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HOUSE BILL NO. 370
IN THE LEGISLATURE OF THE STATE OF ALASKA
THIRTY-FOURTH LEGISLATURE - SECOND SESSION
BY REPRESENTATIVES ALLARD, McCabe
Introduced: 2/23/26
Referred: Labor and Commerce, Finance
A BILL
FOR AN ACT ENTITLED
"An Act relating to employment security contributions for certain sports officials." 1
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 2
* Section 1. AS 23.20.526(a) is amended to read: 3
(a) In this chapter, unless the context otherwise requires, "employment" does 4
not include 5
(1) domestic service in a private home, except as provided in 6
AS 23.20.525(a)(13); 7
(2) newsboys' services in selling or distributing newspapers on the 8
street or from house to house; 9
(3) service not in the course of the employing unit's trade or business 10
performed in a calendar quarter by an individual, unless the cash remuneration paid 11
for the service is $50 or more and the service is performed by an individual who is 12
regularly employed by the employing unit to perform the service; an individual is here 13
considered to be regularly employed to perform service not in the course of an 14
employing unit's trade or business during a calendar quarter only if the individual 15
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performs the service for some portion of the day on each of 24 days during the quarter 1
or during the preceding calendar quarter; 2
(4) service performed by an individual in the employ of the 3
individual's 4
(A) son, daughter, or spouse; 5
(B) parent or legal guardian if the individual was under the age 6
of 21 years and a full-time student during eight of the last 12 months and 7
intends to resume full-time student status within the next four months; and 8
(C) mother or father if the service is performed by a child under 9
the age of 18; 10
(5) service with respect to which unemployment insurance is payable 11
under an unemployment insurance program established by an Act of Congress; 12
(6) service performed in the employ of a foreign government including 13
service as a consular or other officer or employee or a nondiplomatic representative; 14
(7) service performed in the employ of an instrumentality wholly 15
owned by a foreign government if 16
(A) the service is of a character similar to that performed in 17
foreign countries by employees of the United States government or its 18
instrumentalities; and 19
(B) the department finds that the United States Secretary of 20
State has certified to the United States Secretary of the Treasury that the 21
foreign government, with respect to whose instrumentality exemption is 22
claimed, grants an equivalent exemption with respect to similar service 23
performed in the foreign country by employees of the United States 24
government and its instrumentalities; 25
(8) service performed by an insurance agent, insurance solicitor, real 26
estate broker, real estate salesperson, or securities salesperson to the extent the person 27
is compensated by commission, unless the service is required to be covered under the 28
Federal Unemployment Tax Act, as amended; 29
(9) notwithstanding AS 23.20.525(a)(9), service performed by an 30
officer or member of the crew of an American vessel on or in connection with the 31
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vessel, if the operating office, from which the operations of the vessel operating on 1
navigable waters inside or inside and outside the United States are ordinarily and 2
regularly supervised, managed, directed, and controlled, is outside this state; 3
(10) service performed on or in connection with a vessel not an 4
American vessel by an individual if the individual performed service on and in 5
connection with the vessel when outside the United States; 6
(11) service performed in the employ of the United States government 7
or an instrumentality of the United States exempt under the Constitution of the United 8
States from the contributions imposed by this chapter, except that to the extent that the 9
Congress of the United States permits states to require an instrumentality of the United 10
States to make payments into an unemployment fund under a state employment 11
security law, all of the provisions of this chapter apply to the instrumentalities, and to 12
service performed for the instrumentalities in the same manner, to the same extent, and 13
on the same terms as to all other employers, employing units, individuals, and service; 14
however, if this state is not certified for any year by the United States Secretary of 15
Labor under 26 U.S.C. 3304(c) (Federal Unemployment Tax Act, Internal Revenue 16
Code), the payments required of the instrumentalities with respect to the year shall be 17
refunded by the department from the fund in the same manner and within the same 18
period as is provided in AS 23.20.225 with respect to contributions erroneously 19
collected; 20
(12) service performed in the employ of another state, or political 21
subdivision of another state, or an instrumentality of another state or political 22
subdivision that is wholly owned by another state or its political subdivision, or a 23
service performed in the employ of an instrumentality of another state or its political 24
subdivisions to the extent that the instrumentality is, with respect to the service, 25
exempt under the Constitution of the United States from the tax imposed by 26 U.S.C. 26
3301 (Federal Unemployment Tax Act, Internal Revenue Code); 27
(13) service performed in the employ of an international organization; 28
(14) service covered by an election approved by the agency charged 29
with the administration of any other state or federal employment security law, in 30
accordance with an arrangement under AS 23.20.090(a) during the effective period of 31
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the election; 1
(15) service performed by an individual in agricultural labor, except as 2
provided in AS 23.20.525(a)(14); the term "agricultural labor" means remunerated 3
service 4
(A) on a farm, in the employ of any person in connection with 5
cultivating the soil, or in connection with raising or harvesting any agricultural 6
