Journal of the Senate of Texas: 83rd Legislature, Regular Session, Tuesday, May 7, 2013 Page: 1,568
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1568 83rd Legislature Regular Session 54th Day
(B) a temporary employment service, as that term is defined by Section
93.001, Labor Code.
SECTION 24. Section 171.101(b), Tax Code, is amended to read as follows:
(b) Notwithstanding Subsection (a)(1)(B)(ii), a professional employer
organization [ g] may subtract only compensation as
determined under Section 171.1013.
SECTION 25. Section 171.1011(k), Tax Code, is amended to read as follows:
(k) A taxable entity that is a professional employer organization [staffeasigV
3i mp ] shall exclude from its total revenue payments received from a
client [eefpa y] for wages, payroll taxes on those wages, employee benefits, and
workers' compensation benefits for the covered [ s.g e4] employees of the client
SECTION 26. Sections 171.1013(d) and (e), Tax Code, are amended to read as
follows:
(d) A taxable entity that is a professional employer organization [taf-4e :g
eemees-eecmpany]:
(1) may not include as wages or cash compensation payments described by
Section 171.1011(k); and
(2) shall determine compensation as provided by this section only for the
taxable entity's own employees that are not covered [ signed] employees.
(e) Subject to the other provisions of this section, in determining compensation,
a taxable entity that is a client [ee py] that contracts with a professional employer
organization [taffan] for covered [a ig 4] employees:
(1) shall include payments made to the professional employer organization
[staff lei l V m ] for wages and benefits for the covered [ ssgae4]
employees as if the covered [e sige4] employees were actual employees of the
entity;
(2) may not include an administrative fee charged by the professional
employer organization [staff ] for the provision of the
covered [fts gne4] employees; and
(3) may not include any other amount in relation to the covered [as gte4]
employees, including payroll taxes.
SECTION 27. Section 171.2125, Tax Code, is amended to read as follows:
Sec. 171.2125. CALCULATING COST OF GOODS OR COMPENSATION IN
PROFESSIONAL EMPLOYER SERVICES [STAFF-LEASING-]
ARRANGEMENTS. In calculating cost of goods sold or compensation, a taxable
entity that is a client [eempay] of a professional employer organization [eff4eesing
cren smpany] shall rely on information provided by the professional employer
organization [ t ] on a form promulgated by the
comptroller or an invoice.
SECTION 28. The following laws are repealed:
(1) Section 91.001(2), Labor Code;
(2) Section 91.043, Labor Code; and
(3) Section 171.0001(2), Tax Code.1568
83rd' Legislature- Regular Session
54th Day
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Texas. Legislature. Senate. Journal of the Senate of Texas: 83rd Legislature, Regular Session, Tuesday, May 7, 2013, legislative document, May 7, 2013; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth640927/m1/64/: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.