A person is eligible for the refund for wages paid or incurred by the person, during each calendar year for which the refund is claimed, only if:
(1) the wages paid or incurred by the person are for services of an employee who is:
(A) a resident of this state; and
(B) a recipient of:
(i) financial assistance and services in accordance with Chapter 31, Human Resources Code; or
(ii) medical assistance in accordance with Chapter 32, Human Resources Code;
(2) the person satisfies the certification requirements under § 301.105; and
(3) the person, under an arrangement under § 32.0422, Human Resources Code, provides and pays for the benefit of the employee a part of the cost of coverage under:
(A) a health plan provided by a health maintenance organization established under Chapter 843, Insurance Code;
(B) a health benefit plan approved by the commissioner of insurance;
(C) a self-funded or self-insured employee welfare benefit plan that provides health benefits and is established in accordance with the Employee Retirement Income Security Act of 1974 (29 U.S.C. § 1001 et seq.); or
(D) a medical savings account or other health reimbursement arrangement authorized by law.