or horticultural commodity, including the raising, shearing, feeding, caring for, 7
training, and management of livestock, bees, poultry, and fur-bearing animals 8
and wildlife; 9
(B) in the employ of the owner or tenant or other operator of a 10
farm, in connection with the operation, management, conservation, 11
improvement, or maintenance of the farm and its tools and equipment, or in 12
salvaging timber or clearing land of brush and other debris left by a hurricane, 13
if the major part of the service is performed on a farm; 14
(C) in connection with the production or harvesting of any 15
commodity defined as an agricultural commodity in 12 U.S.C. 1141j (Sec. 16
15(g), Agricultural Marketing Act), as amended, or in connection with the 17
operation or maintenance of ditches, canals, reservoirs, or waterways, not 18
owned or operated for profit, used exclusively for supplying and storing water 19
for farming purposes; 20
(D) in the employ of the operator of a farm in handling, 21
planting, drying, packing, packaging, processing, freezing, grading, storing, or 22
delivering to storage or to market or to a carrier for transportation to market, in 23
its unmanufactured state, any agricultural or horticultural commodity; but only 24
if the operator produced more than one-half of the commodity with respect to 25
which the service is performed except as stated in (b) of this section; 26
(E) in the employ of a group of operators of farms, or a 27
cooperative organization of which the operators are members, in the 28
performance of service described in (D) of this paragraph, but only if the 29
operators produced more than one-half of the commodity with respect to which 30
the service is performed; 31
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(F) on a farm operated for profit if the service is not in the 1
course of the employer's trade or business; 2
(16) service performed as a student nurse in the employ of a hospital or 3
a nurses' training school by an individual who is enrolled and is regularly attending 4
classes in a nurses' training school chartered or approved in accordance with the laws 5
of this state, and service performed as an intern in the employ of a hospital by an 6
individual who has completed a four-year course in a medical school chartered or 7
approved in accordance with the laws of this state, unless the service is required to be 8
covered under the Federal Unemployment Tax Act; 9
(17) service performed by an individual on a boat engaged in catching 10
fish or other forms of aquatic animal life under an arrangement with the owner or 11
operator of that boat under which 12
(A) that individual does not receive any cash remuneration 13
except as provided in (B) of this paragraph; 14
(B) that individual receives a share of the boat's, or the boats' in 15
the case of a fishing operation involving more than one boat, catch of fish or 16
other forms of aquatic animal life or a share of the proceeds from the sale of 17
that catch; and 18
(C) the amount of that individual's share depends on the 19
amount of the boat's, or the boats' in the case of a fishing operation involving 20
more than one boat, catch of fish or other forms of aquatic animal life; but only 21
if the operating crew of that boat, or each boat from which the individual 22
receives a share in the case of a fishing operation involving more than one 23
boat, is normally made up of fewer than 10 individuals; 24
(18) service performed as a prospective or impaneled juror in a court; 25
(19) service performed for a corporation by an employee of the 26
corporation if 27
(A) the corporation is incorporated under AS 10.06; 28
(B) the corporation is not a government corporation; and 29
(C) the employee is an executive officer of the corporation; 30
(20) service performed by an individual who drives a taxicab whose 31
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compensation and written contractual arrangements are as described in 1
AS 23.10.055(a)(13); 2
(21) service of an individual who 3
(A) directly sells or solicits the sale of consumer products, for 4
resale or otherwise, personally to a prospective consumer in the home or 5
otherwise than in a permanent retail establishment; a sale or solicitation by 6
telephone, mail, other telecommunications method, or other nonpersonal 7
method does not satisfy the requirement of this subparagraph; 8
(B) is compensated solely by 9
(i) commissions on sales or other remuneration directly 10
related to sales or sales performance; or 11
(ii) a profit represented by the difference between the 12
wholesale cost of the product to the seller and the final sale price to the 13
consumer; and 14
(C) performs under a written contract with the person for whom 15
the service is performed that provides, notwithstanding AS 23.20.395(a), that 16
the individual is not an employee for purposes of this chapter or for federal or 17
state tax purposes; 18
(22) temporary services related to emergency oil spill training and 19
response activities by an individual described in (17) of this subsection; in this 20
paragraph, "temporary" means a period of less than seven continuous days; and 21
(23) service [VOLUNTEER WORK] performed by a person engaged 22
on a contract basis as a sports official at a sports event for which the competitors are 23
not paid a wage or salary; however, the exemption provided under this paragraph does 24
not apply to a claim for benefits under this chapter that is related to a sports event or 25
competition sponsored by an employer for whom the person making the claim 26
normally performs work, including work as a teacher, coach, or administrator, that is 27
not sports official work; in this paragraph, 28
[(A)] "sports official" is a participant in a sports event or 29
competition whose participation is neutral with respect to who wins or loses, 30
including an umpire, referee, judge, scorekeeper, timekeeper, or organizer [; 31
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(B) "VOLUNTEER WORK" MEANS WORK FOR WHICH 1
COMPENSATION DOES NOT EXCEED $1,500 A YEAR AND IS PAID 2
ONLY TO DEFRAY OR REIMBURSE THE REASONABLE FOOD, 3
TRAVEL, AND INCIDENTAL EXPENSES THE PERSON INCURS IN 4
ORDER TO PERFORM THE WORK OR AS A RESULT OF PERFORMING 5
THE WORK]. 6