Senate Bill sb1448c2

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    Florida Senate - 2003                    CS for CS for SB 1448

    By the Committees on Governmental Oversight and Productivity;
    and Commerce, Economic Opportunities, and Consumer Services




    302-2155-03

  1                      A bill to be entitled

  2         An act relating to unemployment compensation;

  3         amending ss. 45.031, 69.041, F.S., relating to

  4         judicial sales and disbursement of funds;

  5         providing for disbursements in conformance with

  6         changes made by the act; amending s. 120.80,

  7         F.S.; specifying that a judge adjudicating a

  8         claim under the unemployment compensation law

  9         is not an agency for purposes of chapter 120,

10         F.S.; providing for the conduct of hearings;

11         conforming provisions to the transfer of

12         certain duties of the Department of Labor and

13         Employment Security to the Agency for Workforce

14         Innovation; exempting certain appeal

15         proceedings from the uniform rules of

16         procedure; amending s. 213.053, F.S.;

17         clarifying duties of the Department of Revenue

18         with respect to tax collection performed under

19         a contract with the Agency for Workforce

20         Innovation; amending s. 216.292, F.S.;

21         clarifying procedures for transferring

22         delinquent reimbursements due to the

23         Unemployment Compensation Trust Fund; amending

24         s. 220.191, F.S.; revising definitions for

25         purposes of the capital investment tax credit;

26         amending s. 222.15, F.S., relating to payments

27         upon the death of an employee; conforming

28         provisions; amending ss. 288.106, 288.107,

29         288.108, F.S.; revising definitions governing

30         the tax-refund program for qualified target

31         industry businesses, brownfield redevelopment

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 1         bonus refunds, and high-impact businesses;

 2         conforming provisions; amending s. 440.15,

 3         F.S., relating to compensation for disability;

 4         conforming provisions; amending s. 440.381,

 5         F.S.; conforming provisions governing an

 6         employer's quarterly earning reports; amending

 7         ss. 443.011, 443.012, F.S., relating to the

 8         Unemployment Compensation Law and the

 9         Unemployment Appeals Commission; clarifying

10         provisions; amending s. 443.031, F.S.; revising

11         provisions governing construction of the

12         Unemployment Compensation Law; amending ss.

13         443.0315, 443.036, 443.041, F.S., relating to

14         subsequent proceedings, definitions, and

15         certain waivers; clarifying and conforming

16         provisions; providing a penalty; specifying

17         that the term "employing unit" applies to a

18         limited liability company; amending s. 443.051,

19         F.S.; specifying additional duties of the

20         Department of Revenue with respect to

21         individuals who are obligated to pay child

22         support; amending s. 443.061, F.S.; providing

23         that the Unemployment Compensation Law does not

24         create vested rights; amending s. 443.071,

25         F.S.; revising penalties; amending s. 443.091,

26         F.S., relating to benefit eligibility;

27         conforming provisions to the transfer of duties

28         to the Agency for Workforce Innovation;

29         deleting obsolete provisions; requiring an

30         individual to submit a valid social security

31         number to be eligible for unemployment

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 1         benefits; providing for verification of social

 2         security numbers; conforming provisions;

 3         amending s. 443.101, F.S.; clarifying and

 4         conforming provisions under which an individual

 5         may be disqualified for benefits; amending s.

 6         443.111, F.S., relating to the payment of

 7         benefits; conforming provisions to changes made

 8         by the act and the transfer of duties to the

 9         Agency for Workforce Innovation; requiring

10         claimants to continue reporting to certify for

11         benefits regardless of any appeal; creating ss.

12         443.1115, 443.1116, F.S., relating to extended

13         benefits and short-time compensation; providing

14         definitions; providing for eligibility;

15         providing payment amounts; providing for

16         recovery of overpayments; amending s. 443.121,

17         F.S., relating to employing units; conforming

18         provisions in accordance with the tax

19         collection services performed by the Department

20         of Revenue; creating s. 443.1215, F.S.;

21         specifying employing units that are subject to

22         the Unemployment Compensation Law; creating s.

23         443.1216, F.S.; specifying types of services

24         that constitute employment for purposes of the

25         Unemployment Compensation Law; creating s.

26         443.1217, F.S.; specifying wages and payments

27         that are subject to the Unemployment

28         Compensation Law; amending s. 443.131, F.S.;

29         providing for payment of contributions;

30         providing contribution rates; providing benefit

31         ratios; creating s. 443.1312, F.S.; providing

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 1         for benefits paid to employees of nonprofit

 2         organizations; creating s. 443.1313, F.S.;

 3         providing for benefits paid to employees of

 4         public employers; amending s. 443.1315, F.S.,

 5         relating to Indian tribes; conforming

 6         provisions to changes made by the act; amending

 7         s. 443.1316, F.S.; revising requirements

 8         governing the duties of the Department of

 9         Revenue under its contract with the Agency for

10         Workforce Innovation to provide tax collection

11         services; creating s. 443.1317, F.S.;

12         authorizing the Agency for Workforce Innovation

13         and the state agency providing unemployment tax

14         collection services to adopt rules to

15         administer ch. 443, F.S.; amending s. 443.141,

16         F.S., relating to the collection of

17         contributions; conforming provisions; providing

18         duties of the tax collection service provider;

19         providing rulemaking authority; authorizing

20         civil actions to enforce the collection of

21         contributions, penalties, and interest;

22         prohibiting the payment of interest on refunds

23         or adjustments; amending s. 443.151, F.S.,

24         relating to procedures concerning claims;

25         conforming provisions to the transfer of duties

26         to the Agency for Workforce Innovation;

27         deleting certain qualification requirements for

28         appeals referees; amending s. 443.163, F.S.,

29         relating to reporting and remitting taxes;

30         conforming provisions; revising requirements of

31         electronic reporting and remitting for certain

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 1         persons who prepare and report; revising

 2         penalties for persons who fail to report by

 3         electronic means; amending s. 443.171, F.S.;

 4         specifying duties of the Agency for Workforce

 5         Innovation with respect to administering ch.

 6         443, F.S.; requiring the publication of acts

 7         and rules; deleting provisions creating the

 8         Unemployment Compensation Advisory Council;

 9         providing for employment stabilization to be

10         under the direction of Workforce Florida, Inc.;

11         conforming provisions governing records,

12         reports, and subpoenas and governing the

13         administration of ch. 443, F.S.; amending ss.

14         443.1715, 443.1716, F.S., relating to the

15         confidentiality of information and electronic

16         access to employer information; conforming

17         provisions; deleting obsolete provisions;

18         amending s. 443.181, F.S.; conforming

19         provisions governing the public employment

20         service in accordance with the duties

21         transferred to the Agency for Workforce

22         Innovation; amending ss. 443.191, 443.211,

23         F.S., relating to the Unemployment Compensation

24         Trust Fund and the Employment Security

25         Administration Trust Fund; conforming

26         provisions; specifying that the Unemployment

27         Compensation Trust Fund is the sole source for

28         paying unemployment compensation benefits;

29         limiting the state's liability; deleting

30         obsolete provisions; amending s. 443.221, F.S.;

31         revising provisions governing reciprocal

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 1         arrangements with other states and the Federal

 2         Government; conforming provisions; amending s.

 3         445.009, F.S., relating to the one-stop

 4         delivery system operated under the Workforce

 5         Innovation Act; conforming provisions to the

 6         transfer of duties from the Department of Labor

 7         and Employment Security to the Agency for

 8         Workforce Innovation; amending ss. 468.529,

 9         896.101, F.S.; conforming provisions governing

10         employee leasing companies and the Florida

11         Money Laundering Act; repealing s. 6 of ch.

12         94-347, Laws of Florida, relating to payment of

13         benefits; repealing ss. 443.021, 443.161,

14         443.201, 443.231, 443.232, F.S., relating to

15         public policy, administrative provisions, the

16         Florida Training Investment Program, and

17         rulemaking; providing for retroactive

18         application of provisions relating to

19         electronic reporting and remitting of taxes;

20         providing effective dates.

21  

22  Be It Enacted by the Legislature of the State of Florida:

23  

24         Section 1.  Subsection (7) of section 45.031, Florida

25  Statutes, is amended to read:

26         45.031  Judicial sales procedure.--In any sale of real

27  or personal property under an order or judgment, the following

28  procedure may be followed as an alternative to any other sale

29  procedure if so ordered by the court:

30         (7)  DISBURSEMENTS OF PROCEEDS.--On filing a

31  certificate of title, the clerk shall disburse the proceeds of

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 1  the sale in accordance with the order or final judgment and

 2  shall file a report of such disbursements and serve a copy of

 3  it on each party not in default, and on the Department of

 4  Revenue if the department was named as a defendant in the

 5  action or if the Agency for Workforce Innovation or the former

 6  Department of Labor and Employment Security was named as a

 7  defendant while the Department of Revenue was providing

 8  performing unemployment compensation tax collection services

 9  under pursuant to a contract with the Agency for Workforce

10  Innovation through an interagency agreement pursuant to s.

11  443.1316, in substantially the following form:

12  

13  (Caption of Action)

14  

15                   CERTIFICATE OF DISBURSEMENTS

16  

17         The undersigned clerk of the court certifies that he or

18  she disbursed the proceeds received from the sale of the

19  property as provided in the order or final judgment to the

20  persons and in the amounts as follows:

21  Name                                                    Amount

22  

23                              Total

24  

25  WITNESS my hand and the seal of the court on ....,

26  ...(year)....

27                                                   ...(Clerk)...

28                                         By ...(Deputy Clerk)...

29  

30  If no objections to the report are served within 10 days after

31  it is filed, the disbursements by the clerk shall stand

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 1  approved as reported. If timely objections to the report are

 2  served, they shall be heard by the court. Service of

 3  objections to the report does not affect or cloud the title of

 4  the purchaser of the property in any manner.

 5         Section 2.  Paragraph (a) of subsection (4) of section

 6  69.041, Florida Statutes, is amended to read:

 7         69.041  State named party; lien foreclosure, suit to

 8  quiet title.--

 9         (4)(a)  The Department of Revenue has the right to

10  participate in the disbursement of funds remaining in the

11  registry of the court after distribution pursuant to s.

12  45.031(7). The department shall participate in accordance with

13  applicable procedures in any mortgage foreclosure action in

14  which the department has a duly filed tax warrant, or

15  interests under a lien arising from a judgment, order, or

16  decree for support, as defined in s. 409.2554, or interest in

17  an unemployment compensation tax lien under pursuant to a

18  contract with the Agency for Workforce Innovation through an

19  interagency agreement pursuant to s. 443.1316, against the

20  subject property and with the same priority, regardless of

21  whether a default against the department, the Agency for

22  Workforce Innovation, or the former Department of Labor and

23  Employment Security has been entered for failure to file an

24  answer or other responsive pleading.

25         Section 3.  Subsections (1) and (10) of section 120.80,

26  Florida Statutes, are amended to read:

27         120.80  Exceptions and special requirements;

28  agencies.--

29         (1)  DIVISION OF ADMINISTRATIVE HEARINGS.--

30         (a)  Division as a party.--Notwithstanding s.

31  120.57(1)(a), a hearing in which the division is a party may

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 1  shall not be conducted by an administrative law judge assigned

 2  by the division.  An attorney assigned by the Administration

 3  Commission shall be the hearing officer.

 4         (b)  Workers' compensation.--Notwithstanding s.

 5  120.52(1), a judge of compensation claims, in adjudicating

 6  matters under chapter 440, is not an agency or part of an

 7  agency for purposes of this chapter.

 8         (10)  AGENCY FOR WORKFORCE INNOVATION DEPARTMENT OF

 9  LABOR AND EMPLOYMENT SECURITY.--

10         (a)  Unemployment compensation.--

11         1.  Notwithstanding s. 120.54, the rulemaking

12  provisions of this chapter do not apply to unemployment

13  compensation appeals referees.

14         (b)  Notwithstanding s. 120.54(5), the uniform rules of

15  procedure do not apply to appeal proceedings conducted under

16  chapter 443 by the Unemployment Appeals Commission or

17  unemployment appeals referees.

18         (c)2.  Notwithstanding s. 120.57(1)(a), hearings under

19  chapter 443 may not be conducted by an administrative law

20  judge assigned by the division, but instead shall may be

21  conducted by the Unemployment Appeals Commission in

22  unemployment compensation appeals, unemployment compensation

23  appeals referees, and the Agency for Workforce Innovation or

24  its special deputies under pursuant to s. 443.141.

25         (b)  Workers' compensation.--Notwithstanding s.

26  120.52(1), a judge of compensation claims, in the adjudication

27  of matters pursuant to chapter 440, shall not be considered an

28  agency or part of an agency for the purposes of this chapter.

29         Section 4.  Subsection (3) of section 213.053, Florida

30  Statutes, is amended to read:

31         213.053  Confidentiality and information sharing.--

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 1         (3)  The department shall permit a taxpayer, his or her

 2  authorized representative, or the personal representative of

 3  an estate to inspect the taxpayer's return and may furnish him

 4  or her an abstract of such return.  A taxpayer may authorize

 5  the department in writing to divulge specific information

 6  concerning the taxpayer's account. The department, while

 7  providing performing unemployment compensation tax collection

 8  services under pursuant to a contract with the Agency for

 9  Workforce Innovation through an interagency agreement pursuant

10  to s. 443.1316, may release unemployment tax rate information

11  to the agent of an employer, which agent provides payroll

12  services for more than 500 employers, pursuant to the terms of

13  a memorandum of understanding.  The memorandum of

14  understanding must shall state that the agent affirms, subject

15  to the criminal penalties contained in ss. 443.171 and

16  443.1715, that the agent will retain the confidentiality of

17  the information, that the agent has in effect a power of

18  attorney from the employer which permits the agent to obtain

19  unemployment tax rate information, and that the agent shall

20  provide the department with a copy of the employer's power of

21  attorney upon request.

22         Section 5.  Notwithstanding section 216.351, Florida

23  Statutes, paragraph (a) of subsection (8) of section 216.292,

24  Florida Statutes, is amended to read:

25         216.292  Appropriations nontransferable; exceptions.--

26         (8)(a)  If Should any state agency or the judicial

27  branch is become more than 90 days delinquent on

28  reimbursements due to the Unemployment Compensation Trust

29  Fund, the state agency providing unemployment tax collection

30  services under contract with the Agency for Workforce

31  Innovation through an interagency agreement pursuant to s.

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 1  443.1316 Department of Labor and Employment Security shall

 2  certify to the Comptroller the amount due; and the Comptroller

 3  shall transfer the amount due to the Unemployment Compensation

 4  Trust Fund from any funds of the agency available.

 5         Section 6.  Paragraph (e) of subsection (1) of section

 6  220.191, Florida Statutes, is amended to read:

 7         220.191  Capital investment tax credit.--

 8         (1)  DEFINITIONS.--For purposes of this section:

 9         (e)  "Jobs" means full-time equivalent positions, as

10  that such term is consistent with terms used by the Agency for

11  Workforce Innovation Department of Labor and Employment

12  Security and the United States Department of Labor for

13  purposes of unemployment tax administration and employment

14  estimation, resulting directly from a project in this state.

15  The Such term does not include temporary construction jobs

16  involved in the construction of the project facility.

17         Section 7.  Subsection (2) of section 222.15, Florida

18  Statutes, is amended to read:

19         222.15  Wages or unemployment compensation payments due

20  deceased employee may be paid spouse or certain relatives.--

21         (2)  It is also lawful for the Agency for Workforce

22  Innovation Division of Unemployment Compensation of the

23  Department of Labor and Employment Security, in case of death

24  of any unemployed individual, to pay to those persons referred

25  to in subsection (1) any unemployment compensation payments

26  that may be due to the such individual at the time of his or

27  her death.

28         Section 8.  Paragraphs (c) and (i) of subsection (1) of

29  section 288.106, Florida Statutes, are amended to read:

30         288.106  Tax refund program for qualified target

31  industry businesses.--

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 1         (1)  DEFINITIONS.--As used in this section:

 2         (c)  "Business" means an employing unit, as defined in

 3  s. 443.036, which is registered with the Department of Labor

 4  and Employment Security for unemployment compensation purposes

 5  with the state agency providing unemployment tax collection

 6  services under contract with the Agency for Workforce

 7  Innovation through an interagency agreement pursuant to s.

 8  443.1316, or a subcategory or division of an employing unit

 9  which is accepted by the state agency providing unemployment

10  tax collection services Department of Labor and Employment

11  Security as a reporting unit.

12         (i)  "Jobs" means full-time equivalent positions, as

13  that term is such terms are consistent with terms used by the

14  Agency for Workforce Innovation Department of Labor and

15  Employment Security and the United States Department of Labor

16  for purposes of unemployment compensation tax administration

17  and employment estimation, resulting directly from a project

18  in this state. The term does This number shall not include

19  temporary construction jobs involved with the construction of

20  facilities for the project or any jobs which have previously

21  been included in any application for tax refunds under s.

22  288.1045 or this section.

23         Section 9.  Paragraph (f) of subsection (1) and

24  subsection (5) of section 288.107, Florida Statutes, are

25  amended to read:

26         288.107  Brownfield redevelopment bonus refunds.--

27         (1)  DEFINITIONS.--As used in this section:

28         (f)  "Jobs" means full-time equivalent positions, as

29  that term is consistent with the use of such terms used by the

30  Agency for Workforce Innovation Department of Labor and

31  Employment Security for the purpose of unemployment

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 1  compensation tax, resulting directly from a project in this

 2  state.  The term This number does not include temporary

 3  construction jobs involved with the construction of facilities

 4  for the project and which are not associated with the

 5  implementation of the site rehabilitation as provided in s.

 6  376.80.

 7         (5)  ADMINISTRATION.--

 8         (a)  The office may is authorized to verify information

 9  provided in any claim submitted for tax credits under this

10  section with regard to employment and wage levels or the

11  payment of the taxes to the appropriate agency or authority,

12  including the Department of Revenue, the Agency for Workforce

13  Innovation Department of Labor and Employment Security, or any

14  local government or authority.

15         (b)  To facilitate the process of monitoring and

16  auditing applications made under this program, the office may

17  provide a list of qualified target industry businesses to the

18  Department of Revenue, to the Agency for Workforce Innovation

19  Department of Labor and Employment Security, to the Department

20  of Environmental Protection, or to any local government

21  authority.  The office may request the assistance of those

22  entities with respect to monitoring the payment of the taxes

23  listed in s. 288.106(2).

24         Section 10.  Paragraph (g) of subsection (2) of section

25  288.108, Florida Statutes, is amended to read:

26         288.108  High-impact business.--

27         (2)  DEFINITIONS.--As used in this section, the term:

28         (g)  "Jobs" means full-time equivalent positions, as

29  that term is such terms are consistent with terms used by the

30  Agency for Workforce Innovation Department of Labor and

31  Employment Security and the United States Department of Labor

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 1  for purposes of unemployment compensation tax administration

 2  and employment estimation, resulting directly from a project

 3  in this state.  The term This definition does not include

 4  temporary construction jobs involved in the construction of

 5  the project facility.

 6         Section 11.  Paragraph (c) of subsection (10) of

 7  section 440.15, Florida Statutes, is amended to read:

 8         440.15  Compensation for disability.--Compensation for

 9  disability shall be paid to the employee, subject to the

10  limits provided in s. 440.12(2), as follows:

11         (10)  EMPLOYEE ELIGIBLE FOR BENEFITS UNDER THIS CHAPTER

12  AND FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE

13  ACT.--

14         (c)  No Disability compensation benefits payable for

15  any week, including those benefits provided by paragraph

16  (1)(f), may not shall be reduced pursuant to this subsection

17  until the Social Security Administration determines the amount

18  otherwise payable to the employee under 42 U.S.C. ss. 402 and

19  423 and the employee has begun receiving such social security

20  benefit payments. The employee shall, upon demand by the

21  department, the employer, or the carrier, authorize the Social

22  Security Administration to release disability information

23  relating to her or him and authorize the Agency for Workforce

24  Innovation Division of Unemployment Compensation to release

25  unemployment compensation information relating to her or him,

26  in accordance with rules to be adopted by the department

27  prescribing the procedure and manner for requesting the

28  authorization and for compliance by the employee. Neither The

29  department or nor the employer or carrier may not shall make

30  any payment of benefits for total disability or those

31  additional benefits provided by paragraph (1)(f) for any

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 1  period during which the employee willfully fails or refuses to

 2  authorize the release of information in the manner and within

 3  the time prescribed by such rules. The authority for release

 4  of disability information granted by an employee under this

 5  paragraph is shall be effective for a period not to exceed 12

 6  months and, such authority may be renewed, to be renewable as

 7  the department prescribes may prescribe by rule.

 8         Section 12.  Subsections (4) and (7) of section

 9  440.381, Florida Statutes, are amended to read:

10         440.381  Application for coverage; reporting payroll;

11  payroll audit procedures; penalties.--

12         (4)  Each employer must shall submit a copy of the

13  quarterly earning report required by chapter 443 at the end of

14  each quarter to the carrier and submit self-audits supported

15  by the quarterly earnings reports required by chapter 443 and

16  the rules adopted by of the Agency for Workforce Innovation or

17  by the state agency providing unemployment tax collection

18  services under contract with the Agency for Workforce

19  Innovation through an interagency agreement pursuant to s.

20  443.1316 Division of Unemployment Compensation.  The Such

21  reports must shall include a sworn statement by an officer or

22  principal of the employer attesting to the accuracy of the

23  information contained in the report.

24         (7)  If an employee suffering a compensable injury was

25  not reported as earning wages on the last quarterly earnings

26  report filed with the Agency for Workforce Innovation or the

27  state agency providing unemployment tax collection services

28  under contract with the Agency for Workforce Innovation

29  through an interagency agreement pursuant to s. 443.1316

30  Division of Unemployment Compensation before the accident, the

31  employer shall indemnify the carrier for all workers'

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 1  compensation benefits paid to or on behalf of the employee

 2  unless the employer establishes that the employee was hired

 3  after the filing of the quarterly report, in which case the

 4  employer and employee shall attest to the fact that the

 5  employee was employed by the employer at the time of the

 6  injury. Failure of the employer to indemnify the insurer

 7  within 21 days after demand by the insurer is shall constitute

 8  grounds for the insurer to immediately cancel coverage.  Any

 9  action for indemnification brought by the carrier is shall be

10  cognizable in the circuit court having jurisdiction where the

11  employer or carrier resides or transacts business. The insurer

12  is shall be entitled to a reasonable attorney's fee if it

13  recovers any portion of the benefits paid in the such action.

14         Section 13.  Section 443.011, Florida Statutes, is

15  amended to read:

16         443.011  Short title.--This chapter shall be known and

17  may be cited as the "Unemployment Compensation Law."

18         Section 14.  Section 443.012, Florida Statutes, is

19  amended to read:

20         443.012  Unemployment Appeals Commission.--

21         (1)  There is created within the Agency for Workforce

22  Innovation an Unemployment Appeals Commission, hereinafter

23  referred to as the "commission."  The commission is composed

24  shall consist of a chair and two other members to be appointed

25  by the Governor, subject to confirmation by the Senate.  Only

26  Not more than one appointee may must be a representative of

27  employers, as demonstrated by his or her person who, on

28  account of previous vocation, employment, or affiliation, is

29  classified as a representative of employers; and only not more

30  than one such appointee may must be a representative of

31  employees, as demonstrated by his or her person who, on

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 1  account of previous vocation, employment, or affiliation, is

 2  classified as a representative of employees.

 3         (a)  The chair shall devote his or her entire time to

 4  commission duties and is shall be responsible for the

 5  administrative functions of the commission.

 6         (b)  The chair has shall have the authority to appoint

 7  a general counsel and such other personnel as may be necessary

 8  to carry out the duties and responsibilities of the

 9  commission.

10         (c)  The chair must shall have the qualifications

11  required by law for a judge of the circuit court and may shall

12  not engage in any other business vocation or employment.

13  Notwithstanding any other provisions of existing law, the

14  chair shall be paid a salary equal to that paid under state

15  law to a judge of the circuit court.

16         (d)  The remaining members shall be paid a stipend of

17  $100 for each day they are engaged in the work of the

18  commission.  The chair and other members are entitled to shall

19  also be reimbursed for travel expenses, as provided in s.

20  112.061.

21         (e)  The total salary and travel expenses of each

22  member of the commission shall be paid from the Employment

23  Security Administration Trust Fund.

24         (2)  The members of the commission shall be appointed

25  to staggered serve for terms of 4 years each, except that,

26  beginning July 1, 1977, the chair shall be appointed for a

27  term of 4 years, one member for 3 years, and one member for 2

28  years. A vacancy for the unexpired term of a member shall be

29  filled in the same manner as the provided in this subsection

30  for an original appointment.  The presence of two members

31  

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 1  constitutes shall constitute a quorum for any called meeting

 2  of the commission.

 3         (3)  The commission has is vested with all authority,

 4  powers, duties, and responsibilities relating to unemployment

 5  compensation appeal proceedings under this chapter.

 6         (4)  The property, personnel, and appropriations

 7  relating to the specified authority, powers, duties, and

 8  responsibilities of the commission shall be provided to the

 9  commission by the Agency for Workforce Innovation.

10         (5)  The commission is shall not be subject to control,

11  supervision, or direction by the Agency for Workforce

12  Innovation in performing the performance of its powers or and

13  duties under this chapter.

14         (6)  The commission may shall make such expenditures,

15  including expenditures for personal services and rent at the

16  seat of government and elsewhere, for law books, books of

17  reference, periodicals, furniture, equipment, and supplies,

18  and for printing and binding as are necessary in exercising

19  its authority and powers and carrying out its duties and

20  responsibilities.  All such expenditures of the commission

21  shall be allowed and paid as provided in s. 443.211 upon the

22  presentation of itemized vouchers therefor, approved by the

23  chair.

24         (7)  The commission may charge fees, in its discretion,

25  for publications, subscriptions, and copies of records and

26  documents. These Such fees must shall be deposited in the

27  Employment Security Administration Trust Fund.

28         (8)  The commission shall maintain and keep open during

29  reasonable business hours an office, which shall be provided

30  in the Capitol or some other suitable building in the City of

31  Tallahassee, for the purpose transaction of transacting its

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 1  business, at which office the commission shall keep its

 2  official records and papers shall be kept.  The offices shall

 3  be furnished and equipped by the commission.  The commission

 4  may hold sessions and conduct hearings at any place within the

 5  state.

 6         (9)  The commission shall prepare and submit a budget

 7  covering the necessary administrative cost of the commission.

 8         (10)  The commission shall have a seal for

 9  authenticating authentication of its orders, awards, and

10  proceedings, upon which shall be inscribed the words "State of

11  Florida-Unemployment Appeals Commission-Seal," and it shall be

12  judicially noticed.

13         (11)  The commission has authority to adopt rules under

14  pursuant to ss. 120.536(1) and 120.54 to administer the

15  implement provisions of law conferring duties upon it.

16         (12)  Orders of the commission relating to unemployment

17  compensation under this chapter are shall be subject to review

18  only by notice of appeal to the district courts of appeal in

19  the manner provided in s. 443.151(4)(e).

20         Section 15.  Section 443.031, Florida Statutes, is

21  amended to read:

22         443.031  Rule of liberal construction.--This chapter

23  shall be liberally construed in favor of a claimant of

24  unemployment benefits who is unemployed through no fault of

25  his or her own. Any doubt to accomplish its purpose to promote

26  employment security by increasing opportunities for placement

27  through the maintenance of a system of public employment

28  offices and to provide through the accumulation of reserves

29  for the payment of compensation to individuals with respect to

30  their unemployment.  The Legislature hereby declares its

31  intention to provide for carrying out the purposes of this

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 1  chapter in cooperation with the appropriate agencies of other

 2  states and of the federal government, as part of a nationwide

 3  employment security program, and particularly to provide for

 4  meeting the requirements of Title III, the requirements of the

 5  Federal Unemployment Tax Act, and the Act of Congress approved

 6  June 6, 1933, entitled "An Act to provide for the

 7  establishment of a national employment system and for

 8  cooperation with the states in the promotion of such system,

 9  and for other purposes" (the Wagner-Peyser Act), each as

10  amended, in order to secure for this state and the citizens

11  thereof the grants and privileges available thereunder; all

12  doubts as to the proper construction of any provision of this

13  chapter shall be resolved in favor of conformity with federal

14  law, including, but not limited to, the Federal Unemployment

15  Tax Act, the Social Security Act, the Wagner-Peyser Act, and

16  the Workforce Investment Act such requirements.

17         Section 16.  Section 443.0315, Florida Statutes, is

18  amended to read:

19         443.0315  Effect of finding, judgment, conclusion, or

20  order in separate or subsequent action or proceeding; use as

21  evidence.--Any finding of fact or law, judgment, conclusion,

22  or final order made by a hearing officer, the commission, or

23  any person with the authority to make findings of fact or law

24  in any proceeding under pursuant to this chapter act, is shall

25  not be conclusive or binding in any separate or subsequent

26  action or proceeding, other than an action or proceeding under

27  this chapter, between an individual and his or her present or

28  prior employer brought before an arbitrator, court, or judge

29  of this state or the United States, regardless of whether the

30  prior action was between the same or related parties or

31  involved the same facts.

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 1         Section 17.  Section 443.036, Florida Statutes, is

 2  amended to read:

 3         443.036  Definitions.--As used in this chapter, the

 4  term unless the context clearly requires otherwise:

 5         (1)  ABLE TO WORK.--The term "Able to work" means

 6  physically and mentally capable of performing the duties of

 7  the occupation in which work is being sought.

 8         (2)  AGRICULTURAL LABOR.--The term "Agricultural labor"

 9  means any remunerated service performed:

10         (a)  On a farm, in the employ of any person, in

11  connection with cultivating the soil or in connection with

12  raising or harvesting any agricultural or horticultural

13  commodity, including the raising, shearing, feeding, caring

14  for, training, and management of livestock, bees, poultry, and

15  fur-bearing animals and wildlife.

16         (b)  In the employ of the owner or tenant or other

17  operator of a farm in connection with the operation,

18  management, conservation, improvement, or maintenance of such

19  farm and its tools and equipment, or in salvaging timber or

20  clearing land of brush and other debris left by a hurricane if

21  the major part of the such service is performed on a farm.

22         (c)  In connection with the production or harvesting of

23  any commodity defined as an agricultural commodity in s. 15(g)

24  of the Agricultural Marketing Act, as amended (46 Stat. 1550,

25  s. 3; 12 U.S.C. s. 1141j); the ginning of cotton; or the

26  operation or maintenance of ditches, canals, reservoirs, or

27  waterways, not owned or operated for profit, used exclusively

28  for supplying and storing water for farming purposes.

29         (d)1.  In the employ of the operator of a farm in

30  handling, planting, drying, packing, packaging, processing,

31  freezing, grading, storing, or delivering to storage or to

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 1  market or to a carrier for transportation to market, in its

 2  unmanufactured state, any agricultural or horticultural

 3  commodity, but only if the such operator produced more than

 4  one-half of the commodity for with respect to which the such

 5  service is performed.

 6         2.  In the employ of a group of operators of farms, (or

 7  a cooperative organization of which the such operators are

 8  members,) in the performance of service described in

 9  subparagraph 1., but only if the such operators produced more

10  than one-half of the commodity for with respect to which the

11  such service is performed.

12         3.  The provisions of Subparagraphs 1. and 2. do shall

13  not apply be deemed to be applicable with respect to service

14  performed in connection with commercial canning or commercial

15  freezing or in connection with any agricultural or

16  horticultural commodity after its delivery to a terminal

17  market for distribution for consumption or in connection with

18  grading, packing, packaging, or processing fresh citrus

19  fruits.

20         (e)  On a farm operated for profit if the such service

21  is not in the course of the employer's trade or business.

22         (3)  AMERICAN AIRCRAFT.--The term "American aircraft"

23  means an aircraft registered under the laws of the United

24  States.

25         (4)  AMERICAN EMPLOYER.--An "American employer" means:

26         (a)  An individual who is a resident of the United

27  States.

28         (b)  A partnership, if two-thirds or more of the

29  partners are residents of the United States.

30         (c)  A trust, if each all of the trustees is a resident

31  are residents of the United States.

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 1         (d)  A corporation organized under the laws of the

 2  United States or of any state.

 3         (5)  AMERICAN VESSEL.--The term "American vessel" means

 4  any vessel documented or numbered under the laws of the United

 5  States. The term and includes any vessel that which is neither

 6  documented or numbered under the laws of the United States,

 7  nor documented under the laws of any foreign country, if its

 8  crew is employed solely by one or more citizens or residents

 9  of the United States or corporations organized under the laws

10  of the United States or of any state.

11         (6)  AVAILABLE FOR WORK.--The term "Available for work"

12  means actively seeking and being ready and willing to accept

13  suitable employment.

14         (7)  BASE PERIOD.--"Base period" means the first four

15  of the last five completed calendar quarters immediately

16  preceding the first day of an individual's benefit year.

17         (8)  "Benefits" means the money payable to an

18  individual, as provided in this chapter, for his or her

19  unemployment.

20         (9)(8)  BENEFIT YEAR.--"Benefit year," with respect to

21  any individual, means, for an individual, the 1-year period

22  beginning with the first day of the first week for with

23  respect to which the individual first files a valid claim for

24  benefits and, thereafter, the 1-year period beginning with the

25  first day of the first week for with respect to which the

26  individual next files a valid claim for benefits after the

27  termination of his or her last preceding benefit year. Each

28  Any claim for benefits made in accordance with s. 443.151(2)

29  is shall be deemed to be a "valid claim" under for the

30  purposes of this subsection if the individual was has been

31  paid wages for insured work in accordance with the provisions

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 1  of s. 443.091(1)(f) and is unemployed as defined in subsection

 2  (43) (39) at the time of the filing the of such claim.

 3  However, the Agency for Workforce Innovation division may

 4  adopt rules providing in its discretion provide by rule for

 5  the establishment of a uniform benefit year for all workers in

 6  one or more groups or classes of service or within a

 7  particular industry when and if it has been determined by the

 8  agency determines division, after notice to the industry and

 9  to the workers in the such industry and an opportunity to be

10  heard in the matter, that those such groups or classes of

11  workers in a particular industry periodically experience

12  unemployment resulting from layoffs or shutdowns for limited

13  periods of time.

14         (9)  BENEFITS.--"Benefits" means the money payable to

15  an individual, as provided in this chapter, with respect to

16  his or her unemployment.

17         (10)  CALENDAR QUARTER.--"Calendar quarter" means each

18  period of 3 consecutive calendar months ending on March 31,

19  June 30, September 30, and December 31 of each year.

20         (11)  CASUAL LABOR.--"Casual labor" means labor that

21  which is occasional, incidental, or irregular, not exceeding

22  200 person-hours in total duration. As used in this

23  subsection, the term "duration" means the period of time from

24  the commencement to the completion of the particular job or

25  project.  However, Services performed by an employee for his

26  or her employer during a period of 1 calendar month or any 2

27  consecutive calendar months, however, are shall be deemed to

28  be casual labor only if the such service is performed on not

29  more than 10 or fewer calendar days, regardless of whether

30  those or not such days are consecutive.  If any of the

31  services performed by of an individual on a particular labor

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 1  project are not casual labor, each as defined, then none of

 2  the services performed by the of such individual on that such

 3  job or project may not shall be deemed casual labor. In order

 4  for services to be exempt under this subsection, such Services

 5  must shall constitute casual labor, as defined, and may not be

 6  performed in the course of the employer's trade or business

 7  for those services to be exempt under this section, as

 8  defined.

 9         (12)  COMMISSION.--"Commission" means the Unemployment

10  Appeals Commission.

11         (13)  "Contributing employer" means an employer who is

12  liable for contributions under this chapter.

13         (14)(13)  "Contribution"

14  CONTRIBUTIONS.--"Contributions" means a payment of payroll tax

15  the money payments to the Unemployment Compensation Trust Fund

16  which is required under by this chapter to finance

17  unemployment benefits.

18         (15)(14)  CREW LEADER.--"Crew leader" means an

19  individual who:

20         (a)  Furnishes individuals to perform service in

21  agricultural labor for another any other person.

22         (b)  Pays, either on his or her own behalf or on behalf

23  of the such other person, the individuals so furnished by him

24  or her for the service in agricultural labor performed by

25  those individuals them.

26         (c)  Has not entered into a written agreement with the

27  such other person under which the such individual is

28  designated as an employee of the such other person.

29         (15)  DIVISION.--"Division" means the Division of

30  Unemployment Compensation of the Department of Labor and

31  Employment Security.

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 1         (16)  EARNED INCOME.--The term "Earned income" means

 2  gross remuneration derived from work, professional service, or

 3  self-employment but does not include income derived from

 4  invested capital or ownership of property. The term includes

 5  commissions, bonuses, back pay awards, and the cash value of

 6  all remuneration paid in a any medium other than cash. The

 7  term does not include income derived from invested capital or

 8  ownership of property.

 9         (17)  EDUCATIONAL INSTITUTION.--With the exception of

10  an institution of higher education as defined in subsection

11  (26), "Educational institution" means an institution, except

12  for an institution of higher education:

13         (a)  In which participants, trainees, or students are

14  offered an organized course of study or training designed to

15  transfer to them knowledge, skills, information, doctrines,

16  attitudes, or abilities from, by, or under the guidance of, an

17  instructor or teacher;

18         (b)  That Which is approved, licensed, or issued a

19  permit to operate as a school by the Department of Education

20  or other governmental agency that is authorized within the

21  state to approve, license, or issue a permit for the operation

22  of a school; and

23         (c)  That Which offers courses of study or training

24  which are academic, technical, trade, or preparation for

25  gainful employment in a recognized occupation.

26         (18)  EMPLOYEE LEASING COMPANY.--The term "Employee

27  leasing company" means an employing unit that has which

28  maintains a valid and active license under chapter 468 and

29  that which maintains the records required by s. 443.171(5) s.

30  443.171(7) and, in addition, maintains a listing of the

31  clients of the employee leasing company and of the employees,

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 1  including their social security numbers, who have been

 2  assigned to work at each client company job site. Further,

 3  each client company job site must be identified by industry,

 4  products or services, and address. The client list must shall

 5  be provided to the tax collection service provider division by

 6  June 30 and by December 31 of each year. As used in For

 7  purposes of this subsection, the term "client" means a party

 8  who has contracted with an employee leasing company to provide

 9  a worker, or workers, to perform services for the client.

10  Leased employees shall include employees subsequently placed

11  on the payroll of the employee leasing company on behalf of

12  the client. An The employee leasing company must shall notify

13  the tax collection service provider division within 30 days

14  after of the initiation or termination of the company's

15  relationship with any client company under pursuant to chapter

16  468.

17         (19)  EMPLOYER.--"Employer" means an employing unit

18  subject to this chapter under s. 443.1215.:

19         (a)  Any employing unit which:

20         1.  In any calendar quarter in either the current or

21  preceding calendar year paid for service in employment wages

22  of $1,500 or more; or

23         2.  For any portion of a day in each of 20 different

24  calendar weeks, whether or not such weeks were consecutive, in

25  either the current or the preceding calendar year, had in

26  employment at least one individual, irrespective of whether

27  the same individual was in employment in each such day.

28         (b)  Any employing unit for which service in

29  employment, as defined in paragraph (21)(b), is performed,

30  except as provided in paragraph (e).

31  

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 1         (c)  Any employing unit for which service in

 2  employment, as defined in paragraph (21)(c), is performed,

 3  except as provided in paragraph (e).

 4         (d)1.  Any employing unit for which agricultural labor,

 5  as defined in paragraph (21)(e), is performed after December

 6  31, 1977.

 7         2.  Any employing unit for which domestic service in

 8  employment, as defined in paragraph (21)(g), is performed

 9  after December 31, 1977.

10         (e)1.  In determining whether or not an employing unit

11  for which service other than domestic service is also

12  performed is an employer under paragraph (a), paragraph (b),

13  or paragraph (c) or subparagraph (d)1., the wages earned or

14  the employment of an employee performing domestic service

15  after December 31, 1977, shall not be taken into account.

16         2.  In determining whether or not an employing unit for

17  which service other than agricultural labor is also performed

18  is an employer under paragraph (a), paragraph (b), or

19  paragraph (c) or subparagraph (d)2., the wages earned or the

20  employment of an employee performing service in agricultural

21  labor after December 31, 1977, shall not be taken into

22  account. If an employing unit is determined to be an employer

23  of agricultural labor, the employing unit shall be determined

24  an employer for the purposes of paragraph (a).

25         (f)  Any individual or employing unit which acquired

26  the organization, trade, or business, or substantially all the

27  assets thereof, of another which at the time of such

28  acquisition was an employer subject to this chapter or which

29  acquired a part of the organization, trade, or business of

30  another which at the time of such acquisition was an employer

31  subject to this chapter, provided such other would have been

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 1  an employer under paragraph (a) if such part had constituted

 2  its entire organization, trade, or business.

 3         (g)  Any individual or employing unit which acquired

 4  the organization, trade, or business, or substantially all the

 5  assets thereof, of another employing unit, if the employment

 6  record of the predecessor prior to such acquisition together

 7  with the employment record of such individual or employing

 8  unit subsequent to such acquisition, both within the same

 9  calendar year, would be sufficient to render an employing unit

10  subject to this chapter as an employer under paragraph (a).

11         (h)  Any employing unit not an employer by reason of

12  any other paragraph of this subsection:

13         1.  For which, within either the current or preceding

14  calendar year, service is or was performed with respect to

15  which such employing unit is liable for any federal tax

16  against which credit may be taken for contributions required

17  to be paid into a state unemployment fund.

18         2.  Which, as a condition for approval of this chapter

19  for full tax credit against the tax imposed by the Federal

20  Unemployment Tax Act, is required pursuant to such act to be

21  an "employer" under this chapter.

22         (i)  Any employing unit which has become an employer

23  under paragraph (a), paragraph (b), paragraph (c), paragraph

24  (d), paragraph (e), paragraph (f), paragraph (g), or paragraph

25  (h) and has not ceased to be an employer subject to this

26  chapter, as provided in s. 443.121.

27         (j)  For the effective period of its election, any

28  other employing unit which has elected to become subject to

29  this chapter.

30         (k)  Any employing unit which fails to keep the records

31  of employment required by this chapter and by the rules of the

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 1  division shall be presumed to be an employer liable for the

 2  payment of contributions pursuant to the provisions of this

 3  chapter, regardless of the number of individuals employed by

 4  such employing unit.  However, the division shall make written

 5  demand that such employing unit keep and maintain required

 6  payroll records, and such demand shall have been made not less

 7  than 6 months before assessing contributions against any

 8  employing unit determined to have become an "employer" solely

 9  by reason of this paragraph.

10  

11  For purposes of this subsection, if any week includes both

12  December 31 and January 1, the days of that week up to January

13  1 shall be deemed 1 calendar week, and the days beginning

14  January 1, another such week.

15         (20)  EMPLOYING UNIT.--"Employing unit" means an any

16  individual or type of organization, including a any

17  partnership, association, trust, estate, joint-stock company,

18  insurance company, or corporation, whether domestic or

19  foreign; the receiver, trustee in bankruptcy, trustee, or

20  successor of any of the foregoing; or the legal representative

21  of a deceased person, which has or had in its employ one or

22  more individuals performing services for it within this state.

23         (a)  Each individual employed to perform or to assist

24  in performing the work of any agent or employee of an

25  employing unit is shall be deemed to be employed by the such

26  employing unit for all the purposes of this chapter,

27  regardless of whether the such individual was hired or paid

28  directly by the employing unit or by an such agent or employee

29  of the employing unit, if provided the employing unit had

30  actual or constructive knowledge of the work.

31  

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 1         (b)  Each individual All individuals performing

 2  services in within this state for an any employing unit

 3  maintaining at least which maintains two or more separate

 4  establishments in within this state is shall be deemed to be

 5  performing services for a single employing unit for all the

 6  purposes of this chapter.

 7         (c)  A Any person who is an officer of a corporation

 8  and who performs services for the such corporation in within

 9  this state, regardless of whether those or not such services

10  are continuous, is shall be deemed an employee of the

11  corporation during all of each week of his or her tenure of

12  office, regardless of whether or not he or she is compensated

13  for those such services. Services are shall be presumed to be

14  have been rendered for the corporation in cases in which the

15  where such officer is compensated by means other than

16  dividends upon shares of stock of the such corporation owned

17  by him or her.

18         (21)  EMPLOYMENT.--"Employment," subject to the other

19  provisions of this chapter, means a any service subject to

20  this chapter under s. 443.1216 which is performed by an

21  employee for the person employing him or her.

22         (a)  Generally.--

23         1.  The term "employment" includes any service

24  performed prior to January 1, 1978, which was employment as

25  defined in this subsection prior to such date and, subject to

26  the other provisions of this subsection, service performed

27  after December 31, 1977, including service in interstate

28  commerce, by:

29         a.  Any officer of a corporation.

30         b.  Any individual who, under the usual common-law

31  rules applicable in determining the employer-employee

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 1  relationship, has the status of an employee. However, whenever

 2  a company, hereafter referred to as "client," which would

 3  otherwise be designated as an employing unit has contracted

 4  with an employee leasing company to supply it with workers,

 5  those workers shall, after December 31, 1986, be considered

 6  employees of the employee leasing company. The employee

 7  leasing company shall be permitted to lease corporate officers

 8  of the client to the client and such other workers where not

 9  prohibited by Internal Revenue Service regulations.  Employees

10  of the employee leasing company shall be reported under the

11  employee leasing company's tax identification number and tax

12  rate for work performed for the employee leasing company.

13         c.  Any individual other than an individual who is an

14  employee under sub-subparagraph a. or sub-subparagraph b., who

15  performs services for remuneration for any person:

16         (I)  As an agent-driver or commission-driver engaged in

17  distributing meat products, vegetable products, fruit

18  products, bakery products, beverages (other than milk), or

19  laundry or drycleaning services for his or her principal.

20         (II)  As a traveling or city salesperson, other than as

21  an agent-driver or commission-driver, engaged on a full-time

22  basis in the solicitation on behalf of, and the transmission

23  to, his or her principal (except for sideline sales activities

24  on behalf of some other person) of orders from wholesalers,

25  retailers, contractors, or operators of hotels, restaurants,

26  or other similar establishments for merchandise for resale or

27  supplies for use in their business operations.

28  

29  For purposes of sub-subparagraph c., the term "employment"

30  includes services described in sub-sub-subparagraphs (I) and

31  (II) only if: The contract of service contemplates that

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 1  substantially all of the services are to be performed

 2  personally by such individual; the individual does not have a

 3  substantial investment in facilities used in connection with

 4  the performance of the services, other than in facilities for

 5  transportation; and the services are not in the nature of a

 6  single transaction that is not part of a continuing

 7  relationship with the person for whom the services are

 8  performed.

 9         2.  Notwithstanding any other provisions of this

10  subsection, service with respect to which a tax is required to

11  be paid under any federal law imposing a tax against which

12  credit may be taken for contributions required to be paid into

13  a state unemployment fund or which as a condition for full tax

14  credit against the tax imposed by the Federal Unemployment Tax

15  Act is required to be covered under this chapter.

16         3.  If the services performed during one-half or more

17  of any pay period by an employee for the person employing him

18  or her constitute employment, all of the services of such

19  employee for such period shall be deemed to be employment, but

20  if the services performed during more than one-half of any

21  such pay period by an employee for the person employing him or

22  her do not constitute employment, then none of the services of

23  such employee for such period shall be deemed to be

24  employment.  This subparagraph shall not be applicable with

25  respect to services performed in a pay period by an employee

26  for the person employing him or her, when any of such service

27  is excepted by subparagraph (n)7.

