In this subtitle, "employment" includes service that is performed by an individual and that is covered by a reciprocal agreement under this subtitle between the commission and the agency that administers another state's or a federal unemployment compensation law if:
(1) under the agreement all service performed by the individual for an employing unit is considered to be performed entirely in this state; and
(2) the commission approves an election of the employing unit for whom the service is performed under which the entire service of the individual is considered employment subject to this subtitle during the period covered by the election.
Official text of the Texas Labor Code as published by the Texas Legislative Council.