Texas Labor Code 201.025 – Employer Under Federal Law
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Terms Used In Texas Labor Code 201.025
- Year: means 12 consecutive months. See Texas Government Code 311.005
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. § 3301 et seq.) for the current calendar year; or
(2) an employing unit that the Federal Unemployment Tax Act (26 U.S.C. § 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.