SF0151 - Unemployment compensation-amendments.
2001 |
State of Wyoming |
01LSO-0606 |
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
Page 1
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
Page 2
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
Page 3
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 with
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 immediately upon
11 completion of all acts necessary for a bill
to become law
12 as provided by Article 4, Section 8 of the
Wyoming
13 Constitution.
14
15 (END)
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