| 1 | | - | H.B. No. 7 |
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| 1 | + | By: Button, et al. (Senate Sponsor - Nelson) H.B. No. 7 |
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| 2 | + | (In the Senate - Received from the House April 6, 2021; |
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| 3 | + | April 8, 2021, read first time and referred to Committee on Natural |
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| 4 | + | Resources & Economic Development; April 21, 2021, reported |
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| 5 | + | favorably by the following vote: Yeas 8, Nays 0; April 21, 2021, |
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| 6 | + | sent to printer.) |
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| 7 | + | Click here to see the committee vote |
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| 4 | 11 | | AN ACT |
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| 5 | 12 | | relating to the computation of the replenishment ratio used to |
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| 6 | 13 | | determine an employer's unemployment compensation contribution tax |
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| 7 | 14 | | rate. |
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| 8 | 15 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 16 | | SECTION 1. Section 204.045(b), Labor Code, is amended to |
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| 10 | 17 | | read as follows: |
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| 11 | 18 | | (b) The numerator is equal to the amount of benefits paid |
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| 12 | 19 | | during the 12 months ending September 30 of the preceding year that |
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| 13 | 20 | | are effectively charged to employers' accounts, plus one-half of |
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| 14 | 21 | | the amount of benefits paid during that period that are not |
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| 15 | 22 | | effectively charged to employers' accounts. In computing the amount |
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| 16 | 23 | | of the benefits charged or paid, the commission shall not include |
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| 17 | 24 | | the amount of: |
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| 18 | 25 | | (1) a canceled benefit warrant; |
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| 19 | 26 | | (2) that part of a benefit that has been overpaid and |
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| 20 | 27 | | been repaid; [or] |
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| 21 | 28 | | (3) benefits paid that are repayable from a |
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| 22 | 29 | | reimbursing employer, the federal government, or another |
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| 23 | 30 | | governmental entity; or |
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| 24 | 31 | | (4) benefits paid and not effectively charged to an |
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| 25 | 32 | | employer's account as a result of an order or proclamation by the |
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| 26 | 33 | | governor declaring at least 50 percent of the counties in this state |
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| 27 | 34 | | to be in a state of disaster or emergency. |
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| 28 | 35 | | SECTION 2. The change in law made by this Act applies only |
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| 29 | 36 | | to an employer's unemployment compensation contribution tax |
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| 30 | 37 | | liability that accrues on or after the effective date of this Act. |
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| 31 | 38 | | An employer's unemployment compensation contribution tax liability |
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| 32 | 39 | | that accrued before the effective date of this Act is governed by |
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| 33 | 40 | | the law in effect on the date the tax liability accrued, and the |
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| 34 | 41 | | former law is continued in effect for that purpose. |
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| 35 | 42 | | SECTION 3. This Act takes effect immediately if it receives |
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| 36 | 43 | | a vote of two-thirds of all the members elected to each house, as |
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| 37 | 44 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 38 | 45 | | Act does not receive the vote necessary for immediate effect, this |
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| 39 | 46 | | Act takes effect October 1, 2021. |
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| 40 | | - | ______________________________ ______________________________ |
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| 41 | | - | President of the Senate Speaker of the House |
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| 42 | | - | I certify that H.B. No. 7 was passed by the House on April 1, |
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| 43 | | - | 2021, by the following vote: Yeas 147, Nays 0, 1 present, not |
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| 44 | | - | voting. |
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| 45 | | - | ______________________________ |
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| 46 | | - | Chief Clerk of the House |
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| 47 | | - | I certify that H.B. No. 7 was passed by the Senate on April |
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| 48 | | - | 29, 2021, by the following vote: Yeas 31, Nays 0. |
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| 49 | | - | ______________________________ |
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| 50 | | - | Secretary of the Senate |
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| 51 | | - | APPROVED: _____________________ |
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| 52 | | - | Date |
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| 53 | | - | _____________________ |
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| 54 | | - | Governor |
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| 47 | + | * * * * * |
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