Section 800.554 - EligibilityA 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 in the following circumstances:
(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) recipient of:(i) financial assistance or services in accordance with Texas Human Resources Code, Chapter 31; or(ii) medical assistance in accordance with Texas Human Resources Code, Chapter 32;(2) The person satisfies the certification requirements under § 800.555 of this subchapter; and(3) The person, under an arrangement under Texas Human Resources Code, § 32.0422, 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 Texas Insurance Code, Chapter 843;(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 United States Code §§ 1001 et seq.); or(D) a medical savings account or other health reimbursement arrangement authorized by law.40 Tex. Admin. Code § 800.554
Adopted by Texas Register, Volume 47, Number 46, November 18, 2022, TexReg 7748, eff. 11/24/2022