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A BILL TO BE ENTITLED
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AN ACT
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relating to imposing an employer contribution to support the |
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subsidized child care services program administered by the Texas |
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Workforce Commission. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 301, Labor Code, is amended by adding |
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Subchapter L to read as follows: |
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SUBCHAPTER L. EMPLOYER CONTRIBUTION FOR SUBSIDIZED CHILD CARE |
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SERVICES PROGRAM |
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Sec. 301.201. DEFINITIONS. In this subchapter: |
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(1) "Employee" means an individual who performs |
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services for an employer for compensation under a contract for |
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hire, whether express or implied. The term does not include an |
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independent contractor. |
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(2) "Employer" means a person that employs one or more |
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employees. |
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Sec. 301.202. RULES. The commission shall adopt rules as |
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necessary to implement this subchapter. |
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Sec. 301.203. EMPLOYER CONTRIBUTION. (a) Except as |
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provided by Subsection (d), an employer shall pay a contribution on |
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wages paid during a calendar year. The contribution shall be paid to |
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the commission in accordance with rules adopted by the commission. |
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(b) An employer's contribution under Subsection (a) is an |
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amount equal to 0.15 percent of all wages paid by the employer |
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during the calendar year. |
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(c) An employer may not deduct any part of a contribution |
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under this section from the wages of an employee. |
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(d) This section does not apply to an employer that, in |
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accordance with rules adopted by the commission, provides |
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self-funded child care services to all dependents of each employee |
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who would otherwise be eligible to receive subsidized child care |
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under the commission's subsidized child care services program. |
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Sec. 301.204. ADMINISTRATION OF CONTRIBUTIONS. (a) On |
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receipt of contributions under Section 301.203, the commission |
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shall forward the contributions to the comptroller. |
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(b) The comptroller shall deposit employer contributions |
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received under this subchapter to the credit of an account in the |
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general revenue fund administered by the comptroller. Money in the |
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account may be appropriated only to the commission for the purpose |
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of administering the commission's subsidized child care services |
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program. |
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(c) The commission may use a reasonable amount, not to |
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exceed five percent, of the money appropriated under Subsection (b) |
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to pay administrative costs associated with administering the |
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employer contributions paid to the commission under this |
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subchapter. |
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SECTION 2. Not later than December 1, 2025, the Texas |
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Workforce Commission shall adopt rules necessary to implement |
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Subchapter L, Chapter 301, Labor Code, as added by this Act. |
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SECTION 3. Section 301.203, Labor Code, as added by this |
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Act, applies only to wages paid on or after January 1, 2026. |
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SECTION 4. This Act takes effect September 1, 2025. |