SRC-PNG S.B. 774 76(R)   BILL ANALYSIS


Senate Research Center   S.B. 774
76R6822 CMR-FBy: Lucio
Natural Resources
4/7/1999
As Filed


DIGEST 

Currently, most agricultural producers pay the maximum rate for
unemployment compensation taxes, as required for employers of full time
employees.  However, many agricultural laborers are seasonal employees.
This bill provides for the reduction of payment of unemployment
compensation tax contributions by certain employers engaged in agriculture
with seasonal employees. 

PURPOSE

As proposed, S.B. 774 provides for the reduction of payment of unemployment
compensation tax contributions by certain employers engaged in agriculture
with seasonal employees. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 204.007, Labor Code, as follows:

Sec.  204.007.  New heading: SPECIAL RATE; CERTAIN EMPLOYERS ENGAGED IN
AGRICULTURE.  Identifies certain employers engaged in the production of
various products to which this section applies.  Authorizes employers
subject to this section to elect to pay a contribution at a certain fixed
rate instead of paying a contribution based on certain tax rates.
Redesignates existing Subsection (b) as Subsection (c).  Makes
nonsubstantive changes. 

SECTION 2. Effective date: September 1, 1999.

SECTION 3. Emergency clause.