Sec. 531.087. DISTRIBUTION OF EARNED INCOME TAX CREDIT INFORMATION    


Latest version.
  • (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) the medical assistance program under Chapter 32, Human Resources Code;

    (4) the food stamp program under Chapter 33, Human Resources Code; or

    (5) another appropriate health and human services program.

    (b) In accordance with Section 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 Section 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.

    (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).

Added by Acts 2005, 79th Leg., Ch. 925 , Sec. 2, eff. September 1, 2005.