Plain English summary not yet available
The full original text is available below. Check back soon as we process this bill.
  89R19198 TYPED     By: Schwertner S.B. No. 2989       A BILL TO BE ENTITLED   AN ACT   relating to the consideration of wage replacement benefits in the   nature of workers' compensation.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subchapter A, Chapter 406, Labor Code, is   amended by adding Section 406.0025 to read as follows:           Sec.   406.0025.     CONSIDERATION OF WAGE REPLACEMENT BENEFITS   IN THE NATURE OF WORKERS' COMPENSATION.   Wage replacement disability benefits paid by an employer that does   not carry workers' compensation insurance to an employee who is   unable to return to work due to an injury in the course and scope of   employment are considered payments made under a statute in the   nature of a workers' compensation statute solely for the purpose of   being excluded from taxable income for federal income and   employment tax purposes.          SECTION 2.  The enactment of this Act is a clarification of   existing law and does not imply that existing law may be construed   as inconsistent with the law as amended by this Act.          SECTION 3.  This Act takes effect September 1, 2025.