87R5142 RDS-F
 
  By: Button H.B. No. 7
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the computation of the replenishment ratio used to
  determine an employer's unemployment compensation tax rate.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 204.045(b), Labor Code, is amended to
  read as follows:
         (b)  The numerator is equal to the amount of benefits paid
  during the 12 months ending September 30 of the preceding year that
  are effectively charged to employers' accounts, plus one-half of
  the amount of benefits paid during that period that are not
  effectively charged to employers' accounts. In computing the amount
  of the benefits charged or paid, the commission shall not include
  the amount of:
               (1)  a canceled benefit warrant;
               (2)  that part of a benefit that has been overpaid and
  been repaid; [or]
               (3)  benefits paid that are repayable from a
  reimbursing employer, the federal government, or another
  governmental entity; or
               (4)  benefits paid and not effectively charged to an
  employer's account as a result of an order or proclamation by the
  governor declaring at least 50 percent of the counties in this state
  to be in a state of disaster or emergency.
         SECTION 2.  The change in law made by this Act applies only
  to an employer's unemployment compensation tax liability that
  accrues on or after the effective date of this Act. An employer's
  unemployment compensation tax liability that accrued before the
  effective date of this Act is governed by the law in effect on the
  date the tax liability accrued, and the former law is continued in
  effect for that purpose.
         SECTION 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution. If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect October 1, 2021.