Bill Text: TX HB1212 | 2013-2014 | 83rd Legislature | Introduced


Bill Title: Relating to the tax rate for contributions under the Texas Unemployment Compensation Act applicable to wages paid to certain honorably discharged veterans; changing the rate of a tax.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2013-03-27 - No action taken in committee [HB1212 Detail]

Download: Texas-2013-HB1212-Introduced.html
  83R6329 MAW-D
 
  By: Canales H.B. No. 1212
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the tax rate for contributions under the Texas
  Unemployment Compensation Act applicable to wages paid to certain
  honorably discharged veterans; changing the rate of a tax.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter A, Chapter 204, Labor Code, is
  amended by adding Section 204.0071 to read as follows:
         Sec. 204.0071.  SPECIAL RATE; EMPLOYER OF CERTAIN VETERANS.  
  (a)  In this section, "veteran" means a person who has served in:
               (1)  the army, navy, air force, coast guard, or marine
  corps of the United States or the United States Public Health
  Service under 42 U.S.C. Section 201 et seq.;
               (2)  the state military forces as defined by Section
  431.001, Government Code; or
               (3)  an auxiliary service of one of those branches of
  the armed forces.
         (b)  This section applies to an employer who pays taxable
  wages to a veteran who, during the five-year period preceding the
  due date of a contribution payment with respect to wages paid to the
  veteran, received a general discharge under honorable conditions
  from the branch of the armed services in which the person served.
         (c)  An employer subject to this section shall pay a
  contribution on wages paid to an employee described by Subsection
  (b) at a rate that is three-fourths of the tax rate applicable to
  the employer for wages paid to other employees of the employer.
         SECTION 2.  Not later than December 1, 2013, the Texas
  Workforce Commission shall adopt rules and forms necessary to
  implement Section 204.0071, Labor Code, as added by this Act.
         SECTION 3.  Section 204.0071, Labor Code, as added by this
  Act, applies only to a contribution under Title 4, Labor Code, that
  becomes due on or after January 1, 2014.
         SECTION 4.  This Act takes effect September 1, 2013.
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