<a id="pl.1.3"></a><var>1.3</var>style changes to the Minnesota Unemployment Insurance Law; incorporating <br/>
<a id="pl.1.4"></a><var>1.4</var>certain administrative rules into Minnesota Statutes; modifying fraud penalties; <br/>
<a id="pl.1.5"></a><var>1.5</var>providing extra benefits for certain workers laid off from Ainsworth Lumber <br/>
<a id="pl.1.6"></a><var>1.6</var>Company and Northwest Airlines; amending Minnesota Statutes 2006, sections <br/>
<a id="pl.1.7"></a><var>1.7</var>268.001; 268.03, subdivisions 1, 2; 268.035, subdivisions 1, 4, 9, 10, 11, 12, 13, <br/>
<a id="pl.1.8"></a><var>1.8</var>14, 15, 17, 20, 21a, 23, 23a, 24, 26, 29, 30, by adding a subdivision; 268.042, <br/>
<a id="pl.1.9"></a><var>1.9</var>subdivisions 1, 3, 4; 268.043; 268.0435; 268.044, subdivisions 1, 1a, 2, 3, 4; <br/>
<a id="pl.1.10"></a><var>1.10</var>268.045, subdivision 1; 268.046; 268.047, subdivisions 1, 2, 3, 5; 268.051, <br/>
<a id="pl.1.11"></a><var>1.11</var>subdivisions 1, 1a, 2, 3, 4, 4a, 5, 6, 7, 8, 9; 268.052, subdivisions 1, 2, 3, 4, 5; <br/>
<a id="pl.1.12"></a><var>1.12</var>268.0525; 268.053, subdivisions 1, 2, 3; 268.057, subdivisions 1, 2, 3, 4, 5, 6, 7, <br/>
<a id="pl.1.13"></a><var>1.13</var>10; 268.058; 268.059; 268.0625, subdivisions 4, 5; 268.063; 268.064; 268.065, <br/>
<a id="pl.1.14"></a><var>1.14</var>subdivisions 1, 3; 268.066; 268.067; 268.0675; 268.068; 268.069, subdivisions <br/>
<a id="pl.1.15"></a><var>1.15</var>1, 2, 3; 268.07, subdivisions 1, 2, 3a, 3b; 268.084; 268.085, subdivisions 1, 2, <br/>
<a id="pl.1.16"></a><var>1.16</var>3, 3a, 4, 5, 6, 7, 8, 9, 11, 12, 13, 13a, 13b, 13c, 16; 268.086, subdivisions 1, 2, <br/>
<a id="pl.1.17"></a><var>1.17</var>3, 5, 6, 7, 8, 9; 268.087; 268.095, subdivisions 1, 2, 3, 4, 5, 6, 6a, 7, 10, 11; <br/>
<a id="pl.1.18"></a><var>1.18</var>268.101; 268.103, subdivisions 1, 2; 268.105, subdivisions 1, 2, 3, 3a, 4, 5, <br/>
<a id="pl.1.19"></a><var>1.19</var>6, 7; 268.115; 268.125, subdivisions 3, 4, 5; 268.131, subdivision 1; 268.135; <br/>
<a id="pl.1.20"></a><var>1.20</var>268.145, subdivisions 1, 2, 3; 268.155; 268.18, subdivisions 1, 2, 2b, 4, 5, <br/>
<a id="pl.1.21"></a><var>1.21</var>6; 268.182, subdivisions 1, 2; 268.184, subdivisions 1, 1a; 268.186; 268.188; <br/>
<a id="pl.1.22"></a><var>1.22</var>268.19, subdivisions 1, 1a, 2; 268.192; 268.194, subdivisions 1, 2, 3, 4, 5, 6; <br/>
<a id="pl.1.23"></a><var>1.23</var>268.196, subdivisions 1, 3; 268.20; 268.21; 268.22; 268.23; proposing coding for <br/>
<a id="pl.1.24"></a><var>1.24</var>new law in Minnesota Statutes, chapter 268; repealing Minnesota Statutes 2006, <br/>
<a id="pl.1.25"></a><var>1.25</var>sections 268.0435; 268.0511; 268.085, subdivision 10; 268.103, subdivision <br/>
<a id="pl.1.26"></a><var>1.26</var>4; Minnesota Rules, parts 3315.0210; 3315.0220; 3315.0515; 3315.0520; <br/>
<a id="pl.1.27"></a><var>1.27</var>3315.0525; 3315.0530, subparts 2, 3, 4, 5, 6; 3315.0540; 3315.0550; 3315.0910, <br/>
<a id="pl.1.28"></a><var>1.28</var>subparts 1, 2, 3, 4, 5, 6, 7, 8; 3315.1005, subparts 1, 3; 3315.1315, subpart 4; <br/>
<a id="pl.1.29"></a><var>1.29</var>3315.2010; 3315.2810, subparts 2, 4.<br/>
<a id="pl.1.30"></a><var>1.30</var>BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:<br/>
<br/>
<a id="bill.1.0.0"></a>

<a id="bill.1.1.0"></a><a id="pl.1.33"></a><var>1.33</var>    Section 1. Minnesota Statutes 2006, section 268.035, subdivision 4, is amended to read:<br/>
<a id="pl.2.1"></a><var>2.1</var>    Subd. 4. <b>Base period.</b> "Base period" means:<br/>
<a id="pl.2.2"></a><var>2.2</var>    (1) the first four of the last five completed calendar quarters prior to before the <br/>
<a id="pl.2.3"></a><var>2.3</var>effective date of an applicant's benefit account application for unemployment benefits <br/>
<a id="pl.2.4"></a><var>2.4</var>as set forth below:<br/>
<table width="100%">
<tr>
<td><a id="pl.2.5"></a><var>2.5</var><br/>
<a id="pl.2.6"></a><var>2.6</var><br/>
<a id="pl.2.7"></a><var>2.7</var><br/>
<a id="pl.2.8"></a><var>2.8</var><br/>
</td>
<td align="left" valign="bottom"></td>
<td align="left" valign="bottom">If the benefit accountapplication <br/>
for unemployment benefits is <br/>
                  		effective on or between these <br/>
                  		dates:<br/>
</td>
<td align="left" valign="bottom"></td>
<td align="left" valign="bottom">The base period is the <br/>
                  		prior:<br/>
</td>
</tr>
<tr>
<td><a id="pl.2.9"></a><var>2.9</var><br/>
</td>
<td align="left" valign="bottom"></td>
<td align="left" valign="bottom">January 1 - March 31<br/>
</td>
<td align="left" valign="bottom"></td>
<td align="left" valign="bottom">October 1 - September 30<br/>
</td>
</tr>
<tr>
<td><a id="pl.2.10"></a><var>2.10</var><br/>
</td>
<td align="left" valign="bottom"></td>
<td align="left" valign="bottom">April 1 - June 30<br/>
</td>
<td align="left" valign="bottom"></td>
<td align="left" valign="bottom">January 1 - December 31<br/>
</td>
</tr>
<tr>
<td><a id="pl.2.11"></a><var>2.11</var><br/>
</td>
<td align="left" valign="bottom"></td>
<td align="left" valign="bottom">July 1 - September 30<br/>
</td>
<td align="left" valign="bottom"></td>
<td align="left" valign="bottom">April 1 - March 31<br/>
</td>
</tr>
<tr>
<td><a id="pl.2.12"></a><var>2.12</var><br/>
</td>
<td align="left" valign="bottom"></td>
<td align="left" valign="bottom">October 1 - December 31<br/>
</td>
<td align="left" valign="bottom"></td>
<td align="left" valign="bottom">July 1 - June 30<br/>
</td>
</tr>
</table><a id="pl.2.13"></a><var>2.13</var>    (2) if the applicant has insufficient wage credits to establish a benefit account under <br/>
<a id="pl.2.14"></a><var>2.14</var>clauses (1) and (3), and during the base period under clause (1) an applicant received <br/>
<a id="pl.2.15"></a><var>2.15</var>workers' compensation for temporary disability under chapter 176 or a similar federal law <br/>
<a id="pl.2.16"></a><var>2.16</var>or similar law of another state, or if an applicant whose own serious illness caused a loss <br/>
<a id="pl.2.17"></a><var>2.17</var>of work for which the applicant received compensation for loss of wages from some other <br/>
<a id="pl.2.18"></a><var>2.18</var>source, the applicant may request a an extended base period as follows:<br/>
<a id="pl.2.19"></a><var>2.19</var>    (i) if an applicant was compensated for a loss of work of seven to 13 weeks, the base <br/>
<a id="pl.2.20"></a><var>2.20</var>period shall be is the first four of the last six completed calendar quarters prior to before <br/>
<a id="pl.2.21"></a><var>2.21</var>the effective date of the benefit account application for unemployment benefits;<br/>
<a id="pl.2.22"></a><var>2.22</var>    (ii) if an applicant was compensated for a loss of work of 14 to 26 weeks, the base <br/>
<a id="pl.2.23"></a><var>2.23</var>period shall be is the first four of the last seven completed calendar quarters prior to before <br/>
<a id="pl.2.24"></a><var>2.24</var>the effective date of the benefit account application for unemployment benefits;<br/>
<a id="pl.2.25"></a><var>2.25</var>    (iii) if an applicant was compensated for a loss of work of 27 to 39 weeks, the base <br/>
<a id="pl.2.26"></a><var>2.26</var>period shall be is the first four of the last eight completed calendar quarters prior to before <br/>
<a id="pl.2.27"></a><var>2.27</var>the effective date of the benefit account application for unemployment benefits; and<br/>
<a id="pl.2.28"></a><var>2.28</var>    (iv) if an applicant was compensated for a loss of work of 40 to 52 weeks, the base <br/>
<a id="pl.2.29"></a><var>2.29</var>period shall be is the first four of the last nine completed calendar quarters prior to before <br/>
<a id="pl.2.30"></a><var>2.30</var>the effective date of the benefit account application for unemployment benefits;<br/>
<a id="pl.2.31"></a><var>2.31</var>    (3) if the applicant qualifies for a base period under clause (2), but has insufficient <br/>
<a id="pl.2.32"></a><var>2.32</var>wage credits to establish a benefit account, the applicant may request a  under clause (1), <br/>
<a id="pl.2.33"></a><var>2.33</var>an alternate base period of the last four completed calendar quarters prior to before the <br/>
<a id="pl.2.34"></a><var>2.34</var>date the applicant's benefit account application for unemployment benefits is effective will <br/>
<a id="pl.2.35"></a><var>2.35</var>be used. This base period may can be used only once during any five-calendar-year period <br/>
<a id="pl.2.36"></a><var>2.36</var>30 calendar days or more after the end of the last completed quarter, when a wage detail <br/>
<a id="pl.2.37"></a><var>2.37</var>report has been, or should have been, filed for that quarter under section 268.044; and<br/>
<a id="pl.3.1"></a><var>3.1</var>    (4) no base period under clause (1), (2), or (3) shall may include wage credits upon <br/>
<a id="pl.3.2"></a><var>3.2</var>which a prior benefit account was established.<br/>
<a id="pl.3.3"></a><var>3.3</var><b>EFFECTIVE DATE.</b>This section applies to applications for unemployment <br/>
<a id="pl.3.4"></a><var>3.4</var>benefits filed effective on or after September 30, 2007.<br/>
<br/>
<a id="bill.1.2.0"></a><a id="pl.3.5"></a><var>3.5</var>    Sec. 2. Minnesota Statutes 2006, section 268.035, subdivision 17, is amended to read:<br/>
<a id="pl.3.6"></a><var>3.6</var>    Subd. 17. <b>Filing; filed.</b> "Filing" or "filed" means the delivery of any document to <br/>
<a id="pl.3.7"></a><var>3.7</var>the commissioner or any of the commissioner's agents, or the depositing of the document <br/>
<a id="pl.3.8"></a><var>3.8</var>in the United States mail properly addressed to the department with postage prepaid, <br/>
<a id="pl.3.9"></a><var>3.9</var>in which case the document shall be is considered filed on the day indicated by the <br/>
<a id="pl.3.10"></a><var>3.10</var>cancellation mark of the United States Postal Service.<br/>
<a id="pl.3.11"></a><var>3.11</var>    If, where allowed, an application, protest, appeal, or other required action is made <br/>
<a id="pl.3.12"></a><var>3.12</var>by electronic transmission, it shall be is considered filed on the day received by the <br/>
<a id="pl.3.13"></a><var>3.13</var>department.<br/>
<a id="pl.3.14"></a><var>3.14</var><b>EFFECTIVE DATE.</b>This section is effective September 30, 2007.<br/>
<br/>
<a id="bill.1.3.0"></a><a id="pl.3.15"></a><var>3.15</var>    Sec. 3. Minnesota Statutes 2006, section 268.043, is amended to read:<br/>
<a id="pl.3.16"></a><var>3.16</var><b>268.043 DETERMINATIONS OF COVERAGE.</b><br/>
<a id="pl.3.17"></a><var>3.17</var>    (a) The commissioner, upon the commissioner's own motion or upon application <br/>
<a id="pl.3.18"></a><var>3.18</var>of a person, shall determine if that organization or person is an employer or whether <br/>
<a id="pl.3.19"></a><var>3.19</var>services performed for it constitute employment and covered employment, or whether <br/>
<a id="pl.3.20"></a><var>3.20</var>the compensation for services constitutes wages, and shall notify the person of the <br/>
<a id="pl.3.21"></a><var>3.21</var>determination. The determination shall be is final unless the organization or person, within <br/>
<a id="pl.3.22"></a><var>3.22</var>30 20 calendar days after sending of the determination by mail or electronic transmission, <br/>
<a id="pl.3.23"></a><var>3.23</var>files a protest. Upon receipt of a protest, the commissioner shall review all available <br/>
<a id="pl.3.24"></a><var>3.24</var>evidence and determine whether an error has been made. The commissioner shall send <br/>
<a id="pl.3.25"></a><var>3.25</var>to the person, by mail or electronic transmission, an affirmation or redetermination. The <br/>
<a id="pl.3.26"></a><var>3.26</var>affirmation or redetermination shall be final unless, within 30 calendar days after sending <br/>
<a id="pl.3.27"></a><var>3.27</var>of the affirmation or redetermination to the person by mail or electronic transmission, an <br/>
<a id="pl.3.28"></a><var>3.28</var>appeal is filed. Proceedings on the appeal shall be are conducted in accordance with <br/>
<a id="pl.3.29"></a><var>3.29</var>section 
         <statute_ref>268.105</statute_ref>.<br/>
<a id="pl.3.30"></a><var>3.30</var>    (b) No person shall may be initially determined an employer, or that services <br/>
<a id="pl.3.31"></a><var>3.31</var>performed for it were in employment or covered employment, for periods more than four <br/>
<a id="pl.3.32"></a><var>3.32</var>years prior to before the year in which the determination is made, unless the commissioner <br/>
<a id="pl.3.33"></a><var>3.33</var>finds that there was fraudulent action to avoid liability under this chapter.<br/>
<a id="pl.4.1"></a><var>4.1</var><b>EFFECTIVE DATE.</b>This section applies to determinations issued on or after <br/>
<a id="pl.4.2"></a><var>4.2</var>September 30, 2007.<br/>
<br/>
<a id="bill.1.4.0"></a><a id="pl.4.3"></a><var>4.3</var>    Sec. 4. Minnesota Statutes 2006, section 268.047, subdivision 2, is amended to read:<br/>
<a id="pl.4.4"></a><var>4.4</var>    Subd. 2. <b>Exceptions for all employers.</b> Unemployment benefits paid shall will not <br/>
<a id="pl.4.5"></a><var>4.5</var>be used in computing the future tax rate of a taxpaying base period employer or charged <br/>
<a id="pl.4.6"></a><var>4.6</var>to the reimbursable account of a base period nonprofit or government employer that has <br/>
<a id="pl.4.7"></a><var>4.7</var>elected to be liable for reimbursements when:<br/>
<a id="pl.4.8"></a><var>4.8</var>    (1) the applicant was discharged from the employment because of aggravated <br/>
<a id="pl.4.9"></a><var>4.9</var>employment misconduct as determined under section  
         <statute_ref>268.095</statute_ref>. This exception shall apply <br/>
<a id="pl.4.10"></a><var>4.10</var>applies only to unemployment benefits paid for periods after the applicant's discharge <br/>
<a id="pl.4.11"></a><var>4.11</var>from employment; <br/>
<a id="pl.4.12"></a><var>4.12</var>    (2) an applicant's discharge from that employment occurred because a law required <br/>
<a id="pl.4.13"></a><var>4.13</var>removal of the applicant from the position the applicant held;<br/>
<a id="pl.4.14"></a><var>4.14</var>    (3) the employer is in the tourist or recreation industry and is in active operation of <br/>
<a id="pl.4.15"></a><var>4.15</var>business less than 15 calendar weeks each year and the applicant's wage credits from the <br/>
<a id="pl.4.16"></a><var>4.16</var>employer are less than 600 times the applicable state or federal minimum wage;<br/>
<a id="pl.4.17"></a><var>4.17</var>    (4) the employer provided regularly scheduled part-time employment to the <br/>
<a id="pl.4.18"></a><var>4.18</var>applicant during the applicant's base period and continues to provide the applicant with <br/>
<a id="pl.4.19"></a><var>4.19</var>regularly scheduled part-time employment during the benefit year of at least 90 percent <br/>
<a id="pl.4.20"></a><var>4.20</var>of the part-time employment provided in the base period, and is an involved employer <br/>
<a id="pl.4.21"></a><var>4.21</var>because of the applicant's loss of other employment. This exception shall terminate <br/>
<a id="pl.4.22"></a><var>4.22</var>terminates effective the first week that the employer fails to meet the benefit year <br/>
<a id="pl.4.23"></a><var>4.23</var>employment requirements. This exception shall apply applies to educational institutions <br/>
<a id="pl.4.24"></a><var>4.24</var>without consideration of the period between academic years or terms;<br/>
<a id="pl.4.25"></a><var>4.25</var>    (4) (5) the employer is a fire department or firefighting corporation or operator <br/>
<a id="pl.4.26"></a><var>4.26</var>of a life-support transportation service, and continues to provide employment for the <br/>
<a id="pl.4.27"></a><var>4.27</var>applicant as a volunteer firefighter or a volunteer ambulance service personnel during the <br/>
<a id="pl.4.28"></a><var>4.28</var>benefit year on the same basis that employment was provided in the base period. This <br/>
<a id="pl.4.29"></a><var>4.29</var>exception shall terminate terminates effective the first week that the employer fails to meet <br/>
<a id="pl.4.30"></a><var>4.30</var>the benefit year employment requirements;<br/>
<a id="pl.4.31"></a><var>4.31</var>    (5) (6) the applicant's unemployment from this employer was a direct result of <br/>
<a id="pl.4.32"></a><var>4.32</var>the condemnation of property by a governmental agency, a fire, flood, or act of nature, <br/>
<a id="pl.4.33"></a><var>4.33</var>where 25 percent or more of the employees employed at the affected location, including <br/>
<a id="pl.4.34"></a><var>4.34</var>the applicant, became unemployed as a result. This exception shall does not apply where <br/>
<a id="pl.5.1"></a><var>5.1</var>the unemployment was a direct result of the intentional act of the employer or a person <br/>
<a id="pl.5.2"></a><var>5.2</var>acting on behalf of the employer;<br/>
<a id="pl.5.3"></a><var>5.3</var>    (6) (7) the unemployment benefits were paid by another state as a result of the <br/>
<a id="pl.5.4"></a><var>5.4</var>transferring of wage credits under a combined wage arrangement provided for in section  <br/>
<statute_ref><a id="pl.5.5"></a><var>5.5</var>268.131
         </statute_ref>; <br/>
<a id="pl.5.6"></a><var>5.6</var>    (7) (8) the applicant stopped working because of a labor dispute at the applicant's <br/>
<a id="pl.5.7"></a><var>5.7</var>primary place of employment if the employer was not a party to the labor dispute;<br/>
<a id="pl.5.8"></a><var>5.8</var>    (8) (9) the unemployment benefits were determined overpaid unemployment benefits <br/>
<a id="pl.5.9"></a><var>5.9</var>under section  
         <statute_ref>268.18</statute_ref>; or <br/>
<a id="pl.5.10"></a><var>5.10</var>    (9) (10) the trust fund was reimbursed for the unemployment benefits by the federal <br/>
<a id="pl.5.11"></a><var>5.11</var>government.<br/>
<a id="pl.5.12"></a><var>5.12</var><b>EFFECTIVE DATE.</b>This section applies to benefits paid on benefit accounts filed <br/>
<a id="pl.5.13"></a><var>5.13</var>effective on or after September 30, 2007.<br/>
<br/>
<a id="bill.1.5.0"></a><a id="pl.5.14"></a><var>5.14</var>    Sec. 5. Minnesota Statutes 2006, section 268.047, subdivision 5, is amended to read:<br/>
<a id="pl.5.15"></a><var>5.15</var>    Subd. 5. <b>Notice of unemployment benefits paid.</b> (a) The commissioner shall notify <br/>
<a id="pl.5.16"></a><var>5.16</var>each employer at least quarterly by mail or electronic transmission of the unemployment <br/>
<a id="pl.5.17"></a><var>5.17</var>benefits paid each applicant that will be used in computing the future tax rate of a <br/>
<a id="pl.5.18"></a><var>5.18</var>taxpaying employer, or that have been charged to the reimbursable account of a nonprofit <br/>
<a id="pl.5.19"></a><var>5.19</var>or government employer that has elected to be liable for reimbursements.<br/>
<a id="pl.5.20"></a><var>5.20</var>    (b) A notice under this subdivision shall is not be subject to protest or appeal. The <br/>
<a id="pl.5.21"></a><var>5.21</var>commissioner may at any time upon the commissioner's own motion correct any error that <br/>
<a id="pl.5.22"></a><var>5.22</var>resulted in an incorrect notice under paragraph (a) and issue a corrected notice.<br/>
<a id="pl.5.23"></a><var>5.23</var><b>EFFECTIVE DATE.</b>This section is effective September 30, 2007.<br/>
<br/>
<a id="bill.1.6.0"></a><a id="pl.5.24"></a><var>5.24</var>    Sec. 6. Minnesota Statutes 2006, section 268.051, subdivision 1, is amended to read:<br/>
<a id="pl.5.25"></a><var>5.25</var>    Subdivision 1. <b>Payments.</b> (a) Unemployment insurance taxes and any additional <br/>
<a id="pl.5.26"></a><var>5.26</var>assessments, fees, or surcharges shall accrue and become payable by each employer for <br/>
<a id="pl.5.27"></a><var>5.27</var>each calendar year on the taxable wages that the employer paid to employees in covered <br/>
<a id="pl.5.28"></a><var>5.28</var>employment, except for:<br/>
<a id="pl.5.29"></a><var>5.29</var>    (1) nonprofit organizations that elect to make reimbursements as provided in section <br/>
<statute_ref><a id="pl.5.30"></a><var>5.30</var>268.053
         </statute_ref>; and<br/>
<a id="pl.5.31"></a><var>5.31</var>    (2) the state of Minnesota and political subdivisions that make reimbursements, <br/>
<a id="pl.5.32"></a><var>5.32</var>unless they elect to pay taxes as provided in section 
         <statute_ref>268.052</statute_ref>.<br/>
<a id="pl.6.1"></a><var>6.1</var>    Except as allowed under section 
<statute_ref>268.0511</statute_ref>, Each employer shall must pay taxes <br/>
<a id="pl.6.2"></a><var>6.2</var>quarterly, at the employer's assigned tax rate under subdivision 6, on the taxable wages <br/>
<a id="pl.6.3"></a><var>6.3</var>paid to each employee. The commissioner shall compute the tax due from the wage <br/>
<a id="pl.6.4"></a><var>6.4</var>detail report required under section 
         <statute_ref>268.044</statute_ref> and notify the employer of the tax due. The <br/>
<a id="pl.6.5"></a><var>6.5</var>taxes and any additional special assessments, fees, or surcharges shall must be paid to the <br/>
<a id="pl.6.6"></a><var>6.6</var>trust fund and must be received by the department on or before the last day of the month <br/>
<a id="pl.6.7"></a><var>6.7</var>following the end of the calendar quarter.<br/>
<a id="pl.6.8"></a><var>6.8</var>    (b) The tax amount computed, if not a whole dollar, shall be is rounded down to the <br/>
<a id="pl.6.9"></a><var>6.9</var>next lower whole dollar.<br/>
<a id="pl.6.10"></a><var>6.10</var>    (c) If for any reason the wages on the wage detail report under section 
         <statute_ref>268.044</statute_ref> are <br/>
<a id="pl.6.11"></a><var>6.11</var>adjusted for any quarter, the commissioner shall recompute the taxes due for that quarter <br/>
<a id="pl.6.12"></a><var>6.12</var>and assess the employer for any amount due or credit the employer as appropriate.<br/>
<a id="pl.6.13"></a><var>6.13</var><b>EFFECTIVE DATE.</b>This section is effective January 1, 2008.<br/>
<br/>
<a id="bill.1.7.0"></a><a id="pl.6.14"></a><var>6.14</var>    Sec. 7. Minnesota Statutes 2006, section 268.051, subdivision 5, is amended to read:<br/>
<a id="pl.6.15"></a><var>6.15</var>    Subd. 5. <b>Tax rate for new employers.</b> (a) Each new taxpaying employer that does <br/>
<a id="pl.6.16"></a><var>6.16</var>not qualify for an experience rating under subdivision 3, except new employers in a high <br/>
<a id="pl.6.17"></a><var>6.17</var>experience rating industry, shall must be assigned, for a calendar year, a tax rate the higher <br/>
<a id="pl.6.18"></a><var>6.18</var>of (1) one percent, or (2) the tax rate computed, to the nearest one-hundredth of a percent, <br/>
<a id="pl.6.19"></a><var>6.19</var>by dividing the total amount of unemployment benefits paid all applicants during the 48 <br/>
<a id="pl.6.20"></a><var>6.20</var>calendar months ending on June 30 of the prior calendar year by the total taxable wages of <br/>
<a id="pl.6.21"></a><var>6.21</var>all taxpaying employers during the same period, plus the applicable base tax rate and any <br/>
<a id="pl.6.22"></a><var>6.22</var>additional assessments under subdivision 2, paragraph (d).<br/>
<a id="pl.6.23"></a><var>6.23</var>    (b) Each new taxpaying employer in a high experience rating industry that does not <br/>
<a id="pl.6.24"></a><var>6.24</var>qualify for an experience rating under subdivision 3, shall must be assigned, for a calendar <br/>
<a id="pl.6.25"></a><var>6.25</var>year, a tax rate of  
         <statute_ref>8.00</statute_ref> percent, plus the applicable base tax rate and any additional <br/>
<a id="pl.6.26"></a><var>6.26</var>assessments under subdivision 2, paragraph (d). <br/>
<a id="pl.6.27"></a><var>6.27</var>    An employer is considered to be in a high experience rating industry if:<br/>
<a id="pl.6.28"></a><var>6.28</var>    (1) the employer is engaged in residential, commercial, or industrial construction, <br/>
<a id="pl.6.29"></a><var>6.29</var>including general contractors;<br/>
<a id="pl.6.30"></a><var>6.30</var>    (2) the employer is engaged in sand, gravel, or limestone mining;<br/>
<a id="pl.6.31"></a><var>6.31</var>    (3) the employer is engaged in the manufacturing of concrete, concrete products, <br/>
<a id="pl.6.32"></a><var>6.32</var>or asphalt; or<br/>
<a id="pl.6.33"></a><var>6.33</var>    (4) the employer is engaged in road building, repair, or resurfacing, including bridge <br/>
<a id="pl.6.34"></a><var>6.34</var>and tunnels and residential and commercial driveways and parking lots.<br/>
<a id="pl.7.1"></a><var>7.1</var>    (c) The commissioner shall send to the new employer, by mail or electronic <br/>
<a id="pl.7.2"></a><var>7.2</var>transmission, notice of the tax rate assigned. An employer may protest appeal the <br/>
<a id="pl.7.3"></a><var>7.3</var>assignment of a tax rate in accordance with the procedures in subdivision 6, paragraph (c).<br/>
<a id="pl.7.4"></a><var>7.4</var><b>EFFECTIVE DATE.</b>This section applies to tax rate notices issued on or after <br/>
<a id="pl.7.5"></a><var>7.5</var>September 30, 2007.<br/>
<br/>
<a id="bill.1.8.0"></a><a id="pl.7.6"></a><var>7.6</var>    Sec. 8. Minnesota Statutes 2006, section 268.051, subdivision 6, is amended to read:<br/>
<a id="pl.7.7"></a><var>7.7</var>    Subd. 6. <b>Notice of tax rate.</b> (a) On or before each December 15, the commissioner <br/>
<a id="pl.7.8"></a><var>7.8</var>shall notify each employer by mail or electronic transmission of the employer's tax rate, <br/>
<a id="pl.7.9"></a><var>7.9</var>along with any additional assessments, fees, or surcharges, for the following calendar <br/>
<a id="pl.7.10"></a><var>7.10</var>year. The notice shall must contain the base tax rate and the factors used in determining <br/>
<a id="pl.7.11"></a><var>7.11</var>the employer's experience rating. Unless a protest an appeal of the tax rate is made, <br/>
<a id="pl.7.12"></a><var>7.12</var>the computed tax rate shall be is final, except for fraud or recomputation required <br/>
<a id="pl.7.13"></a><var>7.13</var>under subdivision 4 or 4a, and shall be is the rate at which taxes shall must be paid. A <br/>
<a id="pl.7.14"></a><var>7.14</var>recomputed tax rate under subdivision 4 or 4a shall be is the rate applicable for the quarter <br/>
<a id="pl.7.15"></a><var>7.15</var>that includes the date of acquisition and any quarter thereafter during the calendar year in <br/>
<a id="pl.7.16"></a><var>7.16</var>which the acquisition occurred. The tax rate shall is not be subject to collateral attack by <br/>
<a id="pl.7.17"></a><var>7.17</var>way of claim for a credit adjustment or refund, or otherwise.<br/>
<a id="pl.7.18"></a><var>7.18</var>    (b) If the legislature, subsequent to after the sending of the tax rate, changes any of <br/>
<a id="pl.7.19"></a><var>7.19</var>the factors used to determine the rate, a new tax rate based on the new factors shall must <br/>
<a id="pl.7.20"></a><var>7.20</var>be computed and sent to the employer.<br/>
<a id="pl.7.21"></a><var>7.21</var>    (c) A review of an employer's tax rate may be obtained by the employer filing a <br/>
<a id="pl.7.22"></a><var>7.22</var>protest an appeal within 30 20 calendar days from the date the tax rate notice was sent <br/>
<a id="pl.7.23"></a><var>7.23</var>to the employer. Upon receipt of the protest, the commissioner shall review the tax rate <br/>
<a id="pl.7.24"></a><var>7.24</var>to determine whether or not there has been any error in computation or assignment of <br/>
<a id="pl.7.25"></a><var>7.25</var>the tax rate. The commissioner shall either affirm or make a redetermination of the <br/>
<a id="pl.7.26"></a><var>7.26</var>rate and a notice of the affirmation or redetermination shall be sent to the employer by <br/>
<a id="pl.7.27"></a><var>7.27</var>mail or electronic transmission. The affirmation or redetermination shall be final unless <br/>
<a id="pl.7.28"></a><var>7.28</var>the employer files an appeal within 30 calendar days after the date the affirmation or <br/>
<a id="pl.7.29"></a><var>7.29</var>redetermination was sent. Proceedings on the appeal shall be are conducted in accordance <br/>
<a id="pl.7.30"></a><var>7.30</var>with section 
         <statute_ref>268.105</statute_ref>.<br/>
<a id="pl.7.31"></a><var>7.31</var>    (d) The commissioner may at any time upon the commissioner's own motion correct <br/>
<a id="pl.7.32"></a><var>7.32</var>any error in the computation or the assignment of an employer's tax rate.<br/>
<a id="pl.7.33"></a><var>7.33</var><b>EFFECTIVE DATE.</b>This section is effective for determinations issued on or <br/>
<a id="pl.7.34"></a><var>7.34</var>after September 30, 2007. <br/>
<br/>
<a id="bill.1.9.0"></a><a id="pl.8.1"></a><var>8.1</var>    Sec. 9. Minnesota Statutes 2006, section 268.053, subdivision 2, is amended to read:<br/>
<a id="pl.8.2"></a><var>8.2</var>    Subd. 2. <b>Determination</b><b>, protest,</b><b> and appeal.</b> The commissioner shall notify each <br/>
<a id="pl.8.3"></a><var>8.3</var>nonprofit organization by mail or electronic transmission of any determination of its <br/>
<a id="pl.8.4"></a><var>8.4</var>status as an employer with covered employment and of the effective date of any election <br/>
<a id="pl.8.5"></a><var>8.5</var>or termination of election. The determinations shall be final unless a protest is filed <br/>
<a id="pl.8.6"></a><var>8.6</var>within 30 calendar days after sending of the determination. Upon receipt of a protest, the <br/>
<a id="pl.8.7"></a><var>8.7</var>commissioner shall review all available evidence and determine whether an error has been <br/>
<a id="pl.8.8"></a><var>8.8</var>made. The commissioner shall send to the nonprofit organization, by mail or electronic <br/>
<a id="pl.8.9"></a><var>8.9</var>transmission, an affirmation or redetermination. The affirmation or redetermination shall <br/>
<a id="pl.8.10"></a><var>8.10</var>be determination is final unless an appeal is filed within 30 20 calendar days of sending <br/>
<a id="pl.8.11"></a><var>8.11</var>the affirmation or redetermination determination. Proceedings on the appeal shall be are <br/>
<a id="pl.8.12"></a><var>8.12</var>conducted in accordance with section  
         <statute_ref>268.105</statute_ref>. <br/>
<a id="pl.8.13"></a><var>8.13</var><b>EFFECTIVE DATE.</b>This section is effective for determinations issued on or <br/>
<a id="pl.8.14"></a><var>8.14</var>after September 30, 2007.<br/>
<br/>
<a id="bill.1.10.0"></a><a id="pl.8.15"></a><var>8.15</var>    Sec. 10. Minnesota Statutes 2006, section 268.057, subdivision 7, is amended to read:<br/>
<a id="pl.8.16"></a><var>8.16</var>    Subd. 7. <b>Credit adjustments, refunds.</b> (a) If an employer makes an application <br/>
<a id="pl.8.17"></a><var>8.17</var>for a credit adjustment of any amount paid under this chapter or section 
         <statute_ref>116L.20</statute_ref> within <br/>
<a id="pl.8.18"></a><var>8.18</var>four years of the date that the payment was due, in a manner and format prescribed by <br/>
<a id="pl.8.19"></a><var>8.19</var>the commissioner, and the commissioner determines that the payment or any portion was <br/>
<a id="pl.8.20"></a><var>8.20</var>erroneous, the commissioner shall make an adjustment and issue a credit without interest. <br/>
<a id="pl.8.21"></a><var>8.21</var>If a credit cannot be used, the commissioner shall refund, without interest, the amount <br/>
<a id="pl.8.22"></a><var>8.22</var>erroneously paid. The commissioner, on the commissioner's own motion, may make a <br/>
<a id="pl.8.23"></a><var>8.23</var>credit adjustment or refund under this subdivision.<br/>
<a id="pl.8.24"></a><var>8.24</var>    Any refund returned to the commissioner shall be is considered unclaimed property <br/>
<a id="pl.8.25"></a><var>8.25</var>under chapter 345.<br/>
<a id="pl.8.26"></a><var>8.26</var>    (b) If a credit adjustment or refund is denied in whole or in part, a notice of denial <br/>
<a id="pl.8.27"></a><var>8.27</var>shall must be sent to the employer by mail or electronic transmission. Within 30 calendar <br/>
<a id="pl.8.28"></a><var>8.28</var>days after sending of The notice of denial, the employer may protest.<br/>
<a id="pl.8.29"></a><var>8.29</var>    Upon receipt of a timely protest, the commissioner shall review the denial and <br/>
<a id="pl.8.30"></a><var>8.30</var>either affirm the denial or redetermine the credit adjustment or refund. The affirmation of <br/>
