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SB 2989

AN ACT relating to the consideration of wage replacement benefits in the

Senate Bill Schwertner
Filed

Filed

Bill introduced by legislator

Committee

Hearing

Passed Cmte

Calendar

Passed

Sent

Enrolled

Governor

Signed

89th Regular Session

Jan 14, 2025 - Jun 2, 2025 • Session ended

Awaiting Committee Assignment

Bill filed, pending referral to Senate committee

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Fiscal Note

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What This Bill Does

relating to the consideration of wage replacement benefits in the

Subject Areas

Bill Text

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
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.

Bill History

filed

Bill filed: AN ACT relating to the consideration of wage replacement benefits in the