Enrolled HB 377: Exempting certain volunteer work by amateur sports officials from certain requirements of the Alaska Employment Security Act.
00Enrolled HB 377 01 Exempting certain volunteer work by amateur sports officials from certain requirements of 02 the Alaska Employment Security Act. 03 _______________ 04 * Section 1. AS 23.20.526(a) is amended to read: 05 (a) In this chapter, unless the context otherwise requires, "employment" does 06 not include 07 (1) domestic service in a private home, except as provided in 08 AS 23.20.525(a)(13); 09 (2) service performed by an individual under 18 years of age in selling 10 or distributing newspapers on the street or from house to house; 11 (3) service not in the course of the employing unit's trade or business 12 performed in a calendar quarter by an individual, unless the cash remuneration paid 13 for the service is $50 or more and the service is performed by an individual who is 14 regularly employed by the employing unit to perform the service; an individual is here
01 considered to be regularly employed to perform service not in the course of an 02 employing unit's trade or business during a calendar quarter only if the individual 03 performs the service for some portion of the day on each of 24 days during the quarter 04 or during the preceding calendar quarter; 05 (4) service performed by an individual in the employ of the 06 individual's 07 (A) son, daughter, or spouse; 08 (B) parent or legal guardian if the individual was under the age 09 of 21 years and a full-time student during eight of the last 12 months and 10 intends to resume full-time student status within the next four months; and 11 (C) mother or father if the service is performed by a child under 12 the age of 18; 13 (5) service with respect to which unemployment insurance is payable 14 under an unemployment insurance program established by an Act of Congress; 15 (6) service performed in the employ of a foreign government including 16 service as a consular or other officer or employee or a nondiplomatic representative; 17 (7) service performed in the employ of an instrumentality wholly 18 owned by a foreign government if 19 (A) the service is of a character similar to that performed in 20 foreign countries by employees of the United States government or its 21 instrumentalities; and 22 (B) the department finds that the United States Secretary of 23 State has certified to the United States Secretary of the Treasury that the 24 foreign government, with respect to whose instrumentality exemption is 25 claimed, grants an equivalent exemption with respect to similar service 26 performed in the foreign country by employees of the United States 27 government and its instrumentalities; 28 (8) service performed by an insurance agent, insurance solicitor, real 29 estate broker, real estate salesperson, or securities salesperson to the extent the person 30 is compensated by commission, unless the service is required to be covered under the 31 Federal Unemployment Tax Act, as amended;
01 (9) notwithstanding AS 23.20.525(a)(9), service performed by an 02 officer or member of the crew of an American vessel on or in connection with the 03 vessel, if the operating office, from which the operations of the vessel operating on 04 navigable waters inside or inside and outside the United States are ordinarily and 05 regularly supervised, managed, directed, and controlled, is outside this state; 06 (10) service performed on or in connection with a vessel not an 07 American vessel by an individual if the individual performed service on and in 08 connection with the vessel when outside the United States; 09 (11) service performed in the employ of the United States government 10 or an instrumentality of the United States exempt under the Constitution of the United 11 States from the contributions imposed by this chapter, except that to the extent that the 12 Congress of the United States permits states to require an instrumentality of the United 13 States to make payments into an unemployment fund under a state employment 14 security law, all of the provisions of this chapter apply to the instrumentalities, and to 15 service performed for the instrumentalities in the same manner, to the same extent, and 16 on the same terms as to all other employers, employing units, individuals, and service; 17 however, if this state is not certified for any year by the United States Secretary of 18 Labor under 26 U.S.C. 3304(c) (Federal Unemployment Tax Act, Internal Revenue 19 Code), the payments required of the instrumentalities with respect to the year shall be 20 refunded by the department from the fund in the same manner and within the same 21 period as is provided in AS 23.20.225 with respect to contributions erroneously 22 collected; 23 (12) service performed in the employ of another state, or political 24 subdivision of another state, or an instrumentality of another state or political 25 subdivision that is wholly owned by another state or its political subdivision, or a 26 service performed in the employ of an instrumentality of another state or its political 27 subdivisions to the extent that the instrumentality is, with respect to the service, 28 exempt under the Constitution of the United States from the tax imposed by 26 U.S.C. 29 3301 (Federal Unemployment Tax Act, Internal Revenue Code); 30 (13) service performed in the employ of an international organization; 31 (14) service covered by an election approved by the agency charged
