By Oliveira H.B. No. 1029
74R1801 PB-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the operation and administration of the state
1-3 unemployment compensation system.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 201.082, Labor Code, is amended to read
1-6 as follows:
1-7 Sec. 201.082. Exceptions to Wages. In this subtitle,
1-8 "wages" does not include:
1-9 (1) that part of the remuneration paid by an employer
1-10 to an individual for employment during a calendar year that exceeds
1-11 remuneration to the individual, excluding remuneration under
1-12 another subdivision of this section, by the employer, of<:>
1-13 <(A) $7,000 for a calendar year before 1988;>
1-14 <(B) $8,000 for calendar year 1988; or>
1-15 <(C)> $9,000 <for a calendar year after calendar
1-16 year 1988>;
1-17 (2) a payment, including an amount the employer pays
1-18 for insurance or an annuity or pays into a fund for the payment of
1-19 insurance or an annuity, that is made to or for an employee or the
1-20 employee's dependent under a plan the employer established for
1-21 employees generally, or a class of employees, including or
1-22 excluding the employee's dependents, for:
1-23 (A) retirement;
1-24 (B) sickness or accident disability;
2-1 (C) medical or hospitalization expenses in
2-2 connection with sickness or accident disability; or
2-3 (D) expenses related to death;
2-4 (3) a payment made to an individual employee for
2-5 retirement, including an amount an employer pays for insurance or
2-6 an annuity or pays into a fund for the payment of insurance or an
2-7 annuity;
2-8 (4) a payment for sickness or accident disability, or
2-9 medical or hospitalization expenses for sickness or accident
2-10 disability, an employer makes to or for an individual employee
2-11 after the expiration of six calendar months after the last calendar
2-12 month the employee worked for the employer;
2-13 (5) a payment made to or for an employee or the
2-14 employee's beneficiary:
2-15 (A) from or to a trust defined by Section
2-16 401(a), Internal Revenue Code of 1986 (26 U.S.C. Section 401(a)),
2-17 that is exempt from tax under Section 501(a), Internal Revenue Code
2-18 of 1986 (26 U.S.C. Section 501(a)), at the time of payment, unless
2-19 the payment is made to an employee of the trust as remuneration for
2-20 service as an employee and not as a beneficiary of the trust; or
2-21 (B) under or to an annuity plan that, at the
2-22 time of the payment, is a plan described by Section 403(a),
2-23 Internal Revenue Code of 1986 (26 U.S.C. Section 403(a)); <or>
2-24 <(C) under or to a bond purchase plan that, at
2-25 the time of the payment, was a qualified bond purchase plan under
2-26 Section 405(a), Internal Revenue Code of 1954 (former 26 U.S.C.
2-27 Section 405(a));>
3-1 (6) a tax an employer pays, without deduction from the
3-2 remuneration of the employee, that is imposed on the employee under
3-3 Section 3101, Internal Revenue Code of 1986 (26 U.S.C. Section
3-4 3101);
3-5 (7) noncash remuneration paid to an employee for
3-6 service not in the course of the employer's business;
3-7 (8) a payment, except vacation or sick pay, made to an
3-8 employee after the month the employee is 65 years of age, if the
3-9 employee did not work for the employer in the period for which the
3-10 payment is made; or
3-11 (9) the part of remuneration from a single employer
3-12 for services in a calendar year that exceeds the amount applicable
3-13 to the year under Subdivision (1) for which contributions have been
3-14 paid under a state unemployment law.
3-15 SECTION 2. Subchapter F, Chapter 201, Labor Code, is amended
3-16 by adding Section 201.083 to read as follows:
3-17 Sec. 201.083. ROUNDING OF WAGE AMOUNT. For the purpose of
3-18 reporting wages to the commission, if wages are not a multiple of
3-19 $1, the reported wages may be rounded to the nearest dollar.
3-20 SECTION 3. Section 208.003, Labor Code, is amended to read
3-21 as follows:
3-22 Sec. 208.003. NOTICE TO EMPLOYERS <GOVERNMENTAL EMPLOYER>.
3-23 (a) A governmental employer may designate in writing to the
3-24 commission an address for mail service.
3-25 (b) The commission may authorize a private employer to
3-26 designate in writing to the commission an address for mail service.
3-27 (c) If an employer <a governmental employer> designates a
4-1 mailing address under Subsection (a) or (b), mailing of notice of
4-2 claims, determinations, or other decisions to that address
4-3 constitutes notice to the <governmental> employer.
