HB 1827 2003
1	A bill to be entitled
2	An act relating to unemployment compensation; amending ss.
3	45.031, 69.041, F.S., relating to judicial sales and
4	disbursement of funds; providing for disbursements in
5	conformance with changes made by the act; amending s.
6	120.80, F.S.; specifying that a judge adjudicating a claim
7	under the unemployment compensation law is not an agency
8	for purposes of chapter 120, F.S.; providing for the
9	conduct of hearings; conforming provisions to the transfer
10	of certain duties of the Department of Labor and
11	Employment Security to the Agency for Workforce
12	Innovation; exempting certain appeal proceedings from the
13	uniform rules of procedure; amending s. 213.053, F.S.;
14	clarifying duties of the Department of Revenue with
15	respect to tax collection performed under a contract with
16	the Agency for Workforce Innovation; amending s. 216.292,
17	F.S.; clarifying procedures for transferring delinquent
18	reimbursements due to the Unemployment Compensation Trust
19	Fund; amending s. 220.191, F.S.; revising definitions for
20	purposes of the capital investment tax credit; amending s.
21	222.15, F.S., relating to payments upon the death of an
22	employee; conforming provisions; amending ss. 288.106,
23	288.107, 288.108, F.S.; revising definitions governing the
24	tax refund program for qualified target industry
25	businesses, brownfield redevelopment bonus refunds, and
26	high-impact businesses; conforming provisions; amending s.
27	440.15, F.S., relating to compensation for disability;
28	conforming provisions; amending s. 440.381, F.S.;
29	conforming provisions governing an employer's quarterly
30	earning reports; amending ss. 443.011, 443.012, F.S.,
31	relating to the Unemployment Compensation Law and the
32	Unemployment Appeals Commission; clarifying provisions;
33	amending s. 443.031, F.S.; revising provisions governing
34	construction of the Unemployment Compensation Law;
35	amending ss. 443.0315, 443.036, 443.041, F.S., relating to
36	subsequent proceedings, definitions, and certain waivers;
37	clarifying and conforming provisions; providing a penalty;
38	specifying that the term "employing unit" applies to a
39	limited liability company; amending s. 443.051, F.S.;
40	specifying additional duties of the Department of Revenue
41	with respect to individuals who are obligated to pay child
42	support; amending s. 443.061, F.S.; providing that the
43	Unemployment Compensation Law does not create vested
44	rights; amending s. 443.071, F.S.; revising penalties;
45	amending s. 443.091, F.S., relating to benefit
46	eligibility; conforming provisions to the transfer of
47	duties to the Agency for Workforce Innovation; deleting
48	obsolete provisions; requiring an individual to submit a
49	valid social security number to be eligible for
50	unemployment benefits; providing for verification of
51	social security numbers; conforming provisions; amending
52	s. 443.101, F.S.; clarifying and conforming provisions
53	under which an individual may be disqualified for
54	benefits; amending s. 443.111, F.S., relating to the
55	payment of benefits; conforming provisions to changes made
56	by the act and the transfer of duties to the Agency for
57	Workforce Innovation; requiring claimants to continue
58	reporting to certify for benefits regardless of any
59	appeal; creating ss. 443.1115, 443.1116, F.S., relating to
60	extended benefits and short-time compensation; providing
61	definitions; providing for eligibility; providing payment
62	amounts; providing for recovery of overpayments; amending
63	s. 443.121, F.S., relating to employing units; conforming
64	provisions in accordance with the tax collection services
65	performed by the Department of Revenue; creating s.
66	443.1215, F.S.; specifying employing units that are
67	subject to the Unemployment Compensation Law; creating s.
68	443.1216, F.S.; specifying types of services that
69	constitute employment for purposes of the Unemployment
70	Compensation Law; creating s. 443.1217, F.S.; specifying
71	wages and payments that are subject to the Unemployment
72	Compensation Law; amending s. 443.131, F.S.; providing for
73	payment of contributions; providing contribution rates;
74	providing benefit ratios; creating s. 443.1312, F.S.;
75	providing for benefits paid to employees of nonprofit
76	organizations; creating s. 443.1313, F.S.; providing for
77	benefits paid to employees of public employers; amending
78	s. 443.1315, F.S., relating to Indian tribes; conforming
79	provisions to changes made by the act; amending s.
80	443.1316, F.S.; revising requirements governing the duties
81	of the Department of Revenue under its contract with the
82	Agency for Workforce Innovation to provide tax collection
83	services; creating s. 443.1317, F.S.; authorizing the
84	Agency for Workforce Innovation and the state agency
85	providing unemployment tax collection services to adopt
86	rules to administer ch. 443, F.S.; amending s. 443.141,
87	F.S., relating to the collection of contributions;
88	conforming provisions; providing duties of the tax
89	collection service provider; providing rulemaking
90	authority; authorizing civil actions to enforce the
91	collection of contributions, penalties, and interest;
92	prohibiting the payment of interest on refunds or
93	adjustments; amending s. 443.151, F.S., relating to
94	procedures concerning claims; conforming provisions to the
95	transfer of duties to the Agency for Workforce Innovation;
96	deleting certain qualification requirements for appeals
97	referees; amending s. 443.163, F.S., relating to reporting
98	and remitting taxes; conforming provisions; revising
99	requirements for electronic reporting and remitting for
100	certain persons who prepare and report; revising penalties
101	for persons who fail to report by electronic means;
102	amending s. 443.171, F.S.; specifying duties of the Agency
103	for Workforce Innovation with respect to administering ch.
104	443, F.S.; requiring the publication of acts and rules;
105	deleting provisions creating the Unemployment Compensation
106	Advisory Council; providing for employment stabilization
107	to be under the direction of Workforce Florida, Inc.;
108	conforming provisions governing records, reports, and
109	subpoenas and governing the administration of ch. 443,
110	F.S.; amending ss. 443.1715, 443.1716, F.S., relating to
111	the confidentiality of information and electronic access
112	to employer information; conforming provisions; deleting
113	obsolete provisions; amending s. 443.181, F.S.; conforming
114	provisions governing the public employment service in
115	accordance with the duties transferred to the Agency for
116	Workforce Innovation; amending ss. 443.191, 443.211, F.S.,
117	relating to the Unemployment Compensation Trust Fund and
118	the Employment Security Administration Trust Fund;
119	conforming provisions; specifying that the Unemployment
120	Compensation Trust Fund is the sole source for paying
121	unemployment compensation benefits; limiting the state's
122	liability; deleting obsolete provisions; amending s.
123	443.221, F.S.; revising provisions governing reciprocal
124	arrangements with other states and the Federal Government;
125	conforming provisions; amending s. 445.009, F.S., relating
126	to the one-stop delivery system operated under the
127	Workforce Innovation Act; conforming provisions to the
128	transfer of duties from the Department of Labor and
129	Employment Security to the Agency for Workforce
130	Innovation; amending ss. 468.529, 896.101, F.S.;
131	conforming provisions governing employee leasing companies
132	and the Florida Money Laundering Act; repealing s. 6 of
133	ch. 94-347, Laws of Florida, relating to payment of
134	benefits; repealing ss. 443.021, 443.161, 443.201,
135	443.231, 443.232, F.S., relating to public policy,
136	administrative provisions, the Florida Training Investment
137	Program, and rulemaking; providing for retroactive
138	application of provisions relating to electronic reporting
139	and remitting of taxes; providing an effective date.
140
141	Be It Enacted by the Legislature of the State of Florida:
142
143	Section 1. Subsection (7) of section 45.031, Florida
144	Statutes, is amended to read:
145	45.031 Judicial sales procedure.--In any sale of real or
146	personal property under an order or judgment, the following
147	procedure may be followed as an alternative to any other sale
148	procedure if so ordered by the court:
149	(7) DISBURSEMENTS OF PROCEEDS.--On filing a certificate of
150	title, the clerk shall disburse the proceeds of the sale in
151	accordance with the order or final judgment and shall file a
152	report of such disbursements and serve a copy of it on each
153	party not in default, and on the Department of Revenue if the
154	department was named as a defendant in the action or if the
155	Agency for Workforce Innovation or the formerDepartment of
156	Labor and Employment Security was named as a defendant while the
157	Department of Revenue was providingperforming unemployment
158	compensation tax collection services underpursuant to a
159	contract with the Agency for Workforce Innovation through an
160	interagency agreement pursuant to s. 443.1316, in substantially
161	the following form:
162
163
164	(Caption of Action)
165	CERTIFICATE OF DISBURSEMENTS
166
167	The undersigned clerk of the court certifies that he or she
168	disbursed the proceeds received from the sale of the property as
169	provided in the order or final judgment to the persons and in
170	the amounts as follows:
171	Name Amount
172	Total
173
174	WITNESS my hand and the seal of the court on ____, . . . (year)
175	. . . .
176	. . . (Clerk) . . .
177	By . . . (Deputy Clerk) . . .
178
179	If no objections to the report are served within 10 days after
180	it is filed, the disbursements by the clerk shall stand approved
181	as reported. If timely objections to the report are served, they
182	shall be heard by the court. Service of objections to the report
183	does not affect or cloud the title of the purchaser of the
184	property in any manner.
185	Section 2. Paragraph (a) of subsection (4) of section
186	69.041, Florida Statutes, is amended to read:
187	69.041 State named party; lien foreclosure, suit to quiet
188	title.--
189	(4)(a) The Department of Revenue has the right to
190	participate in the disbursement of funds remaining in the
191	registry of the court after distribution pursuant to s.
192	45.031(7). The department shall participate in accordance with
193	applicable procedures in any mortgage foreclosure action in
194	which the department has a duly filed tax warrant, or interests
195	under a lien arising from a judgment, order, or decree for
196	support, as defined in s. 409.2554, or interest in an
197	unemployment compensation tax lien underpursuant to acontract
198	with the Agency for Workforce Innovation through an interagency
199	agreement pursuant to s. 443.1316, against the subject property
200	and with the same priority, regardless of whether a default
201	against the department, the Agency for Workforce Innovation, or
202	the formerDepartment of Labor and Employment Security has been
203	entered for failure to file an answer or other responsive
204	pleading.
205	Section 3. Subsections (1) and (10) of section 120.80,
206	Florida Statutes, are amended to read:
207	120.80 Exceptions and special requirements; agencies.--
208	(1) DIVISION OF ADMINISTRATIVE HEARINGS.--
209	(a) Division as a party.--Notwithstanding s. 120.57(1)(a),
210	a hearing in which the division is a party mayshallnot be
211	conducted by an administrative law judge assigned by the
212	division. An attorney assigned by the Administration Commission
213	shall be the hearing officer.
214	(b) Workers' compensation.--Notwithstanding s. 120.52(1),
215	a judge of compensation claims, in adjudicating matters under
216	chapter 440, is not an agency or part of an agency for purposes
217	of this chapter.
218	(10) AGENCY FOR WORKFORCE INNOVATIONDEPARTMENT OF LABOR
219	AND EMPLOYMENT SECURITY.--
220	(a) Unemployment compensation.--
221	1.Notwithstanding s. 120.54, the rulemaking provisions of
222	this chapter do not apply to unemployment compensationappeals
223	referees.
224	(b) Notwithstanding s. 120.54(5), the uniform rules of
225	procedure do not apply to appeal proceedings conducted under
226	chapter 443 by the Unemployment Appeals Commission or
227	unemployment appeals referees.
228	(c)2. Notwithstanding s. 120.57(1)(a), hearings under
229	chapter 443 may not be conducted by an administrative law judge
230	assigned by the division, but instead shallmaybe conducted by
231	the Unemployment Appeals Commission in unemployment compensation
232	appeals, unemployment compensation appeals referees, and the
233	Agency for Workforce Innovation or its special deputies under
234	pursuant tos. 443.141.
235	(b) Workers' compensation.--Notwithstanding s. 120.52(1),
236	a judge of compensation claims, in the adjudication of matters
237	pursuant to chapter 440, shall not be considered an agency or
238	part of an agency for the purposes of this chapter.
239	Section 4. Subsection (3) of section 213.053, Florida
240	Statutes, is amended to read:
241	213.053 Confidentiality and information sharing.--
242	(3) The department shall permit a taxpayer, his or her
243	authorized representative, or the personal representative of an
244	estate to inspect the taxpayer's return and may furnish him or
245	her an abstract of such return. A taxpayer may authorize the
246	department in writing to divulge specific information concerning
247	the taxpayer's account. The department, while providing
248	performing unemployment compensation tax collection services
249	underpursuant to acontract with the Agency for Workforce
250	Innovation through an interagency agreement pursuant to s.
251	443.1316, may release unemployment tax rate information to the
252	agent of an employer, which agent provides payroll services for
253	more than 500 employers, pursuant to the terms of a memorandum
254	of understanding. The memorandum of understanding mustshall
255	state that the agent affirms, subject to the criminal penalties
256	contained in ss. 443.171 and 443.1715, that the agent will
257	retain the confidentiality of the information, that the agent
258	has in effect a power of attorney from the employer which
259	permits the agent to obtain unemployment tax rate information,
260	and that the agent shall provide the department with a copy of
261	the employer's power of attorney upon request.
262	Section 5. Paragraph (a) of subsection (8) of section
263	216.292, Florida Statutes, is amended to read:
264	216.292 Appropriations nontransferable; exceptions.--
265	(8)(a) IfShould any state agency or the judicial branch
266	isbecomemore than 90 days delinquent on reimbursements due to
267	the Unemployment Compensation Trust Fund, the state agency
268	providing unemployment tax collection services under contract
269	with the Agency for Workforce Innovation through an interagency
270	agreement pursuant to s. 443.1316Department of Labor and
271	Employment Securityshall certify to the Comptroller the amount
272	due; and the Comptroller shall transfer the amount due to the
273	Unemployment Compensation Trust Fund from any funds of the
274	agency available.
275	Section 6. Paragraph (e) of subsection (1) of section
276	220.191, Florida Statutes, is amended to read:
277	220.191 Capital investment tax credit.--
278	(1) DEFINITIONS.--For purposes of this section:
279	(e) "Jobs" means full-time equivalent positions, as that
280	such term is consistent with terms used by the Agency for
281	Workforce InnovationDepartment of Labor and Employment Security
282	and the United States Department of Labor for purposes of
283	unemployment tax administration and employment estimation,
284	resulting directly from a project in this state. TheSuchterm
285	does not include temporary construction jobs involved in the
286	construction of the project facility.
287	Section 7. Subsection (2) of section 222.15, Florida
288	Statutes, is amended to read:
289	222.15 Wages or unemployment compensation payments due
290	deceased employee may be paid spouse or certain relatives.--
291	(2) It is also lawful for the Agency for Workforce
292	InnovationDivision of Unemployment Compensation of the
293	Department of Labor and Employment Security, in case of death of
294	any unemployed individual, to pay to those persons referred to
295	in subsection (1) any unemployment compensation payments that
296	may be due to thesuchindividual at the time of his or her
297	death.
298	Section 8. Paragraphs (c) and (i) of subsection (1) of
299	section 288.106, Florida Statutes, are amended to read:
300	288.106 Tax refund program for qualified target industry
301	businesses.--
302	(1) DEFINITIONS.--As used in this section:
303	(c) "Business" means an employing unit, as defined in s.
304	443.036, which is registered with the Department of Labor and
305	Employment Security for unemployment compensation purposes with
306	the state agency providing unemployment tax collection services
307	under contract with the Agency for Workforce Innovation through
308	an interagency agreement pursuant to s. 443.1316,or a
309	subcategory or division of an employing unit which is accepted
310	by the state agency providing unemployment tax collection
311	servicesDepartment of Labor and Employment Securityas a
312	reporting unit.
313	(i) "Jobs" means full-time equivalent positions, as that
314	term issuch terms are consistent with terms used by the Agency
315	for Workforce InnovationDepartment of Labor and Employment
316	Securityand the United States Department of Labor for purposes
317	of unemployment compensation tax administration and employment
318	estimation, resulting directly from a project in this state. The
319	term doesThis number shallnot include temporary construction
320	jobs involved with the construction of facilities for the
321	project or any jobs which have previously beenincluded in any
322	application for tax refunds under s. 288.1045 or this section.
323	Section 9. Paragraph (f) of subsection (1) and subsection
324	(5) of section 288.107, Florida Statutes, are amended to read:
325	288.107 Brownfield redevelopment bonus refunds.--
326	(1) DEFINITIONS.--As used in this section:
327	(f) "Jobs" means full-time equivalent positions, as that
328	term is consistent with the use of such terms used by the Agency
329	for Workforce InnovationDepartment of Labor and Employment
330	Securityfor the purpose of unemployment compensation tax,
331	resulting directly from a project in this state. The termThis
332	numberdoes not include temporary construction jobs involved
333	with the construction of facilities for the project and which
334	are not associated with the implementation of the site
335	rehabilitation as provided in s. 376.80.
336	(5) ADMINISTRATION.--
337	(a) The office mayis authorized toverify information
338	provided in any claim submitted for tax credits under this
339	section with regard to employment and wage levels or the payment
340	of the taxes to the appropriate agency or authority, including
341	the Department of Revenue, the Agency for Workforce Innovation
342	Department of Labor and Employment Security, or any local
343	government or authority.
344	(b) To facilitate the process of monitoring and auditing
345	applications made under this program, the office may provide a
346	list of qualified target industry businesses to the Department
347	of Revenue, to the Agency for Workforce InnovationDepartment of
348	Labor and Employment Security, to the Department of
349	Environmental Protection, or to any local government authority.
350	The office may request the assistance of those entities with
351	respect to monitoring the payment of the taxes listed in s.
352	288.106(2).
353	Section 10. Paragraph (g) of subsection (2) of section
354	288.108, Florida Statutes, is amended to read:
355	288.108 High-impact business.--
356	(2) DEFINITIONS.--As used in this section, the term:
357	(g) "Jobs" means full-time equivalent positions, as that
358	term issuch terms are consistent with terms used by the Agency
359	for Workforce InnovationDepartment of Labor and Employment
360	Securityand the United States Department of Labor for purposes
361	of unemployment compensation tax administration and employment
362	estimation, resulting directly from a project in this state.
363	The termThis definitiondoes not include temporary construction
364	jobs involved in the construction of the project facility.
365	Section 11. Paragraph (c) of subsection (10) of section
366	440.15, Florida Statutes, is amended to read:
367	440.15 Compensation for disability.--Compensation for
368	disability shall be paid to the employee, subject to the limits
369	provided in s. 440.12(2), as follows:
370	(10) EMPLOYEE ELIGIBLE FOR BENEFITS UNDER THIS CHAPTER AND
371	FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE ACT.--
372	(c) NoDisability compensation benefits payable for any
373	week, including those benefits provided by paragraph (1)(f), may
374	notshallbe reduced pursuant to this subsection until the
375	Social Security Administration determines the amount otherwise
376	payable to the employee under 42 U.S.C. ss. 402 and 423 and the
377	employee has begun receiving such social security benefit
378	payments. The employee shall, upon demand by the department, the
379	employer, or the carrier, authorize the Social Security
380	Administration to release disability information relating to her
381	or him and authorize the Agency for Workforce Innovation
382	Division of Unemployment Compensationto release unemployment
383	compensation information relating to her or him, in accordance
384	with rules to be adopted by the department prescribing the
385	procedure and manner for requesting the authorization and for
386	compliance by the employee. Neither The department ornorthe
387	employer or carrier may notshallmake any payment of benefits
388	for total disability or those additional benefits provided by
389	paragraph (1)(f) for any period during which the employee
390	willfully fails or refuses to authorize the release of
391	information in the manner and within the time prescribed by such
392	rules. The authority for release of disability information
393	granted by an employee under this paragraph isshall be
394	effective for a period not to exceed 12 months and,such
395	authority may be renewed,to be renewable as the department
396	prescribesmay prescribeby rule.
397	Section 12. Subsections (4) and (7) of section 440.381,
398	Florida Statutes, are amended to read:
399	440.381 Application for coverage; reporting payroll;
400	payroll audit procedures; penalties.--
401	(4) Each employer mustshallsubmit a copy of the
402	quarterly earning report required by chapter 443 at the end of
403	each quarter to the carrier and submit self-audits supported by
404	the quarterly earnings reports required by chapter 443 and the
405	rules adopted byof the Agency for Workforce Innovation or by
406	the state agency providing unemployment tax collection services
407	under contract with the Agency for Workforce Innovation through
408	an interagency agreement pursuant to s. 443.1316Division of
409	Unemployment Compensation. TheSuch reports mustshallinclude
410	a sworn statement by an officer or principal of the employer
411	attesting to the accuracy of the information contained in the
412	report.
413	(7) If an employee suffering a compensable injury was not
414	reported as earning wages on the last quarterly earnings report
415	filed with the Agency for Workforce Innovation or the state
416	agency providing unemployment tax collection services under
417	contract with the Agency for Workforce Innovation through an
418	interagency agreement pursuant to s. 443.1316Division of
419	Unemployment Compensationbefore the accident, the employer
420	shall indemnify the carrier for all workers' compensation
421	benefits paid to or on behalf of the employee unless the
422	employer establishes that the employee was hired after the
423	filing of the quarterly report, in which case the employer and
424	employee shall attest to the fact that the employee was employed
425	by the employer at the time of the injury. Failure of the
426	employer to indemnify the insurer within 21 days after demand by
427	the insurer isshall constitutegrounds for the insurer to
428	immediately cancel coverage. Any action for indemnification
429	brought by the carrier isshall becognizable in the circuit
430	court having jurisdiction where the employer or carrier resides
431	or transacts business. The insurer isshall beentitled to a
432	reasonable attorney's fee if it recovers any portion of the
433	benefits paid in thesuchaction.
434	Section 13. Section 443.011, Florida Statutes, is amended
435	to read:
436	443.011 Short title.--This chapter shall be known andmay
437	be cited as the "Unemployment Compensation Law."
438	Section 14. Section 443.012, Florida Statutes, is amended
439	to read:
440	443.012 Unemployment Appeals Commission.--
441	(1) There is created within the Agency for Workforce
442	Innovation an Unemployment Appeals Commission, hereinafter
443	referred to as the "commission." The commission is composed
444	shall consist of a chair and two other members to beappointed
445	by the Governor, subject to confirmation by the Senate. Only
446	Not more than one appointee maymust be a representative of
447	employers, as demonstrated by his or herperson who, on account
448	of previous vocation, employment, or affiliation, is classified
449	as a representative of employers; and onlynot more than one
450	such appointee maymust be a representative of employees, as
451	demonstrated by his or herperson who, on account ofprevious
452	vocation, employment, or affiliation, is classified as a
453	representative of employees.
454	(a) The chair shall devote his or her entire time to
455	commission duties and isshall beresponsible for the
456	administrative functions of the commission.
457	(b) The chair hasshall have theauthority to appoint a
458	general counsel and such other personnel as may be necessaryto
459	carry out the duties and responsibilities of the commission.
460	(c) The chair mustshallhave the qualifications required
461	by law for a judge of the circuit court and mayshallnot engage
462	in any other business vocation or employment. Notwithstanding
463	any other provisions of existinglaw, the chair shall be paid a
464	salary equal to that paid under state law to a judge of the
465	circuit court.
466	(d) The remaining members shall be paid a stipend of $100
467	for each day they are engaged in the work of the commission.
468	The chair and other members are entitled toshall alsobe
469	reimbursed for travel expenses, as provided in s. 112.061.
470	(e) The total salary and travel expenses of each member of
471	the commission shall be paid from the Employment Security
472	Administration Trust Fund.
473	(2) The members of the commission shall be appointed to
474	staggeredserve for terms of 4 years each, except that,
475	beginning July 1, 1977, the chair shall be appointed for a term
476	of 4 years, one member for 3 years, and one member for 2 years.
477	A vacancy for the unexpired term of a member shall be filled in
478	the same manner as theprovided in this subsection for an
479	original appointment. The presence of two members constitutes
480	shall constitutea quorum for any called meeting of the
481	commission.
482	(3) The commission hasis vested withall authority,
483	powers, duties, and responsibilities relating to unemployment
484	compensation appeal proceedings under this chapter.
485	(4) The property, personnel, and appropriations relating
486	to the specified authority, powers, duties, and responsibilities
487	of the commission shall be provided to the commission by the
488	Agency for Workforce Innovation.
489	(5) The commission isshall not besubject to control,
490	supervision, or direction by the Agency for Workforce Innovation
491	in performingthe performance of its powers orandduties under
492	this chapter.
493	(6) The commission mayshall make suchexpenditures,
494	including expenditures for personal services and rent at the
495	seat of government and elsewhere, for law books, books of
496	reference, periodicals, furniture, equipment, and supplies, and
497	for printing and binding as arenecessary in exercising its
498	authority and powers and carrying out its duties and
499	responsibilities. All such expenditures of the commission shall
500	be allowed and paid as provided in s. 443.211 upon the
501	presentation of itemized vouchers therefor,approved by the
502	chair.
503	(7) The commission may charge fees, in its discretion,for
504	publications, subscriptions, and copies of records and
505	documents. TheseSuch fees mustshallbe deposited in the
506	Employment Security Administration Trust Fund.
507	(8) The commission shall maintain and keep open during
508	reasonable business hours an office, which shall be provided in
509	the Capitol or some other suitable building in the City of
510	Tallahassee, for the purposetransaction of transactingits
511	business, at which office the commission shall keepits official
512	records and papers shall be kept. The offices shall be
513	furnished and equipped by the commission. The commission may
514	hold sessions and conduct hearings at any place within the
515	state.
516	(9) The commission shall prepare and submit a budget
517	covering the necessary administrative cost of the commission.
518	(10) The commission shall have a seal for authenticating
519	authentication ofits orders, awards, and proceedings, upon
520	which shall be inscribed the words "State of Florida-
521	Unemployment Appeals Commission-Seal," and it shall be
522	judicially noticed.
523	(11) The commission has authority to adopt rules under
524	pursuant to ss. 120.536(1) and 120.54 to administer the
525	implementprovisions of law conferring duties upon it.
526	(12) Orders of the commission relating to unemployment
527	compensation under this chapter areshall besubject to review
528	only by notice of appeal to the district courts of appeal in the
529	manner provided in s. 443.151(4)(e).
530	Section 15. Section 443.031, Florida Statutes, is amended
531	to read:
532	443.031 Rule of liberal construction.--This chapter shall
533	be liberally construed in favor of a claimant of unemployment
534	benefits who is unemployed through no fault of his or her own.
535	Any doubtto accomplish its purpose to promote employment
536	security by increasing opportunities for placement through the
537	maintenance of a system of public employment offices and to
538	provide through the accumulation of reserves for the payment of
539	compensation to individuals with respect to their unemployment.
540	The Legislature hereby declares its intention to provide for
541	carrying out the purposes of this chapter in cooperation with
542	the appropriate agencies of other states and of the federal
543	government, as part of a nationwide employment security program,
544	and particularly to provide for meeting the requirements of
545	Title III, the requirements of the Federal Unemployment Tax Act,
546	and the Act of Congress approved June 6, 1933, entitled "An Act
547	to provide for the establishment of a national employment system
548	and for cooperation with the states in the promotion of such
549	system, and for other purposes" (the Wagner-Peyser Act), each as
550	amended, in order to secure for this state and the citizens
551	thereof the grants and privileges available thereunder; all
552	doubts as to the proper construction of any provision ofthis
553	chapter shall be resolved in favor of conformity with federal
554	law, including, but not limited to, the Federal Unemployment Tax
555	Act, the Social Security Act, the Wagner-Peyser Act, and the
556	Workforce Investment Actsuch requirements.
557	Section 16. Section 443.0315, Florida Statutes, is amended
558	to read:
559	443.0315 Effect of finding, judgment, conclusion, or order
560	in separate or subsequent action or proceeding; use as
561	evidence.--Any finding of fact or law, judgment, conclusion, or
562	final order made by a hearing officer, the commission,or any
563	person with the authority to make findings of fact or law in any
564	proceeding underpursuant to this chapteract,isshall not be
565	conclusive or binding in any separate or subsequent action or
566	proceeding, other than an action or proceeding under this
567	chapter, between an individual and his or her present or prior
568	employer brought before an arbitrator, court, or judge of this
569	state or the United States, regardless of whether the prior
570	action was between the same or related parties or involved the
571	same facts.
572	Section 17. Section 443.036, Florida Statutes, is amended
573	to read:
574	443.036 Definitions.--As used in this chapter, the term
575	unless the context clearly requires otherwise:
576	(1) ABLE TO WORK.--The term"Able to work" means
577	physically and mentally capable of performing the duties of the
578	occupation in which work is being sought.
579	(2) AGRICULTURAL LABOR.--The term"Agricultural labor"
580	means any remunerated service performed:
581	(a) On a farm, in the employ of any person, in connection
582	with cultivating the soil or in connection with raising or
583	harvesting any agricultural or horticultural commodity,
584	including the raising, shearing, feeding, caring for, training,
585	and management of livestock, bees, poultry, and fur-bearing
586	animals and wildlife.
587	(b) In the employ of the owner or tenant or other operator
588	of a farm in connection with the operation, management,
589	conservation, improvement, or maintenance of such farm and its
590	tools and equipment, or in salvaging timber or clearing land of
591	brush and other debris left by a hurricane if the major part of
592	thesuchservice is performed on a farm.
593	(c) In connection with the production or harvesting of any
594	commodity defined as an agricultural commodity in s. 15(g) of
595	the Agricultural Marketing Act, as amended (46 Stat. 1550, s. 3;
596	12 U.S.C. s. 1141j); the ginning of cotton; or the operation or
597	maintenance of ditches, canals, reservoirs, or waterways, not
598	owned or operated for profit, used exclusively for supplying and
599	storing water for farming purposes.
600	(d)1. In the employ of the operator of a farm in handling,
601	planting, drying, packing, packaging, processing, freezing,
602	grading, storing, or delivering to storage or to market or to a
603	carrier for transportation to market, in its unmanufactured
604	state, any agricultural or horticultural commodity, but only if
605	thesuch operator produced more than one-half of the commodity
606	forwith respect to which thesuchservice is performed.
607	2. In the employ of a group of operators of farms,(or a
608	cooperative organization of which thesuchoperators are
609	members,)in the performance of service described in
610	subparagraph 1., but only if thesuchoperators produced more
611	than one-half of the commodity forwith respect to which the
612	suchservice is performed.
613	3. The provisions of Subparagraphs 1. and 2. doshall not
614	applybe deemed to be applicable with respectto service
615	performed in connection with commercial canning or commercial
616	freezing or in connection with any agricultural or horticultural
617	commodity after its delivery to a terminal market for
618	distribution for consumption or in connection with grading,
619	packing, packaging, or processing fresh citrus fruits.
620	(e) On a farm operated for profit if thesuchservice is
621	not in the course of the employer's trade or business.
622	(3) AMERICAN AIRCRAFT.--The term"American aircraft" means
623	an aircraft registered under the laws of the United States.
624	(4) AMERICAN EMPLOYER.--An"American employer" means:
625	(a) An individual who is a resident of the United States.
626	(b) A partnership, if two-thirds or more of the partners
627	are residents of the United States.
628	(c) A trust, if eachall of the trustees is a residentare
629	residentsof the United States.
630	(d) A corporation organized under the laws of the United
631	States or of any state.
632	(5) AMERICAN VESSEL.--The term"American vessel" means any
633	vessel documented or numbered under the laws of the United
634	States. The termand includes any vessel thatwhichis neither
635	documented or numbered under the laws of the United States,nor
636	documented under the laws of any foreign country, if its crew is
637	employed solely by one or more citizens or residents of the
638	United States or corporations organized under the laws of the
639	United States or of any state.
640	(6) AVAILABLE FOR WORK.--The term"Available for work"
641	means actively seeking and being ready and willing to accept
642	suitable employment.
643	(7) BASE PERIOD.--"Base period" means the first four of
644	the last five completed calendar quarters immediately preceding
645	the first day of an individual's benefit year.
646	(8) "Benefits" means the money payable to an individual,
647	as provided in this chapter, for his or her unemployment.
648	(9)(8) BENEFIT YEAR.--"Benefit year," with respect to any
649	individual, means, for an individual,the 1-year period
650	beginning with the first day of the first week forwith respect
651	towhich the individual first files a valid claim for benefits
652	and, thereafter, the 1-year period beginning with the first day
653	of the first week forwith respect towhich the individual next
654	files a valid claim for benefits after the termination of his or
655	her last preceding benefit year. EachAnyclaim for benefits
656	made in accordance with s. 443.151(2) isshall be deemed to bea
657	"valid claim" underfor the purposes ofthis subsection if the
658	individual washas beenpaid wages for insured work in
659	accordance with the provisions of s. 443.091(1)(f) and is
660	unemployed as defined in subsection (43)(39) at the time of the
661	filing theof such claim. However, the Agency for Workforce
662	Innovationdivision may adopt rules providingin its discretion
663	provide by rulefor the establishment of a uniform benefit year
664	for all workers in one or more groups or classes of service or
665	within a particular industry when and if it has been determined
666	by the agency determinesdivision, after notice to the industry
667	and to the workers in thesuchindustry and an opportunity to be
668	heard in the matter, that thosesuchgroups or classes of
669	workers in a particular industry periodically experience
670	unemployment resulting from layoffs or shutdowns for limited
671	periods of time.
672	(9) BENEFITS.--"Benefits" means the money payable to an
673	individual, as provided in this chapter, with respect to his or
674	her unemployment.
675	(10) CALENDAR QUARTER.--"Calendar quarter" means each
676	period of 3 consecutive calendar months ending on March 31, June
677	30, September 30, and December 31 of each year.
678	(11) CASUAL LABOR.--"Casual labor" means labor thatwhich
679	is occasional, incidental, or irregular, not exceeding 200
680	person-hours in total duration. As used in this subsection, the
681	term"duration" means the period of time from the commencement
682	to the completion of the particular job or project. However,
683	Services performed by an employee for his or her employer during
684	a period of 1 calendar month or any 2 consecutive calendar
685	months, however, areshall be deemed to be casual labor only if
686	thesuch service is performed on not more than 10 or fewer
687	calendar days, regardless of whether thoseor not suchdays are
688	consecutive. If any of the services performed byofan
689	individual on a particular labor project are not casual labor,
690	eachas defined, then none of the services performed by theof
691	such individual on thatsuch job or project may notshallbe
692	deemed casual labor. In order for services to be exempt under
693	this subsection, such Services mustshallconstitute casual
694	labor, as defined, and may not be performedin the course of the
695	employer's trade or business for those services to be exempt
696	under this section, as defined.
697	(12) COMMISSION.--"Commission" means the Unemployment
698	Appeals Commission.
699	(13) "Contributing employer" means an employer who is
700	liable for contributions under this chapter.
701	(14)(13)"Contribution"CONTRIBUTIONS.--"Contributions"
702	means a payment of payroll taxthe money paymentsto the
703	Unemployment Compensation Trust Fund which is required underby
704	this chapter to finance unemployment benefits.
705	(15)(14) CREW LEADER.--"Crew leader" means an individual
706	who:
707	(a) Furnishes individuals to perform service in
708	agricultural labor for anotherany otherperson.
709	(b) Pays, either on his or her own behalf or on behalf of
710	thesuch other person, the individuals sofurnished by him or
711	her for the service in agricultural labor performed by those
712	individualsthem.
713	(c) Has not entered into a written agreement with thesuch
714	other person under which thesuchindividual is designated as an
715	employee of thesuchother person.
716	(15) DIVISION.--"Division" means the Division of
717	Unemployment Compensation of the Department of Labor and
718	Employment Security.
719	(16) EARNED INCOME.--The term"Earned income" means gross
720	remuneration derived from work, professional service, or self-
721	employment but does not include income derived from invested
722	capital or ownership of property. The term includes commissions,
723	bonuses, back pay awards, and the cash value of all remuneration
724	paid in aany medium other than cash. The term does not include
725	income derived from invested capital or ownership of property.
726	(17) EDUCATIONAL INSTITUTION.--With the exception of an
727	institution of higher education as defined in subsection (26),
728	"Educational institution" means an institution, except for an
729	institution of higher education:
730	(a) In which participants, trainees, or students are
731	offered an organized course of study or training designed to
732	transfer to them knowledge, skills, information, doctrines,
733	attitudes, or abilities from, by, or under the guidance of, an
734	instructor or teacher;
735	(b) ThatWhichis approved, licensed, or issued a permit
736	to operate as a school by the Department of Education or other
737	governmental agency that is authorized within the state to
738	approve, license, or issue a permit for the operation of a
739	school; and
740	(c) ThatWhichoffers courses of study or training which
741	are academic, technical, trade, or preparation for gainful
742	employment in a recognized occupation.
743	(18) EMPLOYEE LEASING COMPANY.--The term"Employee leasing
744	company" means an employing unit that haswhich maintainsa
745	valid and active license under chapter 468 and thatwhich
746	maintains the records required by s. 443.171(5)s. 443.171(7)
747	and, in addition, maintains a listing of the clients of the
748	employee leasing company and of the employees, including their
749	social security numbers, who have been assigned to work at each
750	client company job site. Further, each client company job site
751	must be identified by industry, products or services, and
752	address. The client list mustshall be provided to the tax
753	collection service providerdivisionby June 30 and by December
754	31 of each year. As used inFor purposes of this subsection, the
755	term"client" means a party who has contracted with an employee
756	leasing company to provide a worker, or workers, to perform
757	services for the client. Leased employees shallinclude
758	employees subsequently placed on the payroll of the employee
759	leasing company on behalf of the client. AnTheemployee leasing
760	company mustshall notify the tax collection service provider
761	division within 30 days afterofthe initiation or termination
762	of the company's relationship with any client company under
763	pursuant tochapter 468.
764	(19) EMPLOYER.--"Employer" means an employing unit subject
765	to this chapter under s. 443.1215.:
766	(a) Any employing unit which:
767	1. In any calendar quarter in either the current or
768	preceding calendar year paid for service in employment wages of
769	$1,500 or more; or
770	2. For any portion of a day in each of 20 different
771	calendar weeks, whether or not such weeks were consecutive, in
772	either the current or the preceding calendar year, had in
773	employment at least one individual, irrespective of whether the
774	same individual was in employment in each such day.
775	(b) Any employing unit for which service in employment, as
776	defined in paragraph (21)(b), is performed, except as provided
777	in paragraph (e).
778	(c) Any employing unit for which service in employment, as
779	defined in paragraph (21)(c), is performed, except as provided
780	in paragraph (e).
781	(d)1. Any employing unit for which agricultural labor, as
782	defined in paragraph (21)(e), is performed after December 31,
783	1977.
784	2. Any employing unit for which domestic service in
785	employment, as defined in paragraph (21)(g), is performed after
786	December 31, 1977.
787	(e)1. In determining whether or not an employing unit for
788	which service other than domestic service is also performed is
789	an employer under paragraph (a), paragraph (b), or paragraph (c)
790	or subparagraph (d)1., the wages earned or the employment of an
791	employee performing domestic service after December 31, 1977,
792	shall not be taken into account.
793	2. In determining whether or not an employing unit for
794	which service other than agricultural labor is also performed is
795	an employer under paragraph(a), paragraph (b), or paragraph (c)
796	or subparagraph (d)2., the wages earned or the employment of an
797	employee performing service in agricultural labor after December
798	31, 1977, shall not be taken into account. If an employing unit
799	is determined to be an employer of agricultural labor, the
800	employing unit shall be determined an employer for the purposes
801	of paragraph (a).
802	(f) Any individual or employing unit which acquired the
803	organization, trade, or business, or substantially all the
804	assets thereof, of another which at the time of such acquisition
805	was an employer subject to this chapter or which acquired a part
806	of the organization, trade, or business of another which at the
807	time of such acquisition was an employer subject to this
808	chapter, provided such other would have been an employer under
809	paragraph (a) if such part had constituted its entire
810	organization, trade, or business.
811	(g) Any individual or employing unit which acquired the
812	organization, trade, or business, or substantially all the
813	assets thereof, of another employing unit, if the employment
814	record of the predecessor prior to such acquisition together
815	with the employment record of such individual or employing unit
816	subsequent to such acquisition, both within the same calendar
817	year, would be sufficient to render an employing unit subject to
818	this chapter as an employer under paragraph (a).
819	(h) Any employing unit not an employer by reason of any
820	other paragraph of this subsection:
821	1. For which, within either the current or preceding
822	calendar year, service is or was performed with respect to which
823	such employing unit is liable for any federal tax against which
824	credit may be taken for contributions required to be paid into a
825	state unemployment fund.
826	2. Which, as a condition for approval of this chapter for
827	full tax credit against the tax imposed by the Federal
828	Unemployment Tax Act, is required pursuant to such act to be an
829	"employer" under this chapter.
830	(i) Any employing unit which has become an employer under
831	paragraph(a), paragraph (b), paragraph (c), paragraph (d),
832	paragraph (e), paragraph(f), paragraph (g), or paragraph (h) and
833	has not ceased to be an employer subject to this chapter, as
834	provided in s. 443.121.
835	(j) For the effective period of its election, any other
836	employing unit which has elected to become subject to this
837	chapter.
838	(k) Any employing unit which fails to keep the records of
839	employment required by this chapter and by the rules of the
840	division shall be presumed to be an employer liable for the
841	payment of contributions pursuant to the provisions of this
842	chapter, regardless of the number of individuals employed by
843	such employing unit. However, the division shall make written
844	demand that such employing unit keep and maintain required
845	payroll records, and such demand shall have been made not less
846	than 6 months before assessing contributions against any
847	employing unit determined to have become an "employer" solely by
848	reason of this paragraph.
849
850	For purposes of this subsection, if any week includes both
851	December 31 and January 1, the days of that week up to January 1
852	shall be deemed 1 calendar week, and the days beginning January
853	1, another such week.
854	(20) EMPLOYING UNIT.--"Employing unit" means anany
855	individual or type of organization, including aanypartnership,
856	association, trust, estate, joint-stock company, insurance
857	company, or corporation, whether domestic or foreign; the
858	receiver, trustee in bankruptcy, trustee, or successor of any of
859	the foregoing; or the legal representative of a deceased person,
860	which has or had in its employ one or more individuals
861	performing services for it within this state.
862	(a) Each individual employed to perform or to assist in
863	performing the work of any agent or employee of an employing
864	unit isshall be deemed to be employed by thesuchemploying
865	unit for all the purposes of this chapter, regardless of whether
866	thesuchindividual was hired or paid directly by the employing
867	unit or by ansuch agent or employee of the employing unit, if
868	providedthe employing unit had actual or constructive knowledge
869	of the work.
870	(b) Each individualAll individuals performing services in
871	within this state for anany employing unit maintaining at least
872	which maintains two or more separate establishments inwithin
873	this state isshall bedeemed to be performing services for a
874	single employing unit for allthe purposes of this chapter.
875	(c) AAnyperson who is an officer of a corporation and
876	who performs services for thesuch corporation inwithinthis
877	state, regardless of whether thoseor not suchservices are
878	continuous, isshall bedeemed an employee of the corporation
879	during all of each week of his or her tenure of office,
880	regardless of whether or not he or she is compensated for those
881	such services. Services areshall be presumed to behave been
882	rendered for the corporation in cases in which thewhere such
883	officer is compensated by means other than dividends upon shares
884	of stock of thesuchcorporation owned by him or her.
885	(21) EMPLOYMENT.--"Employment," subject to the other
886	provisions of this chapter, means aany service subject to this
887	chapter under s. 443.1216 which isperformed by an employee for
888	the person employing him or her.
889	(a) Generally.--
890	1. The term "employment" includes any service performed
891	prior to January 1, 1978, which was employment as defined in
892	this subsection prior to such date and, subject to the other
893	provisions of this subsection, service performed after December
894	31, 1977, including service in interstate commerce, by:
895	a. Any officer of a corporation.
896	b. Any individual who, under the usual common-law rules
897	applicable in determining the employer-employee relationship,
898	has the status of an employee. However, whenever a company,
899	hereafter referred to as "client," which would otherwise be
900	designated as an employing unit has contracted with an employee
901	leasing company to supply it with workers, those workers shall,
902	after December 31, 1986, be considered employees of the employee
903	leasing company. The employee leasing company shall be permitted
904	to lease corporate officers of the client to the client and such
905	other workers where not prohibited by Internal Revenue Service
906	regulations. Employees of the employee leasing company shall be
907	reported under the employee leasing company's tax identification
908	number and tax rate for work performed for the employee leasing
909	company.
910	c. Any individual other than an individual who is an
911	employee under sub-subparagraph a. or sub-subparagraph b., who
912	performs services for remuneration for any person:
913	(I) As an agent-driver or commission-driver engaged in
914	distributing meat products, vegetable products, fruit products,
915	bakery products, beverages(other than milk), or laundry or
916	drycleaning services for his or her principal.
917	(II) As a traveling or city salesperson, other than as an
918	agent-driver or commission-driver, engaged on a full-time basis
919	in the solicitation on behalf of, and the transmission to, his
920	or her principal(except for sideline sales activities on behalf
921	of some other person) of orders from wholesalers, retailers,
922	contractors, or operators of hotels, restaurants, or other
923	similar establishments for merchandise for resale or supplies
924	for use in their business operations.
925
926	For purposes of sub-subparagraph c., the term "employment"
927	includes services described in sub-sub-subparagraphs (I) and
928	(II) only if: The contract of service contemplates that
929	substantially all of the services are to be performed personally
930	by such individual; the individual does not have a substantial
931	investment in facilities used in connection with the performance
932	of the services, other than in facilities for transportation;
933	and the services are not in the nature of a single transaction
934	that is not part of a continuing relationship with the person
935	for whom the services are performed.
936	2. Notwithstanding any other provisions of this
937	subsection, service with respect to which a tax is required to
938	be paid under any federal law imposing a tax against which
939	credit may be taken for contributions required to be paid into a
940	state unemployment fund or which as a condition for full tax
941	credit against the tax imposed by the Federal Unemployment Tax
942	Act is required to be covered under this chapter.
943	3. If the services performed during one-half or more of
944	any pay period by an employee for the person employing him or
945	her constitute employment, all of the services of such employee
946	for such period shall be deemed to be employment, but if the
947	services performed during more than one-half of any such pay
948	period by an employee for the person employing him or her do not
949	constitute employment, then none of the services of such
950	employee for such period shall be deemed to be employment. This
951	subparagraph shall not be applicable with respect to services
952	performed in a pay period by an employee for the person
953	employing him or her, when any of such service is excepted by
954	subparagraph (n)7.
955	4. If two or more related corporations concurrently employ
956	the same individual and compensate such individual through a
957	common paymaster, each related corporation shall be considered
958	to have paid as wages to such individual only the amounts
959	actually disbursed by it to such individual and shall not be
960	considered to have paid as wages to such individual any amounts
961	actually disbursed to such individual by another of such
962	corporations.
963	a. A "common paymaster" is any member of a group of
964	related corporations that disburses wages to concurrent
965	employees on behalf of the related corporations and that is
966	responsible for keeping payroll records with respect to those
967	concurrent employees. The common paymaster is not required to
968	disburse wages to all the employees of the related corporations,
969	but the provisions of this section shall not apply to any wages
970	to concurrent employees that are not disbursed through a common
971	paymaster. The common paymaster shall pay concurrently employed
972	individuals under this section by one combined paycheck.
973	b. "Concurrent employment" means the existence of
974	simultaneous employment relationships, as defined in this
975	chapter, between an individual and related corporations. Such
976	relationships require the performance of services by the
977	employee for the benefit of the related corporations, including
978	the common paymaster, in exchange for wages which, if deductible
979	for the purposes of federal income tax, would be deductible by
980	the related corporations.
981	c. Corporations shall be considered related corporations
982	for an entire calendar quarter, as defined in subsection (10),
983	if they satisfy any one of the following four tests at any time
984	during that calendar quarter:
985	(I) The corporations are members of a "controlled group of
986	corporations" as defined in s. 1563 of the Internal Revenue Code
987	of 1986 or would be members if paragraph 1563(a)(4) and
988	subsection 1563(b) did not apply.
989	(II) In the case of a corporation that does not issue
990	stock, either 50 percent or more of the members of the board of
991	directors or other governing body of one corporation are members
992	of the board of directors or other governing body of the other
993	corporation, or the holders of 50 percent or more of the voting
994	power to select such members are concurrently the holders of
995	more than 50 percent of that power with respect to the other
996	corporation.
997	(III) Fifty percent or more of the officers of one
998	corporation are concurrently officers of the other corporation.
999	(IV) Thirty percent or more of the employees of one
1000	corporation are concurrently employees of the other corporation.
1001	d. The common paymaster shall report to the division, as a
1002	part of the unemployment compensation quarterly tax and wage
1003	report, the state unemployment compensation account number and
1004	name of each related corporation for which concurrent employees
1005	are being reported. Failure to timely report this information
1006	shall result in the related corporations being denied common
1007	paymaster status for that calendar quarter.
