reglab/housing_qa huggingface dataset:
TX Lab Code § 204.048 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter C. General Tax Rate for Experience-Rated Employers|Section 204.048. Voluntary Contributions

Sec. 204.048.  VOLUNTARY CONTRIBUTIONS.  (a)  Notwithstanding any other provision of this subtitle, an employer for whom the commission has computed an experience rate as of October 1 of a calendar year that is effective for the succeeding calendar year, as provided by Section 204.047(a), may elect to make a voluntary payment of contributions to the commission.(b)  The amount of a voluntary contribution may be equal to all or part of the employer's chargebacks during the period ending September 30 that are used in computing the employer's experience rate for the succeeding calendar year.  The commission shall allocate a voluntary contribution of less than the full amount of the employer's chargebacks first to the employer's most recent chargebacks.(c)  On receipt of a voluntary contribution during the period prescribed by Subsection (d), the commission shall reduce the employer's chargebacks by an amount equal to the contribution and shall recompute the experience rate applicable to that employer for the succeeding calendar year.(d)  An employer who elects to make a voluntary contribution for the recomputation of the employer's experience rate must make the contribution as prescribed by rules adopted by the commission. The employer may not revoke the contribution after the date on which the commission uses the contribution to recompute the employer's experience rate.(e)  Notwithstanding Subsection (a), the commission may not compute a new experience rate for an employer or reduce an employer's experience rate based on a voluntary contribution made by the employer after the expiration of the 120th day of the calendar year for which the rate is effective.(f)  The commission shall deposit a voluntary contribution made under this section to the credit of the compensation fund.|Added by Acts 1997, 75th Leg., ch. 383, Sec. 1, eff. Sept. 1, 1997.  Amended by Acts 2003, 78th Leg., ch. 934, Sec. 1, eff. Sept. 1, 2003.|
TX Lab Code § 204.061 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter D. Adjustments to Tax Rate for Experience-Rated Employers|Section 204.061. Ceiling and Floor of Compensation Fund

Sec. 204.061.  CEILING AND FLOOR OF COMPENSATION FUND.  In computing the tax rates under this subchapter:(1)  the ceiling of the compensation fund is two percent of the total taxable wages for the four calendar quarters ending the preceding June 30;  and(2)  the floor of the compensation fund is equal to the greater of:(A)  $400 million;  or(B)  one percent of the total taxable wages for the four calendar quarters ending the preceding June 30.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 204.062 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter D. Adjustments to Tax Rate for Experience-Rated Employers|Section 204.062. Replenishment Tax

Sec. 204.062.  REPLENISHMENT TAX.  (a)  In addition to the general tax computed under Subchapter C, an employer entitled to an experience rate shall pay a replenishment tax at the rate computed by:(1)  dividing the numerator described by Subsection (b) by the denominator described by Subsection (c);(2)  multiplying that result by 100 to obtain a percentage;  and(3)  rounding that result to the nearest hundredth.(b)  The numerator is an amount equal to one-half of the amount of benefits paid by all employers during the 12 months ending the preceding September 30 that are not effectively charged.(c)  The denominator is an amount equal to the taxable wages paid by all employers during the four quarters ending the preceding June 30.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 9.31, eff. Sept. 1, 1995.|
TX Lab Code § 204.0625 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter D. Adjustments to Tax Rate for Experience-Rated Employers|Section 204.0625. Adjustment to Replenishment Tax Rate

Sec. 204.0625.  ADJUSTMENT TO REPLENISHMENT TAX RATE.  On and after January 1, 2006, the replenishment tax rate computed under Section 204.062 shall be adjusted to a rate computed by subtracting one-tenth of one percent from the percentage computed under Section 204.062(a).|Added by Acts 2005, 79th Leg., Ch. 1115 (H.B. 2421), Sec. 2, eff. June 18, 2005.|
TX Lab Code § 204.063 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter D. Adjustments to Tax Rate for Experience-Rated Employers|Section 204.063. Deficit Assessment

Sec. 204.063.  DEFICIT ASSESSMENT.  (a)  If the amount of money in the compensation fund on a tax rate computation date is less than the floor of the compensation fund, a deficit tax rate is added for the next calendar year to the general tax rate for each employer entitled to an experience rate for that year.(b)  The deficit tax rate for a calendar year is the lesser of:(1)  the rate computed by multiplying the deficit ratio, as computed under Section 204.064, by the sum of the employer's general tax rate, the replenishment tax rate, and the deficit tax rate for the previous calendar year;  or(2)  two percent.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2003, 78th Leg., ch. 317, Sec. 6, eff. June 18, 2003;  Acts 2003, 78th Leg., ch. 817, Sec. 6.06, eff. June 20, 2003.|
TX Lab Code § 204.064 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter D. Adjustments to Tax Rate for Experience-Rated Employers|Section 204.064. Deficit Ratio

