Sec. 204.061.  CEILING AND FLOOR OF COMPENSATION FUND.  In computing the tax rates under this subchapter:
(1)  the ceiling of the compensation fund is two percent of the total taxable wages for the four calendar quarters ending the preceding June 30;  and
(2)  the floor of the compensation fund is equal to the greater of:
(A)  $400 million;  or
(B)  one percent of the total taxable wages for the four calendar quarters ending the preceding June 30.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.