<a id="pl.8.31"></a><var>8.31</var>denial or redetermination of the credit adjustment or refund, sent by mail or electronic <br/>
<a id="pl.8.32"></a><var>8.32</var>transmission, shall be is final unless an employer files an appeal within 30 20 calendar <br/>
<a id="pl.8.33"></a><var>8.33</var>days after sending. Proceedings on the appeal shall be are conducted in accordance with <br/>
<a id="pl.8.34"></a><var>8.34</var>section 
         <statute_ref>268.105</statute_ref>.<br/>
<a id="pl.9.1"></a><var>9.1</var><b>EFFECTIVE DATE.</b>This section is effective for all denials issued on or after <br/>
<a id="pl.9.2"></a><var>9.2</var>September 30, 2007.<br/>
<br/>
<a id="bill.1.11.0"></a><a id="pl.9.3"></a><var>9.3</var>    Sec. 11. Minnesota Statutes 2006, section 268.063, is amended to read:<br/>
<a id="pl.9.4"></a><var>9.4</var><b>268.063 PERSONAL LIABILITY.</b><br/>
<a id="pl.9.5"></a><var>9.5</var>    (a) Any officer, director, or employee of a corporation or any manager, governor, <br/>
<a id="pl.9.6"></a><var>9.6</var>member, or employee of a limited liability company who<br/>
<a id="pl.9.7"></a><var>9.7</var>    (1) either individually or jointly with others, have or should have had control <br/>
<a id="pl.9.8"></a><var>9.8</var>of, supervision over, or responsibility for paying the amounts due under this chapter <br/>
<a id="pl.9.9"></a><var>9.9</var>or section  
         <statute_ref>116L.20</statute_ref>, and <br/>
<a id="pl.9.10"></a><var>9.10</var>    (2) knowingly fails to pay the amounts due, shall be is personally liable for the <br/>
<a id="pl.9.11"></a><var>9.11</var>amount due in the event the employer does not pay.<br/>
<a id="pl.9.12"></a><var>9.12</var>    For purposes of this section, "knowingly" means that the facts demonstrate that the <br/>
<a id="pl.9.13"></a><var>9.13</var>responsible individual used or allowed the use of corporate or company assets to pay other <br/>
<a id="pl.9.14"></a><var>9.14</var>creditors knowing that the amounts due under this chapter were unpaid. An evil motive or <br/>
<a id="pl.9.15"></a><var>9.15</var>intent to defraud is not necessary.<br/>
<a id="pl.9.16"></a><var>9.16</var>    (b) Any partner of a limited liability partnership, or professional limited liability <br/>
<a id="pl.9.17"></a><var>9.17</var>partnership, shall be is jointly and severally liable for any amount due under this chapter <br/>
<a id="pl.9.18"></a><var>9.18</var>or section  
         <statute_ref>116L.20</statute_ref> in the event the employer does not pay. <br/>
<a id="pl.9.19"></a><var>9.19</var>    (c) Any personal representative of the estate of a decedent or fiduciary who <br/>
<a id="pl.9.20"></a><var>9.20</var>voluntarily distributes the assets without reserving a sufficient amount to pay the amount <br/>
<a id="pl.9.21"></a><var>9.21</var>due shall be is personally liable for the deficiency.<br/>
<a id="pl.9.22"></a><var>9.22</var>    (d) The personal liability of any individual shall survive survives dissolution, <br/>
<a id="pl.9.23"></a><var>9.23</var>reorganization, receivership, or assignment for the benefit of creditors. For the purposes <br/>
<a id="pl.9.24"></a><var>9.24</var>of this section, all wages paid by the employer shall be are considered earned from the <br/>
<a id="pl.9.25"></a><var>9.25</var>individual determined to be personally liable.<br/>
<a id="pl.9.26"></a><var>9.26</var>    (e) The commissioner shall make a determination as to personal liability. The <br/>
<a id="pl.9.27"></a><var>9.27</var>determination shall be is final unless the individual found to be personally liable, <br/>
<a id="pl.9.28"></a><var>9.28</var>within 30 20 calendar days after sending, by mail or electronic transmission, a notice <br/>
<a id="pl.9.29"></a><var>9.29</var>of determination, files a protest. Upon receipt of the protest, the commissioner shall <br/>
<a id="pl.9.30"></a><var>9.30</var>reexamine the personal liability determination and either affirm or redetermine the <br/>
<a id="pl.9.31"></a><var>9.31</var>assessment of personal liability and a notice of the affirmation or redetermination <br/>
<a id="pl.9.32"></a><var>9.32</var>shall be sent to the individual by mail or electronic transmission. The affirmation or <br/>
<a id="pl.9.33"></a><var>9.33</var>redetermination shall become final unless an appeal is filed within 30 calendar days after <br/>
<a id="pl.9.34"></a><var>9.34</var>the date of sending. Proceedings on the appeal shall be are conducted in accordance <br/>
<a id="pl.9.35"></a><var>9.35</var>with section  
         <statute_ref>268.105</statute_ref>. <br/>
<a id="pl.10.1"></a><var>10.1</var><b>EFFECTIVE DATE.</b>This section is effective for determinations issued on or <br/>
<a id="pl.10.2"></a><var>10.2</var>after September 30, 2007.<br/>
<br/>
<a id="bill.1.12.0"></a><a id="pl.10.3"></a><var>10.3</var>    Sec. 12. Minnesota Statutes 2006, section 268.07, subdivision 2, is amended to read:<br/>
<a id="pl.10.4"></a><var>10.4</var>    Subd. 2. <b>Benefit account requirements and weekly unemployment benefit </b><br/>
<a id="pl.10.5"></a><var>10.5</var><b>amount and maximum amount of unemployment benefits.</b> (a) To establish a benefit <br/>
<a id="pl.10.6"></a><var>10.6</var>account, an applicant must have:<br/>
<a id="pl.10.7"></a><var>10.7</var>    (1) high quarter wage credits of at least $1,000 or more; and<br/>
<a id="pl.10.8"></a><var>10.8</var>    (2) wage credits, in other than the high quarter, of at least $250 or more.<br/>
<a id="pl.10.9"></a><var>10.9</var>    (b) If an applicant has established a benefit account, the weekly unemployment <br/>
<a id="pl.10.10"></a><var>10.10</var>benefit amount available during the benefit year shall be is the higher of:<br/>
<a id="pl.10.11"></a><var>10.11</var>    (1) 50 percent of the applicant's average weekly wage during the base period, to a <br/>
<a id="pl.10.12"></a><var>10.12</var>maximum of 66-2/3 percent of the state's average weekly wage; or<br/>
<a id="pl.10.13"></a><var>10.13</var>    (2) 50 percent of the applicant's average weekly wage during the high quarter, to a <br/>
<a id="pl.10.14"></a><var>10.14</var>maximum of 45 43 percent of the state's average weekly wage.<br/>
<a id="pl.10.15"></a><var>10.15</var>    The applicant's average weekly wage under clause (1) shall be is computed by <br/>
<a id="pl.10.16"></a><var>10.16</var>dividing the total wage credits by 52. The applicant's average weekly wage under clause <br/>
<a id="pl.10.17"></a><var>10.17</var>(2) shall be is computed by dividing the high quarter wage credits by 13.<br/>
<a id="pl.10.18"></a><var>10.18</var>    (c) The state's maximum weekly unemployment benefit amount and an applicant's <br/>
<a id="pl.10.19"></a><var>10.19</var>weekly unemployment benefit amount and maximum amount of unemployment benefits <br/>
<a id="pl.10.20"></a><var>10.20</var>available shall be is rounded down to the next lower whole dollar. The state's maximum <br/>
<a id="pl.10.21"></a><var>10.21</var>weekly benefit amount, computed in accordance with section  
         <statute_ref>268.035, subdivision 23</statute_ref>, <br/>
<a id="pl.10.22"></a><var>10.22</var>shall apply applies to a benefit account established effective on or after the first last <br/>
<a id="pl.10.23"></a><var>10.23</var>Sunday in August October. Once established, an applicant's weekly unemployment benefit <br/>
<a id="pl.10.24"></a><var>10.24</var>amount shall is not be affected by the first last Sunday in August October change in the <br/>
<a id="pl.10.25"></a><var>10.25</var>state's maximum weekly unemployment benefit amount. <br/>
<a id="pl.10.26"></a><var>10.26</var>    (d) The maximum amount of unemployment benefits available on any benefit <br/>
<a id="pl.10.27"></a><var>10.27</var>account shall be is the lower of:<br/>
<a id="pl.10.28"></a><var>10.28</var>    (1) 33-1/3 percent of the applicant's total wage credits; or<br/>
<a id="pl.10.29"></a><var>10.29</var>    (2) 26 times the applicant's weekly unemployment benefit amount.<br/>
<a id="pl.10.30"></a><var>10.30</var><b>EFFECTIVE DATE.</b>This section is effective December 1, 2007.<br/>
<br/>
<a id="bill.1.13.0"></a><a id="pl.10.31"></a><var>10.31</var>    Sec. 13. Minnesota Statutes 2006, section 268.085, subdivision 2, is amended to read:<br/>
<a id="pl.10.32"></a><var>10.32</var>    Subd. 2. <b>Not eligible.</b> An applicant shall not be eligible to receive is ineligible for <br/>
<a id="pl.10.33"></a><var>10.33</var>unemployment benefits for any week:<br/>
<a id="pl.10.34"></a><var>10.34</var>    (1) that occurs before the effective date of a benefit account;<br/>
<a id="pl.11.1"></a><var>11.1</var>    (2) that the applicant, at the beginning of the week, has an outstanding fraud <br/>
<a id="pl.11.2"></a><var>11.2</var>overpayment balance under section 268.18, subdivision 2, including any penalties and <br/>
<a id="pl.11.3"></a><var>11.3</var>interest;<br/>
<a id="pl.11.4"></a><var>11.4</var>    (3) that occurs in a period when the applicant is a student in attendance at, or on <br/>
<a id="pl.11.5"></a><var>11.5</var>vacation from a secondary school including the period between academic years or terms;<br/>
<a id="pl.11.6"></a><var>11.6</var>    (3) (4) that the applicant is incarcerated or performing court ordered community <br/>
<a id="pl.11.7"></a><var>11.7</var>service. The applicant's weekly unemployment benefit amount shall be is reduced by <br/>
<a id="pl.11.8"></a><var>11.8</var>one-fifth for each day the applicant is incarcerated or performing court ordered community <br/>
<a id="pl.11.9"></a><var>11.9</var>service. If the computation of the reduced unemployment benefits is not a whole dollar, it <br/>
<a id="pl.11.10"></a><var>11.10</var>shall be is rounded down to the next lower whole dollar;<br/>
<a id="pl.11.11"></a><var>11.11</var>    (4) (5) that the applicant fails or refuses to provide information on an issue of <br/>
<a id="pl.11.12"></a><var>11.12</var>eligibility ineligibility required under section 
         <statute_ref>268.101</statute_ref> or an issue of disqualification <br/>
<a id="pl.11.13"></a><var>11.13</var>required under section 
<statute_ref>268.101</statute_ref>;<br/>
<a id="pl.11.14"></a><var>11.14</var>    (5) (6) that the applicant is performing services 32 hours or more, in employment, <br/>
<a id="pl.11.15"></a><var>11.15</var>covered employment, noncovered employment, volunteer work, or self-employment <br/>
<a id="pl.11.16"></a><var>11.16</var>regardless of the amount of any earnings; or<br/>
<a id="pl.11.17"></a><var>11.17</var>    (6) (7) with respect to which the applicant is receiving, has received, or has filed <br/>
<a id="pl.11.18"></a><var>11.18</var>an application for unemployment benefits under any federal law or the law of any other <br/>
<a id="pl.11.19"></a><var>11.19</var>state. If the appropriate agency finally determines that the applicant is not entitled to the <br/>
<a id="pl.11.20"></a><var>11.20</var>unemployment benefits, this clause shall does not apply.<br/>
<a id="pl.11.21"></a><var>11.21</var><b>EFFECTIVE DATE.</b>This section is effective and applies to all outstanding fraud <br/>
<a id="pl.11.22"></a><var>11.22</var>overpayment balances, including penalty and interest, as of September 30, 2007.<br/>
<br/>
<a id="bill.1.14.0"></a><a id="pl.11.23"></a><var>11.23</var>    Sec. 14. Minnesota Statutes 2006, section 268.085, subdivision 3, is amended to read:<br/>
<a id="pl.11.24"></a><var>11.24</var>    Subd. 3. <b>Payments that delay unemployment benefits.</b> (a) An applicant shall is <br/>
<a id="pl.11.25"></a><var>11.25</var>not be eligible to receive unemployment benefits for any week with respect to which the <br/>
<a id="pl.11.26"></a><var>11.26</var>applicant is receiving, has received, or has filed for payment, equal to or in excess of the <br/>
<a id="pl.11.27"></a><var>11.27</var>applicant's weekly unemployment benefit amount, in the form of:<br/>
<a id="pl.11.28"></a><var>11.28</var>    (1) vacation pay paid upon temporary, indefinite, or seasonal separation. This clause <br/>
<a id="pl.11.29"></a><var>11.29</var>shall does not apply to vacation pay paid upon a permanent separation from employment;<br/>
<a id="pl.11.30"></a><var>11.30</var>    (2) severance pay, bonus pay, sick pay, and any other money payments, except <br/>
<a id="pl.11.31"></a><var>11.31</var>earnings under subdivision 5, and back pay under subdivision 6, paid by an employer <br/>
<a id="pl.11.32"></a><var>11.32</var>because of, upon, or after separation from employment, but only if the money payment is <br/>
<a id="pl.11.33"></a><var>11.33</var>considered wages at the time of payment under section 
         <statute_ref>268.035, subdivision 29</statute_ref>, or United <br/>
<a id="pl.11.34"></a><var>11.34</var>States Code, title 26, section 3121, clause (2), of the Federal Insurance Contribution Act; or<br/>
<a id="pl.12.1"></a><var>12.1</var>    (3) pension, retirement, or annuity payments from any plan contributed to by a base <br/>
<a id="pl.12.2"></a><var>12.2</var>period employer including the United States government, except Social Security benefits <br/>
<a id="pl.12.3"></a><var>12.3</var>which that are provided for in subdivision 4. The base period employer is considered to <br/>
<a id="pl.12.4"></a><var>12.4</var>have contributed to the plan if the contribution is excluded from the definition of wages <br/>
<a id="pl.12.5"></a><var>12.5</var>under section 
         <statute_ref>268.035, subdivision 29</statute_ref>, clause (1), or United States Code, title 26, section <br/>
<a id="pl.12.6"></a><var>12.6</var>3121, clause (2), of the Federal Insurance Contribution Act.<br/>
<a id="pl.12.7"></a><var>12.7</var>    An applicant shall is not be considered to have received the lump sum payment if the <br/>
<a id="pl.12.8"></a><var>12.8</var>applicant immediately deposits that payment in a qualified pension plan or account; or.<br/>
<a id="pl.12.9"></a><var>12.9</var>    (4) holiday pay.<br/>
<a id="pl.12.10"></a><var>12.10</var>    (b) This subdivision shall apply applies to all the weeks of payment and shall be. <br/>
<a id="pl.12.11"></a><var>12.11</var>Payments under paragraph (a), clauses (1) and (2), are applied to the period immediately <br/>
<a id="pl.12.12"></a><var>12.12</var>following the last day of employment. and the number of weeks of payment shall be, for <br/>
<a id="pl.12.13"></a><var>12.13</var>purposes of those clauses, is determined as follows:<br/>
<a id="pl.12.14"></a><var>12.14</var>    (1) if the payments are made periodically, the total of the payments to be received <br/>
<a id="pl.12.15"></a><var>12.15</var>shall be is divided by the applicant's last level of regular weekly pay from the employer; or<br/>
<a id="pl.12.16"></a><var>12.16</var>    (2) if the payment is made in a lump sum, that sum shall be is divided by the <br/>
<a id="pl.12.17"></a><var>12.17</var>applicant's last level of regular weekly pay from the employer.<br/>
<a id="pl.12.18"></a><var>12.18</var>    (c) If the payment is less than the applicant's weekly unemployment benefit <br/>
<a id="pl.12.19"></a><var>12.19</var>amount, unemployment benefits shall be are reduced by the amount of the payment. If <br/>
<a id="pl.12.20"></a><var>12.20</var>the computation of reduced unemployment benefits is not a whole dollar, it shall be is <br/>
<a id="pl.12.21"></a><var>12.21</var>rounded down to the next lower whole dollar.<br/>
<a id="pl.12.22"></a><var>12.22</var><b>EFFECTIVE DATE.</b>This section is effective for unemployment benefits paid on <br/>
<a id="pl.12.23"></a><var>12.23</var>or after September 30, 2007, regardless of when the continued request was filed or the <br/>
<a id="pl.12.24"></a><var>12.24</var>week for which the unemployment benefits are paid.<br/>
<br/>
<a id="bill.1.15.0"></a><a id="pl.12.25"></a><var>12.25</var>    Sec. 15. Minnesota Statutes 2006, section 268.095, subdivision 1, is amended to read:<br/>
<a id="pl.12.26"></a><var>12.26</var>    Subdivision 1. <b>Quit.</b> An applicant who quit employment shall be disqualified from <br/>
<a id="pl.12.27"></a><var>12.27</var>is ineligible for all unemployment benefits according to subdivision 10 except when:<br/>
<a id="pl.12.28"></a><var>12.28</var>    (1) the applicant quit the employment because of a good reason caused by the <br/>
<a id="pl.12.29"></a><var>12.29</var>employer as defined in subdivision 3;<br/>
<a id="pl.12.30"></a><var>12.30</var>    (2) the applicant quit the employment to accept other covered employment that <br/>
<a id="pl.12.31"></a><var>12.31</var>provided substantially better terms and conditions of employment, but the applicant did <br/>
<a id="pl.12.32"></a><var>12.32</var>not work long enough at the second employment to have sufficient subsequent earnings to <br/>
<a id="pl.12.33"></a><var>12.33</var>satisfy the disqualification period of ineligibility that would otherwise be imposed under <br/>
<a id="pl.12.34"></a><var>12.34</var>subdivision 10 for quitting the first employment;<br/>
<a id="pl.13.1"></a><var>13.1</var>    (3) the applicant quit the employment within 30 calendar days of beginning the <br/>
<a id="pl.13.2"></a><var>13.2</var>employment because the employment was unsuitable for the applicant;<br/>
<a id="pl.13.3"></a><var>13.3</var>    (4) the employment was unsuitable for the applicant and the applicant quit to enter <br/>
<a id="pl.13.4"></a><var>13.4</var>reemployment assistance training;<br/>
<a id="pl.13.5"></a><var>13.5</var>    (5) the employment was part time and the applicant also had full-time employment <br/>
<a id="pl.13.6"></a><var>13.6</var>in the base period, from which full-time employment the applicant separated because <br/>
<a id="pl.13.7"></a><var>13.7</var>of nondisqualifying reasons for which the applicant was held not to be ineligible, and <br/>
<a id="pl.13.8"></a><var>13.8</var>the wage credits from the full-time employment are sufficient to meet the minimum <br/>
<a id="pl.13.9"></a><var>13.9</var>requirements to establish a benefit account under section 
         <statute_ref>268.07</statute_ref>;<br/>
<a id="pl.13.10"></a><var>13.10</var>    (6) the applicant quit because the employer notified the applicant that the applicant <br/>
<a id="pl.13.11"></a><var>13.11</var>was going to be laid off due to because of lack of work within 30 calendar days. An <br/>
<a id="pl.13.12"></a><var>13.12</var>applicant who quit employment within 30 calendar days of a notified date of layoff due to <br/>
<a id="pl.13.13"></a><var>13.13</var>because of lack of work shall be disqualified from is ineligible for unemployment benefits <br/>
<a id="pl.13.14"></a><var>13.14</var>through the end of the week that includes the scheduled date of layoff;<br/>
<a id="pl.13.15"></a><var>13.15</var>    (7) the applicant quit the employment because the applicant's serious illness or <br/>
<a id="pl.13.16"></a><var>13.16</var>injury made it medically necessary that the applicant quit, provided that the applicant <br/>
<a id="pl.13.17"></a><var>13.17</var>inform the employer of the serious illness or injury and request accommodation and no <br/>
<a id="pl.13.18"></a><var>13.18</var>reasonable accommodation is made available.<br/>
<a id="pl.13.19"></a><var>13.19</var>    If the applicant's serious illness is chemical dependency, this exception shall does <br/>
<a id="pl.13.20"></a><var>13.20</var>not apply if the applicant was previously diagnosed as chemically dependent or had <br/>
<a id="pl.13.21"></a><var>13.21</var>treatment for chemical dependency, and since that diagnosis or treatment has failed to <br/>
<a id="pl.13.22"></a><var>13.22</var>make consistent efforts to control the chemical dependency; or.<br/>
<a id="pl.13.23"></a><var>13.23</var>    This exception raises an issue of the applicant's being able to work under section <br/>
<a id="pl.13.24"></a><var>13.24</var>268.085, subdivision 1, that the commissioner shall determine;<br/>
<a id="pl.13.25"></a><var>13.25</var>    (8) the applicant's loss of child care for the applicant's minor child caused the <br/>
<a id="pl.13.26"></a><var>13.26</var>applicant to quit the employment, provided the applicant made reasonable effort to obtain <br/>
<a id="pl.13.27"></a><var>13.27</var>other child care and requested time off or other accommodation from the employer and no <br/>
<a id="pl.13.28"></a><var>13.28</var>reasonable accommodation is available.<br/>
<a id="pl.13.29"></a><var>13.29</var>    This exception raises an issue of the applicant's availability for suitable employment <br/>
<a id="pl.13.30"></a><var>13.30</var>under section 268.085, subdivision 1, that the commissioner shall determine; or<br/>
<a id="pl.13.31"></a><var>13.31</var>    (9) domestic abuse of the applicant or the applicant's minor child, necessitated <br/>
<a id="pl.13.32"></a><var>13.32</var>the applicant's quitting the employment. Domestic abuse shall must be shown by one <br/>
<a id="pl.13.33"></a><var>13.33</var>or more of the following:<br/>
<a id="pl.13.34"></a><var>13.34</var>    (i) a district court order for protection or other documentation of equitable relief <br/>
<a id="pl.13.35"></a><var>13.35</var>issued by a court;<br/>
<a id="pl.13.36"></a><var>13.36</var>    (ii) a police record documenting the domestic abuse;<br/>
<a id="pl.14.1"></a><var>14.1</var>    (iii) documentation that the perpetrator of the domestic abuse has been convicted <br/>
<a id="pl.14.2"></a><var>14.2</var>of the offense of domestic abuse;<br/>
<a id="pl.14.3"></a><var>14.3</var>    (iv) medical documentation of domestic abuse; or<br/>
<a id="pl.14.4"></a><var>14.4</var>    (v) written statement that the applicant or the applicant's minor child is a victim <br/>
<a id="pl.14.5"></a><var>14.5</var>of domestic abuse, provided by a social worker, member of the clergy, shelter worker, <br/>
<a id="pl.14.6"></a><var>14.6</var>attorney at law, or other professional who has assisted the applicant in dealing with the <br/>
<a id="pl.14.7"></a><var>14.7</var>domestic abuse.<br/>
<a id="pl.14.8"></a><var>14.8</var>    Domestic abuse for purposes of this clause shall be is defined under section 
         <statute_ref>518B.01</statute_ref>.<br/>
<a id="pl.14.9"></a><var>14.9</var><b>EFFECTIVE DATE.</b>This section is effective and applies to all determinations and <br/>
<a id="pl.14.10"></a><var>14.10</var>decisions issued on or after September 30, 2007.<br/>
<br/>
<a id="bill.1.16.0"></a><a id="pl.14.11"></a><var>14.11</var>    Sec. 16. Minnesota Statutes 2006, section 268.095, subdivision 6, is amended to read:<br/>
<a id="pl.14.12"></a><var>14.12</var>    Subd. 6. <b>Employment misconduct defined.</b> (a) Employment misconduct means <br/>
<a id="pl.14.13"></a><var>14.13</var>any intentional, negligent, or indifferent conduct, on the job or off the job (1) that displays <br/>
<a id="pl.14.14"></a><var>14.14</var>clearly a serious violation of the standards of behavior the employer has the right to <br/>
<a id="pl.14.15"></a><var>14.15</var>reasonably expect of the employee, or (2) that displays clearly a substantial lack of <br/>
<a id="pl.14.16"></a><var>14.16</var>concern for the employment.<br/>
<a id="pl.14.17"></a><var>14.17</var>    Inefficiency, inadvertence, simple unsatisfactory conduct, a single incident that does <br/>
<a id="pl.14.18"></a><var>14.18</var>not have a significant adverse impact on the employer, conduct an average reasonable <br/>
<a id="pl.14.19"></a><var>14.19</var>employee would have engaged in under the circumstances, poor performance because of <br/>
<a id="pl.14.20"></a><var>14.20</var>inability or incapacity, good faith errors in judgment if judgment was required, or absence <br/>
<a id="pl.14.21"></a><var>14.21</var>because of illness or injury with proper notice to the employer, are not employment <br/>
<a id="pl.14.22"></a><var>14.22</var>misconduct.<br/>
<a id="pl.14.23"></a><var>14.23</var>    (b) Conduct that was a direct result of the applicant's chemical dependency is not <br/>
<a id="pl.14.24"></a><var>14.24</var>employment misconduct unless the applicant was previously diagnosed chemically <br/>
<a id="pl.14.25"></a><var>14.25</var>dependent or had treatment for chemical dependency, and since that diagnosis or treatment <br/>
<a id="pl.14.26"></a><var>14.26</var>has failed to make consistent efforts to control the chemical dependency.<br/>
<a id="pl.14.27"></a><var>14.27</var>    (c) Conduct that was a result of the applicant, or the applicant's minor child, <br/>
<a id="pl.14.28"></a><var>14.28</var>being a victim of domestic abuse as defined under section  
         <statute_ref>518B.01</statute_ref>, is not employment <br/>
<a id="pl.14.29"></a><var>14.29</var>misconduct. Domestic abuse shall must be shown as provided for in section  
         <statute_ref>268.095, <br/>
<a id="pl.14.30"></a><var>14.30</var>subdivision 1
         </statute_ref>, clause (8) (9). <br/>
<a id="pl.14.31"></a><var>14.31</var>    (d) A driving offense in violation of sections  
         <statute_ref>169A.20</statute_ref>,  
         <statute_ref>169A.31</statute_ref>, or  
         <statute_ref>169A.50</statute_ref> <br/>
<a id="pl.14.32"></a><var>14.32</var>to  
         <statute_ref>169A.53</statute_ref> that interferes with or adversely affects the employment is employment <br/>
<a id="pl.14.33"></a><var>14.33</var>misconduct. <br/>
<a id="pl.14.34"></a><var>14.34</var>    (e) The definition of employment misconduct provided by this subdivision shall be <br/>
<a id="pl.14.35"></a><var>14.35</var>is exclusive and no other definition shall apply applies.<br/>
<a id="pl.15.1"></a><var>15.1</var><b>EFFECTIVE DATE.</b>This section is effective and applies to all determinations and <br/>
<a id="pl.15.2"></a><var>15.2</var>decisions issued on or after September 30, 2007.<br/>
<br/>
<a id="bill.1.17.0"></a><a id="pl.15.3"></a><var>15.3</var>    Sec. 17. Minnesota Statutes 2006, section 268.105, subdivision 1, is amended to read:<br/>
<a id="pl.15.4"></a><var>15.4</var>    Subdivision 1. <b>Evidentiary hearing by an unemployment law judge.</b> (a) Upon <br/>
<a id="pl.15.5"></a><var>15.5</var>a timely appeal having been filed, the department shall must send, by mail or electronic <br/>
<a id="pl.15.6"></a><var>15.6</var>transmission, a notice of appeal to all involved parties that an appeal has been filed, that <br/>
<a id="pl.15.7"></a><var>15.7</var>a de novo due process evidentiary hearing will be scheduled, and that the parties have <br/>
<a id="pl.15.8"></a><var>15.8</var>certain rights and responsibilities regarding the hearing. The department shall must set a <br/>
<a id="pl.15.9"></a><var>15.9</var>time and place for a de novo due process evidentiary hearing and send notice to any <br/>
<a id="pl.15.10"></a><var>15.10</var>involved applicant and any involved employer, by mail or electronic transmission, not less <br/>
<a id="pl.15.11"></a><var>15.11</var>than ten calendar days prior to before the date of the hearing.<br/>
<a id="pl.15.12"></a><var>15.12</var>    (b) The evidentiary hearing shall be is conducted by an unemployment law judge <br/>
<a id="pl.15.13"></a><var>15.13</var>without regard to any common law burden of proof as an evidence gathering inquiry and <br/>
<a id="pl.15.14"></a><var>15.14</var>not an adversarial proceeding. The unemployment law judge shall must ensure that all <br/>
<a id="pl.15.15"></a><var>15.15</var>relevant facts are clearly and fully developed. The department shall may adopt rules on <br/>
<a id="pl.15.16"></a><var>15.16</var>evidentiary hearings. The rules need not conform to common law or statutory rules of <br/>
<a id="pl.15.17"></a><var>15.17</var>evidence and other technical rules of procedure. The department shall have has discretion <br/>
<a id="pl.15.18"></a><var>15.18</var>regarding the method by which the evidentiary hearing is conducted. A report of any <br/>
<a id="pl.15.19"></a><var>15.19</var>employee of the department, except a determination, made in the regular course of the <br/>
<a id="pl.15.20"></a><var>15.20</var>employee's duties, shall be is competent evidence of the facts contained in it.<br/>
<a id="pl.15.21"></a><var>15.21</var>    (c) After the conclusion of the hearing, upon the evidence obtained, the <br/>
<a id="pl.15.22"></a><var>15.22</var>unemployment law judge shall must make findings of fact and decision and send those, <br/>
<a id="pl.15.23"></a><var>15.23</var>by mail or electronic transmission, to all involved parties. When the credibility of an <br/>
<a id="pl.15.24"></a><var>15.24</var>involved party or witness testifying in an evidentiary hearing has a significant effect on the <br/>
<a id="pl.15.25"></a><var>15.25</var>outcome of a decision, the unemployment law judge must set out the reason for crediting <br/>
<a id="pl.15.26"></a><var>15.26</var>or discrediting that testimony. The unemployment law judge's decision is final unless a <br/>
<a id="pl.15.27"></a><var>15.27</var>request for reconsideration is filed pursuant to under subdivision 2.<br/>
<a id="pl.15.28"></a><var>15.28</var>    (d) Regardless of paragraph (c), if the appealing party fails to participate in the <br/>
<a id="pl.15.29"></a><var>15.29</var>evidentiary hearing, the unemployment law judge has the discretion to dismiss the appeal <br/>
<a id="pl.15.30"></a><var>15.30</var>by summary order. By failing to participate, the appealing party is considered to have <br/>
<a id="pl.15.31"></a><var>15.31</var>failed to exhaust available administrative remedies unless the appealing party files a <br/>
<a id="pl.15.32"></a><var>15.32</var>request for reconsideration under subdivision 2 and establishes good cause for failing to <br/>
<a id="pl.15.33"></a><var>15.33</var>participate in the evidentiary hearing under subdivision 2, paragraph (d). Submission <br/>
<a id="pl.15.34"></a><var>15.34</var>of a written statement does not constitute participation. The applicant must participate <br/>
<a id="pl.15.35"></a><var>15.35</var>personally and appearance solely by a representative does not constitute participation.<br/>
<a id="pl.16.1"></a><var>16.1</var>    (e) Only employees of the department who are attorneys shall licensed to practice <br/>
<a id="pl.16.2"></a><var>16.2</var>law in Minnesota may serve as unemployment law judges. The commissioner may transfer <br/>
<a id="pl.16.3"></a><var>16.3</var>to another unemployment law judge any proceedings pending before an unemployment <br/>
<a id="pl.16.4"></a><var>16.4</var>law judge.<br/>
<a id="pl.16.5"></a><var>16.5</var><b>EFFECTIVE DATE.</b>This section applies to evidentiary hearings conducted on or <br/>
<a id="pl.16.6"></a><var>16.6</var>after 30 days following the date of final enactment.<br/>
<br/>
<a id="bill.1.18.0"></a><a id="pl.16.7"></a><var>16.7</var>    Sec. 18. Minnesota Statutes 2006, section 268.18, subdivision 2, is amended to read:<br/>
<a id="pl.16.8"></a><var>16.8</var>    Subd. 2. <b>Overpayment </b><b>due to</b><b> </b><b>because of </b><b>fraud.</b> (a) Any applicant who receives <br/>
<a id="pl.16.9"></a><var>16.9</var>unemployment benefits by knowingly misrepresenting, misstating, or failing to disclose <br/>
<a id="pl.16.10"></a><var>16.10</var>any material fact, or who makes a false statement or representation without a good faith <br/>
<a id="pl.16.11"></a><var>16.11</var>belief as to the correctness of the statement or representation, has committed fraud. After <br/>
<a id="pl.16.12"></a><var>16.12</var>the discovery of facts indicating fraud, the commissioner shall make a determination <br/>
<a id="pl.16.13"></a><var>16.13</var>that the applicant obtained unemployment benefits by fraud and that the applicant must <br/>
<a id="pl.16.14"></a><var>16.14</var>promptly repay the unemployment benefits to the trust fund. In addition, the commissioner <br/>
<a id="pl.16.15"></a><var>16.15</var>shall assess a penalty equal to 25 percent of the amount fraudulently obtained. If the <br/>
<a id="pl.16.16"></a><var>16.16</var>applicant had a prior overpayment due to fraud, the commissioner shall, on the present <br/>
<a id="pl.16.17"></a><var>16.17</var>overpayment, assess a penalty equal to 50 40 percent of the amount fraudulently obtained. <br/>
<a id="pl.16.18"></a><var>16.18</var>This penalty is in addition to penalties under section 
         <statute_ref>268.182</statute_ref>.<br/>
<a id="pl.16.19"></a><var>16.19</var>    (b) Unless the applicant files an appeal within 30 20 calendar days after the sending <br/>
<a id="pl.16.20"></a><var>16.20</var>of the determination of overpayment by fraud to the applicant by mail or electronic <br/>
<a id="pl.16.21"></a><var>16.21</var>transmission, the determination shall become is final. Proceedings on the appeal shall be <br/>