Sec. 204.064.  DEFICIT RATIO.  (a)  The deficit ratio is computed by:(1)  dividing the numerator computed under Subsection (b) by the denominator described by Subsection (c);  and(2)  rounding that result to the nearest hundredth.(b)  The numerator is computed by subtracting the balance of the compensation fund, considering any federal advance, from the floor of the compensation fund.(c)  The denominator is the amount of contributions due under the general tax rate and the replenishment rate for the four calendar quarters ending the preceding September 30 from employers entitled to an experience rate on the tax rate computation date.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2003, 78th Leg., ch. 317, Sec. 7, eff. June 18, 2003;  Acts 2003, 78th Leg., ch. 817, Sec. 6.07, eff. June 20, 2003.|
TX Lab Code § 204.065 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter D. Adjustments to Tax Rate for Experience-Rated Employers|Section 204.065. Use of Surplus

Sec. 204.065.  USE OF SURPLUS.  (a)  If the amount in the compensation fund on a tax rate computation date is more than the ceiling of the compensation fund, the commission may use all or part of that surplus to pay outstanding bond obligations as provided by this section or to provide a surplus credit or a surplus credit rate as provided by Sections 204.0651 and 204.0652 to an employer entitled to an experience rate on the computation date.(b)  If, on the tax rate computation date, there are outstanding bond obligations as described by Subchapter C, Chapter 203, including bond administrative expenses, the commission may transfer all or part of the surplus described by Subsection (a) to the obligation trust fund under Section 203.102 for payment of those obligations.  The amount transferred under this subsection may not exceed any amount transferred to the unemployment compensation fund under Section 203.255(b)(2).(c)  To the extent that any portion of the surplus is not used to pay bond obligations, the commission shall use that amount to compute:(1)  a surplus credit under Section 204.0651; or(2)  an annual surplus credit rate under Section 204.0652.(d)  In determining the use of any surplus, the commission shall exercise the options that the commission determines to be in the best interests of the state's employers and workers.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.Amended by: Acts 2007, 80th Leg., R.S., Ch. 34 (S.B. 679), Sec. 2, eff. May 4, 2007.|
TX Lab Code § 204.0651 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter D. Adjustments to Tax Rate for Experience-Rated Employers|Section 204.0651. Surplus Credit

Sec. 204.0651.  SURPLUS CREDIT.  (a)  The commission may use any portion of the surplus under Section 204.065 that is not used to pay bond obligations to compute a surplus credit for an employer entitled to an experience rate on the computation date, to be applied beginning with contributions for the first quarter of the following year.(b)  The amount of the surplus credit is computed by multiplying the surplus ratio computed under Section 204.066 by the employer's contributions due for the four calendar quarters ending the preceding September 30.(c)  An employer may not apply a surplus credit against delinquent contributions.  A surplus credit may not be applied until the employer has paid any delinquent contributions.|Added by Acts 2007, 80th Leg., R.S., Ch. 34 (S.B. 679), Sec. 2, eff. May 4, 2007.|
TX Lab Code § 204.0652 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter D. Adjustments to Tax Rate for Experience-Rated Employers|Section 204.0652. Surplus Credit Rate

Sec. 204.0652.  SURPLUS CREDIT RATE.  (a)  If the commission does not compute a surplus credit under Section 204.0651, the commission may use any portion of the surplus under Section 204.065 that is not used to pay bond obligations to compute an annual surplus credit rate for an employer entitled to an experience rate on the computation date.(b)  The surplus credit rate is computed by multiplying the surplus ratio computed under Section 204.066 by the employer's general and replenishment tax rates for the preceding year.(c)  The surplus credit rate shall be subtracted from the sum of the general and replenishment tax rates.  The remainder may not be less than zero.  The results shall be rounded to the nearest hundredth.(d)  An employer may not receive a surplus credit rate if any delinquent contributions are due on the computation date, but is eligible for a surplus credit rate beginning on the calendar quarter following the quarter in which the delinquent contributions are paid.|Added by Acts 2007, 80th Leg., R.S., Ch. 34 (S.B. 679), Sec. 2, eff. May 4, 2007.Amended by: Acts 2015, 84th Leg., R.S., Ch. 536 (H.B. 1657), Sec. 1, eff. June 16, 2015.|
TX Lab Code § 204.066 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter D. Adjustments to Tax Rate for Experience-Rated Employers|Section 204.066. Surplus Ratio