01 with the administration of any other state or federal employment security law, in 02 accordance with an arrangement under AS 23.20.090(a) during the effective period of 03 the election; 04 (15) service performed by an individual in agricultural labor, except as 05 provided in AS 23.20.525(a)(14); the term "agricultural labor" means remunerated 06 service 07 (A) on a farm, in the employ of any person in connection with 08 cultivating the soil, or in connection with raising or harvesting any agricultural 09 or horticultural commodity, including the raising, shearing, feeding, caring for, 10 training, and management of livestock, bees, poultry, and fur-bearing animals 11 and wildlife; 12 (B) in the employ of the owner or tenant or other operator of a 13 farm, in connection with the operation, management, conservation, 14 improvement, or maintenance of the farm and its tools and equipment, or in 15 salvaging timber or clearing land of brush and other debris left by a hurricane, 16 if the major part of the service is performed on a farm; 17 (C) in connection with the production or harvesting of any 18 commodity defined as an agricultural commodity in 12 U.S.C. 1141j (Sec. 19 15(g), Agricultural Marketing Act), as amended, or in connection with the 20 operation or maintenance of ditches, canals, reservoirs, or waterways, not 21 owned or operated for profit, used exclusively for supplying and storing water 22 for farming purposes; 23 (D) in the employ of the operator of a farm in handling, 24 planting, drying, packing, packaging, processing, freezing, grading, storing, or 25 delivering to storage or to market or to a carrier for transportation to market, in 26 its unmanufactured state, any agricultural or horticultural commodity; but only 27 if the operator produced more than one-half of the commodity with respect to 28 which the service is performed except as stated in (b) of this section; 29 (E) in the employ of a group of operators of farms, or a 30 cooperative organization of which the operators are members, in the 31 performance of service described in (D) of this paragraph, but only if the
01 operators produced more than one-half of the commodity with respect to which 02 the service is performed; 03 (F) on a farm operated for profit if the service is not in the 04 course of the employer's trade or business; 05 (16) service performed as a student nurse in the employ of a hospital or 06 a nurses' training school by an individual who is enrolled and is regularly attending 07 classes in a nurses' training school chartered or approved in accordance with the laws 08 of this state, and service performed as an intern in the employ of a hospital by an 09 individual who has completed a four-year course in a medical school chartered or 10 approved in accordance with the laws of this state, unless the service is required to be 11 covered under the Federal Unemployment Tax Act; 12 (17) service performed by an individual on a boat engaged in catching 13 fish or other forms of aquatic animal life under an arrangement with the owner or 14 operator of that boat under which 15 (A) that individual does not receive any cash remuneration 16 except as provided in (B) of this paragraph; 17 (B) that individual receives a share of the boat's, or the boats' in 18 the case of a fishing operation involving more than one boat, catch of fish or 19 other forms of aquatic animal life or a share of the proceeds from the sale of 20 that catch; and 21 (C) the amount of that individual's share depends on the 22 amount of the boat's, or the boats' in the case of a fishing operation involving 23 more than one boat, catch of fish or other forms of aquatic animal life; but only 24 if the operating crew of that boat, or each boat from which the individual 25 receives a share in the case of a fishing operation involving more than one 26 boat, is normally made up of fewer than 10 individuals; 27 (18) service performed as a prospective or impaneled juror in a court; 28 (19) service performed for a corporation by an employee of the 29 corporation if 30 (A) the corporation is incorporated under AS 10.06; 31 (B) the corporation is not a government corporation; and
01 (C) the employee is an executive officer of the corporation; 02 (20) service performed by an individual who drives a taxicab whose 03 compensation and written contractual arrangements are as described in 04 AS 23.10.055(a)(13); 05 (21) service of an individual who 06 (A) directly sells or solicits the sale of consumer products, for 07 resale or otherwise, personally to a prospective consumer in the home or 08 otherwise than in a permanent retail establishment; a sale or solicitation by 09 telephone, mail, other telecommunications method, or other nonpersonal 10 method does not satisfy the requirement of this subparagraph; 11 (B) is compensated solely by 12 (i) commissions on sales or other remuneration directly 13 related to sales or sales performance; or 14 (ii) a profit represented by the difference between the 15 wholesale cost of the product to the seller and the final sale price to the 16 consumer; and 17 (C) performs under a written contract with the person for whom 18 the service is performed that provides, notwithstanding AS 23.20.395(a), that 19 the individual is not an employee for purposes of this chapter or for federal or 20 state tax purposes; 21 (22) temporary services related to emergency oil spill training and 22 response activities by an individual described in (17) of this subsection; in this 23 paragraph, "temporary" means a period of less than seven continuous days; and 24 (23) volunteer work performed by a person engaged on a contract 25 basis as a sports official at a sports event for which the competitors are not paid a 26 wage or salary; however, the exemption provided under this paragraph does not 27 apply to a claim for benefits under this chapter that is related to a sports event or 28 competition sponsored by an employer for whom the person making the claim 29 normally performs work, including work as a teacher, coach, or administrator, 30 that is not sports official work; in this paragraph, 31 (A) "sports official" is a participant in a sports event or
01 competition whose participation is neutral with respect to who wins or 02 loses, including an umpire, referee, judge, scorekeeper, timekeeper, or 03 organizer; 04 (B) "volunteer work" means work for which compensation 05 does not exceed $1,500 a year and is paid only to defray or reimburse the 06 reasonable food, travel, and incidental expenses the person incurs in order 07 to perform the work or as a result of performing the work.