<a id="pl.16.22"></a><var>16.22</var>are conducted in accordance with section 
         <statute_ref>268.105</statute_ref>.<br/>
<a id="pl.16.23"></a><var>16.23</var>    (c) If the applicant fails to repay the unemployment benefits, penalty, and interest <br/>
<a id="pl.16.24"></a><var>16.24</var>assessed, the commissioner shall offset from future unemployment benefits otherwise <br/>
<a id="pl.16.25"></a><var>16.25</var>payable the total amount due. the total due may also be collected by the same methods <br/>
<a id="pl.16.26"></a><var>16.26</var>as delinquent payments from an employer. A determination of overpayment by fraud <br/>
<a id="pl.16.27"></a><var>16.27</var>shall must state the methods of collection the commissioner may use to recover the <br/>
<a id="pl.16.28"></a><var>16.28</var>overpayment. Money received in repayment of fraudulently obtained unemployment <br/>
<a id="pl.16.29"></a><var>16.29</var>benefits, penalties, and interest shall is first be applied to the unemployment benefits <br/>
<a id="pl.16.30"></a><var>16.30</var>overpaid, then to the penalty amount due, then to any interest due. 62.5 percent of the <br/>
<a id="pl.16.31"></a><var>16.31</var>payments made toward the penalty shall be are credited to the contingent account and <br/>
<a id="pl.16.32"></a><var>16.32</var>37.5 percent credited to the administration account for deterring, detecting, or collecting <br/>
<a id="pl.16.33"></a><var>16.33</var>overpayments.<br/>
<a id="pl.16.34"></a><var>16.34</var>    (d) If an applicant has been overpaid unemployment benefits under the law of <br/>
<a id="pl.16.35"></a><var>16.35</var>another state because of fraud and that state certifies that the applicant is liable to repay <br/>
<a id="pl.17.1"></a><var>17.1</var>the unemployment benefits and requests the commissioner to recover the overpayment, <br/>
<a id="pl.17.2"></a><var>17.2</var>the commissioner may offset from future unemployment benefits otherwise payable the <br/>
<a id="pl.17.3"></a><var>17.3</var>amount of overpayment.<br/>
<a id="pl.17.4"></a><var>17.4</var>    (e) Unemployment benefits paid for weeks more than four years prior to before the <br/>
<a id="pl.17.5"></a><var>17.5</var>date of a determination of overpayment by fraud issued under this subdivision shall are <br/>
<a id="pl.17.6"></a><var>17.6</var>not be considered overpaid unemployment benefits.<br/>
<a id="pl.17.7"></a><var>17.7</var><b>EFFECTIVE DATE.</b>This section is effective for all determinations of overpayment <br/>
<a id="pl.17.8"></a><var>17.8</var>by fraud issued on or after September 30, 2007.<br/>
<br/>
<a id="bill.1.19.0"></a><a id="pl.17.9"></a><var>17.9</var>    Sec. 19. Minnesota Statutes 2006, section 268.194, subdivision 1, is amended to read:<br/>
<a id="pl.17.10"></a><var>17.10</var>    Subdivision 1. <b>Establishment.</b> There is hereby established as a special state <br/>
<a id="pl.17.11"></a><var>17.11</var>trust fund, separate and apart from all other public money or funds of this state, an <br/>
<a id="pl.17.12"></a><var>17.12</var>unemployment insurance trust fund, that shall be is administered by the commissioner <br/>
<a id="pl.17.13"></a><var>17.13</var>exclusively for the payment of unemployment benefits. This trust fund shall consist <br/>
<a id="pl.17.14"></a><var>17.14</var>consists of:<br/>
<a id="pl.17.15"></a><var>17.15</var>    (1) all taxes collected;<br/>
<a id="pl.17.16"></a><var>17.16</var>    (2) interest earned upon any money in the trust fund;<br/>
<a id="pl.17.17"></a><var>17.17</var>    (3) reimbursements paid by nonprofit organizations and the state and political <br/>
<a id="pl.17.18"></a><var>17.18</var>subdivisions;<br/>
<a id="pl.17.19"></a><var>17.19</var>    (4) voluntary tax rate buydown payments under section  
         <statute_ref>268.051, subdivision 7</statute_ref>; <br/>
<a id="pl.17.20"></a><var>17.20</var>    (5) any money received as a loan from the federal unemployment trust fund in <br/>
<a id="pl.17.21"></a><var>17.21</var>accordance with United States Code, title 42, section 1321, of the Social Security Act;<br/>
<a id="pl.17.22"></a><var>17.22</var>    (6) any other money received pursuant to under a reciprocal unemployment benefit <br/>
<a id="pl.17.23"></a><var>17.23</var>arrangement with the federal government or any other state;<br/>
<a id="pl.17.24"></a><var>17.24</var>    (7) all money recovered on overpaid unemployment benefits except, if allowed by <br/>
<a id="pl.17.25"></a><var>17.25</var>federal law, five percent of any recovered amount is credited to the administration account;<br/>
<a id="pl.17.26"></a><var>17.26</var>    (8) all money recovered on losses sustained by the trust fund;<br/>
<a id="pl.17.27"></a><var>17.27</var>    (9) all money received from the contingent account under section  
         <statute_ref>268.196, <br/>
<a id="pl.17.28"></a><var>17.28</var>subdivision 3
         </statute_ref>; <br/>
<a id="pl.17.29"></a><var>17.29</var>    (10) all money credited to the account of Minnesota in the federal unemployment <br/>
<a id="pl.17.30"></a><var>17.30</var>trust fund pursuant to under United States Code, title 42, section 1103, of the Social <br/>
<a id="pl.17.31"></a><var>17.31</var>Security Act, also known as the Reed Act; and<br/>
<a id="pl.17.32"></a><var>17.32</var>    (11) all money received for the trust fund from any other source.<br/>
<a id="pl.17.33"></a><var>17.33</var><b>EFFECTIVE DATE.</b>This section is effective September 30, 2007.<br/>
<br/>
<a id="bill.1.20.0"></a><a id="pl.18.1"></a><var>18.1</var>    Sec. 20. Minnesota Statutes 2006, section 268.196, subdivision 1, is amended to read:<br/>
<a id="pl.18.2"></a><var>18.2</var>    Subdivision 1. <b>Administration account.</b> (a) There is hereby created in the state <br/>
<a id="pl.18.3"></a><var>18.3</var>treasury a special account to be known as the administration account. All money that is <br/>
<a id="pl.18.4"></a><var>18.4</var>deposited or paid into this account shall be is continuously available to the commissioner <br/>
<a id="pl.18.5"></a><var>18.5</var>for expenditure to administer the Minnesota unemployment insurance program, and shall <br/>
<a id="pl.18.6"></a><var>18.6</var>does not lapse at any time. The administration account shall consist consists of:<br/>
<a id="pl.18.7"></a><var>18.7</var>    (1) all money received from the federal government to administer the Minnesota <br/>
<a id="pl.18.8"></a><var>18.8</var>unemployment insurance program;<br/>
<a id="pl.18.9"></a><var>18.9</var>    (2) five percent of any money recovered on overpaid unemployment benefits as <br/>
<a id="pl.18.10"></a><var>18.10</var>provided for in section 268.194, subdivision 1, clause (7), which must be used for <br/>
<a id="pl.18.11"></a><var>18.11</var>deterring, detecting, and collecting overpaid unemployment benefits;<br/>
<a id="pl.18.12"></a><var>18.12</var>    (3) any money received as compensation for services or facilities supplied to the <br/>
<a id="pl.18.13"></a><var>18.13</var>federal government or any other state;<br/>
<a id="pl.18.14"></a><var>18.14</var>    (3) (4) any amounts received for losses sustained by this account or by reason of <br/>
<a id="pl.18.15"></a><var>18.15</var>damage to equipment or supplies; and<br/>
<a id="pl.18.16"></a><var>18.16</var>    (4) (5) any proceeds from the sale or disposition of any equipment or supplies that <br/>
<a id="pl.18.17"></a><var>18.17</var>may no longer be necessary for the proper administration of those sections.<br/>
<a id="pl.18.18"></a><var>18.18</var>    (b) All money in this account shall must be deposited, administered, and disbursed <br/>
<a id="pl.18.19"></a><var>18.19</var>in the same manner and under the same conditions and requirements as are provided by <br/>
<a id="pl.18.20"></a><var>18.20</var>law for the other special accounts in the state treasury. The commissioner of finance, as <br/>
<a id="pl.18.21"></a><var>18.21</var>treasurer and custodian of this account, shall be is liable for the faithful performance <br/>
<a id="pl.18.22"></a><var>18.22</var>of duties in connection with this account.<br/>
<a id="pl.18.23"></a><var>18.23</var>    (c) All money in this account shall must be spent solely for the purposes and in the <br/>
<a id="pl.18.24"></a><var>18.24</var>amounts found necessary by the United States Secretary of Labor for the proper and <br/>
<a id="pl.18.25"></a><var>18.25</var>efficient administration of the Minnesota unemployment insurance program.<br/>
<a id="pl.18.26"></a><var>18.26</var><b>EFFECTIVE DATE.</b>This section is effective September 30, 2007.<br/>
<br/>
<a id="bill.1.21.0"></a><a id="pl.18.27"></a><var>18.27</var>    Sec. 21. <b>MAXIMUM WEEKLY BENEFIT AMOUNT.</b><br/>
<a id="pl.18.28"></a><var>18.28</var>    Notwithstanding Minnesota Statutes, section 268.07, subdivision 2, paragraph (b), <br/>
<a id="pl.18.29"></a><var>18.29</var>clause (2), the maximum amount of weekly unemployment benefits available based upon <br/>
<a id="pl.18.30"></a><var>18.30</var>the high quarter calculation is $351.<br/>
<a id="pl.18.31"></a><var>18.31</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment <br/>
<a id="pl.18.32"></a><var>18.32</var>and sunsets November 1, 2008.<br/>
<br/>
<a id="bill.1.22.0"></a><a id="pl.18.33"></a><var>18.33</var>    Sec. 22. <b> REPEALER.</b><br/>
<a id="pl.19.1"></a><var>19.1</var>(a) Minnesota Statutes 2006, sections 268.0435; and 268.0511, are repealed effective <br/>
<a id="pl.19.2"></a><var>19.2</var>January 1, 2008.<br/>
<a id="pl.19.3"></a><var>19.3</var>(b) Minnesota Statutes 2006, sections 268.085, subdivision 10; and 268.103, <br/>
<a id="pl.19.4"></a><var>19.4</var>subdivision 4, are repealed effective September 30, 2007.<br/>
<br/>
<a id="bill.2.0.0"></a>

<a id="bill.2.1.0"></a><a id="pl.19.7"></a><var>19.7</var>    Section 1. Minnesota Statutes 2006, section 268.035, subdivision 23, is amended to <br/>
<a id="pl.19.8"></a><var>19.8</var>read:<br/>
<a id="pl.19.9"></a><var>19.9</var>    Subd. 23. <b>State's average annual and average weekly wage.</b> (a) On or before <br/>
<a id="pl.19.10"></a><var>19.10</var>June 30 of each year, the commissioner shall calculate the state's average annual wage and <br/>
<a id="pl.19.11"></a><var>19.11</var>the state's average weekly wage in the following manner:<br/>
<a id="pl.19.12"></a><var>19.12</var>    (1) The sum of the total monthly covered employment reported by all employers <br/>
<a id="pl.19.13"></a><var>19.13</var>for the prior calendar year shall be is divided by 12 to calculate the average monthly <br/>
<a id="pl.19.14"></a><var>19.14</var>covered employment.<br/>
<a id="pl.19.15"></a><var>19.15</var>    (2) The sum of the total wages paid for all covered employment reported by all <br/>
<a id="pl.19.16"></a><var>19.16</var>employers for the prior calendar year shall be is divided by the average monthly covered <br/>
<a id="pl.19.17"></a><var>19.17</var>employment to calculate the state's average annual wage.<br/>
<a id="pl.19.18"></a><var>19.18</var>    (3) The state's average annual wage shall be is divided by 52 to calculate the state's <br/>
<a id="pl.19.19"></a><var>19.19</var>average weekly wage.<br/>
<a id="pl.19.20"></a><var>19.20</var>    (b) For purposes of calculating the amount of taxable wages, the state's average <br/>
<a id="pl.19.21"></a><var>19.21</var>annual wage shall apply applies to the calendar year following the calculation.<br/>
<a id="pl.19.22"></a><var>19.22</var>    (c) For purposes of calculating the state's maximum weekly unemployment benefit <br/>
<a id="pl.19.23"></a><var>19.23</var>amount available on any benefit account under section    
         <statute_ref>268.07, subdivision 2</statute_ref>, the state's <br/>
<a id="pl.19.24"></a><var>19.24</var>average weekly wage shall apply applies to the one-year period beginning the first last <br/>
<a id="pl.19.25"></a><var>19.25</var>Sunday in August October of the calendar year of the calculation. <br/>
<a id="pl.19.26"></a><var>19.26</var><b>EFFECTIVE DATE.</b>This section is effective December 1, 2007.<br/>
<br/>
<a id="bill.2.2.0"></a><a id="pl.19.27"></a><var>19.27</var>    Sec. 2. Minnesota Statutes 2006, section 268.051, subdivision 1a, is amended to read:<br/>
<a id="pl.19.28"></a><var>19.28</var>    Subd. 1a. <b>Payments by electronic payment required.</b> (a) Every employer that <br/>
<a id="pl.19.29"></a><var>19.29</var>reports 500 50 or more employees in any calendar quarter on the wage detail report <br/>
<a id="pl.19.30"></a><var>19.30</var>required under section  
         <statute_ref>268.044</statute_ref> shall must make any payments due under this chapter and <br/>
<a id="pl.19.31"></a><var>19.31</var>section  
         <statute_ref>116L.20</statute_ref> by electronic payment. <br/>
<a id="pl.20.1"></a><var>20.1</var>    (b) All third-party processors, paying quarterly taxes on behalf of a client company, <br/>
<a id="pl.20.2"></a><var>20.2</var>shall must make any payments due under this chapter and section  
         <statute_ref>116L.20</statute_ref> by electronic <br/>
<a id="pl.20.3"></a><var>20.3</var>payment. <br/>
<a id="pl.20.4"></a><var>20.4</var>    (c) Regardless of paragraph (a) or (b), the commissioner shall have has the discretion <br/>
<a id="pl.20.5"></a><var>20.5</var>to accept payment by other means.<br/>
<a id="pl.20.6"></a><var>20.6</var><b>EFFECTIVE DATE.</b>This section is effective January 1, 2008.<br/>
<br/>
<a id="bill.2.3.0"></a><a id="pl.20.7"></a><var>20.7</var>    Sec. 3. Minnesota Statutes 2006, section 268.0625, subdivision 4, is amended to read:<br/>
<a id="pl.20.8"></a><var>20.8</var>    Subd. 4. <b>Notice and right to hearing.</b> At least 30 calendar days before the <br/>
<a id="pl.20.9"></a><var>20.9</var>commissioner notifies a licensing authority, a notice of action under this section shall must <br/>
<a id="pl.20.10"></a><var>20.10</var>be sent to the licensee by mail or electronic transmission. If the licensee disputes the <br/>
<a id="pl.20.11"></a><var>20.11</var>action, the licensee must appeal within 30 20 calendar days after the sending of the notice <br/>
<a id="pl.20.12"></a><var>20.12</var>to the licensee. The only issue on any appeal is whether the commissioner has complied <br/>
<a id="pl.20.13"></a><var>20.13</var>with the requirements of this section. Proceedings on the appeal shall be are conducted in <br/>
<a id="pl.20.14"></a><var>20.14</var>accordance with section  
         <statute_ref>268.105</statute_ref>. <br/>
<a id="pl.20.15"></a><var>20.15</var><b>EFFECTIVE DATE.</b>This section is effective for notices sent on or after September <br/>
<a id="pl.20.16"></a><var>20.16</var>30, 2007.<br/>
<br/>
<a id="bill.2.4.0"></a><a id="pl.20.17"></a><var>20.17</var>    Sec. 4. Minnesota Statutes 2006, section 268.065, subdivision 3, is amended to read:<br/>
<a id="pl.20.18"></a><var>20.18</var>    Subd. 3. <b>Determination of liability.</b> The commissioner shall make a determination <br/>
<a id="pl.20.19"></a><var>20.19</var>as to the liability under this section. The determination shall be is final unless the <br/>
<a id="pl.20.20"></a><var>20.20</var>contractor or person found to be liable files an appeal within 30 20 calendar days after <br/>
<a id="pl.20.21"></a><var>20.21</var>being sent the determination by mail or electronic transmission. Proceedings on the appeal <br/>
<a id="pl.20.22"></a><var>20.22</var>shall be are conducted in accordance with section  
         <statute_ref>268.105</statute_ref>. <br/>
<a id="pl.20.23"></a><var>20.23</var><b>EFFECTIVE DATE.</b>This section applies to determinations issued on or after <br/>
<a id="pl.20.24"></a><var>20.24</var>September 30, 2007.<br/>
<br/>
<a id="bill.2.5.0"></a><a id="pl.20.25"></a><var>20.25</var>    Sec. 5. Minnesota Statutes 2006, section 268.07, subdivision 1, is amended to read:<br/>
<a id="pl.20.26"></a><var>20.26</var>    Subdivision 1. <b>Application for unemployment benefits; determination of benefit </b><br/>
<a id="pl.20.27"></a><var>20.27</var><b>account.</b> (a) An application for unemployment benefits may be filed in person, by mail, or <br/>
<a id="pl.20.28"></a><var>20.28</var>by electronic transmission as the commissioner shall may require. The applicant must be <br/>
<a id="pl.20.29"></a><var>20.29</var>unemployed at the time the application is filed and must provide all requested information <br/>
<a id="pl.20.30"></a><var>20.30</var>in the manner required. If the applicant is not unemployed at the time of the application or <br/>
<a id="pl.20.31"></a><var>20.31</var>fails to provide all requested information, the communication shall is not be considered <br/>
<a id="pl.20.32"></a><var>20.32</var>an application for unemployment benefits.<br/>
<a id="pl.21.1"></a><var>21.1</var>    (b) The commissioner shall examine each application for unemployment benefits to <br/>
<a id="pl.21.2"></a><var>21.2</var>determine the base period and the benefit year, and based upon all the covered employment <br/>
<a id="pl.21.3"></a><var>21.3</var>in the base period the commissioner shall determine the weekly unemployment benefit <br/>
<a id="pl.21.4"></a><var>21.4</var>amount available, if any, and the maximum amount of unemployment benefits available, <br/>
<a id="pl.21.5"></a><var>21.5</var>if any. The determination shall be is known as the determination of benefit account. A <br/>
<a id="pl.21.6"></a><var>21.6</var>determination of benefit account shall must be sent to the applicant and all base period <br/>
<a id="pl.21.7"></a><var>21.7</var>employers, by mail or electronic transmission.<br/>
<a id="pl.21.8"></a><var>21.8</var>    (c) If a base period employer did not provide wage information for the applicant as <br/>
<a id="pl.21.9"></a><var>21.9</var>provided for in section  
         <statute_ref>268.044</statute_ref>, or provided erroneous information, the commissioner <br/>
<a id="pl.21.10"></a><var>21.10</var>may accept an applicant certification as to wage credits, based upon the applicant's records, <br/>
<a id="pl.21.11"></a><var>21.11</var>and issue a determination of benefit account. <br/>
<a id="pl.21.12"></a><var>21.12</var>    (d) The commissioner may, at any time within 24 months from the establishment of <br/>
<a id="pl.21.13"></a><var>21.13</var>a benefit account, reconsider any determination of benefit account and make an amended <br/>
<a id="pl.21.14"></a><var>21.14</var>determination if the commissioner finds that the determination was incorrect for any <br/>
<a id="pl.21.15"></a><var>21.15</var>reason. An amended determination shall must be promptly sent to the applicant and all <br/>
<a id="pl.21.16"></a><var>21.16</var>base period employers, by mail or electronic transmission.<br/>
<a id="pl.21.17"></a><var>21.17</var>    (e) If an amended determination of benefit account reduces the weekly <br/>
<a id="pl.21.18"></a><var>21.18</var>unemployment benefit amount or maximum amount of unemployment benefits available, <br/>
<a id="pl.21.19"></a><var>21.19</var>any unemployment benefits that have been paid greater than the applicant was entitled is <br/>
<a id="pl.21.20"></a><var>21.20</var>considered an overpayment of unemployment benefits under section  
<statute_ref>268.18, subdivision <br/>
<a id="pl.21.21"></a><var>21.21</var>1
</statute_ref>. A determination or amended determination issued under this section that results in an <br/>
<a id="pl.21.22"></a><var>21.22</var>overpayment of unemployment benefits must set out the amount of the overpayment and <br/>
<a id="pl.21.23"></a><var>21.23</var>the requirement under section 268.18, subdivision 1, that the overpaid unemployment <br/>
<a id="pl.21.24"></a><var>21.24</var>benefits must be repaid. <br/>
<a id="pl.21.25"></a><var>21.25</var><b>EFFECTIVE DATE.</b>This section applies to all determinations issued on or after <br/>
<a id="pl.21.26"></a><var>21.26</var>September 30, 2007.<br/>
<br/>
<a id="bill.2.6.0"></a><a id="pl.21.27"></a><var>21.27</var>    Sec. 6. Minnesota Statutes 2006, section 268.07, subdivision 3a, is amended to read:<br/>
<a id="pl.21.28"></a><var>21.28</var>    Subd. 3a. <b>Right of appeal.</b> (a) A determination or amended determination of benefit <br/>
<a id="pl.21.29"></a><var>21.29</var>account shall be is final unless an applicant or base period employer within 30 20 calendar <br/>
<a id="pl.21.30"></a><var>21.30</var>days after the sending of the determination or amended determination files an appeal. <br/>
<a id="pl.21.31"></a><var>21.31</var>Every determination or amended determination of benefit account shall must contain a <br/>
<a id="pl.21.32"></a><var>21.32</var>prominent statement indicating in clear language the consequences of not appealing. <br/>
<a id="pl.21.33"></a><var>21.33</var>Proceedings on the appeal shall be are conducted in accordance with section  
         <statute_ref>268.105</statute_ref>. <br/>
<a id="pl.21.34"></a><var>21.34</var>    (b) Any applicant or base period employer may appeal from a determination or <br/>
<a id="pl.21.35"></a><var>21.35</var>amended determination of benefit account on the issue of whether services performed <br/>
<a id="pl.22.1"></a><var>22.1</var>constitute employment and covered employment. Proceedings on the appeal shall be are <br/>
<a id="pl.22.2"></a><var>22.2</var>conducted in accordance with section  
         <statute_ref>268.105</statute_ref>. <br/>
<a id="pl.22.3"></a><var>22.3</var><b>EFFECTIVE DATE.</b>This section applies to determinations issued on or after <br/>
<a id="pl.22.4"></a><var>22.4</var>September 30, 2007.<br/>
<br/>
<a id="bill.2.7.0"></a><a id="pl.22.5"></a><var>22.5</var>    Sec. 7. Minnesota Statutes 2006, section 268.085, subdivision 5, is amended to read:<br/>
<a id="pl.22.6"></a><var>22.6</var>    Subd. 5. <b>Deductible earnings.</b> (a) If the applicant has earnings, including <br/>
<a id="pl.22.7"></a><var>22.7</var>holiday pay, with respect to any week, from employment, covered employment, <br/>
<a id="pl.22.8"></a><var>22.8</var>noncovered employment, self-employment, or volunteer work, equal to or in excess of <br/>
<a id="pl.22.9"></a><var>22.9</var>the applicant's weekly unemployment benefit amount, the applicant shall be is ineligible <br/>
<a id="pl.22.10"></a><var>22.10</var>for unemployment benefits for that week.<br/>
<a id="pl.22.11"></a><var>22.11</var>    (b) If the applicant has earnings, with respect to any week, that is less than <br/>
<a id="pl.22.12"></a><var>22.12</var>the applicant's weekly unemployment benefit amount, from employment, covered <br/>
<a id="pl.22.13"></a><var>22.13</var>employment, noncovered employment, self-employment, or volunteer work, that amount <br/>
<a id="pl.22.14"></a><var>22.14</var>over the following shall be 55 percent of the earnings are deducted from the weekly <br/>
<a id="pl.22.15"></a><var>22.15</var>unemployment benefit amount:.<br/>
<a id="pl.22.16"></a><var>22.16</var>    (1) 25 percent of earnings or $50, whichever is higher; and<br/>
<a id="pl.22.17"></a><var>22.17</var>    (2) $200 for earnings from service in the National Guard or a United States military <br/>
<a id="pl.22.18"></a><var>22.18</var>reserve unit.<br/>
<a id="pl.22.19"></a><var>22.19</var>    The resulting unemployment benefit, if not a whole dollar, shall be is rounded down <br/>
<a id="pl.22.20"></a><var>22.20</var>to the next lower whole dollar.<br/>
<a id="pl.22.21"></a><var>22.21</var>    (c) No deduction shall be is made from an applicant's weekly unemployment benefit <br/>
<a id="pl.22.22"></a><var>22.22</var>amount for earnings from service in the National Guard or a United States military reserve <br/>
<a id="pl.22.23"></a><var>22.23</var>unit or from direct service as a volunteer firefighter or volunteer ambulance service <br/>
<a id="pl.22.24"></a><var>22.24</var>personnel. This exception to paragraphs (a) and (b) does not apply to on-call or standby <br/>
<a id="pl.22.25"></a><var>22.25</var>pay provided to a volunteer firefighter or volunteer ambulance service personnel. No <br/>
<a id="pl.22.26"></a><var>22.26</var>deduction shall be is made for jury duty pay or for pay as an election judge.<br/>
<a id="pl.22.27"></a><var>22.27</var>    (d) The applicant may report deductible earnings on continued biweekly requests for <br/>
<a id="pl.22.28"></a><var>22.28</var>unemployment benefits at the next lower whole dollar amount.<br/>
<a id="pl.22.29"></a><var>22.29</var>    (e) Deductible earnings shall does not include any money considered a deductible <br/>
<a id="pl.22.30"></a><var>22.30</var>payment under subdivision 3, but shall include includes all other money compensation <br/>
<a id="pl.22.31"></a><var>22.31</var>considered wages under section 268.035, subdivision 29, and any other money <br/>
<a id="pl.22.32"></a><var>22.32</var>compensation considered earned income under state and federal law for income tax <br/>
<a id="pl.22.33"></a><var>22.33</var>purposes.<br/>
<a id="pl.23.1"></a><var>23.1</var><b>EFFECTIVE DATE.</b>The striking of paragraph (b), clause (2), and the insertion <br/>
<a id="pl.23.2"></a><var>23.2</var>of "service in the National Guard or a United States military reserve unit or from" in <br/>
<a id="pl.23.3"></a><var>23.3</var>paragraph (c) are effective the Sunday following final enactment. The remainder of <br/>
<a id="pl.23.4"></a><var>23.4</var>the section is effective for all unemployment benefits paid on or after September 30, <br/>
<a id="pl.23.5"></a><var>23.5</var>2007, regardless of when the continued request was filed or the week for which the <br/>
<a id="pl.23.6"></a><var>23.6</var>unemployment benefits are paid.<br/>
<br/>
<a id="bill.2.8.0"></a><a id="pl.23.7"></a><var>23.7</var>    Sec. 8. Minnesota Statutes 2006, section 268.101, subdivision 6, is amended to read:<br/>
<a id="pl.23.8"></a><var>23.8</var>    Subd. 6. <b>Overpayment.</b> A determination or amended determination that holds an <br/>
<a id="pl.23.9"></a><var>23.9</var>applicant disqualified or ineligible for unemployment benefits for periods an applicant <br/>
<a id="pl.23.10"></a><var>23.10</var>has been paid benefits is considered an overpayment of those unemployment benefits <br/>
<a id="pl.23.11"></a><var>23.11</var>under section  
<statute_ref>268.18, subdivision 1</statute_ref>. A determination or amended determination issued <br/>
<a id="pl.23.12"></a><var>23.12</var>under this section that results in an overpayment of unemployment benefits must set out <br/>
<a id="pl.23.13"></a><var>23.13</var>the amount of the overpayment and the requirement under section 268.18, subdivision 1, <br/>
<a id="pl.23.14"></a><var>23.14</var>that the overpaid unemployment benefits must be repaid.<br/>
<a id="pl.23.15"></a><var>23.15</var><b>EFFECTIVE DATE.</b>This section applies to determinations issued on or after <br/>
<a id="pl.23.16"></a><var>23.16</var>September 30, 2007.<br/>
<br/>
<a id="bill.2.9.0"></a><a id="pl.23.17"></a><var>23.17</var>    Sec. 9. Minnesota Statutes 2006, section 268.105, subdivision 2, is amended to read:<br/>
<a id="pl.23.18"></a><var>23.18</var>    Subd. 2. <b>Request for reconsideration.</b> (a) Any involved applicant, involved <br/>
<a id="pl.23.19"></a><var>23.19</var>employer, or the commissioner may, within 30 20 calendar days of the sending of the <br/>
<a id="pl.23.20"></a><var>23.20</var>unemployment law judge's decision under subdivision 1, file a request for reconsideration <br/>
<a id="pl.23.21"></a><var>23.21</var>asking the unemployment law judge to reconsider that decision. Section 
         <statute_ref>268.103</statute_ref> shall <br/>
<a id="pl.23.22"></a><var>23.22</var>apply applies to a request for reconsideration. If a request for reconsideration is timely <br/>
<a id="pl.23.23"></a><var>23.23</var>filed, the unemployment law judge shall must issue an order:<br/>
<a id="pl.23.24"></a><var>23.24</var>    (1) modifying the findings of fact and decision issued under subdivision 1;<br/>
<a id="pl.23.25"></a><var>23.25</var>    (2) setting aside the findings of fact and decision issued under subdivision 1 and <br/>
<a id="pl.23.26"></a><var>23.26</var>directing that an additional evidentiary hearing be conducted under subdivision 1; or<br/>
<a id="pl.23.27"></a><var>23.27</var>    (3) affirming the findings of fact and decision issued under subdivision 1.<br/>
<a id="pl.23.28"></a><var>23.28</var>    (b) Upon a timely request for reconsideration having been filed, the department shall <br/>
<a id="pl.23.29"></a><var>23.29</var>must send a notice, by mail or electronic transmission, to all involved parties that a request <br/>
<a id="pl.23.30"></a><var>23.30</var>for reconsideration has been filed. The notice shall must inform the involved parties:<br/>
<a id="pl.23.31"></a><var>23.31</var>    (1) of the opportunity to provide comment on the request for reconsideration, and <br/>
<a id="pl.23.32"></a><var>23.32</var>the right under subdivision 5 to obtain a copy of any recorded testimony and exhibits <br/>
<a id="pl.23.33"></a><var>23.33</var>offered or received into evidence at the evidentiary hearing;<br/>
<a id="pl.24.1"></a><var>24.1</var>    (2) that providing specific comments as to a perceived factual or legal error in the <br/>
<a id="pl.24.2"></a><var>24.2</var>decision, or a perceived error in procedure during the evidentiary hearing, will assist the <br/>
<a id="pl.24.3"></a><var>24.3</var>unemployment law judge in deciding the request for reconsideration;<br/>
<a id="pl.24.4"></a><var>24.4</var>    (3) of the right to obtain any comments and submissions provided by the other <br/>
<a id="pl.24.5"></a><var>24.5</var>involved party regarding the request for reconsideration; and<br/>
<a id="pl.24.6"></a><var>24.6</var>    (4) of the provisions of paragraph (c) regarding additional evidence.<br/>
<a id="pl.24.7"></a><var>24.7</var>This paragraph shall does not apply if paragraph (d) is applicable.<br/>
<a id="pl.24.8"></a><var>24.8</var>    (c) In deciding a request for reconsideration, the unemployment law judge shall must <br/>
<a id="pl.24.9"></a><var>24.9</var>not, except for purposes of determining whether to order an additional evidentiary hearing, <br/>
<a id="pl.24.10"></a><var>24.10</var>consider any evidence that was not submitted at the evidentiary hearing conducted under <br/>
<a id="pl.24.11"></a><var>24.11</var>subdivision 1.<br/>
<a id="pl.24.12"></a><var>24.12</var>    The unemployment law judge must order an additional evidentiary hearing if an <br/>
<a id="pl.24.13"></a><var>24.13</var>involved party shows that evidence which was not submitted at the evidentiary hearing: <br/>
<a id="pl.24.14"></a><var>24.14</var>(1) would likely change the outcome of the decision and there was good cause for not <br/>
<a id="pl.24.15"></a><var>24.15</var>having previously submitted that evidence; or (2) would show that the evidence that was <br/>
<a id="pl.24.16"></a><var>24.16</var>submitted at the evidentiary hearing was likely false and that the likely false evidence had <br/>
<a id="pl.24.17"></a><var>24.17</var>an effect on the outcome of the decision.<br/>
<a id="pl.24.18"></a><var>24.18</var>    (d) If the involved applicant or involved employer who filed the request for <br/>
<a id="pl.24.19"></a><var>24.19</var>reconsideration failed to participate in the evidentiary hearing conducted under <br/>
<a id="pl.24.20"></a><var>24.20</var>subdivision 1, an order setting aside the findings of fact and decision and directing that <br/>
<a id="pl.24.21"></a><var>24.21</var>an additional evidentiary hearing be conducted must be issued if the party who failed to <br/>
<a id="pl.24.22"></a><var>24.22</var>participate had good cause for failing to do so. In the notice of the that a request for <br/>
<a id="pl.24.23"></a><var>24.23</var>reconsideration has been filed, the party who failed to participate shall must be informed <br/>
<a id="pl.24.24"></a><var>24.24</var>of the requirement, and provided the opportunity, to show good cause for failing to <br/>
<a id="pl.24.25"></a><var>24.25</var>participate. If the unemployment law judge determines that good cause for failure to <br/>
<a id="pl.24.26"></a><var>24.26</var>participate has not been shown, the unemployment law judge must state that in the order <br/>
<a id="pl.24.27"></a><var>24.27</var>issued under paragraph (a).<br/>
<a id="pl.24.28"></a><var>24.28</var>    Submission of a written statement at the evidentiary hearing under subdivision 1 <br/>
<a id="pl.24.29"></a><var>24.29</var>shall does not constitute participation for purposes of this paragraph.<br/>
<a id="pl.24.30"></a><var>24.30</var>    All involved parties must be informed of this paragraph with the notice of appeal <br/>