28         4.  If two or more related corporations concurrently

29  employ the same individual and compensate such individual

30  through a common paymaster, each related corporation shall be

31  considered to have paid as wages to such individual only the

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 1  amounts actually disbursed by it to such individual and shall

 2  not be considered to have paid as wages to such individual any

 3  amounts actually disbursed to such individual by another of

 4  such corporations.

 5         a.  A "common paymaster" is any member of a group of

 6  related corporations that disburses wages to concurrent

 7  employees on behalf of the related corporations and that is

 8  responsible for keeping payroll records with respect to those

 9  concurrent employees. The common paymaster is not required to

10  disburse wages to all the employees of the related

11  corporations, but the provisions of this section shall not

12  apply to any wages to concurrent employees that are not

13  disbursed through a common paymaster. The common paymaster

14  shall pay concurrently employed individuals under this section

15  by one combined paycheck.

16         b.  "Concurrent employment" means the existence of

17  simultaneous employment relationships, as defined in this

18  chapter, between an individual and related corporations. Such

19  relationships require the performance of services by the

20  employee for the benefit of the related corporations,

21  including the common paymaster, in exchange for wages which,

22  if deductible for the purposes of federal income tax, would be

23  deductible by the related corporations.

24         c.  Corporations shall be considered related

25  corporations for an entire calendar quarter, as defined in

26  subsection (10), if they satisfy any one of the following four

27  tests at any time during that calendar quarter:

28         (I)  The corporations are members of a "controlled

29  group of corporations" as defined in s. 1563 of the Internal

30  Revenue Code of 1986 or would be members if paragraph

31  1563(a)(4) and subsection 1563(b) did not apply.

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 1         (II)  In the case of a corporation that does not issue

 2  stock, either 50 percent or more of the members of the board

 3  of directors or other governing body of one corporation are

 4  members of the board of directors or other governing body of

 5  the other corporation, or the holders of 50 percent or more of

 6  the voting power to select such members are concurrently the

 7  holders of more than 50 percent of that power with respect to

 8  the other corporation.

 9         (III)  Fifty percent or more of the officers of one

10  corporation are concurrently officers of the other

11  corporation.

12         (IV)  Thirty percent or more of the employees of one

13  corporation are concurrently employees of the other

14  corporation.

15         d.  The common paymaster shall report to the division,

16  as a part of the unemployment compensation quarterly tax and

17  wage report, the state unemployment compensation account

18  number and name of each related corporation for which

19  concurrent employees are being reported. Failure to timely

20  report this information shall result in the related

21  corporations being denied common paymaster status for that

22  calendar quarter.

23         e.  The common paymaster shall also have the primary

24  responsibility for remitting contributions due under this

25  chapter with respect to the wages it disburses as the common

26  paymaster. The common paymaster shall compute these

27  contributions as though it were the sole employer of the

28  concurrently employed individuals. If the common paymaster

29  fails to timely remit these contributions or reports, in whole

30  or in part, it shall remain liable for the full amount of the

31  unpaid portion of these taxes. In addition, each of the other

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 1  related corporations using the common paymaster shall be

 2  jointly and severally liable for its appropriate share of

 3  these contributions. Such share shall be an amount equal to

 4  the greater of the following:

 5         (I)  The amount of the liability of the common

 6  paymaster under this chapter, after taking into account any

 7  contributions made.

 8         (II)  The amount of the liability under this chapter

 9  which, but for this section, would have existed with respect

10  to the wages from such other related corporations, reduced by

11  an allocable portion of any contributions previously paid by

12  the common paymaster with respect to those wages.

13         f.  This subsection may apply to all contributions and

14  reports due for the first quarter of 1997 and thereafter.

15         (b)  Public employees.--The term "employment" includes

16  service performed in the employ of this state or any of its

17  instrumentalities or any political subdivision thereof or any

18  of its instrumentalities, any instrumentality of more than one

19  of the foregoing, or any instrumentality of any of the

20  foregoing and one or more other states or political

21  subdivisions, provided such service is excluded from

22  "employment" as defined in s. 3306(c)(7) of the Federal

23  Unemployment Tax Act and is not excluded from "employment"

24  under paragraph (d) of this subsection.

25         (c)  Religious, charitable, etc., employees.--The term

26  "employment" includes service performed by an individual in

27  the employ of a religious, charitable, educational, or other

28  organization, but only if the following conditions are met:

29         1.  The service is excluded from "employment" as

30  defined in the Federal Unemployment Tax Act solely by reason

31  of s. 3306(c)(8) of that act; and

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 1         2.  The organization had four or more individuals in

 2  employment for some portion of a day in each of 20 different

 3  weeks, whether or not such weeks were consecutive, within

 4  either the current or preceding calendar year, regardless of

 5  whether they were employed at the same moment of time.

 6         (d)  Exclusions from paragraphs (b) and (c).--For the

 7  purposes of paragraphs (b) and (c), the term "employment" does

 8  not apply to service performed:

 9         1.  In the employ of:

10         a.  A church or convention or association of churches.

11         b.  An organization which is operated primarily for

12  religious purposes and which is operated, supervised,

13  controlled, or principally supported by a church or convention

14  or association of churches.

15         2.  By a duly ordained, commissioned, or licensed

16  minister of a church in the exercise of his or her ministry or

17  by a member of a religious order in the exercise of duties

18  required by such order.

19         3.  Prior to January 1, 1978, in the employ of a

20  nonprofit educational institution which is not an institution

21  of higher education and which would otherwise be employment as

22  defined in paragraph (c).

23         4.  In the employ of a governmental entity referred to

24  in paragraph (b), if such service is performed by an

25  individual in the exercise of duties:

26         a.  As an elected official.

27         b.  As a member of a legislative body, or a member of

28  the judiciary, of a state or political subdivision.

29         c.  As an employee serving on a temporary basis in case

30  of fire, storm, snow, earthquake, flood, or similar emergency.

31  

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 1         d.  In a position which, under or pursuant to the laws

 2  of this state, is designated as a major nontenured

 3  policymaking or advisory position or a policymaking or

 4  advisory position, the performance of the duties of which

 5  ordinarily does not require more than 8 hours per week.

 6         e.  As an election official or election worker if the

 7  amount of remuneration received by the individual during the

 8  calendar year for such services is less than $1,000.

 9         5.  In a facility conducted for the purpose of carrying

10  out a program of rehabilitation for individuals whose earning

11  capacity is impaired by age or physical or mental deficiency

12  or injury or providing remunerative work for individuals who,

13  because of their impaired physical or mental capacity, cannot

14  be readily absorbed in the competitive labor market, by an

15  individual receiving such rehabilitation or remunerative work.

16         6.  As part of an unemployment work-relief or

17  work-training program assisted or financed in whole or in part

18  by any federal agency or an agency of a state or political

19  subdivision thereof, by an individual receiving such work

20  relief or work training, except that this subparagraph does

21  not apply to unemployment work-relief or work-training

22  programs for which unemployment compensation coverage is

23  required under a federal law, rule, or regulation.

24         7.  By an inmate of a custodial or penal institution.

25         (e)  Agricultural service.--The term "employment"

26  includes service performed after December 31, 1977, by an

27  individual in agricultural labor, as defined in subsection

28  (2), when:

29         1.  Such service is performed before January 1, 1988,

30  for a person who:

31  

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 1         a.  During any calendar quarter in either the current

 2  or the preceding calendar year paid remuneration in cash of

 3  $20,000 or more to individuals employed in agricultural labor.

 4         b.  For some portion of a day in each of 20 different

 5  calendar weeks, whether or not such weeks were consecutive, in

 6  either the current or the preceding calendar year, employed in

 7  agricultural labor 10 or more individuals, regardless of

 8  whether they were employed at the same moment of time.

 9         2.  Such service is performed after December 31, 1987,

10  for a person who:

11         a.  During any calendar quarter in either the current

12  or the preceding calendar year paid remuneration in cash of

13  $10,000 or more to individuals employed in agricultural labor.

14         b.  For some portion of a day in each of 20 different

15  calendar weeks, whether or not such weeks were consecutive, in

16  either the current or the preceding calendar year, employed in

17  agricultural labor five or more individuals, regardless of

18  whether they were employed at the same moment of time.

19         3.  Such service is performed by any individual who is

20  a member of a crew furnished by a crew leader to perform

21  service in agricultural labor for any other person.

22         a.  For the purposes of this subparagraph, a crew

23  member shall be treated as an employee of the crew leader:

24         (I)  If the crew leader holds a valid certificate of

25  registration under the Migrant and Seasonal Agricultural

26  Worker Protection Act of 1983 or if substantially all of the

27  members of the crew operate or maintain tractors, mechanized

28  harvesting or crop-dusting equipment, or any other mechanized

29  equipment which is provided by the crew leader; and

30         (II)  If such individual is not an employee of such

31  other person within the meaning of paragraph (a).

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 1         b.  For the purposes of this subparagraph, in the case

 2  of an individual who is furnished by a crew leader to perform

 3  service in agricultural labor for any other person and who is

 4  not treated as an employee of the crew leader under

 5  sub-subparagraph a.:

 6         (I)  Such other person and not the crew leader shall be

 7  treated as the employer of such individual; and

 8         (II)  Such other person shall be treated as having paid

 9  cash remuneration to such individual in an amount equal to the

10  amount of cash remuneration paid to such individual by the

11  crew leader, either on his or her own behalf or on the behalf

12  of such other person, for the service in agricultural labor

13  performed for such other person.

14         (f)  Exclusion from paragraph (e).--The term

15  "employment" does not include service performed by an

16  individual in agricultural labor, except as provided in

17  paragraph (e); however, the provisions of paragraph (e) shall

18  not reduce the coverage provided under subparagraph (d)3.

19         (g)  Domestic service.--The term "employment" includes

20  domestic service after December 31, 1977, performed by maids,

21  cooks, maintenance workers, chauffeurs, social secretaries,

22  caretakers, private yacht crews, butlers, and houseparents, in

23  a private home, local college club, or local chapter of a

24  college fraternity or sorority performed for a person who paid

25  cash remuneration of $1,000 or more after December 31, 1977,

26  in any calendar quarter in the current calendar year or the

27  preceding calendar year to individuals employed in such

28  domestic service.

29         (h)  Service outside state.--The term "employment"

30  includes an individual's entire service, performed within or

31  both within and without this state if:

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 1         1.  The service is localized in this state; or

 2         2.  The service is not localized in any state, but some

 3  of the service is performed in this state, and:

 4         a.  The base of operations, or, if there is no base of

 5  operations, then the place from which such service is directed

 6  or controlled, is in this state; or

 7         b.  The base of operations or place from which such

 8  service is directed or controlled is not in any state in which

 9  some part of the service is performed, but the individual's

10  residence is in this state.

11         (i)  Employer election to include service outside

12  state.--Services not covered under subparagraph (h)2. and

13  performed entirely without this state, with respect to no part

14  of which contributions are required and paid under an

15  unemployment compensation law of any other state or of the

16  Federal Government, shall be deemed to be employment subject

17  to this chapter if the individual performing such services is

18  a resident of this state and the division approves the

19  election of the employing unit for whom such services are

20  performed that the entire service of such individual shall be

21  deemed to be employment subject to this chapter.

22         (j)  Service deemed to be localized within

23  state.--Service shall be deemed to be localized within a state

24  if:

25         1.  The service is performed entirely within such

26  state; or

27         2.  The service is performed both within and without

28  such state, but the service performed without such state is

29  incidental to the individual's service within the state; for

30  example, it is temporary or transitory in nature or consists

31  of isolated transactions.

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 1         (k)  Service outside United States.--The term

 2  "employment" includes the service of an individual who is a

 3  citizen of the United States, performed outside the United

 4  States (except in Canada) in the employ of an American

 5  employer, other than service which is deemed "employment"

 6  under the provisions of paragraph (b) or paragraph (c) or the

 7  parallel provisions of another state's law, if:

 8         1.  The employer's principal place of business in the

 9  United States is located in this state.

10         2.  The employer has no place of business in the United

11  States, but:

12         a.  The employer is an individual who is a resident of

13  this state.

14         b.  The employer is a corporation which is organized

15  under the laws of this state.

16         c.  The employer is a partnership or a trust and the

17  number of the partners or trustees who are residents of this

18  state is greater than the number who are residents of any one

19  other state.

20         3.  None of the criteria of subsection (4) and this

21  paragraph is met, but the employer has elected coverage in

22  this state, or, the employer having failed to elect coverage

23  in any state, the individual has filed a claim for benefits,

24  based on such service, under the laws of this state.

25         (l)  Service on American vessel or aircraft.--The term

26  "employment" includes all service performed by an officer or

27  member of a crew of an American vessel or American aircraft on

28  or in connection with such vessel or aircraft, provided that

29  the operating office, from which the operations of such vessel

30  or aircraft operating within or within and without the United

31  

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 1  States is ordinarily and regularly supervised, managed,

 2  directed, and controlled, is within this state.

 3         (m)  Service under other unemployment compensation

 4  law.--The term "employment" includes services covered by an

 5  arrangement pursuant to s. 443.221 between the division and

 6  the agency charged with the administration of any other state

 7  unemployment compensation law or Federal Unemployment

 8  Compensation Law, pursuant to which all services performed by

 9  an individual for an employing unit are deemed to be performed

10  entirely within this state, if the division has approved an

11  election of the employing unit for which such services are

12  performed, pursuant to which the entire service of such

13  individual during the period covered by such election is

14  deemed to be insured work.

15         (n)  Exclusions generally.--The term "employment" does

16  not include:

17         1.  Domestic service in a private home, local college

18  club, or local chapter of a college fraternity or sorority,

19  except as provided in paragraph (g).

20         2.  Service performed on or in connection with a vessel

21  or aircraft not an American vessel or American aircraft, if

22  the employee is employed on and in connection with such vessel

23  or aircraft when outside the United States.

24         3.  Service performed by an individual in, or as an

25  officer or member of the crew of a vessel while it is engaged

26  in, the catching, taking, harvesting, cultivating, or farming

27  of any kind of fish, shellfish, crustacea, sponges, seaweeds,

28  or other aquatic forms of animal and vegetable life, including

29  service performed by any such individual as an ordinary

30  incident to any such activity, except:

31  

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 1         a.  Service performed in connection with the catching

 2  or taking of salmon or halibut for commercial purposes.

 3         b.  Service performed on, or in connection with, a

 4  vessel of more than 10 net tons, determined in the manner

 5  provided for determining the register tonnage of merchant

 6  vessels under the laws of the United States.

 7         4.  Service performed by an individual in the employ of

 8  his or her son, daughter, or spouse, including step

 9  relationships, and service performed by a child, or stepchild,

10  under the age of 21 in the employ of his or her father or

11  mother, or stepfather or stepmother.

12         5.  Service performed in the employ of the United

13  States Government or of an instrumentality of the United

14  States which is:

15         a.  Wholly or partially owned by the United States.

16         b.  Exempt from the tax imposed by s. 3301 of the

17  Internal Revenue Code by virtue of any provision of federal

18  law which specifically refers to such section, or the

19  corresponding section of prior law, in granting such

20  exemption; except that to the extent that the Congress shall

21  permit states to require any instrumentalities of the United

22  States to make payments into an unemployment fund under a

23  state unemployment compensation law, all of the provisions of

24  this law shall be applicable to such instrumentalities, and to

25  services performed for such instrumentalities, in the same

26  manner, to the same extent, and on the same terms as to all

27  other employers, employing units, individuals, and services.

28  If this state is not certified for any year by the Secretary

29  of Labor under s. 3304 of the federal Internal Revenue Code,

30  the payments required of such instrumentalities with respect

31  to such year shall be refunded by the division from the fund

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 1  in the same manner and within the same period as is provided

 2  in s. 443.141(6) with respect to contributions erroneously

 3  collected.

 4         6.  Service performed in the employ of a state, or any

 5  political subdivision thereof, or any instrumentality of any

 6  one or more of the foregoing which is wholly owned by one or

 7  more states or political subdivisions, except as provided in

 8  paragraph (b), and any service performed in the employ of any

 9  instrumentality of one or more states or political

10  subdivisions, to the extent that the instrumentality is, with

11  respect to such service, immune under the Constitution of the

12  United States from the tax imposed by s. 3301 of the Internal

13  Revenue Code.

14         7.  Service performed in the employ of a corporation,

15  community chest, fund, or foundation, organized and operated

16  exclusively for religious, charitable, scientific, testing for

17  public safety, literary, or educational purposes, or for the

18  prevention of cruelty to children or animals, no part of the

19  net earnings of which inures to the benefit of any private

20  shareholder or individual, no substantial part of the

21  activities of which is carrying on propaganda or otherwise

22  attempting to influence legislation, and which does not

23  participate in, or intervene in (including the publishing or

24  distributing of statements), any political campaign on behalf

25  of any candidate for public office, except as provided in

26  paragraph (c).

27         8.  Service with respect to which unemployment

28  compensation is payable under an unemployment compensation

29  system established by an Act of Congress.

30         9.a.  Service performed in any calendar quarter in the

31  employ of any organization exempt from income tax under s.

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 1  501(a) of the Internal Revenue Code, other than an

 2  organization described in s. 401(a), or under s. 521, if the

 3  remuneration for such service is less than $50.

 4         b.  Service performed in the employ of a school,

 5  college, or university, if such service is performed by a

 6  student who is enrolled and is regularly attending classes at

 7  such school, college, or university.

 8         10.  Service performed in the employ of a foreign

 9  government, including service as a consular or other officer

10  or employee of a nondiplomatic representative.

11         11.  Service performed in the employ of an

12  instrumentality wholly owned by a foreign government:

13         a.  If the service is of a character similar to that

14  performed in foreign countries by employees of the United

15  States Government or of an instrumentality thereof; and

16         b.  The Secretary of State shall certify to the

17  Secretary of the Treasury that the foreign government, with

18  respect to whose instrumentality exemption is claimed, grants

19  an equivalent exemption with respect to similar service

20  performed in the foreign country by employees of the United

21  States Government and of instrumentalities thereof.

22         12.  Service performed as a student nurse in the employ

23  of a hospital or a nurses' training school by an individual

24  who is enrolled and is regularly attending classes in a

25  nurses' training school chartered or approved pursuant to a

26  state law; service performed as an intern in the employ of a

27  hospital by an individual who has completed a 4-year course in

28  a medical school chartered or approved pursuant to state law;

29  and service performed by a patient of a hospital for such

30  hospital.

31  

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 1         13.  Service performed by an individual for a person as

 2  an insurance agent or as an insurance solicitor, if all such

 3  service performed by such individual for such person is

 4  performed for remuneration solely by way of commission, except

 5  for such services performed in accordance with 26 U.S.C.S. s.

 6  3306(c)(7) and (8).  For purposes of this subsection, those

 7  benefits excluded from the definition of wages pursuant to

 8  subparagraphs (40)(b)2.-6., inclusive, shall not be considered

 9  remuneration.

10         14.  Service performed by an individual for a person as

11  a real estate salesperson or agent, if all such service

12  performed by such individual for such person is performed for

13  remuneration solely by way of commission.

14         15.  Service performed by an individual under the age

15  of 18 in the delivery or distribution of newspapers or

16  shopping news, not including delivery or distribution to any

17  point for subsequent delivery or distribution.

18         16.  Service covered by an arrangement between the

19  division and the agency charged with the administration of any

20  other state or federal unemployment compensation law pursuant

21  to which all services performed by an individual for an

22  employing unit during the period covered by such employing

23  unit's duly approved election are deemed to be performed

24  entirely within such agency's state or under such federal law.

25         17.  Service performed by an individual who is enrolled

26  at a nonprofit or public educational institution which

27  normally maintains a regular faculty and curriculum and

28  normally has a regularly organized body of students in

29  attendance at the place where its educational activities are

30  carried on as a student in a full-time program, taken for

31  credit at such institution, which combines academic

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 1  instruction with work experience, if such service is an

 2  integral part of such program, and such institution has so

 3  certified to the employer, except that this subparagraph does

 4  not apply to service performed in a program established for or

 5  on behalf of an employer or group of employers.

 6         18.  Service performed by an individual for a person as

 7  a barber, if all such service performed by such individual for

 8  such person is performed for remuneration solely by way of

 9  commission.

10         19.  Casual labor not in the course of the employer's

11  trade or business.

12         20.  Service performed by a speech therapist,

13  occupational therapist, or physical therapist who is

14  nonsalaried and working pursuant to a written contract with a

15  home health agency as defined in s. 400.462.

16         21.  Service performed by a direct seller. For purposes

17  of this subparagraph, the term "direct seller" means a person:

18         a.(I)  Who is engaged in the trade or business of

19  selling or soliciting the sale of consumer products to buyers

20  on a buy-sell basis or a deposit-commission basis, or on any

21  similar basis, for resale in the home or in any other place

22  that is not a permanent retail establishment; or

23         (II)  Who is engaged in the trade or business of

24  selling or soliciting the sale of consumer products in the

25  home or in any other place that is not a permanent retail

26  establishment;

27         b.  Substantially all of whose remuneration for

28  services described in sub-subparagraph a., whether or not paid

29  in cash, is directly related to sales or other output, rather

30  than to the number of hours worked; and

31  

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 1         c.  Who performs such services pursuant to a written

 2  contract with the person for whom the services are performed,

 3  which contract provides that the person will not be treated as

 4  an employee with respect to such services for federal tax

 5  purposes.

 6         22.  Service performed by a nonresident alien

 7  individual for the period he or she is temporarily present in

 8  the United States as a nonimmigrant under subparagraph (F) or

 9  subparagraph (J) of s. 101(a)(15) of the Immigration and

10  Nationality Act, and which is performed to carry out the

11  purpose specified in subparagraph (F) or subparagraph (J), as

12  the case may be.

13         23.  Service performed by an individual for

14  remuneration for a private, for-profit delivery or messenger

15  service, if the individual:

16         a.  Is free to accept or reject jobs from the delivery

17  or messenger service and the delivery or messenger service has

18  no control over when the individual works;

19         b.  Is remunerated for each delivery, or the

20  remuneration is based on factors that relate to the work

21  performed, including receipt of a percentage of any rate

22  schedule;

23         c.  Pays all expenses and the opportunity for profit or

24  loss rests solely with the individual;

25         d.  Is responsible for operating costs, including fuel,

26  repairs, supplies, and motor vehicle insurance;

27         e.  Determines the method of performing the service,

28  including selection of routes and order of deliveries;

29         f.  Is responsible for the completion of a specific job

30  and is liable for any failure to complete that job;

31  

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 1         g.  Enters into a contract with the delivery or

 2  messenger service which specifies the relationship of the

 3  individual to the delivery or messenger service to be that of

 4  an independent contractor and not that of an employee; and

 5         h.  Provides the vehicle used to perform the service.

 6         24.  Service performed in agricultural labor by an

 7  individual who is an alien admitted to the United States to

 8  perform service in agricultural labor pursuant to ss.

 9  101(a)(15)(H) and 214(c) of the Immigration and Nationality

10  Act.

11         25.  Service performed by a person who is an inmate of

12  a penal institution.

13         (22)  EMPLOYMENT OFFICE.--"Employment office" means a

14  free public employment office or branch thereof operated by

15  this or any other state as a part of a state-controlled system

16  of public employment offices or by a federal agency charged

17  with the administration of an unemployment compensation

18  program or free public employment offices.

19         (22)(23)  FARM.--"Farm" includes stock, dairy, poultry,

20  fruit, fur-bearing animal, and truck farms, plantations,

21  ranches, nurseries, ranges, greenhouses or other similar

22  structures used primarily for the raising of agricultural or

23  horticultural commodities, and orchards.

24         (23)(24)  FUND.--"Fund" means the Unemployment

25  Compensation Trust Fund created under by this chapter, into to

26  which all contributions and reimbursements required under this

27  chapter are deposited and from which all benefits provided

28  under this chapter are shall be paid.

29         (24)  "High quarter" means the quarter in an

30  individual's base period in which the individual has the

31  

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 1  greatest amount of wages paid, regardless of the number of

 2  employers paying wages in that quarter.

 3         (25)  HOSPITAL.--"Hospital" means an institution that

 4  is which has been licensed, certified, or approved by the

 5  Agency for Health Care Administration as a hospital.

 6         (26)  INSTITUTION OF HIGHER EDUCATION.--"Institution of

 7  higher education" means an educational institution that which:

 8         (a)  Admits as regular students only individuals having

 9  a certificate of graduation from a high school, or the

10  recognized equivalent of such a certificate of graduation;

11         (b)  Is legally authorized in this state to provide a

12  program of education beyond high school;

13         (c)  Provides an educational program for which it

14  awards a bachelor's or higher degree, or provides a program

15  that which is acceptable for full credit toward such a

16  bachelor's or higher degree;, a program of postgraduate or

17  postdoctoral studies;, or a program of training to prepare

18  students for gainful employment in a recognized occupation;

19  and

20         (d)  Is a public or other nonprofit institution.

21  

22  The term includes each community college and state university

23  in this state, and each other institution Notwithstanding any

24  of the foregoing provisions of this subsection, all colleges

25  and universities in this state authorized under s. 1005.03 to

26  use the designation "college" or "university." and recognized

27  as such by this state are institutions of higher education for

28  purposes of this section.

29         (27)  INSURED WORK.--"Insured work" means employment

30  for employers.

31  

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 1         (28)  LEAVE OF ABSENCE.--The term "Leave of absence"

 2  means a temporary break in service to an employer, for a

 3  specified period of time, during which the employing unit

 4  guarantees the same or a comparable position to the worker at

 5  the expiration of the leave.

 6         (29)  MISCONDUCT.--"Misconduct" includes, but is not

 7  limited to, the following, which may shall not be construed in

 8  pari materia with each other:

 9         (a)  Conduct demonstrating evincing such willful or

10  wanton disregard of an employer's interests and as is found to

11  be a in deliberate violation or disregard of the standards of

12  behavior which the employer has a the right to expect of his

13  or her employee; or

14         (b)  Carelessness or negligence to of such a degree or

15  recurrence that manifests as to manifest culpability, wrongful

16  intent, or evil design or shows to show an intentional and

17  substantial disregard of the employer's interests or of the

18  employee's duties and obligations to his or her employer.

19         (30)  MONETARY DETERMINATION.--The term "Monetary

20  determination" means a determination of whether and in what

21  amount a claimant is eligible for benefits based on the

22  claimant's employment during the base period of the claim.

23         (31)  NONMONETARY DETERMINATION.--The term "Nonmonetary

24  determination" means a determination of the claimant's

25  eligibility for benefits based on an issue all issues other

26  than monetary entitlement and benefit overpayment.

27         (32)  NOT IN THE COURSE OF THE EMPLOYER'S TRADE OR

28  BUSINESS.--"Not in the course of the employer's trade or

29  business" means that which does not promoting promote or

30  advancing advance the trade or business of the employer.

31  

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 1         (33)  "One-stop career center" means a service site

 2  established and maintained as part of the one-stop delivery

 3  system under s. 445.009.

 4         (34)(33)  PAY PERIOD.--"Pay period" means a period of

 5  not more than 31 or fewer consecutive days for which a payment

 6  or remuneration is ordinarily made to the employee by the

 7  person employing him or her.

 8         (35)  "Public employer" means:

 9         (a)  A state agency or political subdivision of the

10  state;

11         (b)  An instrumentality that is wholly owned by one or

12  more state agencies or political subdivisions of the state; or

13         (c)  An instrumentality that is wholly owned by one or

14  more state agencies, political subdivisions, or

15  instrumentalities of the state and one or more state agencies

16  or political subdivisions of one or more other states.

17         (36)(34)  REASONABLE ASSURANCE.--The term "Reasonable

18  assurance" means a written or verbal agreement, or an

19  agreement between an the employer and a the worker understood

20  through tradition within the trade or occupation, or an

21  agreement as defined in an employer's employer policy.

22         (37)  "Reimbursement" means a payment of money to the

23  Unemployment Compensation Trust Fund in lieu of a contribution

24  which is required under this chapter to finance unemployment

25  benefits.

26         (38)(35)  REIMBURSABLE EMPLOYER.--"Reimbursing

27  Reimbursable employer" means an employer who is liable for

28  reimbursements payments in lieu of contributions under as

29  required by this chapter.

30  

31  

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 1         (39)(36)  STATE.--"State" includes the states of the

 2  United States, the District of Columbia, Canada, the

 3  Commonwealth of Puerto Rico, and the Virgin Islands.

 4         (40)(37)  STATE LAW.--"State law" means the

 5  unemployment insurance law of any state, approved by the

 6  United States Secretary of Labor under s. 3304 of the Internal

 7  Revenue Code of 1954.

 8         (41)  "Tax collection service provider" or "service

 9  provider" means the state agency providing unemployment tax

10  collection services under contract with the Agency for

11  Workforce Innovation through an interagency agreement pursuant

12  to s. 443.1316.

13         (42)(38)  TEMPORARY LAYOFF.--The term "Temporary

14  layoff" means a job separation due to lack of work which does

15  not exceed 8 consecutive weeks in duration and which has a

16  fixed or approximate return-to-work return to work date.

17         (43)(39)  UNEMPLOYMENT.--"Unemployment" means:

18         (a)  An individual is shall be deemed "totally

19  unemployed" in any week during which he or she does not

20  perform any performs no services and for with respect to which

21  no earned income is not payable to him or her. An individual

22  is, or shall be deemed "partially unemployed" in any week of

23  less than full-time work if the earned income payable to him

24  or her for that with respect to such week is less than his or

25  her weekly benefit amount.  The Agency for Workforce

26  Innovation may adopt rules prescribing division shall

27  prescribe regulations applicable to unemployed individuals

28  making such distinctions in the procedures for unemployed

29  individuals based on as to total unemployment, part-time

30  unemployment, partial unemployment of individuals attached to

31  

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 1  their regular jobs, and other forms of short-time work, as the

 2  division deems necessary.

 3         (b)  An individual's week of unemployment commences

 4  shall be deemed to commence only after his or her registration

 5  with the Agency for Workforce Innovation as required in s.

 6  443.091 at an employment office, except as the agency division

 7  may by rule otherwise prescribe by rule.

 8         (44)(40)  WAGES.--

 9         (a)  "Wages" means all remuneration subject to this

10  chapter under s. 443.1217. for employment, including

11  commissions, bonuses, back pay awards, and the cash value of

12  all remuneration paid in any medium other than cash.  The

13  reasonable cash value of remuneration in any medium other than

14  cash shall be estimated and determined in accordance with

15  rules prescribed by the division.  After January 1, 1986, the

16  term "wages" includes tips or gratuities which are received

17  while performing services which constitute employment and are

18  included in a written statement furnished to the employer

19  pursuant to s. 6053(a) of the Internal Revenue Code of 1954.

20         (b)  "Wages" does not include:

21         1.  That part of remuneration which, after remuneration

22  equal to $6,000 prior to January 1, 1983, and $7,000 after

23  December 31, 1982, has been paid in a calendar year to an

24  individual by an employer or his or her predecessor with

25  respect to employment during any calendar year, is paid to

26  such individual by such employer during such calendar year,

27  unless that part of the remuneration is subject to a tax,

28  under a federal law imposing the tax, against which credit may

29  be taken for contributions required to be paid into a state

30  unemployment fund.  For the purposes of this subsection, the

31  term "employment" includes services constituting employment

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 1  under any employment security law of another state or of the

 2  Federal Government.

 3         2.  The amount of any payment, with respect to services

 4  performed, to, or on behalf of, an individual in its employ

 5  under a plan or system established by an employing unit which

 6  makes provision for individuals in its employ generally or for

 7  a class or classes of such individuals, including any amount

 8  paid by an employing unit for insurance or annuities, or into

 9  a fund, to provide for any such payment, on account of:

10         a.  Sickness or accident disability, but, in the case

11  of payments made to an employee or any of his or her

12  dependents, this subparagraph shall exclude from the term

13  "wages" only those payments received under a workers'

14  compensation law.

15         b.  Medical and hospitalization expenses in connection

16  with sickness or accident disability.

17         c.  Death, provided the individual in its employ:

18         (I)  Has not the option to receive, instead of

19  provision for such death benefit, any part of such payment or,

20  if such death benefit is insured, any part of the premiums, or

21  contributions to premiums, paid by his or her employing unit;

22  and

23         (II)  Has not the right, under the provisions of the

24  plan or system or policy of insurance providing for such death

25  benefit, to assign such benefit or to receive cash

26  consideration in lieu of such benefit either upon his or her

27  withdrawal from the plan or system providing for such benefit

28  or upon termination of such plan or system or policy of

29  insurance or of his or her services with such employing unit.

30         3.  The amount of any payment on account of sickness or

31  accident disability, or medical or hospitalization expenses in

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 1  connection with sickness or accident disability, made by an

 2  employing unit to, or on behalf of, an individual performing

 3  services for it after the expiration of 6 calendar months

 4  following the last calendar month in which the individual

 5  performed services for such employing unit.

 6         4.  The payment by an employing unit, without deduction

 7  from the remuneration of the individual in its employ, of the

 8  tax imposed upon an individual in its employ under s. 3101 of

 9  the federal Internal Revenue Code with respect to services

10  performed.

11         5.  The value of:

12         a.  Meals furnished to an employee or the employee's

13  spouse or dependents by the employer on the business premises

14  of the employer for the convenience of the employer; or

15         b.  Lodging furnished to an employee or the employee's

16  spouse or dependents by the employer on the business premises

17  of the employer for the convenience of the employer when such

18  lodging is included as a condition of employment.

19         6.  The amount of any payment made by an employing unit

20  to, or on behalf of, an individual performing services for it

21  or a beneficiary of such individual:

22         a.  From or to a trust described in s. 401(a) of the

23  Internal Revenue Code of 1954 which is exempt from tax under

24  s. 501(a) at the time of such payment unless such payment is

25  made to an employee of the trust as remuneration for services

26  rendered as such employee and not as a beneficiary of the

27  trust;

28         b.  Under or to an annuity plan which, at the time of

29  such payment, is a plan described in s. 403(a) of the Internal

30  Revenue Code of 1954;

31  

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 1         c.  Under a simplified employee pension if, at the time

 2  of the payment, it is reasonable to believe that the employee

 3  will be entitled to a deduction under s. 219(b)(2) of the

 4  Internal Revenue Code of 1954 for such payment;

 5         d.  Under or to an annuity contract described in s.

 6  403(b) of the Internal Revenue Code of 1954, other than a

 7  payment for the purchase of such contract which is made by

 8  reason of a salary reduction agreement, whether evidenced by a

 9  written instrument or otherwise;

10         e.  Under or to an exempt governmental deferred

11  compensation plan as described in s. 3121(v)(3) of the

12  Internal Revenue Code of 1954; or

13         f.  To supplement pension benefits under a plan or

14  trust described in any of the foregoing provisions of this

15  subparagraph to take into account some portion or all of the

16  increase in the cost of living, as determined by the United

17  States Secretary of Labor, since retirement, but only if such

18  supplemental payments are under a plan which is treated as a

19  welfare plan under s. 3(2)(B)(ii) of the Employee Retirement

20  Income Security Act of 1974.

21         g.  Under a cafeteria plan, within the meaning of s.

22  125 of the Internal Revenue Code of 1986, as amended, if such

23  payment would not be treated as wages without regard to such

24  plan and it is reasonable to believe that, if s. 125 of the

25  Internal Revenue Code of 1986, as amended, applied for

26  purposes of this section, s. 125 of the Internal Revenue Code

27  of 1986, as amended, would not treat any wages as

28  constructively received.

29         h.  Any payment made, or benefit provided, to or for

30  the benefit of an employee if at the time of such payment or

31  provision of benefit it is reasonable to believe that the

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 1  employee will be able to exclude such payment or benefit from

 2  income under s. 127 of the Internal Revenue Code of 1986, as

 3  amended.

 4         (45)(41)  WEEK.--"Week" means a such period of 7

 5  consecutive days as defined in the rules of the Agency for

 6  Workforce Innovation the division may by rule prescribe.  The

 7  Agency for Workforce Innovation division may by rule prescribe

 8  that a week is shall be deemed to be "in," "within," or

 9  "during" the that benefit year that contains which includes

10  the greater part of the such week.

11         (42)  HIGH QUARTER.--"High quarter" means that quarter

12  in the base period in which the claimant had the greatest

13  amount of wages paid, regardless of the number of employers

14  paying wages in that quarter.

15         Section 18.  Effective January 1, 2004, subsection (20)

16  of section 443.036, Florida Statutes, as amended by this act,

17  is amended to read:

18         443.036  Definitions.--As used in this chapter, the

19  term:

20         (20)  "Employing unit" means an individual or type of

21  organization, including a partnership, limited liability

22  company, association, trust, estate, joint-stock company,

23  insurance company, or corporation, whether domestic or

24  foreign; the receiver, trustee in bankruptcy, trustee, or

25  successor of any of the foregoing; or the legal representative

26  of a deceased person, which has or had in its employ one or

27  more individuals performing services for it within this state.

28         (a)  Each individual employed to perform or to assist

29  in performing the work of any agent or employee of an

30  employing unit is deemed to be employed by the employing unit

31  for the purposes of this chapter, regardless of whether the

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 1  individual was hired or paid directly by the employing unit or

 2  by an agent or employee of the employing unit, if the

 3  employing unit had actual or constructive knowledge of the

 4  work.

 5         (b)  Each individual performing services in this state

 6  for an employing unit maintaining at least two separate

 7  establishments in this state is deemed to be performing

 8  services for a single employing unit for the purposes of this

 9  chapter.

10         (c)  A person who is an officer of a corporation, or a

11  member of a limited liability company classified as a

12  corporation for federal income tax purposes, and who performs

13  services for the corporation or limited liability company in

14  this state, regardless of whether those services are

15  continuous, is deemed an employee of the corporation or the

16  limited liability company during all of each week of his or

17  her tenure of office, regardless of whether he or she is

18  compensated for those services. Services are presumed to be

19  rendered for the corporation in cases in which the officer is

20  compensated by means other than dividends upon shares of stock

21  of the corporation owned by him or her.

22         (d)  A limited liability company shall be treated as

23  having the same status as it is classified for federal income

24  tax purposes.

25         Section 19.  Section 443.041, Florida Statutes, is

26  amended to read:

27         443.041  Waiver of rights; fees; privileged

28  communications.--

29         (1)  WAIVER OF RIGHTS VOID.--Any agreement by an

30  individual to waive, release, or commute her or his rights to

31  benefits or any other rights under this chapter is shall be

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 1  void.  Any agreement by an individual in the employ of any

 2  person or concern to pay all or any portion of any employer's

 3  contributions, reimbursements, interest, penalties, fines, or

 4  fees required under this chapter from the such employer, is

 5  shall be void. An No employer may not shall directly or

 6  indirectly make or require or accept any deduction from wages

 7  to finance the employer's contributions, reimbursements,

 8  interest, penalties, fines, or fees required from her or him,

 9  or require or accept any waiver of any right under this

10  chapter hereunder by any individual in her or his employ. An

11  Any employer, or an officer or agent of an employer, who

12  violates any provision of this subsection commits shall be

13  guilty of a misdemeanor of the second degree, punishable as

14  provided in s. 775.082 or s. 775.083.

15         (2)  FEES.--

16         (a)  Except as otherwise provided in this chapter, an

17  No individual claiming benefits may not shall be charged fees

18  of any kind in any proceeding under this chapter by the

19  commission or the Agency for Workforce Innovation, division or

20  their representatives, or by any court or any officer of the

21  court thereof, except as hereinafter provided. An Any

22  individual claiming benefits in any proceeding before the

23  commission or the Agency for Workforce Innovation division, or

24  representatives of either, or a court may be represented by

25  counsel or an duly authorized representative agent, but the no

26  such counsel or representative may not agent shall either

27  charge or receive for those such services more than an amount

28  approved by the commission, the Agency for Workforce

29  Innovation, or division or by the court.

30         (b)  An attorney at law representing a claimant for

31  benefits in any district court of appeal of this state or in

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 1  the Supreme Court of Florida is entitled to counsel fees

 2  payable by the Agency for Workforce Innovation division as set

 3  fixed by the court if the petition for review or appeal is

 4  initiated by the claimant and results in a decision awarding

 5  more benefits than provided in did the decision from which

 6  appeal was taken. The amount of the fee may not exceed 50

 7  percent of the total amount of regular benefits permitted

 8  awarded under s. 443.111(5)(a) during the benefit year.

 9         (c)  The Agency for Workforce Innovation shall pay

10  attorneys' fees awarded under this section from the shall be

11  paid by the division out of Employment Security Administration

12  Trust Fund funds as a part of the costs of administration of

13  this chapter and may pay these fees be paid directly to the

14  attorney for the claimant in a lump sum. The Agency for

15  Workforce Innovation division or the commission may not pay

16  any other fees or costs in connection with an appeal.

17         (d)  Any person, firm, or corporation who or which

18  seeks or receives any remuneration or gratuity for any

19  services rendered on behalf of a claimant, except as allowed

20  by this section and in an amount approved by the Agency for

21  Workforce Innovation, the division or commission, or by a

22  court, commits shall be guilty of a misdemeanor of the second

23  degree, punishable as provided in s. 775.082 or s. 775.083.

24  Any person, firm or corporation who or which shall solicit the

25  business of appearing on behalf of a claimant, or shall make

26  it a business to solicit employment for another in connection

27  with any claim for benefits under this chapter, shall be

28  guilty of a misdemeanor of the second degree, punishable as

29  provided in s. 775.082 or s. 775.083.

30         (3)  PRIVILEGED COMMUNICATIONS.--All letters, reports,

31  communications, or any other matters, either oral or written,

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 1  between an employer and an employee or between the Agency for

 2  Workforce Innovation or its tax collection service provider

 3  division and any of their its agents, representatives, or

 4  employees which are written, sent, delivered, or made in

 5  connection with the requirements and administration of this

 6  chapter, are absolutely privileged and may not be the subject

 7  matter or basis for any suit for slander or libel in any court

 8  of the state.

 9         Section 20.  Section 443.051, Florida Statutes, is

10  amended to read:

11         443.051  Benefits not alienable; exception, child

12  support intercept.--

13         (1)  DEFINITIONS.--As used in this section:

14         (a)  "Unemployment compensation" means any compensation

15  payable under the state law, including amounts payable

16  pursuant to an agreement under any federal law providing for

17  compensation, assistance, or allowances for with respect to

18  unemployment.

19         (b)  "Support obligations" includes only those

20  obligations that which are being enforced under pursuant to a

21  plan described in s. 454 of the Social Security Act which has

22  been approved by the Secretary of Health and Human Services

23  under Part D of Title IV of the Social Security Act.

24         (c)  "State or local child support enforcement agency"

25  means any agency of a state or political subdivision thereof

26  which enforces support obligations.

27         (2)  BENEFITS NOT ALIENABLE.--Except as provided in

28  subsection (3), benefits due under this chapter may shall not

29  be assigned, pledged, encumbered, released, or commuted and

30  shall, except as otherwise provided in this chapter, are be

31  exempt from all claims of creditors and from levy, execution,

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 1  or attachment, or other remedy for recovery or collection of a

 2  debt, which exemption may not be waived.

 3         (3)  EXCEPTION, SUPPORT INTERCEPT.--

 4         (a)  The division shall require Each individual filing

 5  a new claim for unemployment compensation must to disclose at

 6  the time of filing the such claim whether or not she or he

 7  owes support obligations that which are being enforced by the

 8  Department of Revenue a state or local child support

 9  enforcement agency.  If an any applicant discloses that she or

10  he owes support obligations and she or he is determined to be

11  eligible for unemployment compensation benefits, the Agency

12  for Workforce Innovation division shall notify the Department

13  of Revenue if the department is state or local child support

14  enforcement agency enforcing the support such obligation. The

15  Department of Revenue shall, at least biweekly, provide the

16  Agency for Workforce Innovation with a magnetic tape or other

17  electronic data file disclosing the individuals who owe

18  support obligations and the amount of any legally required

19  deductions.

20         (b)  The Agency for Workforce Innovation division shall

21  deduct and withhold from any unemployment compensation

22  otherwise payable to an individual disclosed under paragraph

23  (a) who owes support obligations:

24         1.  The amount specified by the individual to the

25  division to be deducted and withheld under this section;

26         1.2.  The amount determined under pursuant to an

27  agreement submitted to the Agency for Workforce Innovation

28  division under s. 454(19)(B)(i) s. 454(20)(B)(i) of the Social

29  Security Act by the Department of Revenue state or local child

30  support enforcement agency; or

31  

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 1         2.3.  The Any amount otherwise required to be deducted

 2  and withheld from such unemployment compensation through legal

 3  process as defined in s. 459 of the Social Security Act; or.

 4         3.  The amount otherwise specified by the individual to

 5  the Agency for Workforce Innovation to be deducted and

 6  withheld under this section.

 7         (c)  The Agency for Workforce Innovation division shall

 8  pay any amount deducted and withheld under paragraph (b) to

 9  the Department of Revenue appropriate state or local child

10  support enforcement agency.

11         (d)  Any amount deducted and withheld under this

12  subsection shall for all purposes be treated as if it were

13  paid to the individual as unemployment compensation and paid

14  by the such individual to the Department of Revenue state or

15  local child support enforcement agency for support

16  obligations.

17         (e)  The Department of Revenue Each state or local

18  child support enforcement agency shall reimburse the Agency

19  for Workforce Innovation state agency charged with the

20  administration of the Unemployment Compensation Law for the

21  administrative costs incurred by the agency division under

22  this subsection which are attributable to support obligations

23  being enforced by the department state or local child support

24  enforcement agency.

25         Section 21.  Section 443.061, Florida Statutes, is

26  amended to read:

27         (Substantial rewording of section. See

28         s. 443.061, F.S., for present text.)

29         443.061  Vested rights not created.--A right granted

30  under this chapter is subject to amendment or repeal and does

31  not create a vested right in any person.

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 1         Section 22.  Section 443.071, Florida Statutes, is

 2  amended to read:

 3         443.071  Penalties.--

 4         (1)  Any person who Whoever makes a false statement or

 5  representation, knowing it to be false, or knowingly fails to

 6  disclose a material fact to obtain or increase any benefits or

 7  other payment under this chapter or under an employment

 8  security law of any other state, of the Federal Government, or

 9  of a foreign government, either for herself or himself or for

10  any other person, commits is guilty of a felony of the third

11  degree, punishable as provided in s. 775.082, s. 775.083, or

12  s. 775.084.; and Each such false statement or representation

13  or failure to disclose a material fact constitutes shall

14  constitute a separate offense.

15         (2)  Any employing unit or any officer or agent of any

16  employing unit or any other person who makes a false statement

17  or representation, knowing it to be false, or who knowingly

18  fails to disclose a material fact, to prevent or reduce the

19  payment of benefits to any individual entitled to benefits

20  thereto, or to avoid becoming or remaining subject to this

21  chapter hereto, or to avoid or reduce any contribution,

22  reimbursement, or other payment required from an employing

23  unit under this chapter commits is guilty of a felony of the

24  third degree, punishable as provided in s. 775.082, s.

25  775.083, or s. 775.084.

