Tex. Lab. Code § 207.101 · Subchapter F. TAX WITHHOLDING
WITHHOLDING FROM BENEFITS FOR FEDERAL INCOME TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) An eligible individual may elect to have federal income tax withheld from benefits. The commission shall withhold federal income taxes from the benefits of an individual who elects the withholding as provided by the Federal Unemployment Tax Act (26 U.S.C. Section 3301 et seq.) and Section 303, Social Security Act (42 U.S.C. Section 503).
(b) The commission may not withhold federal income tax from benefits as provided by this section until January 1, 1997.
Notes and commentary — not statutory text
History
Added by Acts 1995, 74th Leg., ch. 1033, Sec. 1, eff. Aug. 28, 1995.
Amended by:
Acts 2005, 79th Leg., Ch. 1104 (H.B. 2273), Sec. 3, eff. September 1, 2005.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LA/htm/LA.207.htm
- Text hash
- sha256 7d7c3b74dd6f55e904e1fc8304b38eb86820cb73cf8ed99b15dc40d9146dfa14
- 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
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.