<a id="pl.24.31"></a><var>24.31</var>and notice of hearing provided for in subdivision 1.<br/>
<a id="pl.24.32"></a><var>24.32</var>    "Good cause" for purposes of this paragraph is a reason that would have prevented a <br/>
<a id="pl.24.33"></a><var>24.33</var>reasonable person acting with due diligence from participating at the evidentiary hearing.<br/>
<a id="pl.24.34"></a><var>24.34</var>    (e) A request for reconsideration shall must be decided by the unemployment <br/>
<a id="pl.24.35"></a><var>24.35</var>law judge who issued the findings of fact and decision under subdivision 1 unless that <br/>
<a id="pl.24.36"></a><var>24.36</var>unemployment law judge: (1) is no longer employed by the department; (2) is on an <br/>
<a id="pl.25.1"></a><var>25.1</var>extended or indefinite leave; (3) has been disqualified from the proceedings on the judge's <br/>
<a id="pl.25.2"></a><var>25.2</var>own motion; or (4) has been removed from the proceedings as provided for under <br/>
<a id="pl.25.3"></a><var>25.3</var>subdivision 1 or applicable rule.<br/>
<a id="pl.25.4"></a><var>25.4</var>    (f) The unemployment law judge shall must send to any involved applicant or <br/>
<a id="pl.25.5"></a><var>25.5</var>involved employer, by mail or electronic transmission, the order issued under this <br/>
<a id="pl.25.6"></a><var>25.6</var>subdivision. An order modifying the previously issued findings of fact and decision or <br/>
<a id="pl.25.7"></a><var>25.7</var>an order affirming the previously issued findings of fact and decision shall be is the final <br/>
<a id="pl.25.8"></a><var>25.8</var>department decision on the matter and shall be is final and binding on the involved <br/>
<a id="pl.25.9"></a><var>25.9</var>applicant and involved employer unless judicial review is sought under subdivision 7.<br/>
<a id="pl.25.10"></a><var>25.10</var><b>EFFECTIVE DATE.</b>This section applies to decisions issued on or after September <br/>
<a id="pl.25.11"></a><var>25.11</var>30, 2007.<br/>
<br/>
<a id="bill.2.10.0"></a><a id="pl.25.12"></a><var>25.12</var>    Sec. 10. Minnesota Statutes 2006, section 268.105, subdivision 3a, is amended to read:<br/>
<a id="pl.25.13"></a><var>25.13</var>    Subd. 3a. <b>Decisions.</b> (a) If an unemployment law judge's decision or order allows <br/>
<a id="pl.25.14"></a><var>25.14</var>unemployment benefits to an applicant, the unemployment benefits shall must be paid <br/>
<a id="pl.25.15"></a><var>25.15</var>regardless of any request for reconsideration or any appeal to the Minnesota Court of <br/>
<a id="pl.25.16"></a><var>25.16</var>Appeals having been filed.<br/>
<a id="pl.25.17"></a><var>25.17</var>    (b) If an unemployment law judge's decision or order modifies or reverses a <br/>
<a id="pl.25.18"></a><var>25.18</var>determination, or prior decision of the unemployment law judge, allowing unemployment <br/>
<a id="pl.25.19"></a><var>25.19</var>benefits to an applicant, any benefits paid pursuant to in accordance with the determination, <br/>
<a id="pl.25.20"></a><var>25.20</var>or prior decision of the unemployment law judge, is considered an overpayment of those <br/>
<a id="pl.25.21"></a><var>25.21</var>unemployment benefits under section 
<statute_ref>268.18, subdivision 1</statute_ref>. A decision or order issued <br/>
<a id="pl.25.22"></a><var>25.22</var>under this section that results in an overpayment of unemployment benefits must set out <br/>
<a id="pl.25.23"></a><var>25.23</var>the amount of the overpayment and the requirement under section 268.18, subdivision 1, <br/>
<a id="pl.25.24"></a><var>25.24</var>that the overpaid unemployment benefits must be repaid.<br/>
<a id="pl.25.25"></a><var>25.25</var>    (c) If an unemployment law judge's order under subdivision 2 allows unemployment <br/>
<a id="pl.25.26"></a><var>25.26</var>benefits to an applicant under section 
         <statute_ref>268.095</statute_ref> because of a quit or discharge and the <br/>
<a id="pl.25.27"></a><var>25.27</var>unemployment law judge's decision is reversed by the Minnesota Court of Appeals or the <br/>
<a id="pl.25.28"></a><var>25.28</var>Supreme Court of Minnesota, any unemployment benefits paid the applicant shall is not <br/>
<a id="pl.25.29"></a><var>25.29</var>be considered an overpayment of those unemployment benefits under section 
         <statute_ref>268.18, <br/>
<a id="pl.25.30"></a><var>25.30</var>subdivision 1
         </statute_ref>.<br/>
<a id="pl.25.31"></a><var>25.31</var>    (d) If an unemployment law judge, pursuant to under subdivision 2, orders the taking <br/>
<a id="pl.25.32"></a><var>25.32</var>of additional evidence, the unemployment law judge's prior decision shall must continue <br/>
<a id="pl.25.33"></a><var>25.33</var>to be enforced until new findings of fact and decision are made by the unemployment <br/>
<a id="pl.25.34"></a><var>25.34</var>law judge.<br/>
<a id="pl.26.1"></a><var>26.1</var><b>EFFECTIVE DATE.</b>This section applies to decisions issued on or after September <br/>
<a id="pl.26.2"></a><var>26.2</var>30, 2007.<br/>
<br/>
<a id="bill.2.11.0"></a><a id="pl.26.3"></a><var>26.3</var>    Sec. 11. Minnesota Statutes 2006, section 268.131, subdivision 1, is amended to read:<br/>
<a id="pl.26.4"></a><var>26.4</var>    Subdivision 1. <b>Cooperation with other </b><b>state and federal government</b><b> states on </b><br/>
<a id="pl.26.5"></a><var>26.5</var><b>combining wages</b><b>.</b> (a) In accordance with the requirements of United States Code, title <br/>
<a id="pl.26.6"></a><var>26.6</var>26, section 3304(a)(9)(B), the Federal Unemployment Tax Act, the commissioner shall <br/>
<a id="pl.26.7"></a><var>26.7</var>participate in reciprocal arrangements with other states and the federal government, or <br/>
<a id="pl.26.8"></a><var>26.8</var>both, for the payment of unemployment benefits on the basis of combining an applicant's <br/>
<a id="pl.26.9"></a><var>26.9</var>wages and employment covered under this law with wages and employment covered <br/>
<a id="pl.26.10"></a><var>26.10</var>under the unemployment insurance programs of other states or the federal government that <br/>
<a id="pl.26.11"></a><var>26.11</var>from multiple states for the purposes of collecting unemployment benefits from a single <br/>
<a id="pl.26.12"></a><var>26.12</var>state. The reciprocal agreement must include provisions for applying the base period of a <br/>
<a id="pl.26.13"></a><var>26.13</var>single state law to an a benefit account involving the combining of an applicant's wages <br/>
<a id="pl.26.14"></a><var>26.14</var>and employment and avoiding the duplicate use of wages by reason of such combining. <br/>
<a id="pl.26.15"></a><var>26.15</var>No The commissioner may not enter into any reciprocal arrangement shall be entered <br/>
<a id="pl.26.16"></a><var>26.16</var>into unless it contains provisions for reimbursements to the trust fund, by the other <br/>
<a id="pl.26.17"></a><var>26.17</var>state or the federal government, for unemployment benefits paid from the trust fund to <br/>
<a id="pl.26.18"></a><var>26.18</var>applicants based upon wages and employment covered under the laws of the other state or <br/>
<a id="pl.26.19"></a><var>26.19</var>the federal government.<br/>
<a id="pl.26.20"></a><var>26.20</var>    (b) The commissioner is authorized to pay unemployment benefits based upon <br/>
<a id="pl.26.21"></a><var>26.21</var>an applicant's wages paid in covered employment in another state only if the applicant <br/>
<a id="pl.26.22"></a><var>26.22</var>is combining Minnesota wage credits with the wages paid in covered employment from <br/>
<a id="pl.26.23"></a><var>26.23</var>another state or states. <br/>
<a id="pl.26.24"></a><var>26.24</var>    (c) Section 268.23 does not apply to this subdivision.<br/>
<a id="pl.26.25"></a><var>26.25</var>    (d) On any reciprocal arrangement, the wages paid an applicant from employment <br/>
<a id="pl.26.26"></a><var>26.26</var>covered under an unemployment insurance program of another state or of the federal <br/>
<a id="pl.26.27"></a><var>26.27</var>government, shall be are considered wages from covered employment for the purpose <br/>
<a id="pl.26.28"></a><var>26.28</var>of determining the applicant's rights to unemployment benefits under the Minnesota <br/>
<a id="pl.26.29"></a><var>26.29</var>Unemployment Insurance Law.<br/>
<a id="pl.26.30"></a><var>26.30</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment.<br/>
<br/>
<a id="bill.2.12.0"></a><a id="pl.26.31"></a><var>26.31</var>    Sec. 12. Minnesota Statutes 2006, section 268.18, subdivision 1, is amended to read:<br/>
<a id="pl.26.32"></a><var>26.32</var>    Subdivision 1. <b>Nonfraud overpayment.</b> (a) Any applicant who (1) by reason of the <br/>
<a id="pl.26.33"></a><var>26.33</var>applicant's own mistake, or (2) because of an error by any employee of the department, or <br/>
<a id="pl.26.34"></a><var>26.34</var>(3) because of a determination or amended determination issued pursuant to under section <br/>
<statute_ref><a id="pl.27.1"></a><var>27.1</var>268.07
         </statute_ref> or 
         <statute_ref>268.101</statute_ref>, or any other section of this chapter, or (4) (2) because of an appeal <br/>
<a id="pl.27.2"></a><var>27.2</var>decision or order under section 
         <statute_ref>268.105</statute_ref>, has received any unemployment benefits that the <br/>
<a id="pl.27.3"></a><var>27.3</var>applicant was held not entitled to, shall must promptly repay the unemployment benefits <br/>
<a id="pl.27.4"></a><var>27.4</var>to the trust fund. The commissioner shall, as soon as the overpayment is discovered, <br/>
<a id="pl.27.5"></a><var>27.5</var>determine the amount due and notify the applicant to repay the unemployment benefits.<br/>
<a id="pl.27.6"></a><var>27.6</var>    (b) Unless the applicant files an appeal within 30 calendar days after the sending <br/>
<a id="pl.27.7"></a><var>27.7</var>of the determination of overpayment to the applicant by mail or electronic transmission, <br/>
<a id="pl.27.8"></a><var>27.8</var>the determination shall become final. Proceedings on the appeal shall be conducted in <br/>
<a id="pl.27.9"></a><var>27.9</var>accordance with section 
<statute_ref>268.105</statute_ref>. An applicant may not collaterally attack, by way of an <br/>
<a id="pl.27.10"></a><var>27.10</var>appeal to an overpayment determination, any prior determination issued pursuant to section <br/>
<a id="pl.27.11"></a><var>27.11</var><statute_ref>268.07</statute_ref> or 
<statute_ref>268.101</statute_ref>, or decision issued pursuant to section 
<statute_ref>268.105</statute_ref>, that has become final.<br/>
<a id="pl.27.12"></a><var>27.12</var>    (c) If the applicant fails to repay the unemployment benefits determined overpaid <br/>
<a id="pl.27.13"></a><var>27.13</var>under this subdivision, the commissioner may offset from any future unemployment <br/>
<a id="pl.27.14"></a><var>27.14</var>benefits otherwise payable the amount of the overpayment. Except when the overpayment <br/>
<a id="pl.27.15"></a><var>27.15</var>resulted because the applicant failed to report deductible earnings or deductible or <br/>
<a id="pl.27.16"></a><var>27.16</var>benefit delaying payments, no single offset shall may exceed 50 percent of the amount <br/>
<a id="pl.27.17"></a><var>27.17</var>of the payment from which the offset is made. The overpayment may also be collected <br/>
<a id="pl.27.18"></a><var>27.18</var>by the same methods as delinquent payments from an employer. A determination of <br/>
<a id="pl.27.19"></a><var>27.19</var>overpayment shall state the methods of collection the commissioner may use to recover <br/>
<a id="pl.27.20"></a><var>27.20</var>the overpayment.<br/>
<a id="pl.27.21"></a><var>27.21</var>    (d) (c) If an applicant has been overpaid unemployment benefits under the law of <br/>
<a id="pl.27.22"></a><var>27.22</var>another state, due to because of a reason other than fraud, and that state certifies that the <br/>
<a id="pl.27.23"></a><var>27.23</var>applicant is liable under its law to repay the unemployment benefits and requests the <br/>
<a id="pl.27.24"></a><var>27.24</var>commissioner to recover the overpayment, the commissioner may offset from future <br/>
<a id="pl.27.25"></a><var>27.25</var>unemployment benefits otherwise payable the amount of overpayment, except that no <br/>
<a id="pl.27.26"></a><var>27.26</var>single offset shall may exceed 50 percent of the amount of the payment from which the <br/>
<a id="pl.27.27"></a><var>27.27</var>offset is made.<br/>
<a id="pl.27.28"></a><var>27.28</var>    (e) (d) If under paragraph (b) or (c) or (d) the reduced unemployment benefits as <br/>
<a id="pl.27.29"></a><var>27.29</var>a result of a 50 percent offset is not a whole dollar amount, it shall be is rounded down <br/>
<a id="pl.27.30"></a><var>27.30</var>to the next lower whole dollar.<br/>
<a id="pl.27.31"></a><var>27.31</var>    (f) Unemployment benefits paid for weeks more than three years prior to the date <br/>
<a id="pl.27.32"></a><var>27.32</var>of a determination of overpayment issued under this subdivision shall not be considered <br/>
<a id="pl.27.33"></a><var>27.33</var>overpaid unemployment benefits.<br/>
<a id="pl.27.34"></a><var>27.34</var><b>EFFECTIVE DATE.</b>This section is effective September 30, 2007.<br/>
<br/>
<a id="bill.2.13.0"></a><a id="pl.27.35"></a><var>27.35</var>    Sec. 13. Minnesota Statutes 2006, section 268.18, subdivision 2b, is amended to read:<br/>
<a id="pl.28.1"></a><var>28.1</var>    Subd. 2b. <b>Interest.</b> (a) On any unemployment benefits fraudulently obtained, <br/>
<a id="pl.28.2"></a><var>28.2</var>and any penalty amounts assessed under subdivision 2, the commissioner may shall <br/>
<a id="pl.28.3"></a><var>28.3</var>assess interest at the rate of 1-1/2 percent per month on any amount that remains unpaid <br/>
<a id="pl.28.4"></a><var>28.4</var>beginning 30 calendar days after the date of the determination of overpayment by fraud. A <br/>
<a id="pl.28.5"></a><var>28.5</var>determination of overpayment by fraud shall must state that interest shall will be assessed.<br/>
<a id="pl.28.6"></a><var>28.6</var>    (b) If this subdivision became effective after the date of the determination, or the <br/>
<a id="pl.28.7"></a><var>28.7</var>determination did not state that interest shall will be assessed, interest shall be is assessed <br/>
<a id="pl.28.8"></a><var>28.8</var>beginning 30 calendar days after notification, by mail or electronic transmission, to the <br/>
<a id="pl.28.9"></a><var>28.9</var>applicant that interest is now assessed.<br/>
<a id="pl.28.10"></a><var>28.10</var>    (c) Interest payments under this section shall be are credited to the administration <br/>
<a id="pl.28.11"></a><var>28.11</var>account.<br/>
<a id="pl.28.12"></a><var>28.12</var><b>EFFECTIVE DATE.</b>This section is effective September 30, 2007, and applies to <br/>
<a id="pl.28.13"></a><var>28.13</var>all outstanding fraud overpayment balances as of that date.<br/>
<br/>
<a id="bill.2.14.0"></a><a id="pl.28.14"></a><var>28.14</var>    Sec. 14. Minnesota Statutes 2006, section 268.18, subdivision 4, is amended to read:<br/>
<a id="pl.28.15"></a><var>28.15</var>    Subd. 4. <b>Cancellation of overpayments.</b> (a) If unemployment benefits determined <br/>
<a id="pl.28.16"></a><var>28.16</var>overpaid under subdivision 1 are not repaid or offset from subsequent unemployment <br/>
<a id="pl.28.17"></a><var>28.17</var>benefits as provided for in subdivision 1 within six years after the date of the determination <br/>
<a id="pl.28.18"></a><var>28.18</var>of overpayment or decision holding the applicant overpaid, the commissioner shall cancel <br/>
<a id="pl.28.19"></a><var>28.19</var>the overpayment balance, and no administrative or legal proceedings shall may be used to <br/>
<a id="pl.28.20"></a><var>28.20</var>enforce collection of those amounts.<br/>
<a id="pl.28.21"></a><var>28.21</var>    (b) If unemployment benefits determined overpaid under subdivision 2 including <br/>
<a id="pl.28.22"></a><var>28.22</var>penalties and interest are not repaid or offset from subsequent unemployment benefits as <br/>
<a id="pl.28.23"></a><var>28.23</var>provided for in subdivision 2 within ten 15 years after the date of the determination of <br/>
<a id="pl.28.24"></a><var>28.24</var>overpayment by fraud, the commissioner shall cancel the overpayment balance and any <br/>
<a id="pl.28.25"></a><var>28.25</var>penalties and interest due, and no administrative or legal proceeding shall may be used to <br/>
<a id="pl.28.26"></a><var>28.26</var>enforce collection of those amounts.<br/>
<a id="pl.28.27"></a><var>28.27</var>    (c) The commissioner may cancel at any time any overpayment, including penalties <br/>
<a id="pl.28.28"></a><var>28.28</var>and interest, that the commissioner determines is uncollectible due to because of death <br/>
<a id="pl.28.29"></a><var>28.29</var>or bankruptcy.<br/>
<a id="pl.28.30"></a><var>28.30</var><b>EFFECTIVE DATE.</b>This section is effective September 30, 2007, and applies to <br/>
<a id="pl.28.31"></a><var>28.31</var>all overpayments existing as of that date.<br/>
<br/>
<a id="bill.2.15.0"></a><a id="pl.28.32"></a><var>28.32</var>    Sec. 15. Minnesota Statutes 2006, section 268.182, subdivision 2, is amended to read:<br/>
<a id="pl.29.1"></a><var>29.1</var>    Subd. 2. <b>Administrative penalties.</b> Any applicant who knowingly makes a false <br/>
<a id="pl.29.2"></a><var>29.2</var>statement or representation, who knowingly fails to disclose a material fact, or who makes <br/>
<a id="pl.29.3"></a><var>29.3</var>a false statement or representation without a good faith belief as to the correctness of the <br/>
<a id="pl.29.4"></a><var>29.4</var>statement or representation, in order to obtain or in an attempt to obtain unemployment <br/>
<a id="pl.29.5"></a><var>29.5</var>benefits may be assessed, in addition to any other penalties, an administrative penalty of <br/>
<a id="pl.29.6"></a><var>29.6</var>being ineligible for unemployment benefits for 13 to 104 weeks. A determination of <br/>
<a id="pl.29.7"></a><var>29.7</var>ineligibility setting out the weeks the applicant shall be is ineligible shall must be sent to <br/>
<a id="pl.29.8"></a><var>29.8</var>the applicant by mail or electronic transmission. Unless an appeal is filed within 30 20 <br/>
<a id="pl.29.9"></a><var>29.9</var>calendar days of sending, the determination shall be is final. Proceeding Proceedings on <br/>
<a id="pl.29.10"></a><var>29.10</var>the appeal shall be are conducted in accordance with section 
         <statute_ref>268.105</statute_ref>.<br/>
<a id="pl.29.11"></a><var>29.11</var><b>EFFECTIVE DATE.</b>This section applies to determinations issued on or after <br/>
<a id="pl.29.12"></a><var>29.12</var>September 30, 2007.<br/>
<br/>
<a id="bill.2.16.0"></a><a id="pl.29.13"></a><var>29.13</var>    Sec. 16. Minnesota Statutes 2006, section 268.184, subdivision 1, is amended to read:<br/>
<a id="pl.29.14"></a><var>29.14</var>    Subdivision 1. <b>Administrative penalties.</b> (a) If The commissioner finds shall <br/>
<a id="pl.29.15"></a><var>29.15</var>penalize an employer if that any employer or any employee, officer, or agent of any that <br/>
<a id="pl.29.16"></a><var>29.16</var>employer, is in collusion with any applicant for the purpose of assisting the applicant to <br/>
<a id="pl.29.17"></a><var>29.17</var>receive unemployment benefits fraudulently, the employer shall be penalized. The penalty <br/>
<a id="pl.29.18"></a><var>29.18</var>is  $500 or the amount of unemployment benefits determined to be overpaid, whichever <br/>
<a id="pl.29.19"></a><var>29.19</var>is greater.<br/>
<a id="pl.29.20"></a><var>29.20</var>    (b) If The commissioner finds shall penalize an employer if that any employer or <br/>
<a id="pl.29.21"></a><var>29.21</var>any employee, officer, or agent of an that employer has (1) made (1) a false statement or <br/>
<a id="pl.29.22"></a><var>29.22</var>representation knowing it to be false, including reporting employees on a wage detail <br/>
<a id="pl.29.23"></a><var>29.23</var>report under section 
<statute_ref>268.044</statute_ref> knowing the employees actually are employed by a different <br/>
<a id="pl.29.24"></a><var>29.24</var>employer, or, (2) has made a false statement or representation without a good faith belief <br/>
<a id="pl.29.25"></a><var>29.25</var>as to correctness of the statement or representation, or (3) who knowingly fails failed to <br/>
<a id="pl.29.26"></a><var>29.26</var>disclose a material fact,; but only if the employer's action:<br/>
<a id="pl.29.27"></a><var>29.27</var>     (i) was taken to prevent or reduce the payment of unemployment benefits to any <br/>
<a id="pl.29.28"></a><var>29.28</var>applicant or;<br/>
<a id="pl.29.29"></a><var>29.29</var>    (ii) was taken  to reduce or avoid any payment required from an employer under this <br/>
<a id="pl.29.30"></a><var>29.30</var>chapter or section 
         <statute_ref>116L.20</statute_ref>, the employer shall be penalized; or <br/>
<a id="pl.29.31"></a><var>29.31</var>    (iii) caused an overpayment of unemployment benefits to an applicant.<br/>
<a id="pl.29.32"></a><var>29.32</var>    The penalty is $500, or 50 percent of the overpaid or reduced unemployment benefits <br/>
<a id="pl.29.33"></a><var>29.33</var>or payment required, whichever is greater.<br/>
<a id="pl.29.34"></a><var>29.34</var>    (c) If The commissioner finds shall penalize an employer if that an employer failed <br/>
<a id="pl.29.35"></a><var>29.35</var>or refused to honor a subpoena issued under section 
         <statute_ref>268.105, subdivision 4</statute_ref>, or section <br/>
<statute_ref><a id="pl.30.1"></a><var>30.1</var>268.188
         </statute_ref>, the employer shall be penalized. The penalty is  $500 and any costs of enforcing <br/>
<a id="pl.30.2"></a><var>30.2</var>the subpoena, including attorney fees.<br/>
<a id="pl.30.3"></a><var>30.3</var>    (d) Penalties under this subdivision shall be are in addition to any other penalties <br/>
<a id="pl.30.4"></a><var>30.4</var>and subject to the same collection procedures that apply to past due taxes. Penalties shall <br/>
<a id="pl.30.5"></a><var>30.5</var>must be paid to the department within 30 calendar days of assessment and credited to <br/>
<a id="pl.30.6"></a><var>30.6</var>the contingent account.<br/>
<a id="pl.30.7"></a><var>30.7</var>    (e) The assessment of the penalty shall be is final unless the employer files an appeal <br/>
<a id="pl.30.8"></a><var>30.8</var>within 30 20 calendar days after the sending of notice of the penalty to the employer by <br/>
<a id="pl.30.9"></a><var>30.9</var>mail or electronic transmission. Proceedings on the appeal shall be are conducted in <br/>
<a id="pl.30.10"></a><var>30.10</var>accordance with section 
         <statute_ref>268.105</statute_ref>.<br/>
<a id="pl.30.11"></a><var>30.11</var><b>EFFECTIVE DATE.</b>This section is effective for notices of penalties sent on or <br/>
<a id="pl.30.12"></a><var>30.12</var>after September 30, 2007.<br/>
<br/>
<a id="bill.2.17.0"></a><a id="pl.30.13"></a><var>30.13</var>    Sec. 17. Minnesota Statutes 2006, section 268.184, subdivision 1a, is amended to read:<br/>
<a id="pl.30.14"></a><var>30.14</var>    Subd. 1a. <b>Notification and misreporting penalties.</b> (a) If the commissioner finds <br/>
<a id="pl.30.15"></a><var>30.15</var>that any employer or agent of an employer failed to meet the notification requirements <br/>
<a id="pl.30.16"></a><var>30.16</var>of section 
         <statute_ref>268.051, subdivision 4</statute_ref>, the employer shall must be assessed a penalty of <br/>
<a id="pl.30.17"></a><var>30.17</var>$5,000 or two percent of the first full quarterly payroll acquired, whichever is higher. <br/>
<a id="pl.30.18"></a><var>30.18</var>Payroll is wages paid as defined in section 
         <statute_ref>268.035, subdivision 30</statute_ref>. The penalty under <br/>
<a id="pl.30.19"></a><var>30.19</var>this paragraph shall must be canceled if the commissioner determines that the failure <br/>
<a id="pl.30.20"></a><var>30.20</var>occurred because of ignorance or inadvertence.<br/>
<a id="pl.30.21"></a><var>30.21</var>    (b) If the commissioner finds that any individual advised an employer to violate the <br/>
<a id="pl.30.22"></a><var>30.22</var>employer's notification requirements under section 
         <statute_ref>268.051, subdivision 4</statute_ref>, the individual, <br/>
<a id="pl.30.23"></a><var>30.23</var>and that individual's employer, shall must each be assessed the penalty in paragraph (a).<br/>
<a id="pl.30.24"></a><var>30.24</var>    (c) If the commissioner finds that any person or agent of a person violated the <br/>
<a id="pl.30.25"></a><var>30.25</var>reporting requirements of section 
         <statute_ref>268.0435</statute_ref> or 
         <statute_ref>268.046</statute_ref>, the person shall must be assessed <br/>
<a id="pl.30.26"></a><var>30.26</var>a penalty of $5,000 or two percent of the quarterly payroll reported in violation of section <br/>
<statute_ref><a id="pl.30.27"></a><var>30.27</var>268.0435
         </statute_ref> or 
         <statute_ref>268.046</statute_ref>, whichever is higher. Payroll is wages paid as defined in section <br/>
<statute_ref><a id="pl.30.28"></a><var>30.28</var>268.035, subdivision 30
         </statute_ref>.<br/>
<a id="pl.30.29"></a><var>30.29</var>    (d) Penalties under this subdivision shall be are in addition to any other penalties and <br/>
<a id="pl.30.30"></a><var>30.30</var>subject to the same collection procedures that apply to past due amounts from an employer. <br/>
<a id="pl.30.31"></a><var>30.31</var>Penalties must be paid within 30 calendar days after sending of the notice of penalty.<br/>
<a id="pl.30.32"></a><var>30.32</var>    (e) The assessment of a penalty shall be is final unless the person assessed files an <br/>
<a id="pl.30.33"></a><var>30.33</var>appeal within 30 20 calendar days after sending of the notice of the penalty by mail or <br/>
<a id="pl.30.34"></a><var>30.34</var>electronic transmission. Proceedings on the appeal shall be are conducted in accordance <br/>
<a id="pl.30.35"></a><var>30.35</var>with section 
         <statute_ref>268.105</statute_ref>.<br/>
<a id="pl.31.1"></a><var>31.1</var><b>EFFECTIVE DATE.</b>This section applies to assessments done on or after <br/>
<a id="pl.31.2"></a><var>31.2</var>September 30, 2007.<br/>
<br/>
<a id="bill.2.18.0"></a><a id="pl.31.3"></a><var>31.3</var>    Sec. 18. <b>[268.215] DAY OF THE WEEK AND DATE REQUIREMENT.</b><br/>
<a id="pl.31.4"></a><var>31.4</var>    (a) Every determination issued under this chapter that is subject to an appeal to an <br/>
<a id="pl.31.5"></a><var>31.5</var>unemployment law judge must indicate the day of the week and the date, for example, <br/>
<a id="pl.31.6"></a><var>31.6</var>Tuesday, August 1, 2006, that the determination is final and no longer subject to an appeal.<br/>
<a id="pl.31.7"></a><var>31.7</var>    (b) Every decision issued by an unemployment law judge under section 268.105, <br/>
<a id="pl.31.8"></a><var>31.8</var>subdivision 1, must indicate the day of the week and the date, for example, Tuesday, <br/>
<a id="pl.31.9"></a><var>31.9</var>August 1, 2006, that the decision is final and no longer subject to reconsideration.<br/>
<a id="pl.31.10"></a><var>31.10</var><b>EFFECTIVE DATE.</b>This section is effective September 30, 2007.<br/>
<br/>
<a id="bill.3.0.0"></a>

<a id="bill.3.1.0"></a><a id="pl.31.13"></a><var>31.13</var>    Section 1. Minnesota Statutes 2006, section 268.035, subdivision 1, is amended to read:<br/>
<a id="pl.31.14"></a><var>31.14</var>    Subdivision 1. <b>Scope.</b> Unless the language or context clearly indicates that a <br/>
<a id="pl.31.15"></a><var>31.15</var>different meaning is intended, The words, terms, and phrases in this section shall, for the <br/>
<a id="pl.31.16"></a><var>31.16</var>purposes of the Minnesota Unemployment Insurance Law, have the meaning stated.<br/>
<br/>
<a id="bill.3.2.0"></a><a id="pl.31.17"></a><var>31.17</var>    Sec. 2. Minnesota Statutes 2006, section 268.035, subdivision 14, is amended to read:<br/>
<a id="pl.31.18"></a><var>31.18</var>    Subd. 14. <b>Employer.</b> "Employer" means any person which that has had one or more <br/>
<a id="pl.31.19"></a><var>31.19</var>employees during the current or the prior calendar year including any person that has <br/>
<a id="pl.31.20"></a><var>31.20</var>elected, under section 
         <statute_ref>268.042</statute_ref>, to be subject to the Minnesota Unemployment Insurance <br/>
<a id="pl.31.21"></a><var>31.21</var>Law and a joint venture composed of one or more employers.<br/>
<a id="pl.31.22"></a><var>31.22</var>    An employee leasing company, professional employer organization, or similar <br/>
<a id="pl.31.23"></a><var>31.23</var>person that has been assigned a tax or reimbursable account under section 
         <statute_ref>268.046</statute_ref> is <br/>
<a id="pl.31.24"></a><var>31.24</var>an employer for purposes of this chapter.<br/>
<br/>
<a id="bill.3.3.0"></a><a id="pl.31.25"></a><var>31.25</var>    Sec. 3. Minnesota Statutes 2006, section 268.035, subdivision 24, is amended to read:<br/>
<a id="pl.31.26"></a><var>31.26</var>    Subd. 24. <b>Taxable wages.</b> (a) "Taxable wages" means those wages paid to an <br/>
<a id="pl.31.27"></a><var>31.27</var>employee in covered employment each calendar year up to an amount equal to 60 percent <br/>
<a id="pl.31.28"></a><var>31.28</var>of the state's average annual wage, rounded to the nearest $1,000.<br/>
<a id="pl.31.29"></a><var>31.29</var>    (b) Taxable wages includes the amount of wages paid for covered employment by <br/>
<a id="pl.31.30"></a><var>31.30</var>the employer's predecessor when there has been an experience rating history transfer <br/>
<a id="pl.31.31"></a><var>31.31</var>under section 
         <statute_ref>268.051, subdivision 4</statute_ref>. <br/>
<br/>
<a id="bill.3.4.0"></a><a id="pl.32.1"></a><var>32.1</var>    Sec. 4. Minnesota Statutes 2006, section 268.044, subdivision 1, is amended to read:<br/>
<a id="pl.32.2"></a><var>32.2</var>    Subdivision 1. <b>Wage detail report.</b> (a) Each employer that has employees in <br/>
<a id="pl.32.3"></a><var>32.3</var>covered employment shall must submit, under the account provided for in section <br/>
<statute_ref><a id="pl.32.4"></a><var>32.4</var>268.045
         </statute_ref> or 
         <statute_ref>268.046</statute_ref>, a quarterly wage detail report by electronic transmission, in a format <br/>
<a id="pl.32.5"></a><var>32.5</var>prescribed by the commissioner. The report shall must include for each employee in <br/>
<a id="pl.32.6"></a><var>32.6</var>covered employment during the calendar quarter, the employee's name, Social Security <br/>
<a id="pl.32.7"></a><var>32.7</var>number, the total wages paid to the employee, and total number of paid hours worked. <br/>
<a id="pl.32.8"></a><var>32.8</var>For employees exempt from the definition of employee in section 
         <statute_ref>177.23, subdivision 7</statute_ref>, <br/>
<a id="pl.32.9"></a><var>32.9</var>clause (6), the employer shall must report 40 hours worked for each week any duties were <br/>
<a id="pl.32.10"></a><var>32.10</var>performed by a full-time employee and shall must report a reasonable estimate of the <br/>
<a id="pl.32.11"></a><var>32.11</var>hours worked for each week duties were performed by a part-time employee. In addition, <br/>
<a id="pl.32.12"></a><var>32.12</var>the wage detail report shall must include the number of employees employed on during <br/>
<a id="pl.32.13"></a><var>32.13</var>the payroll period that includes the 12th day of each calendar month and, if required by the <br/>
<a id="pl.32.14"></a><var>32.14</var>commissioner, the report shall must  be broken down by business location and, if section <br/>
<statute_ref><a id="pl.32.15"></a><var>32.15</var>268.046, subdivision 1
         </statute_ref>, paragraph (b), or subdivision 2, paragraph (b), applies, by separate <br/>
<a id="pl.32.16"></a><var>32.16</var>unit. If the information required is not submitted in a manner and format prescribed by the <br/>
<a id="pl.32.17"></a><var>32.17</var>commissioner, it shall not be considered a wage detail report. The report is due and must <br/>
<a id="pl.32.18"></a><var>32.18</var>be received by the commissioner on or before the last day of the month following the end <br/>
<a id="pl.32.19"></a><var>32.19</var>of the calendar quarter. The commissioner may delay the due date on a specific calendar <br/>
