CSSB 349(L&C): "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."
00CS FOR SENATE BILL NO. 349(L&C) 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 the state, including the 07 University of Alaska, a political subdivision of the state, or an organization that is 08 exempt from federal income tax under 26 U.S.C. 501(a) in an officiating capacity at 09 amateur sporting events for which the state, political subdivision, or organization 10 agrees to provide officiating services. 11 * Sec. 2. This Act applies to services performed after the later of the effective date of this 12 Act or December 31, 1998. 13 * Sec. 3. This Act does not take effect unless the Federal Unemployment Tax Act (26 14 U.S.C. 3300 - 3311) is amended on or before December 31, 1999, to exempt from the
01 definition of employment in that Act officiating services performed at amateur sporting events 02 as described in sec. 1 of this Act. 03 * Sec. 4. If this Act takes effect as described in sec. 3 of this Act, it takes effect on the 04 later of the following dates: 05 (1) immediately under AS 01.10.070(c); or 06 (2) the day on which the amendment to the Federal Unemployment Tax Act 07 described in sec. 3 of this Act takes effect.