Texas Comptroller of Public Accounts
| Legal Citations: |
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| Revenue Type: Cash — Other Revenue |
| Origin Date: September 1, 1993 |
| Issue Date: 1993-09-01 |
| Revised Date: 2019-01-31 |
To record receipt of unemployment assessment payments.
In addition to other taxes imposed, an employment and training investment assessment is imposed on or after 1-1-06, on each employer of one-tenth of 1% of wages paid by the employer (§ 204.121) .
At time of payment
Title changed from taxes to assessments per GASB 34 changes for financial reporting.
§ 204.121 assessment added in 2005 by H.B. 2421, 79th Leg., R.S.
Administration of Fund 0976 changed from Firefighter's Pension Commissioner (abolished) to Texas Emergency Services Retirement System (326) per S.B. 220, 83rd Leg., R.S.
| Appropriation Year | 26 |
|---|---|
| USAS Title | UNEMPLOYMENT ASSESSMENTS |
| Receipt Category | 14 – Other |
| Receipt Type | 01 – Taxes |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 19 – OTHER TAXES |