<a id="pl.32.20"></a><var>32.20</var>quarter in the event the department is unable to accept wage detail reports electronically.<br/>
<a id="pl.32.21"></a><var>32.21</var>    (b) The employer may report the wages paid to the next lower whole dollar amount.<br/>
<a id="pl.32.22"></a><var>32.22</var>    (c) An employer need not include the name of the employee or other required <br/>
<a id="pl.32.23"></a><var>32.23</var>information on the wage detail report if disclosure is specifically exempted from being <br/>
<a id="pl.32.24"></a><var>32.24</var>reported by federal law.<br/>
<a id="pl.32.25"></a><var>32.25</var>    (d) A wage detail report must be submitted for each calendar quarter even though <br/>
<a id="pl.32.26"></a><var>32.26</var>no wages were paid, unless the employer has notified the commissioner, under section <br/>
<statute_ref><a id="pl.32.27"></a><var>32.27</var>268.042, subdivision 1
         </statute_ref>, paragraph (c), of termination of business.<br/>
<br/>
<a id="bill.3.5.0"></a><a id="pl.32.28"></a><var>32.28</var>    Sec. 5. Minnesota Statutes 2006, section 268.044, subdivision 3, is amended to read:<br/>
<a id="pl.32.29"></a><var>32.29</var>    Subd. 3. <b>Missing or erroneous information.</b> (a) Any employer that submits the <br/>
<a id="pl.32.30"></a><var>32.30</var>wage detail report, but fails to include all employee information or enters erroneous <br/>
<a id="pl.32.31"></a><var>32.31</var>information, shall be is subject to an administrative service fee of $25 for each employee <br/>
<a id="pl.32.32"></a><var>32.32</var>for whom the information is partially missing or erroneous.<br/>
<a id="pl.32.33"></a><var>32.33</var>    (b) Any employer that submits the wage detail report, but fails to include an <br/>
<a id="pl.32.34"></a><var>32.34</var>employee, shall be is subject to an administrative service penalty fee equal to two percent <br/>
<a id="pl.32.35"></a><var>32.35</var>of the total wages for each employee for whom the information is completely missing.<br/>
<a id="pl.33.1"></a><var>33.1</var>    (c) An administrative service fee or penalty under this subdivision shall must be <br/>
<a id="pl.33.2"></a><var>33.2</var>canceled if the commissioner determines that the failure or error by the employer occurred <br/>
<a id="pl.33.3"></a><var>33.3</var>because of ignorance or inadvertence.<br/>
<br/>
<a id="bill.3.6.0"></a><a id="pl.33.4"></a><var>33.4</var>    Sec. 6. Minnesota Statutes 2006, section 268.051, subdivision 2, is amended to read:<br/>
<a id="pl.33.5"></a><var>33.5</var>    Subd. 2. <b>Computation of tax rates; additional assessments.</b> (a) For each calendar <br/>
<a id="pl.33.6"></a><var>33.6</var>year the commissioner shall compute the tax rate of each taxpaying employer that qualifies <br/>
<a id="pl.33.7"></a><var>33.7</var>for an experience rating by adding the base tax rate to the employer's experience rating <br/>
<a id="pl.33.8"></a><var>33.8</var>along with assigning any appropriate additional assessment under paragraph (d).<br/>
<a id="pl.33.9"></a><var>33.9</var>    (b) The base tax rate for the calendar year and any additional assessments under this <br/>
<a id="pl.33.10"></a><var>33.10</var>subdivision shall be are determined based upon the amount in the trust fund on March <br/>
<a id="pl.33.11"></a><var>33.11</var>31 of the prior year as a percentage of total wages paid in covered employment. The <br/>
<a id="pl.33.12"></a><var>33.12</var>base tax rate shall be is:<br/>
<a id="pl.33.13"></a><var>33.13</var>    (1) one-tenth of one percent if the trust fund is equal to or more than 0.75 percent;<br/>
<a id="pl.33.14"></a><var>33.14</var>    (2) two-tenths of one percent if the trust fund is less than 0.75 percent but equal to or <br/>
<a id="pl.33.15"></a><var>33.15</var>more than 0.65 percent;<br/>
<a id="pl.33.16"></a><var>33.16</var>    (3) three-tenths of one percent if the trust fund is less than 0.65 percent but equal <br/>
<a id="pl.33.17"></a><var>33.17</var>to or more than 0.55 percent; or<br/>
<a id="pl.33.18"></a><var>33.18</var>    (4) four-tenths of one percent if the trust fund is less than 0.55 percent.<br/>
<a id="pl.33.19"></a><var>33.19</var>    (c) There shall be is a "falling trust fund adjustment" to the base tax rate for the <br/>
<a id="pl.33.20"></a><var>33.20</var>calendar year if the amount in the trust fund on March 31 of the prior year is less than 0.75 <br/>
<a id="pl.33.21"></a><var>33.21</var>percent of total wages paid in covered employment and:<br/>
<a id="pl.33.22"></a><var>33.22</var>    (1) the amount in the trust fund on March 31 of the prior year is ten percent or more <br/>
<a id="pl.33.23"></a><var>33.23</var>below the amount in the trust fund on March 31 of the year prior to before that; or<br/>
<a id="pl.33.24"></a><var>33.24</var>    (2) the amount in the trust fund on March 31 of the prior year is greater than the <br/>
<a id="pl.33.25"></a><var>33.25</var>amount in the trust fund on June 30 of that same year.<br/>
<a id="pl.33.26"></a><var>33.26</var>If a "falling trust fund adjustment" is applicable, then the base tax rate shall be 0.1 is <br/>
<a id="pl.33.27"></a><var>33.27</var>one-tenth of one percent greater than otherwise provided for under paragraph (b).<br/>
<a id="pl.33.28"></a><var>33.28</var>    (d) In addition to the base tax rate under paragraph (b), there shall be is an additional <br/>
<a id="pl.33.29"></a><var>33.29</var>assessment for the calendar year on all the quarterly unemployment taxes due from every <br/>
<a id="pl.33.30"></a><var>33.30</var>taxpaying employer if the amount in the trust fund on March 31 of the prior year is less <br/>
<a id="pl.33.31"></a><var>33.31</var>than .55 0.55 percent of total wages paid in covered employment. The assessment shall be <br/>
<a id="pl.33.32"></a><var>33.32</var>is as follows:<br/>
<a id="pl.33.33"></a><var>33.33</var>    (1) a five percent assessment if the trust fund is less than 0.55 percent but equal to or <br/>
<a id="pl.33.34"></a><var>33.34</var>more than 0.45 percent;<br/>
<a id="pl.34.1"></a><var>34.1</var>    (2) a ten percent assessment if the trust fund is less than 0.45 percent but equal <br/>
<a id="pl.34.2"></a><var>34.2</var>to or more than 0.35 percent; or<br/>
<a id="pl.34.3"></a><var>34.3</var>    (3) a 14 percent assessment if the trust fund is less than 0.35 percent.<br/>
<a id="pl.34.4"></a><var>34.4</var>    (e) For the purposes of this subdivision, the trust fund shall does not include any <br/>
<a id="pl.34.5"></a><var>34.5</var>money borrowed from the federal unemployment trust fund pursuant to provided for in <br/>
<a id="pl.34.6"></a><var>34.6</var>section  
         <statute_ref>268.194, subdivision 6</statute_ref>. <br/>
<a id="pl.34.7"></a><var>34.7</var>    (f) For the purposes of this subdivision, total wages paid in covered employment <br/>
<a id="pl.34.8"></a><var>34.8</var>shall be are those wages paid to all employees in covered employment during the calendar <br/>
<a id="pl.34.9"></a><var>34.9</var>year prior to before the March 31 date used in paragraph (b).<br/>
<a id="pl.34.10"></a><var>34.10</var>    (g) The commissioner may compute any assessment under this subdivision, and any <br/>
<a id="pl.34.11"></a><var>34.11</var>assessment under subdivision 8, as a percentage of the employer's experience rating and <br/>
<a id="pl.34.12"></a><var>34.12</var>the base tax rate, rounded to the nearest hundredth of a percent.<br/>
<a id="pl.34.13"></a><var>34.13</var>    On tax rate notices sent under subdivision 6, any assessments under this subdivision <br/>
<a id="pl.34.14"></a><var>34.14</var>may be combined with any special assessments for interest on federal loans provided for <br/>
<a id="pl.34.15"></a><var>34.15</var>in subdivision 8 into a single combined assessment.<br/>
<a id="pl.34.16"></a><var>34.16</var>    (g) The base tax rate and any additional assessments are assessed on all taxpaying <br/>
<a id="pl.34.17"></a><var>34.17</var>employers to cover a portion of the costs to the trust fund for unemployment benefits paid <br/>
<a id="pl.34.18"></a><var>34.18</var>that do not affect any single employer's future experience rating because:<br/>
<a id="pl.34.19"></a><var>34.19</var>    (1) the employer's experience rating is limited by the maximum under subdivision 3, <br/>
<a id="pl.34.20"></a><var>34.20</var>paragraph (b);<br/>
<a id="pl.34.21"></a><var>34.21</var>    (2) the employer has ceased doing business; or<br/>
<a id="pl.34.22"></a><var>34.22</var>    (3) the unemployment benefits paid have been determined not to be used in <br/>
<a id="pl.34.23"></a><var>34.23</var>computing the employer's experience rating under section 268.047, subdivision 2 or 3.<br/>
<br/>
<a id="bill.3.7.0"></a><a id="pl.34.24"></a><var>34.24</var>    Sec. 7. Minnesota Statutes 2006, section 268.051, subdivision 3, is amended to read:<br/>
<a id="pl.34.25"></a><var>34.25</var>    Subd. 3. <b>Computation of a taxpaying employer's experience rating.</b> (a) On <br/>
<a id="pl.34.26"></a><var>34.26</var>or before each December 15, the commissioner shall compute an experience rating for <br/>
<a id="pl.34.27"></a><var>34.27</var>each taxpaying employer who has been subject required to paying unemployment taxes <br/>
<a id="pl.34.28"></a><var>34.28</var>file wage detail reports for the 12 calendar months ending on the prior June 30. The <br/>
<a id="pl.34.29"></a><var>34.29</var>experience rating computed shall be is  applicable for the following calendar year.<br/>
<a id="pl.34.30"></a><var>34.30</var>    The experience rating shall be is the ratio obtained by dividing 125 percent of the <br/>
<a id="pl.34.31"></a><var>34.31</var>total unemployment benefits required under section  
         <statute_ref>268.047</statute_ref> to be used in computing the <br/>
<a id="pl.34.32"></a><var>34.32</var>employer's tax rate during the 48 calendar months ending on the prior June 30, by the <br/>
<a id="pl.34.33"></a><var>34.33</var>employer's total taxable payroll for that same period. <br/>
<a id="pl.34.34"></a><var>34.34</var>    (b) The experience rating shall be is computed to the nearest one-hundredth of a <br/>
<a id="pl.34.35"></a><var>34.35</var>percent, to a maximum of  
         <statute_ref>8.90</statute_ref> percent. <br/>
<a id="pl.35.1"></a><var>35.1</var>    (c) The use of 125 percent of unemployment benefits paid under paragraph (a), rather <br/>
<a id="pl.35.2"></a><var>35.2</var>than 100 percent of the amount of unemployment benefits paid, is done in order for the <br/>
<a id="pl.35.3"></a><var>35.3</var>trust fund to recover from all taxpaying employers a portion of the costs of unemployment <br/>
<a id="pl.35.4"></a><var>35.4</var>benefits paid that do not affect any individual employer's future experience rating because <br/>
<a id="pl.35.5"></a><var>35.5</var>of the reasons set out in subdivision 2, paragraph (g).<br/>
<br/>
<a id="bill.3.8.0"></a><a id="pl.35.6"></a><var>35.6</var>    Sec. 8. Minnesota Statutes 2006, section 268.051, subdivision 4, is amended to read:<br/>
<a id="pl.35.7"></a><var>35.7</var>    Subd. 4. <b>Experience rating history transfer.</b> (a) When:<br/>
<a id="pl.35.8"></a><var>35.8</var>    (1) a taxpaying employer acquires all of the organization, trade or business, or <br/>
<a id="pl.35.9"></a><var>35.9</var>workforce of another taxpaying employer; and<br/>
<a id="pl.35.10"></a><var>35.10</var>    (2) there is 25 percent or more common ownership or there is substantially common <br/>
<a id="pl.35.11"></a><var>35.11</var>management or control between the predecessor and successor, the experience rating <br/>
<a id="pl.35.12"></a><var>35.12</var>history of the predecessor employer shall be is transferred as of the date of acquisition to <br/>
<a id="pl.35.13"></a><var>35.13</var>the successor employer.<br/>
<a id="pl.35.14"></a><var>35.14</var>    (b) When:<br/>
<a id="pl.35.15"></a><var>35.15</var>    (1) a taxpaying employer acquires a portion, but less than all, of the organization, <br/>
<a id="pl.35.16"></a><var>35.16</var>trade or business, or workforce of another taxpaying employer; and<br/>
<a id="pl.35.17"></a><var>35.17</var>    (2) there is 25 percent or more common ownership or there is substantially <br/>
<a id="pl.35.18"></a><var>35.18</var>common management or control between the predecessor and successor, the successor <br/>
<a id="pl.35.19"></a><var>35.19</var>employer shall acquire acquires, as of the date of acquisition, the experience rating <br/>
<a id="pl.35.20"></a><var>35.20</var>history attributable to the portion it acquired, and the predecessor employer shall retain <br/>
<a id="pl.35.21"></a><var>35.21</var>retains the experience rating history attributable to the portion that it has retained. If the <br/>
<a id="pl.35.22"></a><var>35.22</var>commissioner determines that sufficient information is not available to substantiate that a <br/>
<a id="pl.35.23"></a><var>35.23</var>distinct severable portion was acquired and to assign the appropriate distinct severable <br/>
<a id="pl.35.24"></a><var>35.24</var>portion of the experience rating history, the commissioner shall assign the successor <br/>
<a id="pl.35.25"></a><var>35.25</var>employer that percentage of the predecessor employer's experience rating history equal to <br/>
<a id="pl.35.26"></a><var>35.26</var>that percentage of the employment positions it has obtained, and the predecessor employer <br/>
<a id="pl.35.27"></a><var>35.27</var>shall retain retains that percentage of the experience rating history equal to the percentage <br/>
<a id="pl.35.28"></a><var>35.28</var>of the employment positions it has retained.<br/>
<a id="pl.35.29"></a><var>35.29</var>    (c) The term "common ownership" for purposes of this subdivision includes <br/>
<a id="pl.35.30"></a><var>35.30</var>ownership by a spouse, parent, grandparent, child, grandchild, brother, sister, aunt, uncle, <br/>
<a id="pl.35.31"></a><var>35.31</var>niece, nephew, or first cousin, by birth or by marriage.<br/>
<a id="pl.35.32"></a><var>35.32</var>    (d) Each successor employer that is subject to paragraph (a) or (b) must notify the <br/>
<a id="pl.35.33"></a><var>35.33</var>commissioner of the acquisition by electronic transmission, in a format prescribed by the <br/>
<a id="pl.35.34"></a><var>35.34</var>commissioner, within 30 calendar days of the date of acquisition. Any successor employer <br/>
<a id="pl.35.35"></a><var>35.35</var>that fails to notify the commissioner is subject to the penalties under section 
         <statute_ref>268.184, <br/>
<a id="pl.36.1"></a><var>36.1</var>subdivision 1a
         </statute_ref>, if the successor's experience rating was lower than the predecessor's <br/>
<a id="pl.36.2"></a><var>36.2</var>experience rating at the time of the acquisition. Payments made toward the penalties <br/>
<a id="pl.36.3"></a><var>36.3</var>shall be are credited to the administration account to be used to ensure integrity in the <br/>
<a id="pl.36.4"></a><var>36.4</var>unemployment insurance program.<br/>
<a id="pl.36.5"></a><var>36.5</var>    (e) If the successor employer under paragraphs (a) and (b) had an experience rating <br/>
<a id="pl.36.6"></a><var>36.6</var>at the time of the acquisition, the transferred experience rating history of the predecessor <br/>
<a id="pl.36.7"></a><var>36.7</var>shall be is combined with the successor's experience rating history, as of the date of <br/>
<a id="pl.36.8"></a><var>36.8</var>acquisition, for purposes of recomputing a tax rate.<br/>
<a id="pl.36.9"></a><var>36.9</var>    (f) If there has been a transfer of an experience rating history under paragraph (a) <br/>
<a id="pl.36.10"></a><var>36.10</var>or (b), employment with a predecessor employer shall is not be considered to have been <br/>
<a id="pl.36.11"></a><var>36.11</var>terminated if similar employment is offered by the successor employer and accepted by <br/>
<a id="pl.36.12"></a><var>36.12</var>the employee.<br/>
<a id="pl.36.13"></a><var>36.13</var>    (g) The commissioner, upon notification of an employer, or upon the commissioner's <br/>
<a id="pl.36.14"></a><var>36.14</var>own motion if the employer fails to provide the required notification, shall determine if an <br/>
<a id="pl.36.15"></a><var>36.15</var>employer is a successor within the meaning of this subdivision. The commissioner shall, <br/>
<a id="pl.36.16"></a><var>36.16</var>after determining the issue of succession or nonsuccession, recompute the tax rate under <br/>
<a id="pl.36.17"></a><var>36.17</var>subdivision 6 of all employers affected. The commissioner shall send the recomputed <br/>
<a id="pl.36.18"></a><var>36.18</var>tax rate to all affected employers by mail or electronic transmission. Any affected <br/>
<a id="pl.36.19"></a><var>36.19</var>employer may protest appeal the recomputed tax rate in accordance with the procedures <br/>
<a id="pl.36.20"></a><var>36.20</var>in subdivision 6, paragraph (c).<br/>
<a id="pl.36.21"></a><var>36.21</var>    (h) The "experience rating history" for purposes of this subdivision and subdivision <br/>
<a id="pl.36.22"></a><var>36.22</var>4a means those factors set out in subdivision 3, paragraph (b), that make up an experience <br/>
<a id="pl.36.23"></a><var>36.23</var>rating the amount of unemployment benefits paid and the taxable wages that are being <br/>
<a id="pl.36.24"></a><var>36.24</var>used and would be used in computing the current and any future experience rating.<br/>
<a id="pl.36.25"></a><var>36.25</var>    For purposes of this chapter, an "acquisition" means anything that results in the <br/>
<a id="pl.36.26"></a><var>36.26</var>obtaining by the successor employer, in any way or manner, of the organization, trade or <br/>
<a id="pl.36.27"></a><var>36.27</var>business, or workforce of the predecessor employer.<br/>
<a id="pl.36.28"></a><var>36.28</var>    A "distinct severable portion" in paragraph (b) means a location or unit separately <br/>
<a id="pl.36.29"></a><var>36.29</var>identifiable within the employer's wage detail report under section 
         <statute_ref>268.044</statute_ref>.<br/>
<a id="pl.36.30"></a><var>36.30</var>    (i) Regardless of the ownership, management, or control requirements of paragraph <br/>
<a id="pl.36.31"></a><var>36.31</var>(a), if there is an acquisition or merger of a publicly held corporation by or with another <br/>
<a id="pl.36.32"></a><var>36.32</var>publicly held corporation the experience rating histories of the corporations shall be are <br/>
<a id="pl.36.33"></a><var>36.33</var>combined as of the date of acquisition or merger for the purpose of recomputing a tax rate.<br/>
<br/>
<a id="bill.3.9.0"></a><a id="pl.36.34"></a><var>36.34</var>    Sec. 9. Minnesota Statutes 2006, section 268.051, subdivision 7, is amended to read:<br/>
<a id="pl.37.1"></a><var>37.1</var>    Subd. 7. <b>Tax rate buydown.</b> (a) Any taxpaying employer who that has been <br/>
<a id="pl.37.2"></a><var>37.2</var>assigned a tax rate based upon an experience rating, and has no amounts past due under <br/>
<a id="pl.37.3"></a><var>37.3</var>this chapter, may, upon the voluntary payment of an amount equivalent to any portion or <br/>
<a id="pl.37.4"></a><var>37.4</var>all of the unemployment benefits used in computing the experience rating plus a surcharge <br/>
<a id="pl.37.5"></a><var>37.5</var>of 25 percent, obtain a cancellation of unemployment benefits used equal to the payment <br/>
<a id="pl.37.6"></a><var>37.6</var>made, less the surcharge. Upon the payment, the commissioner shall compute a new <br/>
<a id="pl.37.7"></a><var>37.7</var>experience rating for the employer, and compute a new tax rate.<br/>
<a id="pl.37.8"></a><var>37.8</var>    (b) Voluntary Payments for a tax rate buydown may be made only by electronic <br/>
<a id="pl.37.9"></a><var>37.9</var>payment and must be received within 120 calendar days from the beginning of the <br/>
<a id="pl.37.10"></a><var>37.10</var>calendar year for which the tax rate is effective.<br/>
<br/>
<a id="bill.3.10.0"></a><a id="pl.37.11"></a><var>37.11</var>    Sec. 10. Minnesota Statutes 2006, section 268.051, subdivision 8, is amended to read:<br/>
<a id="pl.37.12"></a><var>37.12</var>    Subd. 8. <b>Special assessment for interest on federal loan.</b> (a) If on October 31 of <br/>
<a id="pl.37.13"></a><var>37.13</var>any year, the commissioner, in consultation with the commissioner of finance, determines <br/>
<a id="pl.37.14"></a><var>37.14</var>that an interest payment will be due during the following calendar year on any loan from <br/>
<a id="pl.37.15"></a><var>37.15</var>the federal unemployment trust fund under section  
         <statute_ref>268.194, subdivision 6</statute_ref>, a special <br/>
<a id="pl.37.16"></a><var>37.16</var>assessment on taxpaying employers will be in effect for the following calendar year. The <br/>
<a id="pl.37.17"></a><var>37.17</var>legislature authorizes the commissioner, in consultation with the commissioner of finance, <br/>
<a id="pl.37.18"></a><var>37.18</var>to determine the appropriate level of the assessment, from two percent to eight percent of <br/>
<a id="pl.37.19"></a><var>37.19</var>the total quarterly unemployment taxes due based upon determined rates and assigned <br/>
<a id="pl.37.20"></a><var>37.20</var>assessments under subdivision 2, that will be necessary to pay the interest due on the loan. <br/>
<a id="pl.37.21"></a><var>37.21</var>    (b) The special assessment shall must be placed into a special account from which <br/>
<a id="pl.37.22"></a><var>37.22</var>the commissioner shall pay any interest that has accrued on any loan from the federal <br/>
<a id="pl.37.23"></a><var>37.23</var>unemployment trust fund provided for under section  
         <statute_ref>268.194, subdivision 6</statute_ref>. If, at the <br/>
<a id="pl.37.24"></a><var>37.24</var>end of each calendar quarter, the commissioner, in consultation with the commissioner <br/>
<a id="pl.37.25"></a><var>37.25</var>of finance, determines that the balance in this special account, including interest earned <br/>
<a id="pl.37.26"></a><var>37.26</var>on the special account, is more than is necessary to pay the interest which that has <br/>
<a id="pl.37.27"></a><var>37.27</var>accrued on any loan as of that date, or will accrue over the following calendar quarter, <br/>
<a id="pl.37.28"></a><var>37.28</var>the commissioner shall immediately pay to the trust fund the amount in excess of that <br/>
<a id="pl.37.29"></a><var>37.29</var>necessary to pay the interest on any loan. <br/>
<br/>
<a id="bill.3.11.0"></a><a id="pl.37.30"></a><var>37.30</var>    Sec. 11. Minnesota Statutes 2006, section 268.066, is amended to read:<br/>
<a id="pl.37.31"></a><var>37.31</var><b>268.066 CANCELLATION OF AMOUNTS DUE FROM AN EMPLOYER.</b><br/>
<a id="pl.37.32"></a><var>37.32</var>    (a) The commissioner shall cancel as uncollectible any amounts due from an <br/>
<a id="pl.37.33"></a><var>37.33</var>employer under this chapter or section  
         <statute_ref>116L.20</statute_ref>, which that remain unpaid six years after <br/>
<a id="pl.37.34"></a><var>37.34</var>the amounts have been first determined due, except where the delinquent amounts are <br/>
<a id="pl.38.1"></a><var>38.1</var>secured by a notice of lien, a judgment, are in the process of garnishment, or are under a <br/>
<a id="pl.38.2"></a><var>38.2</var>payment plan. <br/>
<a id="pl.38.3"></a><var>38.3</var>    (b) The commissioner may cancel at any time as uncollectible any amount due, or <br/>
<a id="pl.38.4"></a><var>38.4</var>any portion of an amount due, from an employer under this chapter or section  
         <statute_ref>116L.20</statute_ref>, <br/>
<a id="pl.38.5"></a><var>38.5</var>that (1) are uncollectible due to death or bankruptcy, (2) the Minnesota Collection <br/>
<a id="pl.38.6"></a><var>38.6</var>Enterprise Division of the Department of Revenue under section  
         <statute_ref>16D.04</statute_ref> was unable to <br/>
<a id="pl.38.7"></a><var>38.7</var>collect, or (3) the commissioner determines that it is not in the public interest to pursue <br/>
<a id="pl.38.8"></a><var>38.8</var>collection of the amount due. <br/>
<br/>
<a id="bill.3.12.0"></a><a id="pl.38.9"></a><var>38.9</var>    Sec. 12. Minnesota Statutes 2006, section 268.07, subdivision 3b, is amended to read:<br/>
<a id="pl.38.10"></a><var>38.10</var>    Subd. 3b. <b>Limitations</b><b> on applications and benefit accounts</b><b>.</b> (a) A benefit <br/>
<a id="pl.38.11"></a><var>38.11</var>account shall be established An application for unemployment benefits is effective the <br/>
<a id="pl.38.12"></a><var>38.12</var>Sunday of the calendar week that the application for unemployment benefits was filed. <br/>
<a id="pl.38.13"></a><var>38.13</var>Upon specific request of an applicant, an application for unemployment benefits may be <br/>
<a id="pl.38.14"></a><var>38.14</var>backdated one calendar week prior to before the Sunday of the week the application <br/>
<a id="pl.38.15"></a><var>38.15</var>was actually filed. An application shall may be backdated only if the applicant was <br/>
<a id="pl.38.16"></a><var>38.16</var>unemployed throughout the period of the backdating. If an individual attempted to file <br/>
<a id="pl.38.17"></a><var>38.17</var>an application for unemployment benefits, but was prevented from filing an application <br/>
<a id="pl.38.18"></a><var>38.18</var>by the department, the benefit account shall be application is effective the Sunday of the <br/>
<a id="pl.38.19"></a><var>38.19</var>calendar week the individual first attempted to file an application.<br/>
<a id="pl.38.20"></a><var>38.20</var>    (b) A benefit account established under subdivision 2 is effective the date the <br/>
<a id="pl.38.21"></a><var>38.21</var>application for unemployment benefits was effective. <br/>
<a id="pl.38.22"></a><var>38.22</var>    (c) A benefit account, once established, may later be withdrawn only if:<br/>
<a id="pl.38.23"></a><var>38.23</var>    (1) a new application for unemployment benefits is filed and a new benefit account is <br/>
<a id="pl.38.24"></a><var>38.24</var>established at the time of the withdrawal; and<br/>
<a id="pl.38.25"></a><var>38.25</var>    (2) the applicant has not served a the nonpayable waiting week under section <br/>
<statute_ref><a id="pl.38.26"></a><var>38.26</var>268.085, subdivision 1
         </statute_ref>, clause (5).<br/>
<a id="pl.38.27"></a><var>38.27</var>    A determination or amended determination pursuant to under section 
         <statute_ref>268.101</statute_ref>, that <br/>
<a id="pl.38.28"></a><var>38.28</var>was issued before the withdrawal of the benefit account, shall remain remains in effect <br/>
<a id="pl.38.29"></a><var>38.29</var>and shall is not be voided by the withdrawal of the benefit account. A determination of <br/>
<a id="pl.38.30"></a><var>38.30</var>disqualification ineligibility requiring subsequent earnings to satisfy the disqualification <br/>
<a id="pl.38.31"></a><var>38.31</var>period of ineligibility under section 
         <statute_ref>268.095, subdivision 10</statute_ref>, shall apply applies to the <br/>
<a id="pl.38.32"></a><var>38.32</var>weekly unemployment benefit amount on the new benefit account.<br/>
<a id="pl.38.33"></a><var>38.33</var>    (c) (d) An application for unemployment benefits shall is not be allowed prior to <br/>
<a id="pl.38.34"></a><var>38.34</var>before the Sunday following the expiration of the benefit year on a prior benefit account. <br/>
<a id="pl.39.1"></a><var>39.1</var>Except as allowed under paragraph (b), a an applicant may establish only one benefit <br/>
<a id="pl.39.2"></a><var>39.2</var>account each 52 calendar weeks.<br/>
<br/>
<a id="bill.3.13.0"></a><a id="pl.39.3"></a><var>39.3</var>    Sec. 13. Minnesota Statutes 2006, section 268.085, subdivision 1, is amended to read:<br/>
<a id="pl.39.4"></a><var>39.4</var>    Subdivision 1. <b>Eligibility conditions.</b> An applicant shall may be eligible to receive <br/>
<a id="pl.39.5"></a><var>39.5</var>unemployment benefits for any week if:<br/>
<a id="pl.39.6"></a><var>39.6</var>    (1) the applicant has an active benefit account and has filed a continued biweekly <br/>
<a id="pl.39.7"></a><var>39.7</var>request for unemployment benefits for that week pursuant to under section 
         <statute_ref>268.086</statute_ref>;<br/>
<a id="pl.39.8"></a><var>39.8</var>    (2) the week for which unemployment benefits are requested is in the applicant's <br/>
<a id="pl.39.9"></a><var>39.9</var>benefit year;<br/>
<a id="pl.39.10"></a><var>39.10</var>    (3) the applicant was unemployed as defined in section 
         <statute_ref>268.035, subdivision 26</statute_ref>;<br/>
<a id="pl.39.11"></a><var>39.11</var>    (4) the applicant was able to work and was available for suitable employment, and <br/>
<a id="pl.39.12"></a><var>39.12</var>was actively seeking suitable employment. The applicant's weekly unemployment benefit <br/>
<a id="pl.39.13"></a><var>39.13</var>amount shall be is reduced one-fifth for each day the applicant is unable to work or is <br/>
<a id="pl.39.14"></a><var>39.14</var>unavailable for suitable employment. If the computation of the reduced unemployment <br/>
<a id="pl.39.15"></a><var>39.15</var>benefits is not a whole dollar, it shall be is rounded down to the next lower whole dollar.<br/>
<a id="pl.39.16"></a><var>39.16</var>This clause shall does not apply to an applicant who is in reemployment assistance <br/>
<a id="pl.39.17"></a><var>39.17</var>training, or each day the applicant is on jury duty or serving as an election judge;<br/>
<a id="pl.39.18"></a><var>39.18</var>    (5) the applicant has served a nonpayable waiting period of one week that the <br/>
<a id="pl.39.19"></a><var>39.19</var>applicant is otherwise entitled to some amount of unemployment benefits. This clause <br/>
<a id="pl.39.20"></a><var>39.20</var>shall does not apply if the applicant would have been entitled to federal disaster <br/>
<a id="pl.39.21"></a><var>39.21</var>unemployment assistance because of a disaster in Minnesota, but for the applicant's <br/>
<a id="pl.39.22"></a><var>39.22</var>establishment of a benefit account under section 
         <statute_ref>268.07</statute_ref>; and<br/>
<a id="pl.39.23"></a><var>39.23</var>    (6) the applicant has been participating in reemployment assistance services, such as <br/>
<a id="pl.39.24"></a><var>39.24</var>job search and resume writing classes, if the applicant has been determined in need of <br/>
<a id="pl.39.25"></a><var>39.25</var>reemployment assistance services by the commissioner, unless there is the applicant has <br/>
<a id="pl.39.26"></a><var>39.26</var>good cause for the applicant's failure failing to participate.<br/>
<br/>
<a id="bill.3.14.0"></a><a id="pl.39.27"></a><var>39.27</var>    Sec. 14. Minnesota Statutes 2006, section 268.085, subdivision 9, is amended to read:<br/>
<a id="pl.39.28"></a><var>39.28</var>    Subd. 9. <b>Business owners.</b> Wage credits from an employer may not be used for <br/>
<a id="pl.39.29"></a><var>39.29</var>unemployment benefit purposes by any applicant who:<br/>
<a id="pl.39.30"></a><var>39.30</var>    (1) individually, jointly, or in combination with the applicant's spouse, parent, or <br/>
<a id="pl.39.31"></a><var>39.31</var>child owns or controls directly or indirectly 25 percent or more interest in the employer, or <br/>
<a id="pl.39.32"></a><var>39.32</var>is the spouse, parent, or minor child of any individual who owns or controls directly or <br/>
<a id="pl.39.33"></a><var>39.33</var>indirectly 25 percent or more interest in the employer; and<br/>
<a id="pl.40.1"></a><var>40.1</var>    (2) is temporarily, seasonally, or indefinitely unemployed and not permanently <br/>
<a id="pl.40.2"></a><var>40.2</var>separated from the employment.<br/>
<a id="pl.40.3"></a><var>40.3</var>    This subdivision is effective when the applicant has been paid four times the <br/>
<a id="pl.40.4"></a><var>40.4</var>applicant's weekly unemployment benefit amount in the current benefit year.<br/>
<br/>
<a id="bill.3.15.0"></a><a id="pl.40.5"></a><var>40.5</var>    Sec. 15. Minnesota Statutes 2006, section 268.085, subdivision 13c, is amended to <br/>
<a id="pl.40.6"></a><var>40.6</var>read:<br/>
<a id="pl.40.7"></a><var>40.7</var>    Subd. 13c. <b>Offers of suitable employment.</b> (a) An applicant shall be is ineligible <br/>
<a id="pl.40.8"></a><var>40.8</var>for all unemployment benefits for eight calendar weeks if the applicant, without good <br/>
