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A BILL TO BE ENTITLED
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AN ACT
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Relating to definition of a common paymaster. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subdivision (11), section 201.001, Labor Code, |
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is amended to read as follows: |
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(11) "Employing unit" means a person who, after |
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January 1, 1936, has employed an individual to perfom services for |
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the person in this state. Effective January 1, 2020, this |
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definition includes a common paymaster, as defined in 26 U.S.C. |
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section 3306(p). |
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(A) The Commission shall adopt rules as necessary |
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to implement the inclusion of common paymaster. |
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(B) The inclusion of common paymaster to the |
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definition of "employing unit" shall not negate a person's |
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obligations with respect to acquisitions of experience-rated |
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employers and transfers of compensation experience pursuant to |
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Subchapter E, Chapter 204, Labor Code. |
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This Act takes effect January 1, 2020. |