Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 201.081 - General Definition of Wages In this subtitle, "wages" means all remuneration for personal services, including:
(1) the cash value of remuneration paid in a medium other than cash; and(2) a gratuity received by an employee in the course of employment to the extent that the gratuity is considered wages in the computation of taxes under the Federal Unemployment Tax Act (26 U.S.C. Section 3301 et seq.). Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. 9/1/1993.