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.