Tex. Gov't Code § 609.1025 · Subchapter B. DEFERRED COMPENSATION PLANS FOR EMPLOYEES OF POLITICAL SUBDIVISIONS
ROTH CONTRIBUTION PROGRAMS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
A political subdivision may:
(1) establish a qualified Roth contribution program in accordance with Section 402A, Internal Revenue Code of 1986, under which an employee may:
(A) designate all or a portion of the employee's contribution under a 401(k) plan as a Roth contribution at the time the contribution is made; or
(B) convert all or a portion of the employee's previous contribution under the plan to a Roth contribution; and
(2) if authorized by federal law, establish a program in accordance with the applicable federal law under which an employee may:
(A) designate all or a portion of the employee's contribution under a 457 plan as a Roth contribution at the time the contribution is made; or
(B) convert all or a portion of the employee's previous contribution under the plan to a Roth contribution.
Notes and commentary — not statutory text
History
Added by Acts 2013, 83rd Leg., R.S., Ch. 80 (S.B. 366), Sec. 2, eff. May 18, 2013.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/GV/htm/GV.609.htm
- Text hash
- sha256 fbb2d0219ddb6f6426aa28f198b007b7c3fac20315d81745ae9b3b88aa267053
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Cited by 1 provision
Provisions in this library whose text cites Tex. Gov't Code § 609.1025. Each shows the citation as that text prints it.
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