Sec. 201.045.  SERVICE ON VESSEL OR AIRCRAFT.  In this subtitle, "employment" includes service performed on or in connection with an American vessel or aircraft if:
(1)  the service is employment under Section 3306(c), Internal Revenue Code of 1986 (26 U.S.C. Section 3306(c));  and
(2)  the operating office from which the vessel or aircraft is ordinarily and regularly directed and controlled is in this state.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.