By:  Lucio                                             S.B. No. 774
                                A BILL TO BE ENTITLED
                                       AN ACT
 1-1     relating to payment of unemployment compensation tax contributions
 1-2     by certain employers engaged in agriculture.
 1-3           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-4           SECTION 1.  Section 204.007, Labor Code, is amended to read
 1-5     as follows:
 1-6           Sec. 204.007.  SPECIAL RATE; CERTAIN EMPLOYERS ENGAGED IN
 1-7     AGRICULTURE [RATE--COTTON GINNING EMPLOYER].  (a)  This section
 1-8     applies to an [An] employer identified by the commission as
 1-9     classified in the manual as:
1-10                 (1)  Number 0134, production of Irish potatoes;
1-11                 (2)  Number 0139, production of sweet potatoes and
1-12     yams;
1-13                 (3)  Number 0161, production of vegetables and melons;
1-14                 (4)  Number 0174, production of citrus fruits;
1-15                 (5)  Number 0175, production of deciduous tree fruits;
1-16                 (6)  Number 0723, sorting, grading, and packing of
1-17     fruits and vegetables;
1-18                 (7)  Number 0724, cotton ginning; or
1-19                 (8)  Number 5148, wholesale distribution of fresh
1-20     fruits and vegetables.
1-21           (b)  An employer subject to this section[,] may elect to pay
1-22     a contribution at a total fixed rate of five and four-tenths
1-23     percent instead of paying a contribution computed on:
1-24                 (1)  the general tax rate applicable to that employer,
 2-1     with the deficit tax rate and replenishment tax rate; or
 2-2                 (2)  any other tax rate applicable to that employer
 2-3     under this subtitle.
 2-4           (c) [(b)]  An employer must notify the commission of an
 2-5     election under this section in writing not later than December 31
 2-6     preceding the year for which the election is made.
 2-7           SECTION 2.  This Act takes effect September 1, 1999.
 2-8           SECTION 3.  The importance of this legislation and the
 2-9     crowded condition of the calendars in both houses create an
2-10     emergency and an imperative public necessity that the
2-11     constitutional rule requiring bills to be read on three several
2-12     days in each house be suspended, and this rule is hereby suspended.