Texas § 204.0861 SURPLUS CREDIT FOR SUCCESSOR EMPLOYING UNITS.

Texas Statutes

§ 204.0861 — SURPLUS CREDIT FOR SUCCESSOR EMPLOYING UNITS.

Texas § 204.0861

Code LALabor Code

This text of Texas § 204.0861 (SURPLUS CREDIT FOR SUCCESSOR EMPLOYING UNITS.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Labor Code Code Ann. § 204.0861 (2026).

Text

Sec. 204.0861. SURPLUS CREDIT FOR SUCCESSOR EMPLOYING UNITS.

(a)In this section, "surplus credit" means a credit described by Section 204.0651 .

(b)A successor employing unit to which compensation experience is transferred under Section 204.083 is entitled to a surplus credit attributable to, but not applied or received by, the predecessor employing unit.

(c)A successor employing unit to which compensation experience is transferred under Section 204.084 is entitled to a surplus credit attributable to, but not applied or received by, the predecessor employing unit if the commission determines that the requirement described by Section 204.084 (c)(3) is satisfied.

(d)If the commission determines that a transfer of compensation experience was accomplished solely or primarily for the purpos

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Sec. 204.0861. SURPLUS CREDIT FOR SUCCESSOR EMPLOYING UNITS. (a) In this section, "surplus credit" means a credit described by Section 204.0651 .
(b) A successor employing unit to which compensation experience is transferred under Section 204.083 is entitled to a surplus credit attributable to, but not applied or received by, the predecessor employing unit.
(c) A successor employing unit to which compensation experience is transferred under Section 204.084 is entitled to a surplus credit attributable to, but not applied or received by, the predecessor employing unit if the commission determines that the requirement described by Section 204.084 (c)(3) is satisfied.
(d) If the commission determines that a transfer of compensation experience was accomplished solely or primarily for the purpose of obtaining a lower contribution rate, a successor employing unit is not entitled to, and may not apply or receive, a surplus credit under Subsection (b) or (c).
(e) A predecessor employing unit is not entitled to, and may not apply or receive, all or any portion of a surplus credit that is based on compensation experience that is transferred to a successor employing unit under this subchapter.
(f) The commission shall adopt rules necessary to implement and enforce this section, including rules that ensure that only a successor employing unit applies or receives all or part of a surplus credit previously attributable to a predecessor employing unit.