4-4 SECTION 4. Section 212.054(a), Labor Code, is amended to
4-5 read as follows:
4-6 (a) Except as otherwise provided by this subsection, if <If>
4-7 an examiner discovers an error in connection with a determination
4-8 or discovers additional information not previously available, the
4-9 examiner, within the period specified in Section 212.053(1), may
4-10 reconsider and redetermine the determination. An examiner may
4-11 issue a redetermination to correct a clerical or machine error at
4-12 any time during a claimant's benefit year.
4-13 SECTION 5. Subchapter D, Chapter 213, Labor Code, is amended
4-14 by adding Section 213.059 to read as follows:
4-15 Sec. 213.059. DELINQUENCY; NOTICE OF LEVY. (a) If a person
4-16 is delinquent in the payment of any amount, including
4-17 contributions, penalties, and interest due under this subtitle, the
4-18 commission may notify personally or by mail any other person who:
4-19 (1) possesses or controls an asset belonging to the
4-20 delinquent person; or
4-21 (2) owes a debt to the delinquent person.
4-22 (b) A notice under this section to a state officer,
4-23 department, or agency must be given before the officer, department,
4-24 or agency presents to the comptroller the claim of the delinquent
4-25 person.
4-26 (c) A notice under this section may be given at any time
4-27 after the amount due under this subtitle becomes delinquent. The
5-1 notice must state the amount of contributions, penalties, interest,
5-2 or other amounts due, and any additional amount that will accrue by
5-3 operation of law in a period not to exceed 30 days after the date
5-4 on which the notice is given, and, in the case of a credit, bank,
5-5 or savings account or deposit, is effective only up to that amount.
5-6 (d) On receipt of a notice under this section, the person
5-7 receiving the notice:
5-8 (1) shall advise the commission not later than the
5-9 20th day after the date the notice is received of each asset
5-10 belonging to the delinquent person that is possessed or controlled
5-11 by the person receiving the notice and of each debt owed by the
5-12 person receiving the notice to the delinquent person; and
5-13 (2) unless the commission consents to an earlier
5-14 disposition, may not transfer or dispose of the asset or debt
5-15 possessed, controlled, or owed by the person receiving the notice
5-16 as of the time the person received the notice during the 60-day
5-17 period after the date of receipt of the notice.
5-18 (e) A notice under this section that attempts to prohibit
5-19 the transfer or disposition of an asset possessed or controlled by
5-20 a bank is effective if it is delivered or mailed to the principal
5-21 office or any branch office of the bank, including any office of
5-22 the bank at which the deposit is carried or the credit or property
5-23 is held.
5-24 (f) A person who has received a notice under this section
5-25 and who transfers or disposes of an asset or debt in a manner that
5-26 violates Subsection (d) is liable to the commission for the amount
5-27 of the indebtedness of the delinquent person with respect to whose
6-1 obligation the notice was given to the extent of the value of that
6-2 asset or debt.
6-3 (g) At any time during the 60-day period described by
6-4 Subsection (d), the commission may levy on the asset or debt by
6-5 delivery of a notice of levy. On receipt of the levy notice, the
6-6 person possessing the asset or debt shall transfer the asset to the
6-7 commission or pay to the commission the amount owed to the
6-8 delinquent person.
6-9 (h) A notice delivered under this section is effective:
6-10 (1) at the time of delivery against all property,
6-11 rights to property, credits, and debts involving the delinquent
6-12 person that are not, as of the date of the notice, subject to a
6-13 preexisting lien, attachment, garnishment, or execution issued
6-14 through a judicial process; and
6-15 (2) against all property, rights to property, credits,
6-16 or debts involving the delinquent person that come into the
6-17 possession or control of the person served with a notice of levy
6-18 during the 60-day period provided by Subsection (d).
6-19 (i) A person acting in accordance with the terms of the
6-20 notice of freeze or levy issued by the commission is discharged
6-21 from any obligation or liability to the delinquent person with
6-22 respect to the affected property, rights to property, credits, and
6-23 debts of the person affected by compliance with the notice of
6-24 freeze or levy.
6-25 (j) In this section, "asset" means:
6-26 (1) a credit, bank, or savings account or deposit; or
6-27 (2) any other intangible or personal property.
7-1 SECTION 6. This Act takes effect September 1, 1995.
7-2 SECTION 7. The importance of this legislation and the
7-3 crowded condition of the calendars in both houses create an
7-4 emergency and an imperative public necessity that the
7-5 constitutional rule requiring bills to be read on three several
7-6 days in each house be suspended, and this rule is hereby suspended.