livablewage.net: Small Business & Worker Wage Parity
$15 MINIMUM WAGE CO-FUNDED PARTNERSHIP
12-MONTH PAYROLL TAX SHIELD: TWC PAYS & FILES FICA/FUTA/SUTA
$7.50 STATE + $7.50 BIZ = $15 WORKER
STRICT ANTI-NEPOTISM: ZERO TAX FAMILY FRAUD
FREE LIFETIME TWC TAX FILING PLATFORM
18-MONTH APPRENTICESHIP SCALE RUNWAY
$15 MINIMUM WAGE CO-FUNDED PARTNERSHIP
12-MONTH PAYROLL TAX SHIELD: TWC PAYS & FILES FICA/FUTA/SUTA
$7.50 STATE + $7.50 BIZ = $15 WORKER
STRICT ANTI-NEPOTISM: ZERO TAX FAMILY FRAUD
FREE LIFETIME TWC TAX FILING PLATFORM
18-MONTH APPRENTICESHIP SCALE RUNWAY
Working-Class Economic Policy

The 18-Month Co-Funded
LIVABLE WAGE PARTNERSHIP

Texas workers cannot survive on $7.25 an hour, yet small mom-and-pop shops cannot absorb sudden, unfunded wage spikes overnight. My policy creates an 18-month co-funded bridge: a $7.50/hr state indirect subsidy matched with a $7.50/hr employer contribution into a dedicated Texas Workforce Commission (TWC) Trust Fund to guarantee every worker a dignified $15.00/hour baseline. During the first 12 months, TWC pays and files all employer payroll taxes (FICA, FUTA, SUTA), with employer training in months 13–18 and free lifetime digital filing platform access for small businesses.

Explore The 50/50 Architecture
The 50/50 Co-Investment

The 18-Month Architecture

Bridging worker dignity with small business survival through the Texas Workforce Commission (TWC) Livable Wage Trust Fund:

State Contribution (Indirect Subsidy)
$7.50 / hour
Paid directly from TWC Trust Fund to worker’s account. Zero payroll skimming.
Employer Share • Months 1–12 (Year 1)
$7.50 / hr Flat
100% Tax Shield: TWC pays and files all employer FICA, FUTA, and SUTA taxes. Zero software fees.
Transition Bridge • Months 13–18 (Final 6 Mo)
$7.50 / hr + TWC Training
Employer files taxes with hands-on TWC training & permanent free lifetime platform access.
Guaranteed Worker Living Wage Floor
$15.00 / hour ($600 / wk)
18-Month Apprenticeship • Guaranteed from Day One
"As a self-educated tax strategist and solopreneur (Mixteca LLC), I understand the everyday reality that corporate politicians in Austin ignore: Texas working families cannot survive on an outdated $7.25 minimum wage, but independent mom-and-pop shops cannot survive sudden, unfunded wage spikes and payroll tax burdens overnight.

Corporate monopolies like Amazon, Walmart, and Target can absorb higher wage mandates instantly using multi-billion-dollar balance sheets—and they use that leverage to bleed neighborhood businesses dry of talent. If Austin politicians simply mandate $15/hr without a bridge, our local mechanics, bakeries, medical billing offices, daycare centers, and family trades will shutter, handing our entire economy to Wall Street.

I don't manage corporate taxes, and as a solopreneur, I don't run a corporate payroll. I file individual and small business taxes, and I see firsthand how the crushing barrier of payroll taxes, reporting liabilities, and mandatory software subscriptions prevents solopreneurs and micro-enterprises from ever hiring their first employee. I see the truth every day: employer payroll taxes (FICA, FUTA, SUTA) and mandatory software subscriptions (ADP, Gusto) add an extra 10% to 15% cost per hour, paralyzing solo operators and small shops from hiring. My platform solves both sides: an 18-month co-funded partnership splitting the wage 50/50 between the State ($7.50/hr) and the employer ($7.50/hr). During the first 12 months, the Texas Workforce Commission pays and files 100% of employer payroll taxes. During the final 6 months, TWC trains the business on state filing procedures and gives them permanent, free lifetime access to a state digital filing and payment platform. We lift workers out of poverty from Day One, give solopreneurs and micro-businesses an affordable runway to scale, and build genuine, long-term generational wealth.

