By: Huberty, Hunter (Senate Sponsor - Creighton) H.B. No. 3150
(In the Senate - Received from the House May 11, 2015;
May 11, 2015, read first time and referred to Committee on Natural
Resources and Economic Development; May 18, 2015, rereferred to
Committee on Business and Commerce; May 24, 2015, reported
favorably by the following vote: Yeas 7, Nays 1; May 24, 2015, sent
to printer.)
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. Section 201.101, Labor Code, is amended to read
as follows:
Sec. 201.101. CONFORMITY WITH FEDERAL STATUTES. If the
United States secretary of labor holds that Section 91.044(a-1) or
a provision of this subtitle does not conform with a federal
statute, the commission may administer Section 91.044(a-1) or this
subtitle, as applicable, to conform with the federal statute until
the legislature meets in its next session and has an opportunity to
amend the applicable law [this subtitle].
SECTION 3. 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 4. This Act takes effect September 1, 2015.
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