<a id="pl.40.9"></a><var>40.9</var>cause:<br/>
<a id="pl.40.10"></a><var>40.10</var>    (1) failed to apply for available, suitable employment of which the applicant was <br/>
<a id="pl.40.11"></a><var>40.11</var>advised by the commissioner or an employer;<br/>
<a id="pl.40.12"></a><var>40.12</var>    (2) failed to accept suitable employment when offered; or<br/>
<a id="pl.40.13"></a><var>40.13</var>    (3) avoided an offer of suitable employment.<br/>
<a id="pl.40.14"></a><var>40.14</var>    (b) "Good cause" is a reason that would cause a reasonable individual who wants <br/>
<a id="pl.40.15"></a><var>40.15</var>suitable employment to fail to apply for, accept, or avoid suitable employment. Good <br/>
<a id="pl.40.16"></a><var>40.16</var>cause includes:<br/>
<a id="pl.40.17"></a><var>40.17</var>    (1) the applicant is employed in other suitable employment;<br/>
<a id="pl.40.18"></a><var>40.18</var>    (2) the applicant is in reemployment assistance training;<br/>
<a id="pl.40.19"></a><var>40.19</var>    (3) the applicant formerly worked for the employer and the loss of employment <br/>
<a id="pl.40.20"></a><var>40.20</var>occurred prior to the commencement of a labor dispute, was permanent or for an indefinite <br/>
<a id="pl.40.21"></a><var>40.21</var>period, and the applicant failed to apply for or accept the employment because a labor <br/>
<a id="pl.40.22"></a><var>40.22</var>dispute was in progress at the establishment; or<br/>
<a id="pl.40.23"></a><var>40.23</var>    (4) the applicant formerly worked for the employer and quit that employment <br/>
<a id="pl.40.24"></a><var>40.24</var>because of a good reason caused by the employer.<br/>
<a id="pl.40.25"></a><var>40.25</var>    (c) This subdivision only applies to offers of suitable employment with a new or a <br/>
<a id="pl.40.26"></a><var>40.26</var>former employer and does not apply to any type of job transfers, position reassignments, <br/>
<a id="pl.40.27"></a><var>40.27</var>or changes in job duties or responsibilities during the course of employment with an <br/>
<a id="pl.40.28"></a><var>40.28</var>employer.<br/>
<a id="pl.40.29"></a><var>40.29</var>    (d) The period of ineligibility under this subdivision and section 
<statute_ref>268.095</statute_ref> shall begin <br/>
<a id="pl.40.30"></a><var>40.30</var>begins the Sunday of the week the applicant failed to apply for, failed to accept, or avoided <br/>
<a id="pl.40.31"></a><var>40.31</var>suitable employment without good cause.<br/>
<a id="pl.40.32"></a><var>40.32</var>    (e) This subdivision and section 
<statute_ref>268.095</statute_ref> shall apply applies to offers of suitable <br/>
<a id="pl.40.33"></a><var>40.33</var>employment that occur prior to before the effective date of the benefit account and that <br/>
<a id="pl.40.34"></a><var>40.34</var>occur during the benefit year.<br/>
<a id="pl.41.1"></a><var>41.1</var>    (f) This subdivision and section 
<statute_ref>268.095</statute_ref> shall only apply applies to offers of suitable <br/>
<a id="pl.41.2"></a><var>41.2</var>employment that are considered covered employment under section 
         <statute_ref>268.035, subdivision <br/>
<a id="pl.41.3"></a><var>41.3</var>12
         </statute_ref>.<br/>
<br/>
<a id="bill.3.16.0"></a><a id="pl.41.4"></a><var>41.4</var>    Sec. 16. Minnesota Statutes 2006, section 268.086, subdivision 2, is amended to read:<br/>
<a id="pl.41.5"></a><var>41.5</var>    Subd. 2. <b>Continued </b><b>biweekly</b><b> request for unemployment benefits defined.</b> A <br/>
<a id="pl.41.6"></a><var>41.6</var>continued biweekly request for unemployment benefits is a certification by an applicant, <br/>
<a id="pl.41.7"></a><var>41.7</var>done on a weekly or biweekly basis as the commissioner designates, that the applicant is <br/>
<a id="pl.41.8"></a><var>41.8</var>unemployed and meets the ongoing eligibility requirements for unemployment benefits <br/>
<a id="pl.41.9"></a><var>41.9</var>under section 
         <statute_ref>268.085</statute_ref> for a specific week or two-week period. A continued biweekly <br/>
<a id="pl.41.10"></a><var>41.10</var>request shall must include information on possible issues of eligibility and disqualification <br/>
<a id="pl.41.11"></a><var>41.11</var>ineligibility in accordance with section 
         <statute_ref>268.101, subdivision 1</statute_ref>, paragraph (c).<br/>
<br/>
<a id="bill.3.17.0"></a><a id="pl.41.12"></a><var>41.12</var>    Sec. 17. Minnesota Statutes 2006, section 268.086, subdivision 7, is amended to read:<br/>
<a id="pl.41.13"></a><var>41.13</var>    Subd. 7. <b>In-person continued </b><b>biweekly</b><b> request for unemployment benefits.</b> The <br/>
<a id="pl.41.14"></a><var>41.14</var>commissioner may require any applicant who has been designated to make a continued <br/>
<a id="pl.41.15"></a><var>41.15</var>biweekly request for unemployment benefits by telephone, by electronic transmission, or <br/>
<a id="pl.41.16"></a><var>41.16</var>by mail to appear for a personal interview at a place, time, and date designated, during <br/>
<a id="pl.41.17"></a><var>41.17</var>which a written continued biweekly request for unemployment benefits form shall must be <br/>
<a id="pl.41.18"></a><var>41.18</var>completed and submitted by the applicant.<br/>
<a id="pl.41.19"></a><var>41.19</var>    An applicant shall be is ineligible for unemployment benefits for the week or <br/>
<a id="pl.41.20"></a><var>41.20</var>biweekly period covered by a continued biweekly request and the benefit account shall <br/>
<a id="pl.41.21"></a><var>41.21</var>be is considered inactive if the applicant fails, without good cause, to comply with the <br/>
<a id="pl.41.22"></a><var>41.22</var>requirement that the applicant appear for a personal interview and at that time complete <br/>
<a id="pl.41.23"></a><var>41.23</var>and submit a written continued biweekly request form.<br/>
<br/>
<a id="bill.3.18.0"></a><a id="pl.41.24"></a><var>41.24</var>    Sec. 18. Minnesota Statutes 2006, section 268.105, subdivision 4, is amended to read:<br/>
<a id="pl.41.25"></a><var>41.25</var>    Subd. 4. <b>Testimonial powers</b><b> Oaths; subpoenas</b><b>.</b> An unemployment law judge may <br/>
<a id="pl.41.26"></a><var>41.26</var>has authority to administer oaths and affirmations, take depositions, and issue subpoenas <br/>
<a id="pl.41.27"></a><var>41.27</var>to compel the attendance of witnesses and the production of documents and other personal <br/>
<a id="pl.41.28"></a><var>41.28</var>property considered necessary as evidence in connection with the subject matter of <br/>
<a id="pl.41.29"></a><var>41.29</var>an evidentiary hearing. The subpoenas shall be are enforceable through the district <br/>
<a id="pl.41.30"></a><var>41.30</var>court in the district that the subpoena is issued Ramsey County. Witnesses subpoenaed, <br/>
<a id="pl.41.31"></a><var>41.31</var>other than an involved applicant or involved employer or officers and employees of an <br/>
<a id="pl.41.32"></a><var>41.32</var>involved employer, shall must be paid by the department the same witness fees as in a <br/>
<a id="pl.41.33"></a><var>41.33</var>civil action in district court.<br/>
<br/>
<a id="bill.3.19.0"></a><a id="pl.42.1"></a><var>42.1</var>    Sec. 19. Minnesota Statutes 2006, section 268.188, is amended to read:<br/>
<a id="pl.42.2"></a><var>42.2</var><b>268.188 SUBPOENAS; OATHS.</b><br/>
<a id="pl.42.3"></a><var>42.3</var>    (a) The commissioner shall have power has authority to administer oaths and <br/>
<a id="pl.42.4"></a><var>42.4</var>affirmations, take depositions, certify to official acts, and issue subpoenas to compel <br/>
<a id="pl.42.5"></a><var>42.5</var>the attendance of individuals and the production of documents and other personal <br/>
<a id="pl.42.6"></a><var>42.6</var>property necessary in connection with the administration of the Minnesota unemployment <br/>
<a id="pl.42.7"></a><var>42.7</var>insurance program.<br/>
<a id="pl.42.8"></a><var>42.8</var>    (b) Individuals subpoenaed, other than applicants or officers and employees of an <br/>
<a id="pl.42.9"></a><var>42.9</var>employer that is the subject of the inquiry, shall be allowed are paid witness fees the same <br/>
<a id="pl.42.10"></a><var>42.10</var>as witness fees in civil actions in district court. The fees need not be paid in advance.<br/>
<a id="pl.42.11"></a><var>42.11</var>    (c) The subpoena shall be is enforceable through the district court in the district that <br/>
<a id="pl.42.12"></a><var>42.12</var>the subpoena is issued Ramsey County.<br/>
<br/>
<a id="bill.3.20.0"></a><a id="pl.42.13"></a><var>42.13</var>    Sec. 20. Minnesota Statutes 2006, section 268.19, subdivision 1, is amended to read:<br/>
<a id="pl.42.14"></a><var>42.14</var>    Subdivision 1. <b>Use of data.</b> (a) Except as otherwise provided by this section, <br/>
<a id="pl.42.15"></a><var>42.15</var>data gathered from any person pursuant to under the administration of the Minnesota <br/>
<a id="pl.42.16"></a><var>42.16</var>Unemployment Insurance Law are private data on individuals or nonpublic data not on <br/>
<a id="pl.42.17"></a><var>42.17</var>individuals as defined in section 
         <statute_ref>13.02, subdivisions 9 and 12</statute_ref>, and may not be disclosed <br/>
<a id="pl.42.18"></a><var>42.18</var>except pursuant according to a district court order or section 
         <statute_ref>13.05</statute_ref>. A subpoena shall is <br/>
<a id="pl.42.19"></a><var>42.19</var>not be considered a district court order. These data may be disseminated to and used by <br/>
<a id="pl.42.20"></a><var>42.20</var>the following agencies without the consent of the subject of the data:<br/>
<a id="pl.42.21"></a><var>42.21</var>    (1) state and federal agencies specifically authorized access to the data by state <br/>
<a id="pl.42.22"></a><var>42.22</var>or federal law;<br/>
<a id="pl.42.23"></a><var>42.23</var>    (2) any agency of any other state or any federal agency charged with the <br/>
<a id="pl.42.24"></a><var>42.24</var>administration of an unemployment insurance program;<br/>
<a id="pl.42.25"></a><var>42.25</var>    (3) any agency responsible for the maintenance of a system of public employment <br/>
<a id="pl.42.26"></a><var>42.26</var>offices for the purpose of assisting individuals in obtaining employment;<br/>
<a id="pl.42.27"></a><var>42.27</var>    (4) the public authority responsible for child support in Minnesota or any other <br/>
<a id="pl.42.28"></a><var>42.28</var>state in accordance with section 256.978;<br/>
<a id="pl.42.29"></a><var>42.29</var>    (4) (5) human rights agencies within Minnesota that have enforcement powers;<br/>
<a id="pl.42.30"></a><var>42.30</var>    (5) (6) the Department of Revenue only to the extent necessary for its duties under <br/>
<a id="pl.42.31"></a><var>42.31</var>Minnesota laws;<br/>
<a id="pl.42.32"></a><var>42.32</var>    (6) (7) public and private agencies responsible for administering publicly financed <br/>
<a id="pl.42.33"></a><var>42.33</var>assistance programs for the purpose of monitoring the eligibility of the program's <br/>
<a id="pl.42.34"></a><var>42.34</var>recipients;<br/>
<a id="pl.43.1"></a><var>43.1</var>    (7) (8) the Department of Labor and Industry and the Division of Insurance <br/>
<a id="pl.43.2"></a><var>43.2</var>Fraud Prevention in the Department of Commerce on an interchangeable basis with the <br/>
<a id="pl.43.3"></a><var>43.3</var>department for uses consistent with the administration of their duties under Minnesota law;<br/>
<a id="pl.43.4"></a><var>43.4</var>    (8) (9) local and state welfare agencies for monitoring the eligibility of the data <br/>
<a id="pl.43.5"></a><var>43.5</var>subject for assistance programs, or for any employment or training program administered <br/>
<a id="pl.43.6"></a><var>43.6</var>by those agencies, whether alone, in combination with another welfare agency, or in <br/>
<a id="pl.43.7"></a><var>43.7</var>conjunction with the department or to monitor and evaluate the statewide Minnesota <br/>
<a id="pl.43.8"></a><var>43.8</var>family investment program by providing data on recipients and former recipients of food <br/>
<a id="pl.43.9"></a><var>43.9</var>stamps or food support, cash assistance under chapter 256, 256D, 256J, or 256K, child care <br/>
<a id="pl.43.10"></a><var>43.10</var>assistance under chapter 119B, or medical programs under chapter 256B, 256D, or 256L;<br/>
<a id="pl.43.11"></a><var>43.11</var>    (9) (10) local and state welfare agencies for the purpose of identifying employment, <br/>
<a id="pl.43.12"></a><var>43.12</var>wages, and other information to assist in the collection of an overpayment debt in an <br/>
<a id="pl.43.13"></a><var>43.13</var>assistance program;<br/>
<a id="pl.43.14"></a><var>43.14</var>    (10) (11) local, state, and federal law enforcement agencies for the sole purpose of <br/>
<a id="pl.43.15"></a><var>43.15</var>ascertaining the last known address and employment location of a person an individual <br/>
<a id="pl.43.16"></a><var>43.16</var>who is the subject of a criminal investigation;<br/>
<a id="pl.43.17"></a><var>43.17</var>    (11) (12) the federal Bureau of Citizenship and Immigration and Naturalization <br/>
<a id="pl.43.18"></a><var>43.18</var>Service shall have Services has access to data on specific individuals and specific <br/>
<a id="pl.43.19"></a><var>43.19</var>employers provided the specific individual or specific employer is the subject of an <br/>
<a id="pl.43.20"></a><var>43.20</var>investigation by that agency; and<br/>
<a id="pl.43.21"></a><var>43.21</var>    (12) (13) the Department of Health solely for the purposes of epidemiologic <br/>
<a id="pl.43.22"></a><var>43.22</var>investigations.<br/>
<a id="pl.43.23"></a><var>43.23</var>    (b) Data on individuals and employers that are collected, maintained, or used by <br/>
<a id="pl.43.24"></a><var>43.24</var>the department in an investigation pursuant to under section 
         <statute_ref>268.182</statute_ref> are confidential <br/>
<a id="pl.43.25"></a><var>43.25</var>as to data on individuals and protected nonpublic data not on individuals as defined in <br/>
<a id="pl.43.26"></a><var>43.26</var>section 
         <statute_ref>13.02, subdivisions 3 and 13</statute_ref>, and must not be disclosed except pursuant to under <br/>
<a id="pl.43.27"></a><var>43.27</var>statute or district court order or to a party named in a criminal proceeding, administrative <br/>
<a id="pl.43.28"></a><var>43.28</var>or judicial, for preparation of a defense.<br/>
<a id="pl.43.29"></a><var>43.29</var>    (c) Data gathered by the department pursuant to in the administration of the <br/>
<a id="pl.43.30"></a><var>43.30</var>Minnesota unemployment insurance program must not be made the subject or the basis for <br/>
<a id="pl.43.31"></a><var>43.31</var>any suit in any civil proceedings, administrative or judicial, unless the action is initiated <br/>
<a id="pl.43.32"></a><var>43.32</var>by the department.<br/>
<br/>
<a id="bill.3.21.0"></a><a id="pl.43.33"></a><var>43.33</var>    Sec. 21. Minnesota Statutes 2006, section 268.194, subdivision 2, is amended to read:<br/>
<a id="pl.43.34"></a><var>43.34</var>    Subd. 2. <b>Commissioner of finance to be custodian; separate accounts.</b> (a) The <br/>
<a id="pl.43.35"></a><var>43.35</var>commissioner of finance shall be is the treasurer and custodian of the trust fund, and shall <br/>
<a id="pl.44.1"></a><var>44.1</var>administer the trust fund in accordance with the directions of the commissioner, and <br/>
<a id="pl.44.2"></a><var>44.2</var>issue warrants upon it. The commissioner of finance shall maintain within the trust fund <br/>
<a id="pl.44.3"></a><var>44.3</var>three separate accounts:<br/>
<a id="pl.44.4"></a><var>44.4</var>    (1) a clearing account;<br/>
<a id="pl.44.5"></a><var>44.5</var>    (2) an unemployment trust fund account; and<br/>
<a id="pl.44.6"></a><var>44.6</var>    (3) an unemployment benefit payment account.<br/>
<a id="pl.44.7"></a><var>44.7</var>    All money payable to the trust fund, upon receipt by the commissioner, shall must be <br/>
<a id="pl.44.8"></a><var>44.8</var>forwarded to the commissioner of finance who shall immediately deposit the money in <br/>
<a id="pl.44.9"></a><var>44.9</var>the clearing account. All money in the clearing account, after clearance, shall must be <br/>
<a id="pl.44.10"></a><var>44.10</var>deposited to the credit of Minnesota's account in the federal unemployment trust fund. Tax <br/>
<a id="pl.44.11"></a><var>44.11</var>refunds payable pursuant to under section  
         <statute_ref>268.057</statute_ref> may be paid from the clearing account <br/>
<a id="pl.44.12"></a><var>44.12</var>or the unemployment benefit payment account. <br/>
<a id="pl.44.13"></a><var>44.13</var>    (b) The unemployment benefit payment account shall consist consists of all money <br/>
<a id="pl.44.14"></a><var>44.14</var>requisitioned from Minnesota's account in the federal unemployment trust fund for the <br/>
<a id="pl.44.15"></a><var>44.15</var>payment of unemployment benefits. Money in the clearing and unemployment benefit <br/>
<a id="pl.44.16"></a><var>44.16</var>payment accounts may be deposited by the commissioner of finance, under the direction <br/>
<a id="pl.44.17"></a><var>44.17</var>of the commissioner, in any depository bank that general funds of Minnesota may be <br/>
<a id="pl.44.18"></a><var>44.18</var>deposited, but no public deposit insurance charge or premium shall may be paid out of <br/>
<a id="pl.44.19"></a><var>44.19</var>the trust fund. Money in the clearing and unemployment benefit payment accounts shall <br/>
<a id="pl.44.20"></a><var>44.20</var>must be maintained in separate accounts on the books of the depository bank. This money <br/>
<a id="pl.44.21"></a><var>44.21</var>shall must be secured by the depository bank to the same extent and in the same manner <br/>
<a id="pl.44.22"></a><var>44.22</var>as required by the general depository law of Minnesota.<br/>
<br/>
<a id="bill.3.22.0"></a><a id="pl.44.23"></a><var>44.23</var>    Sec. 22. Minnesota Statutes 2006, section 268.194, subdivision 3, is amended to read:<br/>
<a id="pl.44.24"></a><var>44.24</var>    Subd. 3. <b>Exclusive use.</b> (a) Money requisitioned from Minnesota's account in <br/>
<a id="pl.44.25"></a><var>44.25</var>the federal unemployment trust fund shall must be used exclusively for the payment of <br/>
<a id="pl.44.26"></a><var>44.26</var>unemployment benefits and for tax refunds pursuant to under section  
         <statute_ref>268.057</statute_ref>, except that <br/>
<a id="pl.44.27"></a><var>44.27</var>money credited to Minnesota's account pursuant to under United States Code, title 42, <br/>
<a id="pl.44.28"></a><var>44.28</var>section 1103 of the Social Security Act, also known as the Reed Act, may be used for <br/>
<a id="pl.44.29"></a><var>44.29</var>the payment of expenses of administration. The commissioner shall from time to time <br/>
<a id="pl.44.30"></a><var>44.30</var>may requisition from the federal unemployment trust fund the amounts necessary for the <br/>
<a id="pl.44.31"></a><var>44.31</var>payment of unemployment benefits and tax refunds for a reasonable future period. Upon <br/>
<a id="pl.44.32"></a><var>44.32</var>receipt the commissioner of finance shall deposit the money in the unemployment benefit <br/>
<a id="pl.44.33"></a><var>44.33</var>payment account and issue warrants for the payment of unemployment benefits solely <br/>
<a id="pl.44.34"></a><var>44.34</var>from the unemployment benefit payment account. <br/>
<a id="pl.45.1"></a><var>45.1</var>    (b) Expenditures of money in the unemployment benefit payment account and <br/>
<a id="pl.45.2"></a><var>45.2</var>tax refunds from the clearing account shall are not be subject to any provisions of law <br/>
<a id="pl.45.3"></a><var>45.3</var>requiring specific appropriations or other formal release by state officers.<br/>
<a id="pl.45.4"></a><var>45.4</var>    (c) All warrants issued for the payment of unemployment benefits and tax refunds <br/>
<a id="pl.45.5"></a><var>45.5</var>shall bear the signature of the commissioner of finance and the counter signature of the <br/>
<a id="pl.45.6"></a><var>45.6</var>commissioner.<br/>
<br/>
<a id="bill.3.23.0"></a><a id="pl.45.7"></a><var>45.7</var>    Sec. 23. Minnesota Statutes 2006, section 268.196, subdivision 3, is amended to read:<br/>
<a id="pl.45.8"></a><var>45.8</var>    Subd. 3. <b>Contingent account.</b> (a) There is hereby created in the state treasury a <br/>
<a id="pl.45.9"></a><var>45.9</var>special account, to be known as the contingent account, that shall does not lapse nor <br/>
<a id="pl.45.10"></a><var>45.10</var>revert to any other trust fund or account. This account shall consist consists of all money <br/>
<a id="pl.45.11"></a><var>45.11</var>appropriated therefor by the legislature, all money in the form of interest and penalties <br/>
<a id="pl.45.12"></a><var>45.12</var>collected pursuant to sections  
<statute_ref>268.057</statute_ref>,  
<statute_ref>268.18</statute_ref>, and  
<statute_ref>268.184</statute_ref>, all money received in the <br/>
<a id="pl.45.13"></a><var>45.13</var>form of voluntary contributions to this account under this chapter that is required to be <br/>
<a id="pl.45.14"></a><var>45.14</var>placed in this account, and any interest earned on the account. All money in this account <br/>
<a id="pl.45.15"></a><var>45.15</var>shall be is supplemental to all federal money available to the commissioner. Money in <br/>
<a id="pl.45.16"></a><var>45.16</var>this account is hereby appropriated to the commissioner and shall be is available to the <br/>
<a id="pl.45.17"></a><var>45.17</var>commissioner for those expenditures the commissioner considers necessary in connection <br/>
<a id="pl.45.18"></a><var>45.18</var>with the administration of the Minnesota unemployment insurance program. <br/>
<a id="pl.45.19"></a><var>45.19</var>    (b) Whenever the commissioner spends money from the contingent account for the <br/>
<a id="pl.45.20"></a><var>45.20</var>administration of the Minnesota unemployment insurance program for which money will <br/>
<a id="pl.45.21"></a><var>45.21</var>later be made available by the federal government, the contingent account shall, when <br/>
<a id="pl.45.22"></a><var>45.22</var>money is available, be reimbursed from the administration account. The commissioner <br/>
<a id="pl.45.23"></a><var>45.23</var>shall certify to the commissioner of finance the amount of the reimbursement and the <br/>
<a id="pl.45.24"></a><var>45.24</var>commissioner of finance shall transfer that amount from the administration account to <br/>
<a id="pl.45.25"></a><var>45.25</var>the contingent account.<br/>
<a id="pl.45.26"></a><var>45.26</var>    (c) All money in this account shall must be deposited, administered, and disbursed <br/>
<a id="pl.45.27"></a><var>45.27</var>in the same manner and under the same conditions and requirements as is provided by law <br/>
<a id="pl.45.28"></a><var>45.28</var>for the other special accounts in the state treasury. On June 30 of each year, all amounts in <br/>
<a id="pl.45.29"></a><var>45.29</var>excess of $300,000 in this account shall must be paid over to the unemployment insurance <br/>
<a id="pl.45.30"></a><var>45.30</var>trust fund.<br/>
<br/>
<a id="bill.3.24.0"></a><a id="pl.45.31"></a><var>45.31</var>    Sec. 24. <b>REVISOR'S INSTRUCTION.</b><br/>
<a id="pl.45.32"></a><var>45.32</var>    (a) The revisor of statutes shall change the word "attorney" to "attorney licensed <br/>
<a id="pl.45.33"></a><var>45.33</var>to practice law in Minnesota" in Minnesota Statutes, sections 268.067 and 268.105, <br/>
<a id="pl.45.34"></a><var>45.34</var>subdivision 7.<br/>
<a id="pl.46.1"></a><var>46.1</var>    (b) The revisor of statutes shall change the term "common law burden of proof" to <br/>
<a id="pl.46.2"></a><var>46.2</var>"burden of proof" in Minnesota Statutes, section 268.069.<br/>
<a id="pl.46.3"></a><var>46.3</var>    (c) The revisor of statutes shall change the term "continued biweekly request" to <br/>
<a id="pl.46.4"></a><var>46.4</var>"continued request" in Minnesota Statutes, chapter 268.<br/>
<a id="pl.46.5"></a><var>46.5</var>    (d) The revisor of statutes shall change the term "14 days" to "14 calendar days" in <br/>
<a id="pl.46.6"></a><var>46.6</var>Minnesota Statutes, section 268.086.<br/>
<a id="pl.46.7"></a><var>46.7</var>    (e) The revisor of statutes shall change the term "electronic mail address" to <br/>
<a id="pl.46.8"></a><var>46.8</var>"electronic mail address or telephone number" in Minnesota Statutes, section 268.086. <br/>
<br/>
<a id="bill.3.25.0"></a><a id="pl.46.9"></a><var>46.9</var>    Sec. 25. <b>EFFECTIVE DATE.</b><br/>
<a id="pl.46.10"></a><var>46.10</var>    Sections 1 to 7 and 9 to 24 are effective September 30, 2007, except for section 24, <br/>
<a id="pl.46.11"></a><var>46.11</var>paragraph (e), which is effective the day following final enactment. Section 8 is effective <br/>
<a id="pl.46.12"></a><var>46.12</var>the day following final enactment.<br/>
<br/>
<a id="bill.4.0.0"></a>

<a id="bill.4.1.0"></a><a id="pl.46.15"></a><var>46.15</var>    Section 1. <b>STATEMENT OF INTENT.</b><br/>
<a id="pl.46.16"></a><var>46.16</var>    This article incorporates long-standing administrative rules into the statute. This <br/>
<a id="pl.46.17"></a><var>46.17</var>incorporation is not intended to affect the application or interpretation of any provision.<br/>
<br/>
<a id="bill.4.2.0"></a><a id="pl.46.18"></a><var>46.18</var>    Sec. 2. Minnesota Statutes 2006, section 268.035, subdivision 15, is amended to read:<br/>
<a id="pl.46.19"></a><var>46.19</var>    Subd. 15. <b>Employment.</b> (a) "Employment" means service performed by:<br/>
<a id="pl.46.20"></a><var>46.20</var>    (1) an individual who is considered an employee under the common law of <br/>
<a id="pl.46.21"></a><var>46.21</var>employer-employee and not considered an independent contractor;<br/>
<a id="pl.46.22"></a><var>46.22</var>    (2) an officer of a corporation;<br/>
<a id="pl.46.23"></a><var>46.23</var>    (3) a member of a limited liability company who is considered an employee under <br/>
<a id="pl.46.24"></a><var>46.24</var>the common law of employer-employee; or<br/>
<a id="pl.46.25"></a><var>46.25</var>    (4) product demonstrators in retail stores or other locations to aid in the sale of <br/>
<a id="pl.46.26"></a><var>46.26</var>products. The person that pays the wages is considered the employer; or<br/>
<a id="pl.46.27"></a><var>46.27</var>    (5) an individual who performs services for a person for compensation, as:<br/>
<a id="pl.46.28"></a><var>46.28</var>    (i) an agent-driver or commission-driver engaged in distributing meat products, <br/>
<a id="pl.46.29"></a><var>46.29</var>vegetable products, fruit products, beverages, or laundry or dry cleaning services; or<br/>
<a id="pl.46.30"></a><var>46.30</var>    (ii) a traveling or city salesperson, other than as an agent-driver or commission-driver, <br/>
<a id="pl.46.31"></a><var>46.31</var>engaged full-time in the solicitation on behalf of the person, of orders from wholesalers, <br/>
<a id="pl.46.32"></a><var>46.32</var>retailers, contractors, or operators of hotels, restaurants, or other similar establishments for <br/>
<a id="pl.46.33"></a><var>46.33</var>merchandise for resale or supplies for use in their business operations.<br/>
<a id="pl.47.1"></a><var>47.1</var>    This clause shall apply applies only if the contract of service provides that <br/>
<a id="pl.47.2"></a><var>47.2</var>substantially all of the services are to be performed personally by the individual, and the <br/>
<a id="pl.47.3"></a><var>47.3</var>services are part of a continuing relationship with the person for whom the services are <br/>
<a id="pl.47.4"></a><var>47.4</var>performed, and the individual does not have a substantial investment in facilities used in <br/>
<a id="pl.47.5"></a><var>47.5</var>connection with the performance of the services, other than facilities for transportation.<br/>
<a id="pl.47.6"></a><var>47.6</var>    (b) Employment does not include service as a juror.<br/>
<br/>
<a id="bill.4.3.0"></a><a id="pl.47.7"></a><var>47.7</var>    Sec. 3. Minnesota Statutes 2006, section 268.035, is amended by adding a subdivision <br/>
<a id="pl.47.8"></a><var>47.8</var>to read:<br/>
<a id="pl.47.9"></a><var>47.9</var>    Subd. 25b. <b>Trucking industry/independent contractors.</b> In the trucking industry, <br/>
<a id="pl.47.10"></a><var>47.10</var>an owner-operator of a vehicle that is licensed and registered as a truck, tractor, or <br/>
<a id="pl.47.11"></a><var>47.11</var>truck-tractor by a governmental motor vehicle regulatory agency is an independent <br/>
<a id="pl.47.12"></a><var>47.12</var>contractor, and is not considered an employee, while performing services in the operation <br/>
<a id="pl.47.13"></a><var>47.13</var>of the truck only if each of the following factors is present:<br/>
<a id="pl.47.14"></a><var>47.14</var>    (1) the individual owns the equipment or holds it under a bona fide lease arrangement;<br/>
<a id="pl.47.15"></a><var>47.15</var>    (2) the individual is responsible for the maintenance of the equipment;<br/>
<a id="pl.47.16"></a><var>47.16</var>    (3) the individual bears the principal burdens of the operating costs, including fuel, <br/>
<a id="pl.47.17"></a><var>47.17</var>repairs, supplies, vehicle insurance, and personal expenses while on the road;<br/>
<a id="pl.47.18"></a><var>47.18</var>    (4) the individual is responsible for supplying the necessary personal services <br/>
<a id="pl.47.19"></a><var>47.19</var>to operate the equipment;<br/>
<a id="pl.47.20"></a><var>47.20</var>    (5) the individual's compensation is based on factors related to the work performed, <br/>
<a id="pl.47.21"></a><var>47.21</var>such as a percentage of any schedule of rates, and not on the basis of the hours or time <br/>
<a id="pl.47.22"></a><var>47.22</var>expended; and<br/>
<a id="pl.47.23"></a><var>47.23</var>    (6) the individual enters into a written contract that specifies the relationship to be <br/>
<a id="pl.47.24"></a><var>47.24</var>that of an independent contractor and not that of an employee.<br/>
<br/>
<a id="bill.4.4.0"></a><a id="pl.47.25"></a><var>47.25</var>    Sec. 4. Minnesota Statutes 2006, section 268.035, subdivision 29, is amended to read:<br/>
<a id="pl.47.26"></a><var>47.26</var>    Subd. 29. <b>Wages.</b> (a) "Wages" means all compensation for services, including <br/>
<a id="pl.47.27"></a><var>47.27</var>commissions; bonuses, awards, and prizes; severance payments; standby pay; vacation and <br/>
<a id="pl.47.28"></a><var>47.28</var>holiday pay; back pay as of the date of payment; tips and gratuities paid to an employee by <br/>
<a id="pl.47.29"></a><var>47.29</var>a customer of an employer and accounted for by the employee to the employer; sickness <br/>
<a id="pl.47.30"></a><var>47.30</var>and accident disability payments, except as otherwise provided in this subdivision; and the <br/>
<a id="pl.47.31"></a><var>47.31</var>cash value of all compensation in any medium other than cash housing, utilities, meals, <br/>
<a id="pl.47.32"></a><var>47.32</var>exchanges of services, and any other goods and services provided to compensate for <br/>
<a id="pl.47.33"></a><var>47.33</var>an employee's services, except:<br/>
<a id="pl.48.1"></a><var>48.1</var>    (1) the amount of any payment made to, or on behalf of, an employee under a plan <br/>
<a id="pl.48.2"></a><var>48.2</var>established by an employer that makes provision for employees generally or for a class <br/>
<a id="pl.48.3"></a><var>48.3</var>or classes of employees, including any amount paid by an employer for insurance or <br/>
<a id="pl.48.4"></a><var>48.4</var>annuities, or into a plan, to provide for a payment, on account of (i) retirement or (ii) <br/>
<a id="pl.48.5"></a><var>48.5</var>medical and hospitalization expenses in connection with sickness or accident disability, <br/>
<a id="pl.48.6"></a><var>48.6</var>or (iii) death;<br/>
<a id="pl.48.7"></a><var>48.7</var>    (2) the payment by an employer of the tax imposed upon an employee under United <br/>
<a id="pl.48.8"></a><var>48.8</var>States Code, title 26, section 3101 of the Federal Insurance Contribution Act, with respect <br/>
<a id="pl.48.9"></a><var>48.9</var>to compensation paid to an employee for domestic employment in a private household of <br/>
<a id="pl.48.10"></a><var>48.10</var>the employer or for agricultural employment;<br/>
