{"data":{"id":"us-tx/tex.-government-code-609.1025","jurisdiction":"us-tx","citation":"Tex. Government Code § 609.1025","heading":"ROTH CONTRIBUTION PROGRAMS.","body":"A political subdivision may:\n(1) establish a qualified Roth contribution program in accordance with Section 402A, Internal Revenue Code of 1986, under which an employee may:\n(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\n(B) convert all or a portion of the employee's previous contribution under the plan to a Roth contribution; and\n(2) if authorized by federal law, establish a program in accordance with the applicable federal law under which an employee may:\n(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\n(B) convert all or a portion of the employee's previous contribution under the plan to a Roth contribution.\nAdded by Acts 2013, 83rd Leg., R.S., Ch. 80 (S.B. 366), Sec. 2, eff. May 18, 2013.","path":["GOVERNMENT CODE","TITLE 6. PUBLIC OFFICERS AND EMPLOYEES","SUBTITLE A. PROVISIONS GENERALLY APPLICABLE TO PUBLIC OFFICERS AND EMPLOYEES","CHAPTER 609. DEFERRED COMPENSATION PLANS","SUBCHAPTER B. DEFERRED COMPENSATION PLANS FOR EMPLOYEES OF POLITICAL SUBDIVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/GV/htm/GV.609.htm#609.1025","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:16Z","sha256":"245013961afd373c55eaa2a1ba296c230471e216431f187e05b40b0beef8d3cc","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-government-code-609.102","next":"us-tx/tex.-government-code-609.103"},"notice":"GroundRules: Original legal text. Not legal advice."}