1-1 By: Gutierrez (Senate Sponsor - Lucio) H.B. No. 3449
1-2 (In the Senate - Received from the House May 10, 1999;
1-3 May 10, 1999, read first time and referred to Committee on Economic
1-4 Development; May 14, 1999, reported favorably by the following
1-5 vote: Yeas 4, Nays 0; May 14, 1999, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to payment of unemployment compensation tax contributions
1-9 by certain employers engaged in agriculture.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Section 204.007, Labor Code, is amended to read
1-12 as follows:
1-13 Sec. 204.007. SPECIAL RATE; CERTAIN EMPLOYERS ENGAGED IN
1-14 AGRICULTURE [RATE--COTTON GINNING EMPLOYER]. (a) This section
1-15 applies to an [An] employer identified by the commission as
1-16 classified in the manual as:
1-17 (1) Number 0723, crop preparation services for market;
1-18 or
1-19 (2) Number 0724, cotton ginning.
1-20 (b) An employer subject to this section[,] may elect to pay
1-21 a contribution at a total fixed rate of five and four-tenths
1-22 percent instead of paying a contribution computed on:
1-23 (1) the general tax rate applicable to that employer,
1-24 with the deficit tax rate and replenishment tax rate; or
1-25 (2) any other tax rate applicable to that employer
1-26 under this subtitle.
1-27 (c) [(b)] An employer must notify the commission of an
1-28 election under this section in writing not later than December 31
1-29 preceding the year for which the election is made.
1-30 SECTION 2. This Act takes effect September 1, 1999.
1-31 SECTION 3. The importance of this legislation and the
1-32 crowded condition of the calendars in both houses create an
1-33 emergency and an imperative public necessity that the
1-34 constitutional rule requiring bills to be read on three several
1-35 days in each house be suspended, and this rule is hereby suspended.
1-36 * * * * *