1-1 AN ACT
1-2 relating to payment of unemployment compensation tax contributions
1-3 by certain employers engaged in agriculture.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 204.007, Labor Code, is amended to read
1-6 as follows:
1-7 Sec. 204.007. SPECIAL RATE; CERTAIN EMPLOYERS ENGAGED IN
1-8 AGRICULTURE [RATE--COTTON GINNING EMPLOYER]. (a) This section
1-9 applies to an [An] employer identified by the commission as
1-10 classified in the manual as:
1-11 (1) Number 115114, crop preparation services for
1-12 market; or
1-13 (2) Number 115111 [0724], cotton ginning.
1-14 (b) An employer subject to this section shall[, may elect
1-15 to] pay a contribution at the lowest of the following rates:
1-16 (1) [a total fixed rate of] five and four-tenths
1-17 percent;
1-18 (2) [instead of paying a contribution computed on:]
1-19 [(1)] the general tax rate applicable to that
1-20 employer, with the deficit tax rate and replenishment tax rate; or
1-21 (3) [(2)] any other tax rate applicable to that
1-22 employer under this subtitle.
1-23 [(b) An employer must notify the commission of an election
1-24 under this section in writing not later than December 31 preceding
2-1 the year for which the election is made.]
2-2 SECTION 2. This Act takes effect September 1, 2001.
_______________________________ _______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 1757 was passed by the House on May
5, 2001, by a non-record vote; and that the House concurred in
Senate amendments to H.B. No. 1757 on May 24, 2001, by a non-record
vote.
_______________________________
Chief Clerk of the House
I certify that H.B. No. 1757 was passed by the Senate, with
amendments, on May 16, 2001, by a viva-voce vote.
_______________________________
Secretary of the Senate
APPROVED: __________________________
Date
__________________________
Governor