H*3326(Rat #0189, Act #0170 of 2004)  General Bill, By Cato
 AN ACT TO AMEND SECTION 41-27-235, CODE OF LAWS OF SOUTH CAROLINA, 1976,
 RELATING TO EMPLOYMENT BY NATIVE AMERICAN TRIBES, SO AS TO DELETE CERTAIN
 REFERENCES TO TRIBAL UNITS. - ratified title

   01/16/03  House  Introduced and read first time HJ-231
   01/16/03  House  Referred to Committee on Judiciary HJ-231
   03/25/03  House  Recalled from Committee on Judiciary HJ-37
   03/25/03  House  Referred to Committee on Labor, Commerce and
                     Industry HJ-37
   04/30/03  House  Committee report: Favorable Labor, Commerce and
                     Industry HJ-3
   05/01/03  House  Read second time HJ-12
   05/01/03  House  Unanimous consent for third reading on next
                     legislative day HJ-14
   05/02/03  House  Read third time and sent to Senate HJ-1
   05/06/03  Senate Introduced and read first time SJ-6
   05/06/03  Senate Referred to Committee on Labor, Commerce and
                     Industry SJ-6
   05/29/03  Senate Committee report: Favorable Labor, Commerce and
                     Industry SJ-17
   06/03/03  Senate Read second time SJ-58
   01/13/04  Senate Read third time and enrolled SJ-48
   02/12/04         Ratified R 189
   02/18/04         Signed By Governor
   02/26/04         Copies available
   02/26/04         Effective date 02/14/04
   03/01/04         Act No. 170

(A170, R189, H3326)

AN ACT TO AMEND SECTION 41-27-235, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EMPLOYMENT BY NATIVE AMERICAN TRIBES, SO AS TO DELETE CERTAIN REFERENCES TO TRIBAL UNITS.

Be it enacted by the General Assembly of the State of South Carolina:

Employment by Native American tribes, benefits, contributions

SECTION    1.    Section 41-27-235 of the 1976 Code, as added by Act 306 of 2002, is amended to read:

"Section 41-27-235.    (A)    The term 'employment' means service performed in the employ of a Native American tribe, as defined in Section 3306(u) of the Federal Unemployment Tax Act (FUTA), if the service is excluded from 'employment' as defined in FUTA solely by reason of Section 3306(C)(7), FUTA, and is not otherwise excluded from 'employment' under this title.

(B)    Benefits based on service in employment defined in this section are payable in the same amount, on the same terms, and subject to the same conditions as benefits payable on the basis of other service subject under this title.

(C)(1)    Native American tribes or tribal units including subdivisions, subsidiaries, or business enterprises wholly owned by such tribes subject to this title shall pay contributions under the same terms and conditions as all other subject employers, unless they elect to pay into the state unemployment trust fund amounts equal to the amount of benefits attributable to service in the employ of the Native American tribe or tribal unit including all extended benefits paid for any reason.

(2)    Native American tribes or tribal units that elect to pay benefits attributable to service in their employ but fail to reimburse the required payments, including interest and penalty assessments, within ninety days of the receipt of a bill, cause the Native American tribe to lose the option to make payments in lieu of contributions for the following tax year unless payment in full is received before the contribution rates for the next year are computed. The commission shall notify the United States Internal Revenue Service and the United States Department of Labor of a tribe or tribal unit's failure to make required payments within ninety days of a final notice of delinquency.

(3)    A Native American tribe that loses the option to make payments in lieu of contributions shall have that option reinstated if, after a period of one year, all contributions have been paid on a timely basis and no contributions, payments in lieu of contributions, penalties, or interest remain outstanding."

Time effective

SECTION    2.    This act takes effect upon approval by the Governor.

Ratified the 12th day of February, 2004.

Approved the 18th day of February, 2004.