SB 349: "An Act exempting services of certain sports officials at amateur sporting events from coverage under the Alaska Employment Security Act; and providing for an effective date."
00SENATE BILL NO. 349 01 "An Act exempting services of certain sports officials at amateur sporting events 02 from coverage under the Alaska Employment Security Act; and providing for an 03 effective date." 04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 05 * Section 1. AS 23.20.526(a) is amended by adding a new paragraph to read: 06 (22) services performed in the employ of an organization that is exempt 07 from federal income tax under 26 U.S.C. 501(a) in an officiating capacity at amateur 08 sporting events for which the organization agrees to provide officiating services. 09 * Sec. 2. This Act applies to services performed after the later of the effective date of this 10 Act or December 31, 1998. 11 * Sec. 3. This Act does not take effect unless the Federal Unemployment Tax Act (26 12 U.S.C. 3300 - 3311) is amended on or before December 31, 1999, to exempt from the 13 definition of employment in that Act officiating services performed at amateur sporting events 14 as described in sec. 1 of this Act.
01 * Sec. 4. If this Act takes effect as described in sec. 3 of this Act, it takes effect on the 02 later of the following dates: 03 (1) immediately under AS 01.10.070(c); or 04 (2) the day on which the amendment to the Federal Unemployment Tax Act 05 described in sec. 3 of this Act takes effect.