Crucially, because I file individual and small business taxes, I know exactly how dishonest operators attempt to game government programs. That is why I wrote strict anti-fraud and anti-nepotism guardrails directly into the statute: members of the same tax family are legally disqualified. Under federal tax law (IRC § 3121(b)(3)(A)), minor children working for their parents are already statutory FICA-exempt. We will never allow business owners to siphon public subsidies to artificially reduce their taxable business income or offload phantom wages onto non-working relatives. Every dollar of this subsidy is strictly reserved for genuine, arm's-length Texas workers acquiring legitimate trade careers."
— Jose Navarro Balbuena, Candidate for Texas Governor 2026 • Tax Strategist & Solopreneur
Structural Blueprint

How The Co-Funded Model Operates

A disciplined 3-phase public-private co-investment combining wage dignity, a 12-month payroll tax shield, and permanent small business infrastructure.

Phase 1 • Months 1–12
$7.50 / hr Flat
The 12-Month Payroll Tax Shield

For the first full year of employment, the small business pays strictly the base wage share of $7.50/hour. The business is completely insulated from employer payroll tax liabilities and reporting red tape.

TWC Pays & Directly Files All Taxes:
  • FICA (7.65%): TWC pays the employer share of Social Security (6.2%) and Medicare (1.45%).
  • FUTA & SUTA: TWC pays federal and state unemployment taxes where applicable.
  • Direct State Filing: TWC automatically prepares and files IRS Forms 941, 940, and Texas C-3 quarterly reports.

Zero software fees: Saves micro-businesses from forced $50–$150/month subscriptions to private payroll corporations (ADP, Gusto, Paychex).

Phase 2 • Months 13–18
$7.50 / hr + Training
TWC Training & Tax Transition Bridge

During the final 6 months of the apprenticeship, the state continues funding the $7.50/hr indirect subsidy, guaranteeing the worker's $15/hr living wage without interruption while the employer transitions.

Guided Onboarding to State Platform:
  • Tax Responsibility Transition: Employer begins paying and filing their own FICA, FUTA, and SUTA taxes for the apprentice.
  • Free Hands-On TWC Training: TWC specialists train business owners in withholding calculations and quarterly compliance.
  • State Platform Onboarding: Full access and setup on the state's official digital filing and payment platform.

Financial empowerment: Builds authentic bookkeeping confidence, shielding entrepreneurs from IRS audits, late penalties, or predatory consultants.

Phase 3 • Post-18 Months
Full $15+ / hr
Graduation & Permanent Free Platform

The worker graduates to a permanent, fully proficient employee earning a living wage of $15.00+/hour, seamlessly absorbed by the small business's expanded customer capacity and revenue.

Free Lifetime Platform Access:
  • Lifetime Digital Access: The small business retains permanent, 100% free lifetime access to the state digital payroll platform.
  • Applies to Future Hires: The platform remains free to file and pay taxes for the graduate and all subsequent hires.
  • Corporate Monopoly Freedom: No recurring software subscription fees or payroll processing kickbacks forever.

Generational retention: Over 80% of workers trained on-site remain with the small business as high-earning lead technicians and shop managers.

Three Pillars of Shared Prosperity

For Small Businesses: Drastically Slashed Risk

Micro-businesses and mom-and-pop shops receive an 18-month trial period with a dedicated worker at a net labor cost of only $7.50/hour ($300/week for full-time work). This eliminates the upfront cash-flow risk of expansion, allowing local shops to compete with corporate monopolies without risking payroll default.

For Workers: Guaranteed Dignity & Skills

Workers are legally guaranteed an unbreakable $15.00/hour floor from Day One while acquiring career-defining trade skills. Because the state’s $7.50 share is deposited directly by the TWC, the worker has a protected financial safety net even if a small business encounters seasonal cash flow slowdowns.

For Taxpayers: Accountability Over Handouts

Unlike traditional corporate handouts (like Abbott’s Enterprise Fund) or unconditional stimulus checks, public funds are strictly conditioned on active work, certified trade skill acquisition, and mandatory 50% co-investment from local employers. True accountability with corporate skin in the game.

