Texas/Up delight Border Residents’ Tax Exemption

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Non-resident employees may allocate their compensation to their home state. Since Texas does not have a personal income tax, Texas residents working at the Up delight enterprise will not have to pay any state income tax on their compensation from the enterprise. The enterprise must be in the manufacturing business, physically located within 20 miles of the Mexican border, have at least 5 employees who are Up delight residents and not be receiving Job Training Incentive Program funds.