By Gutierrez                                          H.B. No. 3449
         76R10080 CMR-F                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to payment of unemployment compensation tax contributions
 1-3     by certain employers engaged in agriculture.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Section 204.007, Labor Code, is amended to read
 1-6     as follows:
 1-7           Sec. 204.007.  SPECIAL RATE; CERTAIN EMPLOYERS ENGAGED IN
 1-8     AGRICULTURE [RATE--COTTON GINNING EMPLOYER].  (a)  This section
 1-9     applies to an [An] employer identified by the commission as
1-10     classified in the manual as:
1-11                 (1)  Number 0723, crop preparation services for market;
1-12     or
1-13                 (2)  Number 0724, cotton ginning.
1-14           (b)  An employer subject to this section[,] may elect to pay
1-15     a contribution at a total fixed rate of five and four-tenths
1-16     percent instead of paying a contribution computed on:
1-17                 (1)  the general tax rate applicable to that employer,
1-18     with the deficit tax rate and replenishment tax rate; or
1-19                 (2)  any other tax rate applicable to that employer
1-20     under this subtitle.
1-21           (c) [(b)]  An employer must notify the commission of an
1-22     election under this section in writing not later than December 31
1-23     preceding the year for which the election is made.
1-24           SECTION 2.  This Act takes effect September 1, 1999.
 2-1           SECTION 3.  The importance of this legislation and the
 2-2     crowded condition of the calendars in both houses create an
 2-3     emergency and an imperative public necessity that the
 2-4     constitutional rule requiring bills to be read on three several
 2-5     days in each house be suspended, and this rule is hereby suspended.