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A BILL TO BE ENTITLED
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AN ACT
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relating to the computation of the unemployment tax rate paid by |
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certain employers; making an appropriation. |
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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; CERTAIN EMPLOYERS ENGAGED IN |
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SERVICE AND ENTERTAINMENT. (a) This section applies only to an |
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employer identified by the commission as classified in the manual |
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as: |
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(1) Number 711130, musical groups and artists; |
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(2) Number 711310, promoters of performing arts, |
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sports, and similar events with facilities; |
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(3) Number 711320, promoters of performing arts, |
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sports, and similar events without facilities; |
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(4) Number 722410, drinking places (alcoholic |
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beverages); |
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(5) Number 722511, full-service restaurants; or |
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(6) Number 722513, limited-service restaurants. |
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(b) Notwithstanding any other law, an employer subject to |
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this section shall pay a contribution under this chapter at a tax |
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rate that is not more than the tax rate computed as of October 1, |
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2020, and is not required to pay a replenishment tax. |
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(c) This section expires September 1, 2023. |
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SECTION 2. The amount of $70 million is appropriated from |
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the economic stabilization fund to the comptroller for the purpose |
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of transferring that amount immediately to the credit of the |
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unemployment compensation fund established under Section 203.021, |
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Labor Code. |
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SECTION 3. This Act takes effect only if this Act is |
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approved by a vote of two-thirds of the members present in each |
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house of the legislature, as provided by Section 49-g(m), Article |
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III, Texas Constitution. |
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SECTION 4. This Act takes effect September 1, 2021. |