Texas Code § 301.104

ELIGIBILITY
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Sec. 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.

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