1-1 By: Gutierrez (Senate Sponsor - Lucio) H.B. No. 1757
1-2 (In the Senate - Received from the House May 7, 2001;
1-3 May 7, 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 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 115114, crop preparation services for
1-18 market; or
1-19 (2) Number 115111 [0724], cotton ginning.
1-20 (b) An employer subject to this section[,] may elect to pay
1-21 a contribution at a total fixed rate of five and four-tenths
1-22 percent instead of paying a contribution computed on:
1-23 (1) the general tax rate applicable to that employer,
1-24 with the deficit tax rate and replenishment tax rate; or
1-25 (2) any other tax rate applicable to that employer
1-26 under this subtitle.
1-27 (c) [(b)] An employer must notify the commission of an
1-28 election under this section in writing not later than December 31
1-29 preceding the year for which the election is made.
1-30 SECTION 2. This Act takes effect September 1, 2001.
1-31 * * * * *