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[ Status Procedures Manual - TOC ] [ Ch 1 - New Accounts ] [ Ch 2 - Changes to Accounts ] [ Ch 3 - Special Accounts ] [ Ch 4 - Other Units, Sections & Departments ] [ Ch 5 - Letters ] [ Ch 6 - Investigations & Assistance ] [ Ch 7 - Partial Transfer Applications ] [ Ch 8 - Traces ] [ Ch 9 - Special Reporting Situations ] [ Ch 10 - Account Numbers ] [ Ch 11 - Appeals Decisions and Hearings ] [ Ch 12 - Document Processing ] [ Ch 13 - Error Reports & Query List Instructions ] [ Ch 14 - Tax Performance System ] [ Ch 15 - Experience Rating Unit ] [ Ch 16 - SUTA Dumping Detection ]
[ 9.1 - Reciprocal Coverage Agreements ] [ 9.2 - Service on a Vessel - Vessel Listing ] [ 9.3 - Service on an American Aircraft ] [ 9.4 - Truck Drivers ][ 9.5 - Traveling Salesperson Residing in Texas ][ 9.6 - Workforce Development Boards ][ 9.7 - Blind Individuals Working for Certain Sheltered Workshops ] [ 9.8 - Annual Election for Domestic Employers ]

Chapter 9:  Special Reporting Situations


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9.7     Blind Individuals Working for Certain Sheltered Workshops

[ 9.7.1 - Background ][ 9.7.2 - Procedure ]

This section discusses the aspects of the law that specifically apply to blind individuals working for certain Sheltered Workshops.

9.7.1     Background

The 77th Legislature limited the conditions under which wages paid to blind individuals, receiving rehabilitative or paying work from a facility designed to train or pay individuals impaired mentally or physically, would be exempt from unemployment taxes. This law became effective September 1, 2001.

9.7.2     Procedure

Effective September 1, 2001, only wages paid to blind individuals while they are enrolled in a work-training program assisted or financed in whole or in part by a federal agency, an agency of a state, or a political subdivision of a state will be exempt. If, at the completion of the training program, a blind individual continues to work for the charitable organization either on a permanent basis or while awaiting placement in the competitive job market, any remuneration paid to that individual will be considered as taxable wages for state unemployment tax purposes.


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Texas Workforce Commission  |  Unemployment Tax

Last Revision: October 19, 2011