26         (3)  Any employing unit or any officer or agent of any

27  employing unit or any other person who fails to furnish any

28  reports required under this chapter hereunder or to produce or

29  permit the inspection of or copying of records as required

30  under this chapter hereunder, or who fails or refuses, within

31  6 months after written demand therefor by the Agency for

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 1  Workforce Innovation or its tax collection service provider

 2  division, to keep and maintain the payroll records required by

 3  this chapter or and by rule of the Agency for Workforce

 4  Innovation or the state agency providing tax collection

 5  services division, or who willfully fails or refuses to make

 6  any contribution, reimbursement, or other payment required

 7  from an employer employing unit under this chapter commits is

 8  guilty of a misdemeanor of the second degree, punishable as

 9  provided in s. 775.082 or s. 775.083.

10         (4)  Any person who shall willfully violate any

11  provision of this chapter or any order or rule hereunder, the

12  violation of which is made unlawful or the observance of which

13  is required under the terms of this chapter, and for which a

14  penalty is neither prescribed hereunder nor provided by any

15  other applicable statute, is guilty of a misdemeanor of the

16  second degree, punishable as provided in s. 775.082 or s.

17  775.083.

18         (4)(5)  In any prosecution or action under the

19  provisions of this section, the signature of a person on a

20  document, letter, or other writing constitutes shall

21  constitute prima facie evidence of the such person's identity

22  if the following conditions exist:

23         (a)  The person gives her or his name, residence

24  address, home telephone number, present or former place of

25  employment, gender sex, date of birth, social security number,

26  height, weight, and race.

27         (b)  The signature of the such person is witnessed by

28  an agent or employee of the Agency for Workforce Innovation or

29  its tax collection service provider division at the time the

30  document, letter, or other writing is filed.

31  

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 1         Section 23.  Section 443.091, Florida Statutes, is

 2  amended to read:

 3         443.091  Benefit eligibility conditions.--

 4         (1)  An unemployed individual is shall be eligible to

 5  receive benefits for with respect to any week only if the

 6  Agency for Workforce Innovation division finds that:

 7         (a)  She or he has made a claim for benefits for that

 8  with respect to such week in accordance with the such rules

 9  adopted by the Agency for Workforce Innovation as the division

10  may prescribe.

11         (b)  She or he has registered for work with at, and

12  subsequently thereafter continued to report to at, the

13  division, which shall be responsible for notification of the

14  Agency for Workforce Innovation in accordance with its such

15  rules. These rules must not conflict with the requirement in

16  s. 443.111(1)(b) that each claimant must continue to report

17  regardless of any appeal or pending appeal relating to her or

18  his eligibility or disqualification for benefits. The Agency

19  for Workforce Innovation as the division may prescribe; except

20  that the division may, by rule not inconsistent with the

21  purposes of this law, waive or alter either or both of the

22  requirements of this paragraph for subsection as to

23  individuals attached to regular jobs. These rules must not;

24  but no such rule shall conflict with s. 443.111(1).

25         (c)1.  She or he is able to work and is available for

26  work. In order to assess eligibility for a claimed week of

27  unemployment, the Agency for Workforce Innovation division

28  shall develop criteria to determine a claimant's ability to

29  work and availability for work.

30         2.  Notwithstanding any other provision of provisions

31  in this section, an no otherwise eligible individual may not

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 1  shall be denied benefits for any week because she or he is in

 2  training with the approval of the Agency for Workforce

 3  Innovation division, and nor shall such an individual may not

 4  be denied benefits for with respect to any week in which she

 5  or he is in training with the approval of the Agency for

 6  Workforce Innovation division by reason of the application of

 7  provisions in subparagraph 1. relating to availability for

 8  work, or the provisions of s. 443.101(2) relating to failure

 9  to apply for, or refusal to accept, suitable work. Training

10  may be approved by the Agency for Workforce Innovation

11  division in accordance with criteria prescribed by rule. A

12  claimant's eligibility during approved training is contingent

13  upon satisfying eligibility conditions prescribed by rule.

14         3.  Notwithstanding any other provision of this

15  chapter, an individual who is in training approved under s.

16  236(a)(1) of the Trade Act of 1974, as amended, may not be

17  determined to be ineligible or disqualified for benefits with

18  respect to her or his enrollment in such training or because

19  of leaving work that which is not suitable employment to enter

20  such training.  As used in For the purposes of this

21  subparagraph, the term "suitable employment" means, for with

22  respect to a worker, work of a substantially equal or higher

23  skill level than the worker's past adversely affected

24  employment, as defined for purposes of the Trade Act of 1974,

25  as amended, the wages for which are at least not less than 80

26  percent of the worker's average weekly wage as determined for

27  purposes of the Trade Act of 1974, as amended.

28         4.  Notwithstanding any other provision of this

29  section, an otherwise eligible individual may shall not be

30  denied benefits for any week by reason of the application of

31  subparagraph 1. because she or he is before any court of the

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 1  United States or any state under pursuant to a lawfully issued

 2  summons to appear for jury duty.

 3         (d)  She or he participates in reemployment services,

 4  such as job search assistance services, whenever the

 5  individual has been determined, by pursuant to a profiling

 6  system established by rule of the Agency for Workforce

 7  Innovation division, to be likely to exhaust regular benefits

 8  and to be in need of reemployment services.

 9         (e)  She or he has been unemployed for a waiting period

10  of 1 week. A No week may not shall be counted as a week of

11  unemployment under for the purposes of this subsection:

12         1.  Unless it occurs within the benefit year that which

13  includes the week for with respect to which she or he claims

14  payment of benefits.

15         2.  If benefits have been paid for that week with

16  respect thereto.

17         3.  Unless the individual was eligible for benefits for

18  that week with respect thereto as provided in this section and

19  s. 443.101, except for the requirements of this subsection and

20  of s. 443.101(5).

21         (f)  She or he has been paid wages for insured work

22  equal to 1.5 times her or his high quarter wages during her or

23  his base period, except that an unemployed individual is not

24  eligible to receive benefits if the base period wages are less

25  than $3,400. As amended by this act, this paragraph applies

26  only to benefit years beginning on or after July 1, 1996.

27         (g)  She or he submitted to the Agency for Workforce

28  Innovation a valid social security number assigned to her or

29  him. The Agency for Workforce Innovation may verify the social

30  security number with the United States Social Security

31  Administration and may deny benefits if the agency is unable

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 1  to verify the individual's social security number, if the

 2  social security number is invalid, or if the social security

 3  number is not assigned to the individual.

 4         (2)  An No individual may not receive benefits in a

 5  benefit year unless, after subsequent to the beginning of the

 6  next preceding benefit year during which she or he received

 7  benefits, she or he performed service, regardless of whether

 8  or not in employment as defined in s. 443.036, and earned

 9  remuneration for that such service of at least in an amount

10  equal to not less than 3 times her or his weekly benefit

11  amount as determined for her or his current benefit year.

12         (3)  Benefits based on service in employment described

13  defined in s. 443.1216(2) and (3) are s. 443.036(21)(b) and

14  (c) shall be payable in the same amount, on the same terms,

15  and subject to the same conditions as benefits payable based

16  on the basis of other service subject to this chapter, except

17  that:

18         (a)  Benefits are shall not payable for be paid based

19  on services in an instructional, research, or principal

20  administrative capacity for an educational institution or an

21  institution of higher education for any week of unemployment

22  commencing during the period between 2 successive academic

23  years; during a similar period between two regular terms,

24  whether or not successive; or during a period of paid

25  sabbatical leave provided for in the individual's contract, to

26  any individual, if the such individual performs those such

27  services in the first of those such academic years or terms

28  and there is a contract or a reasonable assurance that the

29  such individual will perform services in any such capacity for

30  any educational institution or institution of higher education

31  in the second of those such academic years or terms.

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 1         (b)  Benefits may shall not be based on services in any

 2  other capacity for an educational institution or an

 3  institution of higher education to any individual for any week

 4  that which commences during a period between 2 successive

 5  academic years or terms if the such individual performs those

 6  such services in the first of the academic years or terms and

 7  there is a reasonable assurance that the such individual will

 8  perform those such services in the second of the academic

 9  years or terms. However; except that, if compensation is

10  denied to any individual under this paragraph and the such

11  individual was not offered an opportunity to perform those

12  such services for the educational institution for the second

13  of those such academic years or terms, that individual is

14  shall be entitled to a retroactive payment of compensation for

15  each week for which the individual filed a timely claim for

16  compensation and for which compensation was denied solely by

17  reason of this paragraph.

18         (c)  Benefits are shall not payable be paid, based on

19  services provided to an educational institution or institution

20  of higher learning, to any individual for any week that which

21  commences during an established and customary vacation period

22  or holiday recess if the such individual performs any services

23  described in paragraph (a) or paragraph (b) in the period

24  immediately before the such vacation period or holiday recess

25  and there is a reasonable assurance that the such individual

26  will perform any such service in the period immediately after

27  the following such vacation period or holiday recess.

28         (d)  Benefits are shall not be payable for on the basis

29  of services in any capacity such capacities as specified in

30  paragraphs (a), (b), and (c) to any individual who performed

31  those such services in an educational institution while in the

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 1  employ of a governmental agency or governmental entity that

 2  which is established and operated exclusively for the purpose

 3  of providing those such services to one or more educational

 4  institutions.

 5         (e)  Benefits are shall not be payable for on the basis

 6  of services in any capacity such capacities as specified in

 7  paragraphs (a), (b), (c), and (d) to any individual who

 8  provided those such services to or on behalf of an educational

 9  institution, or an institution of higher education.

10         (f)  As used in this subsection, the term:

11         1.  "Fixed contract" means a written agreement of

12  employment for a specified period of time., and the term

13         2.  "Continuing contract" means a written agreement

14  that is automatically renewed until terminated by one of the

15  parties to the contract.

16         (4)  In the event of national emergency, in the course

17  of which the Federal Emergency Unemployment Payment Plan is,

18  at the request of the Governor, invoked for all or any part of

19  the state, the emergency such plan shall supersede the

20  procedures prescribed by this chapter, and by rules adopted

21  under this chapter hereunder, and the Agency for Workforce

22  Innovation division shall act as the Florida agency for the

23  United States Department of Labor in the administration of the

24  such plan.

25         (5)  Benefits are shall not payable be paid to any

26  individual based on the basis of any service, 90 percent or

27  more of which consists of participating in sports or athletic

28  events or training, or preparing to so participate, for any

29  week that which commences during the period between two

30  successive sport seasons, (or similar periods,) if the such

31  individual performed the such service in the first of those

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 1  such seasons, (or similar periods,) and there is a reasonable

 2  assurance that the such individual will perform those such

 3  services in the later of those such seasons, (or similar

 4  periods).

 5         (6)  With respect to weeks of unemployment beginning on

 6  or after January 1, 1978, wages for insured work shall include

 7  wages paid for previously uncovered services.  For the

 8  purposes of this subsection, except to the extent that

 9  assistance under Title II of the Emergency Jobs and

10  Unemployment Assistance Act of 1974 was paid on the basis of

11  such services, the term "previously uncovered services" means

12  services:

13         (a)  Which were not employment as defined in this

14  chapter prior to January 1, 1978, and were not services

15  covered pursuant to s. 443.121(3) at any time during the

16  1-year period ending December 31, 1975; and

17         (b)  Which are:

18         1.  Agricultural labor or domestic service as defined

19  in s. 443.036; or

20         2.  Services performed by an employee of this state or

21  a political subdivision thereof, as provided in s.

22  443.036(21)(b), or by an employee of a nonprofit educational

23  institution which is not an institution of higher education.

24         (7)  Benefits paid to any individual whose base period

25  wages include wages for previously uncovered services, as

26  defined in subsection (6), shall not be charged to the

27  employer or the employer's experience rating account, to the

28  extent that such individual would not have been eligible to

29  receive such compensation had the state not provided for

30  payment of compensation on the basis of such previously

31  uncovered services, and provided benefits shall be paid for

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 1  such previously uncovered service only to the extent that the

 2  division determines that the unemployment compensation fund

 3  may be reimbursed for such benefits pursuant to Pub. L. No.

 4  94-566, s. 121.

 5         Section 24.  Section 443.101, Florida Statutes, is

 6  amended to read:

 7         443.101  Disqualification for benefits.--An individual

 8  shall be disqualified for benefits:

 9         (1)(a)  For the week in which he or she has voluntarily

10  left his or her work without good cause attributable to his or

11  her employing unit or in which the individual has been

12  discharged by his or her employing unit for misconduct

13  connected with his or her work, based on a finding if so found

14  by the Agency for Workforce Innovation division. The term

15  "work," As used in this paragraph, the term "work" means any

16  work, whether full-time, part-time, or temporary.

17         1.  Disqualification for voluntarily quitting continues

18  shall continue for the full period of unemployment next

19  ensuing after he or she has left his or her full-time,

20  part-time, or temporary work voluntarily without good cause

21  and until the such individual has earned income equal to or in

22  excess of 17 times his or her weekly benefit amount.; the term

23  "good cause" As used in this subsection, the term "good cause"

24  includes only that such cause as is attributable to the

25  employing unit or which consists of illness or disability of

26  the individual requiring separation from his or her work. Any

27  No other disqualification may not be imposed. An individual is

28  shall not be disqualified under this subsection for

29  voluntarily leaving temporary work to return immediately when

30  called to work by the permanent employing unit that

31  

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 1  temporarily terminated his or her work within the previous 6

 2  calendar months.

 3         2.  Disqualification for being discharged for

 4  misconduct connected with his or her work continues shall

 5  continue for the full period of unemployment next ensuing

 6  after having been discharged and until the such individual has

 7  become reemployed and has earned income of at least not less

 8  than 17 times his or her weekly benefit amount and for not

 9  more than 52 weeks that immediately follow that such week, as

10  determined by the Agency for Workforce Innovation division in

11  each case according to the circumstances in each case or the

12  seriousness of the misconduct, under the agency's rules

13  adopted pursuant to rules of the division enacted for

14  determinations of disqualification for benefits for

15  misconduct.

16         (b)  For any week with respect to which the Agency for

17  Workforce Innovation division finds that his or her

18  unemployment is due to a suspension for misconduct connected

19  with the individual's work.

20         (c)  For any week with respect to which the Agency for

21  Workforce Innovation division finds that his or her

22  unemployment is due to a leave of absence, if the such leave

23  was voluntarily initiated by the such individual.

24         (d)  For any week with respect to which the Agency for

25  Workforce Innovation division finds that his or her

26  unemployment is due to a discharge for misconduct connected

27  with the individual's work, consisting of drug use, as

28  evidenced by a positive, confirmed drug test.

29         (2)  If the Agency for Workforce Innovation division

30  finds that the individual has failed without good cause either

31  to apply for available suitable work when so directed by the

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 1  agency division or the one-stop career center employment

 2  office, or to accept suitable work when offered to him or her,

 3  or to return to the individual's customary self-employment

 4  when so directed by the agency division, the such

 5  disqualification continues shall continue for the full period

 6  of unemployment next ensuing after he or she has failed

 7  without good cause either to apply for available suitable

 8  work, or to accept suitable work, or to return to his or her

 9  customary self-employment, under pursuant to this subsection,

10  and until the such individual has earned income at least equal

11  to or in excess of 17 times his or her weekly benefit amount.

12  The Agency for Workforce Innovation division shall by rule

13  adopt provide criteria for determining the "suitability of

14  work," as used in this section. The Agency for Workforce

15  Innovation division in developing these such rules shall

16  consider the duration of a claimant's unemployment in

17  determining the suitability of work and the suitability of

18  proposed rates of compensation for available work. Further,

19  after an individual has received 25 weeks of benefits in a

20  single year, suitable work is shall be a job that which pays

21  the minimum wage and is 120 percent or more of the weekly

22  benefit amount the individual is drawing.

23         (a)  In determining whether or not any work is suitable

24  for an individual, the Agency for Workforce Innovation

25  division shall consider the degree of risk involved to his or

26  her health, safety, and morals; his or her physical fitness

27  and prior training; the individual's experience and prior

28  earnings; his or her length of unemployment and prospects for

29  securing local work in his or her customary occupation; and

30  the distance of the available work from his or her residence.

31  

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 1         (b)  Notwithstanding any other provisions of this

 2  chapter, no work is not shall be deemed suitable and benefits

 3  may shall not be denied under this chapter to any otherwise

 4  eligible individual for refusing to accept new work under any

 5  of the following conditions:

 6         1.  If the position offered is vacant due directly to a

 7  strike, lockout, or other labor dispute.

 8         2.  If the wages, hours, or other conditions of the

 9  work offered are substantially less favorable to the

10  individual than those prevailing for similar work in the

11  locality.

12         3.  If as a condition of being employed, the individual

13  would be required to join a company union or to resign from or

14  refrain from joining any bona fide labor organization.

15         (c)  If the Agency for Workforce Innovation division

16  finds that an individual was has been rejected for offered

17  employment as the direct result of a positive, confirmed drug

18  test required as a condition of employment, the such

19  individual is shall be disqualified for refusing to accept an

20  offer of suitable work.

21         (3)  For any week with respect to which he or she is

22  receiving or has received remuneration in the form of:

23         (a)  Wages in lieu of notice.;

24         (b)1.  Compensation for temporary total disability or

25  permanent total disability under the workers' compensation law

26  of any state or under a similar law of the United States.

27         2.  However, if the remuneration referred to in

28  paragraphs (a) and (b) is less than the benefits that which

29  would otherwise be due under this chapter, he or she is shall

30  be entitled to receive for that such week, if otherwise

31  

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 1  eligible, benefits reduced by the amount of the such

 2  remuneration.

 3         (4)  For any week with respect to which the Agency for

 4  Workforce Innovation division finds that his or her total or

 5  partial unemployment is due to a labor dispute in active

 6  progress which exists at the factory, establishment, or other

 7  premises at which he or she is or was last employed; except

 8  that this subsection does shall not apply if it is shown to

 9  the satisfaction of the Agency for Workforce Innovation

10  division that:

11         (a)1.  He or she is not participating in, financing, or

12  directly interested in the labor dispute that which is in

13  active progress; however, the payment of regular union dues

14  may shall not be construed as financing a labor dispute within

15  the meaning of this section; and

16         2.  He or she does not belong to a grade or class of

17  workers of which immediately before the commencement of the

18  labor dispute there were members employed at the premises at

19  which the labor dispute occurs any of whom are participating

20  in, financing, or directly interested in the dispute; if in

21  any case separate branches of work are commonly conducted as

22  separate businesses in separate premises, or are conducted in

23  separate departments of the same premises, each department

24  shall, for the purpose of this subsection, is be deemed to be

25  a separate factory, establishment, or other premise.

26         (b)  His or her total or partial unemployment results

27  from a lockout by his or her employer. As used in For the

28  purposes of this section, the term "lockout" means shall mean

29  a situation in which where employees have not gone on strike,

30  nor have employees notified the employer of a date certain for

31  a strike, but in which where employees have been denied entry

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 1  to the factory, establishment, or other premises of employment

 2  by the employer. However, benefits are shall not be payable

 3  under this paragraph if the lockout action was taken in

 4  response to threats, actions, or other indications of

 5  impending damage to property and equipment or possible

 6  physical violence by employees or in response to actual damage

 7  or violence or a substantial reduction in production

 8  instigated or perpetrated by employees.

 9         (5)  For any week with respect to which or a part of

10  which he or she has received or is seeking unemployment

11  benefits under an unemployment compensation law of another

12  state or of the United States.; For the purposes of this

13  subsection, an unemployment compensation law of the United

14  States is any law of the United States which provides for

15  payment of any type and in any amounts for periods of

16  unemployment due to lack of work.; However, if the appropriate

17  agency of the such other state or of the United States finally

18  determines that he or she is not entitled to such unemployment

19  benefits, this disqualification does shall not apply.

20         (6)  For a period of not to exceed 1 year from the date

21  of the discovery by the Agency for Workforce Innovation

22  division of the making of any false or fraudulent

23  representation for the purpose of obtaining benefits contrary

24  to the provisions of this chapter, constituting a violation

25  under within the intent of s. 443.071. This; Any such

26  disqualification may be appealed from in the same manner as

27  from any other disqualification imposed under this section

28  hereunder. A conviction by any court of competent jurisdiction

29  in this state of the offense prohibited or punished by s.

30  443.071 is shall be conclusive upon the appeals referee and

31  the commission of the making of the such false or fraudulent

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 1  representation for which disqualification is imposed under

 2  this section hereunder.

 3         (7)  If the Agency for Workforce Innovation division

 4  finds that the individual is an alien, unless the such alien

 5  is an individual who has been lawfully admitted for permanent

 6  residence or otherwise is permanently residing in the United

 7  States under color of law, (including an alien who is lawfully

 8  present in the United States as a result of the application of

 9  the provisions of s. 203(a)(7) or s. 212(d)(5) of the

10  Immigration and Nationality Act), if provided that any

11  modifications to the provisions of s. 3304(a)(14) of the

12  Federal Unemployment Tax Act, as provided by Pub. L. No.

13  94-566, which specify other conditions or other effective

14  dates than those stated under federal law herein for the

15  denial of benefits based on services performed by aliens, and

16  which modifications are required to be implemented under state

17  law as a condition for full tax credit against the tax imposed

18  by the Federal Unemployment Tax Act, are shall be deemed

19  applicable under the provisions of this section, if provided:

20         (a)  Any data or information required of individuals

21  applying for benefits to determine whether benefits are not

22  payable to them because of their alien status is shall be

23  uniformly required from all applicants for benefits; and

24         (b)  In the case of an individual whose application for

25  benefits would otherwise be approved, a no determination that

26  benefits to such individual are not payable because of his or

27  her alien status may not shall be made except by upon a

28  preponderance of the evidence.

29  

30  (c)  If the Agency for Workforce Innovation division finds

31  that the individual has refused without good cause an offer of

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 1  resettlement or relocation, which offer provides for suitable

 2  employment for the such individual notwithstanding the

 3  distance of such relocation, resettlement, or employment from

 4  the current location of the such individual in this state,

 5  this such disqualification continues shall continue for the

 6  week in which the such failure occurred and for not more than

 7  17 weeks immediately after that following such week, or a

 8  reduction by not more than 5 weeks from the duration of

 9  benefits, as determined by the Agency for Workforce Innovation

10  division in each case.

11         (8)  For any week with respect to which he or she has

12  received, from a base period employer, benefits from a

13  retirement, pension, or annuity program embodied in a union

14  contract or either a public or private employee benefit

15  program, except:

16         (a)  For any week in which benefits from a retirement,

17  pension, or annuity program, as referred to in this

18  subsection, are less than the weekly benefits that which would

19  otherwise be due under this chapter, he or she is shall be

20  entitled to receive for that such week, if otherwise eligible,

21  benefits reduced by the amount of benefits from the

22  retirement, pension, or annuity program, prorated to a weekly

23  basis;

24         (b)  For any week in which an individual has received

25  benefits from a retirement, pension, or annuity program, as

26  referred to in this subsection, for which program he or she

27  has paid at least one-half of the contributions, the

28  individual is shall be entitled to receive for that such week,

29  if otherwise eligible, benefits reduced by one-half of the

30  amount of benefits from the retirement, pension, or annuity

31  program, prorated on a weekly basis; or

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 1         (c)  For any week in which he or she has received

 2  benefits from a retirement, pension, or annuity program under

 3  the United States Social Security Act, for which program he or

 4  she has paid any contribution, there shall be no reduction in

 5  benefits may not be reduced because of the contribution. This

 6  paragraph applies only to weeks of unemployment beginning on

 7  or after July 5, 1992.

 8  

 9  For the purpose of this subsection, benefits from the United

10  States Social Security Act, a disability benefit program, or

11  any other similar periodic payment that is based on the

12  previous work of the such individual are shall be considered

13  as retirement income, except as provided in paragraph (c).

14         (9)  If the individual was terminated from his or her

15  work for violation of any criminal law punishable by

16  imprisonment, or for any dishonest act, in connection with his

17  or her work, as follows:

18         (a)  If the Agency for Workforce Innovation division or

19  the Unemployment Appeals Commission finds that the individual

20  was terminated from his or her work for violation of any

21  criminal law punishable by imprisonment in connection with his

22  or her work, and the individual was has been found guilty of

23  the offense, has made an admission of guilt in a court of law,

24  or has entered a plea of no contest, the individual is shall

25  not be entitled to unemployment benefits compensation for up

26  to 52 weeks, under pursuant to rules adopted by the Agency for

27  Workforce Innovation division, and until he or she has earned

28  income equal to or in excess of at least 17 times his or her

29  weekly benefit amount. If, before prior to an adjudication of

30  guilt, an admission of guilt, or a plea of no contest, the

31  employer shows the Agency for Workforce Innovation can show

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 1  before a hearing examiner or appeals referee that the arrest

 2  was due to a crime against the employer or the employer's

 3  business and, after considering all the evidence, the Agency

 4  for Workforce Innovation hearing examiner or appeals referee

 5  finds misconduct in connection with the individual's work, the

 6  individual is shall not be entitled to unemployment benefits

 7  compensation.

 8         (b)  If the Agency for Workforce Innovation division or

 9  the Unemployment Appeals Commission finds that the individual

10  was terminated from work for any dishonest act in connection

11  with his or her work, the individual is shall not be entitled

12  to unemployment benefits compensation for up to 52 weeks,

13  under pursuant to rules adopted by the Agency for Workforce

14  Innovation division, and until he or she has earned income

15  equal to or in excess of at least 17 times his or her weekly

16  benefit amount. In addition, if should the employer terminates

17  terminate an individual as a result of a dishonest act in

18  connection with his or her work and the Agency for Workforce

19  Innovation hearing examiner or appeals referee finds

20  misconduct in connection with his or her work, the individual

21  is shall not be entitled to unemployment benefits

22  compensation.

23  

24  With respect to an individual so disqualified for benefits,

25  the account of the terminating employer, if the such employer

26  is in the base period, is shall be noncharged at the time the

27  disqualification is imposed.

28         (10)  Subject to the requirements of this subsection,

29  if the claim is made based on the basis of loss of employment

30  as a leased employee for an employee leasing company or as a

31  temporary employee for a temporary help firm.

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 1         (a)  As used in this subsection, the term:

 2         1.  "Temporary help firm" means a firm that hires its

 3  own employees and assigns them to clients to support or

 4  supplement the client's workforce in work situations such as

 5  employee absences, temporary skill shortages, seasonal

 6  workloads, and special assignments and projects. The term also

 7  includes a firm created by an entity licensed under s.

 8  125.012(6), which hires employees assigned by a union for the

 9  purpose of supplementing or supporting the workforce of the

10  temporary help firm's clients.  The term does not include

11  employee leasing companies regulated under part XI of chapter

12  468.

13         2.  "Temporary employee" means an employee assigned to

14  work for the clients of a temporary help firm.

15         3.  "Leased employee" means an employee assigned to

16  work for the clients of an employee leasing company regulated

17  under part XI of chapter 468.

18         (b)  A temporary or leased employee is will be deemed

19  to have voluntarily quit employment and is will be

20  disqualified for benefits under subparagraph (1)(a)1. if, upon

21  conclusion of his or her latest assignment, the temporary or

22  leased employee, without good cause, failed to contact the

23  temporary help or employee-leasing firm for reassignment, if

24  provided that the employer advised the temporary or leased

25  employee at the time of hire and that the leased employee is

26  notified also at the time of separation that he or she must

27  report for reassignment upon conclusion of each assignment,

28  regardless of the duration of the assignment, and that

29  unemployment benefits may be denied for failure to report do

30  so.

31  

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 1         (11)  If an individual is discharged from employment

 2  for drug use as evidenced by a positive, confirmed drug test

 3  as provided in paragraph (1)(d), or is rejected for offered

 4  employment because of a positive, confirmed drug test as

 5  provided in paragraph (2)(c), test results and chain of

 6  custody documentation provided to the employer by a licensed

 7  and approved drug-testing laboratory is will be

 8  self-authenticating and admissible in unemployment

 9  compensation hearings, and such evidence creates will create a

10  rebuttable presumption that the individual used, or was using,

11  controlled substances, subject to the following conditions:

12         (a)  To qualify for the presumption described in this

13  subsection, an employer must have implemented a drug-free

14  workplace program under ss. 440.101 and 440.102, and must

15  submit proof that the employer has qualified for the insurance

16  discounts provided under s. 627.0915, as certified by the

17  insurance carrier or self-insurance unit. In lieu of these

18  requirements thereof, an employer who does not fit the

19  definition of "employer" in s. 440.102 may qualify for the

20  presumption if provided that the employer is in compliance

21  with equivalent or more stringent drug-testing standards

22  established by federal law or regulation.

23         (b)  Only laboratories licensed and approved as

24  provided in s. 440.102(9), or as provided by equivalent or

25  more stringent licensing requirements established by federal

26  law or regulation may perform the drug such tests.

27         (c)  Disclosure of drug test results and other

28  information pertaining to drug testing of individuals who

29  claim or receive compensation under this chapter shall be

30  governed by the provisions of s. 443.1715.

31  

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 1         Section 25.  Section 443.111, Florida Statutes, is

 2  amended to read:

 3         443.111  Payment of benefits.--

 4         (1)  MANNER OF PAYMENT.--Benefits are shall be payable

 5  from the fund in accordance with such rules adopted by the

 6  Agency for Workforce Innovation as the division may prescribe,

 7  subject to the following requirements:

 8         (a)  Benefits are payable shall be paid through claims

 9  offices or by mail or electronically.

10         (b)  Each claimant must shall report in the manner

11  prescribed by the Agency for Workforce Innovation division to

12  certify for benefits that which are paid and must shall

13  continue to report at least biweekly to receive unemployment

14  benefits and to attest to the fact that she or he is able and

15  available for work, has not refused suitable work, and is

16  seeking work, and, if she or he has worked, to report earnings

17  from that such work. Each claimant must continue to report

18  regardless of any appeal or pending appeal relating to her or

19  his eligibility or disqualification for benefits.

20         (2)  QUALIFYING REQUIREMENTS.--To establish a benefit

21  year for unemployment insurance benefits, effective on or

22  after July 1, 1996, an individual must have:

23         (a)  Wage credits in two or more calendar quarters of

24  the individual's base period.

25         (b)  Minimum total base period wage credits equal to

26  the high quarter wages multiplied by 1.5, but at least not

27  less than $3,400 in the base period.

28         (3)  WEEKLY BENEFIT AMOUNT.--An individual's "weekly

29  benefit amount" is shall be an amount equal to one

30  twenty-sixth of the total wages for insured work paid during

31  that quarter of the base period in which the such total wages

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 1  paid were the highest, but not less than $32 or more than

 2  $275. For claims with benefit years beginning January 1, 2000,

 3  through December 31, 2000, an additional 5 percent of the

 4  weekly benefit amount shall be added for the first 8

 5  compensable weeks of benefits paid, not to exceed $288. The

 6  Such weekly benefit amount, if not a multiple of $1, is shall

 7  be rounded downward to the nearest full dollar amount. The

 8  maximum weekly benefit amount in effect at the time the

 9  claimant establishes an individual weekly benefit amount is

10  shall be the maximum benefit amount applicable throughout the

11  claimant's benefit year.

12         (4)  WEEKLY BENEFIT FOR UNEMPLOYMENT.--

13         (a)  Total.--Each eligible individual who is totally

14  unemployed in any week is shall be paid for the with respect

15  to such week a benefit in an amount equal to her or his weekly

16  benefit amount.

17         (b)  Partial.--Each eligible individual who is

18  partially unemployed in any week is shall be paid for the with

19  respect to such week a benefit in an amount equal to her or

20  his weekly benefit less that part of the earned income, if

21  any, (if any) payable to her or him for the with respect to

22  such week which is in excess of 8 times the federal hourly

23  minimum wage.  These Such benefits, if not a multiple of $1,

24  are shall be rounded downward to the nearest full dollar

25  amount. This paragraph applies only to weeks of unemployment

26  beginning on or after July 5, 1992.

27         (5)  DURATION OF BENEFITS.--

28         (a)1.  Each Any otherwise eligible individual is shall

29  be entitled during any benefit year to a total amount of

30  benefits equal to 25 percent of the total wages in his or her

31  the base period, not to exceed $7,150. For claims with benefit

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 1  years beginning January 1, 2000, through December 31, 2000, an

 2  additional amount equal to 5 percent of the weekly benefit

 3  amount multiplied by 8 shall be added to the calculated total

 4  amount of benefits, the sum of which may not exceed $7,254.

 5  However, the such total amount of benefits, if not a multiple

 6  of $1, is shall be rounded downward to the nearest full dollar

 7  amount. These Such benefits are shall be payable at a weekly

 8  rate no greater than the weekly benefit amount.

 9         2.  For the purposes of this subsection, wages are

10  shall be counted as "wages for insured work" for benefit

11  purposes with respect to any benefit year only if the such

12  benefit year begins after subsequent to the date on which the

13  employing unit by whom the such wages were paid has satisfied

14  the conditions of this chapter for with respect to becoming an

15  employer.

16         (b)  If the remuneration of an individual is not based

17  upon a fixed period or duration of time or if the individual's

18  wages are paid at irregular intervals or in a such manner that

19  does as not to extend regularly over the period of employment,

20  the wages for any week or for any calendar quarter for the

21  purpose of computing an individual's right to employment

22  benefits only are shall be determined in the such manner as

23  may by rule be prescribed by rule. These Such rules, to the

24  extent practicable, must so far as possible, shall secure

25  results reasonably similar to those that which would prevail

26  if the individual were paid her or his wages at regular

27  intervals.

28         (6)  EXTENDED BENEFITS.--

29         (a)  Definitions.--As used in this subsection, unless

30  the context clearly requires otherwise, the term:

31         1.  "Extended benefit period" means a period which:

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 1         a.  Begins with the third week after a week for which

 2  there is a state "on" indicator; and

 3         b.  Ends with either of the following weeks, whichever

 4  occurs later:

 5         (I)  The third week after the first week for which

 6  there is a state "off" indicator; or

 7         (II)  The 13th consecutive week of such period.

 8  

 9  However, no extended benefit period may begin by reason of a

10  state "on" indicator before the 14th week following the end of

11  a prior extended benefit period which was in effect with

12  respect to this state.

13         2.  There is a "state 'on' indicator" for a week if the

14  rate of insured unemployment (not seasonally adjusted) under

15  the state law, for the period consisting of such week and the

16  12 weeks immediately preceding it:

17         a.  Equaled or exceeded 120 percent of the average of

18  such rates for the corresponding 13-week period ending in each

19  of the preceding 2 calendar years; and

20         b.  Equaled or exceeded 5 percent.

21         3.  There is a "state 'off' indicator" for a week if,

22  for the period consisting of such week and the immediately

23  preceding 12 weeks, either sub-subparagraph a. or

24  sub-subparagraph b. of subparagraph 2. was not satisfied.

25         4.  "Rate of insured unemployment," for purposes of

26  subparagraphs 2. and 3., means the percentage derived by

27  dividing the average weekly number of individuals filing

28  claims for regular compensation in this state excluding

29  extended benefit claimants for weeks of unemployment with

30  respect to the most recent 13-consecutive-week period, as

31  determined by the division on the basis of its reports to the

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 1  United States Secretary of Labor, by the average monthly

 2  employment covered under this chapter for the first four of

 3  the most recent six completed calendar quarters ending before

 4  the end of such 13-week period.

 5         5.  "Regular benefits" means benefits payable to an

 6  individual under this chapter or under any other state law,

 7  including benefits payable to federal civilian employees and

 8  to ex-service members pursuant to 5 U.S.C. chapter 85, other

 9  than extended benefits.

10         6.  "Extended benefits" means benefits, including

11  benefits payable to federal civilian employees and to

12  ex-service members pursuant to 5 U.S.C. chapter 85, payable to

13  an individual under the provisions of this subsection for

14  weeks of unemployment in her or his eligibility period.

15         7.  "Eligibility period" of an individual means the

16  period consisting of the weeks in her or his benefit year

17  which begin in an extended benefit period and, if her or his

18  benefit year ends within such extended benefit period, any

19  weeks thereafter which begin in such period.

20         8.  "Exhaustee" means an individual who, with respect

21  to any week of unemployment in her or his eligibility period:

22         a.  Has received, prior to such week, all of the

23  regular benefits that were available to her or him under this

24  chapter or any other state law, including dependents'

25  allowances and benefits payable to federal civilian employees

26  and ex-service members under 5 U.S.C. chapter 85, in her or

27  his current benefit year that includes such week.  For the

28  purposes of this subparagraph, an individual shall be deemed

29  to have received all of the regular benefits that were

30  available to her or him although, as a result of a pending

31  appeal with respect to wages paid for insured work that were

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 1  not considered in the original monetary determination in her

 2  or his benefit year, she or he may subsequently be determined

 3  to be entitled to added regular benefits;

 4         b.  Her or his benefit year having expired prior to

 5  such week, has been paid no, or insufficient, wages for

 6  insured work on the basis of which she or he could establish a

 7  new benefit year that would include such week; and

 8         c.(I)  Has no right to unemployment benefits or

 9  allowances, as the case may be, under the Railroad

10  Unemployment Insurance Act or such other federal laws as are

11  specified in regulations issued by the United States Secretary

12  of Labor; and

13         (II)  Has not received and is not seeking unemployment

14  benefits under the unemployment compensation law of Canada;

15  but if she or he is seeking such benefits and the appropriate

16  agency finally determines that she or he is not entitled to

17  benefits under such law, she or he is considered an exhaustee.

18         (b)  Effect of state law provisions relating to regular

19  benefits on claims for, and the payment of, extended

20  benefits.--Except when the result would be inconsistent with

21  the other provisions of this subsection, as provided in the

22  rules of the division, the provisions of this chapter which

23  apply to claims for, or the payment of, regular benefits shall

24  apply to claims for, and the payment of, extended benefits.

25  Such extended benefits shall be charged to the experience

26  rating accounts of employers to the extent the share of such

27  extended benefits paid from this state's unemployment

28  compensation trust fund is not eligible for reimbursement from

29  federal sources.

30         (c)  Eligibility requirements for extended benefits.--

31  

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 1         1.  An individual shall be eligible to receive extended

 2  benefits with respect to any week of unemployment in her or

 3  his eligibility period only if the division finds that, with

 4  respect to such week:

 5         a.  She or he is an exhaustee as defined in

 6  subparagraph (a)8.

 7         b.  She or he has satisfied the requirements of this

 8  chapter for the receipt of regular benefits that are

 9  applicable to individuals claiming extended benefits,

10  including not being subject to a disqualification for the

11  receipt of benefits.  An individual who is disqualified to

12  receive regular benefits due to her or his having voluntarily

13  left work, having been discharged from work for misconduct, or

14  having refused suitable work may not receive extended benefits

15  even after the disqualification period for regular benefits

16  has terminated. However, if the disqualification period for

17  regular benefits terminates because the individual received

18  the required amount of remuneration for services rendered as a

19  common-law employee, she or he may receive extended benefits.

20         c.  The individual has been paid wages for insured work

21  with respect to the applicable benefit year equal to

22  one-and-one-half times the high quarter earnings during this

23  base period.

24         2.a.  Except as provided in sub-subparagraph b., an

25  individual shall not be eligible for extended benefits for any

26  week if:

27         (I)  Extended benefits are payable for such week

28  pursuant to an interstate claim filed in any state under the

29  interstate benefit payment plan, and

30         (II)  No extended benefit period is in effect for such

31  week in such state.

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 1         b.  This subparagraph shall not apply with respect to

 2  the first 2 weeks for which extended benefits are payable,

 3  pursuant to an interstate claim filed under the interstate

 4  benefit payment plan, to the individual from the extended

 5  benefit account established for the individual with respect to

 6  the benefit year.

 7         3.a.  An individual shall be disqualified for receipt

 8  of extended benefits if the division finds that, during any

 9  week of unemployment in her or his eligibility period:

10         (I)  She or he has failed to apply for suitable work

11  or, if offered, has failed to accept suitable work, unless the

12  individual can furnish to the division satisfactory evidence

13  that her or his prospects for obtaining work in her or his

14  customary occupation within a reasonably short period are

15  good. If such evidence is deemed satisfactory for this

16  purpose, the determination of whether any work is suitable

17  with respect to such individual shall be made in accordance

18  with the definition of suitable work contained in s.

19  443.101(2).  Such disqualification shall begin with the week

20  in which such failure occurred and shall continue until she or

21  he has been employed for at least 4 weeks and has earned wages

22  equal to or in excess of 17 times her or his weekly benefit

23  amount.

24         (II)  She or he has failed to furnish tangible evidence

25  that she or he has actively engaged in a systematic and

26  sustained effort to find work. Such disqualification shall

27  begin with the week in which such failure occurred and shall

28  continue until she or he has been employed for at least 4

29  weeks and has earned wages equal to or in excess of 4 times

30  her or his weekly benefit amount.

31  

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 1         b.  Except as otherwise provided in

 2  sub-sub-subparagraph a.(I), for purposes of this subparagraph,

 3  the term "suitable work" means any work which is within the

 4  individual's capabilities to perform, if:

 5         (I)  The gross average weekly remuneration payable for

 6  the work exceeds the sum of the individual's weekly benefit

 7  amount plus the amount, if any, of supplemental unemployment

 8  benefits, as defined in s. 501(c)(17)(D) of the Internal

 9  Revenue Code of 1954, as amended, payable to such individual

10  for such week;

11         (II)  The wages payable for the work equal the higher

12  of the minimum wages provided by s. 6(a)(1) of the Fair Labor

13  Standards Act of 1938, without regard to any exemption, or the

14  state or local minimum wage;

15         (III)  The position was offered to the individual in

16  writing and was listed with the State Employment Service; and

17         (IV)  Such work otherwise meets the definition of

18  suitable work contained in s. 443.101(2) to the extent that

19  such criteria of suitability are not inconsistent with the

20  provisions of this subparagraph.

21         4.  However, notwithstanding subparagraph 3., or any

22  other provision of this chapter, an individual who is in

23  training approved under s. 236(a)(1) of the Trade Act of 1974,

24  as amended, may not be determined to be ineligible or

25  disqualified for extended benefits with respect to her or his

26  enrollment in such training or because of leaving work which

27  is not suitable employment to enter such training. For the

28  purposes of this subparagraph, the term "suitable employment"

29  means, with respect to a worker, work of a substantially equal

30  or higher skill level than the worker's past adversely

31  affected employment, as defined for purposes of the Trade Act

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 1  of 1974, as amended, the wages for which are not less than 80

 2  percent of the worker's average weekly wage, as determined for

 3  purposes of the Trade Act of 1974, as amended.

 4         (d)  Weekly extended benefit amount.--The weekly

 5  extended benefit amount payable to an individual for a week of

 6  total unemployment in her or his eligibility period shall be

 7  an amount equal to the weekly benefit amount payable to her or

 8  him during her or his applicable benefit year. For any

 9  individual who was paid benefits during the applicable benefit

10  year in accordance with more than one weekly benefit amount,

11  the weekly extended benefit amount shall be the average of

12  such weekly benefit amounts.

13         (e)  Total extended benefit amount.--

14         1.  Except as provided in subparagraph 2., the total

15  extended benefit amount payable to any eligible individual

16  with respect to her or his applicable benefit year shall be

17  the lesser of the following amounts:

18         a.  Fifty percent of the total amount of regular

19  benefits which were payable to her or him under this chapter

20  in her or his applicable benefit year; or

21         b.  Thirteen times her or his weekly benefit amount

22  which was payable to her or him under this chapter for a week

23  of total unemployment in the applicable benefit year.

24         2.  Notwithstanding any other provision of this chapter

25  or any federal law, if the benefit year of an individual ends

26  within an extended benefit period, the number of weeks of

27  extended benefits that such individual would, but for this

28  paragraph, be entitled to receive in that extended benefit

29  period with respect to weeks of unemployment beginning after

30  the end of the benefit year shall be reduced (but not to below

31  zero) by the number of weeks for which the individual

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 1  received, within such benefit year, trade readjustment

 2  allowances under the Trade Act of 1974, as amended.

 3         (f)  Beginning and termination of extended benefit

 4  period.--Whenever an extended benefit period is to become

 5  effective in this state or an extended benefit period is to be

 6  terminated in this state, the division shall make an

 7  appropriate public announcement.

 8         (g)  Computations.--Computations required by the

 9  provisions of subparagraph (a)4. shall be made by the

10  division, in accordance with regulations prescribed by the

11  United States Secretary of Labor.

12         (h)  Recovery of overpayments under the Trade Act of

13  1974, as amended.--Any person who has been determined by

14  either this state, a cooperating state agency, the United

15  States Secretary of Labor, or a court of competent

16  jurisdiction to have received any payments under the Trade Act

17  of 1974, as amended, to which the person was not entitled

18  shall have such sum deducted from any extended benefits

19  payable to her or him under this section, except that no

20  single deduction under this paragraph shall exceed 50 percent

21  of the amount otherwise payable. The amounts so deducted shall

22  be paid to the agency which issued the payments under the

23  Trade Act of 1974, as amended, for return to the United States

24  Treasury. However, except for overpayments determined by a

25  court of competent jurisdiction, no deduction may be made

26  under this paragraph until a determination by the state agency

27  or the United States Secretary of Labor has become final.

28         (7)  SHORT-TIME COMPENSATION PROGRAM.--

29         (a)  Definitions.--As used in this subsection, the

30  term:

31  

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 1         1.  "Affected unit" means a specified plant,

 2  department, shift, or other definable unit of two or more

 3  employees designated by the employer to participate in a

 4  short-time compensation plan.

 5         2.  "Normal weekly hours of work" means the number of

 6  hours in a week that an individual would regularly work for

 7  the short-time compensation employer, not to exceed 40 hours,

 8  excluding overtime.

 9         3.  "Short-time compensation benefits" means benefits

10  payable to individuals in an affected unit under an approved

11  short-time compensation plan.

12         4.  "Short-time compensation employer" means an

13  employer with a short-time compensation plan in effect.

14         5.  "Short-time compensation plan" or "plan" means an

15  employer's written plan for reducing unemployment under which

16  an affected unit shares the work remaining after its normal

17  weekly hours of work are reduced.

18         (b)  Requirements for approval of short-time

19  compensation plans.--An employer wishing to participate in the

20  short-time compensation program shall submit a signed,

21  written, short-time plan to the director of the division for

22  approval. The director shall approve the plan if:

23         1.  The plan applies to and identifies the specific

24  affected units.

25         2.  The individuals in the affected unit are identified

26  by name and social security number.

27         3.  The normal weekly hours of work for individuals in

28  the affected unit or units are reduced by not less than 10

29  percent and by not more than 40 percent.

30         4.  The plan includes a certified statement by the

31  employer that the aggregate reduction in work hours is in lieu

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 1  of temporary layoffs which would have affected at least 10

 2  percent of the employees in the affected unit and which would

 3  have resulted in an equivalent reduction in work hours.

 4         5.  The plan applies to at least 10 percent of the

 5  employees in the affected unit.

 6         6.  The plan is approved in writing by the collective

 7  bargaining agent for each collective bargaining agreement

 8  covering any individual in the affected unit.

 9         7.  The plan will not serve as a subsidy to seasonal

10  employers during the off season or as a subsidy to employers

11  who have traditionally used part-time employees.

12         8.  The plan certifies the manner in which the employer

13  will treat fringe benefits of the individuals in the affected

14  unit if the hours of the individuals are reduced to less than

15  their normal weekly hours of work.  For purposes of this

16  subparagraph, the term "fringe benefits" includes, but is not

17  limited to, health insurance, retirement benefits under

18  defined benefit pension plans (as defined in subsection 35 of

19  s. 1002 of the Employee Retirement Income Security Act of

20  1974, 29 U.S.C.), paid vacation and holidays, and sick leave.

