Texas Administrative Code
|TITLE 40||SOCIAL SERVICES AND ASSISTANCE|
|PART 20||TEXAS WORKFORCE COMMISSION|
|CHAPTER 815||UNEMPLOYMENT INSURANCE|
|SUBCHAPTER C||TAX PROVISIONS|
|RULE §815.105||Expense Reimbursements|
Allowances, advances of reimbursements paid to an individual in employment for traveling, and other bona fide expenses incurred or reasonably expected to be incurred in the business of the individual's employer shall not be treated as wages, provided a separate payment is made for the expenses, or specific accounting records are kept indicating the separate amounts where a single payment covers both wages and expenses combined, and provided further that the amount of payments for expenses excluded from wages shall not exceed the amount allowable as deductible expenses by income tax regulations under the United States Internal Revenue Code, 26 U.S.C.A. §62(2) and §162(a)(2).
|Source Note: The provisions of this §815.105 adopted to be effective November 6, 2000, 25 TexReg 11093|