89R1192 RDS-D     By: Goodwin H.B. No. 4598       A BILL TO BE ENTITLED   AN ACT   relating to imposing an employer contribution to support the   subsidized child care services program administered by the Texas   Workforce Commission.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Chapter 301, Labor Code, is amended by adding   Subchapter L to read as follows:   SUBCHAPTER L. EMPLOYER CONTRIBUTION FOR SUBSIDIZED CHILD CARE   SERVICES PROGRAM          Sec. 301.201.  DEFINITIONS. In this subchapter:                (1)  "Employee" means an individual who performs   services for an employer for compensation under a contract for   hire, whether express or implied. The term does not include an   independent contractor.                (2)  "Employer" means a person that employs one or more   employees.          Sec. 301.202.  RULES.  The commission shall adopt rules as   necessary to implement this subchapter.          Sec. 301.203.  EMPLOYER CONTRIBUTION. (a)  Except as   provided by Subsection (d), an employer shall pay a contribution on   wages paid during a calendar year. The contribution shall be paid to   the commission in accordance with rules adopted by the commission.          (b)  An employer's contribution under Subsection (a) is an   amount equal to 0.15 percent of all wages paid by the employer   during the calendar year.          (c)  An employer may not deduct any part of a contribution   under this section from the wages of an employee.          (d)  This section does not apply to an employer that, in   accordance with rules adopted by the commission, provides   self-funded child care services to all dependents of each employee   who would otherwise be eligible to receive subsidized child care   under the commission's subsidized child care services program.          Sec. 301.204.  ADMINISTRATION OF CONTRIBUTIONS. (a)  On   receipt of contributions under Section 301.203, the commission   shall forward the contributions to the comptroller.          (b)  The comptroller shall deposit employer contributions   received under this subchapter to the credit of an account in the   general revenue fund administered by the comptroller.  Money in the   account may be appropriated only to the commission for the purpose   of administering the commission's subsidized child care services   program.          (c)  The commission may use a reasonable amount, not to   exceed five percent, of the money appropriated under Subsection (b)   to pay administrative costs associated with administering the   employer contributions paid to the commission under this   subchapter.          SECTION 2.  Not later than December 1, 2025, the Texas   Workforce Commission shall adopt rules necessary to implement   Subchapter L, Chapter 301, Labor Code, as added by this Act.          SECTION 3.  Section 301.203, Labor Code, as added by this   Act, applies only to wages paid on or after January 1, 2026.          SECTION 4.  This Act takes effect September 1, 2025.