87R10543 SRA-D
By: Rodriguez H.B. No. 4013
A BILL TO BE ENTITLED
AN ACT
relating to a reduction in the amount of sales and use tax
collections that certain taxpayers who employ tipped employees are
required to remit to the comptroller.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended
by adding Section 151.4245 to read as follows:
Sec. 151.4245. DISCOUNT FOR CERTAIN TAXPAYERS EMPLOYING
TIPPED EMPLOYEES. (a) In this section, "tipped employee" has the
meaning assigned by Section 62.052(b), Labor Code.
(b) A taxpayer may deduct and withhold 1.25 percent of the
amount of tax liability for a quarter or month in which a payment is
made if:
(1) at least half of the taxpayer's employees are
tipped employees; and
(2) the taxpayer pays each tipped employee a cash wage
in an amount that is not less than the federal minimum wage under
Section 6, Fair Labor Standards Act of 1938 (29 U.S.C. Section 206),
for an employee who is not a tipped employee.
(c) In order to qualify for the deduction under Subsection
(b), the taxpayer shall provide to the comptroller paystubs or
other documentation showing that the taxpayer meets the
requirements of Subsection (b).
SECTION 2. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 3. This Act takes effect October 1, 2021.