CHAPTER 610. CHILD CARE EXPENSE SALARY REDUCTIONS - Texas Statutes

GOVERNMENT CODE

TITLE 6. PUBLIC OFFICERS AND EMPLOYEES

SUBTITLE A. PROVISIONS GENERALLY APPLICABLE TO PUBLIC OFFICERS

AND EMPLOYEES

CHAPTER 610. CHILD CARE EXPENSE SALARY REDUCTIONS

SUBCHAPTER A. GENERAL PROVISIONS

Sec. 610.001. DEFINITIONS. In this chapter:

(1) "Program administrator" means:

(A) for a state employee employed by The University of Texas

System or The Texas A&M University System, the applicable

system; or

(B) for every other state employee, the Employees Retirement

System of Texas.

(2) "School district" has the meaning assigned by Section 11.13,

Tax Code.

(3) "School district employee" means a person who receives

compensation for service performed, other than as an independent

contractor, for a school district.

(4) "State agency" means:

(A) a board, commission, department, office, or other agency

that is in the executive branch of state government and that was

created by the constitution or a statute of the state, including

an institution of higher education as defined by Section 61.003,

Education Code;

(B) the legislature or a legislative agency; or

(C) the Supreme Court of Texas, the Texas Court of Criminal

Appeals, a court of appeals, or a state judicial agency.

(5) "State employee" means:

(A) a person who receives compensation for service performed,

other than as an independent contractor, for a state agency; or

(B) a district judge.

Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1,

1993.

Sec. 610.002. ELIGIBLE EXPENSES. Child care expenses are

eligible for payment under a salary reduction agreement entered

into under this chapter only if the expenses meet the

requirements for exclusion from gross income as provided by

Section 129 of the federal Internal Revenue Code of 1986 (26

U.S.C. Section 129).

Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1,

1993.

SUBCHAPTER B. STATE EMPLOYEES

Sec. 610.011. SALARY REDUCTION AGREEMENTS FOR STATE EMPLOYEES.

(a) The state may enter into an agreement with a state employee

to reduce the employee's periodic compensation paid by the state

by an amount to be paid for child care expenses.

(b) A state employee may request the salary reduction agreement

by filing a written request for the reduction, on a form

prescribed by the program administrator, with the payroll officer

of the state agency with which the employee is employed.

(c) A state employee is entitled to select the recipient of

payments under the salary reduction agreement.

Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1,

1993.

Sec. 610.012. STATE EMPLOYEES PAID THROUGH COMPTROLLER. (a)

The payroll officer of a state agency having employees who are

paid by warrant issued by the comptroller shall send to the

program administrator a copy of each request filed by an employee

of the agency under Section 610.011.

(b) If the program administrator determines that an employee's

request meets the applicable requirements for exclusion from

gross income for federal tax purposes, the program administrator,

on the state's behalf, shall enter into a salary reduction

agreement with the requesting employee.

(c) The comptroller shall make payments in the amount by which

an employee's compensation is reduced in the manner specified by

the employee's salary reduction agreement.

Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1,

1993.

Sec. 610.013. STATE EMPLOYEES NOT PAID THROUGH COMPTROLLER. (a)

The payroll officer of a state agency having employees who are

not paid by warrant issued by the comptroller may enter into a

salary reduction agreement with a requesting employee of the

agency.

(b) A payroll officer who enters into the salary reduction

agreement shall make payments in the amount by which an

employee's compensation is reduced in the manner specified by the

agreement.

(c) A payroll officer's actions under this section are subject

to applicable rules adopted by the program administrator under

this subchapter.

Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1,

1993.

Sec. 610.014. RULES. The program administrator shall adopt

rules for administering the program authorized by Section

610.011, including rules for determining eligibility for

exclusion from gross income for federal tax purposes of amounts

by which a state employee's salary may be reduced.

Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1,

1993.

SUBCHAPTER C. OTHER PUBLIC EMPLOYEES

Sec. 610.021. SALARY REDUCTION AGREEMENTS FOR SCHOOL DISTRICT

EMPLOYEES. (a) The governing body of a school district may

authorize a school district employee to enter into an agreement

with the school district to reduce the periodic compensation paid

the employee by the school district by an amount to be paid for

child care expenses.

(b) The governing body of a school district may adopt rules for

participating in and administering the program authorized by this

section.

Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1,

1993.