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A BILL TO BE ENTITLED
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AN ACT
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relating to a sales and use tax credit or refund for employers of |
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persons who obtain a high school diploma or high school equivalency |
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certificate. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended |
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by adding Section 151.434 to read as follows: |
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Sec. 151.434. TAX CREDITS AND REFUNDS FOR EMPLOYERS OF |
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PERSONS WHO OBTAIN HIGH SCHOOL DIPLOMAS OR HIGH SCHOOL EQUIVALENCY |
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CERTIFICATES. (a) An employer who employs a person who obtains a |
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high school diploma or high school equivalency certificate while |
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employed by that employer is entitled to a credit or refund of taxes |
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paid or collected under this chapter. |
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(b) An employee in relation to whom a credit or refund is |
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claimed must, at the time the employer provides the assistance |
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described by Subsection (c): |
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(1) be 18 years of age or older; |
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(2) be a full-time employee, except as provided by |
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Subsection (c); |
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(3) not be attending high school full-time; |
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(4) reside in this state; and |
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(5) reside legally in the United States. |
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(c) To be eligible to receive a refund or credit under this |
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section, the employer must have: |
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(1) provided the employee at least two hours of paid |
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time off work every week to allow the employee time to obtain the |
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diploma or certificate; and |
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(2) not cut the employee's pay or other benefits as a |
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result of the reduced work hours. |
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(d) The total amount of a credit or refund under this |
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section for an employer is $1,500 for each employee who qualifies |
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under Subsection (a), regardless of whether the employee is |
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employed by the employer at the time the employer claims the credit |
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or refund. |
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(e) The employer may elect to receive either a credit or a |
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refund. An employer who claims a credit must claim the credit on the |
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return for the period that ends not later than the first anniversary |
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of the date the employee received the diploma or certificate. An |
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employer who claims a refund must apply to the comptroller for the |
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refund before or during the calendar year following the year in |
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which the employee received the diploma or certificate. |
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(f) The comptroller may require an employer that claims a |
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credit or refund under this section to provide to the comptroller |
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additional documentation necessary to establish that the employer |
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qualifies for the credit or refund. |
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(g) A refund under this section is not a refund of taxes |
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erroneously collected, and Section 111.064 does not apply. |
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(h) The comptroller shall adopt rules necessary to |
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implement this section. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2011. |