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A BILL TO BE ENTITLED
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AN ACT
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relating to the tax rate for contributions under the Texas |
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Unemployment Compensation Act applicable to wages paid to certain |
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honorably discharged veterans; changing the rate of a tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter A, Chapter 204, Labor Code, is |
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amended by adding Section 204.0071 to read as follows: |
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Sec. 204.0071. SPECIAL RATE; EMPLOYER OF CERTAIN VETERANS. |
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(a) In this section, "veteran" means a person who has served in: |
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(1) the army, navy, air force, coast guard, or marine |
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corps of the United States or the United States Public Health |
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Service under 42 U.S.C. Section 201 et seq.; |
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(2) the state military forces as defined by Section |
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431.001, Government Code; or |
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(3) an auxiliary service of one of those branches of |
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the armed forces. |
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(b) This section applies to an employer who pays taxable |
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wages to a veteran who, during the five-year period preceding the |
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due date of a contribution payment with respect to wages paid to the |
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veteran, received a general discharge under honorable conditions |
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from the branch of the armed services in which the person served. |
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(c) An employer subject to this section shall pay a |
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contribution on wages paid to an employee described by Subsection |
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(b) at a rate that is three-fourths of the tax rate applicable to |
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the employer for wages paid to other employees of the employer. |
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SECTION 2. Not later than December 1, 2013, the Texas |
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Workforce Commission shall adopt rules and forms necessary to |
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implement Section 204.0071, Labor Code, as added by this Act. |
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SECTION 3. Section 204.0071, Labor Code, as added by this |
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Act, applies only to a contribution under Title 4, Labor Code, that |
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becomes due on or after January 1, 2014. |
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SECTION 4. This Act takes effect September 1, 2013. |