Bill Text: TX SB1726 | 2021-2022 | 87th Legislature | Introduced

---

Bill Title: Relating to the computation of the unemployment tax rate paid by certain employers; making an appropriation.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2021-03-26 - Referred to Natural Resources & Economic Development [SB1726 Detail]

Download: Texas-2021-SB1726-Introduced.html

---

2021S0182-1 03/10/21
By: Eckhardt S.B. No. 1726

A BILL TO BE ENTITLED
AN ACT
relating to the computation of the unemployment tax rate paid by
certain employers; making an appropriation.
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; CERTAIN EMPLOYERS ENGAGED IN
SERVICE AND ENTERTAINMENT. (a) This section applies only to an
employer identified by the commission as classified in the manual
as:
(1) Number 711130, musical groups and artists;
(2) Number 711310, promoters of performing arts,
sports, and similar events with facilities;
(3) Number 711320, promoters of performing arts,
sports, and similar events without facilities;
(4) Number 722410, drinking places (alcoholic
beverages);
(5) Number 722511, full-service restaurants; or
(6) Number 722513, limited-service restaurants.
(b) Notwithstanding any other law, an employer subject to
this section shall pay a contribution under this chapter at a tax
rate that is not more than the tax rate computed as of October 1,
2020, and is not required to pay a replenishment tax.
(c) This section expires September 1, 2023.
SECTION 2. The amount of $70 million is appropriated from
the economic stabilization fund to the comptroller for the purpose
of transferring that amount immediately to the credit of the
unemployment compensation fund established under Section 203.021,
Labor Code.
SECTION 3. This Act takes effect only if this Act is
approved by a vote of two-thirds of the members present in each
house of the legislature, as provided by Section 49-g(m), Article
III, Texas Constitution.
SECTION 4. This Act takes effect September 1, 2021.