1-1     By:  Lucio                                             S.B. No. 774
 1-2           (In the Senate - Filed March 2, 1999; March 3, 1999, read
 1-3     first time and referred to Committee on Natural Resources;
 1-4     April 9, 1999, reported favorably by the following vote:  Yeas 5,
 1-5     Nays 0; April 9, 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 0134, production of Irish potatoes;
1-18                 (2)  Number 0139, production of sweet potatoes and
1-19     yams;
1-20                 (3)  Number 0161, production of vegetables and melons;
1-21                 (4)  Number 0174, production of citrus fruits;
1-22                 (5)  Number 0175, production of deciduous tree fruits;
1-23                 (6)  Number 0723, sorting, grading, and packing of
1-24     fruits and vegetables;
1-25                 (7)  Number 0724, cotton ginning; or
1-26                 (8)  Number 5148, wholesale distribution of fresh
1-27     fruits and vegetables.
1-28           (b)  An employer subject to this section[,] may elect to pay
1-29     a contribution at a total fixed rate of five and four-tenths
1-30     percent instead of paying a contribution computed on:
1-31                 (1)  the general tax rate applicable to that employer,
1-32     with the deficit tax rate and replenishment tax rate; or
1-33                 (2)  any other tax rate applicable to that employer
1-34     under this subtitle.
1-35           (c) [(b)]  An employer must notify the commission of an
1-36     election under this section in writing not later than December 31
1-37     preceding the year for which the election is made.
1-38           SECTION 2.  This Act takes effect September 1, 1999.
1-39           SECTION 3.  The importance of this legislation and the
1-40     crowded condition of the calendars in both houses create an
1-41     emergency and an imperative public necessity that the
1-42     constitutional rule requiring bills to be read on three several
1-43     days in each house be suspended, and this rule is hereby suspended.
1-44                                  * * * * *