1008	e. The common paymaster shall also have the primary
1009	responsibility for remitting contributions due under this
1010	chapter with respect to the wages it disburses as the common
1011	paymaster. The common paymaster shall compute these
1012	contributions as though it were the sole employer of the
1013	concurrently employed individuals. If the common paymaster fails
1014	to timely remit these contributions or reports, in whole or in
1015	part, it shall remain liable for the full amount of the unpaid
1016	portion of these taxes. In addition, each of the other related
1017	corporations using the common paymaster shall be jointly and
1018	severally liable for its appropriate share of these
1019	contributions. Such share shall be an amount equal to the
1020	greater of the following:
1021	(I) The amount of the liability of the common paymaster
1022	under this chapter, after taking into account any contributions
1023	made.
1024	(II) The amount of the liability under this chapter which,
1025	but for this section, would have existed with respect to the
1026	wages from such other related corporations, reduced by an
1027	allocable portion of any contributions previously paid by the
1028	common paymaster with respect to those wages.
1029	f. This subsection may apply to all contributions and
1030	reports due for the first quarter of 1997 and thereafter.
1031	(b) Public employees.--The term "employment" includes
1032	service performed in the employ of this state or any of its
1033	instrumentalities or any political subdivision thereof or any of
1034	its instrumentalities, any instrumentality of more than one of
1035	the foregoing, or any instrumentality of any of the foregoing
1036	and one or more other states or political subdivisions, provided
1037	such service is excluded from "employment" as defined in s.
1038	3306(c)(7) of the Federal Unemployment Tax Act and is not
1039	excluded from "employment" under paragraph (d) of this
1040	subsection.
1041	(c) Religious, charitable, etc., employees.--The term
1042	"employment" includes service performed by an individual in the
1043	employ of a religious, charitable, educational, or other
1044	organization, but only if the following conditions are met:
1045	1. The service is excluded from "employment" as defined in
1046	the Federal Unemployment Tax Act solely by reason of s.
1047	3306(c)(8) of that act; and
1048	2. The organization had four or more individuals in
1049	employment for some portion of a day in each of 20 different
1050	weeks, whether or not such weeks were consecutive, within either
1051	the current or preceding calendar year, regardless of whether
1052	they were employed at the same moment of time.
1053	(d) Exclusions from paragraphs (b) and (c).--For the
1054	purposes of paragraphs (b) and (c), the term "employment" does
1055	not apply to service performed:
1056	1. In the employ of:
1057	a. A church or convention or association of churches.
1058	b. An organization which is operated primarily for
1059	religious purposes and which is operated, supervised,
1060	controlled, or principally supported by a church or convention
1061	or association of churches.
1062	2. By a duly ordained, commissioned, or licensed minister
1063	of a church in the exercise of his or her ministry or by a
1064	member of a religious order in the exercise of duties required
1065	by such order.
1066	3. Prior to January 1, 1978, in the employ of a nonprofit
1067	educational institution which is not an institution of higher
1068	education and which would otherwise be employment as defined in
1069	paragraph (c).
1070	4. In the employ of a governmental entity referred to in
1071	paragraph(b), if such service is performed by an individual in
1072	the exercise of duties:
1073	a. As an elected official.
1074	b. As a member of a legislative body, or a member of the
1075	judiciary, of a state or political subdivision.
1076	c. As an employee serving on a temporary basis in case of
1077	fire, storm, snow, earthquake, flood, or similar emergency.
1078	d. In a position which, under or pursuant to the laws of
1079	this state, is designated as a major nontenured policymaking or
1080	advisory position or a policymaking or advisory position, the
1081	performance of the duties of which ordinarily does not require
1082	more than 8 hours per week.
1083	e. As an election official or election worker if the
1084	amount of remuneration received by the individual during the
1085	calendar year for such services is less than $1,000.
1086	5. In a facility conducted for the purpose of carrying out
1087	a program of rehabilitation for individuals whose earning
1088	capacity is impaired by age or physical or mental deficiency or
1089	injury or providing remunerative work for individuals who,
1090	because of their impaired physical or mental capacity, cannot be
1091	readily absorbed in the competitive labor market, by an
1092	individual receiving such rehabilitation or remunerative work.
1093	6. As part of an unemployment work-relief or work-training
1094	program assisted or financed in whole or in part by any federal
1095	agency or an agency of a state or political subdivision thereof,
1096	by an individual receiving such work relief or work training,
1097	except that this subparagraph does not apply to unemployment
1098	work-relief or work-training programs for which unemployment
1099	compensation coverage is required under a federal law, rule, or
1100	regulation.
1101	7. By an inmate of a custodial or penal institution.
1102	(e) Agricultural service.--The term "employment" includes
1103	service performed after December 31, 1977, by an individual in
1104	agricultural labor, as defined in subsection (2), when:
1105	1. Such service is performed before January 1, 1988, for a
1106	person who:
1107	a. During any calendar quarter in either the current or
1108	the preceding calendar year paid remuneration in cash of $20,000
1109	or more to individuals employed in agricultural labor.
1110	b. For some portion of a day in each of 20 different
1111	calendar weeks, whether or not such weeks were consecutive, in
1112	either the current or the preceding calendar year, employed in
1113	agricultural labor 10 or more individuals, regardless of whether
1114	they were employed at the same moment of time.
1115	2. Such service is performed after December 31, 1987, for
1116	a person who:
1117	a. During any calendar quarter in either the current or
1118	the preceding calendar year paid remuneration in cash of $10,000
1119	or more to individuals employed in agricultural labor.
1120	b. For some portion of a day in each of 20 different
1121	calendar weeks, whether or not such weeks were consecutive, in
1122	either the current or the preceding calendar year, employed in
1123	agricultural labor five or more individuals, regardless of
1124	whether they were employed at the same moment of time.
1125	3. Such service is performed by any individual who is a
1126	member of a crew furnished by a crew leader to perform service
1127	in agricultural labor for any other person.
1128	a. For the purposes of this subparagraph, a crew member
1129	shall be treated as an employee of the crew leader:
1130	(I) If the crew leader holds a valid certificate of
1131	registration under the Migrant and Seasonal Agricultural Worker
1132	Protection Act of 1983 or if substantially all of the members of
1133	the crew operate or maintain tractors, mechanized harvesting or
1134	crop-dusting equipment, or any other mechanized equipment which
1135	is provided by the crew leader; and
1136	(II) If such individual is not an employee of such other
1137	person within the meaning of paragraph (a).
1138	b. For the purposes of this subparagraph, in the case of
1139	an individual who is furnished by a crew leader to perform
1140	service in agricultural labor for any other person and who is
1141	not treated as an employee of the crew leader under sub-
1142	subparagraph a.:
1143	(I) Such other person and not the crew leader shall be
1144	treated as the employer of such individual; and
1145	(II) Such other person shall be treated as having paid
1146	cash remuneration to such individual in an amount equal to the
1147	amount of cash remuneration paid to such individual by the crew
1148	leader, either on his or her own behalf or on the behalf of such
1149	other person, for the service in agricultural labor performed
1150	for such other person.
1151	(f) Exclusion from paragraph (e).--The term "employment"
1152	does not include service performed by an individual in
1153	agricultural labor, except as provided in paragraph (e);
1154	however, the provisions of paragraph (e) shall not reduce the
1155	coverage provided under subparagraph (d)3.
1156	(g) Domestic service.--The term "employment" includes
1157	domestic service after December 31, 1977, performed by maids,
1158	cooks, maintenance workers, chauffeurs, social secretaries,
1159	caretakers, private yacht crews, butlers, and houseparents, in a
1160	private home, local college club, or local chapter of a college
1161	fraternity or sorority performed for a person who paid cash
1162	remuneration of $1,000 or more after December 31, 1977, in any
1163	calendar quarter in the current calendar year or the preceding
1164	calendar year to individuals employed in such domestic service.
1165	(h) Service outside state.--The term "employment" includes
1166	an individual's entire service, performed within or both within
1167	and without this state if:
1168	1. The service is localized in this state; or
1169	2. The service is not localized in any state, but some of
1170	the service is performed in this state, and:
1171	a. The base of operations, or, if there is no base of
1172	operations, then the place from which such service is directed
1173	or controlled, is in this state; or
1174	b. The base of operations or place from which such service
1175	is directed or controlled is not in any state in which some part
1176	of the service is performed, but the individual's residence is
1177	in this state.
1178	(i) Employer election to include service outside
1179	state.--Services not covered under subparagraph (h)2. and
1180	performed entirely without this state, with respect to no part
1181	of which contributions are required and paid under an
1182	unemployment compensation law of any other state or of the
1183	Federal Government, shall be deemed to be employment subject to
1184	this chapter if the individual performing such services is a
1185	resident of this state and the division approves the election of
1186	the employing unit for whom such services are performed that the
1187	entire service of such individual shall be deemed to be
1188	employment subject to this chapter.
1189	(j) Service deemed to be localized within state.--Service
1190	shall be deemed to be localized within a state if:
1191	1. The service is performed entirely within such state; or
1192	2. The service is performed both within and without such
1193	state, but the service performed without such state is
1194	incidental to the individual's service within the state; for
1195	example, it is temporary or transitory in nature or consists of
1196	isolated transactions.
1197	(k) Service outside United States.--The term "employment"
1198	includes the service of an individual who is a citizen of the
1199	United States, performed outside the United States (except in
1200	Canada) in the employ of an American employer, other than
1201	service which is deemed "employment" under the provisions of
1202	paragraph (b) or paragraph (c) or the parallel provisions of
1203	another state's law, if:
1204	1. The employer's principal place of business in the
1205	United States is located in this state.
1206	2. The employer has no place of business in the United
1207	States, but:
1208	a. The employer is an individual who is a resident of this
1209	state.
1210	b. The employer is a corporation which is organized under
1211	the laws of this state.
1212	c. The employer is a partnership or a trust and the number
1213	of the partners or trustees who are residents of this state is
1214	greater than the number who are residents of any one other
1215	state.
1216	3. None of the criteria of subsection (4) and this
1217	paragraph is met, but the employer has elected coverage in this
1218	state, or, the employer having failed to elect coverage in any
1219	state, the individual has filed a claim for benefits, based on
1220	such service, under the laws of this state.
1221	(l) Service on American vessel or aircraft.--The term
1222	"employment" includes all service performed by an officer or
1223	member of a crew of an American vessel or American aircraft on
1224	or in connection with such vessel or aircraft, provided that the
1225	operating office, from which the operations of such vessel or
1226	aircraft operating within or within and without the United
1227	States is ordinarily and regularly supervised, managed,
1228	directed, and controlled, is within this state.
1229	(m) Service under other unemployment compensation
1230	law.--The term "employment" includes services covered by an
1231	arrangement pursuant to s. 443.221 between the division and the
1232	agency charged with the administration of any other state
1233	unemployment compensation law or Federal Unemployment
1234	Compensation Law, pursuant to which all services performed by an
1235	individual for an employing unit are deemed to be performed
1236	entirely within this state, if the division has approved an
1237	election of the employing unit for which such services are
1238	performed, pursuant to which the entire service of such
1239	individual during the period covered by such election is deemed
1240	to be insured work.
1241	(n) Exclusions generally.--The term "employment" does not
1242	include:
1243	1. Domestic service in a private home, local college club,
1244	or local chapter of a college fraternity or sorority, except as
1245	provided in paragraph(g).
1246	2. Service performed on or in connection with a vessel or
1247	aircraft not an American vessel or American aircraft, if the
1248	employee is employed on and in connection with such vessel or
1249	aircraft when outside the United States.
1250	3. Service performed by an individual in, or as an officer
1251	or member of the crew of a vessel while it is engaged in, the
1252	catching, taking, harvesting, cultivating, or farming of any
1253	kind of fish, shellfish, crustacea, sponges, seaweeds, or other
1254	aquatic forms of animal and vegetable life, including service
1255	performed by any such individual as an ordinary incident to any
1256	such activity, except:
1257	a. Service performed in connection with the catching or
1258	taking of salmon or halibut for commercial purposes.
1259	b. Service performed on, or in connection with, a vessel
1260	of more than 10 net tons, determined in the manner provided for
1261	determining the register tonnage of merchant vessels under the
1262	laws of the United States.
1263	4. Service performed by an individual in the employ of his
1264	or her son, daughter, or spouse, including step relationships,
1265	and service performed by a child, or stepchild, under the age of
1266	21 in the employ of his or her father or mother, or stepfather
1267	or stepmother.
1268	5. Service performed in the employ of the United States
1269	Government or of an instrumentality of the United States which
1270	is:
1271	a. Wholly or partially owned by the United States.
1272	b. Exempt from the tax imposed by s. 3301 of the Internal
1273	Revenue Code by virtue of any provision of federal law which
1274	specifically refers to such section, or the corresponding
1275	section of prior law, in granting such exemption; except that to
1276	the extent that the Congress shall permit states to require any
1277	instrumentalities of the United States to make payments into an
1278	unemployment fund under a state unemployment compensation law,
1279	all of the provisions of this law shall be applicable to such
1280	instrumentalities, and to services performed for such
1281	instrumentalities, in the same manner, to the same extent, and
1282	on the same terms as to all other employers, employing units,
1283	individuals, and services. If this state is not certified for
1284	any year by the Secretary of Labor under s. 3304 of the federal
1285	Internal Revenue Code, the payments required of such
1286	instrumentalities with respect to such year shall be refunded by
1287	the division from the fund in the same manner and within the
1288	same period as is provided in s. 443.141(6) with respect to
1289	contributions erroneously collected.
1290	6. Service performed in the employ of a state, or any
1291	political subdivision thereof, or any instrumentality of any one
1292	or more of the foregoing which is wholly owned by one or more
1293	states or political subdivisions, except as provided in
1294	paragraph (b), and any service performed in the employ of any
1295	instrumentality of one or more states or political subdivisions,
1296	to the extent that the instrumentality is, with respect to such
1297	service, immune under the Constitution of the United States from
1298	the tax imposed by s. 3301 of the Internal Revenue Code.
1299	7. Service performed in the employ of a corporation,
1300	community chest, fund, or foundation, organized and operated
1301	exclusively for religious, charitable, scientific, testing for
1302	public safety, literary, or educational purposes, or for the
1303	prevention of cruelty to children or animals, no part of the net
1304	earnings of which inures to the benefit of any private
1305	shareholder or individual, no substantial part of the activities
1306	of which is carrying on propaganda or otherwise attempting to
1307	influence legislation, and which does not participate in, or
1308	intervene in (including the publishing or distributing of
1309	statements), any political campaign on behalf of any candidate
1310	for public office, except as provided in paragraph (c).
1311	8. Service with respect to which unemployment compensation
1312	is payable under an unemployment compensation system established
1313	by an Act of Congress.
1314	9.a. Service performed in any calendar quarter in the
1315	employ of any organization exempt from income tax under s.
1316	501(a) of the Internal Revenue Code, other than an organization
1317	described in s. 401(a), or under s. 521, if the remuneration for
1318	such service is less than $50.
1319	b. Service performed in the employ of a school, college,
1320	or university, if such service is performed by a student who is
1321	enrolled and is regularly attending classes at such school,
1322	college, or university.
1323	10. Service performed in the employ of a foreign
1324	government, including service as a consular or other officer or
1325	employee of a nondiplomatic representative.
1326	11. Service performed in the employ of an instrumentality
1327	wholly owned by a foreign government:
1328	a. If the service is of a character similar to that
1329	performed in foreign countries by employees of the United States
1330	Government or of an instrumentality thereof; and
1331	b. The Secretary of State shall certify to the Secretary
1332	of the Treasury that the foreign government, with respect to
1333	whose instrumentality exemption is claimed, grants an equivalent
1334	exemption with respect to similar service performed in the
1335	foreign country by employees of the United States Government and
1336	of instrumentalities thereof.
1337	12. Service performed as a student nurse in the employ of
1338	a hospital or a nurses' training school by an individual who is
1339	enrolled and is regularly attending classes in a nurses'
1340	training school chartered or approved pursuant to a state law;
1341	service performed as an intern in the employ of a hospital by an
1342	individual who has completed a 4-year course in a medical school
1343	chartered or approved pursuant to state law; and service
1344	performed by a patient of a hospital for such hospital.
1345	13. Service performed by an individual for a person as an
1346	insurance agent or as an insurance solicitor, if all such
1347	service performed by such individual for such person is
1348	performed for remuneration solely by way of commission, except
1349	for such services performed in accordance with 26 U.S.C.S. s.
1350	3306(c)(7) and (8). For purposes of this subsection, those
1351	benefits excluded from the definition of wages pursuant to
1352	subparagraphs (40)(b)2.-6., inclusive, shall not be considered
1353	remuneration.
1354	14. Service performed by an individual for a person as a
1355	real estate salesperson or agent, if all such service performed
1356	by such individual for such person is performed for remuneration
1357	solely by way of commission.
1358	15. Service performed by an individual under the age of 18
1359	in the delivery or distribution of newspapers or shopping news,
1360	not including delivery or distribution to any point for
1361	subsequent delivery or distribution.
1362	16. Service covered by an arrangement between the division
1363	and the agency charged with the administration of any other
1364	state or federal unemployment compensation law pursuant to which
1365	all services performed by an individual for an employing unit
1366	during the period covered by such employing unit's duly approved
1367	election are deemed to be performed entirely within such
1368	agency's state or under such federal law.
1369	17. Service performed by an individual who is enrolled at
1370	a nonprofit or public educational institution which normally
1371	maintains a regular faculty and curriculum and normally has a
1372	regularly organized body of students in attendance at the place
1373	where its educational activities are carried on as a student in
1374	a full-time program, taken for credit at such institution, which
1375	combines academic instruction with work experience, if such
1376	service is an integral part of such program, and such
1377	institution has so certified to the employer, except that this
1378	subparagraph does not apply to service performed in a program
1379	established for or on behalf of an employer or group of
1380	employers.
1381	18. Service performed by an individual for a person as a
1382	barber, if all such service performed by such individual for
1383	such person is performed for remuneration solely by way of
1384	commission.
1385	19. Casual labor not in the course of the employer's trade
1386	or business.
1387	20. Service performed by a speech therapist, occupational
1388	therapist, or physical therapist who is nonsalaried and working
1389	pursuant to a written contract with a home health agency as
1390	defined in s. 400.462.
1391	21. Service performed by a direct seller. For purposes of
1392	this subparagraph, the term "direct seller" means a person:
1393	a.(I) Who is engaged in the trade or business of selling
1394	or soliciting the sale of consumer products to buyers on a buy-
1395	sell basis or a deposit-commission basis, or on any similar
1396	basis, for resale in the home or in any other place that is not
1397	a permanent retail establishment; or
1398	(II) Who is engaged in the trade or business of selling or
1399	soliciting the sale of consumer products in the home or in any
1400	other place that is not a permanent retail establishment;
1401	b. Substantially all of whose remuneration for services
1402	described in sub-subparagraph a., whether or not paid in cash,
1403	is directly related to sales or other output, rather than to the
1404	number of hours worked; and
1405	c. Who performs such services pursuant to a written
1406	contract with the person for whom the services are performed,
1407	which contract provides that the person will not be treated as
1408	an employee with respect to such services for federal tax
1409	purposes.
1410	22. Service performed by a nonresident alien individual
1411	for the period he or she is temporarily present in the United
1412	States as a nonimmigrant under subparagraph (F) or subparagraph
1413	(J) of s. 101(a)(15) of the Immigration and Nationality Act, and
1414	which is performed to carry out the purpose specified in
1415	subparagraph (F) or subparagraph (J), as the case may be.
1416	23. Service performed by an individual for remuneration
1417	for a private, for-profit delivery or messenger service, if the
1418	individual:
1419	a. Is free to accept or reject jobs from the delivery or
1420	messenger service and the delivery or messenger service has no
1421	control over when the individual works;
1422	b. Is remunerated for each delivery, or the remuneration
1423	is based on factors that relate to the work performed, including
1424	receipt of a percentage of any rate schedule;
1425	c. Pays all expenses and the opportunity for profit or
1426	loss rests solely with the individual;
1427	d. Is responsible for operating costs, including fuel,
1428	repairs, supplies, and motor vehicle insurance;
1429	e. Determines the method of performing the service,
1430	including selection of routes and order of deliveries;
1431	f. Is responsible for the completion of a specific job and
1432	is liable for any failure to complete that job;
1433	g. Enters into a contract with the delivery or messenger
1434	service which specifies the relationship of the individual to
1435	the delivery or messenger service to be that of an independent
1436	contractor and not that of an employee; and
1437	h. Provides the vehicle used to perform the service.
1438	24. Service performed in agricultural labor by an
1439	individual who is an alien admitted to the United States to
1440	perform service in agricultural labor pursuant to ss.
1441	101(a)(15)(H) and 214(c) of the Immigration and Nationality Act.
1442	25. Service performed by a person who is an inmate of a
1443	penal institution.
1444	(22) EMPLOYMENT OFFICE.--"Employment office" means a free
1445	public employment office or branch thereof operated by this or
1446	any other state as a part of a state-controlled system of public
1447	employment offices or by a federal agency charged with the
1448	administration of an unemployment compensation program or free
1449	public employment offices.
1450	(22)(23) FARM.--"Farm" includes stock, dairy, poultry,
1451	fruit, fur-bearing animal, and truck farms, plantations,
1452	ranches, nurseries, ranges, greenhouses or other similar
1453	structures used primarily for the raising of agricultural or
1454	horticultural commodities, and orchards.
1455	(23)(24) FUND.--"Fund" means the Unemployment Compensation
1456	Trust Fund created underby this chapter, intotowhich all
1457	contributions and reimbursements required under this chapter are
1458	depositedand from which all benefits provided under this
1459	chapter areshall bepaid.
1460	(24) "High quarter" means the quarter in an individual's
1461	base period in which the individual has the greatest amount of
1462	wages paid, regardless of the number of employers paying wages
1463	in that quarter.
1464	(25) HOSPITAL.--"Hospital" means an institution that is
1465	which has beenlicensed, certified, or approved by the Agency
1466	for Health Care Administration as a hospital.
1467	(26) INSTITUTION OF HIGHER EDUCATION.--"Institution of
1468	higher education" means an educational institution thatwhich:
1469	(a) Admits as regular students only individuals having a
1470	certificate of graduation from a high school, or the recognized
1471	equivalent of such a certificate of graduation;
1472	(b) Is legally authorized in this state to provide a
1473	program of education beyond high school;
1474	(c) Provides an educational program for which it awards a
1475	bachelor's or higher degree, or provides a program thatwhichis
1476	acceptable for full credit toward such a bachelor's or higher
1477	degree;, a program of postgraduate or postdoctoral studies;,or
1478	a program of training to prepare students for gainful employment
1479	in a recognized occupation; and
1480	(d) Is a public or other nonprofit institution.
1481
1482	The term includes each community college and state university in
1483	this state, and each other institutionNotwithstanding any of
1484	the foregoing provisions of this subsection, all colleges and
1485	universities in this state authorized under s. 1005.03 to use
1486	the designation "college" or "university."and recognized as
1487	such by this state are institutions of higher education for
1488	purposes of this section.
1489	(27) INSURED WORK.--"Insured work" means employment for
1490	employers.
1491	(28) LEAVE OF ABSENCE.--The term"Leave of absence" means
1492	a temporary break in service to an employer, for a specified
1493	period of time, during which the employing unit guarantees the
1494	same or a comparable position to the worker at the expiration of
1495	the leave.
1496	(29) MISCONDUCT.--"Misconduct" includes, but is not
1497	limited to, the following, which mayshallnot be construed in
1498	pari materia with each other:
1499	(a) Conduct demonstratingevincing suchwillful or wanton
1500	disregard of an employer's interests andas is found to be ain
1501	deliberate violation or disregard of thestandards of behavior
1502	which the employer has atheright to expect of his or her
1503	employee; or
1504	(b) Carelessness or negligence toof sucha degree or
1505	recurrence that manifestsas to manifestculpability, wrongful
1506	intent, or evil design or showsto showan intentional and
1507	substantial disregard of the employer's interests or of the
1508	employee's duties and obligations to his or her employer.
1509	(30) MONETARY DETERMINATION.--The term"Monetary
1510	determination" means a determination of whether and in what
1511	amount a claimant is eligible for benefits based on the
1512	claimant's employment during the base period of the claim.
1513	(31) NONMONETARY DETERMINATION.--The term"Nonmonetary
1514	determination" means a determination of the claimant's
1515	eligibility for benefits based on an issueall issuesother than
1516	monetary entitlement and benefit overpayment.
1517	(32) NOT IN THE COURSE OF THE EMPLOYER'S TRADE OR
1518	BUSINESS.--"Not in the course of the employer's trade or
1519	business" means that which does not promotingpromote or
1520	advancingadvancethe trade or business of the employer.
1521	(33) "One-stop career center" means a service site
1522	established and maintained as part of the one-stop delivery
1523	system under s. 445.009.
1524	(34)(33) PAY PERIOD.--"Pay period" means a period of not
1525	more than 31 or fewerconsecutive days for which a payment or
1526	remuneration is ordinarily made to the employee by the person
1527	employing him or her.
1528	(35) "Public employer" means:
1529	(a) A state agency or political subdivision of the state;
1530	(b) An instrumentality that is wholly owned by one or more
1531	state agencies or political subdivisions of the state; or
1532	(c) An instrumentality that is wholly owned by one or more
1533	state agencies, political subdivisions, or instrumentalities of
1534	the state and one or more state agencies or political
1535	subdivisions of one or more other states.
1536	(36)(34) REASONABLE ASSURANCE.--The term"Reasonable
1537	assurance" means a written or verbal agreement,oran agreement
1538	between anthe employer and atheworker understood through
1539	tradition within the trade or occupation, or an agreementas
1540	defined in an employer'semployerpolicy.
1541	(37) "Reimbursement" means a payment of money to the
1542	Unemployment Compensation Trust Fund in lieu of a contribution
1543	which is required under this chapter to finance unemployment
1544	benefits.
1545	(38)(35)REIMBURSABLE EMPLOYER.--"ReimbursingReimbursable
1546	employer" means an employer who is liable for reimbursements
1547	payments in lieu of contributions underas required bythis
1548	chapter.
1549	(39)(36)STATE.--"State" includes the states of the United
1550	States, the District of Columbia, Canada, the Commonwealth of
1551	Puerto Rico, and the Virgin Islands.
1552	(40)(37)STATE LAW.--"State law" means the unemployment
1553	insurance law of any state, approved by the United States
1554	Secretary of Labor under s. 3304 of the Internal Revenue Code of
1555	1954.
1556	(41) "Tax collection service provider" or "service
1557	provider" means the state agency providing unemployment tax
1558	collection services under contract with the Agency for Workforce
1559	Innovation through an interagency agreement pursuant to s.
1560	443.1316.
1561	(42)(38) TEMPORARY LAYOFF.--The term"Temporary layoff"
1562	means a job separation due to lack of work which does not exceed
1563	8 consecutive weeks in durationand which has a fixed or
1564	approximate return-to-workreturn to workdate.
1565	(43)(39) UNEMPLOYMENT.--"Unemployment" means:
1566	(a) An individual isshall be deemed"totally unemployed"
1567	in any week during which he or she does not perform anyperforms
1568	no services and forwith respect to which no earned income is
1569	not payable to him or her. An individual is, or shall be deemed
1570	"partially unemployed" in any week of less than full-time work
1571	if the earned income payable to him or her for thatwith respect
1572	to such week is less than his or her weekly benefit amount. The
1573	Agency for Workforce Innovation may adopt rules prescribing
1574	division shall prescribe regulations applicable to unemployed
1575	individuals making such distinctions in the procedures for
1576	unemployed individuals based onas tototal unemployment, part-
1577	time unemployment, partial unemployment of individuals attached
1578	to their regular jobs, and other forms of short-time work, as
1579	the division deems necessary.
1580	(b) An individual's week of unemployment commencesshall
1581	be deemed to commence only after his or her registration with
1582	the Agency for Workforce Innovation as required in s. 443.091at
1583	an employment office, except as the agencydivision may by rule
1584	otherwise prescribe by rule.
1585	(44)(40) WAGES.--
1586	(a) "Wages" means all remuneration subject to this chapter
1587	under s. 443.1217.for employment, including commissions,
1588	bonuses, back pay awards, and the cash value of all remuneration
1589	paid in any medium other than cash. The reasonable cash value
1590	of remuneration in any medium other than cash shall be estimated
1591	and determined in accordance with rules prescribed by the
1592	division. After January 1, 1986, the term "wages" includes tips
1593	or gratuities which are received while performing services which
1594	constitute employment and are included in a written statement
1595	furnished to the employer pursuant to s. 6053(a) of the Internal
1596	Revenue Code of 1954.
1597	(b) "Wages" does not include:
1598	1. That part of remuneration which, after remuneration
1599	equal to $6,000 prior to January 1, 1983, and $7,000 after
1600	December 31, 1982, has been paid in a calendar year to an
1601	individual by an employer or his or her predecessor with respect
1602	to employment during any calendar year, is paid to such
1603	individual by such employer during such calendar year, unless
1604	that part of the remuneration is subject to a tax, under a
1605	federal law imposing the tax, against which credit may be taken
1606	for contributions required to be paid into a state unemployment
1607	fund. For the purposes of this subsection, the term
1608	"employment" includes services constituting employment under any
1609	employment security law of another state or of the Federal
1610	Government.
1611	2. The amount of any payment, with respect to services
1612	performed, to, or on behalf of, an individual in its employ
1613	under a plan or system established by an employing unit which
1614	makes provision for individuals in its employ generally or for a
1615	class or classes of such individuals, including any amount paid
1616	by an employing unit for insurance or annuities, or into a fund,
1617	to provide for any such payment, on account of:
1618	a. Sickness or accident disability, but, in the case of
1619	payments made to an employee or any of his or her dependents,
1620	this subparagraph shall exclude from the term "wages" only those
1621	payments received under a workers' compensation law.
1622	b. Medical and hospitalization expenses in connection with
1623	sickness or accident disability.
1624	c. Death, provided the individual in its employ:
1625	(I) Has not the option to receive, instead of provision
1626	for such death benefit, any part of such payment or, if such
1627	death benefit is insured, any part of the premiums, or
1628	contributions to premiums, paid by his or her employing unit;
1629	and
1630	(II) Has not the right, under the provisions of the plan
1631	or system or policy of insurance providing for such death
1632	benefit, to assign such benefit or to receive cash consideration
1633	in lieu of such benefit either upon his or her withdrawal from
1634	the plan or system providing for such benefit or upon
1635	termination of such plan or system or policy of insurance or of
1636	his or her services with such employing unit.
1637	3. The amount of any payment on account of sickness or
1638	accident disability, or medical or hospitalization expenses in
1639	connection with sickness or accident disability, made by an
1640	employing unit to, or on behalf of, an individual performing
1641	services for it after the expiration of 6 calendar months
1642	following the last calendar month in which the individual
1643	performed services for such employing unit.
1644	4. The payment by an employing unit, without deduction
1645	from the remuneration of the individual in its employ, of the
1646	tax imposed upon an individual in its employ under s. 3101 of
1647	the federal Internal Revenue Code with respect to services
1648	performed.
1649	5. The value of:
1650	a. Meals furnished to an employee or the employee's spouse
1651	or dependents by the employer on the business premises of the
1652	employer for the convenience of the employer; or
1653	b. Lodging furnished to an employee or the employee's
1654	spouse or dependents by the employer on the business premises of
1655	the employer for the convenience of the employer when such
1656	lodging is included as a condition of employment.
1657	6. The amount of any payment made by an employing unit to,
1658	or on behalf of, an individual performing services for it or a
1659	beneficiary of such individual:
1660	a. From or to a trust described in s. 401(a) of the
1661	Internal Revenue Code of 1954 which is exempt from tax under s.
1662	501(a) at the time of such payment unless such payment is made
1663	to an employee of the trust as remuneration for services
1664	rendered as such employee and not as a beneficiary of the trust;
1665	b. Under or to an annuity plan which, at the time of such
1666	payment, is a plan described in s. 403(a) of the Internal
1667	Revenue Code of 1954;
1668	c. Under a simplified employee pension if, at the time of
1669	the payment, it is reasonable to believe that the employee will
1670	be entitled to a deduction under s. 219(b)(2) of the Internal
1671	Revenue Code of 1954 for such payment;
1672	d. Under or to an annuity contract described in s. 403(b)
1673	of the Internal Revenue Code of 1954, other than a payment for
1674	the purchase of such contract which is made by reason of a
1675	salary reduction agreement, whether evidenced by a written
1676	instrument or otherwise;
1677	e. Under or to an exempt governmental deferred
1678	compensation plan as described in s. 3121(v)(3) of the Internal
1679	Revenue Code of 1954; or
1680	f. To supplement pension benefits under a plan or trust
1681	described in any of the foregoing provisions of this
1682	subparagraph to take into account some portion or all of the
1683	increase in the cost of living, as determined by the United
1684	States Secretary of Labor, since retirement, but only if such
1685	supplemental payments are under a plan which is treated as a
1686	welfare plan under s. 3(2)(B)(ii) of the Employee Retirement
1687	Income Security Act of 1974.
1688	g. Under a cafeteria plan, within the meaning of s. 125 of
1689	the Internal Revenue Code of 1986, as amended, if such payment
1690	would not be treated as wages without regard to such plan and it
1691	is reasonable to believe that, if s. 125 of the Internal Revenue
1692	Code of 1986, as amended, applied for purposes of this section,
1693	s. 125 of the Internal Revenue Code of 1986, as amended, would
1694	not treat any wages as constructively received.
1695	h. Any payment made, or benefit provided, to or for the
1696	benefit of an employee if at the time of such payment or
1697	provision of benefit it is reasonable to believe that the
1698	employee will be able to exclude such payment or benefit from
1699	income under s. 127 of the Internal Revenue Code of 1986, as
1700	amended.
1701	(45)(41) WEEK.--"Week" means asuchperiod of 7
1702	consecutive days as defined in the rules of the Agency for
1703	Workforce Innovationthe division may by rule prescribe. The
1704	Agency for Workforce Innovationdivisionmay by rule prescribe
1705	that a week isshall be deemed to be "in," "within," or "during"
1706	thethat benefit year that containswhich includesthe greater
1707	part of thesuchweek.
1708	(42) HIGH QUARTER.--"High quarter" means that quarter in
1709	the base period in which the claimant had the greatest amount of
1710	wages paid, regardless of the number of employers paying wages
1711	in that quarter.
1712	Section 18. Effective January 1, 2004, subsection (20) of
1713	section 443.036, Florida Statutes, as amended by this act, is
1714	amended to read:
1715	443.036 Definitions.--As used in this chapter, the term:
1716	(20) "Employing unit" means an individual or type of
1717	organization, including a partnership, limited liability
1718	company,association, trust, estate, joint-stock company,
1719	insurance company, or corporation, whether domestic or foreign;
1720	the receiver, trustee in bankruptcy, trustee, or successor of
1721	any of the foregoing; or the legal representative of a deceased
1722	person, which has or had in its employ one or more individuals
1723	performing services for it within this state.
1724	(a) Each individual employed to perform or to assist in
1725	performing the work of any agent or employee of an employing
1726	unit is deemed to be employed by the employing unit for the
1727	purposes of this chapter, regardless of whether the individual
1728	was hired or paid directly by the employing unit or by an agent
1729	or employee of the employing unit, if the employing unit had
1730	actual or constructive knowledge of the work.
1731	(b) Each individual performing services in this state for
1732	an employing unit maintaining at least two separate
1733	establishments in this state is deemed to be performing services
1734	for a single employing unit for the purposes of this chapter.
1735	(c) A person who is an officer of a corporation, or a
1736	member of a limited liability company classified as a
1737	corporation for federal income tax purposes,and who performs
1738	services for the corporation or limited liability companyin
1739	this state, regardless of whether those services are continuous,
1740	is deemed an employee of the corporation or the limited
1741	liability companyduring all of each week of his or her tenure
1742	of office, regardless of whether he or she is compensated for
1743	those services. Services are presumed to be rendered for the
1744	corporation in cases in which the officer is compensated by
1745	means other than dividends upon shares of stock of the
1746	corporation owned by him or her.
1747	(d) A limited liability company shall be treated as having
1748	the same status as it is classified for federal income tax
1749	purposes.
1750	Section 19. Section 443.041, Florida Statutes, is amended
1751	to read:
1752	443.041 Waiver of rights; fees; privileged
1753	communications.--
1754	(1) WAIVER OF RIGHTS VOID.--Any agreement by an individual
1755	to waive, release, or commute her or his rights to benefits or
1756	any other rights under this chapter isshall bevoid. Any
1757	agreement by an individual in the employ of any person or
1758	concern to pay all or any portion of any employer's
1759	contributions, reimbursements, interest, penalties, fines, or
1760	fees required under this chapter from thesuch employer is,
1761	shall be void. AnNo employer may notshalldirectly or
1762	indirectly make or require or accept any deduction from wages to
1763	finance the employer's contributions, reimbursements, interest,
1764	penalties, fines, or feesrequired from her or him, or require
1765	or accept any waiver of any right under this chapterhereunder
1766	by any individual in her or his employ. AnAny employer, or an
1767	officer or agent of an employer, who violates any provision of
1768	this subsection commitsshall be guilty ofa misdemeanor of the
1769	second degree, punishable as provided in s. 775.082 or s.
1770	775.083.
1771	(2) FEES.--
1772	(a) Except as otherwise provided in this chapter, anNo
1773	individual claiming benefits may notshallbe charged fees of
1774	any kind in any proceeding under this chapter by the commission
1775	or the Agency for Workforce Innovation,divisionor their
1776	representatives, or by any court or any officer of the court
1777	thereof, except as hereinafter provided. AnAnyindividual
1778	claiming benefits in any proceeding before the commission or the
1779	Agency for Workforce Innovationdivision, or representatives of
1780	either, or a court may be represented by counsel or anduly
1781	authorized representativeagent, but theno such counsel or
1782	representative may notagent shall either charge or receive for
1783	thosesuchservices more than an amount approved by the
1784	commission, the Agency for Workforce Innovation,or division or
1785	bythe court.
1786	(b) An attorney at law representing a claimant for
1787	benefits in any district court of appeal of this state or in the
1788	Supreme Court of Florida is entitled to counsel fees payable by
1789	the Agency for Workforce Innovationdivision as setfixedby the
1790	court if the petition for review or appeal is initiated by the
1791	claimant and results in a decision awarding more benefits than
1792	provided indidthe decision from which appeal was taken. The
1793	amount of the fee may not exceed 50 percent of the total amount
1794	of regular benefits permittedawardedunder s. 443.111(5)(a)
1795	during the benefit year.
1796	(c) The Agency for Workforce Innovation shall pay
1797	attorneys' fees awarded under this section from theshall be
1798	paid by the division out of Employment Security Administration
1799	Trust Fundfunds as apart of the costs of administration of
1800	this chapter and may pay these feesbe paiddirectly to the
1801	attorney for the claimant in a lump sum. The Agency for
1802	Workforce Innovationdivision or thecommission may not pay any
1803	other fees or costs in connection with an appeal.
1804	(d) Any person, firm,or corporation who or which seeks or
1805	receives any remuneration or gratuity for any services rendered
1806	on behalf of a claimant, except as allowed by this section and
1807	in an amount approved by the Agency for Workforce Innovation,
1808	thedivision or commission, or by a court, commitsshall be
1809	guilty of a misdemeanor of the second degree, punishable as
1810	provided in s. 775.082 or s. 775.083. Any person, firm or
1811	corporation who or which shall solicit the business of appearing
1812	on behalf of a claimant, or shall make it a business to solicit
1813	employment for another in connection with any claim for benefits
1814	under this chapter, shall be guilty of a misdemeanor of the
1815	second degree, punishable as provided in s. 775.082 or s.
1816	775.083.
1817	(3) PRIVILEGED COMMUNICATIONS.--All letters, reports,
1818	communications, or any other matters, either oral or written,
1819	between an employer and an employee or between the Agency for
1820	Workforce Innovation or its tax collection service provider
1821	division and any of theiritsagents, representatives, or
1822	employees which are written, sent, delivered, or made in
1823	connection with the requirements and administration ofthis
1824	chapter, are absolutelyprivileged and may not be the subject
1825	matter or basis for any suit for slander or libel in any court
1826	of the state.
1827	Section 20. Section 443.051, Florida Statutes, is amended
1828	to read:
1829	443.051 Benefits not alienable; exception, child support
1830	intercept.--
1831	(1) DEFINITIONS.--As used in this section:
1832	(a) "Unemployment compensation" means any compensation
1833	payable under thestate law, including amounts payable pursuant
1834	to an agreement under any federal law providing for
1835	compensation, assistance, or allowances forwith respect to
1836	unemployment.
1837	(b) "Support obligations" includes only those obligations
1838	thatwhich are being enforced underpursuant toa plan described
1839	in s. 454 of the Social Security Act which has been approved by
1840	the Secretary of Health and Human Services under Part D of Title
1841	IV of the Social Security Act.
1842	(c) "State or local child support enforcement agency"
1843	means any agency of a state or political subdivision thereof
1844	which enforces support obligations.
1845	(2) BENEFITS NOT ALIENABLE.--Except as provided in
1846	subsection (3), benefits due under this chapter mayshallnot be
1847	assigned, pledged, encumbered, released, or commuted and shall,
1848	except as otherwise provided in this chapter, arebeexempt from
1849	all claims of creditors and from levy, execution, or attachment,
1850	or other remedy for recovery or collection of a debt, which
1851	exemption may not be waived.
1852	(3) EXCEPTION, SUPPORT INTERCEPT.--
1853	(a) The division shall requireEach individual filing a
1854	new claim for unemployment compensation musttodisclose at the
1855	time of filing thesuch claim whether or notshe or he owes
1856	support obligations thatwhich are being enforced by the
1857	Department of Revenuea state or local child support enforcement
1858	agency. If ananyapplicant discloses that she or he owes
1859	support obligations and she or he is determined to be eligible
1860	for unemployment compensation benefits, the Agency for Workforce
1861	Innovationdivision shall notify the Department of Revenue if
1862	the department isstate or local child support enforcement
1863	agency enforcing the supportsuch obligation. The Department of
1864	Revenue shall, at least biweekly, provide the Agency for
1865	Workforce Innovation with a magnetic tape or other electronic
1866	data file disclosing the individuals who owe support obligations
1867	and the amount of any legally required deductions.
1868	(b) The Agency for Workforce Innovationdivisionshall
1869	deduct and withhold from any unemployment compensation otherwise
1870	payable to an individual disclosed under paragraph (a)who owes
1871	support obligations:
1872	1. The amount specified by the individual to the division
1873	to be deducted and withheld under this section;
1874	1.2. The amount determined underpursuant toan agreement
1875	submitted to the Agency for Workforce Innovationdivision under
1876	s. 454(19)(B)(i)s. 454(20)(B)(i)of the Social Security Act by
1877	the Department of Revenuestate or local child support
1878	enforcement agency; or
1879	2.3.TheAny amount otherwiserequired to be deducted and
1880	withheld from suchunemployment compensation through legal
1881	process as defined in s. 459 of the Social Security Act; or
1882	3. The amount otherwise specified by the individual to the
1883	Agency for Workforce Innovation to be deducted and withheld
1884	under this section.
1885	(c) The Agency for Workforce Innovationdivisionshall pay
1886	any amount deducted and withheld under paragraph (b) to the
1887	Department of Revenueappropriate state or local child support
1888	enforcement agency.
1889	(d) Any amount deducted and withheld under this subsection
1890	shall for all purposes be treated as if it were paid to the
1891	individual as unemployment compensation and paid by thesuch
1892	individual to the Department of Revenuestate or local child
1893	support enforcement agencyfor support obligations.
1894	(e) The Department of RevenueEach state or local child
1895	support enforcement agency shall reimburse the Agency for
1896	Workforce Innovationstate agency charged with the
1897	administration of the Unemployment Compensation Lawfor the
1898	administrative costs incurred by the agencydivisionunder this
1899	subsection which are attributable to support obligations being
1900	enforced by the departmentstate or local child support
1901	enforcement agency.
1902	Section 21. Section 443.061, Florida Statutes, is amended
1903	to read:
1904	(Substantial rewording of section. See
1905	s. 443.061, F.S., for present text.)
1906	443.061 Vested rights not created.--A right granted under
1907	this chapter is subject to amendment or repeal and does not
1908	create a vested right in any person.
1909	Section 22. Section 443.071, Florida Statutes, is amended
1910	to read:
1911	443.071 Penalties.--
1912	(1) Any person whoWhoevermakes a false statement or
1913	representation, knowing it to be false, or knowingly fails to
1914	disclose a material fact to obtain or increase any benefits or
1915	other payment under this chapter or under an employment security
1916	law of any other state, of the Federal Government, or of a
1917	foreign government, either for herself or himself or for any
1918	other person, commitsis guilty ofa felony of the third degree,
1919	punishable as provided in s. 775.082, s. 775.083, or s.
1920	775.084.; and Each suchfalse statement or representation or
1921	failure to disclose a material fact constitutesshall constitute
1922	a separate offense.
1923	(2) Any employing unit or any officer or agent of any
1924	employing unit or any other person who makes a false statement
1925	or representation, knowing it to be false, or who knowingly
1926	fails to disclose a material fact, to prevent or reduce the
1927	payment of benefits to any individual entitled to benefits
1928	thereto, or to avoid becoming or remaining subject to this
1929	chapterhereto, or to avoid or reduce any contribution,
1930	reimbursement,or other payment required from an employing unit
1931	under this chapter commitsis guilty ofa felony of the third
1932	degree, punishable as provided in s. 775.082, s. 775.083, or s.
1933	775.084.
1934	(3) Any employing unit or any officer or agent of any
1935	employing unit or any other person who fails to furnish any
1936	reports required under this chapterhereunderor to produce or
1937	permit the inspection of or copying of records as required under
1938	this chapterhereunder, orwho fails or refuses, within 6 months
1939	after written demand therefor by the Agency for Workforce
1940	Innovation or its tax collection service providerdivision, to
1941	keep and maintain the payroll records required by this chapter
1942	orand by rule of the Agency for Workforce Innovation or the
1943	state agency providing tax collection servicesdivision, or who
1944	willfully fails or refuses to make any contribution,
1945	reimbursement, or other payment required from an employer
1946	employing unit under this chapter commitsis guilty ofa
1947	misdemeanor of the second degree, punishable as provided in s.
1948	775.082 or s. 775.083.
1949	(4) Any person who shall willfully violate any provision
1950	of this chapter or any order or rule hereunder, the violation of
1951	which is made unlawful or the observance of which is required
1952	under the terms of this chapter, and for which a penalty is
1953	neither prescribed hereunder nor provided by any other
1954	applicable statute, is guilty of a misdemeanor of the second
1955	degree, punishable as provided in s. 775.082 or s. 775.083.
1956	(4)(5) In any prosecution or action under the provisions
1957	ofthis section, the signature of a person on a document,
1958	letter, or other writing constitutesshall constituteprima
1959	facie evidence of thesuchperson's identity if the following
1960	conditions exist:
1961	(a) The person gives her or his name, residence address,
1962	home telephone number, present or former place of employment,
1963	gendersex, date of birth, social security number, height,
1964	weight, and race.
1965	(b) The signature of thesuchperson is witnessed by an
1966	agent or employee of the Agency for Workforce Innovation or its
1967	tax collection service providerdivisionat the time the
1968	document, letter, or other writing is filed.
1969	Section 23. Section 443.091, Florida Statutes, is amended
1970	to read:
1971	443.091 Benefit eligibility conditions.--
1972	(1) An unemployed individual isshall beeligible to
1973	receive benefits forwith respect to any week only if the Agency
1974	for Workforce Innovationdivisionfinds that:
1975	(a) She or he has made a claim for benefits for thatwith
1976	respect to such week in accordance with thesuch rules adopted
1977	by the Agency for Workforce Innovationas the division may
1978	prescribe.
1979	(b) She or he has registered for work withat, and
1980	subsequentlythereafter continued to report toat, the division,
1981	which shall be responsible for notification of theAgency for
1982	Workforce Innovation in accordance with itssuch rules. These
1983	rules must not conflict with the requirement in s. 443.111(1)(b)
1984	that each claimant must continue to report regardless of any
1985	appeal or pending appeal relating to her or his eligibility or
1986	disqualification for benefits. The Agency for Workforce
1987	Innovationas the division may prescribe; except that the
1988	division may, by rule not inconsistent with the purposes of this
1989	law, waive or alter either or both of the requirements of this
1990	paragraph forsubsection as toindividuals attached to regular
1991	jobs. These rules must not; but no such rule shallconflict with
1992	s. 443.111(1).
1993	(c)1. She or he is able to work and is available for work.
1994	In order to assess eligibility for a claimed week of
1995	unemployment, the Agency for Workforce Innovationdivisionshall
1996	develop criteria to determine a claimant's ability to work and
1997	availability for work.
