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