Legislature(2009 - 2010)
03/24/2010 02:20 PM House JUD
| Audio | Topic |
|---|---|
| Start | |
| SB194 | |
| SB265 | |
| Adjourn |
* first hearing in first committee of referral
+ teleconferenced
= bill was previously heard/scheduled
+ teleconferenced
= bill was previously heard/scheduled
SB 265 - 2010 REVISOR'S BILL
3:07:26 PM
CHAIR RAMRAS announced that the final order of business would be
CS FOR SENATE BILL NO. 265(JUD), "An Act making corrective
amendments to the Alaska Statutes as recommended by the revisor
of statutes; and providing for an effective date."
3:07:50 PM
KATHRYN KURTZ, Assistant Revisor, Legislative Legal Counsel,
Legislative Legal and Research Services, Legislative Affairs
Agency, explained that the purpose of SB 265 is to "correct
deficiencies, errors, and obsolete provisions." She pointed out
that this is done annually. She explained that SB 265 had 31
Sections and 10 of these dealt with short titles. She added
that the bill makes conforming changes, and in six cases it was
"curing anguished English." She clarified that the bill does
not make substantive changes to the law.
MS. KURTZ explained that the proposed amendment, labeled 26-
LS1220\P.1, Kurtz, 3/16/10 would return a reference to
"newsboys'", which had been changed the prior year in an attempt
to make it gender neutral, to its original wording. She
explained that the change had resulted in a tax consequence.
3:09:28 PM
REPRESENTATIVE GRUENBERG moved to adopt [Amendment 1], labeled
26-LS1220\P.1, Kurtz, 3/16/10, which read:
Page 9, following line 13:
Insert a new bill section to read:
"* Sec. 15. AS 23.20.526(a) is amended to read:
(a) In this chapter, unless the context
otherwise requires, "employment" does not include
(1) domestic service in a private home,
except as provided in AS 23.20.525(a)(13);
(2) newsboys' services [SERVICE PERFORMED
BY AN INDIVIDUAL UNDER 18 YEARS OF AGE] in selling or
distributing newspapers on the street or from house to
house;
(3) service not in the course of the
employing unit's trade or business performed in a
calendar quarter by an individual, unless the cash
remuneration paid for the service is $50 or more and
the service is performed by an individual who is
regularly employed by the employing unit to perform
the service; an individual is here considered to be
regularly employed to perform service not in the
course of an employing unit's trade or business during
a calendar quarter only if the individual performs the
service for some portion of the day on each of 24 days
during the quarter or during the preceding calendar
quarter;
(4) service performed by an individual in
the employ of the individual's
(A) son, daughter, or spouse;
(B) parent or legal guardian if the
individual was under the age of 21 years and a full-
time student during eight of the last 12 months and
intends to resume full-time student status within the
next four months; and
(C) mother or father if the service is
performed by a child under the age of 18;
(5) service with respect to which
unemployment insurance is payable under an
unemployment insurance program established by an Act
of Congress;
(6) service performed in the employ of a
foreign government including service as a consular or
other officer or employee or a nondiplomatic
representative;
(7) service performed in the employ of an
instrumentality wholly owned by a foreign government
if
(A) the service is of a character similar
to that performed in foreign countries by employees of
the United States government or its instrumentalities;
and
(B) the department finds that the United
States Secretary of State has certified to the United
States Secretary of the Treasury that the foreign
government, with respect to whose instrumentality
exemption is claimed, grants an equivalent exemption
with respect to similar service performed in the
foreign country by employees of the United States
government and its instrumentalities;
(8) service performed by an insurance
agent, insurance solicitor, real estate broker, real
estate salesperson, or securities salesperson to the
extent the person is compensated by commission, unless
the service is required to be covered under the
Federal Unemployment Tax Act, as amended;
(9) notwithstanding AS 23.20.525(a)(9),
service performed by an officer or member of the crew
of an American vessel on or in connection with the
vessel, if the operating office, from which the
operations of the vessel operating on navigable waters
inside or inside and outside the United States are
ordinarily and regularly supervised, managed,
directed, and controlled, is outside this state;
(10) service performed on or in connection
with a vessel not an American vessel by an individual
if the individual performed service on and in
connection with the vessel when outside the United
States;
(11) service performed in the employ of the
United States government or an instrumentality of the
United States exempt under the Constitution of the
United States from the contributions imposed by this
chapter, except that to the extent that the Congress
of the United States permits states to require an
instrumentality of the United States to make payments
into an unemployment fund under a state employment
security law, all of the provisions of this chapter
apply to the instrumentalities, and to service
performed for the instrumentalities in the same
manner, to the same extent, and on the same terms as
to all other employers, employing units, individuals,
and service; however, if this state is not certified
for any year by the United States Secretary of Labor
under 26 U.S.C. 3304(c) (Federal Unemployment Tax Act,
Internal Revenue Code), the payments required of the
instrumentalities with respect to the year shall be
refunded by the department from the fund in the same
manner and within the same period as is provided in
AS 23.20.225 with respect to contributions erroneously
collected;
(12) service performed in the employ of
another state, or political subdivision of another
state, or an instrumentality of another state or
political subdivision that is wholly owned by another
state or its political subdivision, or a service
performed in the employ of an instrumentality of
another state or its political subdivisions to the
extent that the instrumentality is, with respect to
the service, exempt under the Constitution of the
United States from the tax imposed by 26 U.S.C. 3301
(Federal Unemployment Tax Act, Internal Revenue Code);
(13) service performed in the employ of an
international organization;
(14) service covered by an election
approved by the agency charged with the administration
of any other state or federal employment security law,