1998	2. Notwithstanding any other provision ofprovisions in
1999	this section, anno otherwise eligible individual may notshall
2000	be denied benefits for any week because she or he is in training
2001	with the approval of the Agency for Workforce Innovation
2002	division, andnor shall such an individual may notbe denied
2003	benefits forwith respect toany week in which she or he is in
2004	training with the approval of the Agency for Workforce
2005	Innovationdivision by reason of the application of provisions
2006	in subparagraph 1. relating to availability for work, or the
2007	provisions ofs. 443.101(2) relating to failure to apply for, or
2008	refusal to accept, suitable work. Training may be approved by
2009	the Agency for Workforce Innovationdivisionin accordance with
2010	criteria prescribed by rule. A claimant's eligibility during
2011	approved training is contingent upon satisfying eligibility
2012	conditions prescribed by rule.
2013	3. Notwithstanding any other provision of this chapter, an
2014	individual who is in training approved under s. 236(a)(1) of the
2015	Trade Act of 1974, as amended, may not be determined to be
2016	ineligible or disqualified for benefits with respect to her or
2017	his enrollment in such training or because of leaving work that
2018	which is not suitable employment to enter such training. As
2019	used inFor the purposes ofthis subparagraph, the term
2020	"suitable employment" means, forwith respect toa worker, work
2021	of a substantially equal or higher skill level than the worker's
2022	past adversely affected employment, as defined for purposes of
2023	the Trade Act of 1974, as amended, the wages for which are at
2024	leastnot less than80 percent of the worker's average weekly
2025	wage as determined for purposes of the Trade Act of 1974, as
2026	amended.
2027	4. Notwithstanding any other provision of this section, an
2028	otherwise eligible individual mayshallnot be denied benefits
2029	for any week by reason of the application ofsubparagraph 1.
2030	because she or he is before any court of the United States or
2031	any state underpursuant toa lawfully issued summons to appear
2032	for jury duty.
2033	(d) She or he participates in reemployment services, such
2034	as job search assistance services, whenever the individual has
2035	been determined, bypursuant toa profiling system established
2036	by rule of the Agency for Workforce Innovationdivision, to be
2037	likely to exhaust regular benefits and to be in need of
2038	reemployment services.
2039	(e) She or he has been unemployed for a waiting period of
2040	1 week. ANo week may notshallbe counted as a week of
2041	unemployment underfor the purposes ofthis subsection:
2042	1. Unless it occurs within the benefit year thatwhich
2043	includes the week forwith respect towhich she or he claims
2044	payment of benefits.
2045	2. If benefits have been paid for that weekwith respect
2046	thereto.
2047	3. Unless the individual was eligible for benefits for
2048	that weekwith respect theretoas provided in this section and
2049	s. 443.101,except for the requirements of this subsection and
2050	of s. 443.101(5).
2051	(f) She or he has been paid wages for insured work equal
2052	to 1.5 times her or his high quarter wages during her or his
2053	base period, except that an unemployed individual is not
2054	eligible to receive benefits if the base period wages are less
2055	than $3,400. As amended by this act, this paragraph applies only
2056	to benefit years beginning on or after July 1, 1996.
2057	(g) She or he submitted to the Agency for Workforce
2058	Innovation a valid social security number assigned to her or
2059	him. The Agency for Workforce Innovation may verify the social
2060	security number with the United States Social Security
2061	Administration and may deny benefits if the agency is unable to
2062	verify the individual's social security number, if the social
2063	security number is invalid, or if the social security number is
2064	not assigned to the individual.
2065	(2) AnNo individual may notreceive benefits in a benefit
2066	year unless, aftersubsequent tothe beginning of the next
2067	preceding benefit year during which she or he received benefits,
2068	she or he performed service, regardless of whether or notin
2069	employment as defined in s. 443.036, and earned remuneration for
2070	thatsuch service of at leastin an amount equal to not less
2071	than3 times her or his weekly benefit amount as determined for
2072	her or his current benefit year.
2073	(3) Benefits based on service in employment described
2074	defined in s. 443.1216(2) and (3) ares. 443.036(21)(b) and (c)
2075	shall bepayable in the same amount, on the same terms, and
2076	subject to the same conditions as benefits payable based on the
2077	basis ofother service subject to this chapter, except that:
2078	(a) Benefits areshall not payable forbe paid based on
2079	services in an instructional, research, or principal
2080	administrative capacity for an educational institution or an
2081	institution of higher education for any week of unemployment
2082	commencing during the period between 2 successive academic
2083	years; during a similar period between two regular terms,
2084	whether or not successive; or during a period of paid sabbatical
2085	leave provided for in the individual's contract, to any
2086	individual, if thesuch individual performs thosesuchservices
2087	in the first of thosesuchacademic years or terms and there is
2088	a contract or a reasonable assurance that thesuchindividual
2089	will perform services in any such capacity for any educational
2090	institution or institution of higher education in the second of
2091	thosesuchacademic years or terms.
2092	(b) Benefits mayshallnot be based on services in any
2093	other capacity for an educational institution or an institution
2094	of higher education to any individual for any week thatwhich
2095	commences during a period between 2 successive academic years or
2096	terms if thesuch individual performs thosesuchservices in the
2097	first of the academic years or terms and there is a reasonable
2098	assurance that thesuch individual will perform thosesuch
2099	services in the second of the academic years or terms. However;
2100	except that, if compensation is denied to any individual under
2101	this paragraph and thesuchindividual was not offered an
2102	opportunity to perform thosesuchservices for the educational
2103	institution for the second of thosesuchacademic years or
2104	terms, that individual isshall beentitled to a retroactive
2105	payment of compensation for each week for which the individual
2106	filed a timely claim for compensation and for which compensation
2107	was denied solely by reason of this paragraph.
2108	(c) Benefits areshall not payablebe paid,based on
2109	services provided to an educational institution or institution
2110	of higher learning, to any individual for any week thatwhich
2111	commences during an established and customary vacation period or
2112	holiday recess if thesuchindividual performs any services
2113	described in paragraph (a) or paragraph (b) in the period
2114	immediately before thesuchvacation period or holiday recess
2115	and there is a reasonable assurance that thesuchindividual
2116	will perform any such service in the period immediately after
2117	thefollowing suchvacation period or holiday recess.
2118	(d) Benefits areshall not be payable foron the basis of
2119	services in any capacitysuch capacities asspecified in
2120	paragraphs (a), (b), and (c) to any individual who performed
2121	thosesuchservices in an educational institution while in the
2122	employ of a governmental agency or governmental entity that
2123	whichis established and operated exclusively for the purpose of
2124	providing thosesuchservices to one or more educational
2125	institutions.
2126	(e) Benefits areshall not be payable foron the basis of
2127	services in any capacitysuch capacities asspecified in
2128	paragraphs (a), (b), (c), and (d) to any individual who provided
2129	thosesuchservices to or on behalf of an educational
2130	institution, or an institution of higher education.
2131	(f) As used in this subsection, the term:
2132	1."Fixed contract" means a written agreement of
2133	employment for a specified period of time., and the term
2134	2."Continuing contract" means a written agreement that is
2135	automatically renewed until terminated by one of the parties to
2136	the contract.
2137	(4) In the event of national emergency, in the course of
2138	which the Federal Emergency Unemployment Payment Plan is, at the
2139	request of the Governor, invoked for all or any part of the
2140	state, the emergencysuchplan shall supersede the procedures
2141	prescribed by this chapter, and by rules adopted under this
2142	chapterhereunder, and the Agency for Workforce Innovation
2143	divisionshall act as the Florida agency for the United States
2144	Department of Labor in the administration of thesuchplan.
2145	(5) Benefits areshall not payablebe paidto any
2146	individual based on the basis of any service,90 percent or more
2147	of which consists of participating in sports or athletic events
2148	or training, or preparing to so participate, for any week that
2149	whichcommences during the period between two successive sport
2150	seasons,(or similar periods,) if thesuch individual performed
2151	thesuch service in the first of thosesuch seasons,(or similar
2152	periods,) and there is a reasonable assurance that thesuch
2153	individual will perform thosesuch services in the later of
2154	thosesuch seasons,(or similar periods).
2155	(6) With respect to weeks of unemployment beginning on or
2156	after January 1, 1978, wages for insured work shall include
2157	wages paid for previously uncovered services. For the purposes
2158	of this subsection, except to the extent that assistance under
2159	Title II of the Emergency Jobs and Unemployment Assistance Act
2160	of 1974 was paid on the basis of such services, the term
2161	"previously uncovered services" means services:
2162	(a) Which were not employment as defined in this chapter
2163	prior to January 1, 1978, and were not services covered pursuant
2164	to s. 443.121(3) at any time during the 1-year period ending
2165	December 31, 1975; and
2166	(b) Which are:
2167	1. Agricultural labor or domestic service as defined in s.
2168	443.036; or
2169	2. Services performed by an employee of this state or a
2170	political subdivision thereof, as provided in s. 443.036(21)(b),
2171	or by an employee of a nonprofit educational institution which
2172	is not an institution of higher education.
2173	(7) Benefits paid to any individual whose base period
2174	wages include wages for previously uncovered services, as
2175	defined in subsection (6), shall not be charged to the employer
2176	or the employer's experience rating account, to the extent that
2177	such individual would not have been eligible to receive such
2178	compensation had the state not provided for payment of
2179	compensation on the basis of such previously uncovered services,
2180	and provided benefits shall be paid for such previously
2181	uncovered service only to the extent that the division
2182	determines that the unemployment compensation fund may be
2183	reimbursed for such benefits pursuant to Pub. L. No. 94-566, s.
2184	121.
2185	Section 24. Section 443.101, Florida Statutes, is amended
2186	to read:
2187	443.101 Disqualification for benefits.--An individual
2188	shall be disqualified for benefits:
2189	(1)(a) For the week in which he or she has voluntarily
2190	left his or her work without good cause attributable to his or
2191	her employing unit or in which the individual has been
2192	discharged by his or her employing unit for misconduct connected
2193	with his or her work, based on a findingif so found by the
2194	Agency for Workforce Innovationdivision. The term "work,"As
2195	used in this paragraph, the term "work"means any work, whether
2196	full-time, part-time, or temporary.
2197	1. Disqualification for voluntarily quitting continues
2198	shall continuefor the full period of unemployment next ensuing
2199	after he or she has left his or her full-time, part-time, or
2200	temporary work voluntarily without good cause and until thesuch
2201	individual has earned income equal to or in excess of 17 times
2202	his or her weekly benefit amount.; the term "good cause"As used
2203	in this subsection, the term "good cause" includes only that
2204	such cause as isattributable to the employing unit or which
2205	consists of illness or disability of the individual requiring
2206	separation from his or her work. AnyNoother disqualification
2207	may not be imposed. An individual isshall not bedisqualified
2208	under this subsection for voluntarily leaving temporary work to
2209	return immediately when called to work by the permanent
2210	employing unit that temporarily terminated his or her work
2211	within the previous 6 calendar months.
2212	2. Disqualification for being discharged for misconduct
2213	connected with his or her work continuesshall continuefor the
2214	full period of unemployment next ensuing after having been
2215	discharged and until thesuchindividual has become reemployed
2216	and has earned income of at leastnot less than17 times his or
2217	her weekly benefit amount and for not more than 52 weeks that
2218	immediately follow thatsuch week, as determined by the Agency
2219	for Workforce Innovationdivisionin each case according to the
2220	circumstances in each case or the seriousness of the misconduct,
2221	under the agency's rules adoptedpursuant to rules of the
2222	division enactedfor determinations of disqualification for
2223	benefits for misconduct.
2224	(b) For any week with respect to which the Agency for
2225	Workforce Innovationdivisionfinds that his or her unemployment
2226	is due to a suspension for misconduct connected with the
2227	individual's work.
2228	(c) For any week with respect to which the Agency for
2229	Workforce Innovationdivisionfinds that his or her unemployment
2230	is due to a leave of absence, if thesuchleave was voluntarily
2231	initiated by thesuchindividual.
2232	(d) For any week with respect to which the Agency for
2233	Workforce Innovationdivisionfinds that his or her unemployment
2234	is due to a discharge for misconduct connected with the
2235	individual's work, consisting of drug use, as evidenced by a
2236	positive, confirmed drug test.
2237	(2) If the Agency for Workforce Innovationdivisionfinds
2238	that the individual has failed without good cause eitherto
2239	apply for available suitable work when so directed by the agency
2240	division or the one-stop career centeremployment office, orto
2241	accept suitable work when offered to him or her, or to return to
2242	the individual's customary self-employment when sodirected by
2243	the agencydivision, thesuch disqualification continuesshall
2244	continuefor the full period of unemployment next ensuing after
2245	he or she has failed without good cause eitherto apply for
2246	available suitable work, orto accept suitable work, or to
2247	return to his or her customary self-employment, underpursuant
2248	to this subsection, and until thesuchindividual has earned
2249	income of at leastequal to or in excess of17 times his or her
2250	weekly benefit amount. The Agency for Workforce Innovation
2251	division shall by rule adoptprovidecriteria for determining
2252	the "suitability of work," as used in this section. The Agency
2253	for Workforce Innovationdivision in developing thesesuchrules
2254	shall consider the duration of a claimant's unemployment in
2255	determining the suitability of work and the suitability of
2256	proposed rates of compensation for available work. Further,
2257	after an individual has received 25 weeks of benefits in a
2258	single year, suitable work isshall be a job thatwhichpays the
2259	minimum wage and is 120 percent or more of the weekly benefit
2260	amount the individual is drawing.
2261	(a) In determining whether or not any work is suitable for
2262	an individual, the Agency for Workforce Innovationdivision
2263	shall consider the degree of risk involved to his or her health,
2264	safety, and morals; his or her physical fitness and prior
2265	training; the individual's experience and prior earnings; his or
2266	her length of unemployment and prospects for securing local work
2267	in his or her customary occupation; and the distance of the
2268	available work from his or her residence.
2269	(b) Notwithstanding any other provisions of this chapter,
2270	no work is notshall be deemed suitable and benefits mayshall
2271	not be denied under this chapter to any otherwise eligible
2272	individual for refusing to accept new work under any of the
2273	following conditions:
2274	1. If the position offered is vacant due directly to a
2275	strike, lockout, or other labor dispute.
2276	2. If the wages, hours, or other conditions of the work
2277	offered are substantially less favorable to the individual than
2278	those prevailing for similar work in the locality.
2279	3. If as a condition of being employed, the individual
2280	would be required to join a company union or to resign from or
2281	refrain from joining any bona fide labor organization.
2282	(c) If the Agency for Workforce Innovationdivisionfinds
2283	that an individual washas beenrejected for offered employment
2284	as the direct result of a positive, confirmed drug test required
2285	as a condition of employment, thesuch individual isshall be
2286	disqualified for refusing to accept an offer of suitable work.
2287	(3) For any week with respect to which he or she is
2288	receiving or has received remuneration in the form of:
2289	(a) Wages in lieu of notice.;
2290	(b)1. Compensation for temporary total disability or
2291	permanent total disability under the workers' compensation law
2292	of any state or under a similar law of the United States.
2293	2. However, if the remuneration referred to in paragraphs
2294	(a) and (b) is less than the benefits thatwhichwould otherwise
2295	be due under this chapter, he or she isshall beentitled to
2296	receive for thatsuchweek, if otherwise eligible, benefits
2297	reduced by the amount of thesuchremuneration.
2298	(4) For any week with respect to which the Agency for
2299	Workforce Innovationdivisionfinds that his or her total or
2300	partial unemployment is due to a labor dispute in active
2301	progress which exists at the factory, establishment, or other
2302	premises at which he or she is or was last employed; except that
2303	this subsection doesshallnot apply if it is shown to the
2304	satisfaction of the Agency for Workforce Innovationdivision
2305	that:
2306	(a)1. He or she is not participating in, financing, or
2307	directly interested in the labor dispute thatwhichis in active
2308	progress; however, the payment of regular union dues mayshall
2309	not be construed as financing a labor dispute within the meaning
2310	of this section; and
2311	2. He or she does not belong to a grade or class of
2312	workers of which immediately before the commencement of the
2313	labor dispute there were members employed at the premises at
2314	which the labor dispute occurs any of whom are participating in,
2315	financing, or directly interested in the dispute; if in any case
2316	separate branches of work are commonly conducted as separate
2317	businesses in separate premises, or are conducted in separate
2318	departments of the same premises, each department shall, for the
2319	purpose of this subsection, isbedeemed to be a separate
2320	factory, establishment, or other premise.
2321	(b) His or her total or partial unemployment results from
2322	a lockout by his or her employer. As used inFor the purposes of
2323	this section, the term "lockout" meansshall mean a situation in
2324	whichwhereemployees have not gone on strike, nor have
2325	employees notified the employer of a date certain for a strike,
2326	but in whichwhereemployees have been denied entry to the
2327	factory, establishment, or other premises of employment by the
2328	employer. However, benefits areshall not bepayable under this
2329	paragraph if the lockout action was taken in response to
2330	threats, actions, or other indications of impending damage to
2331	property and equipment or possible physical violence by
2332	employees or in response to actual damage or violence or a
2333	substantial reduction in production instigated or perpetrated by
2334	employees.
2335	(5) For any week with respect to which or a part of which
2336	he or she has received or is seeking unemployment benefits under
2337	an unemployment compensation law of another state or of the
2338	United States.;For the purposes of this subsection, an
2339	unemployment compensation law of the United States is any law of
2340	the United States which provides for payment of any type and in
2341	any amounts for periods of unemployment due to lack of work.;
2342	However, if the appropriate agency of thesuchother state or of
2343	the United States finally determines that he or she is not
2344	entitled to such unemployment benefits, this disqualification
2345	doesshallnot apply.
2346	(6) For a period ofnot to exceed 1 year from the date of
2347	the discovery by the Agency for Workforce Innovationdivisionof
2348	the making of any false or fraudulent representation for the
2349	purpose of obtaining benefits contrary to the provisions ofthis
2350	chapter, constituting a violation underwithin the intent ofs.
2351	443.071. This; Any such disqualification may be appealed fromin
2352	the same manner as from any other disqualification imposed under
2353	this sectionhereunder. A conviction by any court of competent
2354	jurisdiction in this state of the offense prohibited or punished
2355	by s. 443.071 isshall beconclusive upon the appeals referee
2356	and the commission of the making of thesuchfalse or fraudulent
2357	representation for which disqualification is imposed under this
2358	sectionhereunder.
2359	(7) If the Agency for Workforce Innovationdivisionfinds
2360	that the individual is an alien, unless thesuchalien is an
2361	individual who has been lawfully admitted for permanent
2362	residence or otherwise is permanently residing in the United
2363	States under color of law,(including an alien who is lawfully
2364	present in the United States as a result of the application of
2365	the provisionsof s. 203(a)(7) or s. 212(d)(5) of the
2366	Immigration and Nationality Act), ifprovided thatany
2367	modifications to the provisions ofs. 3304(a)(14) of the Federal
2368	Unemployment Tax Act, as provided by Pub. L. No. 94-566, which
2369	specify other conditions or other effective dates than those
2370	stated under federal lawhereinfor the denial of benefits based
2371	on services performed by aliens, and which modifications are
2372	required to be implemented under state law as a condition for
2373	full tax credit against the tax imposed by the Federal
2374	Unemployment Tax Act, areshall be deemed applicable under the
2375	provisions of this section, ifprovided:
2376	(a) Any data or information required of individuals
2377	applying for benefits to determine whether benefits are not
2378	payable to them because of their alien status isshall be
2379	uniformly required from all applicants for benefits; and
2380	(b) In the case of an individual whose application for
2381	benefits would otherwise be approved, anodetermination that
2382	benefits to such individual are not payable because of his or
2383	her alien status may notshall be made except byupona
2384	preponderance of the evidence.
2385
2386	(c) If the Agency for Workforce Innovationdivisionfinds that
2387	the individual has refused without good cause an offer of
2388	resettlement or relocation, which offer provides for suitable
2389	employment for thesuchindividual notwithstanding the distance
2390	of suchrelocation, resettlement, or employment from the current
2391	location of thesuch individual in this state, thissuch
2392	disqualification continuesshall continue for the week in which
2393	thesuchfailure occurred and for not more than 17 weeks
2394	immediately after thatfollowing suchweek, or a reduction by
2395	not more than 5 weeks from the duration of benefits, as
2396	determined by the Agency for Workforce Innovationdivisionin
2397	each case.
2398	(8) For any week with respect to which he or she has
2399	received, from a base period employer, benefits from a
2400	retirement, pension, or annuity program embodied in a union
2401	contract or either a public or private employee benefit program,
2402	except:
2403	(a) For any week in which benefits from a retirement,
2404	pension, or annuity program, as referred to in this subsection,
2405	are less than the weekly benefits thatwhichwould otherwise be
2406	due under this chapter, he or she isshall beentitled to
2407	receive for thatsuchweek, if otherwise eligible, benefits
2408	reduced by the amount of benefits from the retirement, pension,
2409	or annuity program, prorated to a weekly basis;
2410	(b) For any week in which an individual has received
2411	benefits from a retirement, pension, or annuity program, as
2412	referred to in this subsection, for which program he or she has
2413	paid at least one-half of the contributions, the individual is
2414	shall be entitled to receive for thatsuchweek, if otherwise
2415	eligible, benefits reduced by one-half of the amount of benefits
2416	from the retirement, pension, or annuity program, prorated on a
2417	weekly basis; or
2418	(c) For any week in which he or she has received benefits
2419	from a retirement, pension, or annuity program under the United
2420	States Social Security Act, for which program he or she has paid
2421	any contribution, there shall be no reduction in benefits may
2422	not be reduced because of the contribution. This paragraph
2423	applies only to weeks of unemployment beginning on or after July
2424	5, 1992.
2425
2426	For the purpose of this subsection, benefits from the United
2427	States Social Security Act, a disability benefit program, or any
2428	other similar periodic payment that isbased on the previous
2429	work of thesuch individual areshall be considered as
2430	retirement income, except as provided in paragraph (c).
2431	(9) If the individual was terminated from his or her work
2432	for violation of any criminal law punishable by imprisonment, or
2433	for any dishonest act, in connection with his or her work, as
2434	follows:
2435	(a) If the Agency for Workforce Innovationdivisionor the
2436	Unemployment Appeals Commission finds that the individual was
2437	terminated from his or her work for violation of any criminal
2438	law punishable by imprisonment in connection with his or her
2439	work, and the individual washas beenfound guilty of the
2440	offense, has made an admission of guilt in a court of law, or
2441	has entered a plea of no contest, the individual isshall not be
2442	entitled to unemployment benefitscompensationfor up to 52
2443	weeks, underpursuant to rules adopted by the Agency for
2444	Workforce Innovationdivision, and until he or she has earned
2445	income equal to or in excess of at least17 times his or her
2446	weekly benefit amount. If, beforeprior toan adjudication of
2447	guilt, an admission of guilt, or a plea of no contest, the
2448	employer shows the Agency for Workforce Innovationcan show
2449	before a hearing examiner or appeals refereethat the arrest was
2450	due to a crime against the employer or the employer's business
2451	and, after considering all the evidence, the Agency for
2452	Workforce Innovationhearing examiner or appeals refereefinds
2453	misconduct in connection with the individual's work, the
2454	individual isshall not be entitled to unemployment benefits
2455	compensation.
2456	(b) If the Agency for Workforce Innovationdivisionor the
2457	Unemployment Appeals Commission finds that the individual was
2458	terminated from work for any dishonest act in connection with
2459	his or her work, the individual isshall not beentitled to
2460	unemployment benefitscompensation for up to 52 weeks, under
2461	pursuant to rules adopted by the Agency for Workforce Innovation
2462	division, and until he or she has earned income equal to or in
2463	excess of at least17 times his or her weekly benefit amount. In
2464	addition, ifshould the employer terminatesterminatean
2465	individual as a result of a dishonest act in connection with his
2466	or her work and the Agency for Workforce Innovationhearing
2467	examiner or appeals refereefinds misconduct in connection with
2468	his or her work, the individual isshall not beentitled to
2469	unemployment benefitscompensation.
2470
2471	With respect to an individual sodisqualified for benefits, the
2472	account of the terminating employer, if thesuchemployer is in
2473	the base period, isshall benoncharged at the time the
2474	disqualification is imposed.
2475	(10) Subject to the requirements of this subsection,if
2476	the claim is made based on the basis ofloss of employment as a
2477	leased employee for an employee leasing company or as a
2478	temporary employee for a temporary help firm.
2479	(a) As used in this subsection, the term:
2480	1. "Temporary help firm" means a firm that hires its own
2481	employees and assigns them to clients to support or supplement
2482	the client's workforce in work situations such as employee
2483	absences, temporary skill shortages, seasonal workloads, and
2484	special assignments and projects. The term also includes a firm
2485	created by an entity licensed under s. 125.012(6), which hires
2486	employees assigned by a union for the purpose of supplementing
2487	or supporting the workforce of the temporary help firm's
2488	clients. The term does not include employee leasing companies
2489	regulated under part XI of chapter 468.
2490	2. "Temporary employee" means an employee assigned to work
2491	for the clients of a temporary help firm.
2492	3. "Leased employee" means an employee assigned to work
2493	for the clients of an employee leasing company regulated under
2494	part XI of chapter 468.
2495	(b) A temporary or leased employee iswill bedeemed to
2496	have voluntarily quit employment and iswill bedisqualified for
2497	benefits under subparagraph (1)(a)1. if, upon conclusion of his
2498	or her latest assignment, the temporary or leased employee,
2499	without good cause, failed to contact the temporary help or
2500	employee-leasing firm for reassignment, ifprovided thatthe
2501	employer advised the temporary or leased employee at the time of
2502	hire and that the leased employee is notified also at the time
2503	of separation that he or she must report for reassignment upon
2504	conclusion of each assignment, regardless of the duration of the
2505	assignment, and that unemployment benefits may be denied for
2506	failure to reportdo so.
2507	(11) If an individual is discharged from employment for
2508	drug use as evidenced by a positive, confirmed drug test as
2509	provided in paragraph (1)(d), or is rejected for offered
2510	employment because of a positive, confirmed drug test as
2511	provided in paragraph (2)(c), test results and chain of custody
2512	documentation provided to the employer by a licensed and
2513	approved drug-testing laboratory iswill beself-authenticating
2514	and admissible in unemployment compensation hearings, and such
2515	evidence createswill createa rebuttable presumption that the
2516	individual used, or was using, controlled substances, subject to
2517	the following conditions:
2518	(a) To qualify for the presumption described in this
2519	subsection, an employer must have implemented a drug-free
2520	workplace program under ss. 440.101 and 440.102, and must submit
2521	proof that the employer has qualified for the insurance
2522	discounts provided under s. 627.0915, as certified by the
2523	insurance carrier or self-insurance unit. In lieu of these
2524	requirementsthereof, an employer who does not fit the
2525	definition of "employer" in s. 440.102 may qualify for the
2526	presumption ifprovided thatthe employer is in compliance with
2527	equivalent or more stringent drug-testing standards established
2528	by federal law or regulation.
2529	(b) Only laboratories licensed and approved as provided in
2530	s. 440.102(9), or as provided by equivalent or more stringent
2531	licensing requirements established by federal law or regulation
2532	may perform the drugsuchtests.
2533	(c) Disclosure of drug test results and other information
2534	pertaining to drug testing of individuals who claim or receive
2535	compensation under this chapter shall be governed by the
2536	provisions ofs. 443.1715.
2537	Section 25. Section 443.111, Florida Statutes, is amended
2538	to read:
2539	443.111 Payment of benefits.--
2540	(1) MANNER OF PAYMENT.--Benefits areshall bepayable from
2541	the fund in accordance with such rules adopted by the Agency for
2542	Workforce Innovationas the division may prescribe, subject to
2543	the following requirements:
2544	(a) Benefits are payableshall be paid through claims
2545	offices or by mail or electronically.
2546	(b) Each claimant mustshallreport in the manner
2547	prescribed by the Agency for Workforce Innovationdivisionto
2548	certify for benefits thatwhich are paid and mustshallcontinue
2549	to report at least biweekly to receive unemployment benefits and
2550	to attest to the fact that she or he is able and available for
2551	work, has not refused suitable work, and is seeking work and, if
2552	she or he has worked, to report earnings from thatsuch work.
2553	Each claimant must continue to report regardless of any appeal
2554	or pending appeal relating to her or his eligibility or
2555	disqualification for benefits.
2556	(2) QUALIFYING REQUIREMENTS.--To establish a benefit year
2557	for unemployment insurance benefits, effective on or after July
2558	1, 1996,an individual must have:
2559	(a) Wage credits in two or more calendar quarters of the
2560	individual's base period.
2561	(b) Minimum total base period wage credits equal to the
2562	high quarter wages multiplied by 1.5, but at leastnot less than
2563	$3,400 in the base period.
2564	(3) WEEKLY BENEFIT AMOUNT.--An individual's "weekly
2565	benefit amount" isshall bean amount equal to one twenty-sixth
2566	of the total wages for insured work paid during that quarter of
2567	the base period in which thesuchtotal wages paid were the
2568	highest, but not less than $32 or more than $275. For claims
2569	with benefit years beginning January 1, 2000, through December
2570	31, 2000, an additional 5 percent of the weekly benefit amount
2571	shall be added for the first 8 compensable weeks of benefits
2572	paid, not to exceed $288.TheSuchweekly benefit amount, if not
2573	a multiple of $1, isshall berounded downward to the nearest
2574	full dollar amount. The maximum weekly benefit amount in effect
2575	at the time the claimant establishes an individual weekly
2576	benefit amount isshall bethe maximum benefit amount applicable
2577	throughout the claimant's benefit year.
2578	(4) WEEKLY BENEFIT FOR UNEMPLOYMENT.--
2579	(a) Total.--Each eligible individual who is totally
2580	unemployed in any week isshall be paid for thewith respect to
2581	such week a benefit in an amountequal to her or his weekly
2582	benefit amount.
2583	(b) Partial.--Each eligible individual who is partially
2584	unemployed in any week isshall be paid for thewith respect to
2585	such week a benefit in an amountequal to her or his weekly
2586	benefit less that part of the earned income, if any,(if any)
2587	payable to her or him for thewith respect to suchweek which is
2588	in excess of 8 times the federal hourly minimum wage. These
2589	Such benefits, if not a multiple of $1, areshall berounded
2590	downward to the nearest full dollar amount. This paragraph
2591	applies only to weeks of unemployment beginning on or after July
2592	5, 1992.
2593	(5) DURATION OF BENEFITS.--
2594	(a)1. EachAny otherwise eligible individual isshall be
2595	entitled during any benefit year to a total amount of benefits
2596	equal to 25 percent of the total wages in his or herthebase
2597	period, not to exceed $7,150. For claims with benefit years
2598	beginning January 1, 2000, through December 31, 2000, an
2599	additional amount equal to 5 percent of the weekly benefit
2600	amount multiplied by 8 shall be added to the calculated total
2601	amount of benefits, the sum of which may not exceed $7,254.
2602	However, thesuchtotal amount of benefits, if not a multiple of
2603	$1, isshall berounded downward to the nearest full dollar
2604	amount. TheseSuch benefits areshall bepayable at a weekly
2605	rate no greater than the weekly benefit amount.
2606	2. For the purposes of this subsection, wages areshall be
2607	counted as "wages for insured work" for benefit purposes with
2608	respect to any benefit year only if thesuch benefit year begins
2609	aftersubsequent to the date on which the employing unit by whom
2610	thesuchwages were paid has satisfied the conditions of this
2611	chapter forwith respect tobecoming an employer.
2612	(b) If the remuneration of an individual is not based upon
2613	a fixed period or duration of time or if the individual's wages
2614	are paid at irregular intervals or in asuch manner that doesas
2615	not toextend regularly over the period of employment, the wages
2616	for any week or for any calendar quarter for the purpose of
2617	computing an individual's right to employment benefits only are
2618	shall be determined in thesuch manner as may by rule be
2619	prescribed by rule. TheseSuch rules, to the extent practicable,
2620	mustso far as possible, shallsecure results reasonably similar
2621	to those thatwhichwould prevail if the individual were paid
2622	her or his wages at regular intervals.
2623	(6) EXTENDED BENEFITS.--
2624	(a) Definitions.--As used in this subsection, unless the
2625	context clearly requires otherwise, the term:
2626	1. "Extended benefit period" means a period which:
2627	a. Begins with the third week after a week for which there
2628	is a state "on" indicator; and
2629	b. Ends with either of the following weeks, whichever
2630	occurs later:
2631	(I) The third week after the first week for which there is
2632	a state "off" indicator; or
2633	(II) The 13th consecutive week of such period.
2634
2635	However, no extended benefit period may begin by reason of a
2636	state "on" indicator before the 14th week following the end of a
2637	prior extended benefit period which was in effect with respect
2638	to this state.
2639	2. There is a "state 'on' indicator" for a week if the
2640	rate of insured unemployment (not seasonally adjusted) under the
2641	state law, for the period consisting of such week and the 12
2642	weeks immediately preceding it:
2643	a. Equaled or exceeded 120 percent of the average of such
2644	rates for the corresponding 13-week period ending in each of the
2645	preceding 2 calendar years; and
2646	b. Equaled or exceeded 5 percent.
2647	3. There is a "state 'off' indicator" for a week if, for
2648	the period consisting of such week and the immediately preceding
2649	12 weeks, either sub-subparagraph a. or sub-subparagraph b. of
2650	subparagraph 2. was not satisfied.
2651	4. "Rate of insured unemployment," for purposes of
2652	subparagraphs 2. and 3., means the percentage derived by
2653	dividing the average weekly number of individuals filing claims
2654	for regular compensation in this state excluding extended
2655	benefit claimants for weeks of unemployment with respect to the
2656	most recent 13-consecutive-week period, as determined by the
2657	division on the basis of its reports to the United States
2658	Secretary of Labor, by the average monthly employment covered
2659	under this chapter for the first four of the most recent six
2660	completed calendar quarters ending before the end of such 13-
2661	week period.
2662	5. "Regular benefits" means benefits payable to an
2663	individual under this chapter or under any other state law,
2664	including benefits payable to federal civilian employees and to
2665	ex-service members pursuant to 5 U.S.C. chapter 85, other than
2666	extended benefits.
2667	6. "Extended benefits" means benefits, including benefits
2668	payable to federal civilian employees and to ex-service members
2669	pursuant to 5 U.S.C. chapter 85, payable to an individual under
2670	the provisions of this subsection for weeks of unemployment in
2671	her or his eligibility period.
2672	7. "Eligibility period" of an individual means the period
2673	consisting of the weeks in her or his benefit year which begin
2674	in an extended benefit period and, if her or his benefit year
2675	ends within such extended benefit period, any weeks thereafter
2676	which begin in such period.
2677	8. "Exhaustee" means an individual who, with respect to
2678	any week of unemployment in her or his eligibility period:
2679	a. Has received, prior to such week, all of the regular
2680	benefits that were available to her or him under this chapter or
2681	any other state law, including dependents' allowances and
2682	benefits payable to federal civilian employees and ex-service
2683	members under 5 U.S.C. chapter 85, in her or his current benefit
2684	year that includes such week. For the purposes of this
2685	subparagraph, an individual shall be deemed to have received all
2686	of the regular benefits that were available to her or him
2687	although, as a result of a pending appeal with respect to wages
2688	paid for insured work that were not considered in the original
2689	monetary determination in her or his benefit year, she or he may
2690	subsequently be determined to be entitled to added regular
2691	benefits;
2692	b. Her or his benefit year having expired prior to such
2693	week, has been paid no, or insufficient, wages for insured work
2694	on the basis of which she or he could establish a new benefit
2695	year that would include such week; and
2696	c.(I) Has no right to unemployment benefits or allowances,
2697	as the case may be, under the Railroad Unemployment Insurance
2698	Act or such other federal laws as are specified in regulations
2699	issued by the United States Secretary of Labor; and
2700	(II) Has not received and is not seeking unemployment
2701	benefits under the unemployment compensation law of Canada; but
2702	if she or he is seeking such benefits and the appropriate agency
2703	finally determines that she or he is not entitled to benefits
2704	under such law, she or he is considered an exhaustee.
2705	(b) Effect of state law provisions relating to regular
2706	benefits on claims for, and the payment of, extended
2707	benefits.--Except when the result would be inconsistent with the
2708	other provisions of this subsection, as provided in the rules of
2709	the division, the provisions of this chapter which apply to
2710	claims for, or the payment of, regular benefits shall apply to
2711	claims for, and the payment of, extended benefits. Such
2712	extended benefits shall be charged to the experience rating
2713	accounts of employers to the extent the share of such extended
2714	benefits paid from this state's unemployment compensation trust
2715	fund is not eligible for reimbursement from federal sources.
2716	(c) Eligibility requirements for extended benefits.--
2717	1. An individual shall be eligible to receive extended
2718	benefits with respect to any week of unemployment in her or his
2719	eligibility period only if the division finds that, with respect
2720	to such week:
2721	a. She or he is an exhaustee as defined in subparagraph
2722	(a)8.
2723	b. She or he has satisfied the requirements of this
2724	chapter for the receipt of regular benefits that are applicable
2725	to individuals claiming extended benefits, including not being
2726	subject to a disqualification for the receipt of benefits. An
2727	individual who is disqualified to receive regular benefits due
2728	to her or his having voluntarily left work, having been
2729	discharged from work for misconduct, or having refused suitable
2730	work may not receive extended benefits even after the
2731	disqualification period for regular benefits has terminated.
2732	However, if the disqualification period for regular benefits
2733	terminates because the individual received the required amount
2734	of remuneration for services rendered as a common-law employee,
2735	she or he may receive extended benefits.
2736	c. The individual has been paid wages for insured work
2737	with respect to the applicable benefit year equal to one-and-
2738	one-half times the high quarter earnings during this base
2739	period.
2740	2.a. Except as provided in sub-subparagraph b., an
2741	individual shall not be eligible for extended benefits for any
2742	week if:
2743	(I) Extended benefits are payable for such week pursuant
2744	to an interstate claim filed in any state under the interstate
2745	benefit payment plan, and
2746	(II) No extended benefit period is in effect for such week
2747	in such state.
2748	b. This subparagraph shall not apply with respect to the
2749	first 2 weeks for which extended benefits are payable, pursuant
2750	to an interstate claim filed under the interstate benefit
2751	payment plan, to the individual from the extended benefit
2752	account established for the individual with respect to the
2753	benefit year.
2754	3.a. An individual shall be disqualified for receipt of
2755	extended benefits if the division finds that, during any week of
2756	unemployment in her or his eligibility period:
2757	(I) She or he has failed to apply for suitable work or, if
2758	offered, has failed to accept suitable work, unless the
2759	individual can furnish to the division satisfactory evidence
2760	that her or his prospects for obtaining work in her or his
2761	customary occupation within a reasonably short period are good.
2762	If such evidence is deemed satisfactory for this purpose, the
2763	determination of whether any work is suitable with respect to
2764	such individual shall be made in accordance with the definition
2765	of suitable work contained in s. 443.101(2). Such
2766	disqualification shall begin with the week in which such failure
2767	occurred and shall continue until she or he has been employed
2768	for at least 4 weeks and has earned wages equal to or in excess
2769	of 17 times her or his weekly benefit amount.
2770	(II) She or he has failed to furnish tangible evidence
2771	that she or he has actively engaged in a systematic and
2772	sustained effort to find work. Such disqualification shall begin
2773	with the week in which such failure occurred and shall continue
2774	until she or he has been employed for at least 4 weeks and has
2775	earned wages equal to or in excess of 4 times her or his weekly
2776	benefit amount.
2777	b. Except as otherwise provided in sub-sub-subparagraph
2778	a.(I), for purposes of this subparagraph, the term "suitable
2779	work" means any work which is within the individual's
2780	capabilities to perform, if:
2781	(I) The gross average weekly remuneration payable for the
2782	work exceeds the sum of the individual's weekly benefit amount
2783	plus the amount, if any, of supplemental unemployment benefits,
2784	as defined in s. 501(c)(17)(D) of the Internal Revenue Code of
2785	1954, as amended, payable to such individual for such week;
2786	(II) The wages payable for the work equal the higher of
2787	the minimum wages provided by s. 6(a)(1) of the Fair Labor
2788	Standards Act of 1938, without regard to any exemption, or the
2789	state or local minimum wage;
2790	(III) The position was offered to the individual in
2791	writing and was listed with the State Employment Service; and
2792	(IV) Such work otherwise meets the definition of suitable
2793	work contained in s. 443.101(2) to the extent that such criteria
2794	of suitability are not inconsistent with the provisions of this
2795	subparagraph.
2796	4. However, notwithstanding subparagraph 3., or any other
2797	provision of this chapter, an individual who is in training
2798	approved under s. 236(a)(1) of the Trade Act of 1974, as
2799	amended, may not be determined to be ineligible or disqualified
2800	for extended benefits with respect to her or his enrollment in
2801	such training or because of leaving work which is not suitable
2802	employment to enter such training. For the purposes of this
2803	subparagraph, the term "suitable employment" means, with respect
2804	to a worker, work of a substantially equal or higher skill level
2805	than the worker's past adversely affected employment, as defined
2806	for purposes of the Trade Act of 1974, as amended, the wages for
2807	which are not less than 80 percent of the worker's average
2808	weekly wage, as determined for purposes of the Trade Act of
2809	1974, as amended.
2810	(d) Weekly extended benefit amount.--The weekly extended
2811	benefit amount payable to an individual for a week of total
2812	unemployment in her or his eligibility period shall be an amount
2813	equal to the weekly benefit amount payable to her or him during
2814	her or his applicable benefit year. For any individual who was
2815	paid benefits during the applicable benefit year in accordance
2816	with more than one weekly benefit amount, the weekly extended
2817	benefit amount shall be the average of such weekly benefit
2818	amounts.
2819	(e) Total extended benefit amount.--
2820	1. Except as provided in subparagraph 2., the total
2821	extended benefit amount payable to any eligible individual with
2822	respect to her or his applicable benefit year shall be the
2823	lesser of the following amounts:
2824	a. Fifty percent of the total amount of regular benefits
2825	which were payable to her or him under this chapter in her or
2826	his applicable benefit year; or
2827	b. Thirteen times her or his weekly benefit amount which
2828	was payable to her or him under this chapter for a week of total
2829	unemployment in the applicable benefit year.
2830	2. Notwithstanding any other provision of this chapter or
2831	any federal law, if the benefit year of an individual ends
2832	within an extended benefit period, the number of weeks of
2833	extended benefits that such individual would, but for this
2834	paragraph, be entitled to receive in that extended benefit
2835	period with respect to weeks of unemployment beginning after the
2836	end of the benefit year shall be reduced (but not to below zero)
2837	by the number of weeks for which the individual received, within
2838	such benefit year, trade readjustment allowances under the Trade
2839	Act of 1974, as amended.
2840	(f) Beginning and termination of extended benefit
2841	period.--Whenever an extended benefit period is to become
2842	effective in this state or an extended benefit period is to be
2843	terminated in this state, the division shall make an appropriate
2844	public announcement.
2845	(g) Computations.--Computations required by the provisions
2846	of subparagraph (a)4. shall be made by the division, in
2847	accordance with regulations prescribed by the United States
2848	Secretary of Labor.
2849	(h) Recovery of overpayments under the Trade Act of 1974,
2850	as amended.--Any person who has been determined by either this
2851	state, a cooperating state agency, the United States Secretary
2852	of Labor, or a court of competent jurisdiction to have received
2853	any payments under the Trade Act of 1974, as amended, to which
2854	the person was not entitled shall have such sum deducted from
2855	any extended benefits payable to her or him under this section,
2856	except that no single deduction under this paragraph shall
2857	exceed 50 percent of the amount otherwise payable. The amounts
2858	so deducted shall be paid to the agency which issued the
2859	payments under the Trade Act of 1974, as amended, for return to
2860	the United States Treasury. However, except for overpayments
2861	determined by a court of competent jurisdiction, no deduction
2862	may be made under this paragraph until a determination by the
2863	state agency or the United States Secretary of Labor has become
2864	final.
2865	(7) SHORT-TIME COMPENSATION PROGRAM.--
2866	(a) Definitions.--As used in this subsection, the term:
2867	1. "Affected unit" means a specified plant, department,
2868	shift, or other definable unit of two or more employees
2869	designated by the employer to participate in a short-time
2870	compensation plan.
2871	2. "Normal weekly hours of work" means the number of hours
2872	in a week that an individual would regularly work for the short-
2873	time compensation employer, not to exceed 40 hours, excluding
2874	overtime.
2875	3. "Short-time compensation benefits" means benefits
2876	payable to individuals in an affected unit under an approved
2877	short-time compensation plan.
2878	4. "Short-time compensation employer" means an employer
2879	with a short-time compensation plan in effect.
2880	5. "Short-time compensation plan" or "plan" means an
2881	employer's written plan for reducing unemployment under which an
2882	affected unit shares the work remaining after its normal weekly
2883	hours of work are reduced.
2884	(b) Requirements for approval of short-time compensation
2885	plans.--An employer wishing to participate in the short-time
2886	compensation program shall submit a signed, written, short-time
2887	plan to the director of the division for approval. The director
2888	shall approve the plan if:
2889	1. The plan applies to and identifies the specific
2890	affected units.
2891	2. The individuals in the affected unit are identified by
2892	name and social security number.
2893	3. The normal weekly hours of work for individuals in the
2894	affected unit or units are reduced by not less than 10 percent
2895	and by not more than 40 percent.
2896	4. The plan includes a certified statement by the employer
2897	that the aggregate reduction in work hours is in lieu of
2898	temporary layoffs which would have affected at least 10 percent
2899	of the employees in the affected unit and which would have
2900	resulted in an equivalent reduction in work hours.
2901	5. The plan applies to at least 10 percent of the
2902	employees in the affected unit.
2903	6. The plan is approved in writing by the collective
2904	bargaining agent for each collective bargaining agreement
2905	covering any individual in the affected unit.
2906	7. The plan will not serve as a subsidy to seasonal
2907	employers during the off season or as a subsidy to employers who
2908	have traditionally used part-time employees.
2909	8. The plan certifies the manner in which the employer
2910	will treat fringe benefits of the individuals in the affected
2911	unit if the hours of the individuals are reduced to less than
2912	their normal weekly hours of work. For purposes of this
2913	subparagraph, the term "fringe benefits" includes, but is not
2914	limited to, health insurance, retirement benefits under defined
2915	benefit pension plans (as defined in subsection 35 of s. 1002 of
2916	the Employee Retirement Income Security Act of 1974, 29 U.S.C.),
2917	paid vacation and holidays, and sick leave.
2918	(c) Approval or disapproval of the plan.--The director
2919	shall approve or disapprove a short-time compensation plan in
2920	writing within 15 days after its receipt. If the plan is
2921	denied, the director shall notify the employer of the reasons
2922	for disapproval.
2923	(d) Beginning and termination of short-time compensation
2924	benefit period.--A plan shall be effective on the date of its
2925	approval by the director and shall expire at the end of the 12th
2926	full calendar month after its effective date.
2927	(e) Eligibility requirements for short-time compensation
2928	benefits.--
2929	1. Except as provided in this paragraph, an individual is
2930	eligible to receive short-time compensation benefits with
2931	respect to any week only if she or he has satisfied the
2932	requirements of this chapter and the division finds that:
2933	a. The individual is employed as a member of an affected
2934	unit in an approved plan which was approved prior to the week
2935	and is in effect for the week.
2936	b. The individual is able to work and is available for
2937	additional hours of work or for full-time work with the short-
2938	time employer.
2939	c. The normal weekly hours of work of the individual were
2940	reduced by at least 10 percent but not by more than 40 percent,
2941	with a corresponding reduction in wages.
2942	2. The division may not deny short-time compensation
2943	benefits to an individual who is otherwise eligible for such
2944	benefits for any week by reason of the application of any
2945	provision of this chapter relating to availability for work,
2946	active search for work, or refusal to apply for or accept work
2947	from other than the short-time compensation employer of such
2948	individual.
2949	3. Notwithstanding any other provision of this chapter, an
2950	individual is deemed unemployed in any week for which
2951	compensation is payable to her or him, as an employee in an
2952	affected unit, for less than her or his normal weekly hours of
2953	work in accordance with an approved short-time compensation plan
2954	in effect for the week.
2955	(f) Weekly short-time compensation benefit amount.--The
2956	weekly short-time compensation benefit amount payable to an
2957	individual shall be an amount equal to the product of her or his
2958	weekly benefit amount as provided in subsection (3) and the
2959	ratio of the number of normal weekly hours of work for which the
2960	employer would not compensate the individual to the individual's
2961	normal weekly hours of work. Such benefit amount, if not a
2962	multiple of $1, shall be rounded downward to the next lower
2963	multiple of $1.
2964	(g) Total short-time compensation benefit amount.--No
2965	individual shall be paid benefits under this paragraph in any
2966	benefit year for more than the maximum entitlement provided in
2967	subsection (5), nor shall an individual be paid short-time
2968	compensation benefits for more than 26 weeks in any benefit
2969	year.
2970	(h) Effect of short-time compensation benefits relating to
2971	the payment of regular and extended benefits.--
2972	1. The short-time compensation benefits paid to an
2973	individual shall be deducted from the total benefit amount
2974	established for that individual as provided in subsection (5).
