1999 Minnesota Statutes

  268.048 Expired, 1997 c 80 s 3 

*   NOTE:  This section was also amended by Laws 1999, chapter 
*107, section 22, to read as follows: 

*   "268.048   Benefits not charged in welfare-to-work.  

*   (a) The commissioner shall, prior to computing a tax rate, 
*remove benefit charges from the tax account of a taxpaying 
*employer if the claimant to whom those benefits were paid was: 

*   (1) a primary wage earner who was a recipient of cash 
*benefits under a Minnesota welfare program in the calendar 
*quarter or immediately preceding calendar quarter that wages 
*were first paid by that employer; 

*   (2) paid wages by that employer in no more than two 
*calendar quarters; and 

*   (3) paid wages by that employer of less than $3,000. 

*   (b) Paragraph (a), clauses (2) and (3), shall apply to any 
*calendar quarter and is not limited to quarters in the 
*claimant's base period.  

*   If the commissioner finds that an employer discharged the 
*claimant, or engaged in the employment practice of discharging 
*workers, in order to meet the requirements of paragraph (a), 
*clauses (2) and (3), this section shall not apply.  In addition, 
*the employer's action shall constitute employer misconduct and 
*the penalties under section 268.184 shall be assessed."