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 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.
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