Tex. Labor Code Section 207.101
Withholding from Benefits for Federal Income Tax

(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 (H.B. 2273), Sec. 3, eff. September 1, 2005.

Source: Section 207.101 — Withholding from Benefits for Federal Income Tax, https://statutes.­capitol.­texas.­gov/Docs/LA/htm/LA.­207.­htm#207.­101 (accessed Jun. 5, 2024).

207.001
Payment of Benefits 207.002
Benefits for Total Unemployment 207.003
Benefits for Partial Unemployment 207.004
Benefit Wage Credits 207.005
Maximum Amount of Benefits 207.006
Adjustment of Benefits 207.007
Fees Limitation 207.008
Suitable Work 207.009
Payment of Benefits by Indian Tribe 207.021
Benefit Eligibility Conditions 207.022
Commission-approved Training 207.024
Claim Filed or Residence in Another State or Country 207.025
Pregnancy or Termination of Pregnancy 207.026
Drug Screening or Testing as Condition of Benefit Eligibility for Certain Applicants and Recipients 207.041
Services in Educational Institutions 207.042
Athletes 207.043
Aliens 207.044
Discharge for Misconduct 207.045
Voluntarily Leaving Work 207.046
Involuntary Separation 207.047
Failure to Apply For, Accept, or Return to Work 207.048
Labor Disputes 207.049
Receipt of Remuneration 207.050
Receipt of Pension or Annuity 207.051
Sale of Business 207.053
Refusal to Treat Communicable Disease 207.071
Waiver, Release, or Commutation Agreement Invalid 207.072
Acceptance or Requirement of Waiver Prohibited 207.073
Prohibited Deduction from Wages 207.074
Criminal Offense 207.075
Assignment of Benefits Prohibited 207.076
Equal Treatment 207.091
Definitions 207.092
Disclosure of Child Support Obligations 207.093
Withholding of Child Support by Commission 207.094
Federal Law Requirement 207.101
Withholding from Benefits for Federal Income Tax 207.111
Definitions 207.112
Application 207.113
Required Disclosure 207.114
Withholding 207.0211
Eligibility of Certain Disabled Persons 207.0212
Eligibility of Certain Persons Unemployed Because of Disaster
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 207.101’s source at texas​.gov