21         (c)  Approval or disapproval of the plan.--The director

22  shall approve or disapprove a short-time compensation plan in

23  writing within 15 days after its receipt.  If the plan is

24  denied, the director shall notify the employer of the reasons

25  for disapproval.

26         (d)  Beginning and termination of short-time

27  compensation benefit period.--A plan shall be effective on the

28  date of its approval by the director and shall expire at the

29  end of the 12th full calendar month after its effective date.

30         (e)  Eligibility requirements for short-time

31  compensation benefits.--

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 1         1.  Except as provided in this paragraph, an individual

 2  is eligible to receive short-time compensation benefits with

 3  respect to any week only if she or he has satisfied the

 4  requirements of this chapter and the division finds that:

 5         a.  The individual is employed as a member of an

 6  affected unit in an approved plan which was approved prior to

 7  the week and is in effect for the week.

 8         b.  The individual is able to work and is available for

 9  additional hours of work or for full-time work with the

10  short-time employer.

11         c.  The normal weekly hours of work of the individual

12  were reduced by at least 10 percent but not by more than 40

13  percent, with a corresponding reduction in wages.

14         2.  The division may not deny short-time compensation

15  benefits to an individual who is otherwise eligible for such

16  benefits for any week by reason of the application of any

17  provision of this chapter relating to availability for work,

18  active search for work, or refusal to apply for or accept work

19  from other than the short-time compensation employer of such

20  individual.

21         3.  Notwithstanding any other provision of this

22  chapter, an individual is deemed unemployed in any week for

23  which compensation is payable to her or him, as an employee in

24  an affected unit, for less than her or his normal weekly hours

25  of work in accordance with an approved short-time compensation

26  plan in effect for the week.

27         (f)  Weekly short-time compensation benefit

28  amount.--The weekly short-time compensation benefit amount

29  payable to an individual shall be an amount equal to the

30  product of her or his weekly benefit amount as provided in

31  subsection (3) and the ratio of the number of normal weekly

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 1  hours of work for which the employer would not compensate the

 2  individual to the individual's normal weekly hours of work.

 3  Such benefit amount, if not a multiple of $1, shall be rounded

 4  downward to the next lower multiple of $1.

 5         (g)  Total short-time compensation benefit amount.--No

 6  individual shall be paid benefits under this paragraph in any

 7  benefit year for more than the maximum entitlement provided in

 8  subsection (5), nor shall an individual be paid short-time

 9  compensation benefits for more than 26 weeks in any benefit

10  year.

11         (h)  Effect of short-time compensation benefits

12  relating to the payment of regular and extended benefits.--

13         1.  The short-time compensation benefits paid to an

14  individual shall be deducted from the total benefit amount

15  established for that individual as provided in subsection (5).

16         2.  An individual who has received all of the

17  short-time compensation or combined unemployment compensation

18  and short-time compensation available in a benefit year shall

19  be considered an exhaustee for purposes of the extended

20  benefits program as provided in subsection (6) and, if

21  otherwise eligible under those provisions, shall be eligible

22  to receive extended benefits.

23         3.  No otherwise eligible individual shall be

24  disqualified from benefits for leaving employment instead of

25  accepting a reduction in hours pursuant to the implementation

26  of an approved plan.

27         (i)  Allocation of short-time compensation benefit

28  charges.--Except when the result would be inconsistent with

29  the other provisions of this chapter, short-time compensation

30  benefits shall be charged to the employment record of

31  employers as provided in s. 443.131(3).

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 1         Section 26.  Section 443.1115, Florida Statutes, is

 2  created to read:

 3         443.1115  Extended benefits.--

 4         (1)  DEFINITIONS.--As used in this section, the term:

 5         (a)  "Extended benefit period" means a period that:

 6         1.  Begins with the third week after a week for which

 7  there is a state "on" indicator; and

 8         2.  Ends with either of the following weeks, whichever

 9  occurs later:

10         a.  The third week after the first week for which there

11  is a state "off" indicator; or

12         b.  The 13th consecutive week of that period.

13  

14  However, an extended benefit period may not begin by reason of

15  a state "on" indicator before the 14th week after the end of a

16  prior extended benefit period that was in effect for this

17  state.

18         (b)  "State 'on' indicator" means the occurrence of a

19  week in which the rate of insured unemployment under state

20  law, not seasonally adjusted, for the period consisting of

21  that week and the 12 weeks immediately preceding it:

22         1.  Equals or exceeds 120 percent of the average of

23  those rates for the corresponding 13-week period ending in

24  each of the preceding 2 calendar years; and

25         2.  Equals or exceeds 5 percent.

26         (c)  "State 'off' indicator" means the occurrence of a

27  week in which there is no state "on" indicator.

28         (d)  "Rate of insured unemployment" means the

29  percentage derived by dividing the average weekly number of

30  individuals filing claims for regular compensation in this

31  state, excluding extended-benefit claimants for weeks of

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 1  unemployment with respect to the most recent

 2  13-consecutive-week period, as determined by the Agency for

 3  Workforce Innovation on the basis of its reports to the United

 4  States Secretary of Labor, by the average monthly employment

 5  covered under this chapter for the first four of the most

 6  recent six completed calendar quarters ending before the end

 7  of that 13-week period.

 8         (e)  "Regular benefits" means benefits payable to an

 9  individual under this chapter or under any other state law,

10  including benefits payable to federal civilian employees and

11  to ex-service members under 5 U.S.C. ss. 8501-8525, other than

12  extended benefits.

13         (f)  "Extended benefits" means benefits, including

14  benefits payable to federal civilian employees and to

15  ex-service members under 5 U.S.C. ss. 8501-8525, payable to an

16  individual under this section for weeks of unemployment in her

17  or his eligibility period.

18         (g)  "Eligibility period" means the period consisting

19  of the weeks in her or his benefit year which begin in an

20  extended benefit period and, if her or his benefit year ends

21  within that extended benefit period, any subsequent weeks

22  beginning in that period.

23         (h)  "Exhaustee" means an individual who, for any week

24  of unemployment in her or his eligibility period:

25         1.  Has received, before that week, all of the regular

26  benefits available to her or him under this chapter or any

27  other state law, including dependents' allowances and benefits

28  payable to federal civilian employees and ex-service members

29  under 5 U.S.C. ss. 8501-8525, in her or his current benefit

30  year that includes that week. For the purposes of this

31  paragraph, an individual has received all of the regular

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 1  benefits available to her or him although, as a result of a

 2  pending appeal for wages paid for insured work which were not

 3  considered in the original monetary determination in her or

 4  his benefit year, she or he may subsequently be determined to

 5  be entitled to added regular benefits;

 6         2.  Her or his benefit year having expired before that

 7  week, was paid no, or insufficient, wages for insured work on

 8  the basis of which she or he could establish a new benefit

 9  year that includes that week; and

10         3.a.  Has no right to unemployment benefits or

11  allowances under the Railroad Unemployment Insurance Act or

12  other federal laws as specified in regulations issued by the

13  United States Secretary of Labor; and

14         b.  Has not received and is not seeking unemployment

15  benefits under the unemployment compensation law of Canada;

16  but if she or he is seeking those benefits and the appropriate

17  agency finally determines that she or he is not entitled to

18  benefits under that law, she or he is considered an exhaustee.

19         (2)  REGULAR BENEFITS ON CLAIMS FOR, AND THE PAYMENT

20  OF, EXTENDED BENEFITS.--Except when the result is inconsistent

21  with the other provisions of this section and as provided in

22  the rules of the Agency for Workforce Innovation, the

23  provisions of this chapter applying to claims for, or the

24  payment of, regular benefits apply to claims for, and the

25  payment of, extended benefits. These extended benefits are

26  charged to the employment records of employers to the extent

27  that the share of those extended benefits paid from this

28  state's Unemployment Compensation Trust Fund is not eligible

29  to be reimbursed from federal sources.

30         (3)  ELIGIBILITY REQUIREMENTS FOR EXTENDED BENEFITS.--

31  

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 1         (a)  An individual is eligible to receive extended

 2  benefits for any week of unemployment in her or his

 3  eligibility period only if the Agency for Workforce Innovation

 4  finds that, for that week:

 5         1.  She or he is an exhaustee as defined in subsection

 6  (1).

 7         2.  She or he satisfies the requirements of this

 8  chapter for the receipt of regular benefits applicable to

 9  individuals claiming extended benefits, including not being

10  subject to disqualification from the receipt of benefits. An

11  individual disqualified from receiving regular benefits may

12  not receive extended benefits after the disqualification

13  period terminates if he or she was disqualified for

14  voluntarily leaving work, being discharged from work for

15  misconduct, or refusing suitable work. However, if the

16  disqualification period for regular benefits terminates

17  because the individual received the required amount of

18  remuneration for services rendered as a common-law employee,

19  she or he may receive extended benefits.

20         3.  The individual was paid wages for insured work for

21  the applicable benefit year equal to 1.5 times the high

22  quarter earnings during the base period.

23         (b)1.  Except as provided in subparagraph 2., an

24  individual is not eligible for extended benefits for any week

25  if:

26         a.  Extended benefits are payable for the week pursuant

27  to an interstate claim filed in any state under the interstate

28  benefit payment plan; and

29         b.  An extended benefit period is not in effect for the

30  week in the other state.

31  

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 1         2.  This paragraph does not apply with respect to the

 2  first 2 weeks for which extended benefits are payable,

 3  pursuant to an interstate claim filed under the interstate

 4  benefit payment plan, to the individual from the extended

 5  benefit account established for the individual for the benefit

 6  year.

 7         (c)1.  An individual is disqualified from receiving

 8  extended benefits if the Agency for Workforce Innovation finds

 9  that, during any week of unemployment in her or his

10  eligibility period:

11         a.  She or he failed to apply for suitable work or, if

12  offered, failed to accept suitable work, unless the individual

13  can furnish to the agency satisfactory evidence that her or

14  his prospects for obtaining work in her or his customary

15  occupation within a reasonably short period are good. If this

16  evidence is deemed satisfactory for this purpose, the

17  determination of whether any work is suitable for the

18  individual shall be made in accordance with the definition of

19  suitable work in s. 443.101(2). This disqualification begins

20  with the week the failure occurred and continues until she or

21  he is employed for at least 4 weeks and receives earned income

22  of at least 17 times her or his weekly benefit amount.

23         b.  She or he failed to furnish tangible evidence that

24  she or he actively engaged in a systematic and sustained

25  effort to find work. This disqualification begins with the

26  week the failure occurred and continues until she or he is

27  employed for at least 4 weeks and receives earned income of at

28  least 4 times her or his weekly benefit amount.

29         2.  Except as otherwise provided in sub-subparagraph

30  1.a., as used in this paragraph, the term "suitable work"

31  

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 1  means any work within the individual's capabilities to

 2  perform, if:

 3         a.  The gross average weekly remuneration payable for

 4  the work exceeds the sum of the individual's weekly benefit

 5  amount plus the amount, if any, of supplemental unemployment

 6  benefits, as defined in s. 501(c)(17)(D) of the Internal

 7  Revenue Code of 1954, as amended, payable to the individual

 8  for that week;

 9         b.  The wages payable for the work equal the higher of

10  the minimum wages provided by s. 6(a)(1) of the Fair Labor

11  Standards Act of 1938, without regard to any exemption, or the

12  state or local minimum wage; and

13         c.  The work otherwise meets the definition of suitable

14  work in s. 443.101(2) to the extent that the criteria for

15  suitability are not inconsistent with this paragraph.

16         (d)  However, notwithstanding paragraph (c), or any

17  other provision of this chapter, an individual who is in

18  training approved under s. 236(a)(1) of the Trade Act of 1974,

19  as amended, may not be determined to be ineligible or

20  disqualified for extended benefits for her or his enrollment

21  in training or because of leaving work that is not suitable

22  employment to enter such training. As used in this paragraph,

23  the term "suitable employment" means work of a substantially

24  equal or higher skill level than the worker's past adversely

25  affected employment, as defined for purposes of the Trade Act

26  of 1974, as amended, the wages for which are at least 80

27  percent of the worker's average weekly wage, as determined for

28  purposes of the Trade Act of 1974, as amended.

29         (4)  WEEKLY EXTENDED BENEFIT AMOUNT.--The weekly

30  extended benefit amount payable to an individual for a week of

31  total unemployment in her or his eligibility period is equal

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 1  to the weekly benefit amount payable to her or him during her

 2  or his applicable benefit year. For any individual who is paid

 3  benefits during the applicable benefit year in accordance with

 4  more than one weekly benefit amount, the weekly extended

 5  benefit amount is the average of those weekly benefit amounts.

 6         (5)  TOTAL EXTENDED BENEFIT AMOUNT.--

 7         (a)  Except as provided in paragraph (b), the total

 8  extended benefit amount payable to an eligible individual for

 9  her or his applicable benefit year is the lesser of:

10         1.  Fifty percent of the total regular benefits payable

11  to her or him under this chapter in her or his applicable

12  benefit year; or

13         2.  Thirteen times her or his weekly benefit amount

14  payable to her or him under this chapter for a week of total

15  unemployment in the applicable benefit year.

16         (b)  Notwithstanding any other provision of this

17  chapter, if the benefit year of an individual ends within an

18  extended benefit period, the number of weeks of extended

19  benefits the individual is entitled to receive in that

20  extended benefit period for weeks of unemployment beginning

21  after the end of the benefit year, except as provided in this

22  subsection, is reduced, but not to below zero, by the number

23  of weeks for which the individual received, within that

24  benefit year, trade readjustment allowances under the Trade

25  Act of 1974, as amended.

26         (6)  COMPUTATIONS.--The Agency for Workforce Innovation

27  shall perform the computations required under paragraph (1)(d)

28  in accordance with regulations of the United States Secretary

29  of Labor.

30         (7)  RECOVERY OF OVERPAYMENTS UNDER THE TRADE ACT OF

31  1974, AS AMENDED.--If the state, a cooperating state agency,

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 1  the United States Secretary of Labor, or a court of competent

 2  jurisdiction finds that a person has received payments under

 3  the Trade Act of 1974, as amended, to which the person was not

 4  entitled, the sum of those payments shall be deducted from the

 5  extended benefits payable to that person under this section,

 6  except that each single deduction under this subsection may

 7  not exceed 50 percent of the amount otherwise payable. The

 8  amounts deducted must be paid to the agency that issued the

 9  payments under the Trade Act of 1974, as amended, for return

10  to the United States Treasury. However, except for

11  overpayments determined by a court of competent jurisdiction,

12  a deduction may not be made under this subsection until a

13  determination by the state agency or the United States

14  Secretary of Labor is final.

15         Section 27.  Section 443.1116, Florida Statutes, is

16  created to read:

17         443.1116  Short-time compensation.--

18         (1)  DEFINITIONS.--As used in this section, the term:

19         (a)  "Affected unit" means a specified plant,

20  department, shift, or other definable unit of two or more

21  employees designated by the employer to participate in a

22  short-time compensation plan.

23         (b)  "Normal weekly hours of work" means the number of

24  hours in a week that an individual would regularly work for

25  the short-time compensation employer, not to exceed 40 hours,

26  excluding overtime.

27         (c)  "Short-time compensation benefits" means benefits

28  payable to individuals in an affected unit under an approved

29  short-time compensation plan.

30         (d)  "Short-time compensation employer" means an

31  employer with a short-time compensation plan in effect.

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 1         (e)  "Short-time compensation plan" or "plan" means an

 2  employer's written plan for reducing unemployment under which

 3  an affected unit shares the work remaining after its normal

 4  weekly hours of work are reduced.

 5         (2)  APPROVAL OF SHORT-TIME COMPENSATION PLANS.--An

 6  employer wishing to participate in the short-time compensation

 7  program must submit a signed, written, short-time plan to the

 8  director of the Agency for Workforce Innovation for approval.

 9  The director or his or her designee shall approve the plan if:

10         (a)  The plan applies to and identifies each specific

11  affected unit;

12         (b)  The individuals in the affected unit are

13  identified by name and social security number;

14         (c)  The normal weekly hours of work for individuals in

15  the affected unit are reduced by at least 10 percent and by

16  not more than 40 percent;

17         (d)  The plan includes a certified statement by the

18  employer that the aggregate reduction in work hours is in lieu

19  of temporary layoffs that would affect at least 10 percent of

20  the employees in the affected unit and that would have

21  resulted in an equivalent reduction in work hours;

22         (e)  The plan applies to at least 10 percent of the

23  employees in the affected unit;

24         (f)  The plan is approved in writing by the collective

25  bargaining agent for each collective bargaining agreement

26  covering any individual in the affected unit;

27         (g)  The plan does not serve as a subsidy to seasonal

28  employers during the off season or as a subsidy to employers

29  who traditionally use part-time employees; and

30         (h)  The plan certifies the manner in which the

31  employer will treat fringe benefits of the individuals in the

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 1  affected unit if the hours of the individuals are reduced to

 2  less than their normal weekly hours of work. As used in this

 3  paragraph, the term "fringe benefits" includes, but is not

 4  limited to, health insurance, retirement benefits under

 5  defined benefit pension plans as defined in subsection 35 of

 6  s. 1002 of the Employee Retirement Income Security Act of

 7  1974, 29 U.S.C., paid vacation and holidays, and sick leave.

 8         (3)  APPROVAL OR DISAPPROVAL OF THE PLAN.--The director

 9  or his or her designee shall approve or disapprove a

10  short-time compensation plan in writing within 15 days after

11  its receipt. If the plan is denied, the director or his or her

12  designee shall notify the employer of the reasons for

13  disapproval.

14         (4)  BEGINNING AND TERMINATION OF SHORT-TIME

15  COMPENSATION BENEFIT PERIOD.--A plan takes effect on the date

16  of its approval by the director or his or her designee and

17  expires at the end of the 12th full calendar month after its

18  effective date.

19         (5)  ELIGIBILITY REQUIREMENTS FOR SHORT-TIME

20  COMPENSATION BENEFITS.--

21         (a)  Except as provided in this subsection, an

22  individual is eligible to receive short-time compensation

23  benefits for any week only if she or he complies with this

24  chapter and the Agency for Workforce Innovation finds that:

25         1.  The individual is employed as a member of an

26  affected unit in an approved plan that was approved before the

27  week and is in effect for the week;

28         2.  The individual is able to work and is available for

29  additional hours of work or for full-time work with the

30  short-time employer; and

31  

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 1         3.  The normal weekly hours of work of the individual

 2  are reduced by at least 10 percent but not by more than 40

 3  percent, with a corresponding reduction in wages.

 4         (b)  The Agency for Workforce Innovation may not deny

 5  short-time compensation benefits to an individual who is

 6  otherwise eligible for these benefits for any week by reason

 7  of the application of any provision of this chapter relating

 8  to availability for work, active search for work, or refusal

 9  to apply for or accept work from other than the short-time

10  compensation employer of that individual.

11         (c)  Notwithstanding any other provision of this

12  chapter, an individual is deemed unemployed in any week for

13  which compensation is payable to her or him, as an employee in

14  an affected unit, for less than her or his normal weekly hours

15  of work in accordance with an approved short-time compensation

16  plan in effect for the week.

17         (6)  WEEKLY SHORT-TIME COMPENSATION BENEFIT

18  AMOUNT.--The weekly short-time compensation benefit amount

19  payable to an individual is equal to the product of her or his

20  weekly benefit amount as provided in s. 443.111(3) and the

21  ratio of the number of normal weekly hours of work for which

22  the employer would not compensate the individual to the

23  individual's normal weekly hours of work. The benefit amount,

24  if not a multiple of $1, is rounded downward to the next lower

25  multiple of $1.

26         (7)  TOTAL SHORT-TIME COMPENSATION BENEFIT AMOUNT.--An

27  individual may not be paid benefits under this section in any

28  benefit year for more than the maximum entitlement provided in

29  s. 443.111(5), and an individual may not be paid short-time

30  compensation benefits for more than 26 weeks in any benefit

31  year.

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 1         (8)  EFFECT OF SHORT-TIME COMPENSATION BENEFITS

 2  RELATING TO THE PAYMENT OF REGULAR AND EXTENDED BENEFITS.--

 3         (a)  The short-time compensation benefits paid to an

 4  individual shall be deducted from the total benefit amount

 5  established for that individual in s. 443.111(5).

 6         (b)  An individual who receives all of the short-time

 7  compensation or combined unemployment compensation and

 8  short-time compensation available in a benefit year is

 9  considered an exhaustee for purposes of the extended benefits

10  program in s. 443.1115 and, if otherwise eligible under those

11  provisions, is eligible to receive extended benefits.

12         (c)  An otherwise eligible individual may not be

13  disqualified from benefits for leaving employment instead of

14  accepting a reduction in hours under an approved plan.

15         (9)  ALLOCATION OF SHORT-TIME COMPENSATION BENEFIT

16  CHARGES.--Except when the result is inconsistent with the

17  other provisions of this chapter, short-time compensation

18  benefits shall be charged to the employment record of

19  employers as provided in s. 443.131(3).

20         Section 28.  Section 443.121, Florida Statutes, is

21  amended to read:

22         443.121  Employing units affected.--

23         (1)  PERIODS OF LIABILITY.--

24         (a)  Any employing unit that which is or becomes an

25  employer subject to this chapter as described defined in s.

26  443.1215(1)(a), (1)(b), (1)(c), (1)(d), or (2) s.

27  443.036(19)(a), (b), (c), (d), or (e) within any calendar year

28  is shall be subject to this chapter during the entire whole of

29  such calendar year.

30         (b)  Any employing unit that which is or becomes an

31  employer subject to this chapter solely by reason of s.

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 1  443.1215(1)(e) is the provisions of s. 443.036(19)(f) shall be

 2  subject to this chapter only during its operation of the

 3  business acquired.

 4         (c)  Any employing unit that which is or becomes an

 5  employer subject to this chapter solely by reason of s.

 6  443.1215(1)(f) is the provisions of s. 443.036(19)(g) shall be

 7  subject to this chapter only for with respect to employment

 8  occurring after subsequent to the date of the such

 9  acquisition.

10         (2)  TERMINATION OF COVERAGE.--

11         (a)  General.--Except as otherwise provided in this

12  section, an employing unit ceases shall cease to be an

13  employer subject to this chapter as of January 1 of any

14  calendar year only if it files with the tax collection service

15  provider division, by April 30 of the year for which

16  termination is requested, a written application for

17  termination of coverage and the service provider division

18  finds that the employing unit, in the preceding calendar year,

19  did not meet the requirements of an employer, as described

20  defined in s. 443.1215(1)(a), (1)(d), or (2) s.

21  443.036(19)(a), (d), or (e). This However, the

22  above-prescribed time limit limitation for the filing an of

23  such written application may be waived by the tax collection

24  service provider division in cases in which the time limit

25  expires before where such time limitation had expired prior to

26  the establishment in the records of the division of the

27  liability of the such employing unit is established in the

28  records of the service provider.  For the purposes of this

29  subsection, the two or more employing units listed mentioned

30  in s. 443.1215(1)(e), (1)(f), and (1)(h) s. 443.036(19)(f),

31  (g), and (i) shall be treated as a single employing unit.

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 1         (b)  Nonprofit organizations.--Except as otherwise

 2  provided in subsection (4), an employing unit subject to this

 3  chapter under s. 443.1216(3) ceases by reason of s.

 4  443.036(21)(c) shall cease to be an employer so subject to

 5  this chapter as of January 1 of any calendar year only if it

 6  files with the tax collection service provider division, by

 7  April 30 of the year for which termination is requested, a

 8  written application for termination of coverage and the

 9  service provider division finds that there were fewer than no

10  20 different days, each day being in a different week within

11  the preceding calendar year, within which the such employing

12  unit employed four or more individuals in employment subject

13  to this chapter.  The timely filing of application may be

14  waived as provided in paragraph (a).

15         (c)  Public employers State and political

16  subdivisions.--Each public employer in The state and any

17  political subdivision of the state is shall remain an employer

18  subject to this chapter for the duration of any employment

19  defined in s. 443.1216(2) s. 443.036(21)(b) and ceases to be

20  shall cease being so subject to this chapter only as provided

21  in pursuant to subsection (4).

22         (3)  ELECTIVE COVERAGE.--

23         (a)  General.--An employing unit, not otherwise subject

24  to this chapter, which files with the tax collection service

25  provider division its written election to become an employer

26  subject to this chapter hereto for at least not less than 1

27  calendar year, shall, with written approval of the such

28  election by the service provider, becomes division, become an

29  employer subject to this chapter hereto to the same extent as

30  all other employers as of the date stated in the such

31  approval, and ceases shall cease to be subject to this chapter

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 1  hereto as of January 1 of any calendar year after subsequent

 2  to the first calendar year of its election only if, by April

 3  30 of the next such subsequent year, the such employing unit

 4  files has filed with the division a written notice to that

 5  effect with the tax collection service provider.  However, at

 6  the expiration of the calendar year of the such election, the

 7  tax collection service provider division may reconsider the

 8  such voluntary election of coverage and may in its discretion

 9  notify the such employer that the such employer will not be

10  carried upon the records of the service provider division as

11  an employer, and thereupon the such employer ceases shall

12  cease to be an employer under the provisions of this chapter

13  as of January 1 of the year next succeeding the last calendar

14  year during which it was an employer under this chapter.

15         (b)  Public employers State and political

16  subdivisions.--An Any employing unit that, including this

17  state or any political subdivision thereof, or any

18  instrumentality of any one or more of the foregoing which is a

19  public employer as defined in s. 443.036 wholly owned by this

20  state or by one or more of its political subdivisions, for

21  which services that do not constitute employment as defined in

22  this chapter are performed, may file with the tax collection

23  service provider division a written election that all those

24  such services performed by individuals in its employ in one or

25  more distinct establishments or places of business shall be

26  deemed to constitute employment for all the purposes of this

27  chapter for at least not less than 1 calendar year. Upon

28  written approval of the such election by the tax collection

29  service provider division, these such services shall be deemed

30  to constitute employment subject to this chapter from and

31  after the date stated in the such approval. These Such

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 1  services shall cease to be deemed employment subject to this

 2  chapter hereto as of January 1 of any calendar year after that

 3  subsequent to such calendar year only if, by April 30 of the

 4  next such subsequent year, the such employing unit files has

 5  filed with the division a written notice to that effect with

 6  the tax collection service provider.

 7         (c)  Certain services for political subdivisions.--

 8         1.  Any political subdivision of this state may elect

 9  to cover under this chapter, for at least not less than 1

10  calendar year, service performed by employees in all of the

11  hospitals and institutions of higher education operated by the

12  such political subdivision.  Election must is to be made by

13  filing with the tax collection service provider division a

14  notice of such election at least 30 days before prior to the

15  effective date of the such election.  The election may exclude

16  any services described in s. 443.1216(4) s. 443.036(21)(d).

17  Any political subdivision electing coverage under this

18  paragraph must be a reimbursing employer and shall make

19  reimbursements payments in lieu of contributions for with

20  respect to benefits attributable to this such employment, as

21  provided for with respect to nonprofit organizations in s.

22  443.1312(3) and (5) s. 443.131(4)(b) and (d).

23         2.  The provisions of in s. 443.091(4) relating with

24  respect to benefit rights based on service for nonprofit

25  organizations and state hospitals and institutions of higher

26  education shall be applicable also apply to service covered by

27  an election under this section.

28         3.  The amounts required to be reimbursed paid in lieu

29  of contributions by any political subdivision under this

30  paragraph shall be billed, and payment made, as provided in s.

31  

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 1  443.1312(3) for s. 443.131(4)(b) with respect to similar

 2  reimbursements payments by nonprofit organizations.

 3         4.  An election under this paragraph may be terminated

 4  after at least not less than 1 calendar year of coverage by

 5  filing with the tax collection service provider division

 6  written notice not later than 30 days before preceding the

 7  last day of the calendar year in which the termination is to

 8  be effective.  The Such termination takes effect on becomes

 9  effective as of January 1 of the next ensuing calendar year

10  for with respect to services performed after that date.

11         (4)  INACTIVE EMPLOYERS.--Notwithstanding the other

12  provisions of this section, if the tax collection service

13  provider division finds that an employer is has become

14  inactive and has ceased to be an employing unit as defined by

15  this chapter for a complete calendar year, the service

16  provider division may automatically terminate the account of

17  the such employer as of January 1 of any year following a

18  complete calendar year in which the such employer has ceased

19  to be an employing unit, and the thereupon such employer

20  ceases shall cease to be an employer subject to the provisions

21  of this chapter.

22         Section 29.  Section 443.1215, Florida Statutes, is

23  created to read:

24         443.1215  Employers.--

25         (1)  Each of the following employing units is an

26  employer subject to this chapter:

27         (a)  An employing unit that:

28         1.  In a calendar quarter during the current or

29  preceding calendar year paid wages of at least $1,500 for

30  service in employment; or

31  

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 1         2.  For any portion of a day in each of 20 different

 2  calendar weeks, regardless of whether the weeks were

 3  consecutive, during the current or the preceding calendar

 4  year, employed at least one individual in employment,

 5  irrespective of whether the same individual was in employment

 6  during each day.

 7         (b)  An employing unit for which service in employment,

 8  as defined in s. 443.1216(2), is performed, except as provided

 9  in subsection (2).

10         (c)  An employing unit for which service in employment,

11  as defined in s. 443.1216(3), is performed, except as provided

12  in subsection (2).

13         (d)1.  An employing unit for which agricultural labor,

14  as defined in s. 443.1216(5), is performed.

15         2.  An employing unit for which domestic service in

16  employment, as defined in s. 443.1216(6), is performed.

17         (e)  An individual or employing unit that acquires the

18  organization, trade, or business, or substantially all of the

19  assets of another individual or employing unit, which, at the

20  time of the acquisition, is an employer subject to this

21  chapter, or that acquires a part of the organization, trade,

22  or business of another individual or employing unit which, at

23  the time of the acquisition, is an employer subject to this

24  chapter, if the other individual or employing unit would be an

25  employer under paragraph (a) if that part constitutes its

26  entire organization, trade, or business.

27         (f)  An individual or employing unit that acquires the

28  organization, trade, or business, or substantially all of the

29  assets of another employing unit, if the employment record of

30  the predecessor before the acquisition, together with the

31  employment record of the individual or employing unit after

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 1  the acquisition, both within the same calendar year, is

 2  sufficient to render an employing unit subject to this chapter

 3  as an employer under paragraph (a).

 4         (g)  An employing unit that is not otherwise an

 5  employer subject to this chapter under this section:

 6         1.  For which, during the current or preceding calendar

 7  year, service is or was performed for which the employing unit

 8  is liable for any federal tax against which credit may be

 9  taken for contributions required to be paid into a state

10  unemployment fund.

11         2.  Which, as a condition for approval of this chapter

12  for full tax credit against the tax imposed by the Federal

13  Unemployment Tax Act, is required under the federal act to be

14  an employer that is subject to this chapter.

15         (h)  An employing unit that became an employer under

16  paragraph (a), paragraph (b), paragraph (c), paragraph (d),

17  paragraph (e), paragraph (f), or paragraph (g) and that

18  remains an employer subject to this chapter, as provided in s.

19  443.121.

20         (i)  During the effective period of its election, an

21  employing unit that elects to become subject to this chapter.

22         (2)(a)  In determining whether an employing unit for

23  which service, other than domestic service, is also performed

24  is an employer under paragraph (a), paragraph (b), paragraph

25  (c), or subparagraph (d)1., the wages earned or the employment

26  of an employee performing domestic service may not be taken

27  into account.

28         (b)  In determining whether an employing unit for which

29  service, other than agricultural labor, is also performed is

30  an employer under paragraph (a), paragraph (b), paragraph (c)

31  or subparagraph (d)1., the wages earned or the employment of

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 1  an employee performing service in agricultural labor may not

 2  be taken into account. If an employing unit is determined to

 3  be an employer of agricultural labor, the employing unit is

 4  considered an employer for purposes of subsection (1).

 5         (3)  An employing unit that fails to keep the records

 6  of employment required by this chapter and by the rules of the

 7  Agency for Workforce Innovation and the state agency providing

 8  unemployment tax collection services is presumed to be an

 9  employer liable for the payment of contributions under this

10  chapter, regardless of the number of individuals employed by

11  the employing unit. However, the tax collection service

12  provider shall make written demand that the employing unit

13  keep and maintain required payroll records. The demand must be

14  made at least 6 months before assessing contributions against

15  an employing unit determined to be an employer that is subject

16  to this chapter solely by reason of this subsection.

17         (4)  For purposes of this section, if a week includes

18  both December 31 and January 1, the days of that week through

19  December 31 are deemed a calendar week, and the days of that

20  week beginning January 1 are deemed another calendar week.

21         Section 30.  Section 443.1216, Florida Statutes, is

22  created to read:

23         443.1216  Employment.--Employment, as defined in s.

24  443.036, is subject to this chapter under the following

25  conditions:

26         (1)(a)  The employment subject to this chapter includes

27  a service performed, including a service performed in

28  interstate commerce, by:

29         1.  An officer of a corporation.

30         2.  An individual who, under the usual common-law rules

31  applicable in determining the employer-employee relationship,

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 1  is an employee. However, whenever a client, as defined in s.

 2  443.036(18), which would otherwise be designated as an

 3  employing unit has contracted with an employee leasing company

 4  to supply it with workers, those workers are considered

 5  employees of the employee leasing company. An employee leasing

 6  company may lease corporate officers of the client to the

 7  client and to other workers, except as prohibited by

 8  regulations of the Internal Revenue Service. Employees of an

 9  employee leasing company must be reported under the employee

10  leasing company's tax identification number and contribution

11  rate for work performed for the employee leasing company.

12         3.  An individual other than an individual who is an

13  employee under subparagraph 1. or subparagraph 2., who

14  performs services for remuneration for any person:

15         a.  As an agent-driver or commission-driver engaged in

16  distributing meat products, vegetable products, fruit

17  products, bakery products, beverages other than milk, or

18  laundry or drycleaning services for his or her principal.

19         b.  As a traveling or city salesperson engaged on a

20  full-time basis in the solicitation on behalf of, and the

21  transmission to, his or her principal of orders from

22  wholesalers, retailers, contractors, or operators of hotels,

23  restaurants, or other similar establishments for merchandise

24  for resale or supplies for use in their business operations.

25  This sub-subparagraph does not apply to an agent-driver or a

26  commission-driver and does not apply to sideline sales

27  activities performed on behalf of a person other than the

28  salesperson's principal.

29         4.  The services described in subparagraph 3. are

30  employment subject to this chapter only if:

31  

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 1         a.  The contract of service contemplates that

 2  substantially all of the services are to be performed

 3  personally by the individual;

 4         b.  The individual does not have a substantial

 5  investment in facilities used in connection with the services,

 6  other than facilities used for transportation; and

 7         c.  The services are not in the nature of a single

 8  transaction that is not part of a continuing relationship with

 9  the person for whom the services are performed.

10         (b)  Notwithstanding any other provision of this

11  section, service for which a tax is required to be paid under

12  any federal law imposing a tax against which credit may be

13  taken for contributions required to be paid into a state

14  unemployment fund or which as a condition for full tax credit

15  against the tax imposed by the Federal Unemployment Tax Act is

16  required to be covered under this chapter.

17         (c)  If the services performed during at least one-half

18  of a pay period by an employee for the person employing him or

19  her constitute employment, all of the services performed by

20  the employee during the period are deemed to be employment. If

21  the services performed during more than one-half of the pay

22  period by an employee for the person employing him or her do

23  not constitute employment, all of the services performed by

24  the employee during the period are not deemed to be

25  employment. This paragraph does not apply to services

26  performed in a pay period by an employee for the person

27  employing him or her if any of those services are exempted

28  under paragraph (13)(g).

29         (d)  If two or more related corporations concurrently

30  employ the same individual and compensate the individual

31  through a common paymaster, each related corporation is

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 1  considered to have paid wages to the individual only in the

 2  amounts actually disbursed by that corporation to the

 3  individual and is not considered to have paid the wages

 4  actually disbursed to the individual by another of the related

 5  corporations.

 6         1.  As used in this paragraph, the term "common

 7  paymaster" means a member of a group of related corporations

 8  that disburses wages to concurrent employees on behalf of the

 9  related corporations and that is responsible for keeping

10  payroll records for those concurrent employees. A common

11  paymaster is not required to disburse wages to all the

12  employees of the related corporations; however, this

13  subparagraph does not apply to wages of concurrent employees

14  which are not disbursed through a common paymaster. A common

15  paymaster must pay concurrently employed individuals under

16  this subparagraph by one combined paycheck.

17         2.  As used in this paragraph, the term "concurrent

18  employment" means the existence of simultaneous employment

19  relationships between an individual and related corporations.

20  Those relationships require the performance of services by the

21  employee for the benefit of the related corporations,

22  including the common paymaster, in exchange for wages that, if

23  deductible for the purposes of federal income tax, are

24  deductible by the related corporations.

25         3.  Corporations are considered related corporations

26  for an entire calendar quarter if they satisfy any one of the

27  following tests at any time during the calendar quarter:

28         a.  The corporations are members of a "controlled group

29  of corporations" as defined in s. 1563 of the Internal Revenue

30  Code of 1986 or would be members if paragraph 1563(a)(4) and

31  subsection 1563(b) did not apply.

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 1         b.  In the case of a corporation that does not issue

 2  stock, at least 50 percent of the members of the board of

 3  directors or other governing body of one corporation are

 4  members of the board of directors or other governing body of

 5  the other corporation or the holders of at least 50 percent of

 6  the voting power to select those members are concurrently the

 7  holders of at least 50 percent of the voting power to select

 8  those members of the other corporation.

 9         c.  At least 50 percent of the officers of one

10  corporation are concurrently officers of the other

11  corporation.

12         d.  At least 30 percent of the employees of one

13  corporation are concurrently employees of the other

14  corporation.

15         4.  The common paymaster must report to the tax

16  collection service provider, as part of the unemployment

17  compensation quarterly tax and wage report, the state

18  unemployment compensation account number and name of each

19  related corporation for which concurrent employees are being

20  reported. Failure to timely report this information shall

21  result in the related corporations being denied common

22  paymaster status for that calendar quarter.

23         5.  The common paymaster also has the primary

24  responsibility for remitting contributions due under this

25  chapter for the wages it disburses as the common paymaster.

26  The common paymaster must compute these contributions as

27  though it were the sole employer of the concurrently employed

28  individuals. If a common paymaster fails to timely remit these

29  contributions or reports, in whole or in part, the common

30  paymaster remains liable for the full amount of the unpaid

31  portion of these contributions. In addition, each of the other

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 1  related corporations using the common paymaster is jointly and

 2  severally liable for its appropriate share of these

 3  contributions. Each related corporation's share equals the

 4  greater of:

 5         a.  The liability of the common paymaster under this

 6  chapter, after taking into account any contributions made.

 7         b.  The liability under this chapter which,

 8  notwithstanding this section, would have existed for the wages

 9  from the other related corporations, reduced by an allocable

10  portion of any contributions previously paid by the common

11  paymaster for those wages.

12         (2)  The employment subject to this chapter includes

13  service performed in the employ of a public employer as

14  defined in s. 443.036, if the service is excluded from the

15  definition of "employment" in s. 3306(c)(7) of the Federal

16  Unemployment Tax Act and is not excluded from the employment

17  subject to this chapter under subsection (4).

18         (3)  The employment subject to this chapter includes

19  service performed by an individual in the employ of a

20  religious, charitable, educational, or other organization, if:

21         (a)  The service is excluded from the definition of

22  "employment" in the Federal Unemployment Tax Act solely by

23  reason of s. 3306(c)(8) of that act; and

24         (b)  The organization had at least four individuals in

25  employment for some portion of a day in each of 20 different

26  weeks during the current or preceding calendar year,

27  regardless of whether the weeks were consecutive and whether

28  the individuals were employed at the same time.

29         (4)  For purposes of subsections (2) and (3), the

30  employment subject to this chapter does not apply to service

31  performed:

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 1         (a)  In the employ of:

 2         1.  A church or a convention or association of

 3  churches.

 4         2.  An organization that is operated primarily for

 5  religious purposes and that is operated, supervised,

 6  controlled, or principally supported by a church or a

 7  convention or association of churches.

 8         (b)  By a duly ordained, commissioned, or licensed

 9  minister of a church in the exercise of his or her ministry or

10  by a member of a religious order in the exercise of duties

11  required by the order.

12         (c)  In the employ of a public employer if the service

13  is performed by an individual in the exercise of duties:

14         1.  As an elected official.

15         2.  As a member of a legislative body, or a member of

16  the judiciary, of a state or a political subdivision of a

17  state.

18         3.  As an employee serving on a temporary basis in case

19  of fire, storm, snow, earthquake, flood, or similar emergency.

20         4.  In a position that, under state law, is designated

21  as a major nontenured policymaking or advisory position,

22  including a position in the Senior Management Service created

23  under s. 110.402, or a policymaking or advisory position for

24  which the duties do not ordinarily require more than 8 hours

25  per week.

26         5.  As an election official or election worker if the

27  amount of remuneration received by the individual during the

28  calendar year for those services is less than $1,000.

29         (d)  In a facility operating a program of

30  rehabilitation for individuals whose earning capacity is

31  impaired by age, physical or mental deficiency, or injury, or

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 1  a program providing remunerative work for individuals who

 2  cannot be readily absorbed in the competitive labor market

 3  because of their impaired physical or mental capacity, by an

 4  individual receiving such rehabilitation or remunerative work.

 5         (e)  As part of an unemployment work-relief or

 6  work-training program assisted or financed in whole or in part

 7  by any federal agency or an agency of a state or political

 8  subdivision of a state, by an individual receiving the work

 9  relief or work training. This paragraph does not apply to

10  unemployment work-relief or work-training programs for which

11  unemployment compensation coverage is required by the Federal

12  Government.

13         (f)  By an inmate of a custodial or penal institution.

14         (5)  The employment subject to this chapter includes

15  service performed by an individual in agricultural labor if:

16         (a)  The service is performed for a person who:

17         1.  Paid remuneration in cash of at least $10,000 to

18  individuals employed in agricultural labor in a calendar

19  quarter during the current or preceding calendar year.

20         2.  Employed in agricultural labor at least five

21  individuals for some portion of a day in each of 20 different

22  calendar weeks during the current or preceding calendar year,

23  regardless of whether the weeks were consecutive or whether

24  the individuals were employed at the same time.

25         (b)  The service is performed by a member of a crew

26  furnished by a crew leader to perform agricultural labor for

27  another person.

28         1.  For purposes of this paragraph, a crew member is

29  treated as an employee of the crew leader if:

30         a.  The crew leader holds a valid certificate of

31  registration under the Migrant and Seasonal Agricultural

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 1  Worker Protection Act of 1983 or substantially all of the crew

 2  members operate or maintain tractors, mechanized harvesting or

 3  crop-dusting equipment, or any other mechanized equipment

 4  provided by the crew leader; and

 5         b.  The individual does not perform that agricultural

 6  labor as an employee of an employer other than the crew

 7  leader.

 8         2.  For purposes of this paragraph, in the case of an

 9  individual who is furnished by a crew leader to perform

10  agricultural labor for another person and who is not treated

11  as an employee of the crew leader under subparagraph 1.:

12         a.  The other person and not the crew leader is treated

13  as the employer of the individual; and

14         b.  The other person is treated as having paid cash

15  remuneration to the individual equal to the cash remuneration

16  paid to the individual by the crew leader, either on his or

17  her own behalf or on behalf of the other person, for the

18  agricultural labor performed for the other person.

19         (6)  The employment subject to this chapter includes

20  domestic service performed by maids, cooks, maintenance

21  workers, chauffeurs, social secretaries, caretakers, private

22  yacht crews, butlers, and houseparents, in a private home,

23  local college club, or local chapter of a college fraternity

24  or sorority performed for a person who paid cash remuneration

25  of at least $1,000 during a calendar quarter in the current

26  calendar year or the preceding calendar year to individuals

27  employed in the domestic service.

28         (7)  The employment subject to this chapter includes an

29  individual's entire service, performed inside or both inside

30  and outside this state if:

31         (a)  The service is localized within this state; or

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 1         (b)  The service is not localized within any state, but

 2  some of the service is performed in this state, and:

 3         1.  The base of operations, or, if there is no base of

 4  operations, the place from which the service is directed or

 5  controlled, is located within this state; or

 6         2.  The base of operations or place from which the

 7  service is directed or controlled is not located within any

 8  state in which some part of the service is performed, but the

 9  individual's residence is located within this state.

10         (8)  Services not covered under paragraph (7)(b) which

11  are performed entirely outside of this state, and for which

12  contributions are not required or paid under an unemployment

13  compensation law of any other state or of the Federal

14  Government, are deemed to be employment subject to this

15  chapter if the individual performing the services is a

16  resident of this state and the tax collection service provider

17  approves the election of the employing unit for whom the

18  services are performed, electing that the entire service of

19  the individual is deemed to be employment subject to this

20  chapter.

21         (9)  Service is deemed to be localized within a state

22  if:

23         (a)  The service is performed entirely inside the

24  state; or

25         (b)  The service is performed both inside and outside

26  the state, but the service performed outside the state is

27  incidental to the individual's service inside the state.

28  Incidental service includes, but is not limited to, service

29  that is temporary or transitory in nature or consists of

30  isolated transactions.

31  

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 1         (10)  The employment subject to this chapter includes

 2  service performed outside the United States, except in Canada,

 3  by a citizen of the United States who is in the employ of an

 4  American employer, other than service deemed employment

 5  subject to this chapter under subsection (2), subsection (3),

 6  or similar provisions of another state's law, if:

 7         (a)  The employer's principal place of business in the

 8  United States is located within this state.

 9         (b)  The employer does not have a place of business

10  located in the United States, but:

11         1.  The employer is a natural person who is a resident

12  of this state.

13         2.  The employer is a corporation organized under the

14  laws of this state.

15         3.  The employer is a partnership or a trust and the

16  number of the partners or trustees who are residents of this

17  state is greater than the number who are residents of any one

18  other state.

19         (c)  The employer is not an American employer, or

20  neither paragraph (a) nor paragraph (b) apply, but the

21  employer elects coverage in this state or the employer fails

22  to elect coverage in any state and the individual files a

23  claim for benefits based on that service under the laws of

24  this state.

25         (11)  The employment subject to this chapter includes

26  all service performed by an officer or member of a crew of an

27  American vessel or American aircraft on, or in connection

28  with, the vessel or aircraft, if the operating office from

29  which the operations of the vessel or aircraft operating

30  inside or both inside and outside the United States is

31  

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 1  ordinarily and regularly supervised, managed, directed, and

 2  controlled within this state.

 3         (12)  The employment subject to this chapter includes

 4  services covered by a reciprocal arrangement under s. 443.221

 5  between the Agency for Workforce Innovation or its tax

 6  collection service provider and the agency charged with the

 7  administration of another state unemployment compensation law

 8  or a federal unemployment compensation law, under which all

 9  services performed by an individual for an employing unit are

10  deemed to be performed entirely within this state, if the

11  Agency for Workforce Innovation or its tax collection service

12  provider approved an election of the employing unit in which

13  all of the services performed by the individual during the

14  period covered by the election are deemed to be insured work.

15         (13)  The following employment is exempt from this

16  chapter:

17         (a)  Domestic service in a private home, local college

18  club, or local chapter of a college fraternity or sorority,

19  except as provided in subsection (6).

