Texas Labor Code - Section 301.103. Amount Of Refund; Limitation
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Texas Laws > Labor Code > Texas Labor Code - Section 301.103. Amount Of Refund; Limitation
Section: 301.074 301.081 301.082 301.083 301.084 301.101 301.102 301.103 301.104 301.105 301.106 301.107 301.108 301.151 301.152
§ 301.103. AMOUNT OF REFUND; LIMITATION. (a) The amount
of the refund allowed under this subchapter is equal to 20 percent
of the total wages, up to a maximum of $10,000 in wages for each
employee, paid or incurred by a person for services rendered by an
employee of the person during the period beginning with the date the
employee begins work for the person and ending on the first
anniversary of that date.
(b) The refund claimed for a calendar year may not exceed
the amount of net tax paid by the person to this state, after any
other applicable tax credits, in that calendar year.
Added by Acts 1993, 73rd Leg., ch. 486, § 4.01, eff. Jan. 1,
1994. Redesignated from V.T.C.A., Human Resources Code § 31.073
by Acts 1997, 75th Leg., ch. 228, § 2, eff. Sept. 1, 1997.
Last modified: August 11, 2007