83R6329 MAW-D
By: Canales H.B. No. 1212
A BILL TO BE ENTITLED
AN ACT
relating to the tax rate for contributions under the Texas
Unemployment Compensation Act applicable to wages paid to certain
honorably discharged veterans; changing the rate of a tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter A, Chapter 204, Labor Code, is
amended by adding Section 204.0071 to read as follows:
Sec. 204.0071. SPECIAL RATE; EMPLOYER OF CERTAIN VETERANS.
(a) In this section, "veteran" means a person who has served in:
(1) the army, navy, air force, coast guard, or marine
corps of the United States or the United States Public Health
Service under 42 U.S.C. Section 201 et seq.;
(2) the state military forces as defined by Section
431.001, Government Code; or
(3) an auxiliary service of one of those branches of
the armed forces.
(b) This section applies to an employer who pays taxable
wages to a veteran who, during the five-year period preceding the
due date of a contribution payment with respect to wages paid to the
veteran, received a general discharge under honorable conditions
from the branch of the armed services in which the person served.
(c) An employer subject to this section shall pay a
contribution on wages paid to an employee described by Subsection
(b) at a rate that is three-fourths of the tax rate applicable to
the employer for wages paid to other employees of the employer.
SECTION 2. Not later than December 1, 2013, the Texas
Workforce Commission shall adopt rules and forms necessary to
implement Section 204.0071, Labor Code, as added by this Act.
SECTION 3. Section 204.0071, Labor Code, as added by this
Act, applies only to a contribution under Title 4, Labor Code, that
becomes due on or after January 1, 2014.
SECTION 4. This Act takes effect September 1, 2013.