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 * * * * *