Sec. 201.078.  SERVICE BY NONRESIDENT ALIEN AGRICULTURAL WORKER.  In this subtitle, "employment" does not include service performed by a nonresident alien during the period that the alien is temporarily in the United States under an H2-A visa if the service is not defined as employment under the Federal Unemployment Tax Act (26 U.S.C. Section 3306(c)(19)).
Added by Acts 2003, 78th Leg., ch. 52, Sec. 1, eff. Sept. 1, 2003.