2009 Texas Labor Code 91.014
(a) An applicant for an original or renewal license must demonstrate a net worth as follows:
(1) $50,000 if the applicant employs fewer than 250 assigned employees;
(2) $75,000 if the applicant employs at least 250 but not more than 750 assigned employees; and
(3) $100,000 if the applicant employs more than 750 assigned employees.
(b) The applicant may demonstrate the applicant’s net worth to the department by providing the department with the applicant’s financial statement or a copy of the applicant’s most recent federal tax return. The applicant may also satisfy the net worth requirement through guarantees, letters of credit, a bond in an amount that demonstrates compliance with the requirements of Subsection (a), or other security acceptable to the department. A guaranty is not acceptable to satisfy this subsection unless the applicant submits sufficient evidence to satisfy the department that the guarantor has adequate resources to satisfy the obligations of the guaranty.
(c) In computing net worth, an applicant shall include adequate reserves for all taxes and insurance, including reserves for claims incurred but not paid and for claims incurred but not reported under plans of self-insurance for health benefits. The computation of net worth by an applicant is to be made according to Section 448, Internal Revenue Code (26 U.S.C. Section 448).
(d) A document submitted to establish net worth must show the net worth on a date not earlier than nine months before the date on which the application is submitted. A document submitted to establish net worth must be prepared or certified by an independent certified public accountant. Information submitted to or maintained by the department is subject to Chapter 552, Government Code, other than information related to:
(1) identification of client companies;
(2) net worth;
(3) financial statements; or
(4) federal tax returns.