Notwithstanding any other law and except as provided by Section 112.006, an out-of-state employee whose only employment in this state is for the performance of disaster- or emergency-related work during a disaster response period is not required to:

1. (1) file a tax report with or pay taxes or fees to this state or a political subdivision of this state; or
2. (2) comply with state or local occupational licensing requirements or related fees, if the employee is in substantial compliance with applicable occupational licensing requirements in the employee's state of residence or principal employment.

Added by Acts 2015, 84th Leg., R.S., Ch. 559 (H.B. 2358), Sec. 1, eff. June 16, 2015.