A bill for an act exempting service performed for certain employers from eligibility for unemployment insurance, and including applicability provisions.(See HF 2607 .)

House

File

2319

-

Introduced

HOUSE

FILE

2319

BY

INGELS

A

BILL

FOR

An

Act

exempting

service

performed

for

certain

employers

from

1

eligibility

for

unemployment

insurance,

and

including

2

applicability

provisions.

3

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

4

TLSB

6165HH

(3)

91

je/js

H.F.

2319

Section

1.

NEW

SECTION

.

96.37

Service

exempt

for

certain

1

employers.

2

1.

Service

performed

for

an

employer

shall

not

be

considered

3

employment,

as

defined

in

section

96.1A,

if

all

of

the

4

following

conditions

are

met:

5

a.

The

employer

certifies

to

the

department

in

a

manner

6

prescribed

by

the

department

that

all

owners

of

the

employing

7

unit

are

members

of

the

old

order

Amish

church

or

another

8

recognized

Amish

congregation,

and

that

the

employing

unit

and

9

its

owners

hold

sincere

religious

objections

to

participation

10

in

governmental

insurance

or

social

insurance

programs,

11

including

unemployment

insurance.

12

b.

The

employer

does

not

permit

any

employee

to

claim

13

or

receive

benefits

under

this

chapter

for

any

period

of

14

employment

covered

by

this

section.

15

c.

The

employer

obtains

from

each

employee

employed

on

or

16

hired

on

or

after

the

effective

date

of

this

Act

a

written

17

acknowledgment

stating

the

employee

understands

that

service

18

performed

for

the

employer

for

wages

is

not

considered

19

employment

for

purposes

of

unemployment

insurance

and

that

the

20

employee

will

not

be

eligible

to

receive

benefits

under

this

21

chapter

based

on

such

employment.

22

d.

The

employer

annually

submits

an

election

to

the

23

department

as

required

by

subsection

2

and

the

election

remains

24

in

effect.

25

2.

a.

This

section

shall

only

apply

to

an

employer

as

of

26

the

date

the

employer

files

an

election

with

the

department

27

in

a

manner

prescribed

by

the

department

and

the

department

28

accepts

the

election.

29

b.

An

election

under

this

section

shall

remain

in

effect

30

until

revoked

by

the

employer

or

terminated

by

the

department

31

for

failure

to

comply

with

the

requirements

of

this

section.

32

c.

Upon

revocation

or

termination

of

the

election,

service

33

performed

for

the

employer

shall

be

considered

employment,

as

34

defined

in

section

96.1A,

on

and

after

the

effective

date

of

35

-1-

LSB

6165HH

(3)

91

je/js

1/

3

H.F.

2319

the

revocation

or

termination.

1

3.

This

section

shall

not

be

construed

to

exempt

an

employer

2

from

any

requirement

of

federal

unemployment

insurance

law

or

3

any

other

tax

or

employment

obligation

imposed

under

state

or

4

federal

law.

5

4.

The

department

may

adopt

rules

pursuant

to

chapter

17A

to

6

administer

this

section.

7

Sec.

2.

APPLICABILITY.

This

Act

applies

to

service

8

performed

for

an

employer

on

or

after

the

effective

date

of

9

this

Act.

10

EXPLANATION

11

The

inclusion

of

this

explanation

does

not

constitute

agreement

with

12

the

explanation’s

substance

by

the

members

of

the

general

assembly.

13

This

bill

provides

that

service

performed

for

employers

14

is

not

considered

employment

for

purposes

of

eligibility

for

15

unemployment

benefits

(benefits)

if

specified

conditions

are

16

met.

17

The

employer

must

certify

to

the

department

of

workforce

18

development

(department)

that

all

owners

of

the

employing

unit

19

are

members

of

the

old

order

Amish

church

or

another

recognized

20

Amish

congregation.

The

employer

must

further

certify

to

21

the

department

that

the

employing

unit

and

its

owners

hold

22

sincere

religious

objections

to

participation

in

governmental

23

insurance

or

social

insurance

programs,

including

unemployment

24

insurance.

The

employer

must

not

permit

any

employee

to

claim

25

or

receive

benefits

for

any

period

of

employment

covered

by

26

the

bill.

The

employer

must

obtain

from

each

employee

a

27

written

acknowledgment

stating

the

employee

understands

that

28

service

performed

for

the

employer

for

wages

is

not

considered

29

employment

for

purposes

of

unemployment

insurance

and

that

the

30

employee

will

not

be

eligible

to

receive

benefits

based

on

31

such

employment.

Finally,

the

employer

must

annually

submit

32

an

election

to

the

department

and

the

election

must

remain

in

33

effect.

34

The

bill

shall

not

be

construed

to

exempt

an

employer

from

35

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LSB

6165HH

(3)

91

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2/

3

H.F.

2319

any

requirement

of

federal

unemployment

insurance

law

or

any

1

other

tax

or

employment

obligation

imposed

under

state

or

2

federal

law.

3

The

bill

applies

to

service

performed

for

an

employer

on

or

4

after

the

effective

date

of

the

bill.

5

-3-

LSB

6165HH

(3)

91

je/js

3/

3