2975	2. An individual who has received all of the short-time
2976	compensation or combined unemployment compensation and short-
2977	time compensation available in a benefit year shall be
2978	considered an exhaustee for purposes of the extended benefits
2979	program as provided in subsection (6) and, if otherwise eligible
2980	under those provisions, shall be eligible to receive extended
2981	benefits.
2982	3. No otherwise eligible individual shall be disqualified
2983	from benefits for leaving employment instead of accepting a
2984	reduction in hours pursuant to the implementation of an approved
2985	plan.
2986	(i) Allocation of short-time compensation benefit
2987	charges.--Except when the result would be inconsistent with the
2988	other provisions of this chapter, short-time compensation
2989	benefits shall be charged to the employment record of employers
2990	as provided in s. 443.131(3).
2991	Section 26. Section 443.1115, Florida Statutes, is created
2992	to read:
2993	443.1115 Extended benefits.--
2994	(1) DEFINITIONS.--As used in this section, the term:
2995	(a) "Extended benefit period" means a period that:
2996	1. Begins with the third week after a week for which there
2997	is a state "on" indicator; and
2998	2. Ends with either of the following weeks, whichever
2999	occurs later:
3000	a. The third week after the first week for which there is
3001	a state "off" indicator; or
3002	b. The 13th consecutive week of that period.
3003
3004	However, an extended benefit period may not begin by reason of a
3005	state "on" indicator before the 14th week after the end of a
3006	prior extended benefit period that was in effect for this state.
3007	(b) "State 'on' indicator" means the occurrence of a week
3008	in which the rate of insured unemployment under state law, not
3009	seasonally adjusted, for the period consisting of that week and
3010	the 12 weeks immediately preceding it:
3011	1. Equals or exceeds 120 percent of the average of those
3012	rates for the corresponding 13-week period ending in each of the
3013	preceding 2 calendar years; and
3014	2. Equals or exceeds 5 percent.
3015	(c) "State 'off' indicator" means the occurrence of a week
3016	in which there is no state "on" indicator.
3017	(d) "Rate of insured unemployment" means the percentage
3018	derived by dividing the average weekly number of individuals
3019	filing claims for regular compensation in this state, excluding
3020	extended-benefit claimants for weeks of unemployment with
3021	respect to the most recent 13-consecutive-week period, as
3022	determined by the Agency for Workforce Innovation on the basis
3023	of its reports to the United States Secretary of Labor, by the
3024	average monthly employment covered under this chapter for the
3025	first four of the most recent six completed calendar quarters
3026	ending before the end of that 13-week period.
3027	(e) "Regular benefits" means benefits payable to an
3028	individual under this chapter or under any other state law,
3029	including benefits payable to federal civilian employees and to
3030	ex-service members under 5 U.S.C. ss. 8501-8525, other than
3031	extended benefits.
3032	(f) "Extended benefits" means benefits, including benefits
3033	payable to federal civilian employees and to ex-service members
3034	under 5 U.S.C. ss. 8501-8525, payable to an individual under
3035	this section for weeks of unemployment in her or his eligibility
3036	period.
3037	(g) "Eligibility period" means the period consisting of
3038	the weeks in her or his benefit year which begin in an extended
3039	benefit period and, if her or his benefit year ends within that
3040	extended benefit period, any subsequent weeks beginning in that
3041	period.
3042	(h) "Exhaustee" means an individual who, for any week of
3043	unemployment in her or his eligibility period:
3044	1. Has received, before that week, all of the regular
3045	benefits available to her or him under this chapter or any other
3046	state law, including dependents' allowances and benefits payable
3047	to federal civilian employees and ex-service members under 5
3048	U.S.C. ss. 8501-8525, in her or his current benefit year that
3049	includes that week. For the purposes of this paragraph, an
3050	individual has received all of the regular benefits available to
3051	her or him although, as a result of a pending appeal for wages
3052	paid for insured work which were not considered in the original
3053	monetary determination in her or his benefit year, she or he may
3054	subsequently be determined to be entitled to added regular
3055	benefits;
3056	2. Her or his benefit year having expired before that
3057	week, was paid no, or insufficient, wages for insured work on
3058	the basis of which she or he could establish a new benefit year
3059	that includes that week; and
3060	3.a. Has no right to unemployment benefits or allowances
3061	under the Railroad Unemployment Insurance Act or other federal
3062	laws as specified in regulations issued by the United States
3063	Secretary of Labor; and
3064	b. Has not received and is not seeking unemployment
3065	benefits under the unemployment compensation law of Canada; but
3066	if she or he is seeking those benefits and the appropriate
3067	agency finally determines that she or he is not entitled to
3068	benefits under that law, she or he is considered an exhaustee.
3069	(2) REGULAR BENEFITS ON CLAIMS FOR, AND THE PAYMENT OF,
3070	EXTENDED BENEFITS.--Except when the result is inconsistent with
3071	the other provisions of this section and as provided in the
3072	rules of the Agency for Workforce Innovation, the provisions of
3073	this chapter applying to claims for, or the payment of, regular
3074	benefits apply to claims for, and the payment of, extended
3075	benefits. These extended benefits are charged to the employment
3076	records of employers to the extent that the share of those
3077	extended benefits paid from this state's Unemployment
3078	Compensation Trust Fund is not eligible to be reimbursed from
3079	federal sources.
3080	(3) ELIGIBILITY REQUIREMENTS FOR EXTENDED BENEFITS.--
3081	(a) An individual is eligible to receive extended benefits
3082	for any week of unemployment in her or his eligibility period
3083	only if the Agency for Workforce Innovation finds that, for that
3084	week:
3085	1. She or he is an exhaustee as defined in subsection (1).
3086	2. She or he satisfies the requirements of this chapter
3087	for the receipt of regular benefits applicable to individuals
3088	claiming extended benefits, including not being subject to
3089	disqualification from the receipt of benefits. An individual
3090	disqualified from receiving regular benefits may not receive
3091	extended benefits after the disqualification period terminates
3092	if he or she was disqualified for voluntarily leaving work,
3093	being discharged from work for misconduct, or refusing suitable
3094	work. However, if the disqualification period for regular
3095	benefits terminates because the individual received the required
3096	amount of remuneration for services rendered as a common-law
3097	employee, she or he may receive extended benefits.
3098	3. The individual was paid wages for insured work for the
3099	applicable benefit year equal to 1.5 times the high quarter
3100	earnings during the base period.
3101	(b)1. Except as provided in subparagraph 2., an individual
3102	is not eligible for extended benefits for any week if:
3103	a. Extended benefits are payable for the week pursuant to
3104	an interstate claim filed in any state under the interstate
3105	benefit payment plan; and
3106	b. An extended benefit period is not in effect for the
3107	week in the other state.
3108	2. This paragraph does not apply with respect to the first
3109	2 weeks for which extended benefits are payable, pursuant to an
3110	interstate claim filed under the interstate benefit payment
3111	plan, to the individual from the extended benefit account
3112	established for the individual for the benefit year.
3113	(c)1. An individual is disqualified from receiving
3114	extended benefits if the Agency for Workforce Innovation finds
3115	that, during any week of unemployment in her or his eligibility
3116	period:
3117	a. She or he failed to apply for suitable work or, if
3118	offered, failed to accept suitable work, unless the individual
3119	can furnish to the agency satisfactory evidence that her or his
3120	prospects for obtaining work in her or his customary occupation
3121	within a reasonably short period are good. If this evidence is
3122	deemed satisfactory for this purpose, the determination of
3123	whether any work is suitable for the individual shall be made in
3124	accordance with the definition of suitable work in s.
3125	443.101(2). This disqualification begins with the week the
3126	failure occurred and continues until she or he is employed for
3127	at least 4 weeks and receives earned income of at least 17 times
3128	her or his weekly benefit amount.
3129	b. She or he failed to furnish tangible evidence that she
3130	or he actively engaged in a systematic and sustained effort to
3131	find work. This disqualification begins with the week the
3132	failure occurred and continues until she or he is employed for
3133	at least 4 weeks and receives earned income of at least 4 times
3134	her or his weekly benefit amount.
3135	2. Except as otherwise provided in sub-subparagraph 1.a.,
3136	as used in this paragraph, the term "suitable work" means any
3137	work within the individual's capabilities to perform, if:
3138	a. The gross average weekly remuneration payable for the
3139	work exceeds the sum of the individual's weekly benefit amount
3140	plus the amount, if any, of supplemental unemployment benefits,
3141	as defined in s. 501(c)(17)(D) of the Internal Revenue Code of
3142	1954, as amended, payable to the individual for that week;
3143	b. The wages payable for the work equal the higher of the
3144	minimum wages provided by s. 6(a)(1) of the Fair Labor Standards
3145	Act of 1938, without regard to any exemption, or the state or
3146	local minimum wage; and
3147	c. The work otherwise meets the definition of suitable
3148	work in s. 443.101(2) to the extent that the criteria for
3149	suitability are not inconsistent with this paragraph.
3150	(d) However, notwithstanding paragraph (c), or any other
3151	provision of this chapter, an individual who is in training
3152	approved under s. 236(a)(1) of the Trade Act of 1974, as
3153	amended, may not be determined to be ineligible or disqualified
3154	for extended benefits for her or his enrollment in training or
3155	because of leaving work that is not suitable employment to enter
3156	such training. As used in this paragraph, the term "suitable
3157	employment" means work of a substantially equal or higher skill
3158	level than the worker's past adversely affected employment, as
3159	defined for purposes of the Trade Act of 1974, as amended, the
3160	wages for which are at least 80 percent of the worker's average
3161	weekly wage, as determined for purposes of the Trade Act of
3162	1974, as amended.
3163	(4) WEEKLY EXTENDED BENEFIT AMOUNT.--The weekly extended
3164	benefit amount payable to an individual for a week of total
3165	unemployment in her or his eligibility period is equal to the
3166	weekly benefit amount payable to her or him during her or his
3167	applicable benefit year. For any individual who is paid benefits
3168	during the applicable benefit year in accordance with more than
3169	one weekly benefit amount, the weekly extended benefit amount is
3170	the average of those weekly benefit amounts.
3171	(5) TOTAL EXTENDED BENEFIT AMOUNT.--
3172	(a) Except as provided in paragraph (b), the total
3173	extended benefit amount payable to an eligible individual for
3174	her or his applicable benefit year is the lesser of:
3175	1. Fifty percent of the total regular benefits payable to
3176	her or him under this chapter in her or his applicable benefit
3177	year; or
3178	2. Thirteen times her or his weekly benefit amount payable
3179	to her or him under this chapter for a week of total
3180	unemployment in the applicable benefit year.
3181	(b) Notwithstanding any other provision of this chapter,
3182	if the benefit year of an individual ends within an extended
3183	benefit period, the number of weeks of extended benefits the
3184	individual is entitled to receive in that extended benefit
3185	period for weeks of unemployment beginning after the end of the
3186	benefit year, except as provided in this subsection, is reduced,
3187	but not to below zero, by the number of weeks for which the
3188	individual received, within that benefit year, trade
3189	readjustment allowances under the Trade Act of 1974, as amended.
3190	(6) COMPUTATIONS.--The Agency for Workforce Innovation
3191	shall perform the computations required under paragraph (1)(d)
3192	in accordance with regulations of the United States Secretary of
3193	Labor.
3194	(7) RECOVERY OF OVERPAYMENTS UNDER THE TRADE ACT OF 1974,
3195	AS AMENDED.--If the state, a cooperating state agency, the
3196	United States Secretary of Labor, or a court of competent
3197	jurisdiction finds that a person has received payments under the
3198	Trade Act of 1974, as amended, to which the person was not
3199	entitled, the sum of those payments shall be deducted from the
3200	extended benefits payable to that person under this section,
3201	except that each single deduction under this subsection may not
3202	exceed 50 percent of the amount otherwise payable. The amounts
3203	deducted must be paid to the agency that issued the payments
3204	under the Trade Act of 1974, as amended, for return to the
3205	United States Treasury. However, except for overpayments
3206	determined by a court of competent jurisdiction, a deduction may
3207	not be made under this subsection until a determination by the
3208	state agency or the United States Secretary of Labor is final.
3209	Section 27. Section 443.1116, Florida Statutes, is created
3210	to read:
3211	443.1116 Short-time compensation.--
3212	(1) DEFINITIONS.--As used in this section, the term:
3213	(a) "Affected unit" means a specified plant, department,
3214	shift, or other definable unit of two or more employees
3215	designated by the employer to participate in a short-time
3216	compensation plan.
3217	(b) "Normal weekly hours of work" means the number of
3218	hours in a week that an individual would regularly work for the
3219	short-time compensation employer, not to exceed 40 hours,
3220	excluding overtime.
3221	(c) "Short-time compensation benefits" means benefits
3222	payable to individuals in an affected unit under an approved
3223	short-time compensation plan.
3224	(d) "Short-time compensation employer" means an employer
3225	with a short-time compensation plan in effect.
3226	(e) "Short-time compensation plan" or "plan" means an
3227	employer's written plan for reducing unemployment under which an
3228	affected unit shares the work remaining after its normal weekly
3229	hours of work are reduced.
3230	(2) APPROVAL OF SHORT-TIME COMPENSATION PLANS.--An
3231	employer wishing to participate in the short-time compensation
3232	program must submit a signed, written, short-time plan to the
3233	director of the Agency for Workforce Innovation for approval.
3234	The director or his or her designee shall approve the plan if:
3235	(a) The plan applies to and identifies each specific
3236	affected unit;
3237	(b) The individuals in the affected unit are identified by
3238	name and social security number;
3239	(c) The normal weekly hours of work for individuals in the
3240	affected unit are reduced by at least 10 percent and by not more
3241	than 40 percent;
3242	(d) The plan includes a certified statement by the
3243	employer that the aggregate reduction in work hours is in lieu
3244	of temporary layoffs that would affect at least 10 percent of
3245	the employees in the affected unit and that would have resulted
3246	in an equivalent reduction in work hours;
3247	(e) The plan applies to at least 10 percent of the
3248	employees in the affected unit;
3249	(f) The plan is approved in writing by the collective
3250	bargaining agent for each collective bargaining agreement
3251	covering any individual in the affected unit;
3252	(g) The plan does not serve as a subsidy to seasonal
3253	employers during the off season or as a subsidy to employers who
3254	traditionally use part-time employees; and
3255	(h) The plan certifies the manner in which the employer
3256	will treat fringe benefits of the individuals in the affected
3257	unit if the hours of the individuals are reduced to less than
3258	their normal weekly hours of work. As used in this paragraph,
3259	the term "fringe benefits" includes, but is not limited to,
3260	health insurance, retirement benefits under defined benefit
3261	pension plans as defined in subsection 35 of s. 1002 of the
3262	Employee Retirement Income Security Act of 1974, 29 U.S.C., paid
3263	vacation and holidays, and sick leave.
3264	(3) APPROVAL OR DISAPPROVAL OF THE PLAN.--The director or
3265	his or her designee shall approve or disapprove a short-time
3266	compensation plan in writing within 15 days after its receipt.
3267	If the plan is denied, the director or his or her designee shall
3268	notify the employer of the reasons for disapproval.
3269	(4) BEGINNING AND TERMINATION OF SHORT-TIME COMPENSATION
3270	BENEFIT PERIOD.--A plan takes effect on the date of its approval
3271	by the director or his or her designee and expires at the end of
3272	the 12th full calendar month after its effective date.
3273	(5) ELIGIBILITY REQUIREMENTS FOR SHORT-TIME COMPENSATION
3274	BENEFITS.--
3275	(a) Except as provided in this subsection, an individual
3276	is eligible to receive short-time compensation benefits for any
3277	week only if she or he complies with this chapter and the Agency
3278	for Workforce Innovation finds that:
3279	1. The individual is employed as a member of an affected
3280	unit in an approved plan that was approved before the week and
3281	is in effect for the week;
3282	2. The individual is able to work and is available for
3283	additional hours of work or for full-time work with the short-
3284	time employer; and
3285	3. The normal weekly hours of work of the individual are
3286	reduced by at least 10 percent but not by more than 40 percent,
3287	with a corresponding reduction in wages.
3288	(b) The Agency for Workforce Innovation may not deny
3289	short-time compensation benefits to an individual who is
3290	otherwise eligible for these benefits for any week by reason of
3291	the application of any provision of this chapter relating to
3292	availability for work, active search for work, or refusal to
3293	apply for or accept work from other than the short-time
3294	compensation employer of that individual.
3295	(c) Notwithstanding any other provision of this chapter,
3296	an individual is deemed unemployed in any week for which
3297	compensation is payable to her or him, as an employee in an
3298	affected unit, for less than her or his normal weekly hours of
3299	work in accordance with an approved short-time compensation plan
3300	in effect for the week.
3301	(6) WEEKLY SHORT-TIME COMPENSATION BENEFIT AMOUNT.--The
3302	weekly short-time compensation benefit amount payable to an
3303	individual is equal to the product of her or his weekly benefit
3304	amount as provided in s. 443.111(3) and the ratio of the number
3305	of normal weekly hours of work for which the employer would not
3306	compensate the individual to the individual's normal weekly
3307	hours of work. The benefit amount, if not a multiple of $1, is
3308	rounded downward to the next lower multiple of $1.
3309	(7) TOTAL SHORT-TIME COMPENSATION BENEFIT AMOUNT.--An
3310	individual may not be paid benefits under this section in any
3311	benefit year for more than the maximum entitlement provided in
3312	s. 443.111(5), and an individual may not be paid short-time
3313	compensation benefits for more than 26 weeks in any benefit
3314	year.
3315	(8) EFFECT OF SHORT-TIME COMPENSATION BENEFITS RELATING TO
3316	THE PAYMENT OF REGULAR AND EXTENDED BENEFITS.--
3317	(a) The short-time compensation benefits paid to an
3318	individual shall be deducted from the total benefit amount
3319	established for that individual in s. 443.111(5).
3320	(b) An individual who receives all of the short-time
3321	compensation or combined unemployment compensation and short-
3322	time compensation available in a benefit year is considered an
3323	exhaustee for purposes of the extended benefits program in s.
3324	443.1115 and, if otherwise eligible under those provisions, is
3325	eligible to receive extended benefits.
3326	(c) An otherwise eligible individual may not be
3327	disqualified from benefits for leaving employment instead of
3328	accepting a reduction in hours under an approved plan.
3329	(9) ALLOCATION OF SHORT-TIME COMPENSATION BENEFIT
3330	CHARGES.--Except when the result is inconsistent with the other
3331	provisions of this chapter, short-time compensation benefits
3332	shall be charged to the employment record of employers as
3333	provided in s. 443.131(3).
3334	Section 28. Section 443.121, Florida Statutes, is amended
3335	to read:
3336	443.121 Employing units affected.--
3337	(1) PERIODS OF LIABILITY.--
3338	(a) Any employing unit thatwhichis or becomes an
3339	employer subject to this chapter as describeddefined in s.
3340	443.1215(1)(a), (1)(b), (1)(c), (1)(d), or (2)s.
3341	443.036(19)(a), (b), (c), (d), or (e) within any calendar year
3342	isshall be subject to this chapter during the entirewhole of
3343	suchcalendar year.
3344	(b) Any employing unit thatwhichis or becomes an
3345	employer subject to this chapter solely by reason of s.
3346	443.1215(1)(e) isthe provisions of s. 443.036(19)(f) shall be
3347	subject to this chapter only during its operation of the
3348	business acquired.
3349	(c) Any employing unit thatwhichis or becomes an
3350	employer subject to this chapter solely by reason of s.
3351	443.1215(1)(f) isthe provisions of s. 443.036(19)(g) shall be
3352	subject to this chapter only forwith respect toemployment
3353	occurring aftersubsequent to the date of thesuchacquisition.
3354	(2) TERMINATION OF COVERAGE.--
3355	(a) General.--Except as otherwise provided in this
3356	section, an employing unit ceasesshall ceaseto be an employer
3357	subject to this chapter as of January 1 of any calendar year
3358	only if it files with the tax collection service provider
3359	division, by April 30 of the year for which termination is
3360	requested, a written application for termination of coverage and
3361	the service providerdivisionfinds that the employing unit, in
3362	the preceding calendar year, did not meet the requirements of an
3363	employer, as describeddefined in s. 443.1215(1)(a), (1)(d), or
3364	(2)s. 443.036(19)(a), (d), or (e). ThisHowever, the above-
3365	prescribed time limitlimitation for the filing anof such
3366	written application may be waived by the tax collection service
3367	providerdivision in cases in which the time limit expires
3368	beforewhere such time limitation had expired prior to the
3369	establishment in the records of the division of the liability of
3370	thesuch employing unit is established in the records of the
3371	service provider. For the purposes of this subsection, the two
3372	or more employing units listedmentioned in s. 443.1215(1)(e),
3373	(1)(f), and (1)(h)s. 443.036(19)(f), (g), and(i)shall be
3374	treated as a single employing unit.
3375	(b) Nonprofit organizations.--Except as otherwise provided
3376	in subsection (4), an employing unit subject to this chapter
3377	under s. 443.1216(3) ceasesby reason of s. 443.036(21)(c) shall
3378	cease to be an employer so subject to this chapteras of January
3379	1 of any calendar year only if it files with the tax collection
3380	service providerdivision, by April 30 of the year for which
3381	termination is requested, a written application for termination
3382	of coverage and the service providerdivisionfinds that there
3383	were fewer thanno20 different days, each day being in a
3384	different week within the preceding calendar year, within which
3385	thesuchemploying unit employed four or more individuals in
3386	employment subject to this chapter. The timely filing of
3387	application may be waived as provided in paragraph (a).
3388	(c) Public employersState and political
3389	subdivisions.--Each public employer inThe state and any
3390	political subdivision of the state isshall remainan employer
3391	subject to this chapter for the duration of any employment
3392	defined in s. 443.1216(2)s. 443.036(21)(b) and ceases to be
3393	shall cease being so subject to this chapter only as provided in
3394	pursuant tosubsection (4).
3395	(3) ELECTIVE COVERAGE.--
3396	(a) General.--An employing unit, not otherwise subject to
3397	this chapter, which files with the tax collection service
3398	providerdivisionits written election to become an employer
3399	subject to this chapterhereto for at leastnot less than1
3400	calendar year, shall, with written approval of thesuchelection
3401	by the service provider, becomesdivision, becomean employer
3402	subject to this chapterheretoto the same extent as all other
3403	employers as of the date stated in thesuch approval, and ceases
3404	shall cease to be subject to this chapterheretoas of January 1
3405	of any calendar year aftersubsequent tothe first calendar year
3406	of its election only if, by April 30 of the nextsuch subsequent
3407	year, thesuch employing unit fileshas filed with the division
3408	a written notice to that effect with the tax collection service
3409	provider. However, at the expiration of the calendar year of
3410	thesuch election, the tax collection service providerdivision
3411	may reconsider thesuch voluntary election of coverage and may
3412	in its discretion notify thesuch employer that thesuch
3413	employer will not be carried upon the records of the service
3414	providerdivision as an employer, and thereupon thesuch
3415	employer ceasesshall cease to be an employer under the
3416	provisions ofthis chapter as of January 1 of the year next
3417	succeeding the last calendar year during which it was an
3418	employer under this chapter.
3419	(b) Public employersState and political subdivisions.--An
3420	Any employing unit that, including this state or any political
3421	subdivision thereof, or any instrumentality of any one or more
3422	of the foregoing which is a public employer as defined in s.
3423	443.036wholly owned by this state or by one or more of its
3424	political subdivisions, for which services that do not
3425	constitute employment as defined in this chapter are performed,
3426	may file with the tax collection service providerdivisiona
3427	written election that all thosesuchservices performed by
3428	individuals in its employ in one or more distinct establishments
3429	or places of business shall be deemed toconstitute employment
3430	for all the purposes of this chapter for at leastnot less than
3431	1 calendar year. Upon written approval of thesuchelection by
3432	the tax collection service providerdivision, thesesuch
3433	services shall be deemed toconstitute employment subject to
3434	this chapter from and after the date stated in thesuch
3435	approval. TheseSuch services shall cease to be deemed
3436	employment subject to this chapterheretoas of January 1 of any
3437	calendar year after thatsubsequent to suchcalendar year only
3438	if, by April 30 of the nextsuch subsequent year, thesuch
3439	employing unit fileshas filed with the divisiona written
3440	notice to that effect with the tax collection service provider.
3441	(c) Certain services for political subdivisions.--
3442	1. Any political subdivision of this state may elect to
3443	cover under this chapter, for at leastnot less than1 calendar
3444	year, service performed by employees in all of the hospitals and
3445	institutions of higher education operated by thesuchpolitical
3446	subdivision. Election mustis to be made by filing with the tax
3447	collection service providerdivision a notice of suchelection
3448	at least 30 days beforeprior to the effective date of thesuch
3449	election. The election may exclude any services described in s.
3450	443.1216(4)s. 443.036(21)(d). Any political subdivision
3451	electing coverage under this paragraph must be a reimbursing
3452	employer andshall make reimbursementspaymentsin lieu of
3453	contributions forwith respect to benefits attributable to this
3454	such employment,as provided forwith respect tononprofit
3455	organizations in s. 443.1312(3) and (5)s. 443.131(4)(b) and
3456	(d).
3457	2. The provisions ofin s. 443.091(4) relatingwith
3458	respectto benefit rights based on service for nonprofit
3459	organizations and state hospitals and institutions of higher
3460	education shall be applicable also applyto service covered by
3461	an election under this section.
3462	3. The amounts required to be reimbursedpaidin lieu of
3463	contributions by any political subdivision under this paragraph
3464	shall be billed, and payment made, as provided in s. 443.1312(3)
3465	fors. 443.131(4)(b) with respect to similar reimbursements
3466	paymentsby nonprofit organizations.
3467	4. An election under this paragraph may be terminated
3468	after at leastnot less than1 calendar year of coverage by
3469	filing with the tax collection service providerdivisionwritten
3470	notice not later than 30 days beforeprecedingthe last day of
3471	the calendar year in which the termination is to be effective.
3472	TheSuch termination takes effect onbecomes effective as of
3473	January 1 of the next ensuing calendar year forwith respect to
3474	services performed after that date.
3475	(4) INACTIVE EMPLOYERS.--Notwithstanding the other
3476	provisions of this section, if the tax collection service
3477	providerdivision finds that an employer ishas becomeinactive
3478	and has ceased to be an employing unit as defined by this
3479	chapter for a complete calendar year, the service provider
3480	division may automatically terminate the account of thesuch
3481	employer as of January 1 of any year following a complete
3482	calendar year in which thesuch employer hasceased to be an
3483	employing unit, and thethereupon such employer ceasesshall
3484	cease to be an employer subject to the provisions ofthis
3485	chapter.
3486	Section 29. Section 443.1215, Florida Statutes, is created
3487	to read:
3488	443.1215 Employers.--
3489	(1) Each of the following employing units is an employer
3490	subject to this chapter:
3491	(a) An employing unit that:
3492	1. In a calendar quarter during the current or preceding
3493	calendar year paid wages of at least $1,500 for service in
3494	employment; or
3495	2. For any portion of a day in each of 20 different
3496	calendar weeks, regardless of whether the weeks were
3497	consecutive, during the current or the preceding calendar year,
3498	employed at least one individual in employment, irrespective of
3499	whether the same individual was in employment during each day.
3500	(b) An employing unit for which service in employment, as
3501	defined in s. 443.1216(2), is performed, except as provided in
3502	subsection (2).
3503	(c) An employing unit for which service in employment, as
3504	defined in s. 443.1216(3), is performed, except as provided in
3505	subsection (2).
3506	(d)1. An employing unit for which agricultural labor, as
3507	defined in s. 443.1216(5), is performed.
3508	2. An employing unit for which domestic service in
3509	employment, as defined in s. 443.1216(6), is performed.
3510	(e) An individual or employing unit that acquires the
3511	organization, trade, or business, or substantially all of the
3512	assets of another individual or employing unit, which, at the
3513	time of the acquisition, is an employer subject to this chapter,
3514	or that acquires a part of the organization, trade, or business
3515	of another individual or employing unit which, at the time of
3516	the acquisition, is an employer subject to this chapter, if the
3517	other individual or employing unit would be an employer under
3518	paragraph (a) if that part constitutes its entire organization,
3519	trade, or business.
3520	(f) An individual or employing unit that acquires the
3521	organization, trade, or business, or substantially all of the
3522	assets of another employing unit, if the employment record of
3523	the predecessor before the acquisition, together with the
3524	employment record of the individual or employing unit after the
3525	acquisition, both within the same calendar year, is sufficient
3526	to render an employing unit subject to this chapter as an
3527	employer under paragraph (a).
3528	(g) An employing unit that is not otherwise an employer
3529	subject to this chapter under this section:
3530	1. For which, during the current or preceding calendar
3531	year, service is or was performed for which the employing unit
3532	is liable for any federal tax against which credit may be taken
3533	for contributions required to be paid into a state unemployment
3534	fund.
3535	2. Which, as a condition for approval of this chapter for
3536	full tax credit against the tax imposed by the Federal
3537	Unemployment Tax Act, is required under the federal act to be an
3538	employer that is subject to this chapter.
3539	(h) An employing unit that became an employer under
3540	paragraph (a), paragraph (b), paragraph (c), paragraph (d),
3541	paragraph (e), paragraph (f), or paragraph (g) and that remains
3542	an employer subject to this chapter, as provided in s. 443.121.
3543	(i) During the effective period of its election, an
3544	employing unit that elects to become subject to this chapter.
3545	(2)(a) In determining whether an employing unit for which
3546	service, other than domestic service, is also performed is an
3547	employer under paragraph(a), paragraph (b), paragraph (c), or
3548	subparagraph (d)1., the wages earned or the employment of an
3549	employee performing domestic service may not be taken into
3550	account.
3551	(b) In determining whether an employing unit for which
3552	service, other than agricultural labor, is also performed is an
3553	employer under paragraph (a), paragraph (b), paragraph (c) or
3554	subparagraph (d)1., the wages earned or the employment of an
3555	employee performing service in agricultural labor may not be
3556	taken into account. If an employing unit is determined to be an
3557	employer of agricultural labor, the employing unit is considered
3558	an employer for purposes of subsection (1).
3559	(3) An employing unit that fails to keep the records of
3560	employment required by this chapter and by the rules of the
3561	Agency for Workforce Innovation and the state agency providing
3562	unemployment tax collection services is presumed to be an
3563	employer liable for the payment of contributions under this
3564	chapter, regardless of the number of individuals employed by the
3565	employing unit. However, the tax collection service provider
3566	shall make written demand that the employing unit keep and
3567	maintain required payroll records. The demand must be made at
3568	least 6 months before assessing contributions against an
3569	employing unit determined to be an employer that is subject to
3570	this chapter solely by reason of this subsection.
3571	(4) For purposes of this section, if a week includes both
3572	December 31 and January 1, the days of that week through
3573	December 31 are deemed a calendar week, and the days of that
3574	week beginning January 1 are deemed another calendar week.
3575	Section 30. Section 443.1216, Florida Statutes, is created
3576	to read:
3577	443.1216 Employment.--Employment, as defined in s.
3578	443.036, is subject to this chapter under the following
3579	conditions:
3580	(1)(a) The employment subject to this chapter includes a
3581	service performed, including a service performed in interstate
3582	commerce, by:
3583	1. An officer of a corporation.
3584	2. An individual who, under the usual common-law rules
3585	applicable in determining the employer-employee relationship, is
3586	an employee. However, whenever a client, as defined in s.
3587	443.036(18), which would otherwise be designated as an employing
3588	unit has contracted with an employee leasing company to supply
3589	it with workers, those workers are considered employees of the
3590	employee leasing company. An employee leasing company may lease
3591	corporate officers of the client to the client and to other
3592	workers, except as prohibited by regulations of the Internal
3593	Revenue Service. Employees of an employee leasing company must
3594	be reported under the employee leasing company's tax
3595	identification number and contribution rate for work performed
3596	for the employee leasing company.
3597	3. An individual other than an individual who is an
3598	employee under subparagraph 1. or subparagraph 2., who performs
3599	services for remuneration for any person:
3600	a. As an agent-driver or commission-driver engaged in
3601	distributing meat products, vegetable products, fruit products,
3602	bakery products, beverages other than milk, or laundry or
3603	drycleaning services for his or her principal.
3604	b. As a traveling or city salesperson engaged on a full-
3605	time basis in the solicitation on behalf of, and the
3606	transmission to, his or her principal of orders from
3607	wholesalers, retailers, contractors, or operators of hotels,
3608	restaurants, or other similar establishments for merchandise for
3609	resale or supplies for use in their business operations. This
3610	sub-subparagraph does not apply to an agent-driver or a
3611	commission-driver and does not apply to sideline sales
3612	activities performed on behalf of a person other than the
3613	salesperson's principal.
3614	4. The services described in subparagraph 3. are
3615	employment subject to this chapter only if:
3616	a. The contract of service contemplates that substantially
3617	all of the services are to be performed personally by the
3618	individual;
3619	b. The individual does not have a substantial investment
3620	in facilities used in connection with the services, other than
3621	facilities used for transportation; and
3622	c. The services are not in the nature of a single
3623	transaction that is not part of a continuing relationship with
3624	the person for whom the services are performed.
3625	(b) Notwithstanding any other provision of this section,
3626	service for which a tax is required to be paid under any federal
3627	law imposing a tax against which credit may be taken for
3628	contributions required to be paid into a state unemployment fund
3629	or which as a condition for full tax credit against the tax
3630	imposed by the Federal Unemployment Tax Act is required to be
3631	covered under this chapter.
3632	(c) If the services performed during at least one-half of
3633	a pay period by an employee for the person employing him or her
3634	constitute employment, all of the services performed by the
3635	employee during the period are deemed to be employment. If the
3636	services performed during more than one-half of the pay period
3637	by an employee for the person employing him or her do not
3638	constitute employment, all of the services performed by the
3639	employee during the period are not deemed to be employment. This
3640	paragraph does not apply to services performed in a pay period
3641	by an employee for the person employing him or her if any of
3642	those services are exempted under paragraph (13)(g).
3643	(d) If two or more related corporations concurrently
3644	employ the same individual and compensate the individual through
3645	a common paymaster, each related corporation is considered to
3646	have paid wages to the individual only in the amounts actually
3647	disbursed by that corporation to the individual and is not
3648	considered to have paid the wages actually disbursed to the
3649	individual by another of the related corporations.
3650	1. As used in this paragraph, the term "common paymaster"
3651	means a member of a group of related corporations that disburses
3652	wages to concurrent employees on behalf of the related
3653	corporations and that is responsible for keeping payroll records
3654	for those concurrent employees. A common paymaster is not
3655	required to disburse wages to all the employees of the related
3656	corporations; however, this subparagraph does not apply to wages
3657	of concurrent employees which are not disbursed through a common
3658	paymaster. A common paymaster must pay concurrently employed
3659	individuals under this subparagraph by one combined paycheck.
3660	2. As used in this paragraph, the term "concurrent
3661	employment" means the existence of simultaneous employment
3662	relationships between an individual and related corporations.
3663	Those relationships require the performance of services by the
3664	employee for the benefit of the related corporations, including
3665	the common paymaster, in exchange for wages that, if deductible
3666	for the purposes of federal income tax, are deductible by the
3667	related corporations.
3668	3. Corporations are considered related corporations for an
3669	entire calendar quarter if they satisfy any one of the following
3670	tests at any time during the calendar quarter:
3671	a. The corporations are members of a "controlled group of
3672	corporations" as defined in s. 1563 of the Internal Revenue Code
3673	of 1986 or would be members if paragraph 1563(a)(4) and
3674	subsection 1563(b) did not apply.
3675	b. In the case of a corporation that does not issue stock,
3676	at least 50 percent of the members of the board of directors or
3677	other governing body of one corporation are members of the board
3678	of directors or other governing body of the other corporation or
3679	the holders of at least 50 percent of the voting power to select
3680	those members are concurrently the holders of at least 50
3681	percent of the voting power to select those members of the other
3682	corporation.
3683	c. At least 50 percent of the officers of one corporation
3684	are concurrently officers of the other corporation.
3685	d. At least 30 percent of the employees of one corporation
3686	are concurrently employees of the other corporation.
3687	4. The common paymaster must report to the tax collection
3688	service provider, as part of the unemployment compensation
3689	quarterly tax and wage report, the state unemployment
3690	compensation account number and name of each related corporation
3691	for which concurrent employees are being reported. Failure to
3692	timely report this information shall result in the related
3693	corporations being denied common paymaster status for that
3694	calendar quarter.
3695	5. The common paymaster also has the primary
3696	responsibility for remitting contributions due under this
3697	chapter for the wages it disburses as the common paymaster. The
3698	common paymaster must compute these contributions as though it
3699	were the sole employer of the concurrently employed individuals.
3700	If a common paymaster fails to timely remit these contributions
3701	or reports, in whole or in part, the common paymaster remains
3702	liable for the full amount of the unpaid portion of these
3703	contributions. In addition, each of the other related
3704	corporations using the common paymaster is jointly and severally
3705	liable for its appropriate share of these contributions. Each
3706	related corporation's share equals the greater of:
3707	a. The liability of the common paymaster under this
3708	chapter, after taking into account any contributions made.
3709	b. The liability under this chapter which, notwithstanding
3710	this section, would have existed for the wages from the other
3711	related corporations, reduced by an allocable portion of any
3712	contributions previously paid by the common paymaster for those
3713	wages.
3714	(2) The employment subject to this chapter includes
3715	service performed in the employ of a public employer as defined
3716	in s. 443.036, if the service is excluded from the definition of
3717	"employment" in s. 3306(c)(7) of the Federal Unemployment Tax
3718	Act and is not excluded from the employment subject to this
3719	chapter under subsection (4).
3720	(3) The employment subject to this chapter includes
3721	service performed by an individual in the employ of a religious,
3722	charitable, educational, or other organization, if:
3723	(a) The service is excluded from the definition of
3724	"employment" in the Federal Unemployment Tax Act solely by
3725	reason of s. 3306(c)(8) of that act; and
3726	(b) The organization had at least four individuals in
3727	employment for some portion of a day in each of 20 different
3728	weeks during the current or preceding calendar year, regardless
3729	of whether the weeks were consecutive and whether the
3730	individuals were employed at the same time.
3731	(4) For purposes of subsections (2) and (3), the
3732	employment subject to this chapter does not apply to service
3733	performed:
3734	(a) In the employ of:
3735	1. A church or a convention or association of churches.
3736	2. An organization that is operated primarily for
3737	religious purposes and that is operated, supervised, controlled,
3738	or principally supported by a church or a convention or
3739	association of churches.
3740	(b) By a duly ordained, commissioned, or licensed minister
3741	of a church in the exercise of his or her ministry or by a
3742	member of a religious order in the exercise of duties required
3743	by the order.
3744	(c) In the employ of a public employer if the service is
3745	performed by an individual in the exercise of duties:
3746	1. As an elected official.
3747	2. As a member of a legislative body, or a member of the
3748	judiciary, of a state or a political subdivision of a state.
3749	3. As an employee serving on a temporary basis in case of
3750	fire, storm, snow, earthquake, flood, or similar emergency.
3751	4. In a position that, under state law, is designated as a
3752	major nontenured policymaking or advisory position, including a
3753	position in the Senior Management Service created under s.
3754	110.402, or a policymaking or advisory position for which the
3755	duties do not ordinarily require more than 8 hours per week.
3756	5. As an election official or election worker if the
3757	amount of remuneration received by the individual during the
3758	calendar year for those services is less than $1,000.
3759	(d) In a facility operating a program of rehabilitation
3760	for individuals whose earning capacity is impaired by age,
3761	physical or mental deficiency, or injury, or a program providing
3762	remunerative work for individuals who cannot be readily absorbed
3763	in the competitive labor market because of their impaired
3764	physical or mental capacity, by an individual receiving such
3765	rehabilitation or remunerative work.
3766	(e) As part of an unemployment work-relief or work-
3767	training program assisted or financed in whole or in part by any
3768	federal agency or an agency of a state or political subdivision
3769	of a state, by an individual receiving the work relief or work
3770	training. This paragraph does not apply to unemployment work-
3771	relief or work-training programs for which unemployment
3772	compensation coverage is required by the Federal Government.
3773	(f) By an inmate of a custodial or penal institution.
3774	(5) The employment subject to this chapter includes
3775	service performed by an individual in agricultural labor if:
3776	(a) The service is performed for a person who:
3777	1. Paid remuneration in cash of at least $10,000 to
3778	individuals employed in agricultural labor in a calendar quarter
3779	during the current or preceding calendar year.
3780	2. Employed in agricultural labor at least five
3781	individuals for some portion of a day in each of 20 different
3782	calendar weeks during the current or preceding calendar year,
3783	regardless of whether the weeks were consecutive or whether the
3784	individuals were employed at the same time.
3785	(b) The service is performed by a member of a crew
3786	furnished by a crew leader to perform agricultural labor for
3787	another person.
3788	1. For purposes of this paragraph, a crew member is
3789	treated as an employee of the crew leader if:
3790	a. The crew leader holds a valid certificate of
3791	registration under the Migrant and Seasonal Agricultural Worker
3792	Protection Act of 1983 or substantially all of the crew members
3793	operate or maintain tractors, mechanized harvesting or crop-
3794	dusting equipment, or any other mechanized equipment provided by
3795	the crew leader; and
3796	b. The individual does not perform that agricultural labor
3797	as an employee of an employer other than the crew leader.
3798	2. For purposes of this paragraph, in the case of an
3799	individual who is furnished by a crew leader to perform
3800	agricultural labor for another person and who is not treated as
3801	an employee of the crew leader under subparagraph 1.:
3802	a. The other person and not the crew leader is treated as
3803	the employer of the individual; and
3804	b. The other person is treated as having paid cash
3805	remuneration to the individual equal to the cash remuneration
3806	paid to the individual by the crew leader, either on his or her
3807	own behalf or on behalf of the other person, for the
3808	agricultural labor performed for the other person.
3809	(6) The employment subject to this chapter includes
3810	domestic service performed by maids, cooks, maintenance workers,
3811	chauffeurs, social secretaries, caretakers, private yacht crews,
3812	butlers, and houseparents, in a private home, local college
3813	club, or local chapter of a college fraternity or sorority
3814	performed for a person who paid cash remuneration of at least
3815	$1,000 during a calendar quarter in the current calendar year or
3816	the preceding calendar year to individuals employed in the
3817	domestic service.
3818	(7) The employment subject to this chapter includes an
3819	individual's entire service, performed inside or both inside and
3820	outside this state if:
3821	(a) The service is localized within this state; or
3822	(b) The service is not localized within any state, but
3823	some of the service is performed in this state, and:
3824	1. The base of operations, or, if there is no base of
3825	operations, the place from which the service is directed or
3826	controlled, is located within this state; or
3827	2. The base of operations or place from which the service
3828	is directed or controlled is not located within any state in
3829	which some part of the service is performed, but the
3830	individual's residence is located within this state.
3831	(8) Services not covered under paragraph (7)(b) which are
3832	performed entirely outside of this state, and for which
3833	contributions are not required or paid under an unemployment
3834	compensation law of any other state or of the Federal
3835	Government, are deemed to be employment subject to this chapter
3836	if the individual performing the services is a resident of this
3837	state and the tax collection service provider approves the
3838	election of the employing unit for whom the services are
3839	performed, electing that the entire service of the individual is
3840	deemed to be employment subject to this chapter.
3841	(9) Service is deemed to be localized within a state if:
3842	(a) The service is performed entirely inside the state; or
3843	(b) The service is performed both inside and outside the
3844	state, but the service performed outside the state is incidental
3845	to the individual's service inside the state. Incidental service
3846	includes, but is not limited to, service that is temporary or
3847	transitory in nature or consists of isolated transactions.
3848	(10) The employment subject to this chapter includes
3849	service performed outside the United States, except in Canada,
3850	by a citizen of the United States who is in the employ of an
3851	American employer, other than service deemed employment subject
3852	to this chapter under subsection (2), subsection(3), or similar
3853	provisions of another state's law, if:
3854	(a) The employer's principal place of business in the
3855	United States is located within this state.
3856	(b) The employer does not have a place of business located
3857	in the United States, but:
3858	1. The employer is a natural person who is a resident of
3859	this state.
3860	2. The employer is a corporation organized under the laws
3861	of this state.
3862	3. The employer is a partnership or a trust and the number
3863	of the partners or trustees who are residents of this state is
3864	greater than the number who are residents of any one other
3865	state.
3866	(c) The employer is not an American employer, or neither
3867	paragraph(a) nor paragraph (b) apply, but the employer elects
3868	coverage in this state or the employer fails to elect coverage
3869	in any state and the individual files a claim for benefits based
3870	on that service under the laws of this state.
3871	(11) The employment subject to this chapter includes all
3872	service performed by an officer or member of a crew of an
3873	American vessel or American aircraft on, or in connection with,
3874	the vessel or aircraft, if the operating office from which the
3875	operations of the vessel or aircraft operating inside or both
3876	inside and outside the United States is ordinarily and regularly
3877	supervised, managed, directed, and controlled within this state.
3878	(12) The employment subject to this chapter includes
3879	services covered by a reciprocal arrangement under s. 443.221
3880	between the Agency for Workforce Innovation or its tax
3881	collection service provider and the agency charged with the
3882	administration of another state unemployment compensation law or
3883	a federal unemployment compensation law, under which all
3884	services performed by an individual for an employing unit are
3885	deemed to be performed entirely within this state, if the Agency
3886	for Workforce Innovation or its tax collection service provider
3887	approved an election of the employing unit in which all of the
3888	services performed by the individual during the period covered
3889	by the election are deemed to be insured work.
3890	(13) The following employment is exempt from this chapter:
3891	(a) Domestic service in a private home, local college
3892	club, or local chapter of a college fraternity or sorority,
3893	except as provided in subsection(6).
3894	(b) Service performed on or in connection with a vessel or
3895	aircraft that is not an American vessel or American aircraft, if
3896	the employee is employed on and in connection with the vessel or
3897	aircraft while the vessel or aircraft is outside the United
3898	States.
3899	(c) Service performed by an individual engaged in, or as
3900	an officer or member of the crew of a vessel engaged in, the
3901	catching, taking, harvesting, cultivating, or farming of any
3902	kind of fish, shellfish, crustacea, sponges, seaweeds, or other
3903	aquatic forms of animal and vegetable life, including service
3904	performed by an individual as an ordinary incident to engaging
3905	in those activities, except:
3906	1. Service performed in connection with the catching or
3907	taking of salmon or halibut for commercial purposes.
3908	2. Service performed on, or in connection with, a vessel
3909	of more than 10 net tons, determined in the manner provided for
3910	determining the registered tonnage of merchant vessels under the
3911	laws of the United States.
3912	(d) Service performed by an individual in the employ of
3913	his or her son, daughter, or spouse, including step
3914	relationships, and service performed by a child, or stepchild,
3915	under the age of 21 in the employ of his or her father, mother,
3916	stepfather, or stepmother.
3917	(e) Service performed in the employ of the Federal
3918	Government or of an instrumentality of the Federal Government
3919	which is:
3920	1. Wholly or partially owned by the United States.
3921	2. Exempt from the tax imposed by s. 3301 of the Internal
3922	Revenue Code under a federal law that specifically cites s.
3923	3301, or the corresponding section of prior law, in granting the
3924	exemption. However, to the extent that the United States
3925	Congress permits the state to require an instrumentality of the
3926	Federal Government to make payments into the Unemployment
3927	Compensation Trust Fund under this chapter, this chapter applies
3928	to that instrumentality, and to services performed for that
3929	instrumentality, in the same manner, to the same extent, and on
3930	the same terms as other employers, employing units, individuals,
3931	and services. If this state is not certified for any year by the
3932	Secretary of Labor under s. 3304 of the federal Internal Revenue
3933	Code, the tax collection service provider shall refund the
3934	payments required of each instrumentality of the Federal
3935	Government for that year from the fund in the same manner and
3936	within the same period as provided in s. 443.141(6) for
3937	contributions erroneously collected.
3938	(f) Service performed in the employ of a public employer
3939	as defined in s. 443.036, except as provided in subsection (2),
3940	and service performed in the employ of an instrumentality of a
3941	public employer as described in s. 443.036(35)(b) or (c), to the
3942	extent that the instrumentality is immune under the United
3943	States Constitution from the tax imposed by s. 3301 of the
3944	Internal Revenue Code for that service.
3945	(g) Service performed in the employ of a corporation,
3946	community chest, fund, or foundation that is organized and
3947	operated exclusively for religious, charitable, scientific,
3948	testing for public safety, literary, or educational purposes or
3949	for the prevention of cruelty to children or animals. This
3950	exemption does not apply to an employer if part of the
3951	employer's net earnings inures to the benefit of any private
3952	shareholder or individual or if a substantial part of the
3953	employer's activities involve carrying on propaganda, otherwise
3954	attempting to influence legislation, or participating or
3955	intervening in, including the publishing or distributing of
3956	statements, a political campaign on behalf of a candidate for
3957	public office, except as provided in subsection (3).
