{"data":{"id":"us-tx/tex.-government-code-609.5021","jurisdiction":"us-tx","citation":"Tex. Government Code § 609.5021","heading":"ROTH CONTRIBUTION PROGRAMS.","body":"The board of trustees may:\n(1) establish a qualified Roth contribution program in accordance with Section 402A, Internal Revenue Code of 1986, under which an employee may 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; and\n(2) if authorized by federal law, establish a program in accordance with the applicable federal law under which an employee may 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.\nAdded by Acts 2009, 81st Leg., R.S., Ch. 444 (H.B. 2283), Sec. 2, eff. September 1, 2009.","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 C. DEFERRED COMPENSATION PLANS FOR EMPLOYEES OF STATE AGENCIES"],"source_url":"https://statutes.capitol.texas.gov/Docs/GV/htm/GV.609.htm#609.5021","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:16Z","sha256":"ebca0a69a569b9fbf725792074dd6fd3f4730fca3ab47feecfc7f956414835bf","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-government-code-609.502","next":"us-tx/tex.-government-code-609.5025"},"notice":"GroundRules: Original legal text. Not legal advice."}