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HB5545 • 2025

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.

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.

Labor Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
LaHood
Last action
2025-05-13
Official status
05/13/2025 H Placed on General State Calendar
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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.

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.

What This Bill Does

  • 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.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-05-13 Texas Legislature Online

    Placed on General State Calendar

  2. 2025-05-11 Texas Legislature Online

    Considered in Calendars

  3. 2025-05-10 Texas Legislature Online

    Comte report filed with Committee Coordinator

  4. 2025-05-10 Texas Legislature Online

    Committee report distributed

  5. 2025-05-10 Texas Legislature Online

    Committee report sent to Calendars

  6. 2025-05-02 Texas Legislature Online

    Recalled from subcommittee

  7. 2025-05-02 Texas Legislature Online

    Considered in formal meeting

  8. 2025-05-02 Texas Legislature Online

    Committee substitute considered in committee

  9. 2025-05-02 Texas Legislature Online

    Reported favorably as substituted

  10. 2025-04-29 Texas Legislature Online

    Scheduled for public hearing in s/c on . . .

  11. 2025-04-29 Texas Legislature Online

    Considered by s/c in public hearing

  12. 2025-04-29 Texas Legislature Online

    Committee substitute considered in s/c

  13. 2025-04-29 Texas Legislature Online

    Testimony taken/registration(s) recorded in subcommittee

  14. 2025-04-29 Texas Legislature Online

    Left pending in subcommittee

  15. 2025-04-07 Texas Legislature Online

    Read first time

  16. 2025-04-07 Texas Legislature Online

    Referred to s/c on Workforce by Speaker

  17. 2025-03-14 Texas Legislature Online

    Filed

Official Summary Text

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.

Current Bill Text

Read the full stored bill text 
89(R) HB 5545 - House Committee Report version - Bill Text

89R25052 RDS-F

By: LaHood

H.B. No. 5545

Substitute the following for H.B. No. 5545:

By: Button

C.S.H.B. No. 5545

A BILL TO BE ENTITLED

AN ACT

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.

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 CERTAIN WAGE REPLACEMENT

DISABILITY BENEFITS AS WORKERS' COMPENSATION BENEFITS.

A wage

replacement disability benefit paid by an employer that does not

carry a workers'

compensation insurance policy to an employee who

sustained an injury in the course and scope of employment and is

unable to return to work because of the injury is considered to be a

payment made under a statute in the nature of a workers'

compensation statute solely for the purpose of determining whether

the benefit is excluded from taxable income for purposes of federal

income and employment taxes.

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.