HB 370: "An Act relating to employment security contributions for certain sports officials."
00 HOUSE BILL NO. 370 01 "An Act relating to employment security contributions for certain sports officials." 02 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 03 * Section 1. AS 23.20.526(a) is amended to read: 04 (a) In this chapter, unless the context otherwise requires, "employment" does 05 not include 06 (1) domestic service in a private home, except as provided in 07 AS 23.20.525(a)(13); 08 (2) newsboys' services in selling or distributing newspapers on the 09 street or from house to house; 10 (3) service not in the course of the employing unit's trade or business 11 performed in a calendar quarter by an individual, unless the cash remuneration paid 12 for the service is $50 or more and the service is performed by an individual who is 13 regularly employed by the employing unit to perform the service; an individual is here 14 considered to be regularly employed to perform service not in the course of an 15 employing unit's trade or business during a calendar quarter only if the individual
01 performs the service for some portion of the day on each of 24 days during the quarter 02 or during the preceding calendar quarter; 03 (4) service performed by an individual in the employ of the 04 individual's 05 (A) son, daughter, or spouse; 06 (B) parent or legal guardian if the individual was under the age 07 of 21 years and a full-time student during eight of the last 12 months and 08 intends to resume full-time student status within the next four months; and 09 (C) mother or father if the service is performed by a child under 10 the age of 18; 11 (5) service with respect to which unemployment insurance is payable 12 under an unemployment insurance program established by an Act of Congress; 13 (6) service performed in the employ of a foreign government including 14 service as a consular or other officer or employee or a nondiplomatic representative; 15 (7) service performed in the employ of an instrumentality wholly 16 owned by a foreign government if 17 (A) the service is of a character similar to that performed in 18 foreign countries by employees of the United States government or its 19 instrumentalities; and 20 (B) the department finds that the United States Secretary of 21 State has certified to the United States Secretary of the Treasury that the 22 foreign government, with respect to whose instrumentality exemption is 23 claimed, grants an equivalent exemption with respect to similar service 24 performed in the foreign country by employees of the United States 25 government and its instrumentalities; 26 (8) service performed by an insurance agent, insurance solicitor, real 27 estate broker, real estate salesperson, or securities salesperson to the extent the person 28 is compensated by commission, unless the service is required to be covered under the 29 Federal Unemployment Tax Act, as amended; 30 (9) notwithstanding AS 23.20.525(a)(9), service performed by an 31 officer or member of the crew of an American vessel on or in connection with the
01 vessel, if the operating office, from which the operations of the vessel operating on 02 navigable waters inside or inside and outside the United States are ordinarily and 03 regularly supervised, managed, directed, and controlled, is outside this state; 04 (10) service performed on or in connection with a vessel not an 05 American vessel by an individual if the individual performed service on and in 06 connection with the vessel when outside the United States; 07 (11) service performed in the employ of the United States government 08 or an instrumentality of the United States exempt under the Constitution of the United 09 States from the contributions imposed by this chapter, except that to the extent that the 10 Congress of the United States permits states to require an instrumentality of the United 11 States to make payments into an unemployment fund under a state employment 12 security law, all of the provisions of this chapter apply to the instrumentalities, and to 13 service performed for the instrumentalities in the same manner, to the same extent, and 14 on the same terms as to all other employers, employing units, individuals, and service; 15 however, if this state is not certified for any year by the United States Secretary of 16 Labor under 26 U.S.C. 3304(c) (Federal Unemployment Tax Act, Internal Revenue 17 Code), the payments required of the instrumentalities with respect to the year shall be 18 refunded by the department from the fund in the same manner and within the same 19 period as is provided in AS 23.20.225 with respect to contributions erroneously 20 collected; 21 (12) service performed in the employ of another state, or political 22 subdivision of another state, or an instrumentality of another state or political 23 subdivision that is wholly owned by another state or its political subdivision, or a 24 service performed in the employ of an instrumentality of another state or its political 25 subdivisions to the extent that the instrumentality is, with respect to the service, 26 exempt under the Constitution of the United States from the tax imposed by 26 U.S.C. 27 3301 (Federal Unemployment Tax Act, Internal Revenue Code); 28 (13) service performed in the employ of an international organization; 29 (14) service covered by an election approved by the agency charged 30 with the administration of any other state or federal employment security law, in 31 accordance with an arrangement under AS 23.20.090(a) during the effective period of
