Texas Codes

Tex. Lab. Code § 406.097 (2026)

Executive Employees Of Certain Business Entities

✓ current as of May 2026
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Sec. 406.097. EXECUTIVE EMPLOYEES OF CERTAIN BUSINESS ENTITIES. (a) A sole proprietor, partner, or corporate executive officer of a business entity that elects to provide workers' compensation insurance coverage is entitled to benefits under that coverage as an employee unless the sole proprietor, partner, or corporate executive officer is specifically excluded from coverage through an endorsement to the insurance policy or certificate of authority to self-insure.

(b) The dual capacity doctrine does not apply to a corporate executive officer with an equity ownership in the covered business entity of at least 25 percent and will not invalidate the exclusion of such a corporate executive officer from coverage under Subsection (a).

(c) A sole proprietor or partner of a covered business entity or a corporate officer with an equity ownership in a covered business entity of at least 25 percent may be excluded from coverage under this section notwithstanding Section 406.096.

Added by Acts 1995, 74th Leg., ch. 980, Sec. 1.20, eff. Sept. 1, 1995.

Notes of Decisions
Cited in 5 cases (2 in the last 5 years), 2003–2024 · leading case: Port Elevator-Brownsville, L.L.C. v. Casados, 358 S.W.3d 238 (Tex. 2012).
Port Elevator-Brownsville, L.L.C. v. Casados, 358 S.W.3d 238 (Tex. 2012). “Tex. Lab.Code § 406.097. Port Elevator made two exclusions, but they were at the executive level.”
City of Bellaire & Rosa Larson v. Elbert Johnson, 400 S.W.3d 922 (Tex. 2013). “We listed three exceptions that would allow private employers to “split” workforces for *923 purposes of workers’ compensation coverage: if the employer makes different elections for separate and distinct businesses; if the employer excludes a sole proprietor, partner, or…”
Am. Cas. Co. of Read., Penn. v. Martin, 97 S.W.3d 679 (Tex. App. 2003). “Tex. Lab.Code § 406.097 (Vernon 1996). There is no evidence in the record of such an exclusion.”
Demetrius Grant v. Wind Turbine & Energy Cables Corp. & Arrow Pers., LLC (Tex. App. 2022). “Grant does not allege that any exception applies; he does not allege that WTEC “makes different elections for separate and distinct businesses”; he does not allege that he is “a sole proprietor, partner, or corporate executive officer” that WTEC was statutorily permitted to…”
Gay Lynn Harris, Jr. v. Hemphill Constr. Co., Inc. (Miss. 2024). “3 The court stated, in relevant part: Tex. Lab. Code Ann. § 406.097 (a). 3 The court denied the motion in part, determining that the City should not have been dismissed because there was “an issue with regard to liability as it relates to the City of Jackson.”
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