84R18759 MAW-F
By: Huberty, Hunter H.B. No. 3150
Substitute the following for H.B. No. 3150:
By: Button C.S.H.B. No. 3150
A BILL TO BE ENTITLED
AN ACT
relating to the calculation of taxable wages paid by a professional
employer organization for purposes of the Texas Unemployment
Compensation Act.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 91.044, Labor Code, is amended by
amending Subsection (a) and adding Subsections (a-1) and (a-2) to
read as follows:
(a) A license holder is the employer of a covered employee
for purposes of Subtitle A, Title 4, and, except for wages subject
to Section 91.032(c), for purposes of Chapter 61.
(a-1) A license holder may, in a calendar year during which
an employee becomes a covered employee of the license holder, apply
toward the maximum amount of taxable wages established in Section
201.082(1) any wages paid to the employee in that calendar year by:
(1) the client; or
(2) another license holder under a prior professional
employer services agreement with that client.
(a-2) In addition to any other reports required to be filed
by law, a license holder shall report quarterly to the Texas
Workforce Commission on a form prescribed by the Texas Workforce
Commission the name, address, telephone number, federal income tax
identification number, and classification code according to the
North American Industry Classification System [as described in the
"Standard Industrial Classification Manual" published by the
United States Office of Management and Budget] of each client.
SECTION 2. The change in law made by this Act applies only
to contributions and withholdings required under Subtitle A, Title
4, Labor Code, due for employment services rendered on or after
January 1, 2016.
SECTION 3. This Act takes effect September 1, 2015.