Texas Comptroller of Public Accounts    STAR System


200404504R



STAR SUPERSEDED WITHOUT SUMMARY 

Accession No.(s): 200404504R

Document superseded on: 08/15/2013 



STATE OF TEXAS
COMPTROLLER OF PUBLIC ACCOUNTS
FRANCHISE TAX 

Section 3.580. Credit for Hiring Persons with Disabilities

(a)  Effective date. This section is effective for reports originally due on or 
after January 1, 2002, and applies only to wages paid after December 31, 2001. 

(b)  Credit. Subject to other provisions in this section, a corporation may 
claim a credit on its franchise tax report for 10% of the wages that the 
corporation pays to each employee who meets the following qualifications: 

(1)  the employee, when hired, is either 

(A)  eligible under 42 U.S.C. sec. 1382 for supplemental security income 
benefits on the basis of disability or blindness; or 

(B)  a recipient of social security disability insurance benefits; 

(2)  the employee is originally employed after December 31, 2001, for a 
position that is located or based in Texas and remains continuously employed 
with the corporation in a position that is located or based in Texas for at 
least six months; 

(3)  the employee earns at least the minimum wage; 

(4)  the employee works an average of at least 20 hours a week; and 

(5)  the employee receives the same benefits that the corporation provides to 
its other workers. 

(c)  Limitations. 

(1)  A corporation may claim the credit only for wages that the corporation has 
paid to a qualified employee: 

(A)  for a position that is located or based in Texas; and 

(B)  for work that is performed before the second anniversary date of that 
qualified employee's original date of employment. 

(2)  For reports originally due before January 1, 2004, a corporation may not 
claim a credit that exceeds 50% of the amount of net franchise tax due, after 
any other applicable credits are taken, for the report on which the credit is 
claimed. For reports due on or after January 1, 2004, a corporation may not 
claim a credit that exceeds 50% of the amount of franchise tax due, before any 
other applicable tax credits are taken, for the report on which the credit is 
claimed.

(d)  Accounting period. The corporation must use the period upon which earned 
surplus is based to determine which wages will be considered in computing the 
credit, even if the tax due on net taxable capital exceeds the tax due on net 
taxable earned surplus. 

(e)  Application for Credit. A corporation must claim the credit on forms that 
the comptroller requires and must file the forms with the franchise tax report 
on which the credit is claimed. 


Effective Date:  April 11, 2004 
Filed with Secretary of State:  March 22, 2004 


 
Comptroller of Public Accounts 




ACCESSION NUMBER: 200404504R   
SUPERSEDED: Y
DOCUMENT TYPE: R 
DATE: 04/11/2004