Tex. Lab. Code § 204.066 · Subchapter D. ADJUSTMENTS TO TAX RATE FOR EXPERIENCE-RATED EMPLOYERS
SURPLUS RATIO.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The surplus ratio is computed by:
(1) dividing the numerator computed under Subsection (b) by the denominator described by Subsection (c); and
(2) rounding that result to the nearest hundredth.
(b) The numerator is computed by subtracting the ceiling of the compensation fund from the balance of the compensation fund and subtracting from that amount any amount used to pay bond obligations under Section 204.065(b).
(c) The denominator is the amount of contributions due for the four calendar quarters ending the preceding September 30 from employers entitled to an experience rate on the tax rate computation date.
Notes and commentary — not statutory text
History
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 34 (S.B. 679), Sec. 3, eff. May 4, 2007.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LA/htm/LA.204.htm
- Text hash
- sha256 2ea9d86cecfdcd0018f74f3267f9459a30a6a77eff65453765c881c1dfbc1428
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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