EMPLOYER UNDER FEDERAL LAW

Sec. 201.025. EMPLOYER UNDER FEDERAL LAW. 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. Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.