| 1 | 1 | | 84R11190 MAW-F |
|---|
| 2 | 2 | | By: Creighton S.B. No. 1763 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to the calculation of taxable wages paid by a professional |
|---|
| 8 | 8 | | employer organization for purposes of the Texas Unemployment |
|---|
| 9 | 9 | | Compensation Act. |
|---|
| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 11 | 11 | | SECTION 1. Section 91.044, Labor Code, is amended by |
|---|
| 12 | 12 | | amending Subsection (a) and adding Subsections (a-1) and (a-2) to |
|---|
| 13 | 13 | | read as follows: |
|---|
| 14 | 14 | | (a) A license holder is the employer of a covered employee |
|---|
| 15 | 15 | | for purposes of Subtitle A, Title 4, and, except for wages subject |
|---|
| 16 | 16 | | to Section 91.032(c), for purposes of Chapter 61. |
|---|
| 17 | 17 | | (a-1) A license holder may, in a calendar year during which |
|---|
| 18 | 18 | | an employee becomes a covered employee of the license holder, apply |
|---|
| 19 | 19 | | toward the maximum amount of taxable wages established in Section |
|---|
| 20 | 20 | | 201.082(1) any wages paid to the employee by the client or the |
|---|
| 21 | 21 | | license holder's predecessor in that calendar year. |
|---|
| 22 | 22 | | (a-2) In addition to any other reports required to be filed |
|---|
| 23 | 23 | | by law, a license holder shall report quarterly to the Texas |
|---|
| 24 | 24 | | Workforce Commission on a form prescribed by the Texas Workforce |
|---|
| 25 | 25 | | Commission the name, address, telephone number, federal income tax |
|---|
| 26 | 26 | | identification number, and classification code as described in the |
|---|
| 27 | 27 | | "Standard Industrial Classification Manual" published by the |
|---|
| 28 | 28 | | United States Office of Management and Budget of each client. |
|---|
| 29 | 29 | | SECTION 2. The change in law made by this Act applies only |
|---|
| 30 | 30 | | to contributions and withholdings required under Subtitle A, Title |
|---|
| 31 | 31 | | 4, Labor Code, due for employment services rendered on or after |
|---|
| 32 | 32 | | January 1, 2016. |
|---|
| 33 | 33 | | SECTION 3. This Act takes effect September 1, 2015. |
|---|