SUBCHAPTER H. BENEFIT REPLACEMENT PAY
Sec. 659.121. DEFINITIONS. In this subchapter:
(1) "Compensation" means, except as provided by Section 659.124, salary or wages subject to tax under the Federal Insurance Contributions Act.
(2) "Eligible state employee" means an individual who was on August 31, 1995:
(A) employed by a state agency and eligible for state payment of the employee tax under Section 606.064 as that section existed on that date;
(B) using unpaid leave from a position with a state agency, if the individual would have been eligible for state payment of the employee tax under Section 606.064 as that section existed on that date had the individual not been using unpaid leave from the position; or
(C) not working for a state agency if:
(i) the individual was not working on that date solely because the individual's employment with the agency customarily does not include the summer months;
(ii) the individual had contracted with the agency not later than that date for the individual to resume working for the agency not later than September 2, 1995; and
(iii) the position held by the individual on September 2, 1995, would have made the individual eligible for state payment of the employee tax under Section 606.064 as that section existed on August 31, 1995, if the employee had held the position on that date.
(3) "Eligible state-paid judge" means an individual who on August 31, 1995:
(A) held office; and
(B) was eligible for state payment of the employee tax under Section 606.065 as that section existed on that date.
(4) "Employee tax" means the tax that state employees and state-paid judges pay under the Federal Insurance Contributions Act.
(5) "Retirement contribution" means a mandatory contribution by an eligible state employee or eligible state-paid judge to a retirement system.
(6) "Retirement system" means the Teacher Retirement System of Texas, the Employees Retirement System of Texas, the optional retirement program governed by Chapter 830, the Judicial Retirement System of Texas Plan One, or the Judicial Retirement System of Texas Plan Two.
(7) "State agency" has the meaning assigned by Section 606.061.
Added by Acts 1995, 74th Leg., ch. 417, Sec. 3, eff. Sept. 1, 1995.