3958	(h) Service for which unemployment compensation is payable
3959	under an unemployment compensation system established by the
3960	United States Congress, of which this chapter is not a part.
3961	(i)1. Service performed during a calendar quarter in the
3962	employ of an organization exempt from the federal income tax
3963	under s. 501(a) of the Internal Revenue Code, other than an
3964	organization described in s. 401(a), or under s. 521, if the
3965	remuneration for the service is less than $50.
3966	2. Service performed in the employ of a school, college,
3967	or university, if the service is performed by a student who is
3968	enrolled and is regularly attending classes at the school,
3969	college, or university.
3970	(j) Service performed in the employ of a foreign
3971	government, including service as a consular or other officer or
3972	employee of a nondiplomatic representative.
3973	(k) Service performed in the employ of an instrumentality
3974	wholly owned by a foreign government if:
3975	1. The service is of a character similar to that performed
3976	in foreign countries by employees of the Federal Government or
3977	of an instrumentality of the Federal Government; and
3978	2. The United States Secretary of State certifies to the
3979	United States Secretary of the Treasury that the foreign
3980	government for whose instrumentality the exemption is claimed
3981	grants an equivalent exemption for similar service performed in
3982	the foreign country by employees of the Federal Government and
3983	of instrumentalities of the Federal Government.
3984	(l) Service performed as a student nurse in the employ of
3985	a hospital or a nurses' training school by an individual who is
3986	enrolled and is regularly attending classes in a nurses'
3987	training school chartered or approved under state law, service
3988	performed as an intern in the employ of a hospital by an
3989	individual who has completed a 4-year course in a medical school
3990	chartered or approved under state law, and service performed by
3991	a patient of a hospital for the hospital.
3992	(m) Service performed by an individual for a person as an
3993	insurance agent or as an insurance solicitor, if all of the
3994	service performed by the individual for that person is performed
3995	for remuneration solely by way of commission, except for
3996	services performed in accordance with 26 U.S.C. s. 3306(c)(7)
3997	and (8). For purposes of this section, those benefits excluded
3998	from the wages subject to this chapter under s. 443.1217(2)(b)-
3999	(f), inclusive, are not considered remuneration.
4000	(n) Service performed by an individual for a person as a
4001	real estate salesperson or agent, if all of the service
4002	performed by the individual for that person is performed for
4003	remuneration solely by way of commission.
4004	(o) Service performed by an individual under the age of 18
4005	in the delivery or distribution of newspapers or shopping news,
4006	excluding delivery or distribution to any point for subsequent
4007	delivery or distribution.
4008	(p) Service covered by an arrangement between the Agency
4009	for Workforce Innovation, or its tax collection service
4010	provider, and the agency charged with the administration of
4011	another state or federal unemployment compensation law under
4012	which all services performed by an individual for an employing
4013	unit during the period covered by the employing unit's duly
4014	approved election is deemed to be performed entirely within the
4015	other agency's state or under the federal law.
4016	(q) Service performed by an individual enrolled at a
4017	nonprofit or public educational institution that normally
4018	maintains a regular faculty and curriculum and normally has a
4019	regularly organized body of students in attendance at the place
4020	where its educational activities are carried on, if the
4021	institution certifies to the employer that the individual is a
4022	student in a full-time program, taken for credit at the
4023	institution that combines academic instruction with work
4024	experience, and that the service is an integral part of the
4025	program. This paragraph does not apply to service performed in a
4026	program established for or on behalf of an employer or group of
4027	employers.
4028	(r) Service performed by an individual for a person as a
4029	barber, if all of the service performed by the individual for
4030	that person is performed for remuneration solely by way of
4031	commission.
4032	(s) Casual labor not in the course of the employer's trade
4033	or business.
4034	(t) Service performed by a speech therapist, occupational
4035	therapist, or physical therapist who is nonsalaried and working
4036	under a written contract with a home health agency as defined in
4037	s. 400.462.
4038	(u) Service performed by a direct seller. As used in this
4039	paragraph, the term "direct seller" means a person:
4040	1.a. Who is engaged in the trade or business of selling or
4041	soliciting the sale of consumer products to buyers on a buy-sell
4042	basis, on a deposit-commission basis, or on a similar basis, for
4043	resale in the home or in another place that is not a permanent
4044	retail establishment; or
4045	b. Who is engaged in the trade or business of selling or
4046	soliciting the sale of consumer products in the home or in
4047	another place that is not a permanent retail establishment;
4048	2. Substantially all of whose remuneration for services
4049	described in subparagraph 1., regardless of whether paid in
4050	cash, is directly related to sales or other output, rather than
4051	to the number of hours worked; and
4052	3. Who performs the services under a written contract with
4053	the person for whom the services are performed, if the contract
4054	provides that the person will not be treated as an employee for
4055	those services for federal tax purposes.
4056	(v) Service performed by a nonresident alien for the
4057	period he or she is temporarily present in the United States as
4058	a nonimmigrant under subparagraph (F) or subparagraph (J) of s.
4059	101(a)(15) of the Immigration and Nationality Act, and which is
4060	performed to carry out the purpose specified in subparagraph (F)
4061	or subparagraph (J), as applicable.
4062	(w) Service performed by an individual for remuneration
4063	for a private, for-profit delivery or messenger service, if the
4064	individual:
4065	1. Is free to accept or reject jobs from the delivery or
4066	messenger service and the delivery or messenger service does not
4067	have control over when the individual works;
4068	2. Is remunerated for each delivery, or the remuneration
4069	is based on factors that relate to the work performed, including
4070	receipt of a percentage of any rate schedule;
4071	3. Pays all expenses, and the opportunity for profit or
4072	loss rests solely with the individual;
4073	4. Is responsible for operating costs, including fuel,
4074	repairs, supplies, and motor vehicle insurance;
4075	5. Determines the method of performing the service,
4076	including selection of routes and order of deliveries;
4077	6. Is responsible for the completion of a specific job and
4078	is liable for any failure to complete that job;
4079	7. Enters into a contract with the delivery or messenger
4080	service which specifies that the individual is an independent
4081	contractor and not an employee of the delivery or messenger
4082	service; and
4083	8. Provides the vehicle used to perform the service.
4084	(x) Service performed in agricultural labor by an
4085	individual who is an alien admitted to the United States to
4086	perform service in agricultural labor under ss. 101(a)(15)(H)
4087	and 214(c) of the Immigration and Nationality Act.
4088	(y) Service performed by a person who is an inmate of a
4089	penal institution.
4090	Section 31. Section 443.1217, Florida Statutes, is created
4091	to read:
4092	443.1217 Wages.--
4093	(1) The wages subject to this chapter include all
4094	remuneration for employment, including commissions, bonuses,
4095	back pay awards, and the cash value of all remuneration paid in
4096	any medium other than cash. The reasonable cash value of
4097	remuneration in any medium other than cash must be estimated and
4098	determined in accordance with rules adopted by the Agency for
4099	Workforce Innovation or the state agency providing tax
4100	collection services. The wages subject to this chapter include
4101	tips or gratuities received while performing services that
4102	constitute employment and are included in a written statement
4103	furnished to the employer under s. 6053(a) of the Internal
4104	Revenue Code of 1954.
4105	(2) The following wages are exempt from this chapter:
4106	(a) That part of remuneration paid to an individual by an
4107	employer for employment during a calendar year in excess of the
4108	first $7,000 of remuneration paid to the individual by the
4109	employer or his or her predecessor during that calendar year,
4110	unless that part of the remuneration is subject to a tax, under
4111	a federal law imposing the tax, against which credit may be
4112	taken for contributions required to be paid into a state
4113	unemployment fund. As used in this section only, the term
4114	"employment" includes services constituting employment under any
4115	employment security law of another state or of the Federal
4116	Government.
4117	(b) Payment by an employing unit with respect to services
4118	performed for, or on behalf of, an individual employed by the
4119	employing unit under a plan or system established by the
4120	employing unit which provides for payment to its employees
4121	generally or to a class of its employees, including any amount
4122	paid by the employing unit for insurance or annuities or paid
4123	into a fund on account of:
4124	1. Sickness or accident disability. When payment is made
4125	to an employee or any of his or her dependents, this
4126	subparagraph exempts from the wages subject to this chapter only
4127	those payments received under a workers' compensation law.
4128	2. Medical and hospitalization expenses in connection with
4129	sickness or accident disability.
4130	3. Death, if the employee:
4131	a. Does not have the option to receive, in lieu of the
4132	death benefit, part of the payment or, if the death benefit is
4133	insured, part of the premiums or contributions to premiums paid
4134	by his or her employing unit; and
4135	b. Does not have the right under the plan, system, or
4136	policy providing the death benefit to assign the benefit or to
4137	receive cash consideration in lieu of the benefit upon his or
4138	her withdrawal from the plan or system; upon termination of the
4139	plan, system, or policy; or upon termination of his or her
4140	services with the employing unit.
4141	(c) Payment on account of sickness or accident disability,
4142	or payment of medical or hospitalization expenses in connection
4143	with sickness or accident disability, by an employing unit to,
4144	or on behalf of, an individual performing services for the
4145	employing unit more than 6 calendar months after the last
4146	calendar month the individual performed services for the
4147	employing unit.
4148	(d) Payment by an employing unit, without deduction from
4149	the remuneration of an individual employed by the employing
4150	unit, of the tax imposed upon the individual under s. 3101 of
4151	the Internal Revenue Code for services performed.
4152	(e) The value of:
4153	1. Meals furnished to an employee or the employee's spouse
4154	or dependents by the employer on the business premises of the
4155	employer for the convenience of the employer; or
4156	2. Lodging furnished to an employee or the employee's
4157	spouse or dependents by the employer on the business premises of
4158	the employer for the convenience of the employer when lodging is
4159	included as a condition of employment.
4160	(f) Payment made by an employing unit to, or on behalf of,
4161	an individual performing services for the employing unit or a
4162	beneficiary of the individual:
4163	1. From or to a trust described in s. 401(a) of the
4164	Internal Revenue Code of 1954 which is exempt from tax under s.
4165	501(a) of the Internal Revenue Code of 1954 at the time of
4166	payment, unless payment is made to an employee of the trust as
4167	remuneration for services rendered as an employee of the trust
4168	and not as a beneficiary of the trust;
4169	2. Under or to an annuity plan that, at the time of
4170	payment, is a plan described in s. 403(a) of the Internal
4171	Revenue Code of 1954;
4172	3. Under a simplified employee pension if, at the time of
4173	payment, it is reasonable to believe that the employee is
4174	entitled to a deduction under s. 219(b)(2) of the Internal
4175	Revenue Code of 1954 for the payment;
4176	4. Under or to an annuity contract described in s. 403(b)
4177	of the Internal Revenue Code of 1954, other than a payment for
4178	the purchase of an annuity contract as part of a salary
4179	reduction agreement, regardless of whether the agreement is
4180	evidenced by a written instrument or otherwise;
4181	5. Under or to an exempt governmental deferred
4182	compensation plan described in s. 3121(v)(3) of the Internal
4183	Revenue Code of 1954;
4184	6. To supplement pension benefits under a plan or trust
4185	described in subparagraphs 1.-5. to account for some portion or
4186	all of the increase in the cost of living, as determined by the
4187	United States Secretary of Labor, since retirement, but only if
4188	the supplemental payments are under a plan that is treated as a
4189	welfare plan under s. 3(2)(B)(ii) of the Employee Retirement
4190	Income Security Act of 1974; or
4191	7. Under a cafeteria plan, as defined in s. 125 of the
4192	Internal Revenue Code of 1986, as amended, if the payment would
4193	not be treated as wages without regard to such plan and it is
4194	reasonable to believe that, if s. 125 of the Internal Revenue
4195	Code of 1986, as amended, applied for purposes of this section,
4196	s. 125 of the Internal Revenue Code of 1986, as amended, would
4197	not treat any wages as constructively received.
4198	(g) Payment made, or benefit provided, by an employing
4199	unit to or for the benefit of an individual performing services
4200	for the employing unit or a beneficiary of the individual if, at
4201	the time of such payment or provision of the benefit, it is
4202	reasonable to believe that the individual may exclude the
4203	payment or benefit from income under s. 127 of the Internal
4204	Revenue Code of 1986, as amended.
4205	Section 32. Section 443.131, Florida Statutes, is amended
4206	to read:
4207	443.131 Contributions.--
4208	(1) PAYMENT OF CONTRIBUTIONSWHEN PAYABLE.--Contributions
4209	shall accrue and arebecomepayable by each employer for each
4210	calendar quarter in which he or she is subject to this chapter
4211	for, with respect to wages paid during eachsuchcalendar
4212	quarter for employment. Such Contributions areshall becomedue
4213	and payablebe paid by each employer to the tax collection
4214	service providerAgency for Workforce Innovation or its designee
4215	for the fund, in accordance with thesuch rules adopted byas
4216	the Agency for Workforce Innovation or the state agency
4217	providing tax collection servicesits designee may prescribe.
4218	However, nothing in This subsection does notshall be construed
4219	to prohibit the tax collection service providerAgency for
4220	Workforce Innovation or its designeefrom allowing, at the
4221	request of the employer, employers of employees performing
4222	domestic services, as defined in s. 443.1216(6)s.
4223	443.036(21)(g), to pay contributions or report wages at
4224	intervals other than quarterly when the nonquarterlysuch
4225	payment or reporting assistsis to the service provider
4226	advantage of the Agency for Workforce Innovation or its
4227	designee, and when suchnonquarterly payment and reporting is
4228	authorized under federal law. This provision givesEmployers of
4229	employees performing domestic services maythe option to elect
4230	to report wages and pay contributionstaxesannually, with a due
4231	date of January 1 and a delinquency date of February 1. In order
4232	To qualify for this election, the employer must employ only
4233	employees performingwho performdomestic services, be eligible
4234	for a variation from the standard rate as computed under
4235	pursuant tosubsection (3), apply to this program no later than
4236	December 1 of the preceding calendar year, and agree to provide
4237	the Agency for Workforce Innovation or its tax collection
4238	service providerdesignee with any special reports that are
4239	which might be requested, as required by rule 60BB-2.025(5),
4240	Florida Administrative Code,including copies of all federal
4241	employment tax forms. An employer who failsFailureto timely
4242	furnish any wage information whenrequired by the Agency for
4243	Workforce Innovation or its tax collection service provider
4244	losesdesignee shall result in the employer's loss ofthe
4245	privilege to participateelect participationin this program,
4246	effective the calendar quarter immediately afterfollowingthe
4247	calendar quarter thein which suchfailure occurred. The
4248	employer mayis eligible to reapply for annual reporting when a
4249	after 1 complete calendar year elapses afterhas elapsed since
4250	the employer's disqualification if the employer timely furnished
4251	any requested wage information during the period in which annual
4252	reporting was denied. An employer may not deduct contributions,
4253	interests, penalties, fines, or fees required under this chapter
4254	shall not be deducted, in whole or in part, from any part ofthe
4255	wages of his or her employeesindividuals in such employer's
4256	employ. In the payment of any contributions,A fractional part
4257	of a cent less than one-half cent shall be disregarded from the
4258	payment of contributions, but a fractional part of at least
4259	unless it amounts to one-half cent or more, in which case it
4260	shall be increased to 1 cent.
4261	(2) CONTRIBUTION RATES.--Each employer mustis required to
4262	pay contributions equal to the following percentages of wages
4263	paid by him or her forwith respect toemployment:
4264	(a) Initial rate.--Each employer whose employment record
4265	ishas been chargeable with benefitsbenefit paymentsfor less
4266	than 8eightcalendar quarters shall pay contributions at the
4267	initial rate of 2.7 percent with respect to wages paid on or
4268	after January 1, 1978.
4269	(b) Variable rates.--Each employer whose employment record
4270	ishas been chargeable with benefit payments for benefits during
4271	at least 8eightcalendar quarters shall pay contributions at
4272	the standard rate in paragraph (3)(c)of 5.4 percent, except as
4273	otherwise varied throughdetermined by experience rating under
4274	subsection (3)provisions of this chapter. For the purposes of
4275	this section, the total wages on which contributions werehave
4276	beenpaid by a single employer or his or her predecessor to an
4277	individual in any state duringwithina single calendar year
4278	shall be counted to determine whether more remuneration wasthan
4279	constitutes wages has been paid to thesuch individual by the
4280	such employer or his or her predecessor in 1 calendar year than
4281	constituted wages.
4282	(c)1. Should the Congress either amend or repeal the
4283	Wagner-Peyser Act, the Federal Unemployment Tax Act, the Social
4284	Security Act, or subtitle C of the Internal Revenue Code, any
4285	act or acts supplemental to or in lieu thereof, or any part or
4286	parts of either or all of said laws, or should either or all of
4287	said laws, or any part or parts thereof, be held invalid, to the
4288	end and with such effect that appropriations of funds by the
4289	Congress and grants thereof to this state for the payment of
4290	costs of administration of the division become no longer
4291	available for such purposes, or should employers in this state
4292	subject to the payment of tax under the Federal Unemployment Tax
4293	Act be granted full credit upon such a tax for contributions or
4294	taxes paid to the Unemployment Compensation Trust Fund, then in
4295	such case, beginning with the effective date of such change in
4296	liability for payment of such federal tax, and for each year
4297	thereafter, the standard contribution rate under this chapter
4298	shall be 3 percent per annum of each such employer's payroll
4299	subject to contributions. With respect to each such employer
4300	having a reduced rate of contribution for such year pursuant to
4301	the terms of subsection (3), to the rate of contribution, as
4302	determined for such year in which such change occurs, shall be
4303	added three-tenths of 1 percent.
4304	2. The amount of the excess of tax for which such employer
4305	is or may become liable, by reason of this subsection, over the
4306	amount which such employer would pay or become liable for except
4307	for the provisions of this subsection, shall be paid and
4308	transferred into the Employment Security Administration Trust
4309	Fund to be disbursed and paid out under the same conditions and
4310	for the same purposes as are other moneys provided to be paid
4311	into such fund; provided, that if the division determines that
4312	as of January 1 of any year, there is an excess in the fund over
4313	the moneys and funds required to be disbursed therefrom for the
4314	purposes thereof for such year, then, and in such cases an
4315	amount equal to such excess, as determined by the division,
4316	shall be transferred to and become a part of the Unemployment
4317	Compensation Trust Fund, and such funds shall be deemed to be
4318	and are hereby appropriated for the purposes set out in this
4319	chapter.
4320	(d) In the event that the Federal Unemployment Tax Act is
4321	amended to permit credit against such tax in excess of 2.7
4322	percent with respect to any calendar year, payment of the amount
4323	of contributions necessary to qualify an employer for such
4324	additional credit shall be deemed to be required under this
4325	chapter.
4326	(3) VARIATION OFCONTRIBUTION RATES BASED ON BENEFIT
4327	EXPERIENCE.--
4328	(a) Employment records.--The regular and short-time
4329	compensation benefits paidbenefit payments made to anany
4330	eligible individual shall be charged to the employment record of
4331	each employer who paid thesuch individual wages of at least
4332	equal to $100 duringor more within the individual's base period
4333	of such individual in the proportion to which wages paid by each
4334	such employer to such individual within the base period bears to
4335	total wages paid by all such employers who paid theto such
4336	individual wages duringwithin the individual's base period.
4337	Benefits may notNo benefit charges shall be chargedmadeto the
4338	employment record of anany employer who furnisheshas furnished
4339	part-time work to an individual who, because of loss of
4340	employment with one or more other employers, isbecomeseligible
4341	for partial benefits while stillbeing furnished part-time work
4342	by thesuchemployer on substantially the same basis and in
4343	substantially the same amount as the individual's employmenthas
4344	been made available to such workerduring his or her base
4345	period, regardless of whether this part-time work isthe
4346	employments were simultaneous or successive to the individual's
4347	lost employment. Further, benefits maybenefit payments will
4348	not be charged to the employment recordaccounts of an employer
4349	who furnishesemployers when such employers have furnished the
4350	Agency for Workforce Innovationdivision with notice, as
4351	prescribed insuch notices regarding separations of individuals
4352	from work and the refusal of individuals to accept offers of
4353	suitable work as are required by the provisions of this chapter
4354	and the agency's rules of the division, that anyif one or more
4355	of the following applyconditions are found to be applicable:
4356	1. When an individual leaveshas left his or her workjob
4357	without good cause attributable to thehis or her employer or is
4358	has been discharged by thehis or heremployer for misconduct
4359	connected with his or her work, no benefits subsequently paid to
4360	the individual basedhim or her on the basis of wages paid to
4361	such individual by thesuch employer before theprior to such
4362	separation may notshall be charged to the employment record of
4363	the employersuch employer's account.
4364	2. When an individual ishas been discharged by thean
4365	employer for unsatisfactory performance during an initial
4366	employment probationary period, nobenefits subsequently paid to
4367	the individual based on the basis of wages paid duringto such
4368	individual in the probationary period by the employer before the
4369	prior to employment separation may notshallbe charged to the
4370	employer's employment record.account, provided The employer
4371	must notifyhas so notified the Agency for Workforce Innovation
4372	of the dischargedivision in writing within 10 days afterfrom
4373	the mailing date of the notice of initial determination of a
4374	claim. As used in this subparagraphparagraph, the term "initial
4375	employmentprobationary period" means an established
4376	probationary plan thatwhichapplies to all employees or a
4377	specific group of employees and thatdoes not exceed 90 calendar
4378	days followingfromthe first day a new employee begins work.
4379	The employee must be informed of the probationary period within
4380	the first 7 days of workworkdays. The employerThere must
4381	demonstrate bybe conclusive evidence to establishthat the
4382	individual was separated because ofdue tounsatisfactory work
4383	performance and not separatedbecause of lack of work due to
4384	temporary, seasonal, casual, or other similar employment that is
4385	not of a regular, permanent, and year-round nature.
4386	3. Benefits subsequentlywhich are paid to anany
4387	individual after his or hersubsequent to therefusal without
4388	good cause to acceptby such individual of an offer of suitable
4389	workemployment from an employer maywill not be charged to the
4390	employment recordaccount of thesuch employer when all orany
4391	part of thosesuch benefits are based onupon the basis ofwages
4392	paid to such individual by thesuch employer beforeprior to the
4393	individual's refusal by such individual to accept such offer of
4394	suitable work. As used inFor purposes of this subparagraph, the
4395	term "good cause" does not include distance to employment caused
4396	bydue to a change of residence by thesuch individual. (The
4397	Agency for Workforce Innovationdivision shall adopt rules
4398	prescribing, fordetermine with respect tothe payment of all
4399	benefits, whether this subparagraph applies regardless of
4400	proviso shall be applied without regard towhether a
4401	disqualification underpursuant to the provisions of s. 443.101
4402	applies to the claimhas or may be invoked against a claimant or
4403	claimants for benefits.)
4404	4. When an individual is separated from workan employer
4405	as a direct result of a natural disaster declared underpursuant
4406	to the Robert T. Stafford Disaster Relief and Emergency
4407	Assistance Act, 42 U.S.C. s. 5121, et seq.Disaster Relief Act
4408	of 1974 and the Disaster Relief and Emergency Assistance
4409	Amendments of 1988, nobenefits subsequently paid to the
4410	individual based on the basis of wages paid by the employer
4411	before the separation may notto such individual shallbe
4412	charged to the employment record of the employersuch employer's
4413	account.
4414
4415	In the event subparagraph 2. has the effect of placing this
4416	state out of compliance with the Federal Unemployment
4417	Compensation Law, as determined by the appropriate court of law,
4418	by affecting the amount of federal funds due to the state or
4419	adversely affecting the unemployment compensation tax rate, then
4420	subparagraph 2. shall be null and void and shall stand repealed
4421	upon the date on which any of such conditions occur.
4422	(b) Benefit ratio.--
4423	1. As used in this paragraph, the term "annual payroll"
4424	means the calendar quarter taxable payroll reported to the tax
4425	collection service provider for the quarters used in computing
4426	the benefit ratio. The term does not include a penalty resulting
4427	from the untimely filing of required wage and tax reports. All
4428	of the taxable payroll reported to the tax collection service
4429	provider by the end of the quarter preceding the quarter for
4430	which the contribution rate is to be computed must be used in
4431	the computation.
4432	2.(b)1. The division shall, For each calendar year, the
4433	tax collection service provider shallcompute a benefit ratio
4434	for each employer whose employment record washas been
4435	chargeable with benefit payments for benefits duringthe 12
4436	consecutive quarters ending June 30 of the calendar year
4437	preceding the calendar year for which the benefit ratio is
4438	computed. An employer's benefit ratio isshall bethe quotient
4439	obtained by dividing the total benefits chargedbenefit payments
4440	chargeable to the employer'shis or heremployment record during
4441	the 3-year period ending June 30 of the preceding calendar year
4442	by the total of the employer'shis or her annual payroll
4443	payrolls (as defined in paragraph (f))for the 3-year period
4444	ending June 30 of the preceding calendar year. TheSuchbenefit
4445	ratio shall be computed to the fifth decimal place and rounded
4446	to the fourth decimal place.
4447	3.2. The tax collection service providerdivisionshall
4448	compute a benefit ratio for each employer who wasnot previously
4449	eligible under subparagraph 2.,therefor whose contribution
4450	initial tax rate is set at the initial contribution rate in
4451	paragraph (2)(a),2.7 percent and whose employment record was
4452	unemployment has been chargeable with benefit payments for
4453	benefits duringat least 8 calendar quarters immediately
4454	preceding the calendar quarter for which the benefit ratio is
4455	computed. TheSuch employer's benefit ratio isshall bethe
4456	quotient obtained by dividing the total benefitsbenefit
4457	payments charged to the employer'shis or heremployment record
4458	during the first 6 of the8 completed calendar quarters
4459	immediately preceding the calendar quarter for which the benefit
4460	ratio is computed by the total of the employer's annual payroll
4461	duringpayrolls (as defined in paragraph (f)) forthe first 7 of
4462	the 9 completed calendar quarters immediately preceding the
4463	calendar quarter for which the benefit ratio is computed. The
4464	Suchbenefit ratio shall be computed to the fifth decimal place
4465	and rounded to the fourth decimal place and appliesshall be
4466	applicable for the remainder of the calendar year. The employer
4467	must subsequentlywill nextbe rated on an annual basis using up
4468	to 12 calendar quarters of benefits charged and up to 12
4469	calendar quarters of annual payrollpayrolls. ThatSuch
4470	employer's benefit ratio isshall bethe quotient obtained by
4471	dividing the total benefitsbenefit payments charged to the
4472	employer'shis or heremployment record by the total of the
4473	employer's annual payroll duringpayrolls, as defined in
4474	paragraph (f), forthe quarters used in his or her first
4475	computation plus the subsequent quarters reported through June
4476	30 of the preceding calendarprior year. Each subsequent
4477	calendar year,thereafter the rate shallwill be computed under
4478	as provided in subparagraph 2.1.The tax collection service
4479	provider shall assign a variation from the standard rate of
4480	contributions in paragraph (c)contribution shall be assignedon
4481	a quarterly basis to eachsuch employers eligible employer
4482	therefor in the samelike manner as an assignmentassignments
4483	madefor a calendar year under paragraph (e).
4484	(c) Standard rate.--The standard rate of contributions
4485	payable by each employer shall be 5.4 percent.
4486	(d) Eligibility for variation from the standard rate.--An
4487	employer isEmployers shall be eligible for a variationrate
4488	variations from the standard rate of contributions, as
4489	hereinafter described, in any calendar year, only if the
4490	employer'stheir employment record wasrecords have been
4491	chargeable for benefitswith benefit paymentsthroughout the 12
4492	consecutive quarters ending on June 30 of the preceding calendar
4493	year. The contribution rate ofan employer who, as a result of
4494	having at least 8 consecutive quarters of payroll insufficient
4495	to be chargeable for benefitswith benefit payments, has not
4496	been chargeable for benefitswith benefit paymentsthroughout
4497	the 12 consecutive quarters revertsstated 12-quarter period
4498	shall revert to the initial contribution rate status until the
4499	employer subsequently becomesthey again becomeeligible for an
4500	earned rate.
4501	(e) Assignment of variations from the standard rate.--
4502	1. The tax collection service provider shall assign a
4503	variationVariations from the standard rate of contributions for
4504	shall be assigned with respect to each calendar year to each
4505	employers eligible employertherefor. In determining the
4506	contribution rate, varying from the standard rate to be assigned
4507	each employer, adjustment factors computed underprovided for in
4508	sub-subparagraphs a.-c. shallwillbe added to the benefit
4509	ratio. This addition shallwillbe accomplished in two steps by
4510	adding a variable adjustment factor and a final adjustment
4511	factor as defined below. The sum of these adjustment factors
4512	computed underprovided for in sub-subparagraphs a.-c. shall
4513	willfirst be algebraically summed. The sum of these adjustment
4514	factors shall nextwill then be divided by a gross benefit ratio
4515	to be determined as follows: Total benefit payments for the 3-
4516	year period describedprevious 3 years, as definedin
4517	subparagraph (b)2. shall be(b)1., charged to employers eligible
4518	for a variation fromto be assigned a contribution rate
4519	different from the standard rate,minus excess payments for the
4520	same period,divided by taxable payroll entering into the
4521	computation of individual benefit ratios for the calendar year
4522	for which the contribution rate is being computed. The ratio of
4523	the sum of the adjustment factors computed underprovided for in
4524	sub-subparagraphs a.-c. to the gross benefit ratio shallwillbe
4525	multiplied by each individual benefit ratio that is less than
4526	below the maximum contributiontaxrate to obtain variable
4527	adjustment factors; except that in any instance in which the sum
4528	of an employer's individual benefit ratio and variable
4529	adjustment factor exceeds the maximum contributiontaxrate, the
4530	variable adjustment factor shallwill be reduced in orderso
4531	that the sum equals the maximum contributiontaxrate. The
4532	variable adjustment factor forof each of these employers is
4533	such employer will bemultiplied by his or her taxable payroll
4534	entering into the computation of his or her benefit ratio. The
4535	sum of these products shallwillbe divided by the taxable
4536	payroll of thesuch employers whothatentered into the
4537	computation of their benefit ratios. The resulting ratio shall
4538	will be subtracted from the sum of the adjustment factors
4539	computed underprovided for insub-subparagraphs a.-c. to obtain
4540	the final adjustment factor. The variable adjustment factors and
4541	the final adjustment factor shallwillbe computed to five
4542	decimal places and rounded to the fourth decimal place. This
4543	final adjustment factor shallwillbe added to the variable
4544	adjustment factor and benefit ratio of each employer to obtain
4545	each employer's contribution rate.; however, at no time shallAn
4546	employer's contribution rate may not, however,be rounded to
4547	less than 0.1 percent.
4548	a. An adjustment factor for noncharge benefits shallwill
4549	be computed to the fifth decimal place,and rounded to the
4550	fourth decimal place, by dividing the amount of noncharge
4551	benefits duringbenefit payments noncharged in the 3-year period
4552	described3 preceding years as defined in subparagraph (b)2.
4553	(b)1. by the taxable payroll of employers eligible to be
4554	considered for assignment of a variationcontribution rate
4555	different from the standard rate whothathave a benefit ratio
4556	for the current year which isless than the maximum contribution
4557	rate. For purposes of computing this adjustment factor,the
4558	taxable payroll of thesesuch employers iswill bethe taxable
4559	payrolls for the 3 years ending June 30 of the current calendar
4560	year asthat had been reported to the tax collection service
4561	providerdivision by September 30 of the same calendar year. As
4562	used in this sub-subparagraph, the term "noncharge benefits"
4563	means benefits paidfor the purpose of this section shall be
4564	defined as benefit payments to an individual which were paid
4565	from the Unemployment Compensation Trust Fund,but which were
4566	not charged to the employmentunemploymentrecord of any
4567	employer.
4568	b. An excess payments adjustment factor for excess
4569	payments shallwill be computed to the fifth decimal place,and
4570	rounded to the fourth decimal place,by dividing the total
4571	excess payments during the 3-year period described3 preceding
4572	years as defined in subparagraph (b)2.(b)1.by the taxable
4573	payroll of employers eligible to be considered for assignment of
4574	a variationcontribution rate different from the standard rate
4575	whothat have a benefit ratio for the current year which isless
4576	than the maximum contribution rate. For purposes of computing
4577	this adjustment factor, the taxable payroll of thesesuch
4578	employers iswill be the same figureas used to computein
4579	computing the noncharge adjustment factor for noncharge benefits
4580	underas described in sub-subparagraph a. As used in this sub-
4581	subparagraph, the term "excess payments" meansfor the purpose
4582	of this section is defined as the amount of benefitsbenefit
4583	paymentscharged to the employment record of an employer during
4584	the 3-year period described3 preceding years, as definedin
4585	subparagraph (b)2.(b)1., less the product of the maximum
4586	contribution rate and the employer'shis or hertaxable payroll
4587	for the 3 years ending June 30 of the current calendar year as
4588	that had been reported to the tax collection service provider
4589	division by September 30 of the same calendar year. As used in
4590	this sub-subparagraph, the term "total excess payments" meansis
4591	defined asthe sum of the individual employer excess payments
4592	for those employers that were eligible to be considered for
4593	assignment of a variationcontribution rate differentfrom the
4594	standard rate.
4595	c. If the balance ofinthe Unemployment Compensation
4596	Trust Fund onas ofJune 30 of the calendar year immediately
4597	preceding the calendar year for which the contribution rate is
4598	being computed is less than 3.7 percent of the taxable payrolls
4599	for the year ending June 30 as reported to the tax collection
4600	service providerdivisionby September 30 of that calendar year,
4601	a positive adjustment factor shallwill be computed. The
4602	positiveSuchadjustment factor shall be computed annually to
4603	the fifth decimal place,and rounded to the fourth decimal
4604	place,by dividing the sum of the total taxable payrolls for the
4605	year ending June 30 of the current calendar year as reported to
4606	the tax collection service providerdivision by September 30 of
4607	thatsuchcalendar year into a sum equal to one-fourth of the
4608	difference between the balance ofamount inthe fund as of June
4609	30 of thatsuchcalendar year and the sum of 4.7 percent of the
4610	total taxable payrolls for that year. The positiveSuch
4611	adjustment factor remainswill remain in effect forin
4612	subsequent years until thea balance ofinthe Unemployment
4613	Compensation Trust Fund as of June 30 of the year immediately
4614	preceding the effective date of thesuchcontribution rate
4615	equals or exceeds 3.7 percent of the taxable payrolls for the
4616	year ending June 30 of the current calendar year as reported to
4617	the tax collection service providerdivisionby September 30 of
4618	that calendar year. If the balance ofinthe Unemployment
4619	Compensation Trust Fund as of June 30 of the year immediately
4620	preceding the calendar year for which the contribution rate is
4621	being computed exceeds 4.7 percent of the taxable payrolls for
4622	the year ending June 30 of the current calendar year as reported
4623	to the tax collection service providerdivisionby September 30
4624	of that calendar year, a negative adjustment factor shallwill
4625	be computed. The negativeSuchadjustment factor shall be
4626	computed annually to the fifth decimal place,and rounded to the
4627	fourth decimal place,by dividing the sum of the total taxable
4628	payrolls for the year ending June 30 of the current calendar
4629	year as reported to the tax collection service providerdivision
4630	by September 30 of thesuchcalendar year into a sum equal to
4631	one-fourth of the difference between the balance ofamount in
4632	the fund as of June 30 of the current calendar year and 4.7
4633	percent of the total taxable payrolls of thatsuch year. The
4634	negativeSuch adjustment factor remainswill remain in effect
4635	forin subsequent years until the balance ofinthe Unemployment
4636	Compensation Trust Fund as of June 30 of the year immediately
4637	preceding the effective date of thesuchcontribution rate is
4638	less than 4.7 percent,but more than 3.7 percent of the taxable
4639	payrolls for the year ending June 30 of the current calendar
4640	year as reported to the tax collection service providerdivision
4641	by September 30 of that calendar year.
4642	d. The maximum contribution rate that maycanbe assigned
4643	to anany employer isshall be 5.4 percent, except those
4644	employers participating in an approved short-time compensation
4645	plan may be assigned ain which case the maximum contribution
4646	rate that isshall be 1 percent greater thanabove the current
4647	maximum contribution rate for other employers in, with respect
4648	toany calendar year in which short-time compensation benefits
4649	are charged tointhe employer's employment record.
4650	2. IfIn the event of the transfer of an employer's
4651	employment recordrecords to an employing unit underpursuant to
4652	paragraph (f)(g) which, before theprior to suchtransfer, was
4653	an employer, the tax collection service providerdivisionshall
4654	recompute a benefit ratio for the successor employer based on
4655	the basis ofthe combined employment records and reassign an
4656	appropriate contribution rate to thesuch successor employer
4657	effective on the first dayas of the beginningof the calendar
4658	quarter immediately afterfollowing the effective date of the
4659	such transfer of employment records.
4660	(f) As used in paragraph (b), the term "annual payroll"
4661	means the calendar quarter taxable payroll reported to the
4662	division for the quarters used in the benefit ratio computation,
4663	so that no tax rate penalty in the benefit ratio computation
4664	will result from the untimely filing of required wage and tax
4665	reports. All of the taxable payroll reported to the division by
4666	the end of the quarter preceding the quarter in which the tax
4667	rate is to be computed shall be used in the computation.
4668	(f) Transfer of employment records.--
4669	(g)1. For the purposes of this subsection, two or more
4670	employers who are parties to a transfer of business or the
4671	subject of a merger, consolidation, or other form of
4672	reorganization, effecting a change in legal identity or form,
4673	areshall be deemed to be a single employer and areshall be
4674	considered to beasone employer with a continuous employment
4675	record if the tax collection service providerdivisionfinds
4676	that the successor employer continues to carry on the employing
4677	enterprises of all of the predecessor employer oremployers and
4678	that the successor employer has paid all contributions required
4679	of and due from all of the predecessor employer oremployers and
4680	has assumed liability for all contributions that may become due
4681	from all of the predecessor employer oremployers. As used in
4682	this paragraph, notwithstanding s. 443.036(14),the term
4683	"contributions" means all indebtedness to the tax collection
4684	service providerdivision, including, but not limited to,
4685	interest, penalty, collection fee, and service fee. A successor
4686	employer musthas 30 days from the date of the official
4687	notification of liability by succession toaccept the transfer
4688	of all of the predecessor employers'predecessor's or
4689	predecessors' employment records within 30 days after the date
4690	of the official notification of liability by successionrecord
4691	or records. If athe predecessor employer hasor predecessors
4692	haveunpaid contributions or outstanding quarterly reports, the
4693	successor employer musthas 30 days from the date of the notice
4694	listing the total amount due topay the total amount with
4695	certified funds within 30 days after the date of the notice
4696	listing the total amount due. After the total indebtedness is
4697	has been paid, the tax collection service provider shall
4698	transfer the employment record or records of all ofthe
4699	predecessor employersor predecessors will be transferredto the
4700	successor employer's employment record. Employment records may
4701	be transferred by the division. The tax collection service
4702	provider shall determine the contributiontax rate of the
4703	combinedtotal successor and predecessor employersupon the
4704	transfer of the employment records,shall be determined by the
4705	division as prescribed by rule, in order to calculate any tax
4706	rate change in the contribution rateresulting from the transfer
4707	of theemployment records.
4708	2. Regardless of whether or not there is a predecessor
4709	employer'stransfer of employment record is transferred to a
4710	successor employer underas contemplated in this paragraph, the
4711	tax collection service provider shall treat the predecessor
4712	employer, ifshall in the event he or she subsequentlyagain
4713	employs individuals,persons be treated as an employer without a
4714	previous employment record or, if his or her coverage ishas
4715	been terminated underas provided ins. 443.121, as a new
4716	employing unit.
4717	3. The state agency providing unemployment tax collection
4718	servicesdivision may adopt rules governing theprovide by rule
4719	for partial transfer of experience rating when an employer
4720	transfershas transferred at any timean identifiable and
4721	segregable portion of his or her payrolls and business to a
4722	successor employing unit. As a condition of eachsuchpartial
4723	transfer of experience, thesethe rules mustshall require the
4724	following to be filed with the tax collection service provider:
4725	an application by the successor employing unit, anagreement by
4726	the predecessor employer, and thesuch evidence required by the
4727	tax collection service provider to showas the division may
4728	prescribe of the benefitexperience and payrolls attributable to
4729	the transferred portion throughup to the date of the transfer.
4730	TheseThe rules mustshallprovide that the successor employing
4731	unit, if not already an employer subject to this chapter,
4732	becomesshall becomean employer as of the date of the transfer
4733	and that the experience of the transferred portion of the
4734	predecessor employer's employment record ispredecessor's
4735	account shall be removed from the employmentexperience-rating
4736	record of the predecessor employer., and For each calendar year
4737	afterfollowingthe date of the transfer of the employment
4738	record inon the recordsbooks of the tax collection service
4739	providerdivision, the service providerdivisionshall compute
4740	the contribution rate of contribution payable by the successor
4741	employer or employing unit based on the basis of his or her
4742	employment recordexperience, if any, combined with the
4743	transferredexperience of the portion of the predecessor
4744	employer's employment record transferred. TheseTherules may
4745	also prescribeprovide what contribution rates areshall be
4746	payable by the predecessor and successor employers for the
4747	period between the date of the transfer of the employment record
4748	of the transferred portion of the predecessor employer's
4749	employment record inunit on the recordsbooks of the tax
4750	collection service providerdivisionand the first day of the
4751	next calendar year.
4752	4. This paragraph doesshall not apply to antheemployee
4753	leasing company and client contractual agreement as defined in
4754	s. 443.036. The tax collection service providerclient shall, if
4755	in the event of termination of the contractual agreement is
4756	terminated or failure by the employee leasing company failsto
4757	submit reports or pay contributions as required by the service
4758	providerdivision, treat the clientbe treatedas a new employer
4759	without previous employment record unless the client is
4760	otherwise eligible for a variation from the standarda rate
4761	computation.
4762	(g)(h)Additional conditions for variation from the
4763	standard rate.--An employer's contribution rate may not be
4764	reducedNo reduction below the standard contribution rate shall
4765	be allowed an employer under the provisions ofthis section
4766	unless:
4767	1. All contributions, reimbursements,interest, and
4768	penalties incurred by thesuch employer forwith respect to
4769	wages paid by him or her in all previous calendar quarters,
4770	except the 4 calendar quarters immediately preceding the
4771	calendar quarter or calendar year for which the benefit ratio is
4772	computed, arehave beenpaid; and
4773	2. The employer entitled to a rate reduction mustthereto
4774	shall have at least one annual payroll as defined in
4775	subparagraph(b)1.paragraph (f) and unless thesuchemployer is
4776	eligible for additional credit under the provisions ofthe
4777	Federal Unemployment Tax Act. If; and in the eventthe Federal
4778	Unemployment Tax Act isshall be revised, amended, or repealed
4779	in a manner affecting credit under the federal act, this section
4780	appliesshall be applicableonly to the extent that additional
4781	credit ismay beallowed against the payment of the tax imposed
4782	by the Federal Unemployment Tax Act.
4783
4784	The tax collection service provider shall assign an earned
4785	contributiontax rate will be assignedto an employer under
4786	subparagraph 1. the quarter immediately afterfollowingthe
4787	quarter in which all contributions, reimbursements, interest,
4788	and penalties areThe aforesaid indebtedness ispaid in full.
4789	(h)(i)Notice of determinations of contribution rates;
4790	redeterminations.--The state agency providing tax collection
4791	servicesdivision:
4792	1. Shall promptly notify each employer of his or her
4793	contribution rate of contributionsas determined for any
4794	calendar year underpursuant to this section. TheSuch
4795	determination isshall become conclusive and binding onuponthe
4796	employer unless within 20 days after the mailing theof notice
4797	of determinationthereof to the employer'shis or herlast known
4798	address, or, in the absence of mailing, within 20 days after the
4799	delivery of thesuchnotice, the employer files an application
4800	for review and redetermination setting forth the grounds for
4801	reviewhis or her reasons therefor. AnNo employer may notshall
4802	be allowed, in any proceeding involving his or her contribution
4803	rate of contributions or contribution liability for
4804	contributions, to contest the chargeability to his or her
4805	employment recordaccountof any benefits paid in accordance
4806	with a determination, redetermination, or decision under
4807	pursuant to s. 443.151, except onupon the ground that the
4808	services on the basis of which such benefits charged were found
4809	to be chargeable did not based onconstituteservices performed
4810	in employment for him or her and then only ifin the event that
4811	the employer was not a party to thesuchdetermination,
4812	redetermination, or decision, or to any other proceeding under
4813	proceedings provided for in this chapter,in which the character
4814	of thosesuchservices was determined.
4815	2. Shall, upon thediscovery of an error in computation,
4816	reconsider any prior determination or redetermination of a
4817	contribution rate after the 20-day period has expired and issue
4818	a revised notice of contribution rate as so redetermined. ASuch
4819	redetermination isshall be subject to review, and isbecome
4820	conclusive and binding if review is not soughtin absence
4821	thereof, in the same manner as review of athe determination
4822	underprovided in subparagraph 1. ANo such reconsideration may
4823	notshall be made after the March 31 of the calendar year
4824	immediately afterfollowing the calendar year forwith respect
4825	to which the contribution rate is applicable, andnor shall
4826	interest may notaccrue on any additional contributions found to
4827	be due until 30 days after the employer is mailed notice of his
4828	or her revised contribution rate.
4829	3. May adopt rules providingprovide by rulefor periodic
4830	notification to employers of benefits paid and charged
4831	chargeable to their employment recordsaccountsor of the status
4832	of those employment records. Asuch accounts, and any such
4833	notification, unlessin the absence ofan application for
4834	redetermination is filed in thesuch manner and within the time
4835	limits prescribed bysuch period as the Agency for Workforce
4836	Innovationdivision may prescribe, isshall becomeconclusive
4837	and binding onupon the employer underfor all purposes ofthis
4838	chapter. TheSuch redetermination, and the Agency for Workforce
4839	Innovation'sdivision's finding of fact in connection with the
4840	redeterminationtherewith, may be introduced in any subsequent
4841	administrative or judicial proceeding involving the
4842	determination of the contribution rate of ancontributions of
4843	any employer for any calendar year. A redetermination becomes
4844	final inand shall be entitled to the same mannerfinality as is
4845	provided in this subsection forwith respect to thefindings of
4846	fact made by the Agency for Workforce Innovationdivisionin
4847	proceedings to redetermine the contribution rate of an employer.
4848	Pending asuch redetermination or anadministrative or judicial
4849	proceeding, the employer mustshallfile reports and pay
4850	contributions in accordance with this section.
4851	(i)(j)Employment records of employers entering the armed
4852	forces.--
4853	1. If the tax collection service providerdivisionfinds
4854	that an employer's business is closed solely because of the
4855	entrance of one or more of the owners, officers, partners, or
4856	the majority stockholder into the Armed Forces of the United
4857	States, or any of its allies, or of the United Nations, thesuch
4858	employer's employmentexperience-rating record mayshallnot be
4859	terminated.; and,If the business is resumed within 2 years
4860	after the discharge or release from active duty in the armed
4861	forces of thatsuch person or persons, the employer's benefit
4862	experience isshall be deemed to have been continuous throughout
4863	thatsuch period. The benefit ratio of theany suchemployer for
4864	the calendar year in which he or she resumed business and the 3
4865	calendar years immediately after resuming business isfollowing
4866	shall bea percentage equal to the total of his or her benefit
4867	charges,(including charges of benefits paid to any individual
4868	during the period the employer was in the armed forces based on
4869	upon wages paid by him or her beforeprior tothe employer's
4870	entrance into the armedsuch forces)for the 3 most recently
4871	completed calendar years divided by that part of his or her
4872	total payroll, forwith respect to which contributions werehave
4873	been paid to the tax collection service providerdivision, for
4874	the 3 most recent calendar years during the whole of which,
4875	respectively, thesuch employer washas beenin business.
4876	2. ANo cash refund shall be made under this paragraph
4877	with respect to any adjustment required hereunder, but such
4878	refund shall be made in accordance with s. 443.141(6)by credit
4879	memorandum only.
4880	(j)(k)Applicability to contributing employers.--This
4881	subsection applies only to contributing employers who are liable
4882	for contributions under the contributory system of financing
4883	unemployment compensation benefits. This subsection shall not in
4884	any way be construed to apply to employers who are liable for
4885	payments in lieu of contributions as provided in subsections (4)
4886	and(5).
4887	(4) REIMBURSING EMPLOYERS.--Subsections
4888	(l) The provisions of subsection (2) and (3) doof this
4889	subsection are not applyapplicable to reimbursing employers
4890	using the reimbursable method of financing benefit payments.
4891	(4) FINANCING BENEFITS PAID TO EMPLOYEES OF NONPROFIT
4892	ORGANIZATIONS.--Benefits paid to employees of nonprofit
4893	organizations shall be financed in accordance with the
4894	provisions of this subsection. For the purpose of this
4895	subsection, a "nonprofit" organization is an organization or
4896	group of organizations described in s. 501(c)(3) of the United
4897	States Internal Revenue Code which is exempt from income tax
4898	under s. 501(a) of such code.