Sec. 204.066.  SURPLUS RATIO.  (a)  The surplus ratio is computed by:(1)  dividing the numerator computed under Subsection (b) by the denominator described by Subsection (c);  and(2)  rounding that result to the nearest hundredth.(b)  The numerator is computed by subtracting the ceiling of the compensation fund from the balance of the compensation fund and subtracting from that amount any amount used to pay bond obligations under Section 204.065(b).(c)  The denominator is the amount of contributions due for the four calendar quarters ending the preceding September 30 from employers entitled to an experience rate on the tax rate computation date.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.Amended by: Acts 2007, 80th Leg., R.S., Ch. 34 (S.B. 679), Sec. 3, eff. May 4, 2007.|
TX Lab Code § 204.067 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter D. Adjustments to Tax Rate for Experience-Rated Employers|Section 204.067. Adjustments to Rate

Sec. 204.067.  ADJUSTMENTS TO RATE.  The commission, at its own discretion, may adjust a rate under this subchapter.|Added by Acts 2007, 80th Leg., R.S., Ch. 34 (S.B. 679), Sec. 4, eff. May 4, 2007.|
TX Lab Code § 204.081 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter E. Acquisition of Experience-Rated Employer|Section 204.081. Definitions

Sec. 204.081.  DEFINITIONS.  (a)  In this subchapter:(1)  "Compensation experience" includes the period that benefit wage credits or benefits have been chargeable and any other factor under Subchapter A, B, C, or D necessary to the computation of experience rating under those subchapters.(2)  "Person" means an individual, trust, estate, partnership, association, company, or corporation.(3)  "Substantially common management or control" exists if, after the acquisition of the organization, trade, or business of an employing unit, the predecessor employing unit continues to:(A)  own or manage the organization that conducts the organization, trade, or business;(B)  own or manage the assets necessary to conduct the organization, trade, or business;(C)  control through security or lease arrangements the assets necessary to conduct the organization, trade, or business; or(D)  direct the internal affairs or conduct of the organization, trade, or business.(4)  "Substantially common ownership" exists if, on the date of an acquisition of the organization, trade, or business of an employing unit, a shareholder, officer, or other owner of a legal or equitable interest in the predecessor employing unit, or the spouse or a person within the first degree of consanguinity or affinity, as determined under Chapter 573, Government Code, of the shareholder, officer, or other owner:(A)  is a shareholder, officer, or other owner of a legal or equitable interest in the successor employing unit; or(B)  holds an option to purchase a legal or equitable interest in the successor employing unit.(5)  "Transfer of trade or business" includes the transfer of part or all of an employer's workforce to another employer if, as the result of the transfer, the transferring employer no longer performs trade or business with respect to the transferred workforce and the employer to whom the workforce is transferred performs trade or business with respect to the workforce.(6)  "Knowingly" means having actual knowledge of or acting with deliberate ignorance of or reckless disregard for the prohibition involved.(b)  For purposes of Subsection (a)(4), following a partial acquisition of an organization, trade, or business of an employing unit, substantially common ownership does not exist solely because the predecessor employing unit has the right to repossess the part acquired by the successor employing unit in the event of the successor's failure to complete a condition of the acquisition.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.Amended by: Acts 2005, 79th Leg., Ch. 1315 (H.B. 3250), Sec. 2, eff. September 1, 2005.Acts 2015, 84th Leg., R.S., Ch. 525 (H.B. 1251), Sec. 1, eff. September 1, 2015.|
TX Lab Code § 204.082 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter E. Acquisition of Experience-Rated Employer|Section 204.082. Effective Date of Acquisition

Sec. 204.082.  EFFECTIVE DATE OF ACQUISITION.  For purposes of this subchapter, an acquisition is effective on the first day of the calendar quarter in which the acquisition occurs.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 204.083 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter E. Acquisition of Experience-Rated Employer|Section 204.083. Acquisition of All or Part of Experience-Rated Organization, Trade, or Business; Transfer of Compensation Experience

Sec. 204.083.  ACQUISITION OF ALL OR PART OF EXPERIENCE-RATED ORGANIZATION, TRADE, OR BUSINESS; TRANSFER OF COMPENSATION EXPERIENCE.  The transfer of the predecessor employer's compensation experience to the successor employer is required if the predecessor employing unit transfers, through any means, all or part of the organization, trade, or business, to the successor employer and there is substantially common management or control or substantially common ownership of the entities. |Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(27), eff. Sept. 1, 1995.Amended by: Acts 2005, 79th Leg., Ch. 1315 (H.B. 3250), Sec. 3, eff. September 1, 2005.|
TX Lab Code § 204.0851 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter E. Acquisition of Experience-Rated Employer|Section 204.0851. Contribution Rate for Successor Employers When Substantially Common Management or Control or Substantially Common Ownership Exists; Other Acquisitions

