After Jan. 1, 2014, applicants are required to select one of two wage targets for qualifying jobs. See Tax Code 313.021(5)(A) and 313.021(5)(B). The wage targets are:
The average weekly wage for all jobs that are not qualifying jobs must exceed the average wage for all jobs in all industries in the county. See Tax Code 313.024(d) as amended by HB3390, 83rd Legislative Session. Non-qualifying jobs are defined in Texas Administrative Code 9.1051(14). Wage definitions are specified in proposed TAC 9.1051(21) and (22). The Texas Workforce Commission link for Quarterly Employment and Wages (QCEW) provided below may be used to determine county-based (non-regional) wage targets.
Before Jan. 1, 2014, applicants were required to commit to one of three wage targets for at least 80 percent of all jobs created (irrespective of how many jobs the company commits to create in the application):
If a district is subject to Subchapter C because of its demographic characteristics, Section 313.051(b) still required an applicant in that district to meet the regional wage standard for manufacturing wages.
If a district is subject to Subchapter C only because the district has territory in an SIA, then the applicant could have chosen between the two manufacturing-related wage targets.
Find the county average manufacturing and "all jobs" (all industries) wage figures using TWC's "Tracer" system under Quarterly Employment and Wages (QCEW).
This information should not be construed as, and is not a substitute for, legal advice.
Property owners and school districts are urged to consult the Attorney General's Economic Development Handbook and their own legal counsel for any questions or interpretations of economic development laws.