Sec. 207.101. WITHHOLDING FROM BENEFITS FOR FEDERAL INCOME TAX  


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  • (a) An eligible individual may elect to have federal income tax withheld from benefits. The commission shall withhold federal income taxes from the benefits of an individual who elects the withholding as provided by the Federal Unemployment Tax Act (26 U.S.C. Section 3301 et seq.) and Section 303, Social Security Act (42 U.S.C. Section 503).

    (b) The commission may not withhold federal income tax from benefits as provided by this section until January 1, 1997.

Added by Acts 1995, 74th Leg., ch. 1033, Sec. 1, eff. Aug. 28, 1995. Amended by: Acts 2005, 79th Leg., Ch. 1104 , Sec. 3, eff. September 1, 2005.