20         (b)  Service performed on or in connection with a

21  vessel or aircraft that is not an American vessel or American

22  aircraft, if the employee is employed on and in connection

23  with the vessel or aircraft while the vessel or aircraft is

24  outside the United States.

25         (c)  Service performed by an individual engaged in, or

26  as an officer or member of the crew of a vessel engaged in,

27  the catching, taking, harvesting, cultivating, or farming of

28  any kind of fish, shellfish, crustacea, sponges, seaweeds, or

29  other aquatic forms of animal and vegetable life, including

30  service performed by an individual as an ordinary incident to

31  engaging in those activities, except:

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 1         1.  Service performed in connection with the catching

 2  or taking of salmon or halibut for commercial purposes.

 3         2.  Service performed on, or in connection with, a

 4  vessel of more than 10 net tons, determined in the manner

 5  provided for determining the registered tonnage of merchant

 6  vessels under the laws of the United States.

 7         (d)  Service performed by an individual in the employ

 8  of his or her son, daughter, or spouse, including step

 9  relationships, and service performed by a child, or stepchild,

10  under the age of 21 in the employ of his or her father,

11  mother, stepfather, or stepmother.

12         (e)  Service performed in the employ of the Federal

13  Government or of an instrumentality of the Federal Government

14  which is:

15         1.  Wholly or partially owned by the United States.

16         2.  Exempt from the tax imposed by s. 3301 of the

17  Internal Revenue Code under a federal law that specifically

18  cites s. 3301, or the corresponding section of prior law, in

19  granting the exemption. However, to the extent that the United

20  States Congress permits the state to require an

21  instrumentality of the Federal Government to make payments

22  into the Unemployment Compensation Trust Fund under this

23  chapter, this chapter applies to that instrumentality, and to

24  services performed for that instrumentality, in the same

25  manner, to the same extent, and on the same terms as other

26  employers, employing units, individuals, and services. If this

27  state is not certified for any year by the Secretary of Labor

28  under s. 3304 of the federal Internal Revenue Code, the tax

29  collection service provider shall refund the payments required

30  of each instrumentality of the Federal Government for that

31  year from the fund in the same manner and within the same

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 1  period as provided in s. 443.141(6) for contributions

 2  erroneously collected.

 3         (f)  Service performed in the employ of a public

 4  employer as defined in s. 443.036, except as provided in

 5  subsection (2), and service performed in the employ of an

 6  instrumentality of a public employer as described in s.

 7  443.036(35)(b) or (c), to the extent that the instrumentality

 8  is immune under the United States Constitution from the tax

 9  imposed by s. 3301 of the Internal Revenue Code for that

10  service.

11         (g)  Service performed in the employ of a corporation,

12  community chest, fund, or foundation that is organized and

13  operated exclusively for religious, charitable, scientific,

14  testing for public safety, literary, or educational purposes

15  or for the prevention of cruelty to children or animals. This

16  exemption does not apply to an employer if part of the

17  employer's net earnings inures to the benefit of any private

18  shareholder or individual or if a substantial part of the

19  employer's activities involve carrying on propaganda,

20  otherwise attempting to influence legislation, or

21  participating or intervening in, including the publishing or

22  distributing of statements, a political campaign on behalf of

23  a candidate for public office, except as provided in

24  subsection (3).

25         (h)  Service for which unemployment compensation is

26  payable under an unemployment compensation system established

27  by the United States Congress, of which this chapter is not a

28  part.

29         (i)1.  Service performed during a calendar quarter in

30  the employ of an organization exempt from the federal income

31  tax under s. 501(a) of the Internal Revenue Code, other than

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 1  an organization described in s. 401(a), or under s. 521, if

 2  the remuneration for the service is less than $50.

 3         2.  Service performed in the employ of a school,

 4  college, or university, if the service is performed by a

 5  student who is enrolled and is regularly attending classes at

 6  the school, college, or university.

 7         (j)  Service performed in the employ of a foreign

 8  government, including service as a consular or other officer

 9  or employee of a nondiplomatic representative.

10         (k)  Service performed in the employ of an

11  instrumentality wholly owned by a foreign government if:

12         1.  The service is of a character similar to that

13  performed in foreign countries by employees of the Federal

14  Government or of an instrumentality of the Federal Government;

15  and

16         2.  The United States Secretary of State certifies to

17  the United States Secretary of the Treasury that the foreign

18  government for whose instrumentality the exemption is claimed

19  grants an equivalent exemption for similar service performed

20  in the foreign country by employees of the Federal Government

21  and of instrumentalities of the Federal Government.

22         (l)  Service performed as a student nurse in the employ

23  of a hospital or a nurses' training school by an individual

24  who is enrolled and is regularly attending classes in a

25  nurses' training school chartered or approved under state law,

26  service performed as an intern in the employ of a hospital by

27  an individual who has completed a 4-year course in a medical

28  school chartered or approved under state law, and service

29  performed by a patient of a hospital for the hospital.

30         (m)  Service performed by an individual for a person as

31  an insurance agent or as an insurance solicitor, if all of the

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 1  service performed by the individual for that person is

 2  performed for remuneration solely by way of commission, except

 3  for services performed in accordance with 26 U.S.C. s.

 4  3306(c)(7) and (8). For purposes of this section, those

 5  benefits excluded from the wages subject to this chapter under

 6  s. 443.1217(2)(b)-(f), inclusive, are not considered

 7  remuneration.

 8         (n)  Service performed by an individual for a person as

 9  a real estate salesperson or agent, if all of the service

10  performed by the individual for that person is performed for

11  remuneration solely by way of commission.

12         (o)  Service performed by an individual under the age

13  of 18 in the delivery or distribution of newspapers or

14  shopping news, excluding delivery or distribution to any point

15  for subsequent delivery or distribution.

16         (p)  Service covered by an arrangement between the

17  Agency for Workforce Innovation, or its tax collection service

18  provider, and the agency charged with the administration of

19  another state or federal unemployment compensation law under

20  which all services performed by an individual for an employing

21  unit during the period covered by the employing unit's duly

22  approved election is deemed to be performed entirely within

23  the other agency's state or under the federal law.

24         (q)  Service performed by an individual enrolled at a

25  nonprofit or public educational institution that normally

26  maintains a regular faculty and curriculum and normally has a

27  regularly organized body of students in attendance at the

28  place where its educational activities are carried on, if the

29  institution certifies to the employer that the individual is a

30  student in a full-time program, taken for credit at the

31  institution that combines academic instruction with work

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 1  experience, and that the service is an integral part of the

 2  program. This paragraph does not apply to service performed in

 3  a program established for or on behalf of an employer or group

 4  of employers.

 5         (r)  Service performed by an individual for a person as

 6  a barber, if all of the service performed by the individual

 7  for that person is performed for remuneration solely by way of

 8  commission.

 9         (s)  Casual labor not in the course of the employer's

10  trade or business.

11         (t)  Service performed by a speech therapist,

12  occupational therapist, or physical therapist who is

13  nonsalaried and working under a written contract with a home

14  health agency as defined in s. 400.462.

15         (u)  Service performed by a direct seller. As used in

16  this paragraph, the term "direct seller" means a person:

17         1.a.  Who is engaged in the trade or business of

18  selling or soliciting the sale of consumer products to buyers

19  on a buy-sell basis, on a deposit-commission basis, or on a

20  similar basis, for resale in the home or in another place that

21  is not a permanent retail establishment; or

22         b.  Who is engaged in the trade or business of selling

23  or soliciting the sale of consumer products in the home or in

24  another place that is not a permanent retail establishment;

25         2.  Substantially all of whose remuneration for

26  services described in subparagraph 1., regardless of whether

27  paid in cash, is directly related to sales or other output,

28  rather than to the number of hours worked; and

29         3.  Who performs the services under a written contract

30  with the person for whom the services are performed, if the

31  

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 1  contract provides that the person will not be treated as an

 2  employee for those services for federal tax purposes.

 3         (v)  Service performed by a nonresident alien for the

 4  period he or she is temporarily present in the United States

 5  as a nonimmigrant under subparagraph (F) or subparagraph (J)

 6  of s. 101(a)(15) of the Immigration and Nationality Act, and

 7  which is performed to carry out the purpose specified in

 8  subparagraph (F) or subparagraph (J), as applicable.

 9         (w)  Service performed by an individual for

10  remuneration for a private, for-profit delivery or messenger

11  service, if the individual:

12         1.  Is free to accept or reject jobs from the delivery

13  or messenger service and the delivery or messenger service

14  does not have control over when the individual works;

15         2.  Is remunerated for each delivery, or the

16  remuneration is based on factors that relate to the work

17  performed, including receipt of a percentage of any rate

18  schedule;

19         3.  Pays all expenses, and the opportunity for profit

20  or loss rests solely with the individual;

21         4.  Is responsible for operating costs, including fuel,

22  repairs, supplies, and motor vehicle insurance;

23         5.  Determines the method of performing the service,

24  including selection of routes and order of deliveries;

25         6.  Is responsible for the completion of a specific job

26  and is liable for any failure to complete that job;

27         7.  Enters into a contract with the delivery or

28  messenger service which specifies that the individual is an

29  independent contractor and not an employee of the delivery or

30  messenger service; and

31         8.  Provides the vehicle used to perform the service.

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 1         (x)  Service performed in agricultural labor by an

 2  individual who is an alien admitted to the United States to

 3  perform service in agricultural labor under ss. 101(a)(15)(H)

 4  and 214(c) of the Immigration and Nationality Act.

 5         (y)  Service performed by a person who is an inmate of

 6  a penal institution.

 7         Section 31.  Section 443.1217, Florida Statutes, is

 8  created to read:

 9         443.1217  Wages.--

10         (1)  The wages subject to this chapter include all

11  remuneration for employment, including commissions, bonuses,

12  back pay awards, and the cash value of all remuneration paid

13  in any medium other than cash. The reasonable cash value of

14  remuneration in any medium other than cash must be estimated

15  and determined in accordance with rules adopted by the Agency

16  for Workforce Innovation or the state agency providing tax

17  collection services. The wages subject to this chapter include

18  tips or gratuities received while performing services that

19  constitute employment and are included in a written statement

20  furnished to the employer under s. 6053(a) of the Internal

21  Revenue Code of 1954.

22         (2)  The following wages are exempt from this chapter:

23         (a)  That part of remuneration paid to an individual by

24  an employer for employment during a calendar year in excess of

25  the first $7,000 of remuneration paid to the individual by the

26  employer or his or her predecessor during that calendar year,

27  unless that part of the remuneration is subject to a tax,

28  under a federal law imposing the tax, against which credit may

29  be taken for contributions required to be paid into a state

30  unemployment fund. As used in this section only, the term

31  "employment" includes services constituting employment under

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 1  any employment security law of another state or of the Federal

 2  Government.

 3         (b)  Payment by an employing unit with respect to

 4  services performed for, or on behalf of, an individual

 5  employed by the employing unit under a plan or system

 6  established by the employing unit which provides for payment

 7  to its employees generally or to a class of its employees,

 8  including any amount paid by the employing unit for insurance

 9  or annuities or paid into a fund on account of:

10         1.  Sickness or accident disability. When payment is

11  made to an employee or any of his or her dependents, this

12  subparagraph exempts from the wages subject to this chapter

13  only those payments received under a workers' compensation

14  law.

15         2.  Medical and hospitalization expenses in connection

16  with sickness or accident disability.

17         3.  Death, if the employee:

18         a.  Does not have the option to receive, in lieu of the

19  death benefit, part of the payment or, if the death benefit is

20  insured, part of the premiums or contributions to premiums

21  paid by his or her employing unit; and

22         b.  Does not have the right under the plan, system, or

23  policy providing the death benefit to assign the benefit or to

24  receive cash consideration in lieu of the benefit upon his or

25  her withdrawal from the plan or system; upon termination of

26  the plan, system, or policy; or upon termination of his or her

27  services with the employing unit.

28         (c)  Payment on account of sickness or accident

29  disability, or payment of medical or hospitalization expenses

30  in connection with sickness or accident disability, by an

31  employing unit to, or on behalf of, an individual performing

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 1  services for the employing unit more than 6 calendar months

 2  after the last calendar month the individual performed

 3  services for the employing unit.

 4         (d)  Payment by an employing unit, without deduction

 5  from the remuneration of an individual employed by the

 6  employing unit, of the tax imposed upon the individual under

 7  s. 3101 of the federal Internal Revenue Code for services

 8  performed.

 9         (e)  The value of:

10         1.  Meals furnished to an employee or the employee's

11  spouse or dependents by the employer on the business premises

12  of the employer for the convenience of the employer; or

13         2.  Lodging furnished to an employee or the employee's

14  spouse or dependents by the employer on the business premises

15  of the employer for the convenience of the employer when

16  lodging is included as a condition of employment.

17         (f)  Payment made by an employing unit to, or on behalf

18  of, an individual performing services for the employing unit

19  or a beneficiary of the individual:

20         1.  From or to a trust described in s. 401(a) of the

21  Internal Revenue Code of 1954 which is exempt from tax under

22  s. 501(a) at the time of payment, unless payment is made to an

23  employee of the trust as remuneration for services rendered as

24  an employee of the trust and not as a beneficiary of the

25  trust;

26         2.  Under or to an annuity plan that, at the time of

27  payment, is a plan described in s. 403(a) of the Internal

28  Revenue Code of 1954;

29         3.  Under a simplified employee pension if, at the time

30  of payment, it is reasonable to believe that the employee is

31  

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 1  entitled to a deduction under s. 219(b)(2) of the Internal

 2  Revenue Code of 1954 for the payment;

 3         4.  Under or to an annuity contract described in s.

 4  403(b) of the Internal Revenue Code of 1954, other than a

 5  payment for the purchase of an annuity contract as part of a

 6  salary reduction agreement, regardless of whether the

 7  agreement is evidenced by a written instrument or otherwise;

 8         5.  Under or to an exempt governmental deferred

 9  compensation plan described in s. 3121(v)(3) of the Internal

10  Revenue Code of 1954;

11         6.  To supplement pension benefits under a plan or

12  trust described in subparagraphs 1.-5. to account for some

13  portion or all of the increase in the cost of living, as

14  determined by the United States Secretary of Labor, since

15  retirement, but only if the supplemental payments are under a

16  plan that is treated as a welfare plan under s. 3(2)(B)(ii) of

17  the Employee Retirement Income Security Act of 1974; or

18         7.  Under a cafeteria plan, as defined in s. 125 of the

19  Internal Revenue Code of 1986, as amended, if the payment

20  would not be treated as wages without regard to such plan and

21  it is reasonable to believe that, if s. 125 of the Internal

22  Revenue Code of 1986, as amended, applied for purposes of this

23  section, s. 125 of the Internal Revenue Code of 1986, as

24  amended, would not treat any wages as constructively received.

25         (g)  Payment made, or benefit provided, by an employing

26  unit to or for the benefit of an individual performing

27  services for the employing unit or a beneficiary of the

28  individual if, at the time of such payment or provision of the

29  benefit, it is reasonable to believe that the individual may

30  exclude the payment or benefit from income under s. 127 of the

31  Internal Revenue Code of 1986, as amended.

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 1         Section 32.  Section 443.131, Florida Statutes, is

 2  amended to read:

 3         443.131  Contributions.--

 4         (1)  PAYMENT OF CONTRIBUTIONS WHEN

 5  PAYABLE.--Contributions shall accrue and are become payable by

 6  each employer for each calendar quarter in which he or she is

 7  subject to this chapter for, with respect to wages paid during

 8  each such calendar quarter for employment.  Such Contributions

 9  are shall become due and payable be paid by each employer to

10  the tax collection service provider Agency for Workforce

11  Innovation or its designee for the fund, in accordance with

12  the such rules adopted by as the Agency for Workforce

13  Innovation or the state agency providing tax collection

14  services its designee may prescribe. However, nothing in This

15  subsection does not shall be construed to prohibit the tax

16  collection service provider Agency for Workforce Innovation or

17  its designee from allowing, at the request of the employer,

18  employers of employees performing domestic services, as

19  defined in s. 443.1216(6) s. 443.036(21)(g), to pay

20  contributions or report wages at intervals other than

21  quarterly when the nonquarterly such payment or reporting

22  assists is to the service provider advantage of the Agency for

23  Workforce Innovation or its designee, and when such

24  nonquarterly payment and reporting is authorized under federal

25  law.  This provision gives Employers of employees performing

26  domestic services may the option to elect to report wages and

27  pay contributions taxes annually, with a due date of January 1

28  and a delinquency date of February 1. In order To qualify for

29  this election, the employer must employ only employees

30  performing who perform domestic services, be eligible for a

31  variation from the standard rate as computed under pursuant to

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 1  subsection (3), apply to this program no later than December 1

 2  of the preceding calendar year, and agree to provide the

 3  Agency for Workforce Innovation or its tax collection service

 4  provider designee with any special reports that are which

 5  might be requested, as required by rule 60BB-2.025(5), Florida

 6  Administrative Code, including copies of all federal

 7  employment tax forms. An employer who fails Failure to timely

 8  furnish any wage information when required by the Agency for

 9  Workforce Innovation or its tax collection service provider

10  loses designee shall result in the employer's loss of the

11  privilege to participate elect participation in this program,

12  effective the calendar quarter immediately after following the

13  calendar quarter the in which such failure occurred. The

14  employer may is eligible to reapply for annual reporting when

15  a after 1 complete calendar year elapses after has elapsed

16  since the employer's disqualification if the employer timely

17  furnished any requested wage information during the period in

18  which annual reporting was denied. An employer may not deduct

19  contributions, interests, penalties, fines, or fees required

20  under this chapter shall not be deducted, in whole or in part,

21  from any part of the wages of his or her employees individuals

22  in such employer's employ. In the payment of any

23  contributions, A fractional part of a cent less than one-half

24  cent shall be disregarded from the payment of contributions,

25  but a fractional part of at least unless it amounts to

26  one-half cent or more, in which case it shall be increased to

27  1 cent.

28         (2)  CONTRIBUTION RATES.--Each employer must is

29  required to pay contributions equal to the following

30  percentages of wages paid by him or her for with respect to

31  employment:

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 1         (a)  Initial rate.--Each employer whose employment

 2  record is has been chargeable with benefits benefit payments

 3  for less than 8 eight calendar quarters shall pay

 4  contributions at the initial rate of 2.7 percent with respect

 5  to wages paid on or after January 1, 1978.

 6         (b)  Variable rates.--Each employer whose employment

 7  record is has been chargeable with benefit payments for

 8  benefits during at least 8 eight calendar quarters shall pay

 9  contributions at the standard rate in paragraph (3)(c) of 5.4

10  percent, except as otherwise varied through determined by

11  experience rating under subsection (3) provisions of this

12  chapter.  For the purposes of this section, the total wages on

13  which contributions were have been paid by a single employer

14  or his or her predecessor to an individual in any state during

15  within a single calendar year shall be counted to determine

16  whether more remuneration was than constitutes wages has been

17  paid to the such individual by the such employer or his or her

18  predecessor in 1 calendar year than constituted wages.

19         (c)1.  Should the Congress either amend or repeal the

20  Wagner-Peyser Act, the Federal Unemployment Tax Act, the

21  Social Security Act, or subtitle C of the Internal Revenue

22  Code, any act or acts supplemental to or in lieu thereof, or

23  any part or parts of either or all of said laws, or should

24  either or all of said laws, or any part or parts thereof, be

25  held invalid, to the end and with such effect that

26  appropriations of funds by the Congress and grants thereof to

27  this state for the payment of costs of administration of the

28  division become no longer available for such purposes, or

29  should employers in this state subject to the payment of tax

30  under the Federal Unemployment Tax Act be granted full credit

31  upon such a tax for contributions or taxes paid to the

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 1  Unemployment Compensation Trust Fund, then in such case,

 2  beginning with the effective date of such change in liability

 3  for payment of such federal tax, and for each year thereafter,

 4  the standard contribution rate under this chapter shall be 3

 5  percent per annum of each such employer's payroll subject to

 6  contributions.  With respect to each such employer having a

 7  reduced rate of contribution for such year pursuant to the

 8  terms of subsection (3), to the rate of contribution, as

 9  determined for such year in which such change occurs, shall be

10  added three-tenths of 1 percent.

11         2.  The amount of the excess of tax for which such

12  employer is or may become liable, by reason of this

13  subsection, over the amount which such employer would pay or

14  become liable for except for the provisions of this

15  subsection, shall be paid and transferred into the Employment

16  Security Administration Trust Fund to be disbursed and paid

17  out under the same conditions and for the same purposes as are

18  other moneys provided to be paid into such fund; provided,

19  that if the division determines that as of January 1 of any

20  year, there is an excess in the fund over the moneys and funds

21  required to be disbursed therefrom for the purposes thereof

22  for such year, then, and in such cases an amount equal to such

23  excess, as determined by the division, shall be transferred to

24  and become a part of the Unemployment Compensation Trust Fund,

25  and such funds shall be deemed to be and are hereby

26  appropriated for the purposes set out in this chapter.

27         (d)  In the event that the Federal Unemployment Tax Act

28  is amended to permit credit against such tax in excess of 2.7

29  percent with respect to any calendar year, payment of the

30  amount of contributions necessary to qualify an employer for

31  

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 1  such additional credit shall be deemed to be required under

 2  this chapter.

 3         (3)  VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT

 4  EXPERIENCE.--

 5         (a)  Employment records.--The regular and short-time

 6  compensation benefits paid benefit payments made to an any

 7  eligible individual shall be charged to the employment record

 8  of each employer who paid the such individual wages of at

 9  least equal to $100 during or more within the individual's

10  base period of such individual in the proportion to which

11  wages paid by each such employer to such individual within the

12  base period bears to total wages paid by all such employers

13  who paid the to such individual wages during within the

14  individual's base period.  Benefits may not No benefit charges

15  shall be charged made to the employment record of an any

16  employer who furnishes has furnished part-time work to an

17  individual who, because of loss of employment with one or more

18  other employers, is becomes eligible for partial benefits

19  while still being furnished part-time work by the such

20  employer on substantially the same basis and in substantially

21  the same amount as the individual's employment has been made

22  available to such worker during his or her base period,

23  regardless of whether this part-time work is the employments

24  were simultaneous or successive to the individual's lost

25  employment.  Further, benefits may benefit payments will not

26  be charged to the employment record accounts of an employer

27  who furnishes employers when such employers have furnished the

28  Agency for Workforce Innovation division with notice, as

29  prescribed in such notices regarding separations of

30  individuals from work and the refusal of individuals to accept

31  offers of suitable work as are required by the provisions of

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 1  this chapter and the agency's rules of the division, that any

 2  if one or more of the following apply conditions are found to

 3  be applicable:

 4         1.  When an individual leaves has left his or her work

 5  job without good cause attributable to the his or her employer

 6  or is has been discharged by the his or her employer for

 7  misconduct connected with his or her work, no benefits

 8  subsequently paid to the individual based him or her on the

 9  basis of wages paid to such individual by the such employer

10  before the prior to such separation may not shall be charged

11  to the employment record of the employer such employer's

12  account.

13         2.  When an individual is has been discharged by the an

14  employer for unsatisfactory performance during an initial

15  employment probationary period, no benefits subsequently paid

16  to the individual based on the basis of wages paid during to

17  such individual in the probationary period by the employer

18  before the prior to employment separation may not shall be

19  charged to the employer's employment record. account, provided

20  The employer must notify has so notified the Agency for

21  Workforce Innovation of the discharge division in writing

22  within 10 days after from the mailing date of the notice of

23  initial determination of a claim. As used in this subparagraph

24  paragraph, the term "initial employment probationary period"

25  means an established probationary plan that which applies to

26  all employees or a specific group of employees and that does

27  not exceed 90 calendar days following from the first day a new

28  employee begins work.  The employee must be informed of the

29  probationary period within the first 7 days of work workdays.

30  The employer There must demonstrate by be conclusive evidence

31  to establish that the individual was separated because of due

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 1  to unsatisfactory work performance and not separated because

 2  of lack of work due to temporary, seasonal, casual, or other

 3  similar employment that is not of a regular, permanent, and

 4  year-round nature.

 5         3.  Benefits subsequently which are paid to an any

 6  individual after his or her subsequent to the refusal without

 7  good cause to accept by such individual of an offer of

 8  suitable work employment from an employer may will not be

 9  charged to the employment record account of the such employer

10  when all or any part of those such benefits are based on upon

11  the basis of wages paid to such individual by the such

12  employer before prior to the individual's refusal by such

13  individual to accept such offer of suitable work. As used in

14  For purposes of this subparagraph, the term "good cause" does

15  not include distance to employment caused by due to a change

16  of residence by the such individual.  (The Agency for

17  Workforce Innovation division shall adopt rules prescribing,

18  for determine with respect to the payment of all benefits,

19  whether this subparagraph applies regardless of proviso shall

20  be applied without regard to whether a disqualification under

21  pursuant to the provisions of s. 443.101 applies to the claim

22  has or may be invoked against a claimant or claimants for

23  benefits.)

24         4.  When an individual is separated from work an

25  employer as a direct result of a natural disaster declared

26  under pursuant to the Robert T. Stafford Disaster Relief and

27  Emergency Assistance Act, 42 U.S.C. s. 5121, et seq. Disaster

28  Relief Act of 1974 and the Disaster Relief and Emergency

29  Assistance Amendments of 1988, no benefits subsequently paid

30  to the individual based on the basis of wages paid by the

31  employer before the separation may not to such individual

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 1  shall be charged to the employment record of the employer such

 2  employer's account.

 3  

 4  In the event subparagraph 2. has the effect of placing this

 5  state out of compliance with the Federal Unemployment

 6  Compensation Law, as determined by the appropriate court of

 7  law, by affecting the amount of federal funds due to the state

 8  or adversely affecting the unemployment compensation tax rate,

 9  then subparagraph 2. shall be null and void and shall stand

10  repealed upon the date on which any of such conditions occur.

11         (b)  Benefit ratio.--

12         1.  As used in this paragraph, the term "annual

13  payroll" means the calendar quarter taxable payroll reported

14  to the tax collection service provider for the quarters used

15  in computing the benefit ratio. The term does not include a

16  penalty resulting from the untimely filing of required wage

17  and tax reports. All of the taxable payroll reported to the

18  tax collection service provider by the end of the quarter

19  preceding the quarter for which the contribution rate is to be

20  computed must be used in the computation.

21         2.(b)1.  The division shall, For each calendar year,

22  the tax collection service provider shall compute a benefit

23  ratio for each employer whose employment record was has been

24  chargeable with benefit payments for benefits during the 12

25  consecutive quarters ending June 30 of the calendar year

26  preceding the calendar year for which the benefit ratio is

27  computed. An employer's benefit ratio is shall be the quotient

28  obtained by dividing the total benefits charged benefit

29  payments chargeable to the employer's his or her employment

30  record during the 3-year period ending June 30 of the

31  preceding calendar year by the total of the employer's his or

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 1  her annual payroll payrolls (as defined in paragraph (f)) for

 2  the 3-year period ending June 30 of the preceding calendar

 3  year. The Such benefit ratio shall be computed to the fifth

 4  decimal place and rounded to the fourth decimal place.

 5         3.2.  The tax collection service provider division

 6  shall compute a benefit ratio for each employer who was not

 7  previously eligible under subparagraph 2., therefor whose

 8  contribution initial tax rate is set at the initial

 9  contribution rate in paragraph (2)(a), 2.7 percent and whose

10  employment record was unemployment has been chargeable with

11  benefit payments for benefits during at least 8 calendar

12  quarters immediately preceding the calendar quarter for which

13  the benefit ratio is computed. The Such employer's benefit

14  ratio is shall be the quotient obtained by dividing the total

15  benefits benefit payments charged to the employer's his or her

16  employment record during the first 6 of the 8 completed

17  calendar quarters immediately preceding the calendar quarter

18  for which the benefit ratio is computed by the total of the

19  employer's annual payroll during payrolls (as defined in

20  paragraph (f)) for the first 7 of the 9 completed calendar

21  quarters immediately preceding the calendar quarter for which

22  the benefit ratio is computed. The Such benefit ratio shall be

23  computed to the fifth decimal place and rounded to the fourth

24  decimal place and applies shall be applicable for the

25  remainder of the calendar year. The employer must subsequently

26  will next be rated on an annual basis using up to 12 calendar

27  quarters of benefits charged and up to 12 calendar quarters of

28  annual payroll payrolls. That Such employer's benefit ratio is

29  shall be the quotient obtained by dividing the total benefits

30  benefit payments charged to the employer's his or her

31  employment record by the total of the employer's annual

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 1  payroll during payrolls, as defined in paragraph (f), for the

 2  quarters used in his or her first computation plus the

 3  subsequent quarters reported through June 30 of the preceding

 4  calendar prior year. Each subsequent calendar year, thereafter

 5  the rate shall will be computed under as provided in

 6  subparagraph 2. 1. The tax collection service provider shall

 7  assign a variation from the standard rate of contributions in

 8  paragraph (c) contribution shall be assigned on a quarterly

 9  basis to each such employers eligible employer therefor in the

10  same like manner as an assignment assignments made for a

11  calendar year under paragraph (e).

12         (c)  Standard rate.--The standard rate of contributions

13  payable by each employer shall be 5.4 percent.

14         (d)  Eligibility for variation from the standard

15  rate.--An employer is Employers shall be eligible for a

16  variation rate variations from the standard rate of

17  contributions, as hereinafter described, in any calendar year,

18  only if the employer's their employment record was records

19  have been chargeable for benefits with benefit payments

20  throughout the 12 consecutive quarters ending on June 30 of

21  the preceding calendar year. The contribution rate of an

22  employer who, as a result of having at least 8 consecutive

23  quarters of payroll insufficient to be chargeable for benefits

24  with benefit payments, has not been chargeable for benefits

25  with benefit payments throughout the 12 consecutive quarters

26  reverts stated 12-quarter period shall revert to the initial

27  contribution rate status until the employer subsequently

28  becomes they again become eligible for an earned rate.

29         (e)  Assignment of variations from the standard rate.--

30         1.  The tax collection service provider shall assign a

31  variation Variations from the standard rate of contributions

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 1  for shall be assigned with respect to each calendar year to

 2  each employers eligible employer therefor. In determining the

 3  contribution rate, varying from the standard rate to be

 4  assigned each employer, adjustment factors computed under

 5  provided for in sub-subparagraphs a.-c. shall will be added to

 6  the benefit ratio. This addition shall will be accomplished in

 7  two steps by adding a variable adjustment factor and a final

 8  adjustment factor as defined below. The sum of these

 9  adjustment factors computed under provided for in

10  sub-subparagraphs a.-c. shall will first be algebraically

11  summed. The sum of these adjustment factors shall next will

12  then be divided by a gross benefit ratio to be determined as

13  follows: Total benefit payments for the 3-year period

14  described previous 3 years, as defined in subparagraph (b)2.

15  shall be (b)1., charged to employers eligible for a variation

16  from to be assigned a contribution rate different from the

17  standard rate, minus excess payments for the same period,

18  divided by taxable payroll entering into the computation of

19  individual benefit ratios for the calendar year for which the

20  contribution rate is being computed. The ratio of the sum of

21  the adjustment factors computed under provided for in

22  sub-subparagraphs a.-c. to the gross benefit ratio shall will

23  be multiplied by each individual benefit ratio that is less

24  than below the maximum contribution tax rate to obtain

25  variable adjustment factors; except that in any instance in

26  which the sum of an employer's individual benefit ratio and

27  variable adjustment factor exceeds the maximum contribution

28  tax rate, the variable adjustment factor shall will be reduced

29  in order so that the sum equals the maximum contribution tax

30  rate. The variable adjustment factor for of each of these

31  employers is such employer will be multiplied by his or her

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 1  taxable payroll entering into the computation of his or her

 2  benefit ratio. The sum of these products shall will be divided

 3  by the taxable payroll of the such employers who that entered

 4  into the computation of their benefit ratios. The resulting

 5  ratio shall will be subtracted from the sum of the adjustment

 6  factors computed under provided for in sub-subparagraphs a.-c.

 7  to obtain the final adjustment factor. The variable adjustment

 8  factors and the final adjustment factor shall will be computed

 9  to five decimal places and rounded to the fourth decimal

10  place. This final adjustment factor shall will be added to the

11  variable adjustment factor and benefit ratio of each employer

12  to obtain each employer's contribution rate.; however, at no

13  time shall An employer's contribution rate may not, however,

14  be rounded to less than 0.1 percent.

15         a.  An adjustment factor for noncharge benefits shall

16  will be computed to the fifth decimal place, and rounded to

17  the fourth decimal place, by dividing the amount of noncharge

18  benefits during benefit payments noncharged in the 3-year

19  period described 3 preceding years as defined in subparagraph

20  (b)2. (b)1. by the taxable payroll of employers eligible to be

21  considered for assignment of a variation contribution rate

22  different from the standard rate who that have a benefit ratio

23  for the current year which is less than the maximum

24  contribution rate. For purposes of computing this adjustment

25  factor, the taxable payroll of these such employers is will be

26  the taxable payrolls for the 3 years ending June 30 of the

27  current calendar year as that had been reported to the tax

28  collection service provider division by September 30 of the

29  same calendar year. As used in this sub-subparagraph, the term

30  "noncharge benefits" means benefits paid for the purpose of

31  this section shall be defined as benefit payments to an

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 1  individual which were paid from the Unemployment Compensation

 2  Trust Fund, but which were not charged to the employment

 3  unemployment record of any employer.

 4         b.  An excess payments adjustment factor for excess

 5  payments shall will be computed to the fifth decimal place,

 6  and rounded to the fourth decimal place, by dividing the total

 7  excess payments during the 3-year period described 3 preceding

 8  years as defined in subparagraph (b)2. (b)1. by the taxable

 9  payroll of employers eligible to be considered for assignment

10  of a variation contribution rate different from the standard

11  rate who that have a benefit ratio for the current year which

12  is less than the maximum contribution rate. For purposes of

13  computing this adjustment factor, the taxable payroll of these

14  such employers is will be the same figure as used to compute

15  in computing the noncharge adjustment factor for noncharge

16  benefits under as described in sub-subparagraph a. As used in

17  this sub-subparagraph, the term "excess payments" means for

18  the purpose of this section is defined as the amount of

19  benefits benefit payments charged to the employment record of

20  an employer during the 3-year period described 3 preceding

21  years, as defined in subparagraph (b)2. (b)1., less the

22  product of the maximum contribution rate and the employer's

23  his or her taxable payroll for the 3 years ending June 30 of

24  the current calendar year as that had been reported to the tax

25  collection service provider division by September 30 of the

26  same calendar year. As used in this sub-subparagraph, the term

27  "total excess payments" means is defined as the sum of the

28  individual employer excess payments for those employers that

29  were eligible to be considered for assignment of a variation

30  contribution rate different from the standard rate.

31  

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 1         c.  If the balance of in the Unemployment Compensation

 2  Trust Fund on as of June 30 of the calendar year immediately

 3  preceding the calendar year for which the contribution rate is

 4  being computed is less than 3.7 percent of the taxable

 5  payrolls for the year ending June 30 as reported to the tax

 6  collection service provider division by September 30 of that

 7  calendar year, a positive adjustment factor shall will be

 8  computed. The positive Such adjustment factor shall be

 9  computed annually to the fifth decimal place, and rounded to

10  the fourth decimal place, by dividing the sum of the total

11  taxable payrolls for the year ending June 30 of the current

12  calendar year as reported to the tax collection service

13  provider division by September 30 of that such calendar year

14  into a sum equal to one-fourth of the difference between the

15  balance of amount in the fund as of June 30 of that such

16  calendar year and the sum of 4.7 percent of the total taxable

17  payrolls for that year. The positive Such adjustment factor

18  remains will remain in effect for in subsequent years until

19  the a balance of in the Unemployment Compensation Trust Fund

20  as of June 30 of the year immediately preceding the effective

21  date of the such contribution rate equals or exceeds 3.7

22  percent of the taxable payrolls for the year ending June 30 of

23  the current calendar year as reported to the tax collection

24  service provider division by September 30 of that calendar

25  year. If the balance of in the Unemployment Compensation Trust

26  Fund as of June 30 of the year immediately preceding the

27  calendar year for which the contribution rate is being

28  computed exceeds 4.7 percent of the taxable payrolls for the

29  year ending June 30 of the current calendar year as reported

30  to the tax collection service provider division by September

31  30 of that calendar year, a negative adjustment factor shall

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 1  will be computed. The negative Such adjustment factor shall be

 2  computed annually to the fifth decimal place, and rounded to

 3  the fourth decimal place, by dividing the sum of the total

 4  taxable payrolls for the year ending June 30 of the current

 5  calendar year as reported to the tax collection service

 6  provider division by September 30 of the such calendar year

 7  into a sum equal to one-fourth of the difference between the

 8  balance of amount in the fund as of June 30 of the current

 9  calendar year and 4.7 percent of the total taxable payrolls of

10  that such year. The negative Such adjustment factor remains

11  will remain in effect for in subsequent years until the

12  balance of in the Unemployment Compensation Trust Fund as of

13  June 30 of the year immediately preceding the effective date

14  of the such contribution rate is less than 4.7 percent, but

15  more than 3.7 percent of the taxable payrolls for the year

16  ending June 30 of the current calendar year as reported to the

17  tax collection service provider division by September 30 of

18  that calendar year.

19         d.  The maximum contribution rate that may can be

20  assigned to an any employer is shall be 5.4 percent, except

21  those employers participating in an approved short-time

22  compensation plan may be assigned a in which case the maximum

23  contribution rate that is shall be 1 percent greater than

24  above the current maximum contribution rate for other

25  employers in, with respect to any calendar year in which

26  short-time compensation benefits are charged to in the

27  employer's employment record.

28         2.  If In the event of the transfer of an employer's

29  employment record records to an employing unit under pursuant

30  to paragraph (f) (g) which, before the prior to such transfer,

31  was an employer, the tax collection service provider division

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 1  shall recompute a benefit ratio for the successor employer

 2  based on the basis of the combined employment records and

 3  reassign an appropriate contribution rate to the such

 4  successor employer effective on the first day as of the

 5  beginning of the calendar quarter immediately after following

 6  the effective date of the such transfer of employment records.

 7         (f)  As used in paragraph (b), the term "annual

 8  payroll" means the calendar quarter taxable payroll reported

 9  to the division for the quarters used in the benefit ratio

10  computation, so that no tax rate penalty in the benefit ratio

11  computation will result from the untimely filing of required

12  wage and tax reports. All of the taxable payroll reported to

13  the division by the end of the quarter preceding the quarter

14  in which the tax rate is to be computed shall be used in the

15  computation.

16         (f)  Transfer of employment records.--

17         (g)1.  For the purposes of this subsection, two or more

18  employers who are parties to a transfer of business or the

19  subject of a merger, consolidation, or other form of

20  reorganization, effecting a change in legal identity or form,

21  are shall be deemed to be a single employer and are shall be

22  considered to be as one employer with a continuous employment

23  record if the tax collection service provider division finds

24  that the successor employer continues to carry on the

25  employing enterprises of all of the predecessor employer or

26  employers and that the successor employer has paid all

27  contributions required of and due from all of the predecessor

28  employer or employers and has assumed liability for all

29  contributions that may become due from all of the predecessor

30  employer or employers. As used in this paragraph,

31  notwithstanding s. 443.036(14), the term "contributions" means

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 1  all indebtedness to the tax collection service provider

 2  division, including, but not limited to, interest, penalty,

 3  collection fee, and service fee. A successor employer must has

 4  30 days from the date of the official notification of

 5  liability by succession to accept the transfer of all of the

 6  predecessor employers' predecessor's or predecessors'

 7  employment records within 30 days after the date of the

 8  official notification of liability by succession record or

 9  records. If a the predecessor employer has or predecessors

10  have unpaid contributions or outstanding quarterly reports,

11  the successor employer must has 30 days from the date of the

12  notice listing the total amount due to pay the total amount

13  with certified funds within 30 days after the date of the

14  notice listing the total amount due. After the total

15  indebtedness is has been paid, the tax collection service

16  provider shall transfer the employment record or records of

17  all of the predecessor employers or predecessors will be

18  transferred to the successor employer's employment record.

19  Employment records may be transferred by the division. The tax

20  collection service provider shall determine the contribution

21  tax rate of the combined total successor and predecessor

22  employers upon the transfer of the employment records, shall

23  be determined by the division as prescribed by rule, in order

24  to calculate any tax rate change in the contribution rate

25  resulting from the transfer of the employment records.

26         2.  Regardless of whether or not there is a predecessor

27  employer's transfer of employment record is transferred to a

28  successor employer under as contemplated in this paragraph,

29  the tax collection service provider shall treat the

30  predecessor employer, if shall in the event he or she

31  subsequently again employs individuals, persons be treated as

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 1  an employer without a previous employment record or, if his or

 2  her coverage is has been terminated under as provided in s.

 3  443.121, as a new employing unit.

 4         3.  The state agency providing unemployment tax

 5  collection services division may adopt rules governing the

 6  provide by rule for partial transfer of experience rating when

 7  an employer transfers has transferred at any time an

 8  identifiable and segregable portion of his or her payrolls and

 9  business to a successor employing unit. As a condition of each

10  such partial transfer of experience, these the rules must

11  shall require the following to be filed with the tax

12  collection service provider: an application by the successor

13  employing unit, an agreement by the predecessor employer, and

14  the such evidence required by the tax collection service

15  provider to show as the division may prescribe of the benefit

16  experience and payrolls attributable to the transferred

17  portion through up to the date of the transfer. These The

18  rules must shall provide that the successor employing unit, if

19  not already an employer subject to this chapter, becomes shall

20  become an employer as of the date of the transfer and that the

21  experience of the transferred portion of the predecessor

22  employer's employment record is predecessor's account shall be

23  removed from the employment experience-rating record of the

24  predecessor employer., and For each calendar year after

25  following the date of the transfer of the employment record in

26  on the records books of the tax collection service provider

27  division, the service provider division shall compute the

28  contribution rate of contribution payable by the successor

29  employer or employing unit based on on the basis of his or her

30  employment record experience, if any, combined with the

31  transferred experience of the portion of the predecessor

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 1  employer's employment record transferred. These The rules may

 2  also prescribe provide what contribution rates are shall be

 3  payable by the predecessor and successor employers for the

 4  period between the date of the transfer of the employment

 5  record of the transferred portion of the predecessor

 6  employer's employment record in unit on the records books of

 7  the tax collection service provider division and the first day

 8  of the next calendar year.

 9         4.  This paragraph does shall not apply to an the

10  employee leasing company and client contractual agreement as

11  defined in s. 443.036. The tax collection service provider

12  client shall, if in the event of termination of the

13  contractual agreement is terminated or failure by the employee

14  leasing company fails to submit reports or pay contributions

15  as required by the service provider division, treat the client

16  be treated as a new employer without previous employment

17  record unless the client is otherwise eligible for a variation

18  from the standard a rate computation.

19         (g)(h)  Additional conditions for variation from the

20  standard rate.--An employer's contribution rate may not be

21  reduced No reduction below the standard contribution rate

22  shall be allowed an employer under the provisions of this

23  section unless:

24         1.  All contributions, reimbursements, interest, and

25  penalties incurred by the such employer for with respect to

26  wages paid by him or her in all previous calendar quarters,

27  except the 4 calendar quarters immediately preceding the

28  calendar quarter or calendar year for which the benefit ratio

29  is computed, are have been paid; and

30         2.  The employer entitled to a rate reduction must

31  thereto shall have at least one annual payroll as defined in

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 1  subparagraph (b)1. paragraph (f) and unless the such employer

 2  is eligible for additional credit under the provisions of the

 3  Federal Unemployment Tax Act. If; and in the event the Federal

 4  Unemployment Tax Act is shall be revised, amended, or repealed

 5  in a manner affecting credit under the federal act, this

 6  section applies shall be applicable only to the extent that

 7  additional credit is may be allowed against the payment of the

 8  tax imposed by the Federal Unemployment Tax Act.

 9  

10  The tax collection service provider shall assign an earned

11  contribution tax rate will be assigned to an employer under

12  subparagraph 1. the quarter immediately after following the

13  quarter in which all contributions, reimbursements, interest,

14  and penalties are The aforesaid indebtedness is paid in full.

15         (h)(i)  Notice of determinations of contribution rates;

16  redeterminations.-- The state agency providing tax collection

17  services division:

18         1.  Shall promptly notify each employer of his or her

19  contribution rate of contributions as determined for any

20  calendar year under pursuant to this section. The Such

21  determination is shall become conclusive and binding on upon

22  the employer unless within 20 days after the mailing the of

23  notice of determination thereof to the employer's his or her

24  last known address, or, in the absence of mailing, within 20

25  days after the delivery of the such notice, the employer files

26  an application for review and redetermination setting forth

27  the grounds for review his or her reasons therefor. An No

28  employer may not shall be allowed, in any proceeding involving

29  his or her contribution rate of contributions or contribution

30  liability for contributions, to contest the chargeability to

31  his or her employment record account of any benefits paid in

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 1  accordance with a determination, redetermination, or decision

 2  under pursuant to s. 443.151, except on upon the ground that

 3  the services on the basis of which such benefits charged were

 4  found to be chargeable did not based on constitute services

 5  performed in employment for him or her and then only if in the

 6  event that the employer was not a party to the such

 7  determination, redetermination, or decision, or to any other

 8  proceeding under proceedings provided for in this chapter, in

 9  which the character of those such services was determined.

10         2.  Shall, upon the discovery of an error in

11  computation, reconsider any prior determination or

12  redetermination of a contribution rate after the 20-day period

13  has expired and issue a revised notice of contribution rate as

14  so redetermined. A Such redetermination is shall be subject to

15  review, and is become conclusive and binding if review is not

16  sought in absence thereof, in the same manner as review of a

17  the determination under provided in subparagraph 1. A No such

18  reconsideration may not shall be made after the March 31 of

19  the calendar year immediately after following the calendar

20  year for with respect to which the contribution rate is

21  applicable, and nor shall interest may not accrue on any

22  additional contributions found to be due until 30 days after

23  the employer is mailed notice of his or her revised

24  contribution rate.

25         3.  May adopt rules providing provide by rule for

26  periodic notification to employers of benefits paid and

27  charged chargeable to their employment records accounts or of

28  the status of those employment records. A such accounts, and

29  any such notification, unless in the absence of an application

30  for redetermination is filed in the such manner and within the

31  time limits prescribed by such period as the Agency for

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 1  Workforce Innovation division may prescribe, is shall become

 2  conclusive and binding on upon the employer under for all

 3  purposes of this chapter. The Such redetermination, and the

 4  Agency for Workforce Innovation's division's finding of fact

 5  in connection with the redetermination therewith, may be

 6  introduced in any subsequent administrative or judicial

 7  proceeding involving the determination of the contribution

 8  rate of an contributions of any employer for any calendar

 9  year. A redetermination becomes final in and shall be entitled

10  to the same manner finality as is provided in this subsection

11  for with respect to the findings of fact made by the Agency

12  for Workforce Innovation division in proceedings to

13  redetermine the contribution rate of an employer. Pending a

14  such redetermination or an administrative or judicial

15  proceeding, the employer must shall file reports and pay

16  contributions in accordance with this section.

