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A BILL TO BE ENTITLED
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AN ACT
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relating to the computation of the replenishment ratio used to |
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determine an employer's unemployment compensation tax rate. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 204.045(b), Labor Code, is amended to |
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read as follows: |
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(b) The numerator is equal to the amount of benefits paid |
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during the 12 months ending September 30 of the preceding year that |
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are effectively charged to employers' accounts, plus one-half of |
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the amount of benefits paid during that period that are not |
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effectively charged to employers' accounts. In computing the amount |
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of the benefits charged or paid, the commission shall not include |
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the amount of: |
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(1) a canceled benefit warrant; |
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(2) that part of a benefit that has been overpaid and |
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been repaid; [or] |
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(3) benefits paid that are repayable from a |
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reimbursing employer, the federal government, or another |
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governmental entity; or |
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(4) benefits paid and not effectively charged to an |
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employer's account as a result of an order or proclamation by the |
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governor declaring at least 50 percent of the counties in this state |
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to be in a state of disaster or emergency. |
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SECTION 2. The change in law made by this Act applies only |
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to an employer's unemployment compensation tax liability that |
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accrues on or after the effective date of this Act. An employer's |
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unemployment compensation tax liability that accrued before the |
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effective date of this Act is governed by the law in effect on the |
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date the tax liability accrued, and the former law is continued in |
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effect for that purpose. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect October 1, 2021. |