Tex. Government Code § 609.1025
ROTH CONTRIBUTION PROGRAMS
Texas · Texas Government Code · Status: effective
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- Citation
- Tex. Government Code § 609.1025, ROTH CONTRIBUTION PROGRAMS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/657668
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Full text
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.