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AN ACT
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relating to the calculation of taxable wages paid by a professional |
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employer organization for purposes of the Texas Unemployment |
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Compensation Act. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 91.044, Labor Code, is amended by |
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amending Subsection (a) and adding Subsections (a-1) and (a-2) to |
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read as follows: |
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(a) A license holder is the employer of a covered employee |
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for purposes of Subtitle A, Title 4, and, except for wages subject |
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to Section 91.032(c), for purposes of Chapter 61. |
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(a-1) A license holder may, in a calendar year during which |
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an employee becomes a covered employee of the license holder, apply |
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toward the maximum amount of taxable wages established in Section |
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201.082(1) any wages paid to the employee in that calendar year by: |
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(1) the client; or |
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(2) another license holder under a prior professional |
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employer services agreement with that client. |
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(a-2) In addition to any other reports required to be filed |
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by law, a license holder shall report quarterly to the Texas |
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Workforce Commission on a form prescribed by the Texas Workforce |
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Commission the name, address, telephone number, federal income tax |
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identification number, and classification code according to the |
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North American Industry Classification System [as described in the
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"Standard Industrial Classification Manual" published by the
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United States Office of Management and Budget] of each client. |
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SECTION 2. Section 201.101, Labor Code, is amended to read |
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as follows: |
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Sec. 201.101. CONFORMITY WITH FEDERAL STATUTES. If the |
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United States secretary of labor holds that Section 91.044(a-1) or |
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a provision of this subtitle does not conform with a federal |
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statute, the commission may administer Section 91.044(a-1) or this |
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subtitle, as applicable, to conform with the federal statute until |
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the legislature meets in its next session and has an opportunity to |
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amend the applicable law [this subtitle]. |
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SECTION 3. The change in law made by this Act applies only |
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to contributions and withholdings required under Subtitle A, Title |
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4, Labor Code, due for employment services rendered on or after |
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January 1, 2016. |
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SECTION 4. This Act takes effect September 1, 2015. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 3150 was passed by the House on May 7, |
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2015, by the following vote: Yeas 143, Nays 0, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 3150 was passed by the Senate on May |
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25, 2015, by the following vote: Yeas 27, Nays 4. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |