Section 301.104 - Eligibility 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 Section 301.105; and(3) the person, under an arrangement under Section 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. Section 1001 et seq.); or(D) a medical savings account or other health reimbursement arrangement authorized by law.Amended By Acts 2003, 78th Leg., ch. 817, Sec. 3A.02, eff. 9/1/2003Amended By Acts 2003, 78th Leg., ch. 1276, Sec. 10A.535, eff. 9/1/2003.Amended By Acts 2001, 77th Leg., ch. 1165, Sec. 4, eff. 9/1/2001Added by Acts 1993, 73rd Leg., ch. 486, Sec. 4.01, eff. 1/1/1994. Redesignated from Human Resources Code Sec. 31.074 and amended by Acts 1997, 75th Leg., ch. 228, Sec. 2, eff. 1/1/1998