<a id="pl.48.11"></a><var>48.11</var>    (3) any payment made to, or on behalf of, an employee or beneficiary (i) from or <br/>
<a id="pl.48.12"></a><var>48.12</var>to a trust described in United States Code, title 26, section 401(a) of the federal Internal <br/>
<a id="pl.48.13"></a><var>48.13</var>Revenue Code, that is exempt from tax under section 501(a) at the time of the payment <br/>
<a id="pl.48.14"></a><var>48.14</var>unless the payment is made to an employee of the trust as compensation for services as an <br/>
<a id="pl.48.15"></a><var>48.15</var>employee and not as a beneficiary of the trust, or (ii) under or to an annuity plan that, at <br/>
<a id="pl.48.16"></a><var>48.16</var>the time of the payment, is a plan described in section 403(a);<br/>
<a id="pl.48.17"></a><var>48.17</var>    (4) the value of any special discount or markdown allowed to an employee on goods <br/>
<a id="pl.48.18"></a><var>48.18</var>purchased from or services supplied by the employer where the purchases are optional and <br/>
<a id="pl.48.19"></a><var>48.19</var>do not constitute regular or systematic payment for services;<br/>
<a id="pl.48.20"></a><var>48.20</var>    (5) customary and reasonable directors' fees paid to individuals who are not <br/>
<a id="pl.48.21"></a><var>48.21</var>otherwise employed by the corporation of which they are directors;<br/>
<a id="pl.48.22"></a><var>48.22</var>    (6) the payment to employees for reimbursement of meal expenses when employees <br/>
<a id="pl.48.23"></a><var>48.23</var>are required to perform work after their regular hours;<br/>
<a id="pl.48.24"></a><var>48.24</var>    (7) the payment into a trust or plan for purposes of providing legal or dental services <br/>
<a id="pl.48.25"></a><var>48.25</var>if provided for all employees generally or for a class or classes of employees;<br/>
<a id="pl.48.26"></a><var>48.26</var>    (8) the value of parking facilities provided or paid for by an employer, in whole or in <br/>
<a id="pl.48.27"></a><var>48.27</var>part, if provided for all employees generally or for a class or classes of employees;<br/>
<a id="pl.48.28"></a><var>48.28</var>    (9) royalties to an owner of a franchise, license, copyright, patent, oil, mineral, <br/>
<a id="pl.48.29"></a><var>48.29</var>or other right;<br/>
<a id="pl.48.30"></a><var>48.30</var>    (10) advances or reimbursements for traveling or other bona fide ordinary and <br/>
<a id="pl.48.31"></a><var>48.31</var>necessary expenses incurred or reasonably expected to be incurred in the business of the <br/>
<a id="pl.48.32"></a><var>48.32</var>employer. Traveling and other reimbursed expenses must be identified either by making <br/>
<a id="pl.48.33"></a><var>48.33</var>separate payments or by specifically indicating the separate amounts where both wages <br/>
<a id="pl.48.34"></a><var>48.34</var>and expense allowances are combined in a single payment;<br/>
<a id="pl.49.1"></a><var>49.1</var>    (11) residual payments to radio, television, and similar artists that accrue after <br/>
<a id="pl.49.2"></a><var>49.2</var>the production of television commercials, musical jingles, spot announcements, radio <br/>
<a id="pl.49.3"></a><var>49.3</var>transcriptions, film sound tracks, and similar activities;<br/>
<a id="pl.49.4"></a><var>49.4</var>    (12) supplemental unemployment benefits paid under a plan established by an <br/>
<a id="pl.49.5"></a><var>49.5</var>employer, that makes provisions for employees generally or for a class or classes of <br/>
<a id="pl.49.6"></a><var>49.6</var>employees for the supplementing of unemployment benefits under the written terms <br/>
<a id="pl.49.7"></a><var>49.7</var>of an agreement, contract, trust arrangement, or other instrument if the plan provides <br/>
<a id="pl.49.8"></a><var>49.8</var>benefits that are only supplemental to, and does not replace or duplicate any state or <br/>
<a id="pl.49.9"></a><var>49.9</var>federal unemployment benefits. The plan must provide that funds are paid solely for the <br/>
<a id="pl.49.10"></a><var>49.10</var>supplementing of state or federal unemployment benefits. The plan must provide that any <br/>
<a id="pl.49.11"></a><var>49.11</var>supplemental benefits are payable only if the applicant has applied for all unemployment <br/>
<a id="pl.49.12"></a><var>49.12</var>benefits available. The plan must provide that supplemental benefits, when combined with <br/>
<a id="pl.49.13"></a><var>49.13</var>the applicant's weekly unemployment benefits available, may not exceed the applicant's <br/>
<a id="pl.49.14"></a><var>49.14</var>regular weekly pay. The plan must not allow the assignment of supplemental benefits or <br/>
<a id="pl.49.15"></a><var>49.15</var>payment upon the employee's withdrawal from the plan, or quitting of employment or the <br/>
<a id="pl.49.16"></a><var>49.16</var>termination of the plan. The plan must not require any consideration from the applicant <br/>
<a id="pl.49.17"></a><var>49.17</var>and must not be designed for the purpose of avoiding the payment of Social Security <br/>
<a id="pl.49.18"></a><var>49.18</var>obligations, or unemployment taxes on money disbursed from the plan;<br/>
<a id="pl.49.19"></a><var>49.19</var>    (13) sickness or accident disability payments made by the employer after the <br/>
<a id="pl.49.20"></a><var>49.20</var>expiration of six calendar months following the last calendar month that the individual <br/>
<a id="pl.49.21"></a><var>49.21</var>worked for the employer;<br/>
<a id="pl.49.22"></a><var>49.22</var>    (5) (14) disability payments made under the provisions of any workers' compensation <br/>
<a id="pl.49.23"></a><var>49.23</var>law;<br/>
<a id="pl.49.24"></a><var>49.24</var>    (6) (15) sickness or accident disability payments made by a third party payer such as <br/>
<a id="pl.49.25"></a><var>49.25</var>an insurance company; or<br/>
<a id="pl.49.26"></a><var>49.26</var>    (7) (16) payments made into a trust fund, or for the purchase of insurance or an <br/>
<a id="pl.49.27"></a><var>49.27</var>annuity, to provide for sickness or accident disability payments to employees pursuant <br/>
<a id="pl.49.28"></a><var>49.28</var>to under a plan or system established by the employer that provides for the employer's <br/>
<a id="pl.49.29"></a><var>49.29</var>employees generally or for a class or classes of employees; or.<br/>
<a id="pl.49.30"></a><var>49.30</var>    (8) (b) Nothing in this subdivision shall exclude excludes from the term "wages" any <br/>
<a id="pl.49.31"></a><var>49.31</var>payment made under any type of salary reduction agreement, including payments made <br/>
<a id="pl.49.32"></a><var>49.32</var>under a cash or deferred arrangement and cafeteria plan, as defined in United States Code, <br/>
<a id="pl.49.33"></a><var>49.33</var>title 26, sections 401(k) and 125 of the federal Internal Revenue Code, to the extent that <br/>
<a id="pl.49.34"></a><var>49.34</var>the employee has the option to receive the payment in cash.<br/>
<a id="pl.49.35"></a><var>49.35</var>    (c) Wages includes payments made for services as a caretaker. Unless there is a <br/>
<a id="pl.49.36"></a><var>49.36</var>contract or other proof to the contrary, compensation is considered as being equally <br/>
<a id="pl.50.1"></a><var>50.1</var>received by a married couple where the employer makes payment to only one spouse, or <br/>
<a id="pl.50.2"></a><var>50.2</var>by all tenants of a household who perform services where two or more individuals share <br/>
<a id="pl.50.3"></a><var>50.3</var>the same dwelling and the employer makes payment to only one individual.<br/>
<a id="pl.50.4"></a><var>50.4</var>    (d) Wages includes payments made for services by a migrant family. Where services <br/>
<a id="pl.50.5"></a><var>50.5</var>are performed by a married couple or a family and an employer makes payment to only <br/>
<a id="pl.50.6"></a><var>50.6</var>one individual, each worker is considered as having received an equal share of the <br/>
<a id="pl.50.7"></a><var>50.7</var>compensation unless there is a contract or other proof to the contrary.<br/>
<a id="pl.50.8"></a><var>50.8</var>    (e) Wages includes advances or draws against future earnings, when paid, unless <br/>
<a id="pl.50.9"></a><var>50.9</var>the payments are designated as a loan or return of capital on the books of the employer <br/>
<a id="pl.50.10"></a><var>50.10</var>at the time of payment.<br/>
<a id="pl.50.11"></a><var>50.11</var>    (f) Wages includes payments made by a subchapter "S" corporation, as organized <br/>
<a id="pl.50.12"></a><var>50.12</var>under the Internal Revenue Code, to or on behalf of officers and shareholders that are <br/>
<a id="pl.50.13"></a><var>50.13</var>reasonable compensation for services performed for the corporation.<br/>
<a id="pl.50.14"></a><var>50.14</var>    For a subchapter "S" corporation, wages does not include:<br/>
<a id="pl.50.15"></a><var>50.15</var>    (1) a loan for business purposes to an officer or shareholder evidenced by a <br/>
<a id="pl.50.16"></a><var>50.16</var>promissory note signed by an officer before the payment of the loan proceeds and recorded <br/>
<a id="pl.50.17"></a><var>50.17</var>on the books and records of the corporation as a loan to an officer or shareholder;<br/>
<a id="pl.50.18"></a><var>50.18</var>    (2) a repayment of a loan or payment of interest on a loan made by an officer to the <br/>
<a id="pl.50.19"></a><var>50.19</var>corporation and recorded on the books and records of the corporation as a liability;<br/>
<a id="pl.50.20"></a><var>50.20</var>    (3) a reimbursement of reasonable corporation expenses incurred by an officer and <br/>
<a id="pl.50.21"></a><var>50.21</var>documented by a written expense voucher and recorded on the books and records of <br/>
<a id="pl.50.22"></a><var>50.22</var>the corporation as corporate expenses; and<br/>
<a id="pl.50.23"></a><var>50.23</var>    (4) a reasonable lease or rental payment to an officer who owns property that is <br/>
<a id="pl.50.24"></a><var>50.24</var>leased or rented to the corporation.<br/>
<br/>
<a id="bill.4.5.0"></a><a id="pl.50.25"></a><var>50.25</var>    Sec. 5. Minnesota Statutes 2006, section 268.042, subdivision 1, is amended to read:<br/>
<a id="pl.50.26"></a><var>50.26</var>    Subdivision 1. <b>Employer registration.</b> (a) Each employer shall must, upon or <br/>
<a id="pl.50.27"></a><var>50.27</var>before the submission of its first wage detail report under section 
         <statute_ref>268.044</statute_ref>, register with <br/>
<a id="pl.50.28"></a><var>50.28</var>the commissioner for a tax account or a reimbursable account, by electronic transmission <br/>
<a id="pl.50.29"></a><var>50.29</var>in a format prescribed by the commissioner. The employer must provide all required <br/>
<a id="pl.50.30"></a><var>50.30</var>information for registration, including the actual physical street and city address of the <br/>
<a id="pl.50.31"></a><var>50.31</var>employer.<br/>
<a id="pl.50.32"></a><var>50.32</var>    (b) Within 30 calendar days, each employer must notify the commissioner by <br/>
<a id="pl.50.33"></a><var>50.33</var>electronic transmission, in a format prescribed, of a change in legal entity, of the <br/>
<a id="pl.50.34"></a><var>50.34</var>transfer, sale, or acquisition of a business conducted in Minnesota, in whole or in part, <br/>
<a id="pl.50.35"></a><var>50.35</var>if the transaction results in the creation of a new or different employer or affects the <br/>
<a id="pl.51.1"></a><var>51.1</var>establishment of employer accounts, the assignment of tax rates, or the transfer of <br/>
<a id="pl.51.2"></a><var>51.2</var>experience rating history.<br/>
<a id="pl.51.3"></a><var>51.3</var>    (c) Except as provided in subdivision 3, any person that is or becomes an employer <br/>
<a id="pl.51.4"></a><var>51.4</var>subject to the Minnesota Unemployment Insurance Law because of the application of <br/>
<a id="pl.51.5"></a><var>51.5</var>section 268.035, subdivision 20, clause (14), (17), or (33), within any calendar year shall <br/>
<a id="pl.51.6"></a><var>51.6</var>be is considered to be subject to this chapter the entire calendar year.<br/>
<a id="pl.51.7"></a><var>51.7</var>    (c) Upon (d) Within 30 calendar days of the termination of business, an employer <br/>
<a id="pl.51.8"></a><var>51.8</var>that has been assigned a tax account or reimbursable account shall must notify the <br/>
<a id="pl.51.9"></a><var>51.9</var>commissioner by electronic transmission, in a format prescribed by the commissioner, <br/>
<a id="pl.51.10"></a><var>51.10</var>that the employer no longer has employees and does not intend or expect to pay wages <br/>
<a id="pl.51.11"></a><var>51.11</var>to any employees in the next calendar year and into the foreseeable future. Upon such <br/>
<a id="pl.51.12"></a><var>51.12</var>notification, the commissioner shall not require the employer is no longer required to file <br/>
<a id="pl.51.13"></a><var>51.13</var>wage detail reports under section 
         <statute_ref>268.044, subdivision 1</statute_ref>, paragraph (d).<br/>
<a id="pl.51.14"></a><var>51.14</var>    (e) An employer that has terminated business regains its previous tax account under <br/>
<a id="pl.51.15"></a><var>51.15</var>section 268.045, with the experience rating history of that account, if the employer again <br/>
<a id="pl.51.16"></a><var>51.16</var>commences business and if:<br/>
<a id="pl.51.17"></a><var>51.17</var>    (1) less than 14 calendar quarters have elapsed in which no wages were paid for <br/>
<a id="pl.51.18"></a><var>51.18</var>covered employment;<br/>
<a id="pl.51.19"></a><var>51.19</var>    (2) the experience rating history regained contains taxable wages; and<br/>
<a id="pl.51.20"></a><var>51.20</var>    (3) the experience rating history has not been transferred to a successor under <br/>
<a id="pl.51.21"></a><var>51.21</var>section 268.051, subdivision 4.<br/>
<br/>
<a id="bill.4.6.0"></a><a id="pl.51.22"></a><var>51.22</var>    Sec. 6. <b> REPEALER.</b><br/>
<a id="pl.51.23"></a><var>51.23</var>Minnesota Rules, parts 3315.0210; 3315.0220; 3315.0515; 3315.0520; 3315.0525; <br/>
<a id="pl.51.24"></a><var>51.24</var>3315.0530, subparts 2, 3, 4, 5, and 6; 3315.0540; 3315.0550; 3315.0910, subparts 1, 2, <br/>
<a id="pl.51.25"></a><var>51.25</var>3, 4, 5, 6, 7, and 8; 3315.1005, subparts 1 and 3; 3315.1315, subpart 4; 3315.2010; and <br/>
<a id="pl.51.26"></a><var>51.26</var>3315.2810, subparts 2 and 4, are repealed.<br/>
<br/>
<a id="bill.4.7.0"></a><a id="pl.51.27"></a><var>51.27</var>    Sec. 7. <b>EFFECTIVE DATE.</b><br/>
<a id="pl.51.28"></a><var>51.28</var>    Sections 1 to 6 are effective September 30, 2007.<br/>
<br/>
<a id="bill.5.0.0"></a>

<a id="bill.5.1.0"></a><a id="pl.51.31"></a><var>51.31</var>    Section 1. <b>STATEMENT OF INTENT.</b><br/>
<a id="pl.51.32"></a><var>51.32</var>    This article substitutes the term "disqualify" or similar terms with the term <br/>
<a id="pl.51.33"></a><var>51.33</var>"ineligible" or similar terms in Minnesota Statutes, chapter 268. Both terms are currently <br/>
<a id="pl.52.1"></a><var>52.1</var>used throughout the unemployment insurance law. This substitution is not intended as <br/>
<a id="pl.52.2"></a><var>52.2</var>a substantive change. It is done for simplification, to achieve consistency and avoid <br/>
<a id="pl.52.3"></a><var>52.3</var>confusion, as the terms have the same common meaning and the same effect under the <br/>
<a id="pl.52.4"></a><var>52.4</var>statute.<br/>
<br/>
<a id="bill.5.2.0"></a><a id="pl.52.5"></a><var>52.5</var>    Sec. 2. Minnesota Statutes 2006, section 268.035, subdivision 12, is amended to read:<br/>
<a id="pl.52.6"></a><var>52.6</var>    Subd. 12. <b>Covered employment.</b> "Covered employment" means the following <br/>
<a id="pl.52.7"></a><var>52.7</var>unless excluded as "noncovered employment" under subdivision 20:<br/>
<a id="pl.52.8"></a><var>52.8</var>    (1) an employee's entire employment during the calendar quarter if:<br/>
<a id="pl.52.9"></a><var>52.9</var>    (i) the employment is performed entirely in Minnesota;<br/>
<a id="pl.52.10"></a><var>52.10</var>    (ii) the employment is performed primarily in Minnesota, and the employment <br/>
<a id="pl.52.11"></a><var>52.11</var>performed outside Minnesota is incidental to the employment in Minnesota; or<br/>
<a id="pl.52.12"></a><var>52.12</var>    (iii) the employment is not performed primarily in any one state but some of the <br/>
<a id="pl.52.13"></a><var>52.13</var>employment is performed in Minnesota and the base of operations or the place from which <br/>
<a id="pl.52.14"></a><var>52.14</var>the employment is directed or controlled is in Minnesota; or the base of operations or <br/>
<a id="pl.52.15"></a><var>52.15</var>place from which the employment is directed or controlled is not in any state in which <br/>
<a id="pl.52.16"></a><var>52.16</var>where part of the employment is performed, but the employee's residence is in Minnesota;<br/>
<a id="pl.52.17"></a><var>52.17</var>    (2) an employee's employment during the calendar quarter wherever performed <br/>
<a id="pl.52.18"></a><var>52.18</var>within the United States or Canada, if:<br/>
<a id="pl.52.19"></a><var>52.19</var>    (i) the employment is not covered under the unemployment insurance program of <br/>
<a id="pl.52.20"></a><var>52.20</var>any other state or Canada; and<br/>
<a id="pl.52.21"></a><var>52.21</var>    (ii) the place from which the employment is directed or controlled is in Minnesota;<br/>
<a id="pl.52.22"></a><var>52.22</var>    (3) the employment during the calendar quarter of an employee who is a citizen of <br/>
<a id="pl.52.23"></a><var>52.23</var>the United States, performed outside the United States, except in Canada, in the employ of <br/>
<a id="pl.52.24"></a><var>52.24</var>an American employer if:<br/>
<a id="pl.52.25"></a><var>52.25</var>    (i) the employer's principal place of business in the United States is located in <br/>
<a id="pl.52.26"></a><var>52.26</var>Minnesota;<br/>
<a id="pl.52.27"></a><var>52.27</var>    (ii) the employer has no place of business in the United States, but the employer <br/>
<a id="pl.52.28"></a><var>52.28</var>is an individual who is a resident of Minnesota, or the employer is a corporation that is <br/>
<a id="pl.52.29"></a><var>52.29</var>organized under the laws of Minnesota, or the employer is a partnership or a trust and the <br/>
<a id="pl.52.30"></a><var>52.30</var>number of partners or trustees who are residents of Minnesota is greater than the number <br/>
<a id="pl.52.31"></a><var>52.31</var>who are residents of any one other state;<br/>
<a id="pl.52.32"></a><var>52.32</var>    (iii) none of the criteria of subclauses (i) and (ii) is met but the employer has elected <br/>
<a id="pl.52.33"></a><var>52.33</var>coverage in Minnesota, or the employer having failed to elect coverage in any state, <br/>
<a id="pl.52.34"></a><var>52.34</var>an applicant has made an application for unemployment benefits under section    
         <statute_ref>268.07</statute_ref>, <br/>
<a id="pl.52.35"></a><var>52.35</var>based on the employment; <br/>
<a id="pl.53.1"></a><var>53.1</var>    (iv) an "American employer," for the purposes of this subdivision, means an <br/>
<a id="pl.53.2"></a><var>53.2</var>individual who is a resident of the United States, or a partnership if two-thirds or more <br/>
<a id="pl.53.3"></a><var>53.3</var>of the partners are residents of the United States, or a trust, if all of the trustees are <br/>
<a id="pl.53.4"></a><var>53.4</var>residents of the United States, or a corporation organized under the laws of the United <br/>
<a id="pl.53.5"></a><var>53.5</var>States, or of any state; or<br/>
<a id="pl.53.6"></a><var>53.6</var>    (v) as used in this subdivision, the term "United States" includes the states, the <br/>
<a id="pl.53.7"></a><var>53.7</var>District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands;<br/>
<a id="pl.53.8"></a><var>53.8</var>    (4) all employment during the calendar quarter performed by an officer or member <br/>
<a id="pl.53.9"></a><var>53.9</var>of the crew of an American vessel on or in connection with the vessel, if the operating <br/>
<a id="pl.53.10"></a><var>53.10</var>office from which the operations of the vessel operating on navigable waters within, or <br/>
<a id="pl.53.11"></a><var>53.11</var>within and without, the United States are ordinarily and regularly supervised, managed, <br/>
<a id="pl.53.12"></a><var>53.12</var>directed, and controlled is in Minnesota; and<br/>
<a id="pl.53.13"></a><var>53.13</var>    (5) for the purposes of satisfying disqualifications the period of ineligibility under <br/>
<a id="pl.53.14"></a><var>53.14</var>section    
         <statute_ref>268.095, subdivision 10</statute_ref>, "covered employment" shall include includes covered <br/>
<a id="pl.53.15"></a><var>53.15</var>employment under an unemployment insurance program of any other state or employment <br/>
<a id="pl.53.16"></a><var>53.16</var>covered under an unemployment insurance program established by an act of Congress. <br/>
<br/>
<a id="bill.5.3.0"></a><a id="pl.53.17"></a><var>53.17</var>    Sec. 3. Minnesota Statutes 2006, section 268.069, subdivision 1, is amended to read:<br/>
<a id="pl.53.18"></a><var>53.18</var>    Subdivision 1. <b>Requirements.</b> The commissioner shall pay unemployment benefits <br/>
<a id="pl.53.19"></a><var>53.19</var>from the trust fund to an applicant who has met each of the following requirements:<br/>
<a id="pl.53.20"></a><var>53.20</var>    (1) the applicant has filed an application for unemployment benefits and established <br/>
<a id="pl.53.21"></a><var>53.21</var>a benefit account in accordance with section 
         <statute_ref>268.07</statute_ref>;<br/>
<a id="pl.53.22"></a><var>53.22</var>    (2) the applicant is has not subject to a disqualification from been held ineligible for <br/>
<a id="pl.53.23"></a><var>53.23</var>unemployment benefits under section 
         <statute_ref>268.095</statute_ref> because of a quit or discharge;<br/>
<a id="pl.53.24"></a><var>53.24</var>    (3) the applicant has met all of the ongoing eligibility requirements under sections <br/>
<statute_ref><a id="pl.53.25"></a><var>53.25</var>268.085
         </statute_ref> and 
         <statute_ref>268.086</statute_ref>;<br/>
<a id="pl.53.26"></a><var>53.26</var>    (4) the applicant does not have an outstanding overpayment of unemployment <br/>
<a id="pl.53.27"></a><var>53.27</var>benefits, including any penalties or interest; and<br/>
<a id="pl.53.28"></a><var>53.28</var>    (5) the applicant is has not been held ineligible for unemployment benefits under <br/>
<a id="pl.53.29"></a><var>53.29</var>section 
         <statute_ref>268.182</statute_ref> because of a false representation or concealment of facts.<br/>
<br/>
<a id="bill.5.4.0"></a><a id="pl.53.30"></a><var>53.30</var>    Sec. 4. Minnesota Statutes 2006, section 268.095, subdivision 4, is amended to read:<br/>
<a id="pl.53.31"></a><var>53.31</var>    Subd. 4. <b>Discharge.</b> An applicant who was discharged from employment by an <br/>
<a id="pl.53.32"></a><var>53.32</var>employer shall be disqualified from is ineligible for all unemployment benefits according <br/>
<a id="pl.53.33"></a><var>53.33</var>to subdivision 10 only if:<br/>
<a id="pl.54.1"></a><var>54.1</var>    (1) the applicant was discharged because of employment misconduct as defined <br/>
<a id="pl.54.2"></a><var>54.2</var>in subdivision 6; or<br/>
<a id="pl.54.3"></a><var>54.3</var>    (2) the applicant was discharged because of aggravated employment misconduct as <br/>
<a id="pl.54.4"></a><var>54.4</var>defined in subdivision 6a.<br/>
<br/>
<a id="bill.5.5.0"></a><a id="pl.54.5"></a><var>54.5</var>    Sec. 5. Minnesota Statutes 2006, section 268.095, subdivision 7, is amended to read:<br/>
<a id="pl.54.6"></a><var>54.6</var>    Subd. 7. <b>Act or omissions after separation.</b> An applicant shall may not be <br/>
<a id="pl.54.7"></a><var>54.7</var>disqualified from held ineligible for unemployment benefits under section 
<statute_ref>268.085, <br/>
<a id="pl.54.8"></a><var>54.8</var>subdivision 13c
</statute_ref>, and this section for any acts or omissions occurring after the applicant's <br/>
<a id="pl.54.9"></a><var>54.9</var>separation from employment with the employer. A layoff due to because of lack of work <br/>
<a id="pl.54.10"></a><var>54.10</var>is considered a separation from employment.<br/>
<br/>
<a id="bill.5.6.0"></a><a id="pl.54.11"></a><var>54.11</var>    Sec. 6. Minnesota Statutes 2006, section 268.095, subdivision 10, is amended to read:<br/>
<a id="pl.54.12"></a><var>54.12</var>    Subd. 10. <b>Disqualification</b><b> Ineligibility</b><b> duration.</b> (a) A disqualification <br/>
<a id="pl.54.13"></a><var>54.13</var>Ineligibility from the payment of all unemployment benefits under subdivisions 1 and <br/>
<a id="pl.54.14"></a><var>54.14</var>4 shall be is for the duration of the applicant's unemployment and until the end of the <br/>
<a id="pl.54.15"></a><var>54.15</var>calendar week that the applicant had total earnings in subsequent covered employment of <br/>
<a id="pl.54.16"></a><var>54.16</var>eight times the applicant's weekly unemployment benefit amount.<br/>
<a id="pl.54.17"></a><var>54.17</var>    (b) Any disqualification Ineligibility imposed under subdivisions 1 and 4 shall begin <br/>
<a id="pl.54.18"></a><var>54.18</var>begins on the Sunday of the week that the applicant became separated from employment.<br/>
<a id="pl.54.19"></a><var>54.19</var>    (c) In addition to paragraph (a), if the applicant was discharged from employment <br/>
<a id="pl.54.20"></a><var>54.20</var>because of aggravated employment misconduct, wage credits from that employment <br/>
<a id="pl.54.21"></a><var>54.21</var>shall be are canceled.<br/>
<br/>
<a id="bill.5.7.0"></a><a id="pl.54.22"></a><var>54.22</var>    Sec. 7. Minnesota Statutes 2006, section 268.101, is amended to read:<br/>
<a id="pl.54.23"></a><var>54.23</var><b>268.101 DETERMINATIONS ON ISSUES OF </b><b>DISQUALIFICATION AND </b><br/>
<a id="pl.54.24"></a><var>54.24</var><b>ELIGIBILITY</b><b> INELIGIBILITY</b><b>.</b><br/>
<a id="pl.54.25"></a><var>54.25</var>    Subdivision 1. <b>Notification.</b> (a) In an application for unemployment benefits, <br/>
<a id="pl.54.26"></a><var>54.26</var>each applicant shall must report the name and the reason for no longer working for the <br/>
<a id="pl.54.27"></a><var>54.27</var>applicant's most recent employer, as well as the names of all employers and the reasons <br/>
<a id="pl.54.28"></a><var>54.28</var>for no longer working for all employers during the six calendar months prior to before <br/>
<a id="pl.54.29"></a><var>54.29</var>the date of the application. If the reason reported for no longer working for any of those <br/>
<a id="pl.54.30"></a><var>54.30</var>employers is other than a layoff due to because of lack of work, that shall raise raises <br/>
<a id="pl.54.31"></a><var>54.31</var>an issue of disqualification ineligibility that the department shall must determine. An <br/>
<a id="pl.54.32"></a><var>54.32</var>applicant shall must report any offers of employment refused during the eight calendar <br/>
<a id="pl.54.33"></a><var>54.33</var>weeks prior to before the date of the application for unemployment benefits and the name <br/>
<a id="pl.55.1"></a><var>55.1</var>of the employer that made the offer. An applicant's failure to report the name of an <br/>
<a id="pl.55.2"></a><var>55.2</var>employer, or giving an incorrect reason for no longer working for an employer, or failing <br/>
<a id="pl.55.3"></a><var>55.3</var>to disclose an offer of employment that was refused, shall be considered is a violation of <br/>
<a id="pl.55.4"></a><var>55.4</var>section 
         <statute_ref>268.182, subdivision 2</statute_ref>.<br/>
<a id="pl.55.5"></a><var>55.5</var>    In an application, the applicant shall must  also provide all information necessary to <br/>
<a id="pl.55.6"></a><var>55.6</var>determine the applicant's eligibility for unemployment benefits under section 
<statute_ref>268.085</statute_ref> this <br/>
<a id="pl.55.7"></a><var>55.7</var>chapter. If the applicant fails or refuses to provide information necessary to determine <br/>
<a id="pl.55.8"></a><var>55.8</var>the applicant's eligibility for unemployment benefits under section 
<statute_ref>268.085</statute_ref>, the applicant <br/>
<a id="pl.55.9"></a><var>55.9</var>shall be is ineligible for unemployment benefits under section 
         <statute_ref>268.085, subdivision 2</statute_ref>, until <br/>
<a id="pl.55.10"></a><var>55.10</var>the applicant provides this required information.<br/>
<a id="pl.55.11"></a><var>55.11</var>    (b) Upon establishment of a benefit account under section 
<statute_ref>268.07, subdivision 2</statute_ref>, the <br/>
<a id="pl.55.12"></a><var>55.12</var>commissioner shall notify, by mail or electronic transmission, all employers the applicant <br/>
<a id="pl.55.13"></a><var>55.13</var>was required to report on the application and all base period employers and determined <br/>
<a id="pl.55.14"></a><var>55.14</var>successors to those employers under section 
         <statute_ref>268.051, subdivision 4</statute_ref>, in order to provide the <br/>
<a id="pl.55.15"></a><var>55.15</var>employer an opportunity to raise, in a manner and format prescribed by the commissioner, <br/>
<a id="pl.55.16"></a><var>55.16</var>any issue of disqualification or any issue of eligibility ineligibility. An employer shall <br/>
<a id="pl.55.17"></a><var>55.17</var>must be informed of the effect that failure to raise an issue of disqualification ineligibility <br/>
<a id="pl.55.18"></a><var>55.18</var>as a result of a quit or discharge of the applicant, within ten calendar days after sending of <br/>
<a id="pl.55.19"></a><var>55.19</var>the notice, as provided for under subdivision 2, paragraph (b), may have on the employer <br/>
<a id="pl.55.20"></a><var>55.20</var>under section 
         <statute_ref>268.047</statute_ref>.<br/>
<a id="pl.55.21"></a><var>55.21</var>    (c) Each applicant shall must report any employment, and loss of employment, and <br/>
<a id="pl.55.22"></a><var>55.22</var>offers of employment refused, during those weeks the applicant filed continued biweekly <br/>
<a id="pl.55.23"></a><var>55.23</var>requests for unemployment benefits pursuant to under section 
         <statute_ref>268.086</statute_ref>. Each applicant <br/>
<a id="pl.55.24"></a><var>55.24</var>who stops filing continued biweekly requests during the benefit year and later begins <br/>
<a id="pl.55.25"></a><var>55.25</var>filing continued biweekly requests during that same benefit year shall must report the <br/>
<a id="pl.55.26"></a><var>55.26</var>name of any employer the applicant worked for during the period between the filing <br/>
<a id="pl.55.27"></a><var>55.27</var>of continued biweekly requests and the reason the applicant stopped working for the <br/>
<a id="pl.55.28"></a><var>55.28</var>employer. The applicant shall must report any offers of employment refused during the <br/>
<a id="pl.55.29"></a><var>55.29</var>period between the filing of continued biweekly requests for unemployment benefits. <br/>
<a id="pl.55.30"></a><var>55.30</var>Those employers from which the applicant has reported a loss of employment pursuant <br/>
<a id="pl.55.31"></a><var>55.31</var>to under this paragraph shall must be notified by mail or electronic transmission and <br/>
<a id="pl.55.32"></a><var>55.32</var>provided an opportunity to raise, in a manner prescribed by the commissioner, any issue <br/>
<a id="pl.55.33"></a><var>55.33</var>of disqualification or any issue of eligibility ineligibility. An employer shall must be <br/>
<a id="pl.55.34"></a><var>55.34</var>informed of the effect that failure to raise an issue of ineligibility as a result of a quit or a <br/>
<a id="pl.55.35"></a><var>55.35</var>discharge of the applicant may have on the employer under section 
         <statute_ref>268.047</statute_ref>.<br/>
<a id="pl.56.1"></a><var>56.1</var>    (d) The purpose for requiring the applicant to report the name of employers and the <br/>
<a id="pl.56.2"></a><var>56.2</var>reason for no longer working for those employers, or offers of employment refused, under <br/>
<a id="pl.56.3"></a><var>56.3</var>paragraphs (a) and (c) is for the commissioner to obtain information from an applicant <br/>
<a id="pl.56.4"></a><var>56.4</var>raising all issues that may have the potential of disqualifying result in the applicant from <br/>