17         (i)(j)  Employment records of employers entering the

18  armed forces.--

19         1.  If the tax collection service provider division

20  finds that an employer's business is closed solely because of

21  the entrance of one or more of the owners, officers, partners,

22  or the majority stockholder into the Armed Forces of the

23  United States, or any of its allies, or of the United Nations,

24  the such employer's employment experience-rating record may

25  shall not be terminated.; and, If the business is resumed

26  within 2 years after the discharge or release from active duty

27  in the armed forces of that such person or persons, the

28  employer's benefit experience is shall be deemed to have been

29  continuous throughout that such period. The benefit ratio of

30  the any such employer for the calendar year in which he or she

31  resumed business and the 3 calendar years immediately after

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 1  resuming business is following shall be a percentage equal to

 2  the total of his or her benefit charges, (including charges of

 3  benefits paid to any individual during the period the employer

 4  was in the armed forces based on upon wages paid by him or her

 5  before prior to the employer's entrance into the armed such

 6  forces) for the 3 most recently completed calendar years

 7  divided by that part of his or her total payroll, for with

 8  respect to which contributions were have been paid to the tax

 9  collection service provider division, for the 3 most recent

10  calendar years during the whole of which, respectively, the

11  such employer was has been in business.

12         2.  A No cash refund shall be made under this paragraph

13  with respect to any adjustment required hereunder, but such

14  refund shall be made in accordance with s. 443.141(6) by

15  credit memorandum only.

16         (j)(k)  Applicability to contributing employers.-- This

17  subsection applies only to contributing employers who are

18  liable for contributions under the contributory system of

19  financing unemployment compensation benefits. This subsection

20  shall not in any way be construed to apply to employers who

21  are liable for payments in lieu of contributions as provided

22  in subsections (4) and (5).

23         (4)  REIMBURSING EMPLOYERS.--Subsections

24         (l)  The provisions of subsection (2) and (3) do of

25  this subsection are not apply applicable to reimbursing

26  employers using the reimbursable method of financing benefit

27  payments.

28         (4)  FINANCING BENEFITS PAID TO EMPLOYEES OF NONPROFIT

29  ORGANIZATIONS.--Benefits paid to employees of nonprofit

30  organizations shall be financed in accordance with the

31  provisions of this subsection.  For the purpose of this

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 1  subsection, a "nonprofit" organization is an organization or

 2  group of organizations described in s. 501(c)(3) of the United

 3  States Internal Revenue Code which is exempt from income tax

 4  under s. 501(a) of such code.

 5         (a)  Liability for contributions and election of

 6  reimbursement.--Any nonprofit organization which, pursuant to

 7  s. 443.036(19)(c) or s. 443.121(3)(a) is, or becomes, subject

 8  to this chapter shall pay contributions under the provisions

 9  of subsection (1), unless it elects, in accordance with this

10  paragraph, to pay to the division for the Unemployment

11  Compensation Trust Fund an amount equal to the amount of

12  regular benefits and of one-half of the extended benefits

13  paid, that is attributable to service in the employ of such

14  nonprofit organization, to individuals for weeks of

15  unemployment which begin during the effective period of such

16  election.

17         1.  Any nonprofit organization which becomes subject to

18  this chapter may elect to become liable for payments in lieu

19  of contributions for not less than the period beginning with

20  the date on which such subjectivity begins and ending at the

21  end of the next calendar year by filing a written notice of

22  its election with the division not later than 30 days

23  immediately following the date of the determination of such

24  subjectivity.

25         2.  Any nonprofit organization which makes an election

26  in accordance with subparagraph 1. will continue to be liable

27  for payments in lieu of contributions until it files with the

28  division a written notice terminating its election not later

29  than 30 days prior to the beginning of the calendar year for

30  which such termination shall first be effective.

31  

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 1         3.  Any nonprofit organization which has been paying

 2  contributions under this chapter may change to a reimbursable

 3  basis by filing with the division not later than 30 days prior

 4  to the beginning of any calendar year a written notice of

 5  election to become liable for payments in lieu of

 6  contributions. Such election shall not be terminable by the

 7  organization for that and the next calendar year.

 8         4.  The division, in accordance with such rules as the

 9  division may prescribe, shall notify each nonprofit

10  organization of any determination of its status as an employer

11  and of the effective date of any election which it makes and

12  of any termination of such election.  Such determinations

13  shall be subject to reconsideration, appeal, and review in

14  accordance with the provisions of s. 443.141(2)(b).

15         (b)  Reimbursement payments.--Payments in lieu of

16  contributions shall be made in accordance with the provisions

17  of this paragraph.

18         1.  At the end of each calendar quarter or at the end

19  of any other period as determined by the division, the

20  division shall bill each nonprofit organization, or group of

21  such organizations, which has elected to make payments in lieu

22  of contributions for an amount equal to the full amount of

23  regular benefits plus one-half of the amount of extended

24  benefits paid during such quarter or other prescribed period

25  that is attributable to service in the employ of such

26  organization.

27         2.  Payment of any bill rendered under subparagraph 1.

28  shall be made not later than 30 days after such bill was

29  mailed to the last known address of the nonprofit organization

30  or was otherwise delivered to it, unless there has been an

31  

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 1  application for review and redetermination in accordance with

 2  subparagraph 4.

 3         3.  Payments made by any nonprofit organization under

 4  the provisions of this subsection shall not be deducted or

 5  deductible, in whole or in part, from the remuneration of

 6  individuals in the employ of the organization.

 7         4.  The amount due specified in any bill from the

 8  division shall be conclusive on the organization unless, not

 9  later than 20 days after the bill was mailed to its last known

10  address or otherwise delivered to it, the organization files

11  an application for redetermination by the division, setting

12  forth the grounds for such application.  The division shall

13  promptly review and reconsider the amount due specified in the

14  bill and shall thereafter issue a redetermination in any case

15  in which such application for redetermination has been filed.

16  Any such redetermination shall be conclusive on the

17  organization unless, not later than 20 days after the

18  redetermination was mailed to its last known address or

19  otherwise delivered to it, the organization files its protest

20  thereof, setting forth the grounds for the appeal.

21  Proceedings on such protest shall be in accordance with the

22  provisions of s. 443.141(2), relating to protests of

23  assessments.

24         5.  Past due payments of amounts in lieu of

25  contributions shall be subject to the same interest and

26  penalties that, pursuant to s. 443.141(1), apply to past due

27  contributions.

28         6.  Each employer who is liable for payments in lieu of

29  contributions shall be charged his or her proportionate share

30  of benefits, and the Unemployment Compensation Trust Fund

31  shall be reimbursed in full.

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 1         (c)  Authority to terminate elections.--If any

 2  nonprofit organization is delinquent in making payments in

 3  lieu of contributions as required under paragraph (b), the

 4  division may terminate such organization's election to make

 5  payments in lieu of contributions as of the beginning of the

 6  next calendar year, and such termination shall be effective

 7  for that and the next calendar year.

 8         (d)  Allocations of benefit costs.--Each employer that

 9  is liable for payments in lieu of contributions shall pay to

10  the division for the fund the amount of regular benefits,

11  short-time compensation benefits, plus the amount of one-half

12  of extended benefits paid that are attributable to service in

13  the employ of such employer.  If benefits paid to an

14  individual are based on wages paid by more than one employer

15  and one or more of such employers are liable for payments in

16  lieu of contributions, the amount payable to the fund by each

17  employer that is liable for such payments shall be determined

18  in accordance with the provisions of subparagraph 1. or

19  subparagraph 2.

20         1.  Proportionate allocation when fewer than all

21  base-period employers are liable for reimbursement.--If

22  benefits paid to an individual are based on wages paid by one

23  or more employers that are liable for payments in lieu of

24  contributions and on wages paid by one or more employers who

25  are liable for contributions, the amount of benefits payable

26  by each employer that is liable for payments in lieu of

27  contributions shall be an amount which bears the same ratio to

28  the total benefits paid to the individual as the total

29  base-period wages paid to the individual by such employer

30  bears to the total base-period wages paid to the individual by

31  all of his or her base-period employers.

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 1         2.  Proportionate allocation when all base-period

 2  employers are liable for reimbursement.--If benefits paid to

 3  an individual are based on wages paid by two or more employers

 4  that are liable for payments in lieu of contributions, the

 5  amount of benefits payable by each such employer shall be an

 6  amount which bears the same ratio to the total benefits paid

 7  to the individual as the total base-period wages paid to the

 8  individual by such employer bears to the total base-period

 9  wages paid to the individual by all of his or her base-period

10  employers.

11         (e)  Group accounts.--Two or more employers that have

12  become liable for payments in lieu of contributions, in

13  accordance with the provisions of paragraph (a) and s.

14  443.121(3), may file a joint application to the division for

15  the establishment of a group account for the purpose of

16  sharing the cost of benefits paid that are attributable to

17  service in the employ of such employers.  Each such

18  application shall identify and authorize a group

19  representative to act as the group's agent for the purposes of

20  this paragraph.  Upon its approval of the application, the

21  division shall establish a group account for such employers

22  effective as of the beginning of the calendar year in which it

23  receives the application and shall notify the group's

24  representative of the effective date of the account.  Such

25  account shall remain in effect for not less than 2 calendar

26  years and thereafter until terminated at the discretion of the

27  division or upon application by the group. Upon establishment

28  of the account, each member of the group shall be liable for

29  payments in lieu of contributions with respect to each

30  calendar quarter in the amount that bears the same ratio to

31  the total benefits paid in such quarter that are attributable

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 1  to service performed in the employ of all members of the group

 2  as the total wages paid for service in employment by such

 3  member in such quarter bears to the total wages paid during

 4  such quarter for service performed in the employ of all

 5  members of the group.  The division shall prescribe such rules

 6  as it deems necessary with respect to applications for

 7  establishment, maintenance, and termination of group accounts

 8  that are authorized by this paragraph; for addition of new

 9  members to, and withdrawal of active members from, such

10  accounts; and for the determination of the amounts that are

11  payable under this paragraph by members of the group and the

12  time and manner of such payments.

13         (5)  FINANCING BENEFITS PAID TO EMPLOYEES OF THE STATE

14  AND POLITICAL SUBDIVISIONS OF THE STATE.--Benefits paid to

15  employees of this state or any instrumentality of this state,

16  or to employees of any political subdivision of this state or

17  any instrumentality thereof, based upon service defined in s.

18  443.036(21)(b), shall be financed in accordance with this

19  subsection.

20         (a)1.  Unless an election is made as provided in

21  paragraph (c), the state or any political subdivision of the

22  state shall pay into the Unemployment Compensation Trust Fund

23  an amount equivalent to the amount of regular benefits,

24  short-time compensation benefits, and extended benefits paid

25  to individuals, based on wages paid by the state or the

26  political subdivision for service defined in s.

27  443.036(21)(b).

28         2.  Should any state agency become more than 120 days

29  delinquent on reimbursements due to the Unemployment

30  Compensation Trust Fund, the division shall certify to the

31  Comptroller the amount due and the Comptroller shall transfer

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 1  the amount due to the Unemployment Compensation Trust Fund

 2  from the funds of such agency that may legally be used for

 3  such purpose.  In the event any political subdivision of the

 4  state or any instrumentality thereof becomes more than 120

 5  days delinquent on reimbursements due to the Unemployment

 6  Compensation Trust Fund, then, upon request by the division

 7  after a hearing, the Department of Revenue or the Department

 8  of Banking and Finance, as the case may be, shall deduct the

 9  amount owed by the political subdivision or instrumentality

10  from any funds to be distributed by it to the county, city,

11  special district, or consolidated form of government for

12  further distribution to the trust fund in accordance with this

13  chapter. Should any employer for whom the city or county tax

14  collector collects taxes fail to make the reimbursements to

15  the Unemployment Compensation Trust Fund required by this

16  chapter, the tax collector after a hearing, at the request of

17  the division and upon receipt of a certificate showing the

18  amount owed by the employer, shall deduct the amount so

19  certified from any taxes collected for the employer and remit

20  same to the Department of Labor and Employment Security for

21  further distribution to the trust fund in accordance with this

22  chapter. This subparagraph does not apply to those amounts due

23  for benefits paid prior to October 1, 1979.  This subparagraph

24  does not apply to amounts owed by a political subdivision for

25  benefits erroneously paid where the claimant is required to

26  repay to the division under s. 443.151(6)(a) or (b) any sum as

27  benefits received.

28         (b)  The provisions of paragraphs (4)(b), (d), and (e),

29  relating to reimbursement payments, allocation of benefit

30  costs, and group accounts with respect to nonprofit

31  organizations, are applicable also, to the extent allowed by

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 1  federal law, with respect to the duties of this state or any

 2  political subdivision of this state as an employer by reason

 3  of s. 443.036(19)(b).

 4         (c)  Any employer subject to the provisions of this

 5  subsection may elect the contribution financing method as

 6  provided by law in lieu of the reimbursement financing method

 7  provided in paragraphs (a) and (b).

 8         (d)  Upon establishing a financing method as provided

 9  by this subsection, such financing method shall be applicable

10  for not less than 2 calendar years.  Nothing herein shall be

11  construed to prevent an employer subject to the provisions of

12  this subsection from electing to change its method of

13  financing or its method of reporting after completing 2

14  calendar years under another financing method, so long as such

15  new election is timely filed. The division may prescribe by

16  rule the procedures for changing methods of reporting.

17         (6)  PUBLIC EMPLOYERS UNEMPLOYMENT COMPENSATION BENEFIT

18  ACCOUNT.--

19         (a)  There is established a Public Employers

20  Unemployment Compensation Benefit Account which will be

21  maintained with separate accounting as a part of the Florida

22  Unemployment Compensation Trust Fund. All benefits paid to

23  public employees shall be charged to the Public Employers

24  Unemployment Compensation Benefit Account.

25         (b)  Governmental entities subject to the Florida

26  Unemployment Compensation Law under s. 443.036(21)(b) who

27  exercise the option to elect the contributory system of

28  financing unemployment compensation benefits shall have their

29  accounts maintained and shall be subject to the provisions of

30  subsections (1), (2), and (3), except that:

31         1.  The term "taxable wages" means total gross wages.

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 1         2.  The initial contribution rate shall be 0.25

 2  percent.

 3         3.  Any election by an employer to be taxed under this

 4  subsection shall be effective January 1 and shall be taxed at

 5  the initial rate. Effective January 1 of the following year,

 6  the rate shall be computed based on 2 calendar quarters of

 7  chargeability and payroll; effective January 1 of the second

 8  year after such election, the rate shall be computed based on

 9  6 quarters of chargeability and payroll; and effective January

10  1 of the third year after such election, the rate shall be

11  computed based on 10 quarters of chargeability and payrolls.

12  Each January 1 thereafter, the tax rates shall be computed

13  based on 12 quarters of chargeability and payroll.

14         4.  An employer electing to be taxed under the

15  provisions of this subsection shall make such election not

16  later than 30 days prior to January 1 of the year for which

17  the election is to be effective.  Upon electing this financing

18  method, such method shall be applicable for not less than 2

19  years.

20         5.  Any election under this subsection may be

21  terminated by filing with the division, not later than 30 days

22  prior to January 1, a written notice of termination.

23         Section 33.  Section 443.1312, Florida Statutes, is

24  created to read:

25         443.1312  Reimbursements; nonprofit

26  organizations.--Benefits paid to employees of nonprofit

27  organizations shall be financed in accordance with this

28  section.

29         (1)  DEFINITION.--As used in this section, the term

30  "nonprofit organization" means an organization or group of

31  

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 1  organizations exempt from the federal income tax under s.

 2  501(c)(3) of the United States Internal Revenue Code.

 3         (2)  LIABILITY FOR CONTRIBUTIONS AND ELECTION OF

 4  REIMBURSEMENT.--A nonprofit organization that is, or becomes,

 5  subject to this chapter under s. 443.1215(1)(c) or s.

 6  443.121(3)(a) must pay contributions under s. 443.131 unless

 7  it elects, in accordance with this subsection, to reimburse

 8  the Unemployment Compensation Trust Fund for all of the

 9  regular benefits, short-time compensation benefits, and

10  one-half of the extended benefits paid, which are attributable

11  to service in the employ of the nonprofit organization, to

12  individuals for weeks of unemployment which begin during the

13  effective period of the election.

14         (a)  When a nonprofit organization becomes subject to

15  this chapter, the organization may elect to become a

16  reimbursing employer. The effective date of this election must

17  begin on the date the organization becomes subject to this

18  chapter and may not terminate before the end of the next

19  calendar year. The nonprofit organization must make this

20  election by filing a written notice of election with the tax

21  collection service provider within 30 days after the

22  determination that the organization is subject to this

23  chapter.

24         (b)  Each nonprofit organization that makes the

25  election under paragraph (a) remains liable for reimbursements

26  in lieu of contributions until it files with the tax

27  collection service provider a written notice terminating the

28  organization's election at least 30 days before the beginning

29  of the first calendar year for which the termination shall be

30  effective.

31  

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 1         (c)  Each nonprofit organization paying contributions

 2  under s. 443.131 may become a reimbursing employer by filing

 3  with the tax collection service provider, at least 30 days

 4  before the beginning of any calendar year, a written notice of

 5  election to become liable for reimbursements in lieu of

 6  contributions. This election may not be terminated by the

 7  organization before the end of 2 calendar years after the

 8  effective date of the election.

 9         (d)  In accordance with rules adopted by the Agency for

10  Workforce Innovation or the state agency providing

11  unemployment tax collection services, the tax collection

12  service provider shall notify each nonprofit organization of

13  any determination of the organization's status as an employer,

14  the effective date of any election the organization makes, and

15  the effective date of any termination of the election. Each

16  determination is subject to reconsideration, appeal, and

17  review under s. 443.141(2)(c).

18         (3)  PAYMENT OF REIMBURSEMENTS.--Reimbursements in lieu

19  of contributions must be paid in accordance with this

20  subsection.

21         (a)  At the end of each calendar quarter, or at the end

22  of any other period prescribed by rule, the tax collection

23  service provider shall bill each nonprofit organization or

24  group of organizations that has elected to make reimbursements

25  in lieu of contributions for an amount equal to the full

26  amount of regular benefits, short-time compensation benefits,

27  and one-half of the extended benefits paid during the quarter,

28  or other prescribed period, which is attributable to service

29  in the employ of the organization.

30         (b)  A nonprofit organization must pay each bill

31  rendered under paragraph (a) within 30 days after the bill is

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 1  mailed to the last known address of the organization or is

 2  otherwise delivered to the organization, unless the

 3  organization files an application for review and

 4  redetermination under paragraph (d).

 5         (c)  A nonprofit organization may not deduct

 6  reimbursements, interest, penalties, fines, or fees required

 7  under this chapter from any part of the remuneration of

 8  individuals in the employ of the organization.

 9         (d)  The amount due, as specified in any bill from the

10  tax collection service provider, is conclusive, and the

11  nonprofit organization is liable for payment of that amount

12  unless, within 20 days after the bill is mailed to the

13  organization's last known address or otherwise delivered to

14  the organization, the organization files an application for

15  redetermination by the Agency for Workforce Innovation,

16  setting forth the grounds for the application. The Agency for

17  Workforce Innovation shall promptly review and reconsider the

18  amount due, as specified in the bill, and shall issue a

19  redetermination in each case in which an application for

20  redetermination is filed. The redetermination is conclusive

21  and the nonprofit organization is liable for payment of the

22  amount due, as specified in the redetermination, unless,

23  within 20 days after the redetermination is mailed to the

24  organization's last known address or otherwise delivered to

25  the organization, the organization files a protest, setting

26  forth the grounds for the appeal. Proceedings on the protest

27  shall be conducted in accordance with s. 443.141(2).

28         (e)  Past due amounts of reimbursements in lieu of

29  contributions are subject to the same interest and penalties

30  that apply to past due contributions under s. 443.141(1).

31  

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 1         (f)  Each reimbursing employer shall be billed his or

 2  her proportionate share of benefits, and the Unemployment

 3  Compensation Trust Fund must be reimbursed in full.

 4         (4)  AUTHORITY TO TERMINATE ELECTIONS.--If a nonprofit

 5  organization is delinquent in making reimbursements in lieu of

 6  contributions under subsection (3), the tax collection service

 7  provider may terminate the organization's election to be a

 8  reimbursing employer, effective at the beginning of the next

 9  calendar year, and the termination must remain in effect for 2

10  calendar years after the effective date of the termination.

11         (5)  ALLOCATION OF BENEFIT COSTS.--Each reimbursing

12  employer must pay to the tax collection service provider the

13  amount of regular benefits, short-time compensation benefits,

14  and one-half of the extended benefits paid which are

15  attributable to service in the employ of the employer. If

16  benefits paid to an individual are based on wages paid by more

17  than one employer and one or more of those employers are

18  reimbursing employers, the amount payable to the fund by each

19  reimbursing employer is determined as follows:

20         (a)  Proportionate allocation for combination of

21  reimbursing and contributing employers.--If benefits paid to

22  an individual are based on wages paid by one or more

23  reimbursing employers and on wages paid by one or more

24  contributing employers, the amount of benefits payable by each

25  reimbursing employer is a proportionate share of the total

26  benefits paid to the individual in the same ratio as the total

27  wages paid to the individual during his or her base period by

28  the employer during the base period, as compared to the total

29  wages paid to the individual by all of his or her employers

30  during the base period.

31  

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 1         (b)  Proportionate allocation among reimbursing

 2  employers.--If benefits paid to an individual are based on

 3  wages paid by two or more reimbursing employers, the amount of

 4  benefits payable by each employer is a proportionate share of

 5  the total benefits paid to the individual in the same ratio as

 6  the total wages paid to the individual during his or her base

 7  period by the employer during the base period, as compared to

 8  the total wages paid to the individual by all of his or her

 9  employers during the base period.

10         (6)  GROUP EMPLOYMENT RECORDS.--Two or more employers

11  that become reimbursing employers under subsection (2) and s.

12  443.121(3) may file a joint application with the tax

13  collection service provider for the establishment of a group

14  employment record for the purpose of sharing the cost of

15  benefits paid that are attributable to service in the employ

16  of the employers. Each application must identify and authorize

17  a group representative to act as the group's agent for the

18  purposes of this subsection. Upon its approval of the

19  application, the tax collection service provider shall

20  establish a group employment record for the employers which is

21  effective at the beginning of the calendar year in which the

22  service provider receives the application and shall notify the

23  group's representative of the effective date of the employment

24  record. Each group employment record remains in effect until

25  terminated and must remain in effect at least 2 calendar years

26  before it may be terminated. A group employment record may be

27  terminated by the tax collection service provider on its own

28  motion or upon application by the group. Upon establishment of

29  a group employment record, the amount of benefits payable by

30  each member of the group for a calendar quarter is a

31  proportionate share of the total benefits paid during the

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 1  quarter which are attributable to service performed in the

 2  employ of all members of the group in the same ratio as the

 3  total wages paid for service in employment by the member

 4  during the quarter, as compared to the total wages paid during

 5  the quarter for service performed in the employ of all members

 6  of the group. The state agency providing tax collection

 7  services may adopt rules prescribing applications and

 8  procedures for establishing, maintaining, and terminating

 9  group employment records authorized by this subsection; for

10  adding of new members to, and withdrawal of active members

11  from, group employment records; and for determining the

12  amounts that are payable under this subsection by members of

13  the group and the time and manner of those payments.

14         Section 34.  Section 443.1313, Florida Statutes, is

15  created to read:

16         443.1313  Public employers; reimbursements; election to

17  pay contributions.--Benefits paid to employees of a public

18  employer, as defined in s. 443.036, based on service described

19  in s. 443.1216(2) shall be financed in accordance with this

20  section.

21         (1)  PAYMENT OF REIMBURSEMENTS.--

22         (a)  Unless an election is made under subsection (2),

23  each public employer shall reimburse the Unemployment

24  Compensation Trust Fund the amount of regular benefits,

25  short-time compensation benefits, and extended benefits paid

26  to individuals based on wages paid by the public employer for

27  service described in s. 443.1216(2).

28         (b)  If a state agency is more than 120 days delinquent

29  on reimbursements due to the Unemployment Compensation Trust

30  Fund, the tax collection service provider shall certify to the

31  Chief Financial Officer the amount due and the Chief Financial

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 1  Officer shall transfer the amount due to the Unemployment

 2  Compensation Trust Fund from the funds of the agency which

 3  legally may be used for that purpose. If a public employer

 4  other than a state agency is more than 120 days delinquent on

 5  reimbursements due to the Unemployment Compensation Trust

 6  Fund, upon request by the tax collection service provider

 7  after a hearing, the Department of Revenue or the Department

 8  of Financial Services, as applicable, shall deduct the amount

 9  owed by the public employer from any funds to be distributed

10  by the applicable department to the public employer for

11  further distribution to the trust fund in accordance with this

12  chapter. If an employer for whom the municipal or county tax

13  collector collects taxes fails to make the reimbursements to

14  the Unemployment Compensation Trust Fund required by this

15  chapter, the tax collector after a hearing, at the request of

16  the tax collection service provider and upon receipt of a

17  certificate showing the amount owed by the employer, shall

18  deduct the certified amount from any taxes collected for the

19  employer and remit that amount to the tax collection service

20  provider for further distribution to the trust fund in

21  accordance with this chapter. This paragraph does not apply to

22  amounts owed by a political subdivision of the state for

23  benefits erroneously paid in which the claimant must repay to

24  the Agency for Workforce Innovation under s. 443.151(6)(a) or

25  (b) any sum as benefits received.

26         (c)  The provisions of s. 443.1312(3), (5), and (6),

27  relating to payment of reimbursements, allocation of benefit

28  costs, and group employment records for nonprofit

29  organizations, apply, to the extent allowed by federal law, to

30  each public employer in the state as an employer under s.

31  443.1216(2).

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 1         (2)  ELECTION TO PAY CONTRIBUTIONS.--A public employer

 2  subject to this section may elect to become a contributing

 3  employer under s. 443.131 in lieu of being a reimbursing

 4  employer under subsection (1).

 5         (3)  CHANGE OF ELECTION.--Upon electing to be a

 6  reimbursing or contributing employer under this section, a

 7  public employer may not change this election for at least 2

 8  calendar years. This subsection does not prevent a public

 9  employer subject to this subsection from changing its election

10  after completing 2 calendar years under another financing

11  method if the new election is timely filed. The state agency

12  providing unemployment tax collection services may adopt rules

13  prescribing procedures for changing methods of reporting.

14         (4)  PUBLIC EMPLOYERS UNEMPLOYMENT COMPENSATION BENEFIT

15  ACCOUNT.--

16         (a)  There is established within the Unemployment

17  Compensation Trust Fund a Public Employers Unemployment

18  Compensation Benefit Account, which must be maintained as a

19  separate account within the trust fund. All benefits paid to

20  the employees of a public employer that elects to become a

21  contributing employer under paragraph (b) must be charged to

22  the Public Employers Unemployment Compensation Benefit

23  Account.

24         (b)  Each public employer subject to this chapter under

25  s. 443.1216(2) which elects to become a contributing employer

26  is subject to, and shall have its employment record maintained

27  under s. 443.131, except that:

28         1.  The term "taxable wages" means total gross wages.

29         2.  The initial contribution rate is 0.25 percent.

30         3.  An election by a public employer to be liable for

31  contributions under this subsection takes effect January 1 and

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 1  the employer is liable for contributions at the initial rate.

 2  Effective January 1 of the following year, the contribution

 3  rate shall be computed based on 2 calendar quarters of

 4  chargeability and payroll. Effective January 1 of the second

 5  year after the election, the contribution rate shall be

 6  computed based on 6 quarters of chargeability and payroll.

 7  Effective January 1 of the third year after the election, the

 8  contribution rate shall be computed based on 10 quarters of

 9  chargeability and payrolls. Each January 1 of subsequent

10  years, the contribution rate shall be computed based on 12

11  quarters of chargeability and payroll.

12         4.  Each public employer electing to be a contributing

13  employer under this subsection must make the election at least

14  30 days before January 1 of the year for which the election is

15  to be effective. Upon electing to be a contributing employer

16  under this subsection, a public employer may not change this

17  election for at least 2 calendar years.

18         5.  An election under this subsection may be terminated

19  by filing with the tax collection service provider, at least

20  30 days before January 1, a written notice of termination.

21         Section 35.  Section 443.1315, Florida Statutes, is

22  amended to read:

23         443.1315  Treatment of Indian tribes.--

24         (1)  As used in this section, the term:

25         (a)  "Employer" means includes any Indian tribe for

26  which service in employment as defined by this chapter is

27  performed.

28         (b)  "Employment" means includes service performed in

29  the employ of an Indian tribe, as defined by s. 3306(u) of the

30  Federal Unemployment Tax Act, if this provided such service is

31  excluded from employment as defined by that act solely by

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 1  reason of s. 3306(c)(7) of that such act and is not otherwise

 2  excluded from employment under this chapter. For purposes of

 3  this section, the exclusions from employment under s.

 4  443.1216(4) s. 443.036(21)(d) apply to services performed in

 5  the employ of an Indian tribe.

 6         (2)  Benefits based on service in employment are shall

 7  be payable in the same amount, on the same terms, and subject

 8  to the same conditions as benefits payable based on the basis

 9  of other service subject to this chapter.

10         (3)(a)  Indian tribes or tribal units of Indian tribes

11  thereof, including subdivisions, subsidiaries, or business

12  enterprises wholly owned by those such Indian tribes, subject

13  to this chapter must shall pay contributions under the same

14  terms and conditions as all other subject employers unless

15  they elect to become reimbursing employers and reimburse pay

16  into the Unemployment Compensation Trust Fund amounts equal to

17  the amount of benefits attributable to service in the employ

18  of the Indian tribe.

19         (b)  Indian tribes electing to make reimbursements

20  payments in lieu of contributions must make this such election

21  in the same manner and under the same conditions in s.

22  443.1312 as provided by s. 443.131 for state and local

23  governments and nonprofit organizations subject to this

24  chapter. Indian tribes must shall determine whether

25  reimbursement for benefits paid will be elected by the tribe

26  as a whole, by individual tribal units of an Indian tribe

27  thereof, or by combinations of individual tribal units.

28         (c)  Indian tribes or tribal units thereof shall be

29  billed for the full amount of benefits attributable to service

30  in the employ of the Indian tribe or tribal unit on the same

31  

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 1  schedule as other employing units that elect have elected to

 2  make reimbursements payments in lieu of contributions.

 3         (d)  The tax collection service provider may require an

 4  At the discretion of the director of the Agency for Workforce

 5  Innovation or his or her designee, any Indian tribe or tribal

 6  unit thereof that elects to become a reimbursing employer to

 7  liable for payments in lieu of contributions shall be

 8  required, within 90 days after the effective date of that such

 9  election, to:

10         1.  Execute and file with the tax collection service

11  provider director or his or her designee a surety bond

12  approved by the service provider director or his or her

13  designee; or

14         2.  Deposit with the tax collection service provider

15  director or his or her designee money or securities on the

16  same basis as other employers with the same election option.

17         (4)(a)1.  An Failure of the Indian tribe or any tribal

18  unit that fails thereof to make required reimbursements

19  payments, including assessments of interest and penalty,

20  within 90 days after receipt of the bill, loses will cause the

21  Indian tribe to lose the option to make reimbursements

22  payments in lieu of contributions as provided in subsection

23  (3) for the following tax year unless payment in full is

24  received before contribution rates for the next tax year are

25  computed.

26         2.  The option to make reimbursements in lieu of

27  contributions is reinstated once the Indian tribe makes Any

28  Indian tribe that loses the option to make payments in lieu of

29  contributions due to late payment or nonpayment pursuant to

30  subparagraph 1. shall have such option reinstated if, after a

31  period of 1 year, all contributions have been made timely for

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 1  1 year and, provided no contributions or reimbursements,

 2  payments in lieu of contributions for benefits paid,

 3  penalties, or interest remain outstanding.

 4         (b)1.  Services performed for an Failure of the Indian

 5  tribe or any tribal unit that fails thereof to make required

 6  reimbursements payments, including assessments of interest and

 7  penalty, after all collection activities deemed necessary by

 8  the tax collection service provider, subject to approval by

 9  the Agency for Workforce Innovation, are director of the

10  Agency for Workforce Innovation or his or her designee have

11  been exhausted may will cause services performed for such

12  tribe to not be treated as employment for purposes of

13  paragraph (1)(b).

14         2.  The tax collection service provider director or his

15  or her designee may determine that any Indian tribe that loses

16  coverage under subparagraph 1. may have services performed for

17  the such tribe subsequently again included as employment for

18  purposes of paragraph (1)(b) if all contributions,

19  reimbursements payments in lieu of contributions, penalties,

20  and interest are have been paid.

21         (c)  The Agency for Workforce Innovation or its tax

22  collection service provider shall immediately notify the

23  United States Internal Revenue Service and the United States

24  Department of Labor when If an Indian tribe fails to make

25  reimbursements payments required under this section, including

26  assessments of interest and penalty, within 90 days after a

27  final notice of delinquency, the director of the Agency for

28  Workforce Innovation shall immediately notify the United

29  States Internal Revenue Service and the United States

30  Department of Labor.

31  

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 1         (5)  Notices of payment and reporting delinquency to

 2  Indian tribes or tribal units must thereof shall include

 3  information that failure to make full reimbursement payment

 4  within the prescribed timeframe:

 5         (a)  Will cause the Indian tribe to be liable for taxes

 6  under the Federal Unemployment Tax Act.

 7         (b)  Will cause the Indian tribe to lose the option to

 8  make reimbursements payments in lieu of contributions.

 9         (c)  Could cause the Indian tribe to be excepted from

10  the definition of "employer" provided in paragraph (1)(a) and

11  services in the employ of the Indian tribe provided in

12  paragraph (1)(b) to be excepted from employment.

13         (6)  An Indian tribe must reimburse the fund for all

14  extended benefits paid that are attributable to service in the

15  employ of the an Indian tribe unless the benefits are and not

16  reimbursed by the Federal Government shall be financed in

17  their entirety by such Indian tribe.

18         (7)  The Agency for Workforce Innovation and the state

19  agency providing unemployment tax collection services shall

20  adopt any rules necessary to administer this section.

21         Section 36.  Section 443.1316, Florida Statutes, is

22  amended to read:

23         443.1316  Contract with Department of Revenue for

24  Unemployment tax collection services; interagency agreement.--

25         (1)  By January 1, 2001, The Agency for Workforce

26  Innovation shall enter into a contract with the Department of

27  Revenue, through an interagency agreement, which shall provide

28  for the Department of Revenue to perform the duties of the tax

29  collection service provider and provide other unemployment tax

30  collection services under this chapter. Under the interagency

31  

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 1  agreement, the tax collection service provider may only

 2  implement:

 3         (a)  The provisions of this chapter conferring duties

 4  upon the tax collection service provider.

 5         (b)  The provisions of law conferring duties upon the

 6  Agency for Workforce Innovation which are specifically

 7  delegated to the tax collection service provider in the

 8  interagency agreement. The Department of Revenue, in

 9  consultation with the Department of Labor and Employment

10  Security, shall determine the number of positions needed to

11  provide unemployment tax collection services within the

12  Department of Revenue.  The number of unemployment tax

13  collection service positions the Department of Revenue

14  determines are needed shall not exceed the number of positions

15  that, prior to the contract, were authorized to the Department

16  of Labor and Employment Security for this purpose.  Upon

17  entering into the contract with the Agency for Workforce

18  Innovation to provide unemployment tax collection services,

19  the number of required positions, as determined by the

20  Department of Revenue, shall be authorized within the

21  Department of Revenue.  Beginning January 1, 2002, the Office

22  of Program Policy Analysis and Government Accountability shall

23  conduct a feasibility study regarding privatization of

24  unemployment tax collection services.  A report on the

25  conclusions of this study shall be submitted to the Governor,

26  the President of the Senate, and the Speaker of the House of

27  Representatives.

28         (2)(a)  The Department of Revenue is considered to be

29  administering a revenue law of this state when the department

30  implements this chapter, or otherwise provides unemployment

31  compensation tax collection services, under pursuant to a

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 1  contract of the department with the Agency for Workforce

 2  Innovation through the interagency agreement.

 3         (b)  Sections 213.018, 213.025, 213.051, 213.053,

 4  213.055, 213.071, 213.10, 213.2201, 213.23, 213.24(2), 213.27,

 5  213.28, 213.285, 213.37, 213.50, 213.67, 213.69, 213.73,

 6  213.733, 213.74, and 213.757 apply to the collection of

 7  unemployment contributions and reimbursements by the

 8  Department of Revenue unless prohibited by federal law.

 9         (c)  Notwithstanding s. 216.346, the Department of

10  Revenue may charge no more than 10 percent of the total cost

11  of the interagency agreement for the overhead or indirect

12  costs, or for any other costs not required for the payment of

13  the direct costs, of providing unemployment tax collection

14  services.

15         Section 37.  Section 443.1317, Florida Statutes, is

16  created to read:

17         443.1317  Rulemaking authority; enforcement of rules.--

18         (1)  AGENCY FOR WORKFORCE INNOVATION.--

19         (a)  Except as otherwise provided in s. 443.012, the

20  Agency for Workforce Innovation has ultimate authority over

21  the administration of the Unemployment Compensation Program.

22         (b)  The Agency for Workforce Innovation may adopt

23  rules under ss. 120.536(1) and 120.54 to administer the

24  provisions of this chapter conferring duties upon either the

25  agency or its tax collection service provider.

26         (2)  TAX COLLECTION SERVICE PROVIDER.--The state agency

27  providing unemployment tax collection services under contract

28  with the Agency for Workforce Innovation through an

29  interagency agreement pursuant to s. 443.1316 may adopt rules

30  under ss. 120.536(1) and 120.54, subject to approval by the

31  Agency for Workforce Innovation, to administer the provisions

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 1  of law described in s. 443.1316(1)(a) and (b) which are within

 2  this chapter. These rules must not conflict with the rules

 3  adopted by the Agency for Workforce Innovation or with the

 4  interagency agreement.

 5         (3)  ENFORCEMENT OF RULES.--The Agency for Workforce

 6  Innovation may enforce any rule adopted by the state agency

 7  providing unemployment tax collection services to administer

 8  this chapter. The tax collection service provider may enforce

 9  any rule adopted by the Agency for Workforce Innovation to

10  administer the provisions of law described in s.

11  443.1316(1)(a) and (b).

12         Section 38.  Section 443.141, Florida Statutes, is

13  amended to read:

14         443.141  Collection of contributions and

15  reimbursements.--

16         (1)  PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS.--

17         (a)  Interest.--Contributions or reimbursements unpaid

18  on the date on which they are due and payable shall bear

19  interest at the rate of 1 percent per month from and after

20  that such date until payment plus accrued interest is received

21  by the tax collection service provider division, unless the

22  service provider division finds that the employing unit has or

23  had good reason for failure to pay the contributions or

24  reimbursements when due.  Interest collected under pursuant to

25  this subsection must shall be paid into the Special Employment

26  Security Administration Trust Fund.

27         (b)  Penalty for delinquent reports.--

28         1.  An Any employing unit that which fails to file any

29  report reports required by the Agency for Workforce Innovation

30  or its tax collection service provider division in the

31  administration of this chapter, in accordance with rules for

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 1  administering this chapter adopted by the division, shall pay

 2  to the tax collection service provider for division with

 3  respect to each delinquent such report the sum of $25 for each

 4  30 days or fraction thereof that the such employing unit is

 5  delinquent, unless the agency or its service provider,

 6  whichever required the report, division finds that the such

 7  employing unit has or had good reason for failure to file the

 8  such report or reports.

 9         2.  Sums collected as penalties under the provisions of

10  subparagraph 1. must shall be deposited by the division in the

11  Special Employment Security Administration Trust Fund.

12         3.  The A waiver of penalty and interest for a

13  delinquent report reports may be waived when the authorized

14  where impositions of interest or a penalty or interest is

15  would be inequitable.

16         (c)  Application of partial payments.--When a

17  delinquency exists in the employment record account of an

18  employer not in bankruptcy, a partial and payment in an amount

19  less than the total delinquency shall be applied to the

20  employment record is submitted, the division shall apply such

21  partial payment as the payor directs. In the absence of

22  specific direction, the division shall apply the partial

23  payment shall be applied to the payor's employment record

24  account as prescribed in the rules of the Agency for Workforce

25  Innovation or the state agency providing tax collection

26  services by rule.

27         (2)  REPORTS, CONTRIBUTIONS, APPEALS.--

28         (a)  Failure to make reports and pay contributions.--If

29  an any employing unit determined by the tax collection service

30  provider division to be an employer subject to the provisions

31  of this chapter fails to make and file any report as and when

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 1  required by the terms and provisions of this chapter or by any

 2  rule of the Agency for Workforce Innovation or the state

 3  agency providing tax collection services division, for the

 4  purpose of determining the amount of contributions due by the

 5  such employer under this chapter, or if any filed such report

 6  which has been filed is found deemed by the service provider

 7  division to be incorrect or insufficient, and the such

 8  employer, after being notified in writing having been given

 9  written notice by the service provider division to file the

10  such report, or a corrected or sufficient report, as

11  applicable the case may be, fails to file the such report

12  within 15 days after the date of the mailing of the such

13  notice, the tax collection service provider division may:

14         1.  Determine the amount of contributions due from the

15  such employer based on the basis of such information as may be

16  readily available to it, which determination is shall be

17  deemed to be prima facie correct;

18         2.  Assess the such employer with the amount of

19  contributions so determined to be due; and

20         3.  Immediately notify the employer give written notice

21  by registered or certified mail to such employer of the such

22  determination and assessment including penalties as provided

23  in this chapter, if any, added and assessed, and demand

24  demanding payment of same together with interest as herein

25  provided on the amount of contributions from the date that

26  amount was when same were due and payable.

27         (b)  Hearings.--The Such determination and assessment

28  are shall be final at the expiration of 15 days after from the

29  date the assessment is mailed of the mailing of such written

30  notice thereof demanding payment unless the such employer

31  files has filed with the tax collection service provider

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 1  within the 15 days division a written protest and petition for

 2  hearing specifying the objections thereto.  The tax collection

 3  service provider shall promptly review each petition and may

 4  reconsider its determination and assessment in order to

 5  resolve the petitioner's objections. The tax collection

 6  service provider shall forward each petition remaining

 7  unresolved to the Agency for Workforce Innovation for a

 8  hearing on the objections. Upon receipt of a such petition

 9  within the 15 days allowed, the Agency for Workforce

10  Innovation division shall schedule fix the time and place for

11  a hearing and shall notify the petitioner of the time and

12  place of the hearing thereof.  The Agency for Workforce

13  Innovation division may appoint special deputies with full

14  power to conduct hold hearings hereunder and to submit their

15  findings together with a transcript of the proceedings before

16  them and their recommendations to the agency division for its

17  final order decision and determination.  Special deputies are

18  shall be subject to the prohibition against on ex parte

19  communications as provided in s. 120.66. At any hearing

20  conducted by held before the Agency for Workforce Innovation

21  division or its special deputy, as herein provided, evidence

22  may be offered to support the such determination and

23  assessment or to prove that it is incorrect. In order to

24  prevail, however, at such hearing, the petitioner must either

25  prove shall be required to show wherein that the determination

26  and assessment are it is incorrect or else file full and

27  complete corrected reports. Evidence may also be submitted at

28  the such hearing to rebut the determination by the tax

29  collection service provider division that the petitioner is an

30  employer under the provisions of this chapter.; and, Upon

31  evidence taken before it or upon the transcript submitted to

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 1  it with the findings and recommendation of its special deputy,

 2  the Agency for Workforce Innovation shall either division may

 3  set aside the tax collection service provider's its

 4  determination that the petitioner is an employer under the

 5  provisions of this chapter or may reaffirm the such

 6  determination. The amounts assessed under the pursuant to a

 7  final order, determination by the division hereunder together

 8  with interest and penalties, must shall be paid within 15 days

 9  after notice of the such final order is decision and

10  assessment and demand for payment thereof by the division has

11  been mailed to the such employer, unless judicial review is

12  instituted in a case of status determination.  Amounts due

13  when the status of the employer is in dispute are shall be

14  payable within 15 days after of the entry of an order by the

15  court affirming the such determination. However, any

16  determination by the division that an employing unit is not an

17  employer under the provisions of this chapter does shall not

18  affect the benefit rights of any individual as determined by

19  an appeals referee or the commission, under the provisions of

20  this chapter, unless:

21         1.  The such individual is has been made a party to the

22  proceedings before the special deputy; division, or

23         2.  The decision unless such determination of the

24  appeals referee or the commission or appeals referee has not

25  become final or the employing unit and the Agency for

26  Workforce Innovation were division have not been made parties

27  to the proceedings before the appeals referee or the

28  commission.

29         (c)(b)  Appeals.--Subject to the foregoing provisions

30  of this subsection, The Agency for Workforce Innovation and

31  the state agency providing unemployment tax collection

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 1  services division shall adopt rules prescribing the procedures

 2  for by regulation prescribe the manner pursuant to which an

 3  employing unit which has been determined to be an employer to

 4  may file an appeal and be afforded an opportunity for a

 5  hearing on the such determination. Pending a such hearing, the

 6  employing unit must shall file reports and pay contributions

 7  in accordance with s. 443.131.

 8         (3)  COLLECTION PROCEEDINGS.--

 9         (a)  Lien for payment of contributions or

10  reimbursements.--

11         1.  There is hereby created a lien in favor of the tax

12  collection service provider division upon all the property,

13  both real and personal, of any employer who has become liable

14  for the payment of any contribution or reimbursement levied

15  and imposed under upon it by this chapter law for the amount

16  of the contributions or reimbursements due and payable under

17  the provisions hereof, together with interest, costs, and

18  penalties.; and If any contribution or reimbursement imposed

19  under by this chapter or any portion of that such

20  contribution, reimbursement, or interest, or penalty is not

21  paid within 60 days after becoming the same becomes

22  delinquent, the tax collection service provider division may

23  subsequently thereafter issue a notice of lien that under its

24  official seal, which notice of lien may be filed in the office

25  of the clerk of the circuit court of any county in which the

26  delinquent employer owns property or has conducted business.

27  The, and which notice of lien must include shall set forth the

28  periods for which the contributions, reimbursements, interest,

29  or penalties are demanded and the amounts due. thereof, A copy

30  of the which notice of lien must shall be mailed to the

31  employer at her or his last known address by registered mail.

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 1  The Provided, that notice of lien may not be issued and

 2  recorded until at the expiration of 15 days after from the

 3  date the assessment becomes final under the provisions of

 4  subsection (2). Upon presentation of the notice of lien, the

 5  clerk of the circuit court shall record it in a book

 6  maintained by her or him for that purpose, and thereupon the

 7  amount of the notice of lien, together with the cost of

 8  recording and interest accruing upon the contribution amount

 9  of the contribution or reimbursement, becomes shall become a

10  lien upon the title to and interest, whether legal or

11  equitable, in any real property, chattels real, or personal

12  property of the such employer against whom the such notice of

13  lien is issued, in the same manner as a judgment of the

14  circuit court duly docketed in the office of the such circuit

15  court clerk, with execution duly issued to thereon and in the

16  hands of the sheriff for levy. This; and such lien is shall be

17  prior, preferred, and superior to all mortgages or other liens

18  filed, recorded, or acquired after subsequent to the time such

19  notice of lien is shall have been filed. Upon the payment of

20  the amounts due thereunder, or upon determination by the tax

21  collection service provider division that the such notice of

22  lien was erroneously issued, the lien is same may be satisfied

23  when the service provider acknowledges in writing of record by

24  the division by an acknowledgment under the seal of the

25  division that the such lien is has been fully satisfied. A

26  lien's Such satisfaction does need not need to be acknowledged

27  before any notary or other public officer, and the seal of the

28  division together with the signature of the director of the

29  tax collection service provider or his or her designee is

30  shall be conclusive evidence of the satisfaction of the lien,

31  which satisfaction shall be recorded by the clerk of the

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 1  circuit court who receives the shall receive fees for those

 2  such services as may be fixed by law for the recording of

 3  instruments generally.