4899	(a) Liability for contributions and election of
4900	reimbursement.--Any nonprofit organization which, pursuant to s.
4901	443.036(19)(c) or s. 443.121(3)(a) is, or becomes, subject to
4902	this chapter shall pay contributions under the provisions of
4903	subsection (1), unless it elects, in accordance with this
4904	paragraph, to pay to the division for the Unemployment
4905	Compensation Trust Fund an amount equal to the amount of regular
4906	benefits and of one-half of the extended benefits paid, that is
4907	attributable to service in the employ of such nonprofit
4908	organization, to individuals for weeks of unemployment which
4909	begin during the effective period of such election.
4910	1. Any nonprofit organization which becomes subject to
4911	this chapter may elect to become liable for payments in lieu of
4912	contributions for not less than the period beginning with the
4913	date on which such subjectivity begins and ending at the end of
4914	the next calendar year by filing a written notice of its
4915	election with the division not later than 30 days immediately
4916	following the date of the determination of such subjectivity.
4917	2. Any nonprofit organization which makes an election in
4918	accordance with subparagraph 1. will continue to be liable for
4919	payments in lieu of contributions until it files with the
4920	division a written notice terminating its election not later
4921	than 30 days prior to the beginning of the calendar year for
4922	which such termination shall first be effective.
4923	3. Any nonprofit organization which has been paying
4924	contributions under this chapter may change to a reimbursable
4925	basis by filing with the division not later than 30 days prior
4926	to the beginning of any calendar year a written notice of
4927	election to become liable for payments in lieu of contributions.
4928	Such election shall not be terminable by the organization for
4929	that and the next calendar year.
4930	4. The division, in accordance with such rules as the
4931	division may prescribe, shall notify each nonprofit organization
4932	of any determination of its status as an employer and of the
4933	effective date of any election which it makes and of any
4934	termination of such election. Such determinations shall be
4935	subject to reconsideration, appeal, and review in accordance
4936	with the provisions of s. 443.141(2)(b).
4937	(b) Reimbursement payments.--Payments in lieu of
4938	contributions shall be made in accordance with the provisions of
4939	this paragraph.
4940	1. At the end of each calendar quarter or at the end of
4941	any other period as determined by the division, the division
4942	shall bill each nonprofit organization, or group of such
4943	organizations, which has elected to make payments in lieu of
4944	contributions for an amount equal to the full amount of regular
4945	benefits plus one-half of the amount of extended benefits paid
4946	during such quarter or other prescribed period that is
4947	attributable to service in the employ of such organization.
4948	2. Payment of any bill rendered under subparagraph 1.
4949	shall be made not later than 30 days after such bill was mailed
4950	to the last known address of the nonprofit organization or was
4951	otherwise delivered to it, unless there has been an application
4952	for review and redetermination in accordance with subparagraph
4953	4.
4954	3. Payments made by any nonprofit organization under the
4955	provisions of this subsection shall not be deducted or
4956	deductible, in whole or in part, from the remuneration of
4957	individuals in the employ of the organization.
4958	4. The amount due specified in any bill from the division
4959	shall be conclusive on the organization unless, not later than
4960	20 days after the bill was mailed to its last known address or
4961	otherwise delivered to it, the organization files an application
4962	for redetermination by the division, setting forth the grounds
4963	for such application. The division shall promptly review and
4964	reconsider the amount due specified in the bill and shall
4965	thereafter issue a redetermination in any case in which such
4966	application for redetermination has been filed. Any such
4967	redetermination shall be conclusive on the organization unless,
4968	not later than 20 days after the redetermination was mailed to
4969	its last known address or otherwise delivered to it, the
4970	organization files its protest thereof, setting forth the
4971	grounds for the appeal. Proceedings on such protest shall be in
4972	accordance with the provisions of s. 443.141(2), relating to
4973	protests of assessments.
4974	5. Past due payments of amounts in lieu of contributions
4975	shall be subject to the same interest and penalties that,
4976	pursuant to s. 443.141(1), apply to past due contributions.
4977	6. Each employer who is liable for payments in lieu of
4978	contributions shall be charged his or her proportionate share of
4979	benefits, and the Unemployment Compensation Trust Fund shall be
4980	reimbursed in full.
4981	(c) Authority to terminate elections.--If any nonprofit
4982	organization is delinquent in making payments in lieu of
4983	contributions as required under paragraph (b), the division may
4984	terminate such organization's election to make payments in lieu
4985	of contributions as of the beginning of the next calendar year,
4986	and such termination shall be effective for that and the next
4987	calendar year.
4988	(d) Allocations of benefit costs.--Each employer that is
4989	liable for payments in lieu of contributions shall pay to the
4990	division for the fund the amount of regular benefits, short-time
4991	compensation benefits, plus the amount of one-half of extended
4992	benefits paid that are attributable to service in the employ of
4993	such employer. If benefits paid to an individual are based on
4994	wages paid by more than one employer and one or more of such
4995	employers are liable for payments in lieu of contributions, the
4996	amount payable to the fund by each employer that is liable for
4997	such payments shall be determined in accordance with the
4998	provisions of subparagraph 1. or subparagraph 2.
4999	1. Proportionate allocation when fewer than all base-
5000	period employers are liable for reimbursement.--If benefits paid
5001	to an individual are based on wages paid by one or more
5002	employers that are liable for payments in lieu of contributions
5003	and on wages paid by one or more employers who are liable for
5004	contributions, the amount of benefits payable by each employer
5005	that is liable for payments in lieu of contributions shall be an
5006	amount which bears the same ratio to the total benefits paid to
5007	the individual as the total base-period wages paid to the
5008	individual by such employer bears to the total base-period wages
5009	paid to the individual by all of his or her base-period
5010	employers.
5011	2. Proportionate allocation when all base-period employers
5012	are liable for reimbursement.--If benefits paid to an individual
5013	are based on wages paid by two or more employers that are liable
5014	for payments in lieu of contributions, the amount of benefits
5015	payable by each such employer shall be an amount which bears the
5016	same ratio to the total benefits paid to the individual as the
5017	total base-period wages paid to the individual by such employer
5018	bears to the total base-period wages paid to the individual by
5019	all of his or her base-period employers.
5020	(e) Group accounts.--Two or more employers that have
5021	become liable for payments in lieu of contributions, in
5022	accordance with the provisions of paragraph (a) and s.
5023	443.121(3), may file a joint application to the division for the
5024	establishment of a group account for the purpose of sharing the
5025	cost of benefits paid that are attributable to service in the
5026	employ of such employers. Each such application shall identify
5027	and authorize a group representative to act as the group's agent
5028	for the purposes of this paragraph. Upon its approval of the
5029	application, the division shall establish a group account for
5030	such employers effective as of the beginning of the calendar
5031	year in which it receives the application and shall notify the
5032	group's representative of the effective date of the account.
5033	Such account shall remain in effect for not less than 2 calendar
5034	years and thereafter until terminated at the discretion of the
5035	division or upon application by the group. Upon establishment of
5036	the account, each member of the group shall be liable for
5037	payments in lieu of contributions with respect to each calendar
5038	quarter in the amount that bears the same ratio to the total
5039	benefits paid in such quarter that are attributable to service
5040	performed in the employ of all members of the group as the total
5041	wages paid for service in employment by such member in such
5042	quarter bears to the total wages paid during such quarter for
5043	service performed in the employ of all members of the group.
5044	The division shall prescribe such rules as it deems necessary
5045	with respect to applications for establishment, maintenance, and
5046	termination of group accounts that are authorized by this
5047	paragraph; for addition of new members to, and withdrawal of
5048	active members from, such accounts; and for the determination of
5049	the amounts that are payable under this paragraph by members of
5050	the group and the time and manner of such payments.
5051	(5) FINANCING BENEFITS PAID TO EMPLOYEES OF THE STATE AND
5052	POLITICAL SUBDIVISIONS OF THE STATE.--Benefits paid to employees
5053	of this state or any instrumentality of this state, or to
5054	employees of any political subdivision of this state or any
5055	instrumentality thereof, based upon service defined in s.
5056	443.036(21)(b), shall be financed in accordance with this
5057	subsection.
5058	(a)1. Unless an election is made as provided in paragraph
5059	(c), the state or any political subdivision of the state shall
5060	pay into the Unemployment Compensation Trust Fund an amount
5061	equivalent to the amount of regular benefits, short-time
5062	compensation benefits, and extended benefits paid to
5063	individuals, based on wages paid by the state or the political
5064	subdivision for service defined in s. 443.036(21)(b).
5065	2. Should any state agency become more than 120 days
5066	delinquent on reimbursements due to the Unemployment
5067	Compensation Trust Fund, the division shall certify to the
5068	Comptroller the amount due and the Comptroller shall transfer
5069	the amount due to the Unemployment Compensation Trust Fund from
5070	the funds of such agency that may legally be used for such
5071	purpose. In the event any political subdivision of the state or
5072	any instrumentality thereof becomes more than 120 days
5073	delinquent on reimbursements due to the Unemployment
5074	Compensation Trust Fund, then, upon request by the division
5075	after a hearing, the Department of Revenue or the Department of
5076	Banking and Finance, as the case may be, shall deduct the amount
5077	owed by the political subdivision or instrumentality from any
5078	funds to be distributed by it to the county, city, special
5079	district, or consolidated form of government for further
5080	distribution to the trust fund in accordance with this chapter.
5081	Should any employer for whom the city or county tax collector
5082	collects taxes fail to make the reimbursements to the
5083	Unemployment Compensation Trust Fund required by this chapter,
5084	the tax collector after a hearing, at the request of the
5085	division and upon receipt of a certificate showing the amount
5086	owed by the employer, shall deduct the amount so certified from
5087	any taxes collected for the employer and remit same to the
5088	Department of Labor and Employment Security for further
5089	distribution to the trust fund in accordance with this chapter.
5090	This subparagraph does not apply to those amounts due for
5091	benefits paid prior to October 1, 1979. This subparagraph does
5092	not apply to amounts owed by a political subdivision for
5093	benefits erroneously paid where the claimant is required to
5094	repay to the division under s. 443.151(6)(a) or (b) any sum as
5095	benefits received.
5096	(b) The provisions of paragraphs (4)(b), (d), and (e),
5097	relating to reimbursement payments, allocation of benefit costs,
5098	and group accounts with respect to nonprofit organizations, are
5099	applicable also, to the extent allowed by federal law, with
5100	respect to the duties of this state or any political subdivision
5101	of this state as an employer by reason of s. 443.036(19)(b).
5102	(c) Any employer subject to the provisions of this
5103	subsection may elect the contribution financing method as
5104	provided by law in lieu of the reimbursement financing method
5105	provided in paragraphs (a) and (b).
5106	(d) Upon establishing a financing method as provided by
5107	this subsection, such financing method shall be applicable for
5108	not less than 2 calendar years. Nothing herein shall be
5109	construed to prevent an employer subject to the provisions of
5110	this subsection from electing to change its method of financing
5111	or its method of reporting after completing 2 calendar years
5112	under another financing method, so long as such new election is
5113	timely filed. The division may prescribe by rule the procedures
5114	for changing methods of reporting.
5115	(6) PUBLIC EMPLOYERS UNEMPLOYMENT COMPENSATION BENEFIT
5116	ACCOUNT.--
5117	(a) There is established a Public Employers Unemployment
5118	Compensation Benefit Account which will be maintained with
5119	separate accounting as a part of the Florida Unemployment
5120	Compensation Trust Fund. All benefits paid to public employees
5121	shall be charged to the Public Employers Unemployment
5122	Compensation Benefit Account.
5123	(b) Governmental entities subject to the Florida
5124	Unemployment Compensation Law under s. 443.036(21)(b) who
5125	exercise the option to elect the contributory system of
5126	financing unemployment compensation benefits shall have their
5127	accounts maintained and shall be subject to the provisions of
5128	subsections (1),(2), and (3), except that:
5129	1. The term "taxable wages" means total gross wages.
5130	2. The initial contribution rate shall be 0.25 percent.
5131	3. Any election by an employer to be taxed under this
5132	subsection shall be effective January 1 and shall be taxed at
5133	the initial rate. Effective January 1 of the following year, the
5134	rate shall be computed based on 2 calendar quarters of
5135	chargeability and payroll; effective January 1 of the second
5136	year after such election, the rate shall be computed based on 6
5137	quarters of chargeability and payroll; and effective January 1
5138	of the third year after such election, the rate shall be
5139	computed based on 10 quarters of chargeability and payrolls.
5140	Each January 1 thereafter, the tax rates shall be computed based
5141	on 12 quarters of chargeability and payroll.
5142	4. An employer electing to be taxed under the provisions
5143	of this subsection shall make such election not later than 30
5144	days prior to January 1 of the year for which the election is to
5145	be effective. Upon electing this financing method, such method
5146	shall be applicable for not less than 2 years.
5147	5. Any election under this subsection may be terminated by
5148	filing with the division, not later than 30 days prior to
5149	January 1, a written notice of termination.
5150	Section 33. Section 443.1312, Florida Statutes, is created
5151	to read:
5152	443.1312 Reimbursements; nonprofit
5153	organizations.--Benefits paid to employees of nonprofit
5154	organizations shall be financed in accordance with this section.
5155	(1) DEFINITION.--As used in this section, the term
5156	"nonprofit organization" means an organization or group of
5157	organizations exempt from the federal income tax under s.
5158	501(c)(3) of the United States Internal Revenue Code.
5159	(2) LIABILITY FOR CONTRIBUTIONS AND ELECTION OF
5160	REIMBURSEMENT.--A nonprofit organization that is, or becomes,
5161	subject to this chapter under s. 443.1215(1)(c) or s.
5162	443.121(3)(a) must pay contributions under s. 443.131 unless it
5163	elects, in accordance with this subsection, to reimburse the
5164	Unemployment Compensation Trust Fund for all of the regular
5165	benefits, short-time compensation benefits, and one-half of the
5166	extended benefits paid, which are attributable to service in the
5167	employ of the nonprofit organization, to individuals for weeks
5168	of unemployment which begin during the effective period of the
5169	election.
5170	(a) When a nonprofit organization becomes subject to this
5171	chapter, the organization may elect to become a reimbursing
5172	employer. The effective date of this election must begin on the
5173	date the organization becomes subject to this chapter and may
5174	not terminate before the end of the next calendar year. The
5175	nonprofit organization must make this election by filing a
5176	written notice of election with the tax collection service
5177	provider within 30 days after the determination that the
5178	organization is subject to this chapter.
5179	(b) Each nonprofit organization that makes the election
5180	under paragraph (a) remains liable for reimbursements in lieu of
5181	contributions until it files with the tax collection service
5182	provider a written notice terminating the organization's
5183	election at least 30 days before the beginning of the first
5184	calendar year for which the termination shall be effective.
5185	(c) Each nonprofit organization paying contributions under
5186	s. 443.131 may become a reimbursing employer by filing with the
5187	tax collection service provider, at least 30 days before the
5188	beginning of any calendar year, a written notice of election to
5189	become liable for reimbursements in lieu of contributions. This
5190	election may not be terminated by the organization before the
5191	end of 2 calendar years after the effective date of the
5192	election.
5193	(d) In accordance with rules adopted by the Agency for
5194	Workforce Innovation or the state agency providing unemployment
5195	tax collection services, the tax collection service provider
5196	shall notify each nonprofit organization of any determination of
5197	the organization's status as an employer, the effective date of
5198	any election the organization makes, and the effective date of
5199	any termination of the election. Each determination is subject
5200	to reconsideration, appeal, and review under s. 443.141(2)(c).
5201	(3) PAYMENT OF REIMBURSEMENTS.--Reimbursements in lieu of
5202	contributions must be paid in accordance with this subsection.
5203	(a) At the end of each calendar quarter, or at the end of
5204	any other period prescribed by rule, the tax collection service
5205	provider shall bill each nonprofit organization or group of
5206	organizations that has elected to make reimbursements in lieu of
5207	contributions for an amount equal to the full amount of regular
5208	benefits, short-time compensation benefits, and one-half of the
5209	extended benefits paid during the quarter, or other prescribed
5210	period, which is attributable to service in the employ of the
5211	organization.
5212	(b) A nonprofit organization must pay each bill rendered
5213	under paragraph (a) within 30 days after the bill is mailed to
5214	the last known address of the organization or is otherwise
5215	delivered to the organization, unless the organization files an
5216	application for review and redetermination under paragraph (d).
5217	(c) A nonprofit organization may not deduct
5218	reimbursements, interest, penalties, fines, or fees required
5219	under this chapter from any part of the remuneration of
5220	individuals in the employ of the organization.
5221	(d) The amount due, as specified in any bill from the tax
5222	collection service provider, is conclusive, and the nonprofit
5223	organization is liable for payment of that amount unless, within
5224	20 days after the bill is mailed to the organization's last
5225	known address or otherwise delivered to the organization, the
5226	organization files an application for redetermination by the
5227	Agency for Workforce Innovation, setting forth the grounds for
5228	the application. The Agency for Workforce Innovation shall
5229	promptly review and reconsider the amount due, as specified in
5230	the bill, and shall issue a redetermination in each case in
5231	which an application for redetermination is filed. The
5232	redetermination is conclusive and the nonprofit organization is
5233	liable for payment of the amount due, as specified in the
5234	redetermination, unless, within 20 days after the
5235	redetermination is mailed to the organization's last known
5236	address or otherwise delivered to the organization, the
5237	organization files a protest, setting forth the grounds for the
5238	appeal. Proceedings on the protest shall be conducted in
5239	accordance with s. 443.141(2).
5240	(e) Past due amounts of reimbursements in lieu of
5241	contributions are subject to the same interest and penalties
5242	that apply to past due contributions under s. 443.141(1).
5243	(f) Each reimbursing employer shall be billed his or her
5244	proportionate share of benefits, and the Unemployment
5245	Compensation Trust Fund must be reimbursed in full.
5246	(4) AUTHORITY TO TERMINATE ELECTIONS.--If a nonprofit
5247	organization is delinquent in making reimbursements in lieu of
5248	contributions under subsection (3), the tax collection service
5249	provider may terminate the organization's election to be a
5250	reimbursing employer, effective at the beginning of the next
5251	calendar year, and the termination must remain in effect for 2
5252	calendar years after the effective date of the termination.
5253	(5) ALLOCATION OF BENEFIT COSTS.--Each reimbursing
5254	employer must pay to the tax collection service provider the
5255	amount of regular benefits, short-time compensation benefits,
5256	and one-half of the extended benefits paid which are
5257	attributable to service in the employ of the employer. If
5258	benefits paid to an individual are based on wages paid by more
5259	than one employer and one or more of those employers are
5260	reimbursing employers, the amount payable to the fund by each
5261	reimbursing employer is determined as follows:
5262	(a) Proportionate allocation for combination of
5263	reimbursing and contributing employers.--If benefits paid to an
5264	individual are based on wages paid by one or more reimbursing
5265	employers and on wages paid by one or more contributing
5266	employers, the amount of benefits payable by each reimbursing
5267	employer is a proportionate share of the total benefits paid to
5268	the individual in the same ratio as the total wages paid to the
5269	individual during his or her base period by the employer during
5270	the base period, as compared to the total wages paid to the
5271	individual by all of his or her employers during the base
5272	period.
5273	(b) Proportionate allocation among reimbursing
5274	employers.--If benefits paid to an individual are based on wages
5275	paid by two or more reimbursing employers, the amount of
5276	benefits payable by each employer is a proportionate share of
5277	the total benefits paid to the individual in the same ratio as
5278	the total wages paid to the individual during his or her base
5279	period by the employer during the base period, as compared to
5280	the total wages paid to the individual by all of his or her
5281	employers during the base period.
5282	(6) GROUP EMPLOYMENT RECORDS.--Two or more employers that
5283	become reimbursing employers under subsection (2) and s.
5284	443.121(3) may file a joint application with the tax collection
5285	service provider for the establishment of a group employment
5286	record for the purpose of sharing the cost of benefits paid that
5287	are attributable to service in the employ of the employers. Each
5288	application must identify and authorize a group representative
5289	to act as the group's agent for the purposes of this subsection.
5290	Upon its approval of the application, the tax collection service
5291	provider shall establish a group employment record for the
5292	employers which is effective at the beginning of the calendar
5293	year in which the service provider receives the application and
5294	shall notify the group's representative of the effective date of
5295	the employment record. Each group employment record remains in
5296	effect until terminated and must remain in effect at least 2
5297	calendar years before it may be terminated. A group employment
5298	record may be terminated by the tax collection service provider
5299	on its own motion or upon application by the group. Upon
5300	establishment of a group employment record, the amount of
5301	benefits payable by each member of the group for a calendar
5302	quarter is a proportionate share of the total benefits paid
5303	during the quarter which are attributable to service performed
5304	in the employ of all members of the group in the same ratio as
5305	the total wages paid for service in employment by the member
5306	during the quarter, as compared to the total wages paid during
5307	the quarter for service performed in the employ of all members
5308	of the group. The state agency providing tax collection services
5309	may adopt rules prescribing applications and procedures for
5310	establishing, maintaining, and terminating group employment
5311	records authorized by this subsection; for adding of new members
5312	to, and withdrawal of active members from, group employment
5313	records; and for determining the amounts that are payable under
5314	this subsection by members of the group and the time and manner
5315	of those payments.
5316	Section 34. Section 443.1313, Florida Statutes, is created
5317	to read:
5318	443.1313 Public employers; reimbursements; election to pay
5319	contributions.--Benefits paid to employees of a public employer,
5320	as defined in s. 443.036, based on service described in s.
5321	443.1216(2) shall be financed in accordance with this section.
5322	(1) PAYMENT OF REIMBURSEMENTS.--
5323	(a) Unless an election is made under subsection (2), each
5324	public employer shall reimburse the Unemployment Compensation
5325	Trust Fund the amount of regular benefits, short-time
5326	compensation benefits, and extended benefits paid to individuals
5327	based on wages paid by the public employer for service described
5328	in s. 443.1216(2).
5329	(b) If a state agency is more than 120 days delinquent on
5330	reimbursements due to the Unemployment Compensation Trust Fund,
5331	the tax collection service provider shall certify to the Chief
5332	Financial Officer the amount due and the Chief Financial Officer
5333	shall transfer the amount due to the Unemployment Compensation
5334	Trust Fund from the funds of the agency which legally may be
5335	used for that purpose. If a public employer other than a state
5336	agency is more than 120 days delinquent on reimbursements due to
5337	the Unemployment Compensation Trust Fund, upon request by the
5338	tax collection service provider after a hearing, the Department
5339	of Revenue or the Department of Financial Services, as
5340	applicable, shall deduct the amount owed by the public employer
5341	from any funds to be distributed by the applicable department to
5342	the public employer for further distribution to the trust fund
5343	in accordance with this chapter. If an employer for whom the
5344	municipal or county tax collector collects taxes fails to make
5345	the reimbursements to the Unemployment Compensation Trust Fund
5346	required by this chapter, the tax collector after a hearing, at
5347	the request of the tax collection service provider and upon
5348	receipt of a certificate showing the amount owed by the
5349	employer, shall deduct the certified amount from any taxes
5350	collected for the employer and remit that amount to the tax
5351	collection service provider for further distribution to the
5352	trust fund in accordance with this chapter. This paragraph does
5353	not apply to amounts owed by a political subdivision of the
5354	state for benefits erroneously paid in which the claimant must
5355	repay to the Agency for Workforce Innovation under s.
5356	443.151(6)(a) or (b) any sum as benefits received.
5357	(c) The provisions of s. 443.1312(3), (5), and (6),
5358	relating to payment of reimbursements, allocation of benefit
5359	costs, and group employment records for nonprofit organizations,
5360	apply, to the extent allowed by federal law, to each public
5361	employer in the state as an employer under s. 443.1216(2).
5362	(2) ELECTION TO PAY CONTRIBUTIONS.--A public employer
5363	subject to this section may elect to become a contributing
5364	employer under s. 443.131 in lieu of being a reimbursing
5365	employer under subsection (1).
5366	(3) CHANGE OF ELECTION.--Upon electing to be a reimbursing
5367	or contributing employer under this section, a public employer
5368	may not change this election for at least 2 calendar years. This
5369	subsection does not prevent a public employer subject to this
5370	subsection from changing its election after completing 2
5371	calendar years under another financing method if the new
5372	election is timely filed. The state agency providing
5373	unemployment tax collection services may adopt rules prescribing
5374	procedures for changing methods of reporting.
5375	(4) PUBLIC EMPLOYERS UNEMPLOYMENT COMPENSATION BENEFIT
5376	ACCOUNT.--
5377	(a) There is established within the Unemployment
5378	Compensation Trust Fund a Public Employers Unemployment
5379	Compensation Benefit Account, which must be maintained as a
5380	separate account within the trust fund. All benefits paid to the
5381	employees of a public employer that elects to become a
5382	contributing employer under paragraph (b) must be charged to the
5383	Public Employers Unemployment Compensation Benefit Account.
5384	(b) Each public employer subject to this chapter under s.
5385	443.1216(2) which elects to become a contributing employer is
5386	subject to, and shall have its employment record maintained
5387	under s. 443.131, except that:
5388	1. The term "taxable wages" means total gross wages.
5389	2. The initial contribution rate is 0.25 percent.
5390	3. An election by a public employer to be liable for
5391	contributions under this subsection takes effect January 1 and
5392	the employer is liable for contributions at the initial rate.
5393	Effective January 1 of the following year, the contribution rate
5394	shall be computed based on 2 calendar quarters of chargeability
5395	and payroll. Effective January 1 of the second year after the
5396	election, the contribution rate shall be computed based on 6
5397	quarters of chargeability and payroll. Effective January 1 of
5398	the third year after the election, the contribution rate shall
5399	be computed based on 10 quarters of chargeability and payrolls.
5400	Each January 1 of subsequent years, the contribution rate shall
5401	be computed based on 12 quarters of chargeability and payroll.
5402	4. Each public employer electing to be a contributing
5403	employer under this subsection must make the election at least
5404	30 days before January 1 of the year for which the election is
5405	to be effective. Upon electing to be a contributing employer
5406	under this subsection, a public employer may not change this
5407	election for at least 2 calendar years.
5408	5. An election under this subsection may be terminated by
5409	filing with the tax collection service provider, at least 30
5410	days before January 1, a written notice of termination.
5411	Section 35. Section 443.1315, Florida Statutes, is amended
5412	to read:
5413	443.1315 Treatment of Indian tribes.--
5414	(1) As used in this section, the term:
5415	(a) "Employer" meansincludesany Indian tribe for which
5416	service in employment as defined by this chapter is performed.
5417	(b) "Employment" meansincludesservice performed in the
5418	employ of an Indian tribe, as defined by s. 3306(u) of the
5419	Federal Unemployment Tax Act, if thisprovided suchservice is
5420	excluded from employment as defined by that act solely by reason
5421	of s. 3306(c)(7) of thatsuchact and is not otherwise excluded
5422	from employment under this chapter. For purposes of this
5423	section, the exclusions from employment under s. 443.1216(4)s.
5424	443.036(21)(d)apply to services performed in the employ of an
5425	Indian tribe.
5426	(2) Benefits based on service in employment areshall be
5427	payable in the same amount, on the same terms, and subject to
5428	the same conditions as benefits payable based on the basis of
5429	other service subject to this chapter.
5430	(3)(a) Indian tribes or tribal units of Indian tribes
5431	thereof, including subdivisions, subsidiaries, or business
5432	enterprises wholly owned by thosesuchIndian tribes, subject to
5433	this chapter mustshallpay contributions under the same terms
5434	and conditions as all other subject employers unless they elect
5435	to become reimbursing employers and reimbursepay intothe
5436	Unemployment Compensation Trust Fund amounts equal to the amount
5437	of benefits attributable to service in the employ of the Indian
5438	tribe.
5439	(b) Indian tribes electing to make reimbursementspayments
5440	in lieu of contributions must make thissuchelection in the
5441	same manner and under the same conditions in s. 443.1312as
5442	provided by s. 443.131 for state and local governments and
5443	nonprofit organizations subject to this chapter. Indian tribes
5444	mustshalldetermine whether reimbursement for benefits paid
5445	will be elected by the tribe as a whole, by individual tribal
5446	units of an Indian tribethereof, or by combinations of
5447	individual tribal units.
5448	(c) Indian tribes or tribal units thereofshall be billed
5449	for the full amount of benefits attributable to service in the
5450	employ of the Indian tribe or tribal unit on the same schedule
5451	as other employing units that electhave elected to make
5452	reimbursementspaymentsin lieu of contributions.
5453	(d) The tax collection service provider may require anAt
5454	the discretion of the director of the Agency for Workforce
5455	Innovation or his or her designee, anyIndian tribe or tribal
5456	unit thereof that elects to become a reimbursing employer to
5457	liable for payments in lieu of contributions shall be required,
5458	within 90 days after the effective date of thatsuch election,
5459	to:
5460	1. Execute and file with the tax collection service
5461	providerdirector or his or her designeea surety bond approved
5462	by the service providerdirector or his or her designee; or
5463	2. Deposit with the tax collection service provider
5464	director or his or her designeemoney or securities on the same
5465	basis as other employers with the same election option.
5466	(4)(a)1. AnFailure of the Indian tribe or any tribal unit
5467	that failsthereof to make required reimbursementspayments,
5468	including assessments of interest and penalty, within 90 days
5469	after receipt of the bill, loseswill cause the Indian tribe to
5470	lose the option to make reimbursementspaymentsin lieu of
5471	contributions as provided in subsection (3) for the following
5472	tax year unless payment in full is received before contribution
5473	rates for the next tax year are computed.
5474	2. The option to make reimbursements in lieu of
5475	contributions is reinstated once the Indian tribe makesAny
5476	Indian tribe that loses the option to make payments in lieu of
5477	contributions due to late payment or nonpayment pursuant to
5478	subparagraph 1. shall have such option reinstated if, after a
5479	period of 1 year, all contributions have been made timely for 1
5480	year and, provided no contributions or reimbursements, payments
5481	in lieu of contributionsfor benefits paid, penalties, or
5482	interest remain outstanding.
5483	(b)1. Services performed for anFailure of theIndian
5484	tribe or any tribal unit that failsthereof to make required
5485	reimbursementspayments, including assessments of interest and
5486	penalty, after all collection activities deemed necessary by the
5487	tax collection service provider, subject to approval by the
5488	Agency for Workforce Innovation, aredirector of the Agency for
5489	Workforce Innovation or his or her designee have been exhausted
5490	maywill cause services performed for such tribe tonot be
5491	treated as employment for purposes of paragraph (1)(b).
5492	2. The tax collection service providerdirector or his or
5493	her designeemay determine that any Indian tribe that loses
5494	coverage under subparagraph 1. may have services performed for
5495	thesuch tribe subsequentlyagainincluded as employment for
5496	purposes of paragraph (1)(b) if all contributions,
5497	reimbursementspayments in lieu of contributions, penalties, and
5498	interest arehave beenpaid.
5499	(c) The Agency for Workforce Innovation or its tax
5500	collection service provider shall immediately notify the United
5501	States Internal Revenue Service and the United States Department
5502	of Labor whenIf an Indian tribe fails to make reimbursements
5503	paymentsrequired under this section, including assessments of
5504	interest and penalty, within 90 days after a final notice of
5505	delinquency, the director of the Agency for Workforce Innovation
5506	shall immediately notify the United States Internal Revenue
5507	Service and the United States Department of Labor.
5508	(5) Notices of payment and reporting delinquency to Indian
5509	tribes or tribal units mustthereof shallinclude information
5510	that failure to make full reimbursementpaymentwithin the
5511	prescribed timeframe:
5512	(a) Will cause the Indian tribe to be liable for taxes
5513	under the Federal Unemployment Tax Act.
5514	(b) Will cause the Indian tribe to lose the option to make
5515	reimbursementspaymentsin lieu of contributions.
5516	(c) Could cause the Indian tribe to be excepted from the
5517	definition of "employer" provided in paragraph (1)(a) and
5518	services in the employ of the Indian tribe provided in paragraph
5519	(1)(b) to be excepted from employment.
5520	(6) An Indian tribe must reimburse the fund for all
5521	extended benefits paid that are attributable to service in the
5522	employ of thean Indian tribe unless the benefits areand not
5523	reimbursed by the Federal Government shall be financed in their
5524	entirety by such Indian tribe.
5525	(7) The Agency for Workforce Innovation and the state
5526	agency providing unemployment tax collection servicesshall
5527	adopt anyrules necessary to administer this section.
5528	Section 36. Section 443.1316, Florida Statutes, is amended
5529	to read:
5530	443.1316 Contract with Department of Revenue for
5531	Unemployment tax collection services; interagency agreement.--
5532	(1)By January 1, 2001,The Agency for Workforce
5533	Innovation shall enter into acontract with the Department of
5534	Revenue, through an interagency agreement,which shall provide
5535	for the Department of Revenue to perform the duties of the tax
5536	collection service provider and provide otherunemployment tax
5537	collection services under this chapter. Under the interagency
5538	agreement, the tax collection service provider may only
5539	implement:
5540	(a) The provisions of this chapter conferring duties upon
5541	the tax collection service provider.
5542	(b) The provisions of law conferring duties upon the
5543	Agency for Workforce Innovation which are specifically delegated
5544	to the tax collection service provider in the interagency
5545	agreement.The Department of Revenue, in consultation with the
5546	Department of Labor and Employment Security, shall determine the
5547	number of positions needed to provide unemployment tax
5548	collection services within the Department of Revenue. The
5549	number of unemployment tax collection service positions the
5550	Department of Revenue determines are needed shall not exceed the
5551	number of positions that, prior to the contract, were authorized
5552	to the Department of Labor and Employment Security for this
5553	purpose. Upon entering into the contract with the Agency for
5554	Workforce Innovation to provide unemployment tax collection
5555	services, the number of required positions, as determined by the
5556	Department of Revenue, shall be authorized within the Department
5557	of Revenue. Beginning January 1, 2002, the Office of Program
5558	Policy Analysis and Government Accountability shall conduct a
5559	feasibility study regarding privatization of unemployment tax
5560	collection services. A report on the conclusions of this study
5561	shall be submitted to the Governor, the President of the Senate,
5562	and the Speaker of the House of Representatives.
5563	(2)(a)The Department of Revenue is considered to be
5564	administering a revenue law of this state when the department
5565	implements this chapter, or otherwise provides unemployment
5566	compensation tax collection services, underpursuant to a
5567	contract of the departmentwith the Agency for Workforce
5568	Innovation through the interagency agreement.
5569	(b)Sections 213.018, 213.025, 213.051, 213.053, 213.055,
5570	213.071, 213.10, 213.2201, 213.23, 213.24(2), 213.27, 213.28,
5571	213.285, 213.37, 213.50, 213.67, 213.69, 213.73, 213.733,
5572	213.74, and 213.757 apply to the collection of unemployment
5573	contributions and reimbursementsby the Department of Revenue
5574	unless prohibited by federal law.
5575	(c) Notwithstanding s. 216.346, the Department of Revenue
5576	may charge no more than 10 percent of the total cost of the
5577	interagency agreement for the overhead or indirect costs, or for
5578	any other costs not required for the payment of the direct
5579	costs, of providing unemployment tax collection services.
5580	Section 37. Section 443.1317, Florida Statutes, is created
5581	to read:
5582	443.1317 Rulemaking authority; enforcement of rules.--
5583	(1) AGENCY FOR WORKFORCE INNOVATION.--
5584	(a) Except as otherwise provided in s. 443.012, the Agency
5585	for Workforce Innovation has ultimate authority over the
5586	administration of the Unemployment Compensation Program.
5587	(b) The Agency for Workforce Innovation may adopt rules
5588	under ss. 120.536(1) and 120.54 to administer the provisions of
5589	this chapter conferring duties upon either the agency or its tax
5590	collection service provider.
5591	(2) TAX COLLECTION SERVICE PROVIDER.--The state agency
5592	providing unemployment tax collection services under contract
5593	with the Agency for Workforce Innovation through an interagency
5594	agreement pursuant to s. 443.1316 may adopt rules under ss.
5595	120.536(1) and 120.54, subject to approval by the Agency for
5596	Workforce Innovation, to administer the provisions of law
5597	described in s. 443.1316(1)(a) and (b) which are within this
5598	chapter. These rules must not conflict with the rules adopted by
5599	the Agency for Workforce Innovation or with the interagency
5600	agreement.
5601	(3) ENFORCEMENT OF RULES.--The Agency for Workforce
5602	Innovation may enforce any rule adopted by the state agency
5603	providing unemployment tax collection services to administer
5604	this chapter. The tax collection service provider may enforce
5605	any rule adopted by the Agency for Workforce Innovation to
5606	administer the provisions of law described in s. 443.1316(1)(a)
5607	and (b).
5608	Section 38. Section 443.141, Florida Statutes, is amended
5609	to read:
5610	443.141 Collection of contributions and reimbursements.--
5611	(1) PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS.--
5612	(a) Interest.--Contributions or reimbursementsunpaid on
5613	the date on which they are due and payableshall bear interest
5614	at the rate of 1 percent per month from and after thatsuchdate
5615	until payment plus accrued interest is received by the tax
5616	collection service providerdivision, unless the service
5617	providerdivisionfinds that the employing unit has or had good
5618	reason for failure to pay the contributions or reimbursements
5619	when due. Interest collected underpursuant to this subsection
5620	mustshallbe paid into the Special Employment Security
5621	Administration Trust Fund.
5622	(b) Penalty for delinquent reports.--
5623	1. AnAny employing unit thatwhich fails to file any
5624	reportreports required by the Agency for Workforce Innovation
5625	or its tax collection service providerdivision in the
5626	administration of this chapter, in accordance with rules for
5627	administering this chapteradopted by the division, shall pay to
5628	the tax collection service provider fordivision with respect to
5629	each delinquentsuchreport the sum of $25 for each 30 days or
5630	fraction thereof that thesuchemploying unit is delinquent,
5631	unless the agency or its service provider, whichever required
5632	the report,division finds that thesuchemploying unit has or
5633	had good reason for failure to file thesuch report or reports.
5634	2. Sums collected as penalties under the provisions of
5635	subparagraph 1. mustshall be deposited by the divisionin the
5636	Special Employment Security Administration Trust Fund.
5637	3. TheA waiver of penalty and interest for a delinquent
5638	reportreports may be waived when theauthorized where
5639	impositions of interest or a penalty or interest iswould be
5640	inequitable.
5641	(c) Application of partial payments.--When a delinquency
5642	exists in the employment recordaccountof an employer not in
5643	bankruptcy, a partialand payment in an amountless than the
5644	total delinquency shall be applied to the employment recordis
5645	submitted, the division shall apply such partial paymentas the
5646	payor directs. In the absence of specific direction, the
5647	division shall apply the partial payment shall be appliedto the
5648	payor's employment recordaccount as prescribed in the rules of
5649	the Agency for Workforce Innovation or the state agency
5650	providing tax collection servicesby rule.
5651	(2) REPORTS, CONTRIBUTIONS, APPEALS.--
5652	(a) Failure to make reports and pay contributions.--If an
5653	any employing unit determined by the tax collection service
5654	providerdivision to be an employer subject to the provisions of
5655	this chapter fails to make and file any report as and when
5656	required by the terms and provisions ofthis chapter or by any
5657	rule of the Agency for Workforce Innovation or the state agency
5658	providing tax collection servicesdivision, for the purpose of
5659	determining the amount of contributions due by thesuchemployer
5660	under this chapter, or if any filedsuch report which has been
5661	filed is founddeemed by the service providerdivisionto be
5662	incorrect or insufficient, and thesuch employer, after being
5663	notified in writinghaving been given written notice by the
5664	service providerdivision to file thesuchreport, or a
5665	corrected or sufficient report, as applicablethe case may be,
5666	fails to file thesuchreport within 15 days after the date of
5667	the mailing of thesuch notice, the tax collection service
5668	providerdivisionmay:
5669	1. Determine the amount of contributions due from thesuch
5670	employer based on the basis of such information as may be
5671	readily available to it, which determination isshall bedeemed
5672	to be prima facie correct;
5673	2. Assess thesuch employer withthe amount of
5674	contributions so determined to be due; and
5675	3. Immediately notify the employergive written noticeby
5676	registered or certified mail to such employer of thesuch
5677	determination and assessment including penalties as provided in
5678	this chapter, if any, added and assessed, and demanddemanding
5679	payment of same together with interest as herein providedon the
5680	amount of contributions from the date that amount waswhen same
5681	weredue and payable.
5682	(b) Hearings.--TheSuch determination and assessment are
5683	shall be final at the expiration of 15 days afterfrom the date
5684	the assessment is mailedof the mailing of such written notice
5685	thereof demanding payment unless thesuch employer fileshas
5686	filed with the tax collection service provider within the 15
5687	daysdivisiona written protest and petition for hearing
5688	specifying the objections thereto. The tax collection service
5689	provider shall promptly review each petition and may reconsider
5690	its determination and assessment in order to resolve the
5691	petitioner's objections. The tax collection service provider
5692	shall forward each petition remaining unresolved to the Agency
5693	for Workforce Innovation for a hearing on the objections.Upon
5694	receipt of asuch petition within the 15 days allowed, the
5695	Agency for Workforce Innovationdivision shall schedulefix the
5696	time and place for a hearing and shall notify the petitioner of
5697	the time and place of the hearingthereof. The Agency for
5698	Workforce Innovationdivision may appoint special deputies with
5699	full power to conducthold hearings hereunderand to submit
5700	their findings together with a transcript of the proceedings
5701	before them and their recommendations to the agencydivisionfor
5702	its final orderdecision and determination. Special deputies
5703	areshall be subject to the prohibition againstonex parte
5704	communications as provided in s. 120.66. At any hearing
5705	conducted byheld before the Agency for Workforce Innovation
5706	division or its special deputy, as herein provided,evidence may
5707	be offered to support thesuchdetermination and assessment or
5708	to prove that it is incorrect. In order to prevail, however, at
5709	such hearing, the petitioner must either proveshall be required
5710	to show wherein that the determination and assessment areit is
5711	incorrect or elsefile full and complete corrected reports.
5712	Evidence may also be submitted at thesuchhearing to rebut the
5713	determination by the tax collection service providerdivision
5714	that the petitioner is an employer under the provisions ofthis
5715	chapter.; and,Upon evidence taken before it or upon the
5716	transcript submitted to it with the findings and recommendation
5717	of its special deputy, the Agency for Workforce Innovation shall
5718	eitherdivision may set aside the tax collection service
5719	provider'sitsdetermination that the petitioner is an employer
5720	under the provisions of this chapter or may reaffirm thesuch
5721	determination. The amounts assessed under thepursuant to a
5722	final order,determination by the division hereundertogether
5723	with interest and penalties, mustshallbe paid within 15 days
5724	after notice of thesuch final order isdecision and assessment
5725	and demand for payment thereof by the division has beenmailed
5726	to thesuchemployer, unless judicial review is instituted in a
5727	case of status determination. Amounts due when the status of
5728	the employer is in dispute areshall be payable within 15 days
5729	afterof the entry of an order by the court affirming thesuch
5730	determination. However, any determination by the divisionthat
5731	an employing unit is not an employer under the provisions of
5732	this chapter doesshallnot affect the benefit rights of any
5733	individual as determined by an appeals referee or the
5734	commission, under the provisions of this chapter, unless:
5735	1. Thesuch individual ishas beenmade a party to the
5736	proceedings before the special deputy;division,or
5737	2. The decisionunless such determination of the appeals
5738	referee or the commission or appeals refereehas not become
5739	final or the employing unit and the Agency for Workforce
5740	Innovation weredivision have not beenmade parties to the
5741	proceedings before the appeals referee or the commission.
5742	(c)(b) Appeals.--Subject to the foregoing provisions of
5743	this subsection, The Agency for Workforce Innovation and the
5744	state agency providing unemployment tax collection services
5745	division shall adopt rules prescribing the procedures forby
5746	regulation prescribe the manner pursuant to whichan employing
5747	unit which has been determined to be an employer tomayfile an
5748	appeal and be afforded an opportunity for a hearing on thesuch
5749	determination. Pending asuch hearing, the employing unit must
5750	shallfile reports and pay contributions in accordance with s.
5751	443.131.
5752	(3) COLLECTION PROCEEDINGS.--
5753	(a) Lien for payment of contributions or reimbursements.--
5754	1. There is hereby created a lien in favor of the tax
5755	collection service providerdivisionupon all the property, both
5756	real and personal, of any employer who has become liable for the
5757	payment of any contribution or reimbursement levied and imposed
5758	underupon it by this chapterlawfor the amount of the
5759	contributions or reimbursements due and payable under the
5760	provisions hereof, together with interest, costs, and
5761	penalties.; and If any contribution or reimbursement imposed
5762	underby this chapter or any portion of thatsuch contribution,
5763	reimbursement,or interest,or penalty is not paid within 60
5764	days after becomingthe same becomes delinquent, the tax
5765	collection service providerdivision may subsequentlythereafter
5766	issue a notice of lien thatunder its official seal, which
5767	notice of lienmay be filed in the office of the clerk of the
5768	circuit court of any county in which the delinquent employer
5769	owns property or has conducted business. The, and whichnotice
5770	of lien must includeshall set forththe periods for which the
5771	contributions, reimbursements,interest, or penalties are
5772	demanded and the amounts due.thereof, A copy of thewhich
5773	notice of lien mustshallbe mailed to the employer at her or
5774	his last known address by registered mail. TheProvided, that
5775	notice of lien may not be issued and recorded untilat the
5776	expiration of 15 days afterfrom the date theassessment becomes
5777	final under the provisions ofsubsection (2). Upon presentation
5778	of the notice of lien, the clerk of the circuit court shall
5779	record it in a book maintained by her or himfor that purpose,
5780	and thereuponthe amount of the notice of lien, together with
5781	the cost of recording and interest accruing upon the
5782	contribution amount of the contribution or reimbursement,
5783	becomesshall becomea lien upon the title to and interest,
5784	whether legal or equitable, in any real property, chattels real,
5785	or personal property of thesuch employer against whom thesuch
5786	notice of lien is issued, in the same manner as a judgment of
5787	the circuit court duly docketed in the office of thesuch
5788	circuit court clerk, with execution duly issued tothereon and
5789	in the hands of the sheriff for levy. This; and such lien is
5790	shall beprior, preferred, and superior to all mortgages or
5791	other liens filed, recorded, or acquired aftersubsequent to the
5792	time such notice of lien isshall have beenfiled. Upon the
5793	payment of the amounts due thereunder, or upon determination by
5794	the tax collection service providerdivision that thesuch
5795	notice of lien was erroneously issued, the lien issame may be
5796	satisfied when the service provider acknowledges in writingof
5797	record by the division by an acknowledgment under the seal of
5798	the division that thesuch lien ishas been fully satisfied. A
5799	lien'sSuch satisfaction doesneed not need tobe acknowledged
5800	before any notary or other public officer, and the seal of the
5801	division together with the signature of the director of the tax
5802	collection service provider or his or her designee isshall be
5803	conclusive evidence of the satisfaction of the lien, which
5804	satisfaction shall be recorded by the clerk of the circuit court
5805	who receives theshall receive fees for thosesuch services as
5806	may be fixed by law for the recording of instruments generally.
5807	2. The tax collection service providerdivision may
5808	subsequentlythereafter issue a warrant directed to any sheriff
5809	all and singular sheriffs in thisthe state, commanding him or
5810	herthemto levy upon and sell any real or personal property of
5811	the employer liable for any amount under this chapterlaw within
5812	his or her jurisdictiontheir respective jurisdictions, for the
5813	payment of the amount thereof, with the added penalties and
5814	interest and the costs of executing the warrant, together with
5815	the costs of the clerk of the circuit court in recording and
5816	docketing the notice of lien, and to return thesuchwarrant to
5817	the service provider with payment. Thedivision and to pay to it
5818	the money collected by virtue thereof; such warrant may only be
5819	issuedshall issue and be enforced for all amounts due to the
5820	tax collection service provider ondivision as of the date the
5821	warrant is issuedof issuance thereof, together with interest
5822	accruing on the contribution or reimbursementamountdue from
5823	the employer to the date of payment at the rate provided in this
5824	section.herein; however,In the event of sale of any assets of
5825	the employer, however,priorities under the warrant shall be
5826	determined in accordance with the priority established by any
5827	the notice or notices of lien filed by the tax collection
5828	service providerdivisionand recorded by the clerk of the
5829	circuit court. The sheriff shall executeproceed uponthe
5830	warrant in all respects with like effect andin the same manner
5831	prescribed by law forin respect to executions issued byout of
5832	the office of the clerk of the circuit court foruponjudgments
5833	of the circuit court.; and The sheriff isshall beentitled to
5834	the same fees for her or his services inexecuting the warrant
5835	as forunder a writ of execution out of the circuit court, and
5836	thesesuch fees musttobe collected in the same manner.
