1.1                          A bill for an act 
  1.2             relating to children; increasing assessment paid to 
  1.3             workforce development fund; authorizing the use of a 
  1.4             portion of workforce development money for certain 
  1.5             early childhood programs; amending Minnesota Statutes 
  1.6             2002, section 268.022, as amended. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 2002, section 268.022, as 
  1.9   amended by Laws 2003, First Special Session chapter 3, article 
  1.10  2, section 20, is amended to read: 
  1.11     268.022 [WORKFORCE DEVELOPMENT FUND.] 
  1.12     Subdivision 1.  [DETERMINATION AND COLLECTION OF SPECIAL 
  1.13  ASSESSMENT.] (a) In addition to all other taxes, assessments, 
  1.14  and payment obligations under chapter 268, each employer, except 
  1.15  an employer making reimbursements is liable for a special 
  1.16  assessment levied at the rate of one-tenth of one percent per 
  1.17  year until June 30, 2000, and seven-hundredths of one percent 
  1.18  per year on and after July 1, 2000, until December 31, 2004, and 
  1.19  three-tenths of one percent per year on and after January 1, 
  1.20  2005, on all taxable wages, as defined in section 268.035, 
  1.21  subdivision 24.  The assessment shall become due and be paid by 
  1.22  each employer to the department on the same schedule and in the 
  1.23  same manner as other taxes. 
  1.24     (b) The special assessment levied under this section shall 
  1.25  not affect the computation of any other taxes, assessments, or 
  1.26  payment obligations due under this chapter. 
  2.1      Subd. 2.  [DISBURSEMENT OF SPECIAL ASSESSMENT FUNDS.] (a) 
  2.2   The money collected under this section shall be deposited in the 
  2.3   state treasury and credited to the workforce development fund to 
  2.4   provide for employment and training programs and early childhood 
  2.5   programs.  The amount for early childhood programs must be the 
  2.6   difference between the amounts as calculated by the rate on June 
  2.7   30, 2000, and the rate on January 1, 2005.  The money for early 
  2.8   childhood programs must first be used for early childhood family 
  2.9   education, Head Start, and school readiness, with any remaining 
  2.10  money for child care assistance. 
  2.11     The workforce development fund is created as a special 
  2.12  account in the state treasury. 
  2.13     (b) All money in the fund not otherwise appropriated or 
  2.14  transferred is appropriated to the Job Skills Partnership Board 
  2.15  for the purposes of section 116L.17.  The board must act as the 
  2.16  fiscal agent for the money and must disburse that money for the 
  2.17  purposes of section 116L.17, not allowing the money to be used 
  2.18  for any other obligation of the state.  All money in the 
  2.19  workforce development fund shall be deposited, administered, and 
  2.20  disbursed in the same manner and under the same conditions and 
  2.21  requirements as are provided by law for the other special 
  2.22  accounts in the state treasury, except that all interest or net 
  2.23  income resulting from the investment or deposit of money in the 
  2.24  fund shall accrue to the fund for the purposes of the fund. 
  2.25     (c) Reimbursement for costs related to collection of the 
  2.26  special assessment shall be in an amount negotiated between the 
  2.27  commissioner and the United States Department of Labor.