in accordance with an arrangement under
AS 23.20.090(a) during the effective period of the
election;
(15) service performed by an individual in
agricultural labor, except as provided in
AS 23.20.525(a)(14); the term "agricultural labor"
means remunerated service
(A) on a farm, in the employ of any person
in connection with cultivating the soil, or in
connection with raising or harvesting any agricultural
or horticultural commodity, including the raising,
shearing, feeding, caring for, training, and
management of livestock, bees, poultry, and fur-
bearing animals and wildlife;
(B) in the employ of the owner or tenant or
other operator of a farm, in connection with the
operation, management, conservation, improvement, or
maintenance of the farm and its tools and equipment,
or in salvaging timber or clearing land of brush and
other debris left by a hurricane, if the major part of
the service is performed on a farm;
(C) in connection with the production or
harvesting of any commodity defined as an agricultural
commodity in 12 U.S.C. 1141j (Sec. 15(g), Agricultural
Marketing Act), as amended, or in connection with the
operation or maintenance of ditches, canals,
reservoirs, or waterways, not owned or operated for
profit, used exclusively for supplying and storing
water for farming purposes;
(D) in the employ of the operator of a farm
in handling, planting, drying, packing, packaging,
processing, freezing, grading, storing, or delivering
to storage or to market or to a carrier for
transportation to market, in its unmanufactured state,
any agricultural or horticultural commodity; but only
if the operator produced more than one-half of the
commodity with respect to which the service is
performed except as stated in (b) of this section;
(E) in the employ of a group of operators
of farms, or a cooperative organization of which the
operators are members, in the performance of service
described in (D) of this paragraph, but only if the
operators produced more than one-half of the commodity
with respect to which the service is performed;
(F) on a farm operated for profit if the
service is not in the course of the employer's trade
or business;
(16) service performed as a student nurse
in the employ of a hospital or a nurses' training
school by an individual who is enrolled and is
regularly attending classes in a nurses' training
school chartered or approved in accordance with the
laws of this state, and service performed as an intern
in the employ of a hospital by an individual who has
completed a four-year course in a medical school
chartered or approved in accordance with the laws of
this state, unless the service is required to be
covered under the Federal Unemployment Tax Act;
(17) service performed by an individual on
a boat engaged in catching fish or other forms of
aquatic animal life under an arrangement with the
owner or operator of that boat under which
(A) that individual does not receive any
cash remuneration except as provided in (B) of this
paragraph;
(B) that individual receives a share of the
boat's, or the boats' in the case of a fishing
operation involving more than one boat, catch of fish
or other forms of aquatic animal life or a share of
the proceeds from the sale of that catch; and
(C) the amount of that individual's share
depends on the amount of the boat's, or the boats' in
the case of a fishing operation involving more than
one boat, catch of fish or other forms of aquatic
animal life; but only if the operating crew of that
boat, or each boat from which the individual receives
a share in the case of a fishing operation involving
more than one boat, is normally made up of fewer than
10 individuals;
(18) service performed as a prospective or
impaneled juror in a court;
(19) service performed for a corporation by
an employee of the corporation if
(A) the corporation is incorporated under
AS 10.06;
(B) the corporation is not a government
corporation; and
(C) the employee is an executive officer of
the corporation;
(20) service performed by an individual who
drives a taxicab whose compensation and written
contractual arrangements are as described in
AS 23.10.055(a)(13);
(21) service of an individual who
(A) directly sells or solicits the sale of
consumer products, for resale or otherwise, personally
to a prospective consumer in the home or otherwise
than in a permanent retail establishment; a sale or
solicitation by telephone, mail, other
telecommunications method, or other nonpersonal method
does not satisfy the requirement of this subparagraph;
(B) is compensated solely by
(i) commissions on sales or other
remuneration directly related to sales or sales
performance; or
(ii) a profit represented by the difference
between the wholesale cost of the product to the
seller and the final sale price to the consumer; and
(C) performs under a written contract with
the person for whom the service is performed that
provides, notwithstanding AS 23.20.395(a), that the
individual is not an employee for purposes of this
chapter or for federal or state tax purposes;
(22) temporary services related to
emergency oil spill training and response activities
by an individual described in (17) of this subsection;
in this paragraph, "temporary" means a period of less
than seven continuous days."
Renumber the following bill sections accordingly.
Page 15, lines 1 - 2:
Delete "sec. 25"
Insert "sec. 26"
Page 15, line 16:
Insert a new bill section to read:
"* Sec. 30. The uncodified law of the State of
Alaska is amended by adding a new section to read:
RETROACTIVITY. Section 15 of this Act is
retroactive to June 21, 2009."
Renumber the following bill sections accordingly.
Page 15, line 19:
Delete "Section 21"
Insert "Section 22"
Page 15, line 22:
Delete "sec. 21"
Insert "sec. 22"
Page 15, line 24:
Delete "sec. 30"
Insert "sec. 32"
REPRESENTATIVE HOLMES objected for the purpose of discussion.
REPRESENTATIVE GRUENBERG asked if there was any other gender
neutral descriptor.
MS. KURTZ explained that the gender neutral language had been
taken from federal statute, and given the tax issue, she would
prefer to return to the original wording.
3:10:58 PM
CHAIR RAMRAS, after ascertaining that there was no more
testimony, closed public testimony.
REPRESENTATIVE HOLMES removed her objection.
There being no further objection, Amendment 1 was adopted.
3:11:31 PM
REPRESENTATIVE HERRON moved to report CSSB 265 (JUD), as
amended, out of committee with individual recommendations and
the accompanying fiscal notes. There being no objection, HCS
CSSB 265(JUD) was reported from the House Judiciary Standing
Committee.
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