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.