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TX HB5545
Bill
Status
3/14/2025
Primary Sponsor
Marc LaHood
Click for details
AI Summary
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Wage replacement disability benefits paid by non-subscribing employers (those without workers' compensation insurance) to employees injured on the job would be classified as payments "in the nature of workers' compensation"
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This classification applies specifically for determining whether such benefits qualify for exclusion from federal income and employment taxes
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Employees must have sustained injuries in the course and scope of employment and be unable to return to work due to the injury to qualify
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The bill is framed as a clarification of existing law rather than a change in policy
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Effective date: September 1, 2025
Legislative Description
Relating to the consideration of certain wage replacement disability benefits received by an injured employee as benefits in the nature of workers' compensation for certain federal tax purposes.
Disabilities, Persons with
Last Action
Placed on General State Calendar
5/13/2025