| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to definition of a common paymaster. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 201.011(11), Labor Code, is amended to |
|
|
read as follows: |
|
|
(11) "Employing unit" means a person who, after |
|
|
January 1, 1936, has employed an individual to perform services for |
|
|
the person in this state. Effective January 1, 2020, this |
|
|
definition includes a common paymaster, as defined in 26 U.S.C. |
|
|
Section 3306(p). |
|
|
(A) The commission shall adopt rules as necessary |
|
|
to implement the inclusion of common paymaster. |
|
|
(B) The inclusion of common paymaster to the |
|
|
definition of "employing unit" shall not negate a person's |
|
|
obligations with respect to acquisitions of experience-rated |
|
|
employers and transfers of compensation experience pursuant to |
|
|
Subchapter E, Chapter 204. |
|
|
SECTION 2. This Act takes effect January 1, 2020. |