(a) Each insurance carrier, other than a governmental entity, shall pay an annual maintenance tax to pay the costs of administering this subtitle and to support the prosecution of workers’ compensation insurance fraud in this state.

(b) The assessment may not exceed an amount equal to two percent of the correctly reported gross workers’ compensation insurance premiums, including the modified annual premium of a policyholder that purchases an optional deductible plan under Article 5.55C, Insurance Code. The rate of assessment shall be applied to the modified annual premium before application of a deductible premium credit.

(c) A workers’ compensation insurance company is taxed at the rate established under Section 403.003. The tax shall be collected in the manner provided for collection of other taxes on gross premiums from a workers’ compensation insurance company as provided in Chapter 255, Insurance Code.

(d) Each certified self-insurer shall pay a fee and maintenance taxes as provided by Subchapter F, Chapter 407.¹

Acts 1993, 73rd Leg., ch. 269, § 1, eff. Sept. 1, 1993. Amended by Acts 1997, 75th Leg., ch. 1443, § 3, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 1274, § 21, eff. April 1, 2005; Acts 2005, 79th Leg., ch. 728, § 11.134, eff. Sept. 1, 2005.

Effective January 1, 2026

(a) Each insurance carrier, other than a governmental entity, shall pay an annual surcharge to pay the costs of administering this subtitle and to support the prosecution of workers’ compensation insurance fraud in this state.

(b) The rate of assessment is applied to the correctly reported gross workers’ compensation insurance premiums, including the modified annual premium of a policyholder that purchases an optional deductible plan under Subchapter E, Chapter 2053, Insurance Code. The rate of assessment shall be applied to the modified annual premium before application of a deductible premium credit.

(c) A workers’ compensation insurance company is assessed the surcharge at the rate established under Section 403.003 and as limited by Section 255.002(a), Insurance Code. The surcharge shall be collected in the manner provided for collection of other surcharges on gross premiums from a workers’ compensation insurance company as provided in Chapter 255, Insurance Code.

(d) Each certified self-insurer shall pay a fee and surcharge as provided by Subchapter F, Chapter 407.

Acts 1993, 73rd Leg., ch. 269, § 1, eff. Sept. 1, 1993. Amended by Acts 1997, 75th Leg., ch. 1443, § 3, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 1274, § 21, eff. April 1, 2005; Acts 2005, 79th Leg., ch. 728, § 11.134, eff. Sept. 1, 2005; Acts 2025, 89th Leg., ch. ___, § _____, eff. Jan. 1, 2026.