H.B. No. 7
AN ACT
relating to the computation of the replenishment ratio used to
determine an employer's unemployment compensation contribution tax
rate.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 204.045(b), Labor Code, is amended to
read as follows:
(b) The numerator is equal to the amount of benefits paid
during the 12 months ending September 30 of the preceding year that
are effectively charged to employers' accounts, plus one-half of
the amount of benefits paid during that period that are not
effectively charged to employers' accounts. In computing the amount
of the benefits charged or paid, the commission shall not include
the amount of:
(1) a canceled benefit warrant;
(2) that part of a benefit that has been overpaid and
been repaid; [or]
(3) benefits paid that are repayable from a
reimbursing employer, the federal government, or another
governmental entity; or
(4) benefits paid and not effectively charged to an
employer's account as a result of an order or proclamation by the
governor declaring at least 50 percent of the counties in this state
to be in a state of disaster or emergency.
SECTION 2. The change in law made by this Act applies only
to an employer's unemployment compensation contribution tax
liability that accrues on or after the effective date of this Act.
An employer's unemployment compensation contribution tax liability
that accrued before the effective date of this Act is governed by
the law in effect on the date the tax liability accrued, and the
former law is continued in effect for that purpose.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect October 1, 2021.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 7 was passed by the House on April 1,
2021, by the following vote: Yeas 147, Nays 0, 1 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 7 was passed by the Senate on April
29, 2021, by the following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor