Amend CSHB 3928 as follows:
(1) On page 1, lines 5 and 6, strike "Subdivisions (8), (9), (10), and (17)" and substitute "Subdivisions (6), (8), (9), (10),
(15), and (17)".
(2) On page 1, between lines 6 and 7, insert the following:
(6) "Client company" means:
(A) a person that contracts with a license holder
under Chapter 91 [has the meaning assigned by Section 91.001],
Labor Code, and is assigned employees by the license holder under
that contract; or
(B) a client of a temporary employment service,
as that term is defined by Section 93.001(2), Labor Code, to whom
individuals are assigned for a purpose described by that
subdivision.
(3) On page 1, line 8, strike "80 percent" and substitute
"50 [80] percent".
(4) On page 1, line 10, strike "80 percent" and substitute
"50 [80] percent".
(5) On page 1, line 14, strike "80 percent" and substitute
"50 [80] percent".
(6) On page 1, lines 18 and 19, strike "80 percent" and
substitute "50 percent".
(7) On page 1, line 20, strike "80 percent" and substitute
"50 percent".
(8) On page 2, between lines 25 and 26, insert the
following:
(15) "Staff leasing services company" means:
(A) a business entity that offers staff leasing
services, as that term is defined [has the meaning assigned] by
Section 91.001, Labor Code; or
(B) a temporary employment service, as that term
is defined by Section 93.001, Labor Code.
(9) On page 20, line 25, strike "Sections 171.1013(a), (b),
and (c)," and substitute "Sections 171.1013(a), (b), (c), and
(e),".
(10) On page 22, between lines 17 and 18, insert the
following:
(e) Subject to the other provisions of this section, in
determining compensation, a taxable entity that is a client company
that contracts with a staff leasing services company for assigned
employees:
(1) shall include payments made to the staff leasing
services company for wages and benefits for the assigned employees
as if the assigned employees were actual employees of the entity;
(2) may not include an administrative fee charged by
the staff leasing services company for the provision of the
assigned employees if the fee is separately stated in the contract;
and
(3) may not include any other amount in relation to the
assigned employees, including payroll taxes, that is separately
stated in the contract.