Issue Date: 1993-09-01
Revised Date: 2019-01-31

Legal Cites

Object Type

Cash — Other Revenue

Origin Date

September 1, 1993


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) .

Due Date

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.

USAS Values

Appropriation Year 24
Receipt Category 14 – Other
Receipt Type 01 – Taxes
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 19 – OTHER TAXES