Sec. 204.0851.  CONTRIBUTION RATE FOR SUCCESSOR EMPLOYERS WHEN SUBSTANTIALLY COMMON MANAGEMENT OR CONTROL OR SUBSTANTIALLY COMMON OWNERSHIP EXISTS; OTHER ACQUISITIONS.  (a)  For a transfer of compensation experience required by Section 204.083 other than a transfer described by Section 204.085(a), the contribution rate shall be computed as provided by this section.(b)  A successor employing unit that acquires compensation experience under Section 204.083 and is an experience-rated employer on the date of the acquisition shall pay contributions from the date of the acquisition until the end of the calendar year in which the acquisition occurred at the rate computed by using the prior 36-month combined compensation experience of the predecessor employing unit and the successor employing unit on the date of the acquisition.(c)  A successor employing unit that acquires compensation experience under Section 204.083 and is not an experience-rated employer on the date of the acquisition shall pay contributions from the date of the acquisition until the end of the calendar year at the highest rate applicable at the time of the acquisition to any predecessor employing unit that is a party to the acquisition.(d)  The contribution rate for experience-rated and nonexperience-rated successor employing units shall, for the years following the year of acquisition, be computed as follows:(1)  for the first year following acquisition, the successor employing unit's compensation experience plus the predecessor employing unit's 24-month compensation experience ending on September 30 preceding the year of acquisition, combined with the predecessor employing unit's compensation experience from that date to the date of the acquisition;(2)  for the second year following acquisition, the successor employing unit's compensation experience plus the predecessor employing unit's 12-month compensation experience ending on September 30 preceding the year of acquisition, combined with the predecessor employing unit's compensation experience from that date to the date of the acquisition;(3)  for the third year following acquisition, compensation experience available to the successor employing unit plus the predecessor employing unit's compensation experience from September 30 preceding the year of acquisition to the date of the acquisition; and(4)  for years subsequent to the acquisition and to the transfer of compensation experience required under Section 204.083, the predecessor employing unit's contribution rate is computed without regard to any transfer of compensation experience required by that section.|Added by Acts 2005, 79th Leg., Ch. 1315 (H.B. 3250), Sec. 7, eff. September 1, 2005.|
TX Lab Code § 204.086 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter E. Acquisition of Experience-Rated Employer|Section 204.086. Collection of Contribution, Penalty, or Interest From Successor Employer

Sec. 204.086.  COLLECTION OF CONTRIBUTION, PENALTY, OR INTEREST FROM SUCCESSOR EMPLOYER.  (a)  An individual or employing unit that acquires the organization, trade, or business or substantially all of the assets of an organization, trade, or business of an employer who, at the time of the acquisition, is indebted to the commission for a contribution, a penalty, or interest, is liable to the commission for prompt payment of the contribution, penalty, or interest.(b)  If not paid, the commission may bring an action under Chapter 213 for the collection of a contribution, a penalty, or interest as though the contribution, penalty, or interest had been incurred by the successor employer.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 398, Sec. 2, eff. Sept. 1, 2001.|
TX Lab Code § 204.0861 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter E. Acquisition of Experience-Rated Employer|Section 204.0861. Surplus Credit for Successor Employing Units

Sec. 204.0861.  SURPLUS CREDIT FOR SUCCESSOR EMPLOYING UNITS.  (a)  In this section, "surplus credit" means a credit described by Section 204.0651.(b)  A successor employing unit to which compensation experience is transferred under Section 204.083 is entitled to a surplus credit attributable to, but not applied or received by, the predecessor employing unit.(c)  A successor employing unit to which compensation experience is transferred under Section 204.084 is entitled to a surplus credit attributable to, but not applied or received by, the predecessor employing unit if the commission determines that the requirement described by Section 204.084(c)(3) is satisfied.(d)  If the commission determines that a transfer of compensation experience was accomplished solely or primarily for the purpose of obtaining a lower contribution rate, a successor employing unit is not entitled to, and may not apply or receive, a surplus credit under Subsection (b) or (c).(e)  A predecessor employing unit is not entitled to, and may not apply or receive, all or any portion of a surplus credit that is based on compensation experience that is transferred to a successor employing unit under this subchapter.(f)  The commission shall adopt rules necessary to implement and enforce this section, including rules that ensure that only a successor employing unit applies or receives all or part of a surplus credit previously attributable to a predecessor employing unit.|Added by Acts 2011, 82nd Leg., R.S., Ch. 31 (S.B. 638), Sec. 1, eff. September 1, 2011.|