SF0151 - Unemployment compensation-amendments.

 

2001

State of Wyoming

01LSO-0606.E1 ENGROSSED

 

 

 

SENATE FILE NO.  SF0151

 

 

Unemployment compensation-amendments.

 

Sponsored by:  Senator(s) Massie and Representative(s) Ross

 

 

A BILL

 

for

 

 1  AN ACT relating to unemployment compensation; providing for
 2  coverage of services performed for Indian tribes as
 3  specified; and providing for an effective date.

 4 

 5  Be It Enacted by the Legislature of the State of Wyoming:

 6 

 7         Section 1.  W.S. 27-3-103(a) by creating a new
 8  paragraph (x), 27-3-105(a) by creating a new paragraph
 9  (iii), 27-3-501(a)(vi) and 27-3-509 by creating a new
10  subsection (f) are amended to read:

11 

12         27-3-103.  "Employer" defined; qualifications;
13  employment services in other states included.

14 

15         (a)  As used in this act, "employer" means any
16  employing unit:

17 

 

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 1              (x)  That is an Indian tribe, as defined by
 2  section 3306 of the federal Unemployment Tax Act, for which
 3  service in employment, as defined by this act, is
 4  performed.

 5 

 6         27-3-105.  "Employment" defined; employment for state,
 7  and other organizations; exceptions.

 8 

 9         (a)  Employment under this act includes service
10  performed for:

11 

12              (iii)  An Indian tribe, as defined by section
13  3306 of the federal Unemployment Tax Act, if the service is
14  excluded from employment, as defined by the federal
15  Unemployment Tax Act, only because of the application of
16  section 3306(c)(7) of that act and is not otherwise
17  excluded from employment as defined by this act.

18 

19         27-3-501.  Definitions.

20 

21         (a)  As used in this article:

22 

23              (vi)  "Organization" means a hospital,
24  institution of higher education, this state or any

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 1  political subdivision, an Indian tribe as defined under
 2  section 3306 of the federal Unemployment Tax Act and a
 3  group of organizations established pursuant to regulations
 4  of the commission for purposes of joint accounts, employing
 5  services qualifying as employment under W.S.
 6  27-3-105(a)(i);

 7 

 8         27-3-509.  Election of substitute payments by certain
 9  organizations authorized; filing and liability period;
10  billing; posting of security; exceptions.

11 

12         (f)  Any Indian tribe or tribal unit failing to make
13  required payments under this section, including assessments
14  of interest and penalties, within ninety (90) days after
15  receipt of a bill, shall not be eligible for making
16  payments under this section for the following tax year
17  unless full payment is received by the department before
18  the contribution rates for the next tax year are computed
19  under this act, subject to the following:

20 

21              (i)  Any Indian tribe losing the option to make
22  payments under this section because of late payments or
23  nonpayment under this subsection shall have the option
24  reinstated if after one (1) year, all contributions have

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 1  been paid on a timely basis and no contributions, payments
 2  instead of contributions for paid benefits, penalties or
 3  interest remain outstanding;

 4 

 5              (ii)  Failure of the tribe or any tribal unit to
 6  make payments required under this section including
 7  assessment of interest and penalties, after exhaustion of
 8  all collection efforts determined necessary by the
 9  department, shall exclude services performed for the tribe
10  from employment for purposes of W.S. 27-3-105(a)(iii);

11 

12              (iii)  Upon termination or reinstatement of any
13  tribe or tribal unit under this section, the department
14  shall notify the United States internal revenue service and
15  the United States department of labor;

16 

17              (iv)  Notice of payment and reporting delinquency
18  to any Indian tribe or tribal unit under this subsection
19  shall include information that failure to make full payment
20  within the prescribed time:

21 

22                   (A)  Imposes a tax liability upon the tribe
23  under the federal Unemployment Tax Act;

24 

 

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 1                   (B)  Eliminates eligibility of the tribe for
 2  election of payments under this section;

 3 

 4                   (C)  May result in exclusion of the tribe as
 5  an employer under this act as defined by W.S.
 6  27-3-103(a)(x) and the exclusion of services performed for
 7  the tribe from employment covered under this act pursuant
 8  to paragraph (ii) of this subsection.

 9 

10         Section 2.  This act is effective April 1, 2001.

11 

12                         (END)

 

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