 4         2.  The tax collection service provider division may

 5  subsequently thereafter issue a warrant directed to any

 6  sheriff all and singular sheriffs in this the state,

 7  commanding him or her them to levy upon and sell any real or

 8  personal property of the employer liable for any amount under

 9  this chapter law within his or her jurisdiction their

10  respective jurisdictions, for the payment of the amount

11  thereof, with the added penalties and interest and the costs

12  of executing the warrant, together with the costs of the clerk

13  of the circuit court in recording and docketing the notice of

14  lien, and to return the such warrant to the service provider

15  with payment. The division and to pay to it the money

16  collected by virtue thereof; such warrant may only be issued

17  shall issue and be enforced for all amounts due to the tax

18  collection service provider on division as of the date the

19  warrant is issued of issuance thereof, together with interest

20  accruing on the contribution or reimbursement amount due from

21  the employer to the date of payment at the rate provided in

22  this section. herein; however, In the event of sale of any

23  assets of the employer, however, priorities under the warrant

24  shall be determined in accordance with the priority

25  established by any the notice or notices of lien filed by the

26  tax collection service provider division and recorded by the

27  clerk of the circuit court. The sheriff shall execute proceed

28  upon the warrant in all respects with like effect and in the

29  same manner prescribed by law for in respect to executions

30  issued by out of the office of the clerk of the circuit court

31  for upon judgments of the circuit court.; and The sheriff is

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 1  shall be entitled to the same fees for her or his services in

 2  executing the warrant as for under a writ of execution out of

 3  the circuit court, and these such fees must to be collected in

 4  the same manner.

 5         (b)  Injunctive procedures to contest warrants after

 6  issuance.--An No writ of injunction or restraining order to

 7  stay the execution of a such warrant may not be issued shall

 8  issue until a motion is bill praying therefor has been filed;

 9  and reasonable notice of a hearing on the of motion for the

10  such injunction is has previously been served on the tax

11  collection service provider; and division, nor unless the

12  party seeking the injunction either pays applying therefor has

13  previously tendered and paid into the custody of the court the

14  full amount of contributions, reimbursements, interests,

15  costs, and penalties claimed in the such warrant or enters

16  entered into and files with filed in the court a bond with two

17  or more good and sufficient sureties approved by the court in

18  a sum at least twice double the amount of the such

19  contributions, reimbursements, interests, costs, and

20  penalties, payable to the tax collection service provider. The

21  bond must also be division, and conditioned to pay the amount

22  of the such warrant, interest thereon, and any such damages

23  resulting from as may be occasioned by the wrongful issuing of

24  the injunction, if the injunction is dissolved, or the motion

25  for the injunction bill upon which it may be granted is

26  dismissed. Only one surety is shall be required when the such

27  bond is executed by a lawfully authorized surety company as

28  surety thereon.

29         (c)  Attachment and garnishment.--Upon the filing of

30  notice of lien as provided in subparagraph (a)1., the tax

31  collection service provider division is entitled to remedy by

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 1  attachment or garnishment as provided in chapters 76 and 77,

 2  as for a debt due.; and, Upon application by the tax

 3  collection service provider division, these such writs shall

 4  be issued by issue out of the office of the clerk of the

 5  circuit court as upon a judgment of the circuit court duly

 6  docketed and recorded. These, and such writs shall be made

 7  returnable to the circuit court. A However, no bond may not

 8  shall be required of the tax collection service provider

 9  division as a condition required for precedent to the issuance

10  of these such writs of attachment or garnishment.  Issues

11  raised under proceedings by attachment or garnishment shall be

12  tried by the circuit court in the same manner as upon a

13  judgment under thereof in the manner provided in chapters 76

14  and 77.  Further, the notice of lien filed by the tax

15  collection service provider is valid division shall be of full

16  force and effect for the purposes of all remedies under

17  provided for in this chapter until satisfied under as provided

18  in this chapter, and no revival by scire facias or other

19  proceedings are not shall be necessary before pursuing prior

20  to the pursuit of any remedy authorized by law. herein

21  provided for, and Proceedings authorized as upon a judgment of

22  the circuit court do not make shall not be construed as making

23  of the lien a judgment of the circuit court upon a debt for

24  any purpose other than except as are herein specifically

25  provided by law set forth as procedural remedies only.

26         (d)  Third-party claims.--Upon any levy made by the

27  sheriff under the authority of a writ of attachment or

28  garnishment as provided in paragraph (c), the circuit court

29  shall try third-party claims to property involved shall be

30  tried by the circuit court as upon a judgment thereof and all

31  

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 1  proceedings shall be authorized on such third-party claims as

 2  provided in ss. 56.16, 56.20, 76.21, and 77.16 shall apply.

 3         (e)  Proceedings supplementary to execution.--At any

 4  time after a warrant provided for in subparagraph (a)2. is

 5  returned unsatisfied by has been in the hands of any sheriff

 6  of this state and returned unsatisfied, the tax collection

 7  service provider division may make and file an affidavit in

 8  the circuit court affirming the such fact and also that such

 9  warrant was returned unsatisfied and remains is valid and

10  outstanding. The affidavit must also state and also stating

11  the residence of the party or parties against whom the warrant

12  is has been issued.; and The tax collection service provider

13  is subsequently division shall thereupon be entitled to have

14  other and further proceedings in the circuit court as upon a

15  judgment thereof as provided in s. 56.29.

16         (f)  Reproductions Photostats.--In any proceedings in

17  any court under this chapter, reproductions photostats of the

18  original records or microfilm copies of records of the Agency

19  for Workforce Innovation, its tax collection service provider,

20  the former Department of Labor and Employment Security,

21  division or the commission, including, but not limited to,

22  photocopies or microfilm, are shall be primary evidence in

23  lieu of the original originals of such records or of the

24  documents that were which have been transcribed into those

25  such records.

26         (g)  Jeopardy assessment and warrant.--If the tax

27  collection service provider reasonably believes division has

28  just cause to believe and does believe that the collection of

29  contributions or reimbursements from an employer will be

30  jeopardized by delay, the service provider it may assess the

31  such contributions or reimbursements immediately, together

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 1  with interest or penalties when due, regardless of whether the

 2  or not contributions or reimbursements accrued are have become

 3  due, and may immediately issue a notice of lien and jeopardy

 4  warrant upon which proceedings may be conducted had as herein

 5  provided in this section for notice of lien and warrant of the

 6  service provider division. Within 15 days after from the

 7  mailing the of such notice of lien by registered mail, the

 8  employer against whom such notice of lien and warrant is

 9  issued may protest the issuance of the lien thereof in the

10  same manner provided in paragraph (2)(a), and further

11  proceedings shall be had upon the protest as therein provided.

12  The Such protest does shall not operate as a supersedeas or

13  stay of enforcement proceedings until and unless the employer

14  files has filed with the sheriff seeking to enforce the

15  warrant of the division a good and sufficient surety bond in

16  twice the amount demanded by the notice of lien or warrant.

17  The bond must be conditioned upon payment of the amount

18  subsequently found to be due from the employer to the tax

19  collection service provider in the division by final order

20  determination of the Agency for Workforce Innovation division

21  upon protest of assessment. The jeopardy warrant and notice of

22  lien are shall be satisfied by the division in the manner

23  heretofore provided in this section upon payment of the amount

24  finally determined to be due from the employer. If In the

25  event enforcement of the jeopardy warrant is not superseded as

26  hereinabove provided in this section, the employer is shall be

27  entitled to a refund from the fund of all amounts paid as

28  contributions or reimbursements in excess of the amount

29  finally determined to be due by the employer upon application

30  being made as provided in this chapter.

31  

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 1         (4)  MISCELLANEOUS PROVISIONS FOR ENFORCEMENT OF

 2  COLLECTION OF CONTRIBUTIONS AND REIMBURSEMENTS.--

 3         (a)  In addition to Independently of all other remedies

 4  and proceedings authorized by this chapter law for the

 5  enforcement of and the collection of contributions and

 6  reimbursements hereby levied, a right of action by suit in the

 7  name of the tax collection service provider division is

 8  created. A suit may be brought maintained and prosecuted, and

 9  all proceedings taken, to the same effect and extent as for

10  the enforcement of a right of action for debt or assumpsit,

11  and any and all remedies available in such actions, including

12  attachment and garnishment, are shall be available to the tax

13  collection service provider division for the collection of any

14  contribution or reimbursement. accruing hereunder; however,

15  The tax collection service provider is division shall not,

16  however, be required to post bond in any such action or

17  proceedings. In addition, this section does not make these;

18  further, nothing herein contained shall be construed as making

19  of such contributions or reimbursements a debt or demand

20  unenforceable against homestead property as provided by Art. X

21  of the State Constitution, and these the above remedies are

22  solely being procedural only.

23         (b)  An Any employer who fails failing to make return

24  or to pay the contributions or reimbursements levied under

25  this chapter, and who remains has not ceased to be an employer

26  as provided in s. 443.121, may be enjoined from employing

27  individuals in employment as defined in this chapter upon the

28  complaint of the tax collection service provider division in

29  the circuit court of the county in which the employer does may

30  be doing business. An; and such employer who fails so failing

31  to make return or to pay contributions or reimbursements

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 1  levied hereunder shall be enjoined from employing individuals

 2  in employment until the such return is shall have been made

 3  and the contributions or reimbursements are shown to be due

 4  thereunder have been paid to the tax collection service

 5  provider division.

 6         (c)  The division or Any agent or employee designated

 7  by the Agency for Workforce Innovation or its tax collection

 8  service provider whom it may designate shall have the power to

 9  administer an oath to any person for in respect to any return

10  or report required by this chapter law or by the rules of the

11  Agency for Workforce Innovation or the state agency providing

12  unemployment tax collection services division, and an such

13  oath made before the agency or its service provider division

14  or any authorized agent or employee has shall have the same

15  effect efficacy as an oath made before any judicial officer or

16  notary public of the state.

17         (d)  Civil actions brought under this chapter to

18  collect contributions, reimbursements, or and interest,

19  thereon or any proceeding conducted had herein for the

20  collection of contributions or reimbursements from an

21  employer, shall be heard by the court having jurisdiction

22  thereof at the earliest possible date and are shall be

23  entitled to preference upon the calendar of the court over all

24  other civil actions except petitions for judicial review of

25  claims for benefits arising under this chapter and cases

26  arising under the Workers' Compensation Law of this state.

27         (e)  The tax collection service provider may division

28  is authorized to commence an action in any other state by and

29  in the name of the division to collect unemployment

30  compensation contributions, reimbursements, penalties, and

31  interest legally due this state. The officials of other states

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 1  that which extend a like comity to this state may are

 2  authorized to sue for the collection of such contributions,

 3  reimbursements, interest, and penalties in the courts of this

 4  state. The courts of this state shall recognize and enforce

 5  liability for such contributions, reimbursements, interest,

 6  and penalties imposed by other states that which extend a like

 7  comity to this state.

 8         (f)  The collection of any contribution, reimbursement,

 9  interest, or and penalty otherwise due under this chapter is

10  shall not be enforceable by civil action, warrant, claim, or

11  other means unless the notice of lien is filed with the clerk

12  of the circuit court as described in subsection (3), within 5

13  years after from the date the upon which such contribution,

14  reimbursement, interest, and penalty were became due and

15  payable as provided by law and by rule of the division, a

16  notice of lien with respect to such contribution, interest,

17  and penalty was filed for record with a clerk of a circuit

18  court as provided in subsection (3).

19         (5)  PRIORITIES UNDER LEGAL DISSOLUTION OR

20  DISTRIBUTIONS.--In the event of any distribution of any

21  employer's assets pursuant to an order of any court under the

22  laws of this state, including any receivership, assignment for

23  the benefit of creditors, adjudicated insolvency, composition,

24  administration of estates of decedents, or other similar

25  proceeding, contributions or reimbursements then or

26  subsequently thereafter due must shall be paid in full before

27  prior to all other claims except claims for wages of not more

28  than $250 or less to each claimant, earned within 6 months

29  after of the commencement of the proceeding, and on a parity

30  with all other tax claims wherever those such tax claims are

31  have been given priority.  In the administration of the estate

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 1  of any decedent, the filing of notice of lien is shall be

 2  deemed a proceeding required upon protest of the claim filed

 3  by the tax collection service provider division for

 4  contributions or reimbursements due under this chapter, and

 5  the such claim must shall be allowed by the circuit judge.

 6  However, The personal representative of the decedent, however,

 7  may by petition to the circuit court object to the validity of

 8  the tax collection service provider's claim of the division,

 9  and proceedings shall be conducted had in the circuit court

10  for the determination of the validity of the service

11  provider's claim of the division. Further, the bond of the

12  personal representative may shall not be discharged until the

13  such claim is finally determined by the circuit court.; and,

14  When a no bond is not has been given by the personal

15  representative, none of the assets of the estate may not shall

16  be distributed until the such final determination by the

17  circuit court. Upon distribution of the assets of the estate

18  of any decedent, the tax collection service provider's claim

19  has a of the division shall have class 8 priority established

20  in s. 733.707(1)(h), subject to the above limitations with

21  reference to wages. In the event of any employer's

22  adjudication in bankruptcy, judicially confirmed extension

23  proposal, or composition, under the Federal Bankruptcy Act of

24  1898, as amended, contributions or reimbursements then or

25  subsequently thereafter due are shall be entitled to such

26  priority as is provided in s. 64B of that act (U.S.C. Title

27  II, s. 104(b), as amended).

28         (6)  REFUNDS.--

29         (a)  Within If, not later than 4 years after the date

30  of payment of any amount as contributions, reimbursements,

31  interest, or penalties, an employing unit may apply that has

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 1  paid such contributions, interest, or penalties makes

 2  application for an adjustment of its thereof in connection

 3  with subsequent contribution payments of contributions or

 4  reimbursements, or for a refund if the thereof because such

 5  adjustment cannot be made.

 6         (b)  If, and the tax collection service provider

 7  division determines that any such contributions,

 8  reimbursements, interest, or penalties were or any portion

 9  thereof was erroneously collected, the division shall allow

10  such employing unit may adjust its to make an adjustment

11  thereof without interest in connection with subsequent

12  contribution payment of contributions or reimbursements by the

13  amount erroneously collected. by it, or If an such adjustment

14  cannot be made, the tax collection service provider division

15  shall refund the said amount erroneously collected, without

16  interest, from the fund.

17         (c)  For like cause, and Within the time limit provided

18  in paragraph (a), the tax collection service provider may on

19  its own initiative adjust or refund the amount erroneously

20  collected same period, adjustment or refund may be made on the

21  division's own initiative.

22         (d)  However, nothing in This chapter does not shall be

23  construed to authorize a refund of contributions or

24  reimbursements which were properly paid in accordance with the

25  provisions of this chapter when at the time of such payment

26  was made, except as required by s. 443.1216(13)(e) s.

27  443.036(21)(n)5.; further,

28         (e)  An employing unit entitled to a refund or

29  adjustment for erroneously collected contributions,

30  reimbursements, interest, or penalties is not entitled to

31  interest on that erroneously collected amount.

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 1         (f)  Refunds under this subsection and under s.

 2  443.1216(13)(e) s. 443.036(21)(n)5. may be paid from either

 3  the clearing account or the benefit account of the

 4  Unemployment Compensation Trust Fund and from the Special

 5  Employment Security Administration Trust Fund for with respect

 6  to interest or penalties which have been previously paid into

 7  the such fund, notwithstanding the provisions of s. 443.191(2)

 8  to the contrary notwithstanding.

 9         Section 39.  Section 443.151, Florida Statutes, is

10  amended to read:

11         443.151  Procedure concerning claims.--

12         (1)  POSTING OF INFORMATION.--

13         (a)  Each employer must shall post and maintain in

14  places readily accessible to individuals in her or his employ

15  printed statements concerning benefit rights, claims for

16  benefits, and such other matters relating to the

17  administration of this chapter as the Agency for Workforce

18  Innovation division may by rule prescribe.  Each employer must

19  shall supply to such individuals copies of such printed

20  statements or other materials relating to claims for benefits

21  when and as directed by the agency's rules division may by

22  rule prescribe.  The Agency for Workforce Innovation shall

23  supply these Such printed statements and other materials shall

24  be supplied by the division to each employer without cost to

25  the employer.

26         (b)1.  The Agency for Workforce Innovation shall advise

27  each An individual filing a new claim for unemployment

28  compensation shall, at the time of filing the such claim, be

29  advised that:

30         a.  Unemployment compensation is subject to federal

31  income tax.

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 1         b.  Requirements exist pertaining to estimated tax

 2  payments.

 3         c.  The individual may elect to have federal income tax

 4  deducted and withheld from the individual's payment of

 5  unemployment compensation at the amount specified in the

 6  federal Internal Revenue Code.

 7         d.  The individual is not shall be permitted to change

 8  a previously elected withholding status not more than twice

 9  two times per calendar year.

10         2.  Amounts deducted and withheld from unemployment

11  compensation must shall remain in the Unemployment

12  Compensation Trust Fund until transferred to the federal

13  taxing authority as payment of income tax.

14         3.  The Agency for Workforce Innovation division shall

15  follow all procedures specified by the United States

16  Department of Labor and the federal Internal Revenue Service

17  pertaining to the deducting and withholding of income tax.

18         4.  If more than one authorized request for deduction

19  and withholding is made, amounts must shall be deducted and

20  withheld in accordance with the following priorities:;

21         a.  Unemployment overpayments shall have first

22  priority;,

23         b.  Child support payments shall have second priority;,

24  and

25         c.  Withholding under this subsection has shall have

26  third priority.

27         5.  This paragraph shall apply to payments made after

28  December 31, 1996.

29         (2)  FILING OF CLAIM INVESTIGATIONS; NOTIFICATION OF

30  CLAIMANTS AND EMPLOYERS.--Claims for benefits must shall be

31  made in accordance with the such rules adopted by the Agency

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 1  for Workforce Innovation as the division may adopt. The Agency

 2  for Workforce Innovation must division shall notify claimants

 3  and employers regarding monetary and nonmonetary

 4  determinations of eligibility. Investigations of issues raised

 5  in connection with a claimant which may affect a claimant's

 6  eligibility for benefits or charges to an employer's

 7  employment record account shall be conducted by the Agency for

 8  Workforce Innovation division as prescribed by rule.

 9         (3)  DETERMINATION.--

10         (a)  In general.--The Agency for Workforce Innovation

11  shall promptly make an initial determination for each upon a

12  claim filed under pursuant to subsection (2). The

13  determination must shall be made promptly by an examiner

14  designated by the division, shall include a statement of as to

15  whether and in what amount the claimant is entitled to

16  benefits, and, in the event of a denial, must shall state the

17  reasons for the denial therefor. A determination for with

18  respect to the first week of a benefit year must shall also

19  include a statement of as to whether the claimant was has been

20  paid the wages required under s. 443.091(1)(f) and, if so, the

21  first day of the benefit year, the claimant's weekly benefit

22  amount, and the maximum total amount of benefits payable to

23  the claimant for with respect to a benefit year.  The Agency

24  for Workforce Innovation shall promptly notify the claimant,

25  the claimant's most recent employing unit, and all employers

26  whose employment records are liable for accounts would be

27  charged with benefits under the pursuant to such determination

28  of the shall be promptly notified of such initial

29  determination. The; and such determination is shall be final

30  unless within 20 days after the mailing of the such notices to

31  the parties' last known addresses, or in lieu of in the

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 1  absence of such mailing, within 20 days after the delivery of

 2  the notices such notice, an appeal or written request for

 3  reconsideration is filed by the claimant or other party

 4  entitled to such notice.

 5         (b)  Determinations in labor dispute cases.--Whenever

 6  any claim involves a labor dispute described in the

 7  application of the provisions of s. 443.101(4), the examiner

 8  handling the claim shall, if so directed by the Agency for

 9  Workforce Innovation shall division, promptly assign the

10  transmit such claim to a special examiner who shall designated

11  by the division to make a determination on upon the issues

12  involving unemployment due to the labor dispute involved under

13  that subsection or upon such claims.  The Such special

14  examiner shall make the determination thereon after an such

15  investigation, as deemed necessary.  The claimant or another

16  any other party entitled to notice of the such determination

17  may file an appeal a from such determination under pursuant to

18  subsection (4).

19         (c)  Redeterminations.--

20         1.  The Agency for Workforce Innovation division may

21  reconsider a determination when whenever it finds that an

22  error has occurred in connection therewith or when whenever

23  new evidence or information pertinent to the such

24  determination is has been discovered after a prior subsequent

25  to any previous determination or redetermination.  A No such

26  redetermination may not shall be made more than after 1 year

27  after from the last day of the benefit year, unless it appears

28  that the disqualification for making a false or fraudulent

29  representation in imposed by s. 443.101(6) is applicable, in

30  which case the redetermination may be made at any time within

31  2 years after from the date of the making of such false or

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 1  fraudulent representation. The Agency for Workforce Innovation

 2  must promptly give notice of redetermination shall be promptly

 3  given to the claimant and to any employers entitled to notice

 4  thereof in the manner prescribed in this section for the with

 5  respect to notice of an initial determination. If the amount

 6  of benefits is increased by the upon such redetermination, an

 7  appeal of the redetermination based therefrom solely on the

 8  with respect to the matters involved in such increase may be

 9  filed as in the manner and subject to the limitations provided

10  in subsection (4).  If the amount of benefits is decreased by

11  the upon such redetermination, the redetermination may be

12  appealed matters involved in such decrease shall be subject to

13  review in connection with an appeal by the claimant when from

14  any determination upon a subsequent claim for benefits is

15  which may be affected in amount or duration by the such

16  redetermination. If the final decision on the determination or

17  redetermination to be reconsidered was made Subject to the

18  same limitations and for the same reasons, the division may

19  reconsider its determination in any case in which the final

20  decision has been rendered by an appeals referee, the

21  commission, or a court, the Agency for Workforce Innovation

22  and may apply for a revised decision from to the body or court

23  that made the which rendered such final decision to issue a

24  revised decision.

25         2.  If In the event that an appeal of involving an

26  original determination is pending when as of the date a

27  redetermination thereof is issued, the such appeal unless

28  withdrawn is shall be treated as an appeal from the such

29  redetermination.

30         (d)  Notice of determination or redetermination

31  pursuant to this chapter.--Notice of any monetary or

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 1  nonmonetary determination or redetermination under which

 2  involves the application of the provisions of this chapter,

 3  together with the reasons for the determination or

 4  redetermination therefor, must shall be promptly given to the

 5  claimant and to any employer entitled to notice thereof, such

 6  notice to be given in the manner provided in this subsection.,

 7  provided that The Agency for Workforce Innovation division

 8  shall adopt rules prescribing by rule prescribe the manner and

 9  procedure by pursuant to which employers within the base

10  period of a claimant may become entitled to such notice.

11         (4)  APPEALS.--

12         (a)  Appeals referees.--The Agency for Workforce

13  Innovation division shall appoint one or more impartial

14  salaried appeals referees selected in accordance with s.

15  443.171(3) s. 443.171(4) to hear and decide appealed or

16  disputed claims. Such appeals referees shall have such

17  qualifications as may be established by the Department of

18  Management Services upon the advice and consent of the

19  division. A No person may not shall participate on behalf of

20  the Agency for Workforce Innovation division as an appeals

21  referee in any case in which she or he is an interested party.

22  The Agency for Workforce Innovation division may designate

23  alternates to serve in the absence or disqualification of any

24  appeals referee on upon a temporary basis. These alternates

25  must have and pro hac vice which alternate shall be possessed

26  of the same qualifications required of appeals referees. The

27  Agency for Workforce Innovation division shall provide the

28  commission and the appeals referees with proper facilities and

29  assistance for the execution of their functions.

30         (b)  Filing and hearing.--

31  

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 1         1.  The claimant or any other party entitled to notice

 2  of a determination as herein provided may file an appeal an

 3  adverse from such determination to with an appeals referee

 4  within 20 days after the date of mailing of the notice to her

 5  or his last known address or, if the such notice is not

 6  mailed, within 20 days after the date of delivery of the such

 7  notice.

 8         2.  Notwithstanding the provisions of s. 120.569(2)(b),

 9  Unless the appeal is withdrawn with her or his permission or

10  review is initiated by is removed to the commission, the

11  appeals referee, after mailing all parties and attorneys of

12  record a notice of hearing at least 10 days before prior to

13  the date of hearing, notwithstanding the 14-day notice

14  requirement in s. 120.569(2)(b), may only shall affirm,

15  modify, or reverse the such determination. An appeal may not

16  be withdrawn without the permission of the appeals referee.

17         3.  When; however, whenever an appeal involves a

18  question of as to whether services were performed by a

19  claimant in employment or for an employer, the referee must

20  shall give special notice of the question such issue and of

21  the pendency of the appeal to the employing unit and to the

22  Agency for Workforce Innovation division, both of which become

23  shall thenceforth be parties to the proceeding.

24         4.3.  The parties must shall be notified promptly

25  notified of the such referee's decision. The referee's

26  decision is; and such decisions shall be final unless further

27  review is initiated under paragraph (c), within 20 days after

28  the date of mailing of notice of the decision thereof to the

29  party's last known address or, in lieu the absence of such

30  mailing, within 20 days after the delivery of the such notice,

31  further review is initiated pursuant to paragraph (c).

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 1         (c)  Review by commission.--The commission may, on its

 2  own motion, within the time limit specified in paragraph (b),

 3  initiate a review of the decision of an appeals referee. The

 4  commission or may also allow the Agency for Workforce

 5  Innovation or any adversely affected party entitled to notice

 6  of the decision to an appeal the from such decision by filing

 7  an on application filed within the such time limit in

 8  paragraph (b) by the division or by any party entitled to

 9  notice of such decision.  An adversely affected An appeal

10  filed by any such party has the shall be allowed as of right

11  to appeal the decision if the Agency for Workforce

12  Innovation's examiner's determination is was not affirmed by

13  the appeals referee. Upon review on its own motion or upon

14  appeal, The commission may on the basis of the evidence

15  previously submitted in such case, or upon the basis of such

16  additional evidence as it may direct to be taken, affirm,

17  modify, or reverse the findings and conclusions of the appeals

18  referee based on evidence previously submitted in the case or

19  based on additional evidence taken at the direction of the

20  commission. The commission may assume jurisdiction of remove

21  to itself or transfer to another appeals referee the

22  proceedings on any claim pending before an appeals referee.

23  Any proceeding in which so removed to the commission assumes

24  jurisdiction before prior to the completion must shall be

25  heard by the commission in accordance with the requirement of

26  this subsection for with respect to proceedings before an

27  appeals referee.  When Upon denial by the commission denies of

28  an application to hear an for appeal of an appeals referee's

29  from the decision of an appeals referee, the decision of the

30  appeals referee is the shall be deemed to be a decision of the

31  commission for purposes of within the meaning of this

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 1  paragraph for purposes of judicial review and is shall be

 2  subject to judicial review within the same time and in the

 3  manner as provided for with respect to decisions of the

 4  commission, except that the time for initiating such review

 5  runs shall run from the date of notice of the commission's

 6  order of the commission denying the application to hear an for

 7  appeal.

 8         (d)  Procedure.--The manner that in which appealed

 9  claims are shall be presented must comply with the

10  commission's shall be in accordance with rules prescribed by

11  the commission. Witnesses subpoenaed under pursuant to this

12  section are shall be allowed fees at the a rate as established

13  by s. 92.142, and fees of witnesses subpoenaed on behalf of

14  the Agency for Workforce Innovation division or any claimant

15  are shall be deemed part of the expense of administering this

16  chapter.

17         (e)  Judicial review.--Orders of the commission entered

18  under pursuant to paragraph (c) are shall be subject to review

19  only by notice of appeal in the district court of appeal in

20  the appellate district in which the issues involved were

21  decided by an appeals referee. Notwithstanding chapter 120,

22  and the commission is shall be made a party respondent to

23  every such proceeding, notwithstanding any provision to the

24  contrary in chapter 120.  The Agency for Workforce Innovation

25  may division shall have the right to initiate judicial review

26  of orders in the same manner and to the same extent as any

27  other party.

28         (5)  PAYMENT OF BENEFITS.--

29         (a)  The Agency for Workforce Innovation Benefits shall

30  be promptly pay benefits paid in accordance with a

31  determination or redetermination regardless of any appeal or

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 1  pending appeal. Before payment of benefits to the claimant,

 2  however, each any employer who, pursuant to the provisions of

 3  s. 443.131(4), (5), or (6), is liable for reimbursements

 4  reimbursement payments in lieu of contributions for the

 5  payment of the such benefits must shall be notified, at the

 6  address on file with the Agency for Workforce Innovation or

 7  its tax collection service provider division, of as to the

 8  initial determination of the claim, and must the employer

 9  shall be given 10 days to respond, prior to the payment of the

10  benefits to the employee.

11         (b)  The Agency for Workforce Innovation shall promptly

12  pay benefits, regardless of whether a determination is under

13  appeal, when the If a determination allowing benefits is

14  affirmed in any amount by an appeals referee, or is so

15  affirmed by the commission, or if a decision of an appeals

16  referee allowing benefits is affirmed in any amount by the

17  commission. In these instances, a court may not issue an, such

18  benefits shall be promptly paid regardless of any further

19  appeal, and no injunction, supersedeas, stay, or other writ or

20  process suspending the payment of such benefits shall be

21  issued by any court. A contributing However, if such decision

22  is finally reversed, no employer may not, however, liable for

23  contributions under the contributory system of financing

24  unemployment compensation benefits shall be charged with

25  benefits so paid under an pursuant to the erroneous

26  determination if the decision is ultimately reversed., and

27  Benefits are shall not be paid for any subsequent weeks of

28  unemployment involved in a such reversal.

29         (c)  The provisions That portion of paragraph (b)

30  relating to charging an employer liable for contributions do

31  

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 1  not apply shall not be applicable to reimbursing employers

 2  using the reimbursable method of financing benefit payments.

 3         (6)  RECOVERY AND RECOUPMENT.--

 4         (a)  Any person who, by reason of her or his fraud,

 5  receives has received any sum as benefits under this chapter

 6  to which she or he is was not entitled is shall be liable to

 7  repay those benefits to the Agency for Workforce Innovation

 8  such sum to the division for and on behalf of the trust fund

 9  or, in the agency's discretion of the division, to have those

10  benefits such sum deducted from future benefits payable to her

11  or him under this chapter. To enforce this paragraph, the

12  Agency for Workforce Innovation must find, provided a finding

13  of the existence of such fraud through has been made by a

14  redetermination or decision under pursuant to this section

15  within 2 years after the from the commission of such fraud was

16  committed., and provided no such Any recovery or recoupment of

17  these benefits must such sum may be effected within after 5

18  years after from the date of such redetermination or decision.

19         (b)  If Any person who, other than by reason other than

20  of her or his fraud, receives has received any sum as benefits

21  under this chapter to which, under a redetermination or

22  decision pursuant to this section, she or he is has been found

23  not entitled, is she or he shall be liable to repay those

24  benefits to the Agency for Workforce Innovation such sum to

25  the division for and on behalf of the trust fund or, in the

26  agency's discretion of the division, to shall have those

27  benefits such sum deducted from any future benefits payable to

28  her or him under this chapter.  Any No such recovery or

29  recoupment of benefits must such sum may be effected within

30  after 2 years after from the date of such redetermination or

31  decision.

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 1         (c)  No Recoupment from future benefits is not

 2  permitted shall be had if the benefits are such sum was

 3  received by such person without fault on the person's part and

 4  such recoupment would defeat the purpose of this chapter or

 5  would be inequitable and against equity and good conscience.

 6         (d)  The Agency for Workforce Innovation shall collect

 7  the repayment of benefits In any case in which under this

 8  section a claimant is liable to repay to the division any sum

 9  for the fund, such sum shall be collectible without interest

10  by the a deduction of from benefits through pursuant to a

11  redetermination as above provided or by a civil action in the

12  name of the division.

13         (e)  Notwithstanding any other provision of this

14  chapter, any person who is has been determined by either this

15  state, a cooperating state agency, the United States Secretary

16  of Labor, or a court of competent jurisdiction to have

17  received any payments under the Trade Act of 1974, as amended,

18  to which the person was not entitled shall have those payments

19  such sum deducted from any regular benefits, as defined in s.

20  443.1115(1)(e) s. 443.111(6)(a)5., payable to her or him under

21  this chapter. Each; except that no single deduction under this

22  paragraph may not shall exceed 50 percent of the amount

23  otherwise payable. The payments amounts so deducted shall be

24  remitted paid to the agency that which issued the payments

25  under the Trade Act of 1974, as amended, for return to the

26  United States Treasury.  However, Except for overpayments

27  determined by a court of competent jurisdiction, a no

28  deduction may not be made under this paragraph until a

29  determination by the state agency or the United States

30  Secretary of Labor is has become final.

31  

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 1         (7)  REPRESENTATION IN ADMINISTRATIVE

 2  PROCEEDINGS.--Notwithstanding the provisions of s. 120.62(2),

 3  In any administrative proceeding conducted under this chapter,

 4  an employer or a claimant has the right, at his or her own

 5  expense, to may be represented by counsel or by an authorized

 6  representative or by counsel. Notwithstanding s. 120.62(2),

 7  the authorized representative need not be a qualified

 8  representative.

 9         (8)  BILINGUAL REQUIREMENTS.--

10         (a)  Based on the estimated total number of households

11  in a county which speak the same non-English language, a

12  single-language minority, The Agency for Workforce Innovation

13  division shall provide printed bilingual instructional and

14  educational materials in the appropriate language in those

15  counties in which 5 percent or more of the households in the

16  county are classified as a single-language minority.

17         (b)  The Agency for Workforce Innovation division shall

18  ensure that one-stop career centers and appeals offices

19  located bureaus in counties subject to the requirements of

20  paragraph (c) prominently post notices in the appropriate

21  languages and that translators are available in those centers

22  and offices bureaus.

23         (c)  As used in this subsection, the term

24  "single-language minority" means refers to households that

25  which speak the same non-English language and that which do

26  not contain an adult fluent in English. The Agency for

27  Workforce Innovation division shall develop estimates of the

28  percentages of single-language minority households for each

29  county by using data from made available by the United States

30  Bureau of the Census.

31  

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 1         Section 40.  Section 443.163, Florida Statutes, is

 2  amended to read:

 3         443.163  Electronic reporting and remitting of

 4  contributions and reimbursements taxes.--

 5         (1)  An employer may choose to file any report and

 6  remit any contributions or reimbursements taxes required under

 7  by this chapter by electronic means. The Agency for Workforce

 8  Innovation or the state agency providing unemployment tax

 9  collection services its designee shall adopt rules prescribing

10  prescribe by rule the format and instructions necessary for

11  electronically such filing of reports and remitting

12  contributions and reimbursements of taxes to ensure a full

13  collection of contributions and reimbursements due. The

14  acceptable method of transfer, the method, form, and content

15  of the electronic means, and the method, if any, by which the

16  employer will be provided with an acknowledgment shall be

17  prescribed by the Agency for Workforce Innovation or its tax

18  collection service provider designee. However, any employer

19  who employed 10 or more employees in any quarter during the

20  preceding state fiscal year, or any person that prepared and

21  reported for 5 or more employers in the preceding state fiscal

22  year, must file submit the Employers Quarterly Reports (UCT-6)

23  for the current calendar year and remit the contributions and

24  reimbursements taxes due by electronic means approved by the

25  tax collection service provider agency or its designee. A

26  person who prepared and reported for 100 or more employers in

27  any quarter during the preceding state fiscal year must file

28  the Employers Quarterly Reports (UCT-6) for each calendar

29  quarter in the current calendar year, beginning with reports

30  due for the second calendar quarter of 2003, by electronic

31  means approved by the tax collection service provider.

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 1         (2)  An Any employer or person who is required by law

 2  fails to file an Employers Quarterly Report (UCT-6) by

 3  electronic means, but who files the report by a means other

 4  than electronic means, required by law is liable for a penalty

 5  of 10 percent of the tax due, but not less than $10 for that

 6  each report, which is in addition to any other applicable

 7  penalty provided by this chapter which may be applicable,

 8  unless the employer or person has first obtains obtained a

 9  waiver of this for such requirement from the tax collection

10  service provider agency or its designee. An Any employer or

11  person who fails to remit contributions or reimbursements tax

12  by electronic means as required by law is liable for a penalty

13  of $10 for each remittance submitted by a means other than

14  electronic means, which is in addition to any other applicable

15  penalty provided by this chapter which may be applicable. A

16  person who prepared and reported for 100 or more employers in

17  any quarter during the preceding state fiscal year, but who

18  fails to file an Employers Quarterly Report (UCT-6) for each

19  calendar quarter in the current calendar year by electronic

20  means as required by law, is liable for a penalty of $10 for

21  that report, which is in addition to any other applicable

22  penalty provided by this chapter, unless the person first

23  obtains a waiver of this requirement from the tax collection

24  service provider.

25         (3)  The tax collection service provider agency or its

26  designee may waive the requirement to file an Employers

27  Quarterly Report (UCT-6) by electronic means for employers or

28  persons that are unable to comply despite good faith efforts

29  or due to circumstances beyond the employer's or person's

30  reasonable control.

31  

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 1         (a)  As prescribed by the Agency for Workforce

 2  Innovation or its tax collection service provider designee,

 3  grounds for approving the waiver include, but are not limited

 4  to, circumstances in which the employer or person does not:

 5         1.  Currently file information or data electronically

 6  with any business or government agency; or

 7         2.  Have a compatible computer that meets or exceeds

 8  the standards prescribed by the Agency for Workforce

 9  Innovation or its tax collection service provider designee.

10         (b)  The tax collection service provider agency or its

11  designee shall accept other reasons for requesting a waiver

12  from the requirement to submit the Employers Quarterly Report

13  (UCT-6) by electronic means, including, but not limited to:

14         1.  That the employer or person needs additional time

15  to program his or her computer;

16         2.  That complying with this requirement causes the

17  employer or person financial hardship; or

18         3.  That complying with this requirement conflicts with

19  the employer's business procedures.

20         (c)  The Agency for Workforce Innovation or the state

21  agency providing unemployment tax collection services its

22  designee may establish by rule the length of time a waiver is

23  valid and may determine whether subsequent waivers will be

24  authorized, based on the provisions of this subsection;

25  however, the tax collection service provider may agency or its

26  designee shall only grant a waiver from electronic reporting

27  if the employer or person timely files the Employers Quarterly

28  Report (UCT-6) by telefile, unless the employer wage detail

29  exceeds the service provider's agency's or its designee's

30  telefile system capabilities.

31  

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 1         (4)  As used in For purposes of this section, the term

 2  "electronic means" includes, but is not limited to, electronic

 3  data interchange; electronic funds transfer; and use of the

 4  Internet, telephone, or other technology specified by the

 5  Agency for Workforce Innovation or its tax collection service

 6  provider designee.

 7         Section 41.  Section 443.171, Florida Statutes, is

 8  amended to read:

 9         443.171  Agency for Workforce Innovation Division and

10  commission; powers and duties; rules; advisory council;

11  records and reports; proceedings; state-federal cooperation.--

12         (1)  POWERS AND DUTIES OF DIVISION.--The Agency for

13  Workforce Innovation shall administer It shall be the duty of

14  the division to administer this chapter. The agency may ; and

15  it shall have power and authority to employ those such

16  persons, make such expenditures, require such reports, conduct

17  make such investigations, and take such other action as it

18  deems necessary or suitable to administer this chapter that

19  end. The division shall determine its own organization and

20  methods of procedure in accordance with the provisions of this

21  chapter. Not later than March 15 of each year, The Agency for

22  Workforce Innovation division, through the Department of Labor

23  and Employment Security, shall annually submit information to

24  Workforce Florida, Inc., the Governor a report covering the

25  administration and operation of this chapter during the

26  preceding calendar year for inclusion in the strategic plan

27  under s. 445.006 and may shall make such recommendations for

28  amendment to this chapter as it deems proper.

29         (2)  RULES; DIVISION, SEAL.--

30  

31  

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 1         (a)  The division has authority to adopt rules pursuant

 2  to ss. 120.536(1) and 120.54 to implement the provisions of

 3  this chapter.

 4         (b)  The division shall have an official seal, which

 5  shall be judicially noticed.

 6         (2)(3)  PUBLICATION OF ACTS AND RULES.--The Agency for

 7  Workforce Innovation division shall cause to be printed and

 8  distributed to the public, or otherwise distributed to the

 9  public through the Internet or similar electronic means, the

10  text of this chapter and of the rules for administering this

11  chapter adopted by the agency or the state agency providing

12  unemployment tax collection services division, the division's

13  annual report to the Governor, and any other matter the

14  division deems relevant and suitable. The Agency for Workforce

15  Innovation and shall furnish this information to any person

16  upon request application therefor. However, any no pamphlet,

17  rules, circulars, or reports required by this chapter may not

18  shall contain any matter except the actual data necessary to

19  complete them same or the actual language of the rule,

20  together with the proper notices thereof.

21         (3)(4)  PERSONNEL.--Subject to chapter 110 and the

22  other provisions of this chapter, the Agency for Workforce

23  Innovation may division is authorized to appoint, set fix the

24  compensation of, and prescribe the duties and powers of such

25  employees, accountants, attorneys, experts, and other persons

26  as may be necessary for in the performance of the agency's its

27  duties under this chapter.  The Agency for Workforce

28  Innovation division may delegate to any such person its such

29  power and authority under this chapter as necessary it deems

30  reasonable and proper for the effective administration of this

31  chapter and may in its discretion bond any person handling

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 1  moneys or signing checks under this chapter. hereunder; The

 2  cost of these such bonds must shall be paid from the

 3  Employment Security Administration Trust Fund.

 4         (5)  UNEMPLOYMENT COMPENSATION ADVISORY COUNCIL.--There

 5  is created a state Unemployment Compensation Advisory Council

 6  to assist the division in reviewing the unemployment insurance

 7  program and to recommend improvements for such program.

 8         (a)  The council shall consist of 18 members, including

 9  equal numbers of employer representatives and employee

10  representatives who may fairly be regarded as representative

11  because of their vocations, employments, or affiliations, and

12  representatives of the general public.

13         (b)  The members of the council shall be appointed by

14  the secretary of the Department of Labor and Employment

15  Security. Initially, the secretary shall appoint five members

16  for terms of 4 years, five members for terms of 3 years, five

17  members for terms of 2 years, and three members for terms of 1

18  year. Thereafter, members shall be appointed for 4-year terms.

19  A vacancy shall be filled for the remainder of the unexpired

20  term.

21         (c)  The council shall meet at the call of its chair,

22  at the request of a majority of its membership, at the request

23  of the division, or at such times as may be prescribed by its

24  rules, but not less than twice a year. The council shall make

25  a report of each meeting, which shall include a record of its

26  discussions and recommendations.  The division shall make such

27  reports available to any interested person or group.

28         (d)  Members of the council shall serve without

29  compensation but shall be entitled to receive reimbursement

30  for per diem and travel expenses as provided in s. 112.061.

31  

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 1         (4)(6)  EMPLOYMENT STABILIZATION.--The Agency for

 2  Workforce Innovation, under the direction of Workforce

 3  Florida, Inc., division, with the advice and aid of advisory

 4  councils, shall take all appropriate steps to reduce and

 5  prevent unemployment; to encourage and assist in the adoption

 6  of practical methods of vocational training, retraining, and

 7  vocational guidance; to investigate, recommend, advise, and

 8  assist in the establishment and operation, by municipalities,

 9  counties, school districts, and the state, of reserves for

10  public works to be used in times of business depression and

11  unemployment; to promote the reemployment of the unemployed

12  workers throughout the state in every other way that may be

13  feasible; to refer any claimant entitled to extended benefits

14  to suitable work which meets the criteria of this chapter;

15  and, to these ends, to carry on and publish the results of

16  investigations and research studies.

17         (5)(7)  RECORDS AND REPORTS.--Each employing unit shall

18  keep true and accurate work records, containing the such

19  information required by the Agency for Workforce Innovation or

20  its tax collection service provider as the division may

21  prescribe. These Such records must shall be open to inspection

22  and are be subject to being copied by the Agency for Workforce

23  Innovation or its tax collection service provider division at

24  any reasonable time and as often as may be necessary. The

25  Agency for Workforce Innovation or its tax collection service

26  provider division or an appeals referee may require from any

27  employing unit any sworn or unsworn reports, for with respect

28  to persons employed by the employing unit it, deemed necessary

29  for the effective administration of this chapter. However, a

30  state or local governmental agency performing intelligence or

31  counterintelligence functions need not report an employee if

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 1  the head of that such agency determines has determined that

 2  reporting the employee could endanger the safety of the

 3  employee or compromise an ongoing investigation or

 4  intelligence mission. Information revealing the employing

 5  unit's or individual's identity thus obtained from the

 6  employing unit or from any individual through pursuant to the

 7  administration of this chapter, is shall, except to the extent

 8  necessary for the proper presentation of a claim or upon

 9  written authorization of the claimant who has a workers'

10  compensation claim pending, be held confidential and exempt

11  from the provisions of s. 119.07(1). This confidential Such

12  information is shall be available only to public employees in

13  the performance of their public duties, including employees of

14  the Department of Education in obtaining information for the

15  Florida Education and Training Placement Information Program

16  and the Office of Tourism, Trade, and Economic Development in

17  its administration of the qualified defense contractor tax

18  refund program authorized by s. 288.1045, the qualified target

19  industry business tax refund program authorized by s. 288.106.

20  Any claimant, or the claimant's legal representative, at a

21  hearing before an appeals referee or the commission must shall

22  be supplied with information from these such records to the

23  extent necessary for the proper presentation of her or his

24  claim. Any employee or member of the commission, or any

25  employee of the Agency for Workforce Innovation or its tax

26  collection service provider division, or any other person

27  receiving confidential information, who violates any provision

28  of this subsection commits is guilty of a misdemeanor of the

29  second degree, punishable as provided in s. 775.082 or s.

30  775.083. However, the Agency for Workforce Innovation or its

31  tax collection service provider division may furnish to any

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 1  employer copies of any report previously submitted by that

 2  such employer, upon the request of the such employer., and The

 3  Agency for Workforce Innovation or its tax collection service

 4  provider may division is authorized to charge a therefor such

 5  reasonable fee for copies of reports, which may as the

 6  division may by rule prescribe not to exceed the actual

 7  reasonable cost of the preparation of the such copies as

 8  prescribed by rules adopted by the Agency for Workforce

 9  Innovation or the state agency providing tax collection

10  services. Fees received by the Agency for Workforce Innovation

11  or its tax collection service provider division for copies

12  furnished provided under this subsection must shall be

13  deposited in to the credit of the Employment Security

14  Administration Trust Fund.

15         (6)(8)  OATHS AND WITNESSES.--In the discharge of the

16  duties imposed by this chapter, the Agency for Workforce

17  Innovation, its tax collection service provider division, the

18  appeals referees, and the members of the commission, and any

19  duly authorized representative of any of these entities may

20  them shall have power to administer oaths and affirmations,

21  take depositions, certify to official acts, and issue

22  subpoenas to compel the attendance of witnesses and the

23  production of books, papers, correspondence, memoranda, and

24  other records deemed necessary as evidence in connection with

25  the administration of this chapter.

