By Yarbrough H.B. No. 1695 77R6874 PB-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to wages used to compute eligibility for unemployment 1-3 compensation benefits. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Section 201.082, Labor Code, is amended to read as 1-6 follows: 1-7 Sec. 201.082. EXCEPTIONS TO WAGES. In this subtitle, "wages" 1-8 does not include: 1-9 (1) that part of the remuneration paid by an employer 1-10 to an individual for employment during a calendar year that exceeds 1-11 remuneration to the individual, excluding remuneration under 1-12 another subdivision of this section, by the employer, of: 1-13 (A) $9,000, for a calendar year before calendar 1-14 year 2002; 1-15 (B) $10,000, for calendar year 2002; 1-16 (C) $11,000, for calendar year 2003; 1-17 (D) $12,000, for calendar year 2004; 1-18 (E) $13,000, for calendar year 2005; 1-19 (F) $14,000, for calendar year 2006; and 1-20 (G) $15,000, for a calendar year after calendar 1-21 year 2006; 1-22 (2) a payment, including an amount the employer pays 1-23 for insurance or an annuity or pays into a fund for the payment of 1-24 insurance or an annuity, that is made to or for an employee or the 2-1 employee's dependent under a plan the employer established for 2-2 employees generally, or a class of employees, including or 2-3 excluding the employee's dependents, for: 2-4 (A) retirement; 2-5 (B) sickness or accident disability; 2-6 (C) medical or hospitalization expenses in 2-7 connection with sickness or accident disability; or 2-8 (D) expenses related to death; 2-9 (3) a payment made to an individual employee for 2-10 retirement, including an amount an employer pays for insurance or 2-11 an annuity or pays into a fund for the payment of insurance or an 2-12 annuity; 2-13 (4) a payment for sickness or accident disability, or 2-14 medical or hospitalization expenses for sickness or accident 2-15 disability, an employer makes to or for an individual employee 2-16 after the expiration of six calendar months after the last calendar 2-17 month the employee worked for the employer; 2-18 (5) a payment made to or for an employee or the 2-19 employee's beneficiary: 2-20 (A) from or to a trust defined by Section 2-21 401(a), Internal Revenue Code of 1986 (26 U.S.C. Section 401(a)), 2-22 that is exempt from tax under Section 501(a), Internal Revenue Code 2-23 of 1986 (26 U.S.C. Section 501(a)), at the time of payment, unless 2-24 the payment is made to an employee of the trust as remuneration for 2-25 service as an employee and not as a beneficiary of the trust; or 2-26 (B) under or to an annuity plan that, at the 2-27 time of the payment, is a plan described by Section 403(a), 3-1 Internal Revenue Code of 1986 (26 U.S.C. Section 403(a)); 3-2 (6) a tax an employer pays, without deduction from the 3-3 remuneration of the employee, that is imposed on the employee under 3-4 Section 3101, Internal Revenue Code of 1986 (26 U.S.C. Section 3-5 3101); 3-6 (7) noncash remuneration paid to an employee for 3-7 service not in the course of the employer's business; 3-8 (8) a payment, except vacation or sick pay, made to an 3-9 employee after the month the employee is 65 years of age, if the 3-10 employee did not work for the employer in the period for which the 3-11 payment is made; or 3-12 (9) the part of remuneration from a single employer 3-13 for services in a calendar year that exceeds the amount applicable 3-14 to the year under Subdivision (1) for which contributions have been 3-15 paid under a state unemployment law. 3-16 SECTION 2. This Act takes effect September 1, 2001.