Amend CSSB 1569, house committee printing, on page 10 of the 
bill, between lines 2 and 3, by inserting the following SECTIONS, 
appropriately numbered, and renumbering the subsequent SECTIONS of 
the bill accordingly:
	SECTION ____.  Subsection D, Chapter 301, Labor Code, is 
amended by adding Section 301.068 to read as follows:
	Sec. 301.068.  MONITORING OF OPERATION OF CERTAIN 
UNEMPLOYMENT PROGRAMS; REPORT.  (a)  The commission shall implement 
a system under which the commission monitors the operation and 
effect of:
		(1)  the use of the alternate base period adopted under 
Section 201.013(c);
		(2)  the extension of benefit eligibility for part-time 
work adopted under Section 207.021;
		(3)  the extension of benefit eligibility for 
unemployment based on compliance with certain family obligations 
adopted under:
			(A)  Sections 204.022(a)(12) and (14);                                
			(B)  Section 207.045(c); and                                          
			(C)  Section 207.046(a); and                                          
		(4)  the application of the definition of "last work" 
under Section 208.002.
	(b)  The commission shall:                                              
		(1)  determine the costs and benefits to the operation 
of the unemployment compensation system of this state that are 
directly attributable to the implementation of the unemployment 
compensation programs described by Subsection (a); and
		(2)  if the total costs computed under Subdivision (1) 
exceed $550 million, report annually to each employer any 
additional contributions required to be paid by the employer under 
Chapter 204 that are directly attributable to the implementation of 
the unemployment compensation programs described by Subsection 
(a).
	(c)  The commission shall adopt rules as necessary to 
implement this section.
	SECTION ____.  Effective January 1, 2010, Chapter 171, Tax 
Code, is amended by adding Subchapter T-1 to read as follows:

SUBCHAPTER T-1.  TAX CREDIT FOR CERTAIN UNEMPLOYMENT COMPENSATION 
PROGRAM CONTRIBUTIONS
	Sec. 171.881.  ENTITLEMENT TO CREDIT.  A taxable entity is 
entitled to a credit in the amount and under the conditions and 
limitations provided by this subchapter against the tax imposed 
under this chapter.
	Sec. 171.882.  QUALIFICATION.  A taxable entity qualifies 
for a credit under this subchapter if the taxable entity pays 
additional contributions required under Chapter 204, Labor Code, 
that are attributable to the implementation of an unemployment 
compensation program described by Section 301.068(a), Labor Code.
	Sec. 171.883.  AMOUNT; LIMITATIONS.  (a)  The amount of the 
credit under this subchapter is equal to the amount the Texas 
Workforce Commission reports to the taxable entity under Section 
301.068(b), Labor Code, as additional contributions required to be 
paid that are directly attributable to the implementation of an 
unemployment compensation program described by Section 301.068(a), 
Labor Code.
	(b)  The total credit claimed for a report, including the 
amount of any carryforward under Section 171.884, may not exceed 
the amount of franchise tax due for the report after any other 
applicable tax credits.
	(c)  A taxable entity may not convey, assign, or transfer a 
credit under this subchapter to another entity unless all of the 
assets of the taxable entity are conveyed, assigned, or transferred 
in the same transaction.
	Sec. 171.884.  CARRYFORWARD.  (a)  If a taxable entity is 
eligible for a credit that exceeds the limitation under Section 
171.883(b), the taxable entity may carry the unused credit forward 
for not more than five consecutive reports.
	(b)  A carryforward is considered the remaining portion of a 
credit that cannot be claimed in the current year because of the 
limitation under Section 171.883(b).  A carryforward is added to 
the next year's credit in determining whether the limitation is met 
for that year.  A credit carryforward from a previous report is 
considered to be used before the current year credit.
	Sec. 171.885.  APPLICATION FOR CREDIT.  A taxable entity 
must apply for a credit under this subchapter on or with the report 
for the period for which the credit is claimed.
	Sec. 171.886.  RULES.  The comptroller shall adopt rules 
necessary to implement this subchapter.
	SECTION ____.  Subchapter T-1, Chapter 171, Tax Code, as 
added by this Act, applies only to a report under Chapter 171, Tax 
Code, originally due on or after January 1, 2010.