1-1     By:  Goolsby, Woolley (Senate Sponsor - Carona)       H.B. No. 1109
 1-2           (In the Senate - Received from the House May 11, 2001;
 1-3     May 11, 2001, read first time and referred to Committee on Business
 1-4     and Commerce; May 11, 2001, reported favorably by the following
 1-5     vote:  Yeas 5, Nays 0; May 11, 2001, sent to printer.)
 1-6                            A BILL TO BE ENTITLED
 1-7                                   AN ACT
 1-8     relating to unemployment compensation contributions by certain
 1-9     employers of domestic workers.
1-10           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11           SECTION 1. Section 201.027, Labor Code, is amended by
1-12     amending Subsection (b) and adding Subsections (c)-(g) to read as
1-13     follows:
1-14           (b)  An employer subject to this section who is not otherwise
1-15     considered an employer under this subtitle, annually, may report
1-16     quarterly wages and pay contributions.  An employer who elects to
1-17     report wages and pay contributions under this section must make the
1-18     election not later than December 31 of the year before the first
1-19     calendar year reported.
1-20           (c)  Contributions paid as provided by Subsection (b) become
1-21     due and are required to be reported and paid by each employer not
1-22     later than January 31 with respect to wages for employment paid in
1-23     the preceding calendar year.  For a rate taking effect under
1-24     Section 204.041(c) during the preceding calendar year, the
1-25     commission shall estimate the rate, subject to a correction when a
1-26     final computation is made as provided by Section 204.047(c).
1-27           (d)  An employer who elects to report wages and pay
1-28     contributions annually shall file, on the request of the
1-29     commission, reports at other times as necessary to adjudicate a
1-30     claim or to establish wage credits.
1-31           (e)  With respect to an employer who reports wages and pays
1-32     contributions annually under this section, any penalty or interest
1-33     imposed on the employer shall be computed in the same manner as for
1-34     other types of employment.
1-35           (f)  An election by an employer under this section is not
1-36     revocable by the employer before the second anniversary of the date
1-37     of the election.
1-38           (g)  An employer under this section is not an employer for
1-39     wages paid for a service other than domestic service unless the
1-40     employer is treated as an employer for that service under another
1-41     provision of this subtitle.
1-42           SECTION 2. Section 204.044, Labor Code, is amended by
1-43     amending Subsection (d) and adding Subsection (e) to read as
1-44     follows:
1-45           (d)  In computing the benefit ratio for employers who are
1-46     subject only to Section 201.027 and who have elected under that
1-47     section to file reports annually, only taxable wages for which
1-48     contributions have been paid to the commission on or before January
1-49     31 may be used.
1-50           (e)  The benefit ratio is expressed as a percentage.
1-51           SECTION 3. Section 204.047, Labor Code, is amended by
1-52     amending Subsection (a) and adding Subsection (c) to read as
1-53     follows:
1-54           (a)  The computation date for the tax rate for the
1-55     contribution under Section 204.041 is October 1 of the year
1-56     preceding the calendar year in which the rate takes effect, except
1-57     as provided by Subsections [Subsection] (b) and (c).
1-58           (c)  An employer who reports annually under Section 201.027
1-59     has the same computation date as other employers, but the final
1-60     computation of a rate for the employer may not occur before
1-61     February 1 of the year following the computation date.
1-62           SECTION 4. This Act takes effect September 1, 2001.
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