Tex. Labor Code § 201.025
This is the official text of Tex. Labor Code § 201.025, part of Texas’s Labor Code — governs wages, workplace safety, and workers' compensation.
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§ 201.025. EMPLOYER UNDER FEDERAL LAW.
Official statutory text
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.
(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.
Status: in_force · Read it on the official government site
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