Bill Text: TX HB3374 | 2023-2024 | 88th Legislature | Engrossed
Bill Title: Relating to the definition of qualified employee for purposes of the enterprise zone program.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Engrossed - Dead) 2023-05-10 - Referred to Natural Resources & Economic Development [HB3374 Detail]
Download: Texas-2023-HB3374-Engrossed.html
88R21279 SRA-F | ||
By: Button, Craddick, et al. | H.B. No. 3374 |
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relating to the definition of qualified employee for purposes of | ||
the enterprise zone program. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 2303.003(7), Government Code, is amended | ||
to read as follows: | ||
(7) "Qualified employee" means a person who: | ||
(A) is a resident of this state; | ||
(B) works for a qualified business; | ||
(C) [ |
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business from which employment taxes are deducted; and | ||
(D) [ |
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person's service for the business at the qualified business site, | ||
or if the person engages in the transportation of goods or services, | ||
the person reports to the qualified business site and resides | ||
within 50 miles of the qualified business site. | ||
SECTION 2. Subchapter F, Chapter 2303, Government Code, is | ||
amended by adding Section 2303.499 to read as follows: | ||
Sec. 2303.499. CERTAIN REQUIREMENTS WAIVED DURING COVID | ||
RELIEF PERIOD. (a) In this section, "COVID relief period" means | ||
the period beginning March 2, 2020, and ending December 31, 2021. | ||
(b) Notwithstanding Section 2303.003(7)(D), the | ||
requirement that an employee perform at least 50 percent of the | ||
person's service for the business at the qualified business site to | ||
be a "qualified employee" is waived for an enterprise project with a | ||
designation period that includes all or a portion of the COVID | ||
relief period, and the waiver under this subsection extends | ||
throughout the job retention period for those employees. This | ||
subsection applies only with respect to an employee who is a | ||
resident of this state. | ||
(c) This section expires December 31, 2030. | ||
SECTION 3. Section 2303.499, Government Code, as added by | ||
this Act, applies to any audit by the comptroller of whether an | ||
enterprise project is eligible for a tax refund under Section | ||
151.429, Tax Code, that is not finally completed before the | ||
effective date of this Act. | ||
SECTION 4. 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 September 1, 2023. |