5837	(b) Injunctive procedures to contest warrants after
5838	issuance.--AnNo writ ofinjunction or restraining order to stay
5839	the execution of asuch warrant may not be issuedshall issue
5840	until a motion isbill praying therefor has been filed;and
5841	reasonable notice of a hearing on theof motion for thesuch
5842	injunction ishas previously been served on the tax collection
5843	service provider; anddivision, nor unless the party seeking the
5844	injunction either paysapplying therefor has previously tendered
5845	and paidinto the custody of the court the full amount of
5846	contributions, reimbursements,interests, costs, and penalties
5847	claimed in thesuch warrant or entersentered into and files
5848	withfiled inthe court a bond with two or more good and
5849	sufficient sureties approved by the court in a sum at least
5850	twicedouble the amount of thesuch contributions,
5851	reimbursements, interests, costs, and penalties, payable to the
5852	tax collection service provider. The bond must also bedivision,
5853	and conditioned to pay the amount of thesuch warrant, interest
5854	thereon, and anysuch damages resulting fromas may be
5855	occasioned bythe wrongful issuing of the injunction, if the
5856	injunction is dissolved, or the motion for the injunctionbill
5857	upon which it may be granted is dismissed. Only one surety is
5858	shall be required when thesuchbond is executed by a lawfully
5859	authorized surety company as surety thereon.
5860	(c) Attachment and garnishment.--Upon the filing of notice
5861	of lien as provided in subparagraph (a)1., the tax collection
5862	service providerdivisionis entitled to remedy by attachment or
5863	garnishment as provided in chapters 76 and 77, as for a debt
5864	due.; and, Upon application by the tax collection service
5865	providerdivision, thesesuch writs shall be issued byissue out
5866	of the office ofthe clerk of the circuit court as upon a
5867	judgment of the circuit court duly docketed and recorded. These,
5868	and such writs shall be made returnable to the circuit court. A
5869	However, no bond may notshall be required of the tax collection
5870	service providerdivision as a condition required forprecedent
5871	to the issuance of thesesuchwrits of attachment or
5872	garnishment. Issues raised under proceedings by attachment or
5873	garnishment shall be tried by the circuit court in the same
5874	manner as upon a judgment underthereof in the manner provided
5875	in chapters 76 and 77. Further, the notice of lien filed by the
5876	tax collection service provider is validdivision shall be of
5877	full force and effect for the purposes of all remedies under
5878	provided for in this chapter until satisfied underas provided
5879	in this chapter, and norevival by scire facias or other
5880	proceedings are notshall be necessary before pursuingprior to
5881	the pursuit of any remedy authorized by law.herein provided
5882	for, and Proceedings authorized asupon a judgment of the
5883	circuit court do not makeshall not be construed as making of
5884	the lien a judgment of the circuit court upon a debt for any
5885	purpose other thanexcept as areherein specifically provided by
5886	lawset forth as procedural remedies only.
5887	(d) Third-party claims.--Upon any levy made by the sheriff
5888	under the authority ofa writ of attachment or garnishment as
5889	provided in paragraph (c), the circuit court shall trythird-
5890	party claims to property involved shall be tried by the circuit
5891	court as upon a judgment thereof and all proceedings shall be
5892	authorized on such third-party claims as providedin ss. 56.16,
5893	56.20, 76.21, and 77.16 shall apply.
5894	(e) Proceedings supplementary to execution.--At any time
5895	after a warrant provided for in subparagraph (a)2. is returned
5896	unsatisfied byhas been in the hands ofany sheriff of this
5897	state and returned unsatisfied, the tax collection service
5898	providerdivision may make andfile an affidavit in the circuit
5899	court affirming thesuch fact and also that such warrant was
5900	returned unsatisfied and remainsis valid and outstanding. The
5901	affidavit must also stateand also statingthe residence of the
5902	party or parties against whom the warrant ishas been issued.;
5903	and The tax collection service provider is subsequentlydivision
5904	shall thereupon beentitled to have other and further
5905	proceedings in the circuit court as upon a judgment thereof as
5906	provided in s. 56.29.
5907	(f) ReproductionsPhotostats.--In any proceedings in any
5908	court under this chapter, reproductionsphotostats of the
5909	original records or microfilm copies of records of the Agency
5910	for Workforce Innovation, its tax collection service provider,
5911	the former Department of Labor and Employment Security,division
5912	or the commission, including, but not limited to, photocopies or
5913	microfilm, areshall be primary evidence in lieu of the original
5914	originals of such records or of the documents that werewhich
5915	have been transcribed into thosesuchrecords.
5916	(g) Jeopardy assessment and warrant.--If the tax
5917	collection service provider reasonably believesdivision has
5918	just cause to believe and does believethat the collection of
5919	contributions or reimbursementsfrom an employer will be
5920	jeopardized by delay, the service providerit may assess the
5921	such contributions or reimbursementsimmediately, together with
5922	interest or penalties when due, regardless of whether theor not
5923	contributions or reimbursements accrued arehave becomedue, and
5924	may immediately issue a notice of lien and jeopardy warrant upon
5925	which proceedings may be conductedhad as herein provided in
5926	this section for notice of lien and warrant of the service
5927	providerdivision. Within 15 days afterfrom the mailing theof
5928	such notice of lien by registered mail, the employer against
5929	whom such notice of lien and warrant is issuedmay protest the
5930	issuance of the lienthereofin the same manner provided in
5931	paragraph (2)(a), and further proceedings shall be had upon the
5932	protest as therein provided. TheSuch protest doesshallnot
5933	operate as a supersedeas or stay of enforcement proceedings
5934	until and unless the employer fileshas filedwith the sheriff
5935	seeking to enforce the warrant of the divisiona good and
5936	sufficient surety bond in twice the amount demanded by the
5937	notice of lien or warrant. The bond must beconditioned upon
5938	payment of the amount subsequently found to be due from the
5939	employer to the tax collection service provider in thedivision
5940	by final orderdetermination of the Agency for Workforce
5941	Innovationdivisionupon protest of assessment. The jeopardy
5942	warrant and notice of lien areshall be satisfied by the
5943	division in the manner heretofore provided in this sectionupon
5944	payment of the amount finally determined to be due from the
5945	employer. IfIn the eventenforcement of the jeopardy warrant is
5946	not superseded as hereinabove provided in this section, the
5947	employer isshall beentitled to a refund from the fund of all
5948	amounts paid as contributions or reimbursementsin excess of the
5949	amount finally determined to be due by the employer upon
5950	application being made as provided in this chapter.
5951	(4) MISCELLANEOUS PROVISIONS FOR ENFORCEMENT OFCOLLECTION
5952	OF CONTRIBUTIONS AND REIMBURSEMENTS.--
5953	(a) In addition toIndependently ofall other remedies and
5954	proceedings authorized by this chapterlaw for the enforcement
5955	of and the collection of contributions and reimbursementshereby
5956	levied, a right of action by suit in the name of the tax
5957	collection service providerdivision is created. A suit may be
5958	broughtmaintained and prosecuted, and all proceedings taken, to
5959	the same effect and extent as for the enforcement of a right of
5960	action for debt or assumpsit, and any andall remedies available
5961	in such actions, including attachment and garnishment, areshall
5962	be available to the tax collection service providerdivisionfor
5963	the collection of any contribution or reimbursement.accruing
5964	hereunder; however, The tax collection service provider is
5965	division shall not, however,berequired to post bond in any
5966	such action or proceedings. In addition, this section does not
5967	make these; further, nothing herein contained shall be construed
5968	as making of such contributions or reimbursementsa debt or
5969	demand unenforceable against homestead property asprovided by
5970	Art. X of the State Constitution, and thesethe above remedies
5971	are solelybeing procedural only.
5972	(b) AnAny employer who failsfailing to make return or to
5973	pay the contributions or reimbursementslevied under this
5974	chapter, and who remainshas not ceased to bean employer as
5975	provided in s. 443.121, may be enjoined from employing
5976	individuals in employment as defined in this chapter upon the
5977	complaint of the tax collection service providerdivisionin the
5978	circuit court of the county in which the employer doesmay be
5979	doing business. An; and such employer who failsso failingto
5980	make return or to pay contributions or reimbursementslevied
5981	hereundershall be enjoined from employing individuals in
5982	employment until thesuch return isshall have beenmade and the
5983	contributions or reimbursements areshown to be due thereunder
5984	have been paid to the tax collection service providerdivision.
5985	(c) The division or Any agent or employee designated by
5986	the Agency for Workforce Innovation or its tax collection
5987	service providerwhom it may designate shall have the power to
5988	administer an oath to any person forin respect toany return or
5989	report required by this chapterlaw or by the rules of the
5990	Agency for Workforce Innovation or the state agency providing
5991	unemployment tax collection servicesdivision, and ansuchoath
5992	made before the agency or its service providerdivisionor any
5993	authorized agent or employee hasshall have the same effect
5994	efficacyas an oath made before any judicial officer or notary
5995	public of the state.
5996	(d) Civil actions brought under this chapter to collect
5997	contributions, reimbursements, orand interest,thereonor any
5998	proceeding conductedhad hereinfor the collection of
5999	contributions or reimbursements from an employer,shall be heard
6000	by the court having jurisdiction thereofat the earliest
6001	possible date and areshall beentitled to preference upon the
6002	calendar of the court over all other civil actions except
6003	petitions for judicial review of claims for benefits arising
6004	under this chapter and cases arising under the Workers'
6005	Compensation Law of this state.
6006	(e) The tax collection service provider maydivision is
6007	authorized to commence an action in any other state by and in
6008	the name of the divisionto collect unemployment compensation
6009	contributions, reimbursements,penalties, and interest legally
6010	due this state. The officials of other states thatwhichextend
6011	a like comity to this state mayare authorized tosue for the
6012	collection of such contributions, reimbursements,interest, and
6013	penalties in the courts of this state. The courts of this state
6014	shall recognize and enforce liability for such contributions,
6015	reimbursements, interest, and penalties imposed by other states
6016	thatwhichextend a like comity to this state.
6017	(f) The collection of any contribution, reimbursement,
6018	interest, orand penalty otherwise due under this chapter is
6019	shall not beenforceable by civil action, warrant, claim, or
6020	other means unless the notice of lien is filed with the clerk of
6021	the circuit court as described in subsection(3), within 5 years
6022	afterfrom the date theupon which such contribution,
6023	reimbursement, interest, and penalty werebecame due and payable
6024	as provided by law and by rule of the division, a notice of lien
6025	with respect to such contribution, interest, and penalty was
6026	filed for record with a clerk of a circuit court as provided in
6027	subsection (3).
6028	(5) PRIORITIES UNDER LEGAL DISSOLUTION OR
6029	DISTRIBUTIONS.--In the event of any distribution of any
6030	employer's assets pursuant to an order of any court under the
6031	laws of this state, including any receivership, assignment for
6032	the benefit of creditors, adjudicated insolvency, composition,
6033	administration of estates of decedents, or other similar
6034	proceeding, contributions or reimbursements then or subsequently
6035	thereafter due mustshall be paid in full beforeprior toall
6036	other claims except claims for wages of not more than $250 or
6037	less to each claimant, earned within 6 months afterofthe
6038	commencement of the proceeding, and on a parity with all other
6039	tax claims wherever thosesuch tax claims arehave beengiven
6040	priority. In the administration of the estate of any decedent,
6041	the filing of notice of lien isshall be deemeda proceeding
6042	required upon protest of the claim filed by the tax collection
6043	service providerdivision for contributions or reimbursements
6044	due under this chapter, and thesuch claim mustshallbe allowed
6045	by the circuit judge. However,The personal representative of
6046	the decedent, however,may by petition to the circuit court
6047	object to the validity of the tax collection service provider's
6048	claim of the division, and proceedings shall be conductedhadin
6049	the circuit court for the determination of the validity of the
6050	service provider's claim of the division. Further, the bond of
6051	the personal representative mayshall not be discharged until
6052	thesuch claim is finally determined by the circuit court.; and,
6053	When ano bond is nothas beengiven by the personal
6054	representative, none of the assets of the estate may notshall
6055	be distributed until thesuchfinal determination by the circuit
6056	court. Upon distribution of the assets of the estate of any
6057	decedent, the tax collection service provider's claim has aof
6058	the division shall haveclass 8 priority established in s.
6059	733.707(1)(h), subject to the above limitations with reference
6060	to wages. In the event of any employer's adjudication in
6061	bankruptcy, judicially confirmed extension proposal, or
6062	composition, under the Federal Bankruptcy Act of 1898, as
6063	amended, contributions or reimbursements then or subsequently
6064	thereafter due areshall be entitled to suchpriority as is
6065	provided in s. 64B of that act (U.S.C. Title II, s. 104(b), as
6066	amended).
6067	(6) REFUNDS.--
6068	(a) WithinIf, not later than 4 years after the date of
6069	payment of any amount as contributions, reimbursements,
6070	interest, or penalties, an employing unit may applythat has
6071	paid such contributions, interest, or penalties makes
6072	application for an adjustment of itsthereof in connection with
6073	subsequent contribution payments of contributions or
6074	reimbursements, or for a refund if thethereof because such
6075	adjustment cannot be made.
6076	(b) If, and the tax collection service providerdivision
6077	determines that anysuch contributions, reimbursements,
6078	interest, or penalties wereor any portion thereof was
6079	erroneously collected, the division shall allow suchemploying
6080	unit may adjust itsto make an adjustment thereof without
6081	interest in connection with subsequent contribution payment of
6082	contributions or reimbursements by the amount erroneously
6083	collected.by it, or If ansuch adjustment cannot be made, the
6084	tax collection service providerdivision shall refund thesaid
6085	amount erroneously collected, without interest,from the fund.
6086	(c)For like cause, and Within the time limit provided in
6087	paragraph (a), the tax collection service provider may on its
6088	own initiative adjust or refund the amount erroneously collected
6089	same period, adjustment or refund may be made on the division's
6090	own initiative.
6091	(d)However, nothing in This chapter does notshall be
6092	construed to authorize a refund of contributions or
6093	reimbursementswhich were properly paid in accordance with the
6094	provisions of this chapter whenat the time of such payment was
6095	made, except as required by s. 443.1216(13)(e)s.
6096	443.036(21)(n)5.; further,
6097	(e) An employing unit entitled to a refund or adjustment
6098	for erroneously collected contributions, reimbursements,
6099	interest, or penalties is not entitled to interest on that
6100	erroneously collected amount.
6101	(f) Refunds under this subsection and under s.
6102	443.1216(13)(e)s. 443.036(21)(n)5. may be paid from eitherthe
6103	clearing account or the benefit account of the Unemployment
6104	Compensation Trust Fund and from the Special Employment Security
6105	Administration Trust Fund forwith respect tointerest or
6106	penalties which have been previously paid into thesuch fund,
6107	notwithstandingthe provisions of s. 443.191(2) to the contrary
6108	notwithstanding.
6109	Section 39. Section 443.151, Florida Statutes, is amended
6110	to read:
6111	443.151 Procedure concerning claims.--
6112	(1) POSTING OF INFORMATION.--
6113	(a) Each employer mustshallpost and maintain in places
6114	readily accessible to individuals in her or his employ printed
6115	statements concerning benefit rights, claims for benefits, and
6116	suchother matters relating to the administration of this
6117	chapter as the Agency for Workforce Innovationdivisionmay by
6118	rule prescribe. Each employer mustshall supply to such
6119	individuals copies of suchprinted statements or other materials
6120	relating to claims for benefits when and as directed by the
6121	agency's rulesdivision may by rule prescribe. The Agency for
6122	Workforce Innovation shall supply theseSuchprinted statements
6123	and other materials shall be supplied by the divisionto each
6124	employer without cost to the employer.
6125	(b)1. The Agency for Workforce Innovation shall advise
6126	eachAnindividual filing a new claim for unemployment
6127	compensation shall, at the time of filing thesuch claim, be
6128	advisedthat:
6129	a. Unemployment compensation is subject to federal income
6130	tax.
6131	b. Requirements exist pertaining to estimated tax
6132	payments.
6133	c. The individual may elect to have federal income tax
6134	deducted and withheld from the individual's payment of
6135	unemployment compensation at the amount specified in the federal
6136	Internal Revenue Code.
6137	d. The individual is notshall bepermitted to change a
6138	previously elected withholding status not more than twicetwo
6139	timesper calendar year.
6140	2. Amounts deducted and withheld from unemployment
6141	compensation mustshall remain in the Unemployment Compensation
6142	TrustFund until transferred to the federal taxing authority as
6143	payment of income tax.
6144	3. The Agency for Workforce Innovationdivisionshall
6145	follow all procedures specified by the United States Department
6146	of Labor and the federal Internal Revenue Service pertaining to
6147	the deducting and withholding of income tax.
6148	4. If more than one authorized request for deduction and
6149	withholding is made, amounts mustshallbe deducted and withheld
6150	in accordance with the following priorities:;
6151	a. Unemployment overpayments shall have first priority;,
6152	b. Child support payments shall have second priority;,and
6153	c. Withholding under this subsection hasshall havethird
6154	priority.
6155	5. This paragraph shall apply to payments made after
6156	December 31, 1996.
6157	(2) FILING OF CLAIM INVESTIGATIONS; NOTIFICATION OF
6158	CLAIMANTS AND EMPLOYERS.--Claims for benefits mustshallbe made
6159	in accordance with thesuch rules adopted by the Agency for
6160	Workforce Innovationas the division may adopt. The Agency for
6161	Workforce Innovation mustdivision shallnotify claimants and
6162	employers regarding monetary and nonmonetary determinations of
6163	eligibility. Investigations of issues raised in connection with
6164	a claimant which may affect a claimant's eligibility for
6165	benefits or charges to an employer's employment recordaccount
6166	shall be conducted by the Agency for Workforce Innovation
6167	divisionas prescribed by rule.
6168	(3) DETERMINATION.--
6169	(a) In general.--The Agency for Workforce Innovation shall
6170	promptly make an initial determination for eachupon aclaim
6171	filed underpursuant to subsection(2). The determination must
6172	shall be made promptly by an examiner designated by the
6173	division, shall include a statement ofas towhether and in what
6174	amount theclaimant is entitled to benefits, and, in the event
6175	of a denial, mustshall state the reasons for the denial
6176	therefor. A determination forwith respect tothe first week of
6177	a benefit year mustshall also include a statement ofas to
6178	whether the claimant washas beenpaid the wages required under
6179	s. 443.091(1)(f) and, if so, the first day of the benefit year,
6180	the claimant's weekly benefit amount, and the maximum total
6181	amount of benefits payable to the claimant forwith respect toa
6182	benefit year. The Agency for Workforce Innovation shall
6183	promptly notify theclaimant, the claimant's most recent
6184	employing unit, and all employers whose employment records are
6185	liable foraccounts would be charged with benefits under the
6186	pursuant to such determination of theshall be promptly notified
6187	of such initial determination. The; and such determination is
6188	shall be final unless within 20 days after the mailing of the
6189	such notices to the parties' last known addresses, or in lieu of
6190	in the absence of suchmailing, within 20 days after the
6191	delivery of the noticessuch notice, anappeal or written
6192	request for reconsideration is filed by the claimant or other
6193	party entitled to suchnotice.
6194	(b) Determinations in labor dispute cases.--Whenever any
6195	claim involves a labor dispute described inthe application of
6196	the provisions of s. 443.101(4), the examiner handling the claim
6197	shall, if so directed by the Agency for Workforce Innovation
6198	shalldivision, promptly assign thetransmit suchclaim to a
6199	special examiner who shalldesignated by the division tomake a
6200	determination onupon the issues involving unemployment due to
6201	the labor disputeinvolved under that subsection or upon such
6202	claims. TheSuch special examiner shall make the determination
6203	thereon after ansuch investigation, as deemednecessary. The
6204	claimant or anotherany other party entitled to notice of the
6205	such determination may file an appeal afrom such determination
6206	underpursuant tosubsection (4).
6207	(c) Redeterminations.--
6208	1. The Agency for Workforce Innovationdivisionmay
6209	reconsider a determination whenwhenever it finds that an error
6210	has occurred in connection therewith or whenwhenevernew
6211	evidence or information pertinent to thesuch determination is
6212	has been discovered after a priorsubsequent to any previous
6213	determination or redetermination. ANo such redetermination may
6214	notshall be made more thanafter 1 year afterfromthe last day
6215	of the benefit year, unless it appears that the disqualification
6216	for making a false or fraudulent representation inimposed bys.
6217	443.101(6) is applicable, in which case the redetermination may
6218	be made at any time within 2 years afterfrom the date of the
6219	making of such false or fraudulent representation. The Agency
6220	for Workforce Innovation must promptly givenotice of
6221	redetermination shall be promptly givento the claimant and to
6222	any employers entitled to notice thereofin the manner
6223	prescribed in this section for thewith respect tonotice of an
6224	initial determination. If the amount of benefits is increased by
6225	theupon such redetermination, an appeal of the redetermination
6226	basedtherefrom solely on thewith respect to the matters
6227	involved in such increase may be filed asin the manner and
6228	subject to the limitationsprovided in subsection (4). If the
6229	amount of benefits is decreased by theupon such
6230	redetermination, the redetermination may be appealedmatters
6231	involved in such decrease shall be subject to review in
6232	connection with an appeal by the claimant whenfrom any
6233	determination upon a subsequent claim for benefits iswhich may
6234	be affected in amount or duration by thesuch redetermination.
6235	If the final decision on the determination or redetermination to
6236	be reconsidered was madeSubject to the same limitations and for
6237	the same reasons, the division may reconsider its determination
6238	in any case in which the final decision has been renderedby an
6239	appeals referee, the commission, or a court, the Agency for
6240	Workforce Innovationand may apply for a revised decision from
6241	to the body or court that made thewhich rendered suchfinal
6242	decision to issue a revised decision.
6243	2. IfIn the event that an appeal ofinvolvingan original
6244	determination is pending whenas of the date a redetermination
6245	thereof is issued, thesuch appeal unless withdrawn isshall be
6246	treated as an appeal from thesuchredetermination.
6247	(d) Notice of determination or redetermination pursuant to
6248	this chapter.--Notice of any monetary or nonmonetary
6249	determination or redetermination underwhich involves the
6250	application of the provisions ofthis chapter, together with the
6251	reasons for the determination or redeterminationtherefor, must
6252	shallbe promptly given to the claimant and to any employer
6253	entitled to notice thereof, such notice to be givenin the
6254	manner provided in this subsection., provided that The Agency
6255	for Workforce Innovationdivision shall adopt rules prescribing
6256	by rule prescribe the manner and procedure bypursuant towhich
6257	employers within the base period of a claimant maybecome
6258	entitled to suchnotice.
6259	(4) APPEALS.--
6260	(a) Appeals referees.--The Agency for Workforce Innovation
6261	divisionshall appoint one or more impartial salaried appeals
6262	referees selected in accordance with s. 443.171(3)s. 443.171(4)
6263	to hear and decide appealed or disputed claims. Such appeals
6264	referees shall have such qualifications as may be established by
6265	the Department of Management Services upon the advice and
6266	consent of the division.ANo person may notshallparticipate
6267	on behalf of the Agency for Workforce Innovationdivisionas an
6268	appeals referee in any case in which she or he is an interested
6269	party. The Agency for Workforce Innovationdivisionmay
6270	designate alternates to serve in the absence or disqualification
6271	of any appeals referee onupon a temporary basis. These
6272	alternates must haveand pro hac vice which alternate shall be
6273	possessed ofthe same qualifications required of appeals
6274	referees. The Agency for Workforce Innovationdivisionshall
6275	provide the commission and the appeals referees with proper
6276	facilities and assistance for the execution of their functions.
6277	(b) Filing and hearing.--
6278	1. The claimant or any other party entitled to notice of a
6279	determination as herein provided may file an appeal an adverse
6280	from such determination towithan appeals referee within 20
6281	days after the date of mailing of the notice to her or his last
6282	known address or, if thesuchnotice is not mailed, within 20
6283	days after the date of delivery of thesuchnotice.
6284	2. Notwithstanding the provisions of s. 120.569(2)(b),
6285	Unless the appeal is withdrawn with her or his permission or
6286	review is initiated byis removed tothe commission, the appeals
6287	referee, after mailing all parties and attorneys of record a
6288	notice of hearing at least 10 days beforeprior tothe date of
6289	hearing, notwithstanding the 14-day notice requirement in s.
6290	120.569(2)(b), may onlyshall affirm, modify, or reverse the
6291	such determination. An appeal may not be withdrawn without the
6292	permission of the appeals referee.
6293	3. When; however, whenever an appeal involves a question
6294	ofas to whether services were performed by aclaimant in
6295	employment or for an employer, the referee mustshallgive
6296	special notice of the questionsuch issueand of the pendency of
6297	the appeal to the employing unit and to the Agency for Workforce
6298	Innovationdivision, both of which becomeshall thenceforth be
6299	parties to the proceeding.
6300	4.3. The parties mustshall be notified promptly notified
6301	of thesuch referee's decision. The referee's decision is; and
6302	such decisions shall be final unless further review is initiated
6303	under paragraph (c), within 20 days after the date of mailing of
6304	notice of the decisionthereofto the party's last known address
6305	or, in lieuthe absence of suchmailing, within 20 days after
6306	the delivery of thesuch notice, further review is initiated
6307	pursuant to paragraph (c).
6308	(c) Review by commission.--The commission may, on its own
6309	motion, within the time limitspecifiedin paragraph (b),
6310	initiate a review of the decision of an appeals referee. The
6311	commissionor may also allow the Agency for Workforce Innovation
6312	or any adversely affected party entitled to notice of the
6313	decision toan appeal thefrom such decision by filing anon
6314	application filed within thesuch time limit in paragraph (b)by
6315	the division or by any party entitled to notice of such
6316	decision. An adversely affectedAn appeal filed by any such
6317	party has theshall be allowed as of right to appeal the
6318	decision if the Agency for Workforce Innovation'sexaminer's
6319	determination iswas not affirmed by the appeals referee. Upon
6320	review on its own motion or upon appeal, The commission may on
6321	the basis of the evidence previously submitted in such case, or
6322	upon the basis of such additional evidence as it may direct to
6323	be taken,affirm, modify, or reverse the findings and
6324	conclusions of the appeals referee based on evidence previously
6325	submitted in the case or based on additional evidence taken at
6326	the direction of the commission. The commission may assume
6327	jurisdiction ofremove to itselfor transfer to another appeals
6328	referee the proceedings on any claim pending before an appeals
6329	referee. Any proceeding in whichso removed to the commission
6330	assumes jurisdiction beforeprior to the completion mustshall
6331	be heard by the commission in accordance with the requirement of
6332	this subsection forwith respect toproceedings before an
6333	appeals referee. WhenUpon denial by the commission deniesof
6334	an application to hear anfor appeal of an appeals referee's
6335	from the decision of an appeals referee, the decision of the
6336	appeals referee is theshall be deemed to be adecision of the
6337	commission for purposes ofwithin the meaning of this paragraph
6338	for purposes of judicial review and isshall besubject to
6339	judicial review within the same time and in the manner as
6340	provided for with respect todecisions of the commission, except
6341	that the time for initiating such review runsshall runfrom the
6342	date of notice of the commission's order of the commission
6343	denying the application to hear anforappeal.
6344	(d) Procedure.--The manner thatin which appealed claims
6345	areshall be presented must comply with the commission'sshall
6346	be in accordance with rules prescribed by the commission.
6347	Witnesses subpoenaed underpursuant to this section areshall be
6348	allowed fees at thea rate asestablished by s. 92.142, and fees
6349	of witnesses subpoenaed on behalf of the Agency for Workforce
6350	Innovationdivision or any claimant areshall bedeemed part of
6351	the expense of administering this chapter.
6352	(e) Judicial review.--Orders of the commission entered
6353	underpursuant to paragraph (c) areshall besubject to review
6354	only by notice of appeal in the district court of appeal in the
6355	appellate district in which the issues involved were decided by
6356	an appeals referee. Notwithstanding chapter 120, andthe
6357	commission isshall be madea party respondent to every such
6358	proceeding, notwithstanding any provision to the contrary in
6359	chapter 120. The Agency for Workforce Innovation maydivision
6360	shall have the right toinitiate judicial review of orders in
6361	the same manner and to the same extent as any other party.
6362	(5) PAYMENT OF BENEFITS.--
6363	(a) The Agency for Workforce InnovationBenefits shall be
6364	promptly pay benefitspaidin accordance with a determination or
6365	redetermination regardless of any appeal or pending appeal.
6366	Before payment of benefits to the claimant, however, eachany
6367	employer who, pursuant to the provisions of s. 443.131(4), (5),
6368	or (6), is liable for reimbursementsreimbursement paymentsin
6369	lieu of contributions for the payment of thesuch benefits must
6370	shall be notified, at the address on file with the Agency for
6371	Workforce Innovation or its tax collection service provider
6372	division, ofas to the initial determination of the claim, and
6373	mustthe employer shall be given 10 days to respond, prior to
6374	the payment of the benefits to the employee.
6375	(b) The Agency for Workforce Innovation shall promptly pay
6376	benefits, regardless of whether a determination is under appeal,
6377	when theIf adetermination allowing benefits is affirmed in any
6378	amount by an appeals referee, or is soaffirmed by the
6379	commission, or if a decision of an appeals referee allowing
6380	benefits is affirmed in any amount by the commission. In these
6381	instances, a court may not issue an, such benefits shall be
6382	promptly paid regardless of any further appeal, and no
6383	injunction, supersedeas, stay, or other writ or process
6384	suspending the payment of such benefits shall be issued by any
6385	court. A contributingHowever, if such decision is finally
6386	reversed, no employer may not, however,liable for contributions
6387	under the contributory system of financing unemployment
6388	compensation benefits shall be charged with benefits so paid
6389	under anpursuant to the erroneous determination if the decision
6390	is ultimately reversed., and Benefits areshall not bepaid for
6391	any subsequent weeks of unemployment involved in asuch
6392	reversal.
6393	(c) The provisionsThat portionof paragraph (b) relating
6394	to charging an employer liable for contributions do not apply
6395	shall not be applicable to reimbursing employers using the
6396	reimbursable method of financing benefit payments.
6397	(6) RECOVERY AND RECOUPMENT.--
6398	(a) Any person who, by reason of her or his fraud,
6399	receiveshas received any sum asbenefits under this chapter to
6400	which she or he iswas not entitled isshall be liable to repay
6401	those benefits to the Agency for Workforce Innovationsuch sum
6402	to the division for and on behalf of the trust fund or, in the
6403	agency's discretion of the division, to have those benefitssuch
6404	sumdeducted from future benefits payable to her or him under
6405	this chapter. To enforce this paragraph, the Agency for
6406	Workforce Innovation must find, provided a finding ofthe
6407	existence of such fraud throughhas been made bya
6408	redetermination or decision underpursuant tothis section
6409	within 2 years after thefrom the commission of such fraud was
6410	committed., and provided no suchAny recovery or recoupment of
6411	these benefits mustsuch sum may be effected withinafter5
6412	years afterfrom the date of suchredetermination or decision.
6413	(b) If Any person who, other than by reason other thanof
6414	her or his fraud, receiveshas received any sum asbenefits
6415	under this chapter to which, under a redetermination or decision
6416	pursuant to this section, she or he ishas beenfound not
6417	entitled, isshe or he shall be liable to repay those benefits
6418	to the Agency for Workforce Innovationsuch sum to the division
6419	for and on behalf of the trust fund or, in the agency's
6420	discretion of the division, toshall have those benefitssuch
6421	sumdeducted from any future benefits payable to her or him
6422	under this chapter. AnyNo such recovery or recoupment of
6423	benefits mustsuch sum may be effected withinafter 2 years
6424	afterfrom the date of suchredetermination or decision.
6425	(c) No Recoupment from future benefits is not permitted
6426	shall be had if the benefits aresuch sum wasreceived by such
6427	person without fault on the person's part and suchrecoupment
6428	would defeat the purpose of this chapter or would be inequitable
6429	and against equity andgood conscience.
6430	(d) The Agency for Workforce Innovation shall collect the
6431	repayment of benefitsIn any case in which under this section a
6432	claimant is liable to repay to the division any sum for the
6433	fund, such sum shall be collectible without interest by thea
6434	deduction offrom benefits throughpursuant to a redetermination
6435	as above provided or by a civil action in the name of the
6436	division.
6437	(e) Notwithstanding any other provision of this chapter,
6438	any person who ishas been determined by eitherthis state, a
6439	cooperating state agency, the United States Secretary of Labor,
6440	or a court of competent jurisdiction to have received any
6441	payments under the Trade Act of 1974, as amended, to which the
6442	person was not entitled shall have those paymentssuch sum
6443	deducted from any regular benefits, as defined in s.
6444	443.1115(1)(e)s. 443.111(6)(a)5., payable to her or him under
6445	this chapter. Each; except that no singlededuction under this
6446	paragraph may notshallexceed 50 percent of the amount
6447	otherwise payable. The paymentsamounts so deducted shall be
6448	remittedpaid to the agency thatwhichissued the payments under
6449	the Trade Act of 1974, as amended, for return to the United
6450	States Treasury. However,Except for overpayments determined by
6451	a court of competent jurisdiction, ano deduction may notbe
6452	made under this paragraph until a determination by the state
6453	agency or the United States Secretary of Labor ishas become
6454	final.
6455	(7) REPRESENTATION IN ADMINISTRATIVE
6456	PROCEEDINGS.--Notwithstanding the provisions of s. 120.62(2),In
6457	any administrative proceeding conductedunder this chapter, an
6458	employer or a claimant has the right, at his or her own expense,
6459	tomay be represented by counsel or byan authorized
6460	representative or by counsel. Notwithstanding s. 120.62(2), the
6461	authorized representative need not be a qualified
6462	representative.
6463	(8) BILINGUAL REQUIREMENTS.--
6464	(a) Based on the estimated total number of households in a
6465	county which speak the same non-English language, a single-
6466	language minority, The Agency for Workforce Innovationdivision
6467	shall provide printed bilingual instructional and educational
6468	materials in the appropriate language in those counties in which
6469	5 percent or more of the households in the county are classified
6470	as a single-language minority.
6471	(b) The Agency for Workforce Innovationdivisionshall
6472	ensure that one-stop career centers and appeals offices located
6473	bureausin counties subject to the requirements of paragraph (c)
6474	prominently post notices in the appropriate languages andthat
6475	translators are available in those centers and officesbureaus.
6476	(c) As used in this subsection, the term "single-language
6477	minority" meansrefers to households thatwhichspeak the same
6478	non-English language and thatwhichdo not contain an adult
6479	fluent in English. The Agency for Workforce Innovationdivision
6480	shall develop estimates of the percentages of single-language
6481	minority households for each county by using data frommade
6482	available bythe United States Bureau of the Census.
6483	Section 40. Section 443.163, Florida Statutes, is amended
6484	to read:
6485	443.163 Electronic reporting and remitting of
6486	contributions and reimbursementstaxes.--
6487	(1) An employer may choose tofile any report and remit
6488	any contributions or reimbursementstaxes required underbythis
6489	chapter by electronic means. The Agency for Workforce Innovation
6490	or the state agency providing unemployment tax collection
6491	servicesits designee shall adopt rules prescribingprescribe by
6492	rule the format and instructions necessary for electronically
6493	such filing of reports and remitting contributions and
6494	reimbursementsof taxesto ensure a full collection of
6495	contributions and reimbursementsdue. The acceptable method of
6496	transfer, the method, form, and content of the electronic means,
6497	and the method, if any, by which the employer will be provided
6498	with an acknowledgment shall be prescribed by the Agency for
6499	Workforce Innovation or its tax collection service provider
6500	designee. However, any employer who employed 10 or more
6501	employees in any quarter during the preceding state fiscal year,
6502	or any person that prepared and reported for 5 or more employers
6503	in the preceding state fiscal year, must filesubmitthe
6504	Employers Quarterly Reports (UCT-6) for the current calendar
6505	year and remit the contributions and reimbursementstaxesdue by
6506	electronic means approved by the tax collection service provider
6507	agency or its designee. A person who prepared and reported for
6508	100 or more employers in any quarter during the preceding state
6509	fiscal year must file the Employers Quarterly Reports (UCT-6)
6510	for each calendar quarter in the current calendar year,
6511	beginning with reports due for the second calendar quarter of
6512	2003, by electronic means approved by the tax collection service
6513	provider.
6514	(2) AnAny employer or person who is required by lawfails
6515	to file an Employers Quarterly Report (UCT-6) by electronic
6516	means but who files the report by a means other than electronic
6517	means required by law is liable for a penalty of 10 percent of
6518	the tax due, but not less than $10 for thateachreport, which
6519	is in addition to any other applicablepenalty provided by this
6520	chapter which may be applicable, unless the employer or person
6521	has first obtainsobtained a waiver of thisfor suchrequirement
6522	from the tax collection service provideragency or its designee.
6523	AnAny employer or person who fails to remit contributions or
6524	reimbursementstaxby electronic means as required by law is
6525	liable for a penalty of $10 for each remittance submitted by a
6526	means other than electronic means, which is in addition to any
6527	other applicable penalty provided by this chapter which may be
6528	applicable. A person who prepared and reported for 100 or more
6529	employers in any quarter during the preceding state fiscal year
6530	but who fails to file an Employers Quarterly Report (UCT-6) for
6531	each calendar quarter in the current calendar year by electronic
6532	means as required by law is liable for a penalty of $10 for that
6533	report, which is in addition to any other applicable penalty
6534	provided by this chapter, unless the person first obtains a
6535	waiver of this requirement from the tax collection service
6536	provider.
6537	(3) The tax collection service provideragency or its
6538	designeemay waive the requirement to file an Employers
6539	Quarterly Report(UCT-6) by electronic means for employers or
6540	personsthat are unable to comply despite good faith efforts or
6541	due to circumstances beyond the employer's or person's
6542	reasonable control.
6543	(a) As prescribed by the Agency for Workforce Innovation
6544	or its tax collection service providerdesignee, grounds for
6545	approving the waiver include, but are not limited to,
6546	circumstances in which the employer or persondoes not:
6547	1. Currently file information or data electronically with
6548	any business or government agency; or
6549	2. Have a compatible computer that meets or exceeds the
6550	standards prescribed by the Agency for Workforce Innovationor
6551	its tax collection service providerdesignee.
6552	(b) The tax collection service provideragency or its
6553	designeeshall accept other reasons for requesting a waiver from
6554	the requirement to submit the Employers Quarterly Report (UCT-6)
6555	by electronic means, including, but not limited to:
6556	1. That the employer or personneeds additional time to
6557	program his or her computer;
6558	2. That complying with this requirement causes the
6559	employer or personfinancial hardship; or
6560	3. That complying with this requirement conflicts with the
6561	employer's business procedures.
6562	(c) The Agency for Workforce Innovation or the state
6563	agency providing unemployment tax collection servicesits
6564	designeemay establish by rule the length of time a waiver is
6565	valid and may determine whether subsequent waivers will be
6566	authorized, based on the provisions ofthis subsection; however,
6567	the tax collection service provider mayagency or its designee
6568	shallonly grant a waiver from electronic reporting if the
6569	employer or persontimely files the Employers Quarterly Report
6570	(UCT-6) by telefile, unless the employer wage detail exceeds the
6571	service provider'sagency's or its designee'stelefile system
6572	capabilities.
6573	(4) As used inFor purposes ofthis section, the term
6574	"electronic means" includes, but is not limited to, electronic
6575	data interchange; electronic funds transfer; and use of the
6576	Internet, telephone, or other technology specified by the Agency
6577	for Workforce Innovation or its tax collection service provider
6578	designee.
6579	Section 41. Section 443.171, Florida Statutes, is amended
6580	to read:
6581	443.171 Agency for Workforce InnovationDivisionand
6582	commission; powers and duties; rules; advisory council;records
6583	and reports; proceedings; state-federal cooperation.--
6584	(1) POWERS AND DUTIES OF DIVISION.--The Agency for
6585	Workforce Innovation shall administerIt shall be the duty of
6586	the division to administer this chapter. The agency may; and it
6587	shall have power and authority to employ thosesuchpersons,
6588	make such expenditures, require such reports, conductmake such
6589	investigations, and take such other action as it deemsnecessary
6590	or suitable to administer this chapterthat end. The division
6591	shall determine its own organization and methods of procedure in
6592	accordance with the provisions of this chapter. Not later than
6593	March 15 of each year, The Agency for Workforce Innovation
6594	division, through the Department of Labor and Employment
6595	Security, shall annually submit information to Workforce
6596	Florida, Inc.,the Governor a reportcovering the administration
6597	and operation of this chapter during the preceding calendar year
6598	for inclusion in the strategic plan under s. 445.006 and may
6599	shall make such recommendations for amendment to this chapter as
6600	it deems proper.
6601	(2) RULES; DIVISION, SEAL.--
6602	(a) The division has authority to adopt rules pursuant to
6603	ss. 120.536(1) and 120.54 to implement the provisions of this
6604	chapter.
6605	(b) The division shall have an official seal, which shall
6606	be judicially noticed.
6607	(2)(3) PUBLICATION OF ACTS AND RULES.--The Agency for
6608	Workforce Innovationdivisionshall cause to be printed and
6609	distributed to the public, or otherwise distributed to the
6610	public through the Internet or similar electronic means,the
6611	text of this chapter and of the rules for administering this
6612	chapter adopted by the agency or the state agency providing
6613	unemployment tax collection servicesdivision, thedivision's
6614	annual report to the Governor, and any other matter the division
6615	deems relevant and suitable. The Agency for Workforce Innovation
6616	and shall furnish this information to any person upon request
6617	application therefor. However, anynopamphlet, rules,
6618	circulars, or reports required by this chapter may notshall
6619	contain any matter except the actual data necessary to complete
6620	themsame or the actual language of the rule, together with the
6621	proper notices thereof.
6622	(3)(4)PERSONNEL.--Subject to chapter 110 and the other
6623	provisions of this chapter, the Agency for Workforce Innovation
6624	maydivision is authorized to appoint, setfixthe compensation
6625	of, and prescribe the duties and powers of suchemployees,
6626	accountants, attorneys, experts, and other persons as may be
6627	necessary forin the performance of the agency'sitsduties
6628	under this chapter. The Agency for Workforce Innovation
6629	division may delegate to any such person itssuchpower and
6630	authority under this chapter as necessaryit deems reasonable
6631	and properfor the effective administration of this chapter and
6632	may in its discretionbond any person handling moneys or signing
6633	checks under this chapter.hereunder; The cost of thesesuch
6634	bonds mustshallbe paid from the Employment Security
6635	Administration Trust Fund.
6636	(5) UNEMPLOYMENT COMPENSATION ADVISORY COUNCIL.--There is
6637	created a state Unemployment Compensation Advisory Council to
6638	assist the division in reviewing the unemployment insurance
6639	program and to recommend improvements for such program.
6640	(a) The council shall consist of 18 members, including
6641	equal numbers of employer representatives and employee
6642	representatives who may fairly be regarded as representative
6643	because of their vocations, employments, or affiliations, and
6644	representatives of the general public.
6645	(b) The members of the council shall be appointed by the
6646	secretary of the Department of Labor and Employment Security.
6647	Initially, the secretary shall appoint five members for terms of
6648	4 years, five members for terms of 3 years, five members for
6649	terms of 2 years, and three members for terms of 1 year.
6650	Thereafter, members shall be appointed for 4-year terms. A
6651	vacancy shall be filled for the remainder of the unexpired term.
6652	(c) The council shall meet at the call of its chair, at
6653	the request of a majority of its membership, at the request of
6654	the division, or at such times as may be prescribed by its
6655	rules, but not less than twice a year. The council shall make a
6656	report of each meeting, which shall include a record of its
6657	discussions and recommendations. The division shall make such
6658	reports available to any interested person or group.
6659	(d) Members of the council shall serve without
6660	compensation but shall be entitled to receive reimbursement for
6661	per diem and travel expenses as provided in s. 112.061.
6662	(4)(6) EMPLOYMENT STABILIZATION.--The Agency for Workforce
6663	Innovation, under the direction of Workforce Florida, Inc.,
6664	division, with the advice and aid of advisory councils,shall
6665	take all appropriate steps to reduce and prevent unemployment;
6666	to encourage and assist in the adoption of practical methods of
6667	vocational training, retraining, and vocational guidance; to
6668	investigate, recommend, advise, and assist in the establishment
6669	and operation, by municipalities, counties, school districts,
6670	and the state, of reserves for public works to be used in times
6671	of business depression and unemployment; to promote the
6672	reemployment of the unemployed workers throughout the state in
6673	every other way that may be feasible; to refer any claimant
6674	entitled to extended benefits to suitable work which meets the
6675	criteria of this chapter; and, to these ends, to carry on and
6676	publish the results of investigations and research studies.
6677	(5)(7)RECORDS AND REPORTS.--Each employing unit shall
6678	keep true and accurate work records, containing thesuch
6679	information required by the Agency for Workforce Innovation or
6680	its tax collection service provideras the division may
6681	prescribe. TheseSuch records mustshallbe open to inspection
6682	and arebe subject to being copied by the Agency for Workforce
6683	Innovation or its tax collection service providerdivisionat
6684	any reasonable time and as often as may be necessary. The Agency
6685	for Workforce Innovation or its tax collection service provider
6686	division or an appeals refereemay require from any employing
6687	unit any sworn or unsworn reports, forwith respect topersons
6688	employed by the employing unitit, deemednecessary for the
6689	effective administration of this chapter. However, a state or
6690	local governmental agency performing intelligence or
6691	counterintelligence functions need not report an employee if the
6692	head of thatsuch agency determineshas determinedthat
6693	reporting the employee could endanger the safety of the employee
6694	or compromise an ongoing investigation or intelligence mission.
6695	Information revealing the employing unit's or individual's
6696	identity thusobtained from the employing unit or from any
6697	individual throughpursuant tothe administration of this
6698	chapter is, shall,except to the extent necessary for the proper
6699	presentation of a claim or upon written authorization of the
6700	claimant who has a workers' compensation claim pending, be held
6701	confidential and exempt from the provisions of s. 119.07(1).
6702	This confidentialSuch information isshall beavailable only to
6703	public employees in the performance of their public duties,
6704	including employees of the Department of Education in obtaining
6705	information for the Florida Education and Training Placement
6706	Information Program and the Office of Tourism, Trade, and
6707	Economic Development in its administration of the qualified
6708	defense contractor tax refund program authorized by s. 288.1045,
6709	the qualified target industry business tax refund program
6710	authorized by s. 288.106. Any claimant, or the claimant's legal
6711	representative, at a hearing before an appeals referee or the
6712	commission mustshall be supplied with information from these
6713	suchrecords to the extent necessary for the proper presentation
6714	of her or his claim. Any employee or member of the commission,
6715	or any employee of the Agency for Workforce Innovation or its
6716	tax collection service providerdivision, or any other person
6717	receiving confidential information, who violates any provision
6718	of this subsection commitsis guilty ofa misdemeanor of the
6719	second degree, punishable as provided in s. 775.082 or s.
6720	775.083. However, the Agency for Workforce Innovation or its tax
6721	collection service providerdivisionmay furnish to any employer
6722	copies of any report previously submitted by thatsuchemployer,
6723	upon the request of thesuch employer., and The Agency for
6724	Workforce Innovation or its tax collection service provider may
6725	division is authorized to charge atherefor such reasonable fee
6726	for copies of reports, which mayas the division may by rule
6727	prescribe not toexceed the actual reasonable cost of the
6728	preparation of thesuch copies as prescribed by rules adopted by
6729	the Agency for Workforce Innovation or the state agency
6730	providing tax collection services. Fees received by the Agency
6731	for Workforce Innovation or its tax collection service provider
6732	division for copies furnishedprovided under this subsection
6733	mustshall be deposited into the credit ofthe Employment
6734	Security Administration Trust Fund.
6735	(6)(8)OATHS AND WITNESSES.--In the discharge of the
6736	duties imposed by this chapter, the Agency for Workforce
6737	Innovation, its tax collection service providerdivision, the
6738	appeals referees, and the members of the commission, and any
6739	duly authorized representative of any of these entities maythem
6740	shall have power toadminister oaths and affirmations, take
6741	depositions, certify to official acts, and issue subpoenas to
6742	compel the attendance of witnesses and the production of books,
6743	papers, correspondence, memoranda, and other records deemed
6744	necessary as evidence in connection with the administration of
6745	this chapter.
