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.