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A BILL TO BE ENTITLED
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AN ACT
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relating to the definition of qualified employee for purposes of |
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the enterprise zone program. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 2303.003(7), Government Code, is amended |
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to read as follows: |
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(7) "Qualified employee" means a person who: |
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(A) is a resident of this state; |
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(B) works for a qualified business; |
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(C) [(B)] receives wages from the qualified |
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business from which employment taxes are deducted; and |
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(D) [(C)] performs at least 50 percent of the |
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person's service for the business at the qualified business site, |
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or if the person engages in [the transportation of goods or] |
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services off-site, the person is assigned [reports] to the |
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qualified business site and resides within 50 miles of the |
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qualified business site. |
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SECTION 2. (a) Except as provided by Subsection (b) of this |
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section, Section 2303.003, Government Code, as amended by this Act, |
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applies to an application for an enterprise project designation |
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under the enterprise zone program under Chapter 2303, Government |
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Code, as amended by this Act, that is submitted on or after the |
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effective date of this Act. An application for an enterprise |
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project designation under the enterprise zone program that is |
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submitted before the effective date of this Act is governed by the |
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law in effect on the date the application was submitted, and the |
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former law is continued in effect for that purpose. |
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(b) Section 2303.003(7)(D), Government Code, as added by |
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this Act, applies to an enterprise project that is under audit or |
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subject to audit by the comptroller of public accounts on or after |
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the effective date of this Act. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2023. |