6746	(7)(9) SUBPOENAS.--If a person refusesIn case of
6747	contumacy by, or refusal to obey a subpoena issued to that, any
6748	person, any court of this state within the jurisdiction of which
6749	the inquiry is carried on, or within the jurisdiction of which
6750	the person guilty of contumacy or refusal to obeyis found,
6751	resides, or transacts business, upon application by the Agency
6752	for Workforce Innovation, its tax collection service provider
6753	division, the commission, or an appeals referee or any duly
6754	authorized representative of any of these entities hasthem,
6755	shall have jurisdiction to order theissue to such person an
6756	order requiring such person to appear before the entity
6757	division, the commission, or an appeals referee or any duly
6758	authorized representative of any of them, thereto produce
6759	evidence if so ordered or there to give testimony touchingon
6760	the matter under investigation or in question.; and anyFailure
6761	to obey thesuchorder of the court may be punished by the court
6762	as a contempt thereof. Any person who fails or refusesshall
6763	without just cause fail or refuse to appear orattend and
6764	testify;or to answer any lawful inquiry;or to produce books,
6765	papers, correspondence, memoranda, and other records within, if
6766	it is in her or his control as commandedpower to do so, in
6767	obedience to a subpoena of the Agency for Workforce Innovation,
6768	its tax collection service providerdivision, the commission, or
6769	an appeals referee or any dulyauthorized representative of any
6770	of these entities commitsthem is guilty ofa misdemeanor of the
6771	second degree, punishable as provided in s. 775.082 or s.
6772	775.083.; and Each day that asuchviolation continues is a
6773	separate offense.
6774	(8)(10) PROTECTION AGAINST SELF-INCRIMINATION.--ANo
6775	person is notshall be excused from appearing orattending and
6776	testifying, or from producing books, papers, correspondence,
6777	memoranda, orand other records, before the Agency for Workforce
6778	Innovation, its tax collection service providerdivision, the
6779	commission, or an appeals referee or any dulyauthorized
6780	representative of any of these entitiesthem or as commanded in
6781	aobedience to the subpoena of any of these entitiesthem in any
6782	cause or proceeding before the Agency for Workforce Innovation
6783	division, the commission, or an appeals referee, or a special
6784	deputyon the ground that the testimony or evidence, documentary
6785	or otherwise, required of the person may tend toincriminate her
6786	or him or subject her or him to a penalty or forfeiture. That
6787	person may not; but no individual shallbe prosecuted or
6788	subjected to any penalty or forfeiture for or on account of any
6789	transaction, matter, or thing concerning which she or he is
6790	compelled, after having claimed her or his privilege against
6791	self-incrimination, to testify or produce evidence, documentary
6792	or otherwise, except that the personsuch individual so
6793	testifying isshall not beexempt from prosecution and
6794	punishment for perjury committed whilein sotestifying.
6795	(9)(11)STATE-FEDERAL COOPERATION.--
6796	(a)1. In the administration of this chapter, the Agency
6797	for Workforce Innovation and its tax collection service provider
6798	divisionshall cooperate with the United States Department of
6799	Labor to the fullest extent consistent with the provisions of
6800	this chapter and shall take those actionssuch action, through
6801	the adoption of appropriate rules, administrative methods, and
6802	standards, as may be necessary to secure forto this state and
6803	its citizens all advantages available under the provisions of
6804	federal law relatingthe Social Security Act that relateto
6805	unemployment compensation, the Federal Unemployment Tax Act, the
6806	Wagner-Peyser Act, and the Federal-State Extended Unemployment
6807	Compensation Act of 1970, or other federal manpower acts.
6808	2. In the administration of the provisions in s. 443.1115
6809	s. 443.111(6), which are enacted to conform with the
6810	requirements of theFederal-State Extended Unemployment
6811	Compensation Act of 1970, the Agency for Workforce Innovation
6812	division shall take those actionssuch action as may be
6813	necessary to ensure that thosethe provisions are sointerpreted
6814	and applied as to meet the requirements of thesuchfederal act
6815	as interpreted by the United States Department of Labor and to
6816	secure fortothis state the full reimbursement of the federal
6817	share of extended benefits paid under this chapter which isthat
6818	arereimbursable under the federal act.
6819	3. The Agency for Workforce Innovation and its tax
6820	collection service providerdivisionshall comply with the
6821	regulations of the United States Department of Labor relating to
6822	the receipt or expenditure by this state of fundsmoneysgranted
6823	under federal lawany of such acts; shall submit themake such
6824	reports, in thesuch form and containing thesuch information,
6825	as the United States Department of Labor requiresmay from time
6826	to time require; and shall comply with directions ofsuch
6827	provisions as the United States Department of Labor may from
6828	time to time findnecessary to assure the correctness and
6829	verification of thesesuchreports.
6830	(b) The Agency for Workforce Innovation and its tax
6831	collection service providerdivision may cooperateafford
6832	reasonable cooperationwith every agency of the United States
6833	charged with theadministration of any unemployment insurance
6834	law.
6835	(c) The Agency for Workforce Innovation and its tax
6836	collection service providerdivision shall fullycooperate with
6837	the agencies of other states, and shall make every proper effort
6838	within theirits means, to oppose and prevent any further action
6839	leadingwhich would in its judgment tend to theeffectcomplete
6840	or substantial federalization of state unemployment compensation
6841	funds or state employment security programs. The Agency for
6842	Workforce Innovation and its tax collection service provider
6843	divisionmay make, and may cooperate with other appropriate
6844	agencies in making, studies as to the practicability and
6845	probable cost of possible new state-administered social security
6846	programs and the relative desirability of state, rather than
6847	federal, action in thatany such field of study.
6848	Section 42. Section 443.1715, Florida Statutes, is amended
6849	to read:
6850	443.1715 Disclosure of information; confidentiality.--
6851	(1) RECORDS AND REPORTS.--Information revealing anthe
6852	employing unit's or individual's identity obtained from the
6853	employing unit or from any individual underpursuant tothe
6854	administration of this chapter, and any determination revealing
6855	thatsuchinformation, except to the extent necessary for the
6856	proper presentation of a claim or upon written authorization of
6857	the claimant who has a workers' compensation claim pending, is
6858	must be held confidential and exempt from the provisions ofs.
6859	119.07(1) and s. 24(a), Art. I of the State Constitution. This
6860	confidentialSuch information may be releasedbe made available
6861	only to public employees in the performance of their public
6862	duties, including employees of the Department of Education in
6863	obtaining information for the Florida Education and Training
6864	Placement Information Program and the Office of Tourism, Trade,
6865	and Economic Development in its administration of the qualified
6866	defense contractor tax refund program authorized by s. 288.1045
6867	and the qualified target industry tax refund program authorized
6868	by s. 288.106. Except as otherwise provided by law, public
6869	employees receiving this confidentialsuch information must
6870	maintainretain the confidentiality of thesuchinformation. Any
6871	claimant, or the claimant's legal representative, at a hearing
6872	before an appeals referee or the commission is entitled toshall
6873	be supplied with information from thesesuchrecords to the
6874	extent necessary for the proper presentation of her or his
6875	claim. AAny employee or member of the commission or any
6876	employee of the division, or any otherperson receiving
6877	confidential information, who violates any provision ofthis
6878	subsection commits a misdemeanor of the second degree,
6879	punishable as provided in s. 775.082 or s. 775.083. The Agency
6880	for Workforce Innovation or its tax collection service provider
6881	However, the division may, however,furnish to any employer
6882	copies of any report previously submitted by thatsuch employer,
6883	upon the request of thesuch employer,and may furnish to any
6884	claimant copies of any report previously submitted by thatsuch
6885	claimant, upon the request of thesuch claimant. The Agency for
6886	Workforce Innovation or its tax collection service provider may,
6887	and the division is authorized to charge atherefor such
6888	reasonable fee for copies of these reports as prescribedas the
6889	division may by rule, which mayprescribe not toexceed the
6890	actual reasonable cost of the preparation of thesuchcopies.
6891	Fees received by the division for copies underas provided in
6892	this subsection must be deposited into the credit ofthe
6893	Employment Security Administration Trust Fund.
6894	(2) DISCLOSURE OF INFORMATION.--Subject to such
6895	restrictions as the Agency for Workforce Innovation or the state
6896	agency providing unemployment tax collection services adopts
6897	division prescribesby rule, information declared confidential
6898	under this section ismay be madeavailable to any agency of
6899	this or any other state, or any federal agency, charged with the
6900	administration of any unemployment compensation law or the
6901	maintenance of the one-stop deliverya system of public
6902	employment offices, or the Bureau of Internal Revenue of the
6903	United States Department of the Treasury, or the Florida
6904	Department of Revenue.andInformation obtained in connection
6905	with the administration of the one-stop delivery system
6906	employment servicemay be made available to persons or agencies
6907	for purposes appropriate to the operation of a public employment
6908	service or a job-preparatory or career education or training
6909	program. The Agency for Workforce Innovationdivision shall,on
6910	a quarterly basis, furnish the National Directory of New Hires
6911	with information concerning the wages and unemployment benefits
6912	compensation paid to individuals, by thesuch dates, in thesuch
6913	format, and containing thesuch information specified in the
6914	regulations ofas the United StatesSecretary of Health and
6915	Human Services shall specify in regulations. Upon request
6916	therefor, the Agency for Workforce Innovationdivisionshall
6917	furnish any agency of the United States charged with the
6918	administration of public works or assistance through public
6919	employment, and may furnish to any state agency similarly
6920	charged, the name, address, ordinary occupation, and employment
6921	status of each recipient of benefits and thesuchrecipient's
6922	rights to further benefits under this chapter. Except as
6923	otherwise provided by law, the receiving agency must retain the
6924	confidentiality of thissuchinformation as provided in this
6925	section. The tax collection service providerdivisionmay
6926	request the Comptroller of the Currency of the United States to
6927	examinecause an examination ofthe correctness of any return or
6928	report of any national banking association rendered under
6929	pursuant to the provisions ofthis chapter and may in connection
6930	with thatsuch request transmit any such report or return for
6931	examinationto the Comptroller of the Currency of the United
6932	States as provided in s. 3305(c) of the federal Internal Revenue
6933	Code.
6934	(3) SPECIAL PROVISIONS FORDISCLOSURE OF DRUG TEST
6935	INFORMATION.--Notwithstanding the contrary provisions ofs.
6936	440.102(8), all information, interviews, reports, and drug test
6937	results, written or otherwise, received by an employer through a
6938	drug-testing program may be used or received in evidence,
6939	obtained in discovery, or disclosed in public or private
6940	proceedings conducted for the purpose of determining
6941	compensability under this chapter, including any administrative
6942	or judicial appeal taken hereunder. The employer, agent of the
6943	employer, or laboratory conducting a drug test may also obtain
6944	access to employee drug test information when consulting with
6945	legal counsel in connection with actions brought under or
6946	related to this chapter or when the information is relevant to
6947	its defense in a civil or administrative matter. ThisSuch
6948	information may also be released to a professional or
6949	occupational licensing board in a related disciplinary
6950	proceeding. However, unless otherwise provided by law, thissuch
6951	information is confidential for all other purposes.
6952	(a) ThisSuch information may not be disclosed or released
6953	and may not be, orused in any criminal proceeding against the
6954	person tested. Information released contrary to paragraph (c) is
6955	inadmissible as evidence in theany suchcriminal proceeding.
6956	(b) Unless otherwise provided by law, any such information
6957	described in this subsection andreceived by a public employer
6958	through a drug-testing program, or obtained by a public employee
6959	under this chapter, is confidential and exempt from the
6960	provisions ofs. 119.07(1) and s. 24(a), Art. I of the State
6961	Constitution, until introduced into the public record under
6962	pursuant toa hearing conducted under s. 443.151(4).
6963	(c) Confidentiality may be waived only by express and
6964	informed written consent executed by the person tested. The
6965	consent form must contain, at a minimum:
6966	1. The name of the person who is authorized to obtain the
6967	information;
6968	2. The purpose of the disclosure;
6969	3. The precise information to be disclosed;
6970	4. The duration of the consent; and
6971	5. The signature of the person authorizing release of the
6972	information.
6973	Section 43. Section 443.1716, Florida Statutes, is amended
6974	to read:
6975	443.1716 Authorized electronic access to employer
6976	information.--
6977	(1) As used in this section, the term:
6978	(a) "Consumer-reporting agency" has the meaning ascribed
6979	in the Federal Fair Credit Reporting Act, 15 U.S.C. s. 1681a.
6980	(b) "Creditor" has the meaning ascribed in the federal
6981	Fair Debt Collection Practices Act, 15 U.S.C. ss. 1692 et seq.
6982	(2)(1) Notwithstanding any other provisionprovisionsof
6983	this chapter, the Agency for Workforce InnovationDepartment of
6984	Labor and Employment Securityshall contract with one or more
6985	consumer-reporting agencies to provide creditors with secured
6986	electronic access to employer-provided information relating to
6987	the quarterly wages report submitted in accordance with this
6988	chapterthe state's unemployment compensation law. ThisSuch
6989	access is limited to the wage reports for the preceding 16
6990	calendar quarters.
6991	(3)(2)Creditors must obtain written consent from the
6992	credit applicant. ThisAny such written consent from the credit
6993	applicant must be signed and mustinclude the following:
6994	(a) Specific notice that the individual's wage and
6995	employment history information will be released to a consumer-
6996	reporting agency;
6997	(b) Notice that thesuchrelease is made for the sole
6998	purpose of reviewing a specific application for credit made by
6999	the individual;
7000	(c) Notice that the files of the Agency for Workforce
7001	Innovation or its tax collection service provider which contain
7002	Department of Labor and Employment Security containingwage and
7003	employment history information submitted by the individual or
7004	his or her employers may be accessed; and
7005	(d) A listing of the parties authorized to receive the
7006	released information.
7007	(4)(3)Consumer-reporting agencies and creditors accessing
7008	information under this section must safeguard the
7009	confidentiality of thesuch information and mustshalluse the
7010	information only to support a single consumer credit transaction
7011	for the creditor to satisfy standard financial underwriting
7012	requirements or other requirements imposed upon the creditor,
7013	and to satisfy the creditor's obligations under applicable state
7014	or federal Fair Credit Reporting laws and rules governing this
7015	section.
7016	(5)(4)Should any consumer-reporting agency or creditor
7017	violate any provision of this section, The Agency for Workforce
7018	InnovationDepartment of Labor and Employment Securityshall,
7019	upon 30 days' written notice to the consumer-reporting agency,
7020	terminate the contract established between the Agency for
7021	Workforce Innovationdepartmentand the consumer-reporting
7022	agency resulting from this section if the consumer-reporting
7023	agency or any creditor violates this section.
7024	(5) For purposes of this section, "creditor" has the same
7025	meaning as set forth in the federal Fair Debt Collection
7026	Practices Act, 15 U.S.C. ss. 1692 et seq.
7027	(6) The Agency for Workforce InnovationDepartment of
7028	Labor and Employment Securityshall establish minimum audit,
7029	security, net-worth, and liability-insurance standards,
7030	technical requirements, and any other terms and conditions
7031	considered necessary in the discretion of the state agencyto
7032	safeguard the confidentiality of the information released under
7033	this section and to otherwise serve the public interest. The
7034	Agency for Workforce InnovationDepartment of Labor and
7035	Employment Securityshall also include, in coordination with any
7036	necessary state agencies, necessaryaudit procedures to ensure
7037	that these rules are followed.
7038	(7) In contracting with one or more consumer-reporting
7039	agencies under this section, any revenues generated by thesuch
7040	contract must be used to pay the entire cost of providing access
7041	to the information. Further, in accordance with federal
7042	regulations, any additional revenues generated by the Agency for
7043	Workforce Innovationdepartmentor the state under this section
7044	must be paid into the Employment Security Administration
7045	department's Trust Fund for the administration of the
7046	unemployment compensation system.
7047	(8) The Agency for Workforce Innovationdepartmentmay not
7048	provide wage and employment history information to any consumer-
7049	reporting agency before the consumer-reporting agency or
7050	agencies under contract with the Agency for Workforce Innovation
7051	departmentpay all development and other startup costs incurred
7052	by the state in connection with the design, installation, and
7053	administration of technological systems and procedures for the
7054	electronic-access program.
7055	(9) The release of any information under this section must
7056	be for a purpose authorized by and in the manner permitted by
7057	the United States Department of Labor and any subsequent rules
7058	or regulations adopted by that department.
7059	(10) As used in this section, the term "consumer-reporting
7060	agency" has the same meaning as that set forth in the Federal
7061	Fair Credit Reporting Act, 15 U.S.C. s. 1681a.
7062	Section 44. Section 443.181, Florida Statutes, is amended
7063	to read:
7064	443.181 PublicStateemployment service.--
7065	(1) CREATION.--A state public employment service is
7066	established in the Agency for Workforce Innovation, under policy
7067	direction from Workforce Florida, Inc. The agency shall
7068	establish and maintain free public employment offices in such
7069	number and in such places as may be necessary for the proper
7070	administration of this chapter and for the purposes of
7071	performing such duties as are within the purview of the Act of
7072	Congress entitled "An Act to provide for the establishment of a
7073	national employment system and for cooperation with the states
7074	in the promotion of such system and for other purposes,"
7075	approved June 6, 1933 (48 Stat. 113; 29 U.S.C. s. 49(c)), as
7076	amended. Notwithstanding any provisions in this section to the
7077	contrary, The one-stop delivery system established under s.
7078	445.009 is this state's public employment service as part of the
7079	national system of public employment offices under 29 U.S.C. s.
7080	49shall be the primary method for delivering services under
7081	this section, consistent with Pub. L. No. 105-220 and chapter
7082	445. The Agency for Workforce Innovation, under policy direction
7083	from Workforce Florida, Inc.,It shall be the duty of the agency
7084	tocooperate with any official or agency of the United States
7085	having power or duties under 29 U.S.C. ss. 49-49l-1the
7086	provisions of the Act of Congress, as amended, and shallto do
7087	and perform those dutiesall thingsnecessary to secure to this
7088	state the funds provided under federal law forbenefits of said
7089	Act of Congress, as amended, in the promotion and maintenance of
7090	the state'sa system of public employment serviceoffices. In
7091	accordance with 29 U.S.C. s. 49c, this state accepts 29 U.S.C.
7092	ss. 49-49l-1The provisions of the said Act of Congress, as
7093	amended, are hereby accepted by this state, in conformity with
7094	s. 4 of that act, and this state will observe and comply with
7095	the requirements thereof. The Agency for Workforce Innovation is
7096	designated and constituted the state agency responsible for
7097	cooperating with the United States Secretary of Labor under 29
7098	U.S.C. s. 49cof this state for the purpose of that act. The
7099	Agency for Workforce Innovation shallis authorized and directed
7100	to appoint sufficient employees to administercarry out the
7101	purposes of this section. The Agency for Workforce Innovation
7102	may cooperate with or enter into agreements with the Railroad
7103	Retirement Board forwith respect tothe establishment,
7104	maintenance, and use of one-stop career centersfree employment
7105	service facilities.
7106	(2) FINANCING.--All fundsmoneysreceived by this state
7107	under 29 U.S.C. ss. 49-49l-1 mustthe said Act of Congress, as
7108	amended, shallbe paid into the Employment Security
7109	Administration Trust Fund, and these fundssuch moneys are
7110	hereby made available to the Agency for Workforce Innovation for
7111	expenditureto be expended as provided by this chapter or by
7112	federal lawand by said Act of Congress. For the purpose of
7113	establishing and maintaining one-stop career centersfree public
7114	employment offices, the Agency for Workforce Innovation mayis
7115	authorized toenter into agreements with the Railroad Retirement
7116	Board or any other agency of the United States charged with the
7117	administration of an unemployment compensation law, with any
7118	political subdivision of this state, or with any private,
7119	nonprofit organization., and As a part of any such agreement,
7120	the Agency for Workforce Innovationmay accept moneys, services,
7121	or quarters as a contribution to the Employment Security
7122	Administration Trust Fund.
7123	(3) REFERENCES.--References to "the agency" in this
7124	section mean the Agency for Workforce Innovation.
7125	Section 45. Section 443.191, Florida Statutes, is amended
7126	to read:
7127	443.191 Unemployment Compensation Trust Fund;
7128	establishment and control.--
7129	(1) There is established, as a special fund separate trust
7130	fundand apart from all other public moneys orfunds of this
7131	state, an Unemployment Compensation Trust Fund, which shall be
7132	administered by the Agency for Workforce Innovationdivision
7133	exclusively for the purposes of this chapter. TheThisfund
7134	shall consist of:
7135	(a) All contributions and reimbursementscollected under
7136	this chapter;
7137	(b) Interest earned onuponany moneys in the fund;
7138	(c) Any property or securities acquired through the use of
7139	moneys belonging to the fund;
7140	(d) All earnings of thesesuchproperty or securities; and
7141	(e) All money credited to this state's account in the
7142	federal Unemployment Compensation Trust Fund under 42 U.S.C. s.
7143	1103pursuant to s. 903 of the Social Security Act, as amended.
7144
7145	Except as otherwise provided in s. 443.1313(4),all moneys in
7146	the fund shall be mingled and undivided.
7147	(2) The Treasurer is the ex officio treasurer and
7148	custodian of the fund and shall administer the fund in
7149	accordance with the directions of the Agency for Workforce
7150	Innovationdivision. All payments from the fund must be
7151	approved by the Agency for Workforce Innovationdivision or by
7152	ana dulyauthorized agent and must be made by the Treasurer
7153	upon warrants issued by the Comptroller, except as hereinafter
7154	provided in this section. The Treasurer shall maintain within
7155	the fund three separate accounts:
7156	(a) A clearing account;
7157	(b) An Unemployment Compensation Trust Fund account; and
7158	(c) A benefit account.
7159
7160	All moneys payable to the fund, including moneys received from
7161	the United States as reimbursement for extended benefits paid by
7162	the Agency for Workforce Innovationdivision, upon receipt
7163	thereof by the division, must be forwarded to the Treasurer, who
7164	shall immediately deposit them in the clearing account. Refunds
7165	payable under s. 443.141 may be paid from the clearing account
7166	upon warrants issued by the Comptroller. After clearance, all
7167	other moneys in the clearing account must be immediately
7168	deposited with the Secretary of the Treasury of the United
7169	States to the credit of this state'sthe account of this state
7170	in the federal Unemployment Compensation Trust Fund
7171	notwithstandingestablished and maintained under s. 904 of the
7172	Social Security Act, as amended, any stateprovisions of the law
7173	in this staterelating to the deposit, administration, release,
7174	or disbursement of moneys in the possession or custody of this
7175	state to the contrary notwithstanding. The benefit account
7176	consistsshall consistof all moneys requisitioned from this
7177	state's account in the federalUnemployment Compensation Trust
7178	Fund. Except as otherwise provided by law, moneys in the
7179	clearing and benefit accounts may be deposited by the Treasurer,
7180	under the direction of the Agency for Workforce Innovation
7181	division, in any bank or public depository in which general
7182	funds of the state aremay be deposited, but anopublic deposit
7183	insurance charge or premium may notbe paid out of the fund. If
7184	any warrant issued against the clearing account or the benefit
7185	account is not presented for payment within 1 year after
7186	issuance thereof, the Comptroller must cancel the warrantsame
7187	and credit without restriction the amount of thesuchwarrant to
7188	the account upon which it is drawn. When the payee or person
7189	entitled to a canceledany warrant so canceled requests payment
7190	of the warrantthereof, the Comptroller, upon direction of the
7191	Agency for Workforce Innovationdivision, must issue a new
7192	warrant, payable fromtherefor, to be paid out ofthe account
7193	against which the canceled warrant washad beendrawn.
7194	(3) Moneys may onlyshallbe requisitioned from the
7195	state's account in the federalUnemployment Compensation Trust
7196	Fund solely for the payment of benefits and extended benefits
7197	and for payment in accordance with rules prescribed by the
7198	Agency for Workforce Innovationdivision, except that money
7199	credited to this state's account under 42 U.S.C. s. 1103 may
7200	onlypursuant to s. 903 of the Social Security Act, as amended,
7201	shall be used exclusively as provided in subsection (5). The
7202	Agency for Workforce Innovationdivision, through the Treasurer,
7203	shall from time to time requisition from the federal
7204	Unemployment Compensation Trust Fund suchamounts, not exceeding
7205	the amounts creditedstanding to this state's account in the
7206	fundtherein, as it deemsnecessary for the payment of benefits
7207	and extended benefits for a reasonable future period. Upon
7208	receipt of these amountsthereof, the Treasurer shall deposit
7209	thesuchmoneys in the benefit account in the State Treasury and
7210	warrants for the payment of benefits and extended benefits shall
7211	be drawn by the Comptroller upon the order of the Agency for
7212	Workforce Innovationdivision against thesuch benefitaccount.
7213	All warrants for benefits and extended benefits areshall be
7214	payable directly to the ultimate beneficiary. Expenditures of
7215	thesesuchmoneys in the benefit account and refunds from the
7216	clearing account areshall not be subject to any provisions of
7217	law requiring specific appropriations or other formal release by
7218	state officers of money in their custody. All warrants issued
7219	for the payment of benefits and refunds mustshallbear the
7220	signature of the Comptroller as above set forth. Any balance of
7221	moneys requisitioned from this state's account in the federal
7222	Unemployment Compensation Trust Fund which remains unclaimed or
7223	unpaid in the benefit account after the expiration ofthe period
7224	for which the moneyssuch sums were requisitioned shall either
7225	be deducted from estimates for, and may be usedutilizedfor the
7226	payment of, benefits and extended benefits during succeeding
7227	periods, or, in the discretion of the Agency for Workforce
7228	Innovationdivision, shall be redeposited with the Secretary of
7229	the Treasury of the United States, to the credit of this state's
7230	account in the federalUnemployment Compensation Trust Fund, as
7231	provided in subsection (2).
7232	(4) The provisions ofSubsections (1), (2), and (3), to
7233	the extent that they relate to the federalUnemployment
7234	Compensation Trust Fund, applyshall be operative only while the
7235	so long as such unemployment trust fund continues to exist and
7236	whileso long asthe Secretary of the Treasury of the United
7237	States continues to maintain for this state a separate book
7238	account of all funds deposited therein by this state for the
7239	payment of benefitsbenefit purposes, together with this state's
7240	proportionate share of the earnings of the federalsuch
7241	Unemployment Compensation Trust Fund, from which no other state
7242	is permitted to make withdrawals. If the federaland when such
7243	Unemployment Compensation Trust Fund ceases to exist, or the
7244	such separate bookaccount is no longer maintained, all moneys,
7245	properties, or securities therein belonging to this state's
7246	account in the federal Unemployment Compensation Trust Fund must
7247	of this state shallbe transferred to the Treasurer of the
7248	Unemployment Compensation Trust Fund, who mustshallhold,
7249	invest, transfer, sell, deposit, and release thosesuchmoneys,
7250	properties, or securities in a manner approved by the Agency for
7251	Workforce Innovationdivision in accordance with the provisions
7252	of this chapter. These; however, such moneys must, however,
7253	shallbe invested in the following readily marketable classes of
7254	securities: bonds or other interest-bearing obligations of the
7255	United States or of the state. Further, thesuch investment
7256	mustshall at all times be so made in a manner that allowsall
7257	the assets of the fund toshallalways be readily convertible
7258	into cash when needed for the payment of benefits. The Treasurer
7259	may onlyshalldispose of securities or other properties
7260	belonging to the Unemployment Compensation Trust Fund onlyunder
7261	the direction of the Agency for Workforce Innovationdivision.
7262	(5) MONEY CREDITED UNDER 42 U.S.C. S. 1103SECTION 903 OF
7263	THE SOCIAL SECURITY ACT.--
7264	(a) Money credited to the account of this state's account
7265	state in the federalUnemployment Compensation Trust Fund by the
7266	Secretary of the Treasury of the United States under 42 U.S.C.
7267	s. 1103pursuant to s. 903 of the Social Security Actmay not be
7268	requisitioned from this state's account or used except for the
7269	payment of benefits and for the payment of expenses incurred for
7270	the administration of this chapterlaw. These moneysSuch money
7271	may be requisitioned underpursuant tosubsection (3) for the
7272	payment of benefits. These moneysSuch moneymay also be
7273	requisitioned and used for the payment of expenses incurred for
7274	the administration of this chapter,law but only underpursuant
7275	toa specific appropriation by the Legislature and only if the
7276	expenses are incurred and the money is requisitioned after the
7277	enactment of an appropriationsappropriation law thatwhich:
7278	1. Specifies the purposes for which thesuchmoney is
7279	appropriated and the amounts appropriated therefor;
7280	2. Limits the period within which thesuchmoney may be
7281	obligated to a period ending not more than 2 years after the
7282	date of the enactment of the appropriationsappropriationlaw;
7283	and
7284	3. Limits the amount thatwhichmay be obligated during
7285	any 12-month period beginning on July 1 and ending on the next
7286	June 30 to an amount thatwhichdoes not exceed the amount by
7287	which the aggregate of the amounts credited to the state's
7288	account under 42 U.S.C. s. 1103of this state pursuant to s. 903
7289	of the Social Security Actduring the same 12-month period and
7290	the 34 preceding 12-month periods,exceeds the aggregate of the
7291	amounts obligated for administration and paid out for benefits
7292	and charged against the amounts credited to the state's account
7293	of this state during thosesuch35 12-month periods.
7294
7295	4. Notwithstanding this paragraph, money credited forwith
7296	respect to federal fiscal years 1999, 2000, and 2001 may only
7297	shallbe used solely for the administration of the Unemployment
7298	Compensation Program. Thisand such money isshall not otherwise
7299	be subject to the requirements ofthis paragraph when
7300	appropriated by the Legislature.
7301	(b) Amounts credited to this state's account in the
7302	federal Unemployment Compensation Trust Fund under 42 U.S.C. s.
7303	1103s. 903 of the Social Security Actwhich are obligated for
7304	administration or paid out for benefits shall be charged against
7305	equivalent amounts thatwhich were first credited and thatwhich
7306	are not already so charged, except that annoamount obligated
7307	for administration during a 12-month period specified in this
7308	sectionherein may notbe charged against any amount credited
7309	during thatsuch a 12-month period earlier than the 34th 12-
7310	month period preceding thatsuchperiod. Any amount credited to
7311	the state's account under 42 U.S.C. s. 1103s. 903 which ishas
7312	been appropriated for expenses of administration, regardless of
7313	whether this amount isor notwithdrawn from the Unemployment
7314	Compensation Trust Fund, shall be excluded from the Unemployment
7315	Compensation Trust Fund balance for the purposes of s.
7316	443.131(3).
7317	(c) Money appropriated as provided in this sectionherein
7318	for the payment of expenses of administration may onlyshallbe
7319	requisitioned as needed for the payment of obligations incurred
7320	under thesuch appropriation and, upon requisition, mustshall
7321	be deposited in the Employment Security Administration Trust
7322	Fund from which thesuch payments areshall be made. Money so
7323	deposited shall, until expended, remainsremaina part of the
7324	Unemployment Compensation Trust Fund and, if it will not be
7325	expended, the money mustshall be returned promptly to the
7326	state's account of this state in the federalUnemployment
7327	Compensation Trust Fund.
7328	(6) TRUST FUND SOLE SOURCE FOR BENEFITS.--The Unemployment
7329	Compensation Trust Fund is the sole and exclusive source for
7330	paying unemployment benefits, and these benefits are due and
7331	payable only to the extent that contributions or reimbursements,
7332	with increments thereon, actually collected and credited to the
7333	fund and not otherwise appropriated or allocated, are available
7334	for payment. The state shall administer the fund without any
7335	liability on the part of the state beyond the amount of moneys
7336	received from the United States Department of Labor or other
7337	federal agency.
7338	Section 46. Section 443.211, Florida Statutes, is amended
7339	to read:
7340	443.211 Employment Security Administration Trust Fund;
7341	appropriation; reimbursement.--
7342	(1) EMPLOYMENT SECURITY ADMINISTRATION TRUST FUND.--There
7343	is created in the State Treasury a special fund to be known as
7344	the "Employment Security Administration Trust Fund." All moneys
7345	that aredeposited into this fund remain continuously available
7346	to the Agency for Workforce Innovationdivisionfor expenditure
7347	in accordance with the provisions of this chapter and do not
7348	revertlapseat any time and may not be transferred to any other
7349	fund. All moneys in this fund which are received from the
7350	Federal Government or any federal agency thereofor which are
7351	appropriated by this state underfor the purposes described in
7352	ss. 443.171 and 443.181, except money received under s.
7353	443.191(5)(c), must be expended solely for the purposes and in
7354	the amounts found necessary by the authorized cooperating
7355	federal agencies for the proper and efficient administration of
7356	this chapter. The fund consistsshall consist of:all moneys
7357	appropriated by this state; all moneys received from the United
7358	States or any federal agency thereof; all moneys received from
7359	any other source for the administration of this chaptersuch
7360	purpose; any moneys received from any agency of the United
7361	States or any other state as compensation for services or
7362	facilities supplied to thatsuch agency; any amounts received
7363	frompursuant toany surety bond or insurance policy or from
7364	other sources for losses sustained by the Employment Security
7365	Administration Trust Fund or by reason of damage to equipment or
7366	supplies purchased from moneys in thesuchfund; and any
7367	proceeds realized from the sale or disposition of anysuch
7368	equipment or supplies which may no longer be necessary for the
7369	proper administration of this chapter. Notwithstanding any
7370	provision of this section, All moneysmoneyrequisitioned and
7371	deposited in this fund under s. 443.191(5)(c) remains part of
7372	the Unemployment Compensation Trust Fund and must be used only
7373	in accordance with the conditions specified ins. 443.191(5).
7374	All moneys in this fund must be deposited, administered, and
7375	disbursed in the same manner and under the same conditions and
7376	requirements as is provided by law for other trustspecialfunds
7377	in the State Treasury. TheseSuchmoneys must be secured by the
7378	depositary in which they are held to the same extent and in the
7379	same manner as required by the general depositary law of the
7380	state, and collateral pledged must be maintained in a separate
7381	custody account. All payments from the Employment Security
7382	Administration Trust Fund must be approved by the Agency for
7383	Workforce Innovationdivision or by ana dulyauthorized agent
7384	and must be made by the Treasurer upon warrants issued by the
7385	Comptroller. Any balances in this fund do not revertlapseat
7386	any time and must remain continuously available to the Agency
7387	for Workforce Innovationdivisionfor expenditure consistent
7388	with this chapter.
7389	(2) SPECIAL EMPLOYMENT SECURITY ADMINISTRATION TRUST
7390	FUND.--There is created in the State Treasury a special fund, to
7391	be known asthe "Special Employment Security Administration
7392	Trust Fund," into which shall be deposited or transferred all
7393	interest on contributions and reimbursements, penalties, and
7394	fines or fees collected under this chapter. Interest on
7395	contributions and reimbursements, penalties, and fines or fees
7396	deposited during any calendar quarter in the clearing account in
7397	the Unemployment Compensation Trust Fund shall, as soon as
7398	practicable after the close of thatsuchcalendar quarter and
7399	upon certification of the Agency for Workforce Innovation
7400	division, be transferred to the Special Employment Security
7401	Administration Trust Fund. However, there shall be withheld from
7402	any such transfer The amount certified by the Agency for
7403	Workforce Innovation asdivision to berequired under this
7404	chapter to pay refunds of interest on contributions and
7405	reimbursements, penalties, and fines or fees collected and
7406	erroneously deposited into the clearing account in the
7407	Unemployment Compensation Trust Fund shall, however, be withheld
7408	from this transfer. TheSuch amounts of interest and penalties
7409	so certified for transfer areshall be deemed as beingto have
7410	been erroneously deposited in the clearing account, and their
7411	the transfer thereofto the Special Employment Security
7412	Administration Trust Fund isshall be deemed to be a refund of
7413	thesucherroneous deposits. All moneys in this fund shall be
7414	deposited, administered, and disbursed in the same manner and
7415	under the same conditions and requirements as areprovided by
7416	law for other trustspecialfunds in the State Treasury. These
7417	moneys mayshallnot be expended or be available for expenditure
7418	in any manner thatwhichwould permit their substitution for, or
7419	permit a corresponding reduction in, federal funds thatwhich
7420	would, in the absence of these moneys, be available to finance
7421	expenditures for the administration of this chapterthe
7422	Unemployment Compensation Law. But nothing in This section does
7423	notshallprevent these moneys from being used as a revolving
7424	fund to cover lawful expenditures, necessary and proper under
7425	the law, for which federal funds arehave been dulyrequested
7426	but not yet received, subject to the charging of thesuch
7427	expenditures against thesuchfunds when received. The moneys in
7428	this fund, with the approval of the Executive Office of the
7429	Governor, shall be used by the Division of Unemployment
7430	Compensation and the Agency for Workforce Innovation for paying
7431	administrativethe payment of costs thatof administration which
7432	are found not to have been properly and validlychargeable
7433	against funds obtained from federal sources. All moneys in the
7434	Special Employment Security Administration Trust Fund shall be
7435	continuously available to the Agency for Workforce Innovation
7436	division for expenditure in accordance with the provisions of
7437	this chapter and doshall not revertlapseat any time. All
7438	payments from the Special Employment Security Administration
7439	Trust Fund mustshall be approved by the Agency for Workforce
7440	Innovationdivision or by ana duly authorized agent thereofand
7441	shall be made by the Treasurer upon warrants issued by the
7442	Comptroller. The moneys in this fund are hereby specifically
7443	madeavailable to replace, as contemplated by subsection (3),
7444	expenditures from the Employment Security Administration Trust
7445	Fund, established by subsection (1), which have been found by
7446	the United States Secretary of LaborBureau of Employment
7447	Security, or other authorized federal agency or authority, finds
7448	arebecause of any action or contingency, to have beenlost or
7449	improperly expended because of any action or contingency. The
7450	Treasurer isshall beliable on her or his official bond for the
7451	faithful performance of her or his duties in connection with the
7452	Special Employment Security Administration Trust Fund.
7453	(3) REIMBURSEMENT OF FUND.--If any moneys received from
7454	the United States Secretary of LaborBureau of Employment
7455	Security under 42 U.S.C. ss. 501-504Title III of the Social
7456	Security Act, any unencumbered balances in the Employment
7457	Security Administration Trust Fund, any moneys granted to this
7458	state underpursuant to the provisions of theWagner-Peyser Act,
7459	or any moneys made available by this state or its political
7460	subdivisions and matched by thesuchmoneys granted to this
7461	state underpursuant to the provisions of the Wagner-Peyser Act
7462	are, after reasonable notice and opportunity for hearing, are
7463	found by the United States Secretary of LaborBureau of
7464	Employment Security, because of any action or contingency, to be
7465	have been lost or beenexpended for purposes other than, or in
7466	amounts in excess of, those allowedfound necessary by the
7467	United States Secretary of LaborBureau of Employment Security
7468	for the proper administration of this chapter, theseit is the
7469	policy of this state that suchmoneys shall be replaced by
7470	moneys appropriated for that purposesuch purposesfrom the
7471	General Revenue Fundfunds of this stateto the Employment
7472	Security Administration Trust Fund for expenditure as provided
7473	in subsection (1). Upon receipt of notice of such a finding by
7474	the United States Secretary of LaborBureau of Employment
7475	Security, the Agency for Workforce Innovationdivisionshall
7476	promptly report the amount required for suchreplacement to the
7477	Governor.; andThe Governor shall, at the earliest opportunity,
7478	submit to the Legislature a request for the appropriation of the
7479	replacement fundssuch amount. This subsection shall not be
7480	construed to relieve this state of its obligation with respect
7481	to funds received prior to July 1, 1941, pursuant to the
7482	provisions of Title III of the Social Security Act.
7483	(4) EXEMPTION OF FUND FROM CERTAIN LAWS.--The Special
7484	Employment Security Administration Trust Fund provided for in
7485	subsection (2) is exempt from the application of any laws of the
7486	Legislature of 1949, other than this subsection, and
7487	specifically from the application of or effect by the continuing
7488	appropriations law.
7489	(4)(5)RESPONSIBILITY FOR TRUST FUNDS.--In connection with
7490	its duties under s. 443.181, the Agency for Workforce Innovation
7491	is responsibleshall have several authority and responsibility
7492	for thedeposit, requisition, expenditure, approval of payment,
7493	reimbursement, and reporting in regard to the trust funds
7494	established by this section.
7495	Section 47. Section 443.221, Florida Statutes, is amended
7496	to read:
7497	443.221 Reciprocal arrangements.--
7498	(1)(a) The Agency for Workforce Innovation or its tax
7499	collection service provider maydivision is authorized toenter
7500	into reciprocal arrangements with appropriate and duly
7501	authorized agencies of other states or withofthe Federal
7502	Government, or both, for consideringwherebyservices performed
7503	by an individual for a single employing unit for which services
7504	are customarily performed by the individualsuch individualsin
7505	more than one state asshall be deemed to beservices performed
7506	entirely within any one of the states:
7507	1. In which any part of thesuchindividual's service is
7508	performed;
7509	2. In which thesuchindividual has her or his residence;
7510	or
7511	3. In which the employing unit maintains a place of
7512	business.,
7513	(b) For services to be considered as performed within a
7514	state under a reciprocal agreement, the employing unit must have
7515	provided there is in effect as to such services an election in
7516	effect for those services, which isapproved by the agency
7517	charged with the administration of such state's unemployment
7518	compensation law, underpursuant towhich all the services
7519	performed by thesuch individual for thesuchemploying unit are
7520	deemed to be performed entirely within thatsuchstate.
7521	(c)(b) The Agency for Workforce Innovationdivisionshall
7522	participate in any arrangements for the payment of compensation
7523	on the basis of combining an individual's wages and employment
7524	covered under this chapter with her or his wages and employment
7525	covered under the unemployment compensation laws of other
7526	states, which are approved by the United States Secretary of
7527	Labor, in consultation with the state unemployment compensation
7528	agencies, as reasonably calculated to assure the prompt and full
7529	payment of compensation in thosesuchsituations and which
7530	include provisions for:
7531	1. Applying the base period of a single state law to a
7532	claim involving the combining of an individual's wages and
7533	employment covered under two or more state unemployment
7534	compensation laws;,and
7535	2. Avoiding the duplicate use of wages and employment
7536	becauseby reason of the combinationsuch combining.
7537	(d)(c) Contributions or reimbursementsdue under this
7538	chapter with respect to wages for insured work are,shallfor
7539	the purposes of ss. 443.131, 443.1312, 443.1313, and 443.141,be
7540	deemed to behave beenpaid to the fund as of the date payment
7541	was made as contributions or reimbursementstherefor under
7542	another state or federal unemployment compensation law, but an
7543	no such arrangement may notshallbe entered into unless it
7544	contains provisions for such reimbursement to the fund of the
7545	such contributions or reimbursementsand the actual earnings
7546	thereon as the Agency for Workforce Innovation or its tax
7547	collection service provider finds aredivision finds will be
7548	fair and reasonable as to all affected interests.
7549	(2) The Agency for Workforce Innovation or its tax
7550	collection service provider maydivision is authorized tomake
7551	to other state or federal agencies and to receive from these
7552	suchother state or federal agencies reimbursements from or to
7553	the fund, in accordance with arrangements entered into under
7554	pursuant tosubsection (1).
7555	(3) The administration of this chapter and of other state
7556	and federal unemployment compensation and public employment
7557	service laws will be promoted by cooperation between this state
7558	and such other states and the appropriate federal agencies and
7559	therefore The Agency for Workforce Innovation or its tax
7560	collection service provider maydivision is authorized toenter
7561	into reciprocal arrangements with appropriate and duly
7562	authorized agencies of other states or the Federal Government,
7563	or both, forinexchanging services, determining and enforcing
7564	payment obligations, and making available facilities and
7565	information. The Division of Unemployment Compensation and the
7566	Agency for Workforce Innovation or its tax collection service
7567	provider may conductare each, therefore, authorized to make
7568	such investigations, secure and transmit suchinformation, make
7569	available such services and facilities, and exercise such of the
7570	other powers provided underherein with respect to the
7571	administration of this chapter as each deems necessary or
7572	appropriate to facilitate the administration of any such
7573	unemployment compensation or public employment service law and,
7574	in a similarlike manner, to accept and useutilizeinformation,
7575	services, and facilities made available to this state by the
7576	agency charged with the administration of any suchother
7577	unemployment compensation or public employment service law.
7578	(4) To the extent permissible under federal lawthe laws
7579	and Constitution of the United States, the Agency for Workforce
7580	Innovation maydivision is authorized toenter into or cooperate
7581	in arrangements whereby facilities and services provided under
7582	this chapter and facilities and services provided under the
7583	unemployment compensation law of any foreign government may be
7584	usedutilizedfor the taking of claims and the payment of
7585	benefits under the employment security law of the state or under
7586	a similar law of thatsuchgovernment.
7587	Section 48. Subsection (9) of section 445.009, Florida
7588	Statutes, is amended to read:
7589	445.009 One-stop delivery system.--
7590	(9)(a) Workforce Florida, Inc., working with the Agency
7591	for Workforce Innovation, shall coordinate among the agencies a
7592	plan for a One-Stop Electronic Network made up of one-stop
7593	delivery system centers and other partner agencies that are
7594	operated by authorized public or private for-profit or not-for-
7595	profit agents. The plan shall identify resources within existing
7596	revenues to establish and support this electronic network for
7597	service delivery that includes Government Services Direct. If
7598	necessary, the plan shall identify additional funding needed to
7599	achieve the provisions of this subsection.
7600	(b) The network shall assure that a uniform method is used
7601	to determine eligibility for and management of services provided
7602	by agencies that conduct workforce development activities. The
7603	Department of Management Services shall develop strategies to
7604	allow access to the databases and information management systems
7605	of the following systems in order to link information in those
7606	databases with the one-stop delivery system:
7607	1. The Unemployment Compensation ProgramSystem of the
7608	Agency for Workforce InnovationDepartment of Labor and
7609	Employment Security.
7610	2. The public employmentJob service described in s.
7611	443.181System of the Department of Labor and Employment
7612	Security.
7613	3. The FLORIDA System and the components related to WAGES,
7614	food stamps, and Medicaid eligibility.
7615	4. The Workers' Compensation System of the Department of
7616	Labor and Employment Security.
7617	5. The Student Financial Assistance System of the
7618	Department of Education.
7619	6. Enrollment in the public postsecondary education
7620	system.
7621	7. Other information systems determined appropriate by
7622	Workforce Florida, Inc.
7623
7624	The systems shall be fully coordinated at both the state and
7625	local levels by July 1, 2001.
7626	Section 49. Subsection (3) of section 468.529, Florida
7627	Statutes, is amended to read:
7628	468.529 Licensee's insurance; employment tax; benefit
7629	plans.--
7630	(3) A licensed employee leasing company shall within 30
7631	days afterofinitiation or termination notify its workers'
7632	compensation insurance carrier, the Division of Workers'
7633	Compensation, and the state agency providing unemployment tax
7634	collection services under contract with the Agency for Workforce
7635	Innovation through an interagency agreement pursuant to s.
7636	443.1316Division of Unemployment Compensation of the Department
7637	of Labor and Employment Securityof both the initiation or the
7638	termination of the company's relationship with any client
7639	company.
7640	Section 50. Paragraph (g) of subsection (8) of section
7641	896.101, Florida Statutes, is amended to read:
7642	896.101 Florida Money Laundering Act; definitions;
7643	penalties; injunctions; seizure warrants; immunity.--
7644	(8)
7645	(g)1. Upon service of the temporary order served pursuant
7646	to this section, the petitioner shall immediately notify by
7647	certified mail, return receipt requested, or by personal
7648	service, both the person or entity in possession of the monetary
7649	instruments or funds and the owner of the monetary instruments
7650	or funds if known, of the order entered pursuant to this section
7651	and that the lawful owner of the monetary instruments or funds
7652	being enjoined may request a hearing to contest and modify the
7653	order entered pursuant to this section by petitioning the court
7654	that issued the order, so that such notice is received within 72
7655	hours.
7656	2. The notice shall advise that the hearing shall be held
7657	within 3 days of the request, and the notice must state that the
7658	hearing will be set and noticed by the person against whom the
7659	order is served.
7660	3. The notice shall specifically state that the lawful
7661	owner has the right to produce evidence of legitimate business
7662	expenses, obligations, and liabilities, including but not
7663	limited to, employee payroll expenses verified by current
7664	Department of Labor unemployment compensation recordsrolls,
7665	employee workers' compensation insurance, employee health
7666	insurance, state and federal taxes, and regulatory or licensing
7667	fees only as may become due before the expiration of the
7668	temporary order.
7669	4. Upon determination by the court that the expenses are
7670	valid, payment of such expenses may be effected by the owner of
7671	the enjoined monetary instruments or funds only to the court-
7672	ordered payees through court-reviewed checks, issued by the
7673	owner of, and the person or entity in possession of, the
7674	enjoined monetary instruments or funds. Upon presentment, the
7675	person or entity in possession of the enjoined funds or monetary
7676	instruments shall only honor the payment of the check to the
7677	court-ordered payee.
7678	Section 51. Section 6 of chapter 94-347, Laws of Florida,
7679	is repealed.
7680	Section 52. Sections 443.021, 443.161, 443.201, 443.231,
7681	and 443.232, Florida Statutes, are repealed.
7682	Section 53. The amendments made by this act to section
7683	443.163, Florida Statutes, shall apply retroactively for
7684	Employers Quarterly Reports (UCT-6) due on or after April 1,
7685	2003.
7686	Section 53. Except as otherwise provided in this act, this
7687	act shall take effect October 1, 2003.
7688