| Issue Date: | 1994-08-18 |
|---|---|
| Revised Date: | 2020-07-31 |
Legal Citations
- Tax Code sec. 111.109
- Government Code sec. 403.011
- Labor Code sec. 301.102
Object Type
Cash — Other Revenue
Origin Date
January 1, 1994 by S.B. 82, 73rd Leg., R.S.
Description
To refund tax paid by a person if the tax is administered by the comptroller and deposited to undedicated General Revenue. The taxpayer is eligible for refund for wages paid during each calendar year in amounts equal to 20% of total wages up to a maximum of $10,000 for each employee who meets the eligibility requirements.
Refunds must be approved by the Texas Workforce Commission, Agency 320, prior to payment by the Comptroller.
Due Date
Collecting Agencies
Deposit Funds
Note
S.B. 1113, 75th Leg., R.S. transferred program from Department of Human Services to Texas Workforce Commission, effective September 1, 1997.
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | TAX REFUNDS TO EMPLOYERS OF TANF RECIPNT |
| Receipt Category | 14 – Other |
| Receipt Type | 01 – Taxes |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 19 – OTHER TAXES |