(a) An employing unit that is not otherwise subject to this subtitle may elect coverage as an employer for not less than two calendar years.
(b) Subsection (a) does not apply to an employing unit to which Section 205.001 or 205.002 applies.
(c) On written approval by the commission of an election under Subsection (a), the employing unit making the election becomes an employer to the same extent as all other employers beginning on the date stated in the approval.