SCS/SBs 220, 221 & 285 - This act requires that a person whose unemployment benefits are about to expire participate in reemployment services (interview training, etc.).

The act establishes and defines a "common paymaster arrangement" for determining liability, and the payment of, an employer's unemployment tax. A common paymaster is two or more related corporations where one is designated to pay employees of the related corporations.

The act also allows governmental entities and nonprofit organizations that are lessor employing units to be reimbursable employers and make payment in lieu of contributions to the Unemployment Trust Fund. A lessor employing unit is a business that provides individuals to any other employer under lease arrangements. Governmental entities and nonprofit organizations are currently reimbursable employers with regard to their regular employees.

Legislation enacted in 1994 exempted meals from the definition of wages for unemployment benefits, if provided by restaurants to the restaurant's employees. This act expands that exemption for all employers providing meals on-site.

Portions of this SCS also appear in HB 487 and HB 403. See also Truly Agreed To SCS/HCS/HBs 300 & 95.

This act has an emergency clause for certain sections.
DAVID VALENTINE