The total amount of extended benefit payments shall be charged to the employer if the payments are based on benefit wage credits earned from:

1. (1) a state;
2. (2) any political subdivision of a state; or
3. (3) any instrumentality of any one or more states or political subdivisions that is wholly owned by one or more states or political subdivisions.

Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.