Enrolled Bill Summary

House Bill 1757 amends the Labor Code to set the employer contribution rate under the Texas Unemployment Compensation Act for employers engaged in crop preparation services for market and for cotton ginning employers at whichever is the lowest of the following rates: (1) a flat rate of five and four-tenths percent; (2) the general tax rate applicable to such an employer, with the deficit tax rate and replenishment tax rate; or (3) any other tax rate applicable to that employer. The bill also eliminates a rate election provision that previously gave cotton ginning employers the option of choosing which rate to pay and the attendant requirement for each such employer to notify the commission of the rate at which it had elected to pay contributions.