Bill Text: TX HB4013 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to a reduction in the amount of sales and use tax collections that certain taxpayers who employ tipped employees are required to remit to the comptroller.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2021-03-29 - Referred to Ways & Means [HB4013 Detail]
Download: Texas-2021-HB4013-Introduced.html
87R10543 SRA-D | ||
By: Rodriguez | H.B. No. 4013 |
|
||
|
||
relating to a reduction in the amount of sales and use tax | ||
collections that certain taxpayers who employ tipped employees are | ||
required to remit to the comptroller. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended | ||
by adding Section 151.4245 to read as follows: | ||
Sec. 151.4245. DISCOUNT FOR CERTAIN TAXPAYERS EMPLOYING | ||
TIPPED EMPLOYEES. (a) In this section, "tipped employee" has the | ||
meaning assigned by Section 62.052(b), Labor Code. | ||
(b) A taxpayer may deduct and withhold 1.25 percent of the | ||
amount of tax liability for a quarter or month in which a payment is | ||
made if: | ||
(1) at least half of the taxpayer's employees are | ||
tipped employees; and | ||
(2) the taxpayer pays each tipped employee a cash wage | ||
in an amount that is not less than the federal minimum wage under | ||
Section 6, Fair Labor Standards Act of 1938 (29 U.S.C. Section 206), | ||
for an employee who is not a tipped employee. | ||
(c) In order to qualify for the deduction under Subsection | ||
(b), the taxpayer shall provide to the comptroller paystubs or | ||
other documentation showing that the taxpayer meets the | ||
requirements of Subsection (b). | ||
SECTION 2. The change in law made by this Act does not | ||
affect tax liability accruing before the effective date of this | ||
Act. That liability continues in effect as if this Act had not been | ||
enacted, and the former law is continued in effect for the | ||
collection of taxes due and for civil and criminal enforcement of | ||
the liability for those taxes. | ||
SECTION 3. This Act takes effect October 1, 2021. |