This, I don't understand

The Houston Chronicle published a story about the Texas unemployment tax going up again next year. The logic behind such a move is perplexing. The fund, which is established by the Texas Labor Code, increases its impact on businesses (especially small businesses) during bad years, and reduces its impact on business during good years. This is because the tax rate goes up in bad years; the rate is calculated (roughly, and in part: see 204.062ff) by taking the unemployment claims to September 30 (in bad years, this goes up) and dividing this by taxable wages for the same period (in bad years, this goes down). The result is to essentially exacerbate the effect of recession by putting a higher burden on solvent businesses to support the unemployment fund in bad years.

The fund is organized as a reserve (see section 203.028(b)), so contributions should instead be increased during good years, to reduce the load on businesses during bad years. This would allow the state to assess businesses when they can best afford it, and save money for periods when businesses could use a break.

Disclaimer: I'm neither an economist nor an actuary. There may in fact be sound business reasons why the tax is structured the way it is, but I'm afraid they're too obscured by what seems like an obvious flaw in the reasoning behind the calculation. I'd appreciate any comments explaining why the current setup makes sense.