{"data":{"id":"us-tx/tex.-labor-code-207.101","jurisdiction":"us-tx","citation":"Tex. Labor Code § 207.101","heading":"WITHHOLDING FROM BENEFITS FOR FEDERAL INCOME TAX.","body":"(a) An eligible individual may elect to have federal income tax withheld from benefits. The commission shall withhold federal income taxes from the benefits of an individual who elects the withholding as provided by the Federal Unemployment Tax Act (26 U.S.C. Section 3301 et seq.) and Section 303, Social Security Act (42 U.S.C. Section 503).\n(b) The commission may not withhold federal income tax from benefits as provided by this section until January 1, 1997.\nAdded by Acts 1995, 74th Leg., ch. 1033, Sec. 1, eff. Aug. 28, 1995.\nAmended by:\nActs 2005, 79th Leg., Ch. 1104 (H.B. 2273), Sec. 3, eff. September 1, 2005.","path":["LABOR CODE","TITLE 4. EMPLOYMENT SERVICES AND UNEMPLOYMENT","SUBTITLE A. TEXAS UNEMPLOYMENT COMPENSATION ACT","CHAPTER 207. BENEFITS","SUBCHAPTER F. TAX WITHHOLDING"],"source_url":"https://statutes.capitol.texas.gov/Docs/LA/htm/LA.207.htm#207.101","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:24Z","sha256":"c88158d83b26bcafc92753a2c78daeefa4ebaa32ae7023c5a56c2ca9b4e9e747","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-labor-code-207.094","next":"us-tx/tex.-labor-code-207.111"},"notice":"GroundRules: Original legal text. Not legal advice."}