Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Labor Code § 201.025: EMPLOYER UNDER FEDERAL LAW.

Where this section sits in the code

LABOR CODE
TITLE 4. EMPLOYMENT SERVICES AND UNEMPLOYMENT
SUBTITLE A. TEXAS UNEMPLOYMENT COMPENSATION ACT
CHAPTER 201. UNEMPLOYMENT COMPENSATION ACT--GENERAL PROVISIONS
SUBCHAPTER C. DEFINITION OF EMPLOYER

In this subtitle, "employer" also means:

(1) an employing unit that is liable for the payment of taxes under the Federal Unemployment Tax Act (26 U.S.C. Section 3301 et seq.) for the current calendar year; or

(2) an employing unit that the Federal Unemployment Tax Act (26 U.S.C. Section 3301 et seq.) requires to be an employer under this subtitle as a condition for approval of this subtitle for full tax credit against the tax imposed by the Federal Unemployment Tax Act.

Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.

Collected 2026-08-27T01:47:24Z. Source file · JSON

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