26         (7)(9)  SUBPOENAS.--If a person refuses In case of

27  contumacy by, or refusal to obey a subpoena issued to that,

28  any person, any court of this state within the jurisdiction of

29  which the inquiry is carried on, or within the jurisdiction of

30  which the person guilty of contumacy or refusal to obey is

31  found, resides, or transacts business, upon application by the

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 1  Agency for Workforce Innovation, its tax collection service

 2  provider division, the commission, or an appeals referee or

 3  any duly authorized representative of any of these entities

 4  has them, shall have jurisdiction to order the issue to such

 5  person an order requiring such person to appear before the

 6  entity division, the commission, or an appeals referee or any

 7  duly authorized representative of any of them, there to

 8  produce evidence if so ordered or there to give testimony

 9  touching on the matter under investigation or in question.;

10  and any Failure to obey the such order of the court may be

11  punished by the court as a contempt thereof. Any person who

12  fails or refuses shall without just cause fail or refuse to

13  appear or attend and testify; or to answer any lawful inquiry;

14  or to produce books, papers, correspondence, memoranda, and

15  other records within, if it is in her or his control as

16  commanded power to do so, in obedience to a subpoena of the

17  Agency for Workforce Innovation, its tax collection service

18  provider division, the commission, or an appeals referee or

19  any duly authorized representative of any of these entities

20  commits them is guilty of a misdemeanor of the second degree,

21  punishable as provided in s. 775.082 or s. 775.083.; and Each

22  day that a such violation continues is a separate offense.

23         (8)(10)  PROTECTION AGAINST SELF-INCRIMINATION.--A No

24  person is not shall be excused from appearing or attending and

25  testifying, or from producing books, papers, correspondence,

26  memoranda, or and other records, before the Agency for

27  Workforce Innovation, its tax collection service provider

28  division, the commission, or an appeals referee or any duly

29  authorized representative of any of these entities them or as

30  commanded in a obedience to the subpoena of any of these

31  entities them in any cause or proceeding before the Agency for

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 1  Workforce Innovation division, the commission, or an appeals

 2  referee, or a special deputy on the ground that the testimony

 3  or evidence, documentary or otherwise, required of the person

 4  may tend to incriminate her or him or subject her or him to a

 5  penalty or forfeiture. That person may not; but no individual

 6  shall be prosecuted or subjected to any penalty or forfeiture

 7  for or on account of any transaction, matter, or thing

 8  concerning which she or he is compelled, after having claimed

 9  her or his privilege against self-incrimination, to testify or

10  produce evidence, documentary or otherwise, except that the

11  person such individual so testifying is shall not be exempt

12  from prosecution and punishment for perjury committed while in

13  so testifying.

14         (9)(11)  STATE-FEDERAL COOPERATION.--

15         (a)1.  In the administration of this chapter, the

16  Agency for Workforce Innovation and its tax collection service

17  provider division shall cooperate with the United States

18  Department of Labor to the fullest extent consistent with the

19  provisions of this chapter and shall take those actions such

20  action, through the adoption of appropriate rules,

21  administrative methods, and standards, as may be necessary to

22  secure for to this state and its citizens all advantages

23  available under the provisions of federal law relating the

24  Social Security Act that relate to unemployment compensation,

25  the Federal Unemployment Tax Act, the Wagner-Peyser Act, and

26  the Federal-State Extended Unemployment Compensation Act of

27  1970, or other federal manpower acts.

28         2.  In the administration of the provisions in s.

29  443.1115 s. 443.111(6), which are enacted to conform with the

30  requirements of the Federal-State Extended Unemployment

31  Compensation Act of 1970, the Agency for Workforce Innovation

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 1  division shall take those actions such action as may be

 2  necessary to ensure that those the provisions are so

 3  interpreted and applied as to meet the requirements of the

 4  such federal act as interpreted by the United States

 5  Department of Labor and to secure for to this state the full

 6  reimbursement of the federal share of extended benefits paid

 7  under this chapter which is that are reimbursable under the

 8  federal act.

 9         3.  The Agency for Workforce Innovation and its tax

10  collection service provider division shall comply with the

11  regulations of the United States Department of Labor relating

12  to the receipt or expenditure by this state of funds moneys

13  granted under federal law any of such acts; shall submit the

14  make such reports, in the such form and containing the such

15  information, as the United States Department of Labor requires

16  may from time to time require; and shall comply with

17  directions of such provisions as the United States Department

18  of Labor may from time to time find necessary to assure the

19  correctness and verification of these such reports.

20         (b)  The Agency for Workforce Innovation and its tax

21  collection service provider division may cooperate afford

22  reasonable cooperation with every agency of the United States

23  charged with the administration of any unemployment insurance

24  law.

25         (c)  The Agency for Workforce Innovation and its tax

26  collection service provider division shall fully cooperate

27  with the agencies of other states, and shall make every proper

28  effort within their its means, to oppose and prevent any

29  further action leading which would in its judgment tend to the

30  effect complete or substantial federalization of state

31  unemployment compensation funds or state employment security

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 1  programs.  The Agency for Workforce Innovation and its tax

 2  collection service provider division may make, and may

 3  cooperate with other appropriate agencies in making, studies

 4  as to the practicability and probable cost of possible new

 5  state-administered social security programs and the relative

 6  desirability of state, rather than federal, action in that any

 7  such field of study.

 8         Section 42.  Section 443.1715, Florida Statutes, is

 9  amended to read:

10         443.1715  Disclosure of information; confidentiality.--

11         (1)  RECORDS AND REPORTS.--Information revealing an the

12  employing unit's or individual's identity obtained from the

13  employing unit or from any individual under pursuant to the

14  administration of this chapter, and any determination

15  revealing that such information, except to the extent

16  necessary for the proper presentation of a claim or upon

17  written authorization of the claimant who has a workers'

18  compensation claim pending, is must be held confidential and

19  exempt from the provisions of s. 119.07(1) and s. 24(a), Art.

20  I of the State Constitution. This confidential Such

21  information may be released be made available only to public

22  employees in the performance of their public duties, including

23  employees of the Department of Education in obtaining

24  information for the Florida Education and Training Placement

25  Information Program and the Office of Tourism, Trade, and

26  Economic Development in its administration of the qualified

27  defense contractor tax refund program authorized by s.

28  288.1045 and the qualified target industry tax refund program

29  authorized by s. 288.106. Except as otherwise provided by law,

30  public employees receiving this confidential such information

31  must maintain retain the confidentiality of the such

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 1  information. Any claimant, or the claimant's legal

 2  representative, at a hearing before an appeals referee or the

 3  commission is entitled to shall be supplied with information

 4  from these such records to the extent necessary for the proper

 5  presentation of her or his claim. A Any employee or member of

 6  the commission or any employee of the division, or any other

 7  person receiving confidential information, who violates any

 8  provision of this subsection commits a misdemeanor of the

 9  second degree, punishable as provided in s. 775.082 or s.

10  775.083. The Agency for Workforce Innovation or its tax

11  collection service provider However, the division may,

12  however, furnish to any employer copies of any report

13  previously submitted by that such employer, upon the request

14  of the such employer, and may furnish to any claimant copies

15  of any report previously submitted by that such claimant, upon

16  the request of the such claimant. The Agency for Workforce

17  Innovation or its tax collection service provider may, and the

18  division is authorized to charge a therefor such reasonable

19  fee for copies of these reports as prescribed as the division

20  may by rule, which may prescribe not to exceed the actual

21  reasonable cost of the preparation of the such copies. Fees

22  received by the division for copies under as provided in this

23  subsection must be deposited in to the credit of the

24  Employment Security Administration Trust Fund.

25         (2)  DISCLOSURE OF INFORMATION.--Subject to such

26  restrictions as the Agency for Workforce Innovation or the

27  state agency providing unemployment tax collection services

28  adopts division prescribes by rule, information declared

29  confidential under this section is may be made available to

30  any agency of this or any other state, or any federal agency,

31  charged with the administration of any unemployment

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 1  compensation law or the maintenance of the one-stop delivery a

 2  system of public employment offices, or the Bureau of Internal

 3  Revenue of the United States Department of the Treasury, or

 4  the Florida Department of Revenue. and Information obtained in

 5  connection with the administration of the one-stop delivery

 6  system employment service may be made available to persons or

 7  agencies for purposes appropriate to the operation of a public

 8  employment service or a job-preparatory or career education or

 9  training program. The Agency for Workforce Innovation division

10  shall, on a quarterly basis, furnish the National Directory of

11  New Hires with information concerning the wages and

12  unemployment benefits compensation paid to individuals, by the

13  such dates, in the such format, and containing the such

14  information specified in the regulations of as the United

15  States Secretary of Health and Human Services shall specify in

16  regulations. Upon request therefor, the Agency for Workforce

17  Innovation division shall furnish any agency of the United

18  States charged with the administration of public works or

19  assistance through public employment, and may furnish to any

20  state agency similarly charged, the name, address, ordinary

21  occupation, and employment status of each recipient of

22  benefits and the such recipient's rights to further benefits

23  under this chapter. Except as otherwise provided by law, the

24  receiving agency must retain the confidentiality of this such

25  information as provided in this section. The tax collection

26  service provider division may request the Comptroller of the

27  Currency of the United States to examine cause an examination

28  of the correctness of any return or report of any national

29  banking association rendered under pursuant to the provisions

30  of this chapter and may in connection with that such request

31  transmit any such report or return for examination to the

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 1  Comptroller of the Currency of the United States as provided

 2  in s. 3305(c) of the federal Internal Revenue Code.

 3         (3)  SPECIAL PROVISIONS FOR DISCLOSURE OF DRUG TEST

 4  INFORMATION.--Notwithstanding the contrary provisions of s.

 5  440.102(8), all information, interviews, reports, and drug

 6  test results, written or otherwise, received by an employer

 7  through a drug-testing program may be used or received in

 8  evidence, obtained in discovery, or disclosed in public or

 9  private proceedings conducted for the purpose of determining

10  compensability under this chapter, including any

11  administrative or judicial appeal taken hereunder. The

12  employer, agent of the employer, or laboratory conducting a

13  drug test may also obtain access to employee drug test

14  information when consulting with legal counsel in connection

15  with actions brought under or related to this chapter or when

16  the information is relevant to its defense in a civil or

17  administrative matter. This Such information may also be

18  released to a professional or occupational licensing board in

19  a related disciplinary proceeding. However, unless otherwise

20  provided by law, this such information is confidential for all

21  other purposes.

22         (a)  This Such information may not be disclosed or

23  released and may not be, or used in any criminal proceeding

24  against the person tested. Information released contrary to

25  paragraph (c) is inadmissible as evidence in the any such

26  criminal proceeding.

27         (b)  Unless otherwise provided by law, any such

28  information described in this subsection and received by a

29  public employer through a drug-testing program, or obtained by

30  a public employee under this chapter, is confidential and

31  exempt from the provisions of s. 119.07(1) and s. 24(a), Art.

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 1  I of the State Constitution, until introduced into the public

 2  record under pursuant to a hearing conducted under s.

 3  443.151(4).

 4         (c)  Confidentiality may be waived only by express and

 5  informed written consent executed by the person tested. The

 6  consent form must contain, at a minimum:

 7         1.  The name of the person who is authorized to obtain

 8  the information;

 9         2.  The purpose of the disclosure;

10         3.  The precise information to be disclosed;

11         4.  The duration of the consent; and

12         5.  The signature of the person authorizing release of

13  the information.

14         Section 43.  Section 443.1716, Florida Statutes, is

15  amended to read:

16         443.1716  Authorized electronic access to employer

17  information.--

18         (1)  As used in this section, the term:

19         (a)  "Consumer-reporting agency" has the meaning

20  ascribed in the Federal Fair Credit Reporting Act, 15 U.S.C.

21  s. 1681a.

22         (b)  "Creditor" has the meaning ascribed in the federal

23  Fair Debt Collection Practices Act, 15 U.S.C. ss. 1692 et seq.

24         (2)(1)  Notwithstanding any other provision provisions

25  of this chapter, the Agency for Workforce Innovation

26  Department of Labor and Employment Security shall contract

27  with one or more consumer-reporting agencies to provide

28  creditors with secured electronic access to employer-provided

29  information relating to the quarterly wages report submitted

30  in accordance with this chapter the state's unemployment

31  

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 1  compensation law. This Such access is limited to the wage

 2  reports for the preceding 16 calendar quarters.

 3         (3)(2)  Creditors must obtain written consent from the

 4  credit applicant. This Any such written consent from the

 5  credit applicant must be signed and must include the

 6  following:

 7         (a)  Specific notice that the individual's wage and

 8  employment history information will be released to a

 9  consumer-reporting agency;

10         (b)  Notice that the such release is made for the sole

11  purpose of reviewing a specific application for credit made by

12  the individual;

13         (c)  Notice that the files of the Agency for Workforce

14  Innovation or its tax collection service provider which

15  contain Department of Labor and Employment Security containing

16  wage and employment history information submitted by the

17  individual or his or her employers may be accessed; and

18         (d)  A listing of the parties authorized to receive the

19  released information.

20         (4)(3)  Consumer-reporting agencies and creditors

21  accessing information under this section must safeguard the

22  confidentiality of the such information and must shall use the

23  information only to support a single consumer credit

24  transaction for the creditor to satisfy standard financial

25  underwriting requirements or other requirements imposed upon

26  the creditor, and to satisfy the creditor's obligations under

27  applicable state or federal Fair Credit Reporting laws and

28  rules governing this section.

29         (5)(4)  Should any consumer-reporting agency or

30  creditor violate any provision of this section, The Agency for

31  Workforce Innovation Department of Labor and Employment

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 1  Security shall, upon 30 days' written notice to the

 2  consumer-reporting agency, terminate the contract established

 3  between the Agency for Workforce Innovation department and the

 4  consumer-reporting agency resulting from this section if the

 5  consumer-reporting agency or any creditor violates this

 6  section.

 7         (5)  For purposes of this section, "creditor" has the

 8  same meaning as set forth in the federal Fair Debt Collection

 9  Practices Act, 15 U.S.C. ss. 1692 et seq.

10         (6)  The Agency for Workforce Innovation Department of

11  Labor and Employment Security shall establish minimum audit,

12  security, net-worth, and liability-insurance standards,

13  technical requirements, and any other terms and conditions

14  considered necessary in the discretion of the state agency to

15  safeguard the confidentiality of the information released

16  under this section and to otherwise serve the public interest.

17  The Agency for Workforce Innovation Department of Labor and

18  Employment Security shall also include, in coordination with

19  any necessary state agencies, necessary audit procedures to

20  ensure that these rules are followed.

21         (7)  In contracting with one or more consumer-reporting

22  agencies under this section, any revenues generated by the

23  such contract must be used to pay the entire cost of providing

24  access to the information. Further, in accordance with federal

25  regulations, any additional revenues generated by the Agency

26  for Workforce Innovation department or the state under this

27  section must be paid into the Employment Security

28  Administration department's Trust Fund for the administration

29  of the unemployment compensation system.

30         (8)  The Agency for Workforce Innovation department may

31  not provide wage and employment history information to any

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 1  consumer-reporting agency before the consumer-reporting agency

 2  or agencies under contract with the Agency for Workforce

 3  Innovation department pay all development and other startup

 4  costs incurred by the state in connection with the design,

 5  installation, and administration of technological systems and

 6  procedures for the electronic-access program.

 7         (9)  The release of any information under this section

 8  must be for a purpose authorized by and in the manner

 9  permitted by the United States Department of Labor and any

10  subsequent rules or regulations adopted by that department.

11         (10)  As used in this section, the term

12  "consumer-reporting agency" has the same meaning as that set

13  forth in the Federal Fair Credit Reporting Act, 15 U.S.C. s.

14  1681a.

15         Section 44.  Section 443.181, Florida Statutes, is

16  amended to read:

17         443.181  Public State employment service.--

18         (1)  CREATION.--A state public employment service is

19  established in the Agency for Workforce Innovation, under

20  policy direction from Workforce Florida, Inc. The agency shall

21  establish and maintain free public employment offices in such

22  number and in such places as may be necessary for the proper

23  administration of this chapter and for the purposes of

24  performing such duties as are within the purview of the Act of

25  Congress entitled "An Act to provide for the establishment of

26  a national employment system and for cooperation with the

27  states in the promotion of such system and for other

28  purposes," approved June 6, 1933 (48 Stat. 113; 29 U.S.C. s.

29  49(c)), as amended. Notwithstanding any provisions in this

30  section to the contrary, The one-stop delivery system

31  established under s. 445.009 is this state's public employment

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 1  service as part of the national system of public employment

 2  offices under 29 U.S.C. s. 49 shall be the primary method for

 3  delivering services under this section, consistent with Pub.

 4  L. No. 105-220 and chapter 445. The Agency for Workforce

 5  Innovation, under policy direction from Workforce Florida,

 6  Inc., It shall be the duty of the agency to cooperate with any

 7  official or agency of the United States having power or duties

 8  under 29 U.S.C. ss. 49-49l-1 the provisions of the Act of

 9  Congress, as amended, and shall to do and perform those duties

10  all things necessary to secure to this state the funds

11  provided under federal law for benefits of said Act of

12  Congress, as amended, in the promotion and maintenance of the

13  state's a system of public employment service offices. In

14  accordance with 29 U.S.C. s. 49c, this state accepts 29 U.S.C.

15  ss. 49-49l-1 The provisions of the said Act of Congress, as

16  amended, are hereby accepted by this state, in conformity with

17  s. 4 of that act, and this state will observe and comply with

18  the requirements thereof. The Agency for Workforce Innovation

19  is designated and constituted the state agency responsible for

20  cooperating with the United States Secretary of Labor under 29

21  U.S.C. s. 49c of this state for the purpose of that act. The

22  Agency for Workforce Innovation shall is authorized and

23  directed to appoint sufficient employees to administer carry

24  out the purposes of this section. The Agency for Workforce

25  Innovation may cooperate with or enter into agreements with

26  the Railroad Retirement Board for with respect to the

27  establishment, maintenance, and use of one-stop career centers

28  free employment service facilities.

29         (2)  FINANCING.--All funds moneys received by this

30  state under 29 U.S.C. ss. 49-49l-1 must the said Act of

31  Congress, as amended, shall be paid into the Employment

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 1  Security Administration Trust Fund, and these funds such

 2  moneys are hereby made available to the Agency for Workforce

 3  Innovation for expenditure to be expended as provided by this

 4  chapter or by federal law and by said Act of Congress. For the

 5  purpose of establishing and maintaining one-stop career

 6  centers free public employment offices, the Agency for

 7  Workforce Innovation may is authorized to enter into

 8  agreements with the Railroad Retirement Board or any other

 9  agency of the United States charged with the administration of

10  an unemployment compensation law, with any political

11  subdivision of this state, or with any private, nonprofit

12  organization., and As a part of any such agreement, the Agency

13  for Workforce Innovation may accept moneys, services, or

14  quarters as a contribution to the Employment Security

15  Administration Trust Fund.

16         (3)  REFERENCES.--References to "the agency" in this

17  section mean the Agency for Workforce Innovation.

18         Section 45.  Section 443.191, Florida Statutes, is

19  amended to read:

20         443.191  Unemployment Compensation Trust Fund;

21  establishment and control.--

22         (1)  There is established, as a special fund separate

23  trust fund and apart from all other public moneys or funds of

24  this state, an Unemployment Compensation Trust Fund, which

25  shall be administered by the Agency for Workforce Innovation

26  division exclusively for the purposes of this chapter. The

27  This fund shall consist of:

28         (a)  All contributions and reimbursements collected

29  under this chapter;

30         (b)  Interest earned on upon any moneys in the fund;

31  

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 1         (c)  Any property or securities acquired through the

 2  use of moneys belonging to the fund;

 3         (d)  All earnings of these such property or securities;

 4  and

 5         (e)  All money credited to this state's account in the

 6  federal Unemployment Compensation Trust Fund under 42 U.S.C.

 7  s. 1103 pursuant to s. 903 of the Social Security Act, as

 8  amended.

 9  

10  Except as otherwise provided in s. 443.1313(4), all moneys in

11  the fund shall be mingled and undivided.

12         (2)  The Treasurer is the ex officio treasurer and

13  custodian of the fund and shall administer the fund in

14  accordance with the directions of the Agency for Workforce

15  Innovation division.  All payments from the fund must be

16  approved by the Agency for Workforce Innovation division or by

17  an a duly authorized agent and must be made by the Treasurer

18  upon warrants issued by the Comptroller, except as hereinafter

19  provided in this section.  The Treasurer shall maintain within

20  the fund three separate accounts:

21         (a)  A clearing account;

22         (b)  An Unemployment Compensation Trust Fund account;

23  and

24         (c)  A benefit account.

25  

26  All moneys payable to the fund, including moneys received from

27  the United States as reimbursement for extended benefits paid

28  by the Agency for Workforce Innovation division, upon receipt

29  thereof by the division, must be forwarded to the Treasurer,

30  who shall immediately deposit them in the clearing account.

31  Refunds payable under s. 443.141 may be paid from the clearing

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 1  account upon warrants issued by the Comptroller.  After

 2  clearance, all other moneys in the clearing account must be

 3  immediately deposited with the Secretary of the Treasury of

 4  the United States to the credit of this state's the account of

 5  this state in the federal Unemployment Compensation Trust Fund

 6  notwithstanding established and maintained under s. 904 of the

 7  Social Security Act, as amended, any state provisions of the

 8  law in this state relating to the deposit, administration,

 9  release, or disbursement of moneys in the possession or

10  custody of this state to the contrary notwithstanding.  The

11  benefit account consists shall consist of all moneys

12  requisitioned from this state's account in the federal

13  Unemployment Compensation Trust Fund.  Except as otherwise

14  provided by law, moneys in the clearing and benefit accounts

15  may be deposited by the Treasurer, under the direction of the

16  Agency for Workforce Innovation division, in any bank or

17  public depository in which general funds of the state are may

18  be deposited, but a no public deposit insurance charge or

19  premium may not be paid out of the fund.  If any warrant

20  issued against the clearing account or the benefit account is

21  not presented for payment within 1 year after issuance

22  thereof, the Comptroller must cancel the warrant same and

23  credit without restriction the amount of the such warrant to

24  the account upon which it is drawn. When the payee or person

25  entitled to a canceled any warrant so canceled requests

26  payment of the warrant thereof, the Comptroller, upon

27  direction of the Agency for Workforce Innovation division,

28  must issue a new warrant, payable from therefor, to be paid

29  out of the account against which the canceled warrant was had

30  been drawn.

31  

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 1         (3)  Moneys may only shall be requisitioned from the

 2  state's account in the federal Unemployment Compensation Trust

 3  Fund solely for the payment of benefits and extended benefits

 4  and for payment in accordance with rules prescribed by the

 5  Agency for Workforce Innovation division, except that money

 6  credited to this state's account under 42 U.S.C. s. 1103 may

 7  only pursuant to s. 903 of the Social Security Act, as

 8  amended, shall be used exclusively as provided in subsection

 9  (5).  The Agency for Workforce Innovation division, through

10  the Treasurer, shall from time to time requisition from the

11  federal Unemployment Compensation Trust Fund such amounts, not

12  exceeding the amounts credited standing to this state's

13  account in the fund therein, as it deems necessary for the

14  payment of benefits and extended benefits for a reasonable

15  future period.  Upon receipt of these amounts thereof, the

16  Treasurer shall deposit the such moneys in the benefit account

17  in the State Treasury and warrants for the payment of benefits

18  and extended benefits shall be drawn by the Comptroller upon

19  the order of the Agency for Workforce Innovation division

20  against the such benefit account.  All warrants for benefits

21  and extended benefits are shall be payable directly to the

22  ultimate beneficiary. Expenditures of these such moneys in the

23  benefit account and refunds from the clearing account are

24  shall not be subject to any provisions of law requiring

25  specific appropriations or other formal release by state

26  officers of money in their custody. All warrants issued for

27  the payment of benefits and refunds must shall bear the

28  signature of the Comptroller as above set forth.  Any balance

29  of moneys requisitioned from this state's account in the

30  federal Unemployment Compensation Trust Fund which remains

31  unclaimed or unpaid in the benefit account after the

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 1  expiration of the period for which the moneys such sums were

 2  requisitioned shall either be deducted from estimates for, and

 3  may be used utilized for the payment of, benefits and extended

 4  benefits during succeeding periods, or, in the discretion of

 5  the Agency for Workforce Innovation division, shall be

 6  redeposited with the Secretary of the Treasury of the United

 7  States, to the credit of this state's account in the federal

 8  Unemployment Compensation Trust Fund, as provided in

 9  subsection (2).

10         (4)  The provisions of Subsections (1), (2), and (3),

11  to the extent that they relate to the federal Unemployment

12  Compensation Trust Fund, apply shall be operative only while

13  the so long as such unemployment trust fund continues to exist

14  and while so long as the Secretary of the Treasury of the

15  United States continues to maintain for this state a separate

16  book account of all funds deposited therein by this state for

17  the payment of benefits benefit purposes, together with this

18  state's proportionate share of the earnings of the federal

19  such Unemployment Compensation Trust Fund, from which no other

20  state is permitted to make withdrawals.  If the federal and

21  when such Unemployment Compensation Trust Fund ceases to

22  exist, or the such separate book account is no longer

23  maintained, all moneys, properties, or securities therein

24  belonging to this state's account in the federal Unemployment

25  Compensation Trust Fund must of this state shall be

26  transferred to the Treasurer of the Unemployment Compensation

27  Trust Fund, who must shall hold, invest, transfer, sell,

28  deposit, and release those such moneys, properties, or

29  securities in a manner approved by the Agency for Workforce

30  Innovation division in accordance with the provisions of this

31  chapter. These; however, such moneys must, however, shall be

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 1  invested in the following readily marketable classes of

 2  securities:  bonds or other interest-bearing obligations of

 3  the United States or of the state.  Further, the such

 4  investment must shall at all times be so made in a manner that

 5  allows all the assets of the fund to shall always be readily

 6  convertible into cash when needed for the payment of benefits.

 7  The Treasurer may only shall dispose of securities or other

 8  properties belonging to the Unemployment Compensation Trust

 9  Fund only under the direction of the Agency for Workforce

10  Innovation division.

11         (5)  MONEY CREDITED UNDER 42 U.S.C. S. 1103 SECTION 903

12  OF THE SOCIAL SECURITY ACT.--

13         (a)  Money credited to the account of this state's

14  account state in the federal Unemployment Compensation Trust

15  Fund by the Secretary of the Treasury of the United States

16  under 42 U.S.C. s. 1103 pursuant to s. 903 of the Social

17  Security Act may not be requisitioned from this state's

18  account or used except for the payment of benefits and for the

19  payment of expenses incurred for the administration of this

20  chapter law.  These moneys Such money may be requisitioned

21  under pursuant to subsection (3) for the payment of benefits.

22  These moneys Such money may also be requisitioned and used for

23  the payment of expenses incurred for the administration of

24  this chapter, law but only under pursuant to a specific

25  appropriation by the Legislature and only if the expenses are

26  incurred and the money is requisitioned after the enactment of

27  an appropriations appropriation law that which:

28         1.  Specifies the purposes for which the such money is

29  appropriated and the amounts appropriated therefor;

30         2.  Limits the period within which the such money may

31  be obligated to a period ending not more than 2 years after

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 1  the date of the enactment of the appropriations appropriation

 2  law; and

 3         3.  Limits the amount that which may be obligated

 4  during any 12-month period beginning on July 1 and ending on

 5  the next June 30 to an amount that which does not exceed the

 6  amount by which the aggregate of the amounts credited to the

 7  state's account under 42 U.S.C. s. 1103 of this state pursuant

 8  to s. 903 of the Social Security Act during the same 12-month

 9  period and the 34 preceding 12-month periods, exceeds the

10  aggregate of the amounts obligated for administration and paid

11  out for benefits and charged against the amounts credited to

12  the state's account of this state during those such 35

13  12-month periods.

14  

15  4.  Notwithstanding this paragraph, money credited for with

16  respect to federal fiscal years 1999, 2000, and 2001 may only

17  shall be used solely for the administration of the

18  Unemployment Compensation Program. This and such money is

19  shall not otherwise be subject to the requirements of this

20  paragraph when appropriated by the Legislature.

21         (b)  Amounts credited to this state's account in the

22  federal Unemployment Compensation Trust Fund under 42 U.S.C.

23  s. 1103 s. 903 of the Social Security Act which are obligated

24  for administration or paid out for benefits shall be charged

25  against equivalent amounts that which were first credited and

26  that which are not already so charged, except that an no

27  amount obligated for administration during a 12-month period

28  specified in this section herein may not be charged against

29  any amount credited during that such a 12-month period earlier

30  than the 34th 12-month period preceding that such period. Any

31  amount credited to the state's account under 42 U.S.C. s. 1103

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 1  s. 903 which is has been appropriated for expenses of

 2  administration, regardless of whether this amount is or not

 3  withdrawn from the Unemployment Compensation Trust Fund, shall

 4  be excluded from the Unemployment Compensation Trust Fund

 5  balance for the purposes of s. 443.131(3).

 6         (c)  Money appropriated as provided in this section

 7  herein for the payment of expenses of administration may only

 8  shall be requisitioned as needed for the payment of

 9  obligations incurred under the such appropriation and, upon

10  requisition, must shall be deposited in the Employment

11  Security Administration Trust Fund from which the such

12  payments are shall be made. Money so deposited shall, until

13  expended, remains remain a part of the Unemployment

14  Compensation Trust Fund and, if it will not be expended, the

15  money must shall be returned promptly to the state's account

16  of this state in the federal Unemployment Compensation Trust

17  Fund.

18         (6)  TRUST FUND SOLE SOURCE FOR BENEFITS.--The

19  Unemployment Compensation Trust Fund is the sole and exclusive

20  source for paying unemployment benefits, and these benefits

21  are due and payable only to the extent that contributions or

22  reimbursements, with increments thereon, actually collected

23  and credited to the fund and not otherwise appropriated or

24  allocated, are available for payment. The state shall

25  administer the fund without any liability on the part of the

26  state beyond the amount of moneys received from the United

27  States Department of Labor or other federal agency.

28         Section 46.  Section 443.211, Florida Statutes, is

29  amended to read:

30         443.211  Employment Security Administration Trust Fund;

31  appropriation; reimbursement.--

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 1         (1)  EMPLOYMENT SECURITY ADMINISTRATION TRUST

 2  FUND.--There is created in the State Treasury a special fund

 3  to be known as the "Employment Security Administration Trust

 4  Fund."  All moneys that are deposited into this fund remain

 5  continuously available to the Agency for Workforce Innovation

 6  division for expenditure in accordance with the provisions of

 7  this chapter and do not revert lapse at any time and may not

 8  be transferred to any other fund. All moneys in this fund

 9  which are received from the Federal Government or any federal

10  agency thereof or which are appropriated by this state under

11  for the purposes described in ss. 443.171 and 443.181, except

12  money received under s. 443.191(5)(c), must be expended solely

13  for the purposes and in the amounts found necessary by the

14  authorized cooperating federal agencies for the proper and

15  efficient administration of this chapter. The fund consists

16  shall consist of: all moneys appropriated by this state; all

17  moneys received from the United States or any federal agency

18  thereof; all moneys received from any other source for the

19  administration of this chapter such purpose; any moneys

20  received from any agency of the United States or any other

21  state as compensation for services or facilities supplied to

22  that such agency; any amounts received from pursuant to any

23  surety bond or insurance policy or from other sources for

24  losses sustained by the Employment Security Administration

25  Trust Fund or by reason of damage to equipment or supplies

26  purchased from moneys in the such fund; and any proceeds

27  realized from the sale or disposition of any such equipment or

28  supplies which may no longer be necessary for the proper

29  administration of this chapter. Notwithstanding any provision

30  of this section, All money requisitioned and deposited in this

31  fund under s. 443.191(5)(c) remains part of the Unemployment

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 1  Compensation Trust Fund and must be used only in accordance

 2  with the conditions specified in s. 443.191(5). All moneys in

 3  this fund must be deposited, administered, and disbursed in

 4  the same manner and under the same conditions and requirements

 5  as is provided by law for other trust special funds in the

 6  State Treasury. These Such moneys must be secured by the

 7  depositary in which they are held to the same extent and in

 8  the same manner as required by the general depositary law of

 9  the state, and collateral pledged must be maintained in a

10  separate custody account. All payments from the Employment

11  Security Administration Trust Fund must be approved by the

12  Agency for Workforce Innovation division or by an a duly

13  authorized agent and must be made by the Treasurer upon

14  warrants issued by the Comptroller. Any balances in this fund

15  do not revert lapse at any time and must remain continuously

16  available to the Agency for Workforce Innovation division for

17  expenditure consistent with this chapter.

18         (2)  SPECIAL EMPLOYMENT SECURITY ADMINISTRATION TRUST

19  FUND.--There is created in the State Treasury a special fund,

20  to be known as the "Special Employment Security Administration

21  Trust Fund," into which shall be deposited or transferred all

22  interest on contributions and reimbursements, penalties, and

23  fines or fees collected under this chapter.  Interest on

24  contributions and reimbursements, penalties, and fines or fees

25  deposited during any calendar quarter in the clearing account

26  in the Unemployment Compensation Trust Fund shall, as soon as

27  practicable after the close of that such calendar quarter and

28  upon certification of the Agency for Workforce Innovation

29  division, be transferred to the Special Employment Security

30  Administration Trust Fund. However, there shall be withheld

31  from any such transfer The amount certified by the Agency for

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 1  Workforce Innovation as division to be required under this

 2  chapter to pay refunds of interest on contributions and

 3  reimbursements, penalties, and fines or fees collected and

 4  erroneously deposited into the clearing account in the

 5  Unemployment Compensation Trust Fund shall, however, be

 6  withheld from this transfer. The Such amounts of interest and

 7  penalties so certified for transfer are shall be deemed as

 8  being to have been erroneously deposited in the clearing

 9  account, and their the transfer thereof to the Special

10  Employment Security Administration Trust Fund is shall be

11  deemed to be a refund of the such erroneous deposits. All

12  moneys in this fund shall be deposited, administered, and

13  disbursed in the same manner and under the same conditions and

14  requirements as are provided by law for other trust special

15  funds in the State Treasury. These moneys may shall not be

16  expended or be available for expenditure in any manner that

17  which would permit their substitution for, or permit a

18  corresponding reduction in, federal funds that which would, in

19  the absence of these moneys, be available to finance

20  expenditures for the administration of this chapter the

21  Unemployment Compensation Law. But nothing in This section

22  does not shall prevent these moneys from being used as a

23  revolving fund to cover lawful expenditures, necessary and

24  proper under the law, for which federal funds are have been

25  duly requested but not yet received, subject to the charging

26  of the such expenditures against the such funds when received.

27  The moneys in this fund, with the approval of the Executive

28  Office of the Governor, shall be used by the Division of

29  Unemployment Compensation and the Agency for Workforce

30  Innovation for paying administrative the payment of costs that

31  of administration which are found not to have been properly

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 1  and validly chargeable against funds obtained from federal

 2  sources. All moneys in the Special Employment Security

 3  Administration Trust Fund shall be continuously available to

 4  the Agency for Workforce Innovation division for expenditure

 5  in accordance with the provisions of this chapter and do shall

 6  not revert lapse at any time. All payments from the Special

 7  Employment Security Administration Trust Fund must shall be

 8  approved by the Agency for Workforce Innovation division or by

 9  an a duly authorized agent thereof and shall be made by the

10  Treasurer upon warrants issued by the Comptroller. The moneys

11  in this fund are hereby specifically made available to

12  replace, as contemplated by subsection (3), expenditures from

13  the Employment Security Administration Trust Fund, established

14  by subsection (1), which have been found by the United States

15  Secretary of Labor Bureau of Employment Security, or other

16  authorized federal agency or authority, finds are because of

17  any action or contingency, to have been lost or improperly

18  expended because of any action or contingency. The Treasurer

19  is shall be liable on her or his official bond for the

20  faithful performance of her or his duties in connection with

21  the Special Employment Security Administration Trust Fund.

22         (3)  REIMBURSEMENT OF FUND.--If any moneys received

23  from the United States Secretary of Labor Bureau of Employment

24  Security under 42 U.S.C. ss. 501-504 Title III of the Social

25  Security Act, any unencumbered balances in the Employment

26  Security Administration Trust Fund, any moneys granted to this

27  state under pursuant to the provisions of the Wagner-Peyser

28  Act, or any moneys made available by this state or its

29  political subdivisions and matched by the such moneys granted

30  to this state under pursuant to the provisions of the

31  Wagner-Peyser Act, are after reasonable notice and opportunity

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 1  for hearing, are found by the United States Secretary of Labor

 2  Bureau of Employment Security, because of any action or

 3  contingency, to be have been lost or been expended for

 4  purposes other than, or in amounts in excess of, those allowed

 5  found necessary by the United States Secretary of Labor Bureau

 6  of Employment Security for the proper administration of this

 7  chapter, these it is the policy of this state that such moneys

 8  shall be replaced by moneys appropriated for that purpose such

 9  purposes from the General Revenue Fund funds of this state to

10  the Employment Security Administration Trust Fund for

11  expenditure as provided in subsection (1).  Upon receipt of

12  notice of such a finding by the United States Secretary of

13  Labor Bureau of Employment Security, the Agency for Workforce

14  Innovation division shall promptly report the amount required

15  for such replacement to the Governor.; and The Governor shall,

16  at the earliest opportunity, submit to the Legislature a

17  request for the appropriation of the replacement funds such

18  amount. This subsection shall not be construed to relieve this

19  state of its obligation with respect to funds received prior

20  to July 1, 1941, pursuant to the provisions of Title III of

21  the Social Security Act.

22         (4)  EXEMPTION OF FUND FROM CERTAIN LAWS.--The Special

23  Employment Security Administration Trust Fund provided for in

24  subsection (2) is exempt from the application of any laws of

25  the Legislature of 1949, other than this subsection, and

26  specifically from the application of or effect by the

27  continuing appropriations law.

28         (4)(5)  RESPONSIBILITY FOR TRUST FUNDS.--In connection

29  with its duties under s. 443.181, the Agency for Workforce

30  Innovation is responsible shall have several authority and

31  responsibility for the deposit, requisition, expenditure,

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 1  approval of payment, reimbursement, and reporting in regard to

 2  the trust funds established by this section.

 3         Section 47.  Section 443.221, Florida Statutes, is

 4  amended to read:

 5         443.221  Reciprocal arrangements.--

 6         (1)(a)  The Agency for Workforce Innovation or its tax

 7  collection service provider may division is authorized to

 8  enter into reciprocal arrangements with appropriate and duly

 9  authorized agencies of other states or with of the Federal

10  Government, or both, for considering whereby services

11  performed by an individual for a single employing unit for

12  which services are customarily performed by the individual

13  such individuals in more than one state as shall be deemed to

14  be services performed entirely within any one of the states:

15         1.  In which any part of the such individual's service

16  is performed;

17         2.  In which the such individual has her or his

18  residence; or

19         3.  In which the employing unit maintains a place of

20  business.,

21         (b)  For services to be considered as performed within

22  a state under a reciprocal agreement, the employing unit must

23  have provided there is in effect as to such services an

24  election in effect for those services, which is approved by

25  the agency charged with the administration of such state's

26  unemployment compensation law, under pursuant to which all the

27  services performed by the such individual for the such

28  employing unit are deemed to be performed entirely within that

29  such state.

30         (c)(b)  The Agency for Workforce Innovation division

31  shall participate in any arrangements for the payment of

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 1  compensation on the basis of combining an individual's wages

 2  and employment covered under this chapter with her or his

 3  wages and employment covered under the unemployment

 4  compensation laws of other states, which are approved by the

 5  United States Secretary of Labor, in consultation with the

 6  state unemployment compensation agencies, as reasonably

 7  calculated to assure the prompt and full payment of

 8  compensation in those such situations and which include

 9  provisions for:

10         1.  Applying the base period of a single state law to a

11  claim involving the combining of an individual's wages and

12  employment covered under two or more state unemployment

13  compensation laws;, and

14         2.  Avoiding the duplicate use of wages and employment

15  because by reason of the combination such combining.

16         (c)  Contributions or reimbursements due under this

17  chapter with respect to wages for insured work are, shall for

18  the purposes of ss. 443.131, 443.1312, 443.1313, and 443.141,

19  be deemed to be have been paid to the fund as of the date

20  payment was made as contributions or reimbursements therefor

21  under another state or federal unemployment compensation law,

22  but an no such arrangement may not shall be entered into

23  unless it contains provisions for such reimbursement to the

24  fund of the such contributions or reimbursements and the

25  actual earnings thereon as the Agency for Workforce Innovation

26  or its tax collection service provider finds are division

27  finds will be fair and reasonable as to all affected

28  interests.

29         (2)  The Agency for Workforce Innovation or its tax

30  collection service provider may division is authorized to make

31  to other state or federal agencies and to receive from these

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 1  such other state or federal agencies reimbursements from or to

 2  the fund, in accordance with arrangements entered into under

 3  pursuant to subsection (1).

 4         (3)  The administration of this chapter and of other

 5  state and federal unemployment compensation and public

 6  employment service laws will be promoted by cooperation

 7  between this state and such other states and the appropriate

 8  federal agencies and therefore The Agency for Workforce

 9  Innovation or its tax collection service provider may division

10  is authorized to enter into reciprocal arrangements with

11  appropriate and duly authorized agencies of other states or

12  the Federal Government, or both, for in exchanging services,

13  determining and enforcing payment obligations, and making

14  available facilities and information. The Division of

15  Unemployment Compensation and the Agency for Workforce

16  Innovation or its tax collection service provider may conduct

17  are each, therefore, authorized to make such investigations,

18  secure and transmit such information, make available such

19  services and facilities, and exercise such of the other powers

20  provided under herein with respect to the administration of

21  this chapter as each deems necessary or appropriate to

22  facilitate the administration of any such unemployment

23  compensation or public employment service law and, in a

24  similar like manner, to accept and use utilize information,

25  services, and facilities made available to this state by the

26  agency charged with the administration of any such other

27  unemployment compensation or public employment service law.

28         (4)  To the extent permissible under federal law the

29  laws and Constitution of the United States, the Agency for

30  Workforce Innovation may division is authorized to enter into

31  or cooperate in arrangements whereby facilities and services

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 1  provided under this chapter and facilities and services

 2  provided under the unemployment compensation law of any

 3  foreign government may be used utilized for the taking of

 4  claims and the payment of benefits under the employment

 5  security law of the state or under a similar law of that such

 6  government.

 7         Section 48.  Subsection (9) of section 445.009, Florida

 8  Statutes, is amended to read:

 9         445.009  One-stop delivery system.--

10         (9)(a)  Workforce Florida, Inc., working with the

11  Agency for Workforce Innovation, shall coordinate among the

12  agencies a plan for a One-Stop Electronic Network made up of

13  one-stop delivery system centers and other partner agencies

14  that are operated by authorized public or private for-profit

15  or not-for-profit agents. The plan shall identify resources

16  within existing revenues to establish and support this

17  electronic network for service delivery that includes

18  Government Services Direct. If necessary, the plan shall

19  identify additional funding needed to achieve the provisions

20  of this subsection.

21         (b)  The network shall assure that a uniform method is

22  used to determine eligibility for and management of services

23  provided by agencies that conduct workforce development

24  activities.  The Department of Management Services shall

25  develop strategies to allow access to the databases and

26  information management systems of the following systems in

27  order to link information in those databases with the one-stop

28  delivery system:

29         1.  The Unemployment Compensation Program System of the

30  Agency for Workforce Innovation Department of Labor and

31  Employment Security.

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 1         2.  The public employment Job service described in s.

 2  443.181 System of the Department of Labor and Employment

 3  Security.

 4         3.  The FLORIDA System and the components related to

 5  WAGES, food stamps, and Medicaid eligibility.

 6         4.  The Workers' Compensation System of the Department

 7  of Labor and Employment Security.

 8         5.  The Student Financial Assistance System of the

 9  Department of Education.

10         6.  Enrollment in the public postsecondary education

11  system.

12         7.  Other information systems determined appropriate by

13  Workforce Florida, Inc.

14  

15  The systems shall be fully coordinated at both the state and

16  local levels by July 1, 2001.

17         Section 49.  Subsection (3) of section 468.529, Florida

18  Statutes, is amended to read:

19         468.529  Licensee's insurance; employment tax; benefit

20  plans.--

21         (3)  A licensed employee leasing company shall within

22  30 days after of initiation or termination notify its workers'

23  compensation insurance carrier, the Division of Workers'

24  Compensation, and the state agency providing unemployment tax

25  collection services under contract with the Agency for

26  Workforce Innovation through an interagency agreement pursuant

27  to s. 443.1316 Division of Unemployment Compensation of the

28  Department of Labor and Employment Security of both the

29  initiation or the termination of the company's relationship

30  with any client company.

31  

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 1         Section 50.  Paragraph (g) of subsection (8) of section

 2  896.101, Florida Statutes, is amended to read:

 3         896.101  Florida Money Laundering Act; definitions;

 4  penalties; injunctions; seizure warrants; immunity.--

 5         (8)

 6         (g)1.  Upon service of the temporary order served

 7  pursuant to this section, the petitioner shall immediately

 8  notify by certified mail, return receipt requested, or by

 9  personal service, both the person or entity in possession of

10  the monetary instruments or funds and the owner of the

11  monetary instruments or funds if known, of the order entered

12  pursuant to this section and that the lawful owner of the

13  monetary instruments or funds being enjoined may request a

14  hearing to contest and modify the order entered pursuant to

15  this section by petitioning the court that issued the order,

16  so that such notice is received within 72 hours.

17         2.  The notice shall advise that the hearing shall be

18  held within 3 days of the request, and the notice must state

19  that the hearing will be set and noticed by the person against

20  whom the order is served.

21         3.  The notice shall specifically state that the lawful

22  owner has the right to produce evidence of legitimate business

23  expenses, obligations, and liabilities, including but not

24  limited to, employee payroll expenses verified by current

25  Department of Labor unemployment compensation records rolls,

26  employee workers' compensation insurance, employee health

27  insurance, state and federal taxes, and regulatory or

28  licensing fees only as may become due before the expiration of

29  the temporary order.

30         4.  Upon determination by the court that the expenses

31  are valid, payment of such expenses may be effected by the

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 1  owner of the enjoined monetary instruments or funds only to

 2  the court-ordered payees through court-reviewed checks, issued

 3  by the owner of, and the person or entity in possession of,

 4  the enjoined monetary instruments or funds.  Upon presentment,

 5  the person or entity in possession of the enjoined funds or

 6  monetary instruments shall only honor the payment of the check

 7  to the court-ordered payee.

 8         Section 51.  Section 6 of chapter 94-347, Laws of

 9  Florida, is repealed.

10         Section 52.  Sections 443.021, 443.161, 443.201,

11  443.231, and 443.232, Florida Statutes, are repealed.

12         Section 53.  The amendments made by this act to section

13  443.163, Florida Statutes, shall apply retroactively for

14  Employers Quarterly Reports (UCT-6) due on or after April 1,

15  2003.

16         Section 54.  Except as otherwise expressly provided in

17  this act, this act shall take effect October 1, 2003.

18  

19          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
20                          CS for SB 1448

21                                 

22  The CS for CS for SB 1448 changes the electronic reporting and
    penalty provisions for the submission of quarterly wage and
23  unemployment contributions and reimbursements.

24  

25  

26  

27  

28  

29  

30  

31  

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