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. (1) the wages paid or incurred by the person are for services of an employee who is:

   1. (A) a resident of this state; and

   2. (B) a recipient of:

      1. (i) financial assistance and services in accordance with Chapter 31, Human Resources Code; or
      2. (ii) medical assistance in accordance with Chapter 32, Human Resources Code;
2. (2) the person satisfies the certification requirements under Section 301.105; and

3. (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:

   1. (A) a health plan provided by a health maintenance organization established under Chapter 843, Insurance Code;
   2. (B) a health benefit plan approved by the commissioner of insurance;
   3. (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
   4. (D) a medical savings account or other health reimbursement arrangement authorized by law.

Added by Acts 1993, 73rd Leg., ch. 486, Sec. 4.01, eff. Jan. 1, 1994. Redesignated from Human Resources Code Sec. 31.074 and amended by Acts 1997, 75th Leg., ch. 228, Sec. 2, eff. Jan. 1, 1998;

Acts 2001, 77th Leg., ch. 1165, Sec. 4, eff. Sept. 1, 2001;

Acts 2003, 78th Leg., ch. 817, Sec. 3A.02, eff. Sept. 1, 2003;

Acts 2003, 78th Leg., ch. 1276, Sec. 10A.535, eff. Sept. 1, 2003.