Strict Operational Guardrails & Anti-Abuse Protections

Preventing Corporate Exploitation, Nepotism, Phantom Payroll, Staff Displacement, and Subsidy Churn

To ensure large corporate chains do not exploit public funds, and to prevent dishonest employers from gaming tax loopholes to self-deal or displace staff, our policy establishes ironclad statutory safeguards enforced by the Texas Workforce Commission:

1. Strict Business Size Caps

Limited strictly to independent micro-businesses under 25 staff. Participating businesses with under 10 employees can have a maximum of 2 apprentices simultaneously; businesses with 10–25 employees are capped at 4. Big-box chains, publicly traded firms, and private equity franchises are legally barred.

2. Monthly TWC Mutual Evaluation Portal

Dual verification required: Both the worker and the employer must log into the digital TWC portal monthly to certify verified hours worked and evaluate curriculum and skill milestones. Funds for the subsequent month are only unlocked after mutual verification.

3. Anti-Churn & Non-Displacement Rules

Employers are strictly prohibited from firing, laying off, or reducing the hours of existing staff to hire subsidized apprentices. Any business violating non-displacement rules faces immediate removal from the program, 100% wage clawbacks, and statutory labor penalties.

4. Tax Family Exclusion & Anti-Nepotism Mandate

Members of the employer's tax household are legally barred from qualifying (spouses, dependent children, or any individual claimed on the business owner’s tax returns). Under federal tax law (IRC § 3121(b)(3)(A)), minor children employed by parents in unincorporated businesses are already statutory FICA-exempt. We strictly prohibit business owners from exploiting public subsidies to artificially reduce their taxable income by off-loading wages onto non-working relatives or children. Every apprenticeship must be a verified, arm's-length Texas hire audited through TWC and Comptroller records.

Economic Comparison: Minimum Wage Models in Texas

Economic MetricCurrent Texas Law ($7.25 Federal)Unfunded $15 Mandate (Big-Box Model) The Navarro 50/50 Co-Funded Model
Worker Wage Floor$7.25 / hr ($290/wk)$15.00 / hr ($600/wk)$15.00 / hr ($600/wk)
Small Business Hourly Wage Share$7.25 / hr$15.00 / hr (+107% sudden spike)$7.50 / hr (Affordable runway)
Employer Payroll Taxes (FICA, FUTA, SUTA)Employer pays ~7.65% FICA + FUTA/SUTA (~$0.65/hr)Employer pays ~8.25%+ (~$1.25–$1.50/hr added tax)$0 for Months 1–12 (100% Paid by TWC); employer transitions in Months 13–18
Tax Return Filing ResponsibilitySmall business 100% liable for IRS 941, 940, and TWC C-3Small business 100% liable with zero assistanceDirectly Prepared & Filed by TWC (Months 1–12); hands-on TWC training in Months 13–18
Payroll Software & Platform Costs$50–$150/mo mandatory fees (ADP, Gusto, Paychex)$50–$150/mo ongoing commercial software fees$0 • State Digital Platform during apprenticeship + Permanent Free Lifetime Access
State Investment & Support$0 directly (Billions in emergency Medicaid & SNAP)$0 (Unfunded government mandate)$7.50 / hr Direct TWC Trust Fund Deposit + 12-Mo Tax Coverage
Apprenticeship DurationNoneNone18 Months (Technical skill mastery)
Corporate "Skin In The Game"Low (Exploits poverty wages)Favors mega-chains with billions in capital50% matching co-investment by local employers
Protection Against Wage TheftWeak regulatory enforcementStandard payroll disputesDirect electronic state deposit bypassing payroll
Anti-Fraud & Nepotism GuardrailsNone (Pervasive audit exposure for informal family shifting)None (Businesses pressured into under-the-table arrangements)Strict Tax Family Exclusion: Zero FICA exploit for minor dependents (IRC § 3121(b)(3)(A)); no offloading income; 100% arm's-length verified hires
Impact on Mom-and-Pop ShopsHigh worker turnover & talent lossSevere risk of small business closuresEmpowers expansion & long-term solvency
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Governor 2026