By Goolsby, Woolley                                   H.B. No. 1109
         77R3813 JMM-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to unemployment compensation contributions by certain
 1-3     employers of domestic workers.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1. Section 201.027, Labor Code, is amended by
 1-6     amending Subsection (b) and adding Subsections (c)-(g) to read as
 1-7     follows:
 1-8           (b)  An employer subject to this section who is not otherwise
 1-9     considered an employer under this subtitle, annually, may report
1-10     quarterly wages and pay contributions.  An employer who elects to
1-11     report wages and pay contributions under this section must make the
1-12     election not later than December 31 of the year before the first
1-13     calendar year reported.
1-14           (c)  Contributions paid as provided by Subsection (b) become
1-15     due and are required to be reported and paid by each employer not
1-16     later than January 31 with respect to wages for employment paid in
1-17     the preceding calendar year.  For a rate taking effect under
1-18     Section 204.041(c) during the preceding calendar year, the
1-19     commission shall estimate the rate, subject to a correction when a
1-20     final computation is made as provided by Section 204.047(c).
1-21           (d)  An employer who elects to report wages and pay
1-22     contributions annually shall file, on the request of the
1-23     commission, reports at other times as necessary to adjudicate a
1-24     claim or to establish wage credits.
 2-1           (e)  With respect to an employer who reports wages and pays
 2-2     contributions annually under this section, any penalty or interest
 2-3     imposed on the employer shall be computed in the same manner as for
 2-4     other types of employment.
 2-5           (f)  An election by an employer under this section is not
 2-6     revocable by the employer before the second anniversary of the date
 2-7     of the election.
 2-8           (g)  An employer under this section is not an employer for
 2-9     wages paid for a service other than domestic service unless the
2-10     employer is treated as an employer for that service under another
2-11     provision of this subtitle.
2-12           SECTION 2. Section 204.044, Labor Code, is amended by
2-13     amending Subsection (d) and adding Subsection (e) to read as
2-14     follows:
2-15           (d)  In computing the benefit ratio for employers who are
2-16     subject only to Section 201.027 and who have elected under that
2-17     section to file reports annually, only taxable wages for which
2-18     contributions have been paid to the commission on or before January
2-19     31 may be used.
2-20           (e)  The benefit ratio is expressed as a percentage.
2-21           SECTION 3. Section 204.047, Labor Code, is amended by
2-22     amending Subsection (a) and adding Subsection (c) to read as
2-23     follows:
2-24           (a)  The computation date for the tax rate for the
2-25     contribution under Section 204.041 is October 1 of the year
2-26     preceding the calendar year in which the rate takes effect, except
2-27     as provided by Subsections [Subsection] (b) and (c).
 3-1           (c)  An employer who reports annually under Section 201.027
 3-2     has the same computation date as other employers, but the final
 3-3     computation of a rate for the employer may not occur before
 3-4     February 1 of the year following the computation date.
 3-5           SECTION 4. This Act takes effect September 1, 2001.