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Indicates Matter Stricken
Indicates New Matter
COMMITTEE REPORT
April 30, 2003
H. 3326
S. Printed 4/30/03--H.
Read the first time January 16, 2003.
To whom was referred a Bill (H. 3326) 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, etc., respectfully
That they have duly and carefully considered the same and recommend that the same do pass:
HARRY F. CATO for Committee.
EXPLANATION OF IMPACT:
The bill changes the manner in which Native American tribal units participate in the unemployment insurance program in the event these tribes and/or units do not make required payments into the program. Enactment of the bill would have no impact on the General Fund of the State or on federal and/or other funds.
Approved By:
Don Addy
Office of State Budget
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:
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 or tribal unit 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 or tribal unit 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."
SECTION 2. This act takes effect upon approval by the Governor.
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