Texas Government Code 531.087 – Distribution of Earned Income Tax Credit Information
(a) The commission shall ensure that educational materials relating to the federal earned income tax credit are provided in accordance with this section to each person receiving assistance or benefits under:
(1) the child health plan program;
(2) the financial assistance program under Chapter 31, Human Resources Code;
(3) Medicaid;
(4) the supplemental nutrition assistance program under Chapter 33, Human Resources Code; or
(5) another appropriate health and human services program.
(b) In accordance with § 531.0317, the commission shall, by mail or through the Internet, provide a person described by Subsection (a) with access to:
(1) Internal Revenue Service publications relating to the federal earned income tax credit or information prepared by the comptroller under § 403.025 relating to that credit;
(2) federal income tax forms necessary to claim the federal earned income tax credit; and
(3) where feasible, the location of at least one program in close geographic proximity to the person that provides free federal income tax preparation services to low-income and other eligible persons.
Terms Used In Texas Government Code 531.087
- Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Year: means 12 consecutive months. See Texas Government Code 311.005
(c) In January of each year, the commission or a representative of the commission shall mail to each person described by Subsection (a) information about the federal earned income tax credit that provides the person with referrals to the resources described by Subsection (b).
Text of section effective until April 01, 2025