By Lucio S.B. No. 774
76R6822 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 0134, production of Irish potatoes;
1-12 (2) Number 0139, production of sweet potatoes and
1-13 yams;
1-14 (3) Number 0161, production of vegetables and melons;
1-15 (4) Number 0174, production of citrus fruits;
1-16 (5) Number 0175, production of deciduous tree fruits;
1-17 (6) Number 0723, sorting, grading, and packing of
1-18 fruits and vegetables;
1-19 (7) Number 0724, cotton ginning; or
1-20 (8) Number 5148, wholesale distribution of fresh
1-21 fruits and vegetables.
1-22 (b) An employer subject to this section[,] may elect to pay
1-23 a contribution at a total fixed rate of five and four-tenths
1-24 percent instead of paying a contribution computed on:
2-1 (1) the general tax rate applicable to that employer,
2-2 with the deficit tax rate and replenishment tax rate; or
2-3 (2) any other tax rate applicable to that employer
2-4 under this subtitle.
2-5 (c) [(b)] An employer must notify the commission of an
2-6 election under this section in writing not later than December 31
2-7 preceding the year for which the election is made.
2-8 SECTION 2. This Act takes effect September 1, 1999.
2-9 SECTION 3. The importance of this legislation and the
2-10 crowded condition of the calendars in both houses create an
2-11 emergency and an imperative public necessity that the
2-12 constitutional rule requiring bills to be read on three several
2-13 days in each house be suspended, and this rule is hereby suspended.