01 the election; 02 (15) service performed by an individual in agricultural labor, except as 03 provided in AS 23.20.525(a)(14); the term "agricultural labor" means remunerated 04 service 05 (A) on a farm, in the employ of any person in connection with 06 cultivating the soil, or in connection with raising or harvesting any agricultural 07 or horticultural commodity, including the raising, shearing, feeding, caring for, 08 training, and management of livestock, bees, poultry, and fur-bearing animals 09 and wildlife; 10 (B) in the employ of the owner or tenant or other operator of a 11 farm, in connection with the operation, management, conservation, 12 improvement, or maintenance of the farm and its tools and equipment, or in 13 salvaging timber or clearing land of brush and other debris left by a hurricane, 14 if the major part of the service is performed on a farm; 15 (C) in connection with the production or harvesting of any 16 commodity defined as an agricultural commodity in 12 U.S.C. 1141j (Sec. 17 15(g), Agricultural Marketing Act), as amended, or in connection with the 18 operation or maintenance of ditches, canals, reservoirs, or waterways, not 19 owned or operated for profit, used exclusively for supplying and storing water 20 for farming purposes; 21 (D) in the employ of the operator of a farm in handling, 22 planting, drying, packing, packaging, processing, freezing, grading, storing, or 23 delivering to storage or to market or to a carrier for transportation to market, in 24 its unmanufactured state, any agricultural or horticultural commodity; but only 25 if the operator produced more than one-half of the commodity with respect to 26 which the service is performed except as stated in (b) of this section; 27 (E) in the employ of a group of operators of farms, or a 28 cooperative organization of which the operators are members, in the 29 performance of service described in (D) of this paragraph, but only if the 30 operators produced more than one-half of the commodity with respect to which 31 the service is performed;
01 (F) on a farm operated for profit if the service is not in the 02 course of the employer's trade or business; 03 (16) service performed as a student nurse in the employ of a hospital or 04 a nurses' training school by an individual who is enrolled and is regularly attending 05 classes in a nurses' training school chartered or approved in accordance with the laws 06 of this state, and service performed as an intern in the employ of a hospital by an 07 individual who has completed a four-year course in a medical school chartered or 08 approved in accordance with the laws of this state, unless the service is required to be 09 covered under the Federal Unemployment Tax Act; 10 (17) service performed by an individual on a boat engaged in catching 11 fish or other forms of aquatic animal life under an arrangement with the owner or 12 operator of that boat under which 13 (A) that individual does not receive any cash remuneration 14 except as provided in (B) of this paragraph; 15 (B) that individual receives a share of the boat's, or the boats' in 16 the case of a fishing operation involving more than one boat, catch of fish or 17 other forms of aquatic animal life or a share of the proceeds from the sale of 18 that catch; and 19 (C) the amount of that individual's share depends on the 20 amount of the boat's, or the boats' in the case of a fishing operation involving 21 more than one boat, catch of fish or other forms of aquatic animal life; but only 22 if the operating crew of that boat, or each boat from which the individual 23 receives a share in the case of a fishing operation involving more than one 24 boat, is normally made up of fewer than 10 individuals; 25 (18) service performed as a prospective or impaneled juror in a court; 26 (19) service performed for a corporation by an employee of the 27 corporation if 28 (A) the corporation is incorporated under AS 10.06; 29 (B) the corporation is not a government corporation; and 30 (C) the employee is an executive officer of the corporation; 31 (20) service performed by an individual who drives a taxicab whose
01 compensation and written contractual arrangements are as described in 02 AS 23.10.055(a)(13); 03 (21) service of an individual who 04 (A) directly sells or solicits the sale of consumer products, for 05 resale or otherwise, personally to a prospective consumer in the home or 06 otherwise than in a permanent retail establishment; a sale or solicitation by 07 telephone, mail, other telecommunications method, or other nonpersonal 08 method does not satisfy the requirement of this subparagraph; 09 (B) is compensated solely by 10 (i) commissions on sales or other remuneration directly 11 related to sales or sales performance; or 12 (ii) a profit represented by the difference between the 13 wholesale cost of the product to the seller and the final sale price to the 14 consumer; and 15 (C) performs under a written contract with the person for whom 16 the service is performed that provides, notwithstanding AS 23.20.395(a), that 17 the individual is not an employee for purposes of this chapter or for federal or 18 state tax purposes; 19 (22) temporary services related to emergency oil spill training and 20 response activities by an individual described in (17) of this subsection; in this 21 paragraph, "temporary" means a period of less than seven continuous days; and 22 (23) service [VOLUNTEER WORK] performed by a person engaged 23 on a contract basis as a sports official at a sports event for which the competitors are 24 not paid a wage or salary; however, the exemption provided under this paragraph does 25 not apply to a claim for benefits under this chapter that is related to a sports event or 26 competition sponsored by an employer for whom the person making the claim 27 normally performs work, including work as a teacher, coach, or administrator, that is 28 not sports official work; in this paragraph, 29 [(A)] "sports official" is a participant in a sports event or 30 competition whose participation is neutral with respect to who wins or loses, 31 including an umpire, referee, judge, scorekeeper, timekeeper, or organizer [;
01 (B) "VOLUNTEER WORK" MEANS WORK FOR WHICH 02 COMPENSATION DOES NOT EXCEED $1,500 A YEAR AND IS PAID 03 ONLY TO DEFRAY OR REIMBURSE THE REASONABLE FOOD, 04 TRAVEL, AND INCIDENTAL EXPENSES THE PERSON INCURS IN 05 ORDER TO PERFORM THE WORK OR AS A RESULT OF PERFORMING 06 THE WORK].