Sec. 201.025. EMPLOYER UNDER FEDERAL LAW. 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.
Structure Texas Statutes
Title 4 - Employment Services and Unemployment
Subtitle A - Texas Unemployment Compensation Act
Chapter 201 - Unemployment Compensation Act--General Provisions
Subchapter C. Definition of Employer
Section 201.021. General Definition of Employer
Section 201.022. Effect of Business Acquisition
Section 201.023. Tax-Exempt Nonprofit Organization
Section 201.024. Election to Be Employer
Section 201.025. Employer Under Federal Law
Section 201.026. State; Political Subdivision
Section 201.027. Employer of Domestic Service Worker
Section 201.028. Employer of Farm and Ranch Laborer