<a id="pl.56.5"></a><var>56.5</var>being ineligible for unemployment benefits under section 
         <statute_ref>268.095</statute_ref>, because of a quit or <br/>
<a id="pl.56.6"></a><var>56.6</var>discharge, or the applicant being ineligible for unemployment benefits under section <br/>
<statute_ref><a id="pl.56.7"></a><var>56.7</var>268.085, subdivision 13c
         </statute_ref>. If the reason given by the applicant for no longer working for <br/>
<a id="pl.56.8"></a><var>56.8</var>an employer is other than a layoff due to because of lack of work, that shall raise raises <br/>
<a id="pl.56.9"></a><var>56.9</var>an issue of disqualification ineligibility and the applicant shall be is required, as part <br/>
<a id="pl.56.10"></a><var>56.10</var>of the determination process under subdivision 2, paragraph (a), to state all the facts <br/>
<a id="pl.56.11"></a><var>56.11</var>about the cause for no longer working for the employer, if known. If the applicant fails <br/>
<a id="pl.56.12"></a><var>56.12</var>or refuses to provide any required information, the applicant shall be is ineligible for <br/>
<a id="pl.56.13"></a><var>56.13</var>unemployment benefits under section 
         <statute_ref>268.085, subdivision 2</statute_ref>, until the applicant provides <br/>
<a id="pl.56.14"></a><var>56.14</var>this required information.<br/>
<a id="pl.56.15"></a><var>56.15</var>    Subd. 2. <b>Disqualification</b><b> Determination.</b> (a) The commissioner shall determine <br/>
<a id="pl.56.16"></a><var>56.16</var>any issue of disqualification ineligibility raised by information required from an applicant <br/>
<a id="pl.56.17"></a><var>56.17</var>under subdivision 1, paragraph (a) or (c), and send to the applicant and any involved <br/>
<a id="pl.56.18"></a><var>56.18</var>employer, by mail or electronic transmission, a determination of disqualification eligibility <br/>
<a id="pl.56.19"></a><var>56.19</var>or a determination of nondisqualification ineligibility, as is appropriate. The determination <br/>
<a id="pl.56.20"></a><var>56.20</var>shall on an issue of ineligibility as a result of a quit or a discharge of the applicant must <br/>
<a id="pl.56.21"></a><var>56.21</var>state the effect on the employer under section 
         <statute_ref>268.047</statute_ref>. A determination shall must be <br/>
<a id="pl.56.22"></a><var>56.22</var>made pursuant to in accordance with this paragraph even if a notified employer has not <br/>
<a id="pl.56.23"></a><var>56.23</var>raised the issue of disqualification ineligibility.<br/>
<a id="pl.56.24"></a><var>56.24</var>    (b) The commissioner shall determine any issue of disqualification ineligibility <br/>
<a id="pl.56.25"></a><var>56.25</var>raised by an employer and send to the applicant and that employer, by mail or electronic <br/>
<a id="pl.56.26"></a><var>56.26</var>transmission, a determination of disqualification eligibility or a determination of <br/>
<a id="pl.56.27"></a><var>56.27</var>nondisqualification ineligibility as is appropriate. The determination shall on an issue of <br/>
<a id="pl.56.28"></a><var>56.28</var>ineligibility as a result of a quit or discharge of the applicant must state the effect on the <br/>
<a id="pl.56.29"></a><var>56.29</var>employer under section 
         <statute_ref>268.047</statute_ref>.<br/>
<a id="pl.56.30"></a><var>56.30</var>    If a base period employer:<br/>
<a id="pl.56.31"></a><var>56.31</var>    (1) was not the applicant's most recent employer prior to before the application for <br/>
<a id="pl.56.32"></a><var>56.32</var>unemployment benefits;<br/>
<a id="pl.56.33"></a><var>56.33</var>    (2) did not employ the applicant during the six calendar months prior to before the <br/>
<a id="pl.56.34"></a><var>56.34</var>application for unemployment benefits; and<br/>
<a id="pl.57.1"></a><var>57.1</var>    (3) did not raise an issue of disqualification ineligibility as a result of a quit or <br/>
<a id="pl.57.2"></a><var>57.2</var>discharge of the applicant within ten calendar days of notification under subdivision 1, <br/>
<a id="pl.57.3"></a><var>57.3</var>paragraph (b);<br/>
<a id="pl.57.4"></a><var>57.4</var>then any exception under section 
         <statute_ref>268.047, subdivisions 2 and 3</statute_ref>, shall begin begins the <br/>
<a id="pl.57.5"></a><var>57.5</var>Sunday two weeks following the week that the issue of disqualification ineligibility as a <br/>
<a id="pl.57.6"></a><var>57.6</var>result of a quit or discharge of the applicant was raised by the employer.<br/>
<a id="pl.57.7"></a><var>57.7</var>    A communication from an employer must specifically set out why the applicant <br/>
<a id="pl.57.8"></a><var>57.8</var>should be determined ineligible for unemployment benefits for that communication to be <br/>
<a id="pl.57.9"></a><var>57.9</var>considered to have raised an issue of ineligibility for purposes of this section. A statement <br/>
<a id="pl.57.10"></a><var>57.10</var>of "protest" or a similar term without more information does not constitute raising an issue <br/>
<a id="pl.57.11"></a><var>57.11</var>of ineligibility for purposes of this section.<br/>
<a id="pl.57.12"></a><var>57.12</var>    (c) If any time within 24 months from the establishment of a benefit account <br/>
<a id="pl.57.13"></a><var>57.13</var>the commissioner finds that an applicant failed to report any employment, or loss of <br/>
<a id="pl.57.14"></a><var>57.14</var>employment that was required to be provided by the applicant under this section, the <br/>
<a id="pl.57.15"></a><var>57.15</var>commissioner shall determine any issue of disqualification on that loss of employment <br/>
<a id="pl.57.16"></a><var>57.16</var>and send to the applicant and involved employer, by mail or electronic transmission, <br/>
<a id="pl.57.17"></a><var>57.17</var>a determination of disqualification or a determination of nondisqualification, as is <br/>
<a id="pl.57.18"></a><var>57.18</var>appropriate. The determination shall state the effect on the employer under section <br/>
<a id="pl.57.19"></a><var>57.19</var><statute_ref>268.047</statute_ref>.<br/>
<a id="pl.57.20"></a><var>57.20</var>    This paragraph shall not prevent the imposition of any penalty under section 
<statute_ref>268.18, <br/>
<a id="pl.57.21"></a><var>57.21</var>subdivision 2
</statute_ref>, or 
<statute_ref>268.182</statute_ref>.<br/>
<a id="pl.57.22"></a><var>57.22</var>    (d) (c) An issue of disqualification shall be ineligibility is determined based upon <br/>
<a id="pl.57.23"></a><var>57.23</var>that information required of an applicant, any information that may be obtained from an <br/>
<a id="pl.57.24"></a><var>57.24</var>applicant or employer, and information from any other source, without regard to any <br/>
<a id="pl.57.25"></a><var>57.25</var>common law burden of proof.<br/>
<a id="pl.57.26"></a><var>57.26</var>    (e) A determination of disqualification or a determination of nondisqualification shall <br/>
<a id="pl.57.27"></a><var>57.27</var>be final unless an appeal is filed by the applicant or notified employer within 30 calendar <br/>
<a id="pl.57.28"></a><var>57.28</var>days after sending. The determination shall contain a prominent statement indicating <br/>
<a id="pl.57.29"></a><var>57.29</var>the consequences of not appealing. Proceedings on the appeal shall be conducted in <br/>
<a id="pl.57.30"></a><var>57.30</var>accordance with section 
<statute_ref>268.105</statute_ref>.<br/>
<a id="pl.57.31"></a><var>57.31</var>    (f) An issue of disqualification for purposes of this section shall include any reason <br/>
<a id="pl.57.32"></a><var>57.32</var>for no longer working for an employer other than a layoff due to lack of work, any <br/>
<a id="pl.57.33"></a><var>57.33</var>question of a disqualification from unemployment benefits under section 
<statute_ref>268.095</statute_ref>, any <br/>
<a id="pl.57.34"></a><var>57.34</var>question of an exception to disqualification under section 
<statute_ref>268.095</statute_ref>, any question of effect <br/>
<a id="pl.57.35"></a><var>57.35</var>on an employer under section 
<statute_ref>268.047</statute_ref>, and any question of an otherwise imposed <br/>
<a id="pl.57.36"></a><var>57.36</var>disqualification that an applicant has satisfied under section 
<statute_ref>268.095, subdivision 10</statute_ref>.<br/>
<a id="pl.58.1"></a><var>58.1</var>    (g) (d) Regardless of the requirements of this subdivision, the commissioner is not <br/>
<a id="pl.58.2"></a><var>58.2</var>required to send to an applicant a copy of the determination where the applicant has <br/>
<a id="pl.58.3"></a><var>58.3</var>satisfied any otherwise potential disqualification period of ineligibility because of a quit or <br/>
<a id="pl.58.4"></a><var>58.4</var>a discharge under section 
         <statute_ref>268.095, subdivision 10</statute_ref>.<br/>
<a id="pl.58.5"></a><var>58.5</var>    (e) The commissioner may issue a determination on an issue of ineligibility at any <br/>
<a id="pl.58.6"></a><var>58.6</var>time within 24 months from the establishment of a benefit account based upon information <br/>
<a id="pl.58.7"></a><var>58.7</var>from any source, even if the issue of ineligibility was not raised by the applicant or an <br/>
<a id="pl.58.8"></a><var>58.8</var>employer.<br/>
<a id="pl.58.9"></a><var>58.9</var>    This paragraph does not prevent the imposition of a penalty under section  
<statute_ref>268.18, <br/>
<a id="pl.58.10"></a><var>58.10</var>subdivision 2
</statute_ref>, or  
<statute_ref>268.182</statute_ref>. <br/>
<a id="pl.58.11"></a><var>58.11</var>    (f) A determination of eligibility or determination of ineligibility is final unless an <br/>
<a id="pl.58.12"></a><var>58.12</var>appeal is filed by the applicant or notified employer within 20 calendar days after sending. <br/>
<a id="pl.58.13"></a><var>58.13</var>The determination must contain a prominent statement indicating the consequences of not <br/>
<a id="pl.58.14"></a><var>58.14</var>appealing. Proceedings on the appeal are conducted in accordance with section  
<statute_ref>268.105</statute_ref>. <br/>
<a id="pl.58.15"></a><var>58.15</var>    (g) An issue of ineligibility required to be determined under this section includes <br/>
<a id="pl.58.16"></a><var>58.16</var>any question regarding the denial or allowing of unemployment benefits under this chapter <br/>
<a id="pl.58.17"></a><var>58.17</var>except for issues under section 268.07. An issue of ineligibility for purposes of this section <br/>
<a id="pl.58.18"></a><var>58.18</var>includes any question of effect on an employer under section 268.047. <br/>
<a id="pl.58.19"></a><var>58.19</var>    (h) Except for issues of ineligibility as a result of a quit or discharge of the applicant, <br/>
<a id="pl.58.20"></a><var>58.20</var>the employer will be (1) sent a copy of the determination of eligibility or a determination <br/>
<a id="pl.58.21"></a><var>58.21</var>of ineligibility, or (2) considered an involved employer for purposes of an appeal under <br/>
<a id="pl.58.22"></a><var>58.22</var>section  
<statute_ref>268.105, only if the employer raised the issue of ineligibility</statute_ref>. <br/>
<a id="pl.58.23"></a><var>58.23</var>    Subd. 3. <b>Eligibility determination.</b> (a) The commissioner shall determine any <br/>
<a id="pl.58.24"></a><var>58.24</var>issue of eligibility raised by an employer, and send to the applicant and that employer, <br/>
<a id="pl.58.25"></a><var>58.25</var>by mail or electronic transmission, a determination of eligibility or a determination <br/>
<a id="pl.58.26"></a><var>58.26</var>of ineligibility, as is appropriate.<br/>
<a id="pl.58.27"></a><var>58.27</var>    (b) The commissioner shall determine any issue of eligibility raised by information <br/>
<a id="pl.58.28"></a><var>58.28</var>obtained from an applicant and send to the applicant, by mail or electronic transmission, <br/>
<a id="pl.58.29"></a><var>58.29</var>a determination of eligibility or a determination of ineligibility, as is appropriate. A <br/>
<a id="pl.58.30"></a><var>58.30</var>determination shall be made pursuant to this paragraph even if a notified employer has <br/>
<a id="pl.58.31"></a><var>58.31</var>not raised the issue of eligibility.<br/>
<a id="pl.58.32"></a><var>58.32</var>    (c) If any time within 24 months from the establishment of a benefit account the <br/>
<a id="pl.58.33"></a><var>58.33</var>commissioner finds the applicant failed to provide, on an application for unemployment <br/>
<a id="pl.58.34"></a><var>58.34</var>benefits or on a continued biweekly request for unemployment benefits, requested <br/>
<a id="pl.58.35"></a><var>58.35</var>information on an issue of eligibility, the commissioner shall determine the issue of <br/>
<a id="pl.59.1"></a><var>59.1</var>eligibility and send to the applicant, by mail or electronic transmission, a determination of <br/>
<a id="pl.59.2"></a><var>59.2</var>eligibility or a determination of ineligibility, as is appropriate.<br/>
<a id="pl.59.3"></a><var>59.3</var>    This paragraph shall not prevent the imposition of a penalty under section 
<statute_ref>268.18, <br/>
<a id="pl.59.4"></a><var>59.4</var>subdivision 2
</statute_ref>, or 
<statute_ref>268.182</statute_ref>. <br/>
<a id="pl.59.5"></a><var>59.5</var>    (d) A determination of eligibility or determination of ineligibility shall be final <br/>
<a id="pl.59.6"></a><var>59.6</var>unless an appeal is filed by the applicant or notified employer within 30 calendar <br/>
<a id="pl.59.7"></a><var>59.7</var>days after sending. The determination shall contain a prominent statement indicating <br/>
<a id="pl.59.8"></a><var>59.8</var>the consequences of not appealing. Proceedings on the appeal shall be conducted in <br/>
<a id="pl.59.9"></a><var>59.9</var>accordance with section 
<statute_ref>268.105</statute_ref>. <br/>
<a id="pl.59.10"></a><var>59.10</var>    (e) An issue of eligibility for purposes of this section shall include any question <br/>
<a id="pl.59.11"></a><var>59.11</var>regarding the denial or allowing of unemployment benefits under sections 
<statute_ref>268.085</statute_ref>, <br/>
<a id="pl.59.12"></a><var>59.12</var><statute_ref>268.086</statute_ref>, 
<statute_ref>268.115</statute_ref>, 
<statute_ref>268.125</statute_ref>, 
<statute_ref>268.135</statute_ref>, and 
<statute_ref>268.155</statute_ref>. <br/>
<a id="pl.59.13"></a><var>59.13</var>    (f) Only if an employer raised the issue of eligibility shall the employer be: (1) sent <br/>
<a id="pl.59.14"></a><var>59.14</var>the determination of eligibility or a determination of ineligibility, or (2) considered an <br/>
<a id="pl.59.15"></a><var>59.15</var>involved employer for purposes of an appeal under section 
<statute_ref>268.105</statute_ref>. <br/>
<a id="pl.59.16"></a><var>59.16</var>    Subd. 3a. <b>Direct hearing.</b> Regardless of any provision of the Minnesota <br/>
<a id="pl.59.17"></a><var>59.17</var>Unemployment Insurance Law, the commissioner or an unemployment law judge <br/>
<a id="pl.59.18"></a><var>59.18</var>may, prior to before a determination being made under this chapter, refer any issue of <br/>
<a id="pl.59.19"></a><var>59.19</var>disqualification, any issue of eligibility ineligibility, or any other issue under this chapter, <br/>
<a id="pl.59.20"></a><var>59.20</var>directly for hearing in accordance with section 
         <statute_ref>268.105, subdivision 1</statute_ref>. The status of the <br/>
<a id="pl.59.21"></a><var>59.21</var>issue shall be is the same as if a determination had been made and an appeal filed.<br/>
<a id="pl.59.22"></a><var>59.22</var>    Subd. 4. <b>Amended determination.</b> Unless an appeal has been filed, the <br/>
<a id="pl.59.23"></a><var>59.23</var>commissioner, on the commissioner's own motion, may reconsider a determination of <br/>
<a id="pl.59.24"></a><var>59.24</var>disqualification or nondisqualification or a determination of eligibility or ineligibility that <br/>
<a id="pl.59.25"></a><var>59.25</var>has not become final and issue an amended determination. Any amended determination <br/>
<a id="pl.59.26"></a><var>59.26</var>shall must be sent to the applicant and any involved employer by mail or electronic <br/>
<a id="pl.59.27"></a><var>59.27</var>transmission. Any amended determination shall be is final unless an appeal is filed by the <br/>
<a id="pl.59.28"></a><var>59.28</var>applicant or notified employer within 30 20 calendar days after sending. Proceedings on <br/>
<a id="pl.59.29"></a><var>59.29</var>the appeal shall be are conducted in accordance with section 
         <statute_ref>268.105</statute_ref>. <br/>
<a id="pl.59.30"></a><var>59.30</var>    Subd. 5. <b>Unemployment benefit payment.</b> If a determination or amended <br/>
<a id="pl.59.31"></a><var>59.31</var>determination allows unemployment benefits to an applicant, the unemployment benefits <br/>
<a id="pl.59.32"></a><var>59.32</var>shall must be paid regardless of any appeal period or any appeal having been filed.<br/>
<a id="pl.59.33"></a><var>59.33</var>    Subd. 6. <b>Overpayment.</b> A determination or amended determination that holds an <br/>
<a id="pl.59.34"></a><var>59.34</var>applicant disqualified or ineligible for unemployment benefits for periods an applicant <br/>
<a id="pl.59.35"></a><var>59.35</var>has been paid benefits is considered an overpayment of those unemployment benefits <br/>
<a id="pl.59.36"></a><var>59.36</var>under section 
         <statute_ref>268.18, subdivision 1</statute_ref>. <br/>
<br/>
<a id="bill.5.8.0"></a><a id="pl.60.1"></a><var>60.1</var>    Sec. 8. Minnesota Statutes 2006, section 268.125, subdivision 3, is amended to read:<br/>
<a id="pl.60.2"></a><var>60.2</var>    Subd. 3. <b>Eligibility conditions.</b> An applicant is eligible to receive additional <br/>
<a id="pl.60.3"></a><var>60.3</var>unemployment benefits for any week during the applicant's benefit year if:<br/>
<a id="pl.60.4"></a><var>60.4</var>    (1) the applicant was laid off from employment as a result of a reduction under <br/>
<a id="pl.60.5"></a><var>60.5</var>subdivision 1 or was laid off due to because of lack of work from that employer during the <br/>
<a id="pl.60.6"></a><var>60.6</var>three-month period before, or the three-month period after, the month of the reduction <br/>
<a id="pl.60.7"></a><var>60.7</var>under subdivision 1;<br/>
<a id="pl.60.8"></a><var>60.8</var>    (2) the applicant meets the eligibility requirements under section  
         <statute_ref>268.085</statute_ref>; <br/>
<a id="pl.60.9"></a><var>60.9</var>    (3) the applicant is not subject to a disqualification ineligible under section  
         <statute_ref>268.095 <br/>
<a id="pl.60.10"></a><var>60.10</var>because of a quit or a discharge
</statute_ref>; for the purpose of this subdivision, the disqualifying <br/>
<a id="pl.60.11"></a><var>60.11</var>conditions in section  
<statute_ref>268.095</statute_ref>, and the requalifying requirements, apply to the receipt of <br/>
<a id="pl.60.12"></a><var>60.12</var>additional unemployment benefits; <br/>
<a id="pl.60.13"></a><var>60.13</var>    (4) the applicant has exhausted regular unemployment benefits under section  
         <statute_ref>268.07</statute_ref>, <br/>
<a id="pl.60.14"></a><var>60.14</var>is not entitled to receive extended unemployment benefits under section  
         <statute_ref>268.115</statute_ref>, and <br/>
<a id="pl.60.15"></a><var>60.15</var>is not entitled to receive unemployment benefits under any other state or federal law <br/>
<a id="pl.60.16"></a><var>60.16</var>for that week; and <br/>
<a id="pl.60.17"></a><var>60.17</var>    (5) a majority of the applicant's wage credits were from the employer that had a <br/>
<a id="pl.60.18"></a><var>60.18</var>reduction in operations under subdivision 1.<br/>
<br/>
<a id="bill.5.9.0"></a><a id="pl.60.19"></a><var>60.19</var>    Sec. 9. <b>REVISOR'S INSTRUCTION.</b><br/>
<a id="pl.60.20"></a><var>60.20</var>    In the headnote of Minnesota Statutes, section 268.095, the revisor of statutes shall <br/>
<a id="pl.60.21"></a><var>60.21</var>change the term "DISQUALIFICATION" to "INELIGIBILITY."<br/>
<br/>
<a id="bill.5.10.0"></a><a id="pl.60.22"></a><var>60.22</var>    Sec. 10. <b>EFFECTIVE DATE.</b><br/>
<a id="pl.60.23"></a><var>60.23</var>    This article applies to all department determinations, appeal decisions, and other <br/>
<a id="pl.60.24"></a><var>60.24</var>actions done on or after September 30, 2007.<br/>
<br/>
<a id="bill.6.0.0"></a>

<a id="bill.6.1.0"></a><a id="pl.60.27"></a><var>60.27</var>    Section 1. <b>STATEMENT OF INTENT.</b><br/>
<a id="pl.60.28"></a><var>60.28</var>    This article makes style changes that conform to preferred modern statutory drafting <br/>
<a id="pl.60.29"></a><var>60.29</var>conventions for the use of clear, concise, and plain language.<br/>
<br/>
<a id="bill.6.2.0"></a><a id="pl.60.30"></a><var>60.30</var>    Sec. 2. Minnesota Statutes 2006, section 268.001, is amended to read:<br/>
<a id="pl.60.31"></a><var>60.31</var><b>268.001 CITATION; MINNESOTA UNEMPLOYMENT INSURANCE LAW.</b><br/>
<a id="pl.61.1"></a><var>61.1</var>    This chapter shall will be known and may be cited as the "Minnesota Unemployment <br/>
<a id="pl.61.2"></a><var>61.2</var>Insurance Law."<br/>
<br/>
<a id="bill.6.3.0"></a><a id="pl.61.3"></a><var>61.3</var>    Sec. 3. Minnesota Statutes 2006, section 268.03, subdivision 1, is amended to read:<br/>
<a id="pl.61.4"></a><var>61.4</var>    Subdivision 1. <b>Statement.</b> The public purpose of this chapter is: Economic <br/>
<a id="pl.61.5"></a><var>61.5</var>insecurity due to because of involuntary unemployment of workers in Minnesota is a <br/>
<a id="pl.61.6"></a><var>61.6</var>subject of general concern that requires appropriate action by the legislature. The public <br/>
<a id="pl.61.7"></a><var>61.7</var>good will be is promoted by providing workers who are unemployed through no fault <br/>
<a id="pl.61.8"></a><var>61.8</var>of their own a temporary partial wage replacement to assist the unemployed worker to <br/>
<a id="pl.61.9"></a><var>61.9</var>become reemployed. This program will be known as is the "Minnesota unemployment <br/>
<a id="pl.61.10"></a><var>61.10</var>insurance program."<br/>
<br/>
<a id="bill.6.4.0"></a><a id="pl.61.11"></a><var>61.11</var>    Sec. 4. Minnesota Statutes 2006, section 268.03, subdivision 2, is amended to read:<br/>
<a id="pl.61.12"></a><var>61.12</var>    Subd. 2. <b>Standard of proof.</b> All issues of fact under the Minnesota Unemployment <br/>
<a id="pl.61.13"></a><var>61.13</var>Insurance Law shall be are determined by a preponderance of the evidence. Preponderance <br/>
<a id="pl.61.14"></a><var>61.14</var>of the evidence means evidence in substantiation of a fact that, when weighed against the <br/>
<a id="pl.61.15"></a><var>61.15</var>evidence opposing the fact, is more convincing and has a greater probability of truth.<br/>
<br/>
<a id="bill.6.5.0"></a><a id="pl.61.16"></a><var>61.16</var>    Sec. 5. Minnesota Statutes 2006, section 268.035, subdivision 9, is amended to read:<br/>
<a id="pl.61.17"></a><var>61.17</var>    Subd. 9. <b>Construction/independent contractor.</b> A worker doing commercial <br/>
<a id="pl.61.18"></a><var>61.18</var>or residential building construction or improvement, in the public or private sector, <br/>
<a id="pl.61.19"></a><var>61.19</var>performing services in the course of the trade, business, profession, or occupation of the <br/>
<a id="pl.61.20"></a><var>61.20</var>employer, shall be is considered an employee and not an "independent contractor" unless <br/>
<a id="pl.61.21"></a><var>61.21</var>the worker meets all the following conditions:<br/>
<a id="pl.61.22"></a><var>61.22</var>    (1) maintains a separate business with the independent contractor's own office, <br/>
<a id="pl.61.23"></a><var>61.23</var>equipment, materials, and other facilities;<br/>
<a id="pl.61.24"></a><var>61.24</var>    (2) holds or has applied for a federal employer identification number or has filed <br/>
<a id="pl.61.25"></a><var>61.25</var>business or self-employment income tax returns with the federal Internal Revenue Service <br/>
<a id="pl.61.26"></a><var>61.26</var>based on that work or service in the previous year;<br/>
<a id="pl.61.27"></a><var>61.27</var>    (3) operates under contracts to perform specific services or work for specific amounts <br/>
<a id="pl.61.28"></a><var>61.28</var>of money under which the independent contractor controls the means of performing the <br/>
<a id="pl.61.29"></a><var>61.29</var>services or work;<br/>
<a id="pl.61.30"></a><var>61.30</var>    (4) incurs the main expenses related to the service or work that the independent <br/>
<a id="pl.61.31"></a><var>61.31</var>contractor performs under contract;<br/>
<a id="pl.62.1"></a><var>62.1</var>    (5) is responsible for the satisfactory completion of work or services that the <br/>
<a id="pl.62.2"></a><var>62.2</var>independent contractor contracts to perform and is liable for a failure to complete the <br/>
<a id="pl.62.3"></a><var>62.3</var>work or service;<br/>
<a id="pl.62.4"></a><var>62.4</var>    (6) receives compensation for work or service performed under a contract on a <br/>
<a id="pl.62.5"></a><var>62.5</var>commission or per job or competitive bid basis and not on any other basis;<br/>
<a id="pl.62.6"></a><var>62.6</var>    (7) may realize a profit or suffer a loss under contracts to perform work or service;<br/>
<a id="pl.62.7"></a><var>62.7</var>    (8) has continuing or recurring business liabilities or obligations; and<br/>
<a id="pl.62.8"></a><var>62.8</var>    (9) the success or failure of the independent contractor's business depends on the <br/>
<a id="pl.62.9"></a><var>62.9</var>relationship of business receipts to expenditures.<br/>
<br/>
<a id="bill.6.6.0"></a><a id="pl.62.10"></a><var>62.10</var>    Sec. 6. Minnesota Statutes 2006, section 268.035, subdivision 10, is amended to read:<br/>
<a id="pl.62.11"></a><var>62.11</var>    Subd. 10. <b>Corporation.</b> "Corporation" includes associations, joint-stock <br/>
<a id="pl.62.12"></a><var>62.12</var>companies, and insurance companies. This definition shall is not be exclusive.<br/>
<br/>
<a id="bill.6.7.0"></a><a id="pl.62.13"></a><var>62.13</var>    Sec. 7. Minnesota Statutes 2006, section 268.035, subdivision 11, is amended to read:<br/>
<a id="pl.62.14"></a><var>62.14</var>    Subd. 11. <b>Covered agricultural employment.</b> "Covered agricultural employment" <br/>
<a id="pl.62.15"></a><var>62.15</var>means agricultural employment where:<br/>
<a id="pl.62.16"></a><var>62.16</var>    (1) The employment is performed for a person who:<br/>
<a id="pl.62.17"></a><var>62.17</var>    (i) during any calendar quarter in either the current or the prior calendar year paid <br/>
<a id="pl.62.18"></a><var>62.18</var>wages of $20,000 or more to employees in agricultural employment; or<br/>
<a id="pl.62.19"></a><var>62.19</var>    (ii) for some portion of a day in each of 20 different calendar weeks, whether or <br/>
<a id="pl.62.20"></a><var>62.20</var>not the weeks were consecutive, in either the current or prior calendar year employed <br/>
<a id="pl.62.21"></a><var>62.21</var>in agricultural employment four or more employees, regardless of whether they were <br/>
<a id="pl.62.22"></a><var>62.22</var>employed at the same time.<br/>
<a id="pl.62.23"></a><var>62.23</var>    (2) Any employee who is a member of a crew furnished by a crew leader to be <br/>
<a id="pl.62.24"></a><var>62.24</var>employed in agricultural employment for any other person shall be is treated as an <br/>
<a id="pl.62.25"></a><var>62.25</var>employee of the crew leader:<br/>
<a id="pl.62.26"></a><var>62.26</var>    (i) if the crew leader holds a valid certificate of registration under United States <br/>
<a id="pl.62.27"></a><var>62.27</var>Code, title 29, section 1802, the Migrant and Seasonal Agricultural Worker Protection <br/>
<a id="pl.62.28"></a><var>62.28</var>Act; or substantially all of the members of the crew operate or maintain tractors, <br/>
<a id="pl.62.29"></a><var>62.29</var>mechanized harvesting or crop dusting equipment, or any other mechanized equipment, <br/>
<a id="pl.62.30"></a><var>62.30</var>that is provided by the crew leader; and<br/>
<a id="pl.62.31"></a><var>62.31</var>    (ii) if the employee is not an employee of another person.<br/>
<a id="pl.62.32"></a><var>62.32</var>    (3) Any employee who is furnished by a crew leader to be employed in agricultural <br/>
<a id="pl.62.33"></a><var>62.33</var>employment for any other person and who is not treated as an employee of the crew <br/>
<a id="pl.62.34"></a><var>62.34</var>leader under clause (2):<br/>
<a id="pl.63.1"></a><var>63.1</var>    (i) the other person and not the crew leader shall be is treated as the employer of <br/>
<a id="pl.63.2"></a><var>63.2</var>the employee; and<br/>
<a id="pl.63.3"></a><var>63.3</var>    (ii) the other person shall be is treated as having paid wages to the employee in an <br/>
<a id="pl.63.4"></a><var>63.4</var>amount equal to the amount of wages paid to the employee by the crew leader (either on <br/>
<a id="pl.63.5"></a><var>63.5</var>the crew leader's behalf or on behalf of the other person) for the agricultural employment <br/>
<a id="pl.63.6"></a><var>63.6</var>performed for the other person.<br/>
<a id="pl.63.7"></a><var>63.7</var>    (4) The term "crew leader" means an individual who:<br/>
<a id="pl.63.8"></a><var>63.8</var>    (i) furnishes employees to be employed in agricultural employment for any other <br/>
<a id="pl.63.9"></a><var>63.9</var>person;<br/>
<a id="pl.63.10"></a><var>63.10</var>    (ii) pays (either on the crew leader's own behalf or on behalf of the other person) <br/>
<a id="pl.63.11"></a><var>63.11</var>the employees furnished by the crew leader for the agricultural employment performed <br/>
<a id="pl.63.12"></a><var>63.12</var>by them; and<br/>
<a id="pl.63.13"></a><var>63.13</var>    (iii) has not entered into a written agreement with the other person under which the <br/>
<a id="pl.63.14"></a><var>63.14</var>furnished employee is designated as an employee of the other person.<br/>
<a id="pl.63.15"></a><var>63.15</var>    (5) Employment of an officer or shareholder of a family farm corporation shall be is <br/>
<a id="pl.63.16"></a><var>63.16</var>excluded from covered agricultural employment unless the corporation is an employer <br/>
<a id="pl.63.17"></a><var>63.17</var>under United States Code, title 26, section 3306(a)(2) of the Federal Unemployment <br/>
<a id="pl.63.18"></a><var>63.18</var>Tax Act.<br/>
<a id="pl.63.19"></a><var>63.19</var>    (6) Employment of an individual 16 years of age or under shall be is excluded from <br/>
<a id="pl.63.20"></a><var>63.20</var>covered agricultural employment unless the employer is an employer under United States <br/>
<a id="pl.63.21"></a><var>63.21</var>Code, title 26, section 3306(a)(2) of the Federal Unemployment Tax Act.<br/>
<br/>
<a id="bill.6.8.0"></a><a id="pl.63.22"></a><var>63.22</var>    Sec. 8. Minnesota Statutes 2006, section 268.035, subdivision 13, is amended to read:<br/>
<a id="pl.63.23"></a><var>63.23</var>    Subd. 13. <b>Employee.</b> "Employee" means:<br/>
<a id="pl.63.24"></a><var>63.24</var>    (1) every individual who is performing or has performed services for an employer <br/>
<a id="pl.63.25"></a><var>63.25</var>in employment; or<br/>
<a id="pl.63.26"></a><var>63.26</var>    (2) each individual employed to perform or assist in performing the work of any <br/>
<a id="pl.63.27"></a><var>63.27</var>agent or employee of the employer shall be is considered to be an employee of that <br/>
<a id="pl.63.28"></a><var>63.28</var>employer whether the individual was hired or paid directly by that employer or by the agent <br/>
<a id="pl.63.29"></a><var>63.29</var>or employee, provided the employer had actual or constructive knowledge of the work.<br/>
<br/>
<a id="bill.6.9.0"></a><a id="pl.63.30"></a><var>63.30</var>    Sec. 9. Minnesota Statutes 2006, section 268.035, subdivision 20, is amended to read:<br/>
<a id="pl.63.31"></a><var>63.31</var>    Subd. 20. <b>Noncovered employment.</b> "Noncovered employment" means:<br/>
<a id="pl.63.32"></a><var>63.32</var>    (1) employment for the United States government or an instrumentality thereof, <br/>
<a id="pl.63.33"></a><var>63.33</var>including military service;<br/>
<a id="pl.64.1"></a><var>64.1</var>    (2) employment for a state, other than Minnesota, or a political subdivision or <br/>
<a id="pl.64.2"></a><var>64.2</var>instrumentality thereof;<br/>
<a id="pl.64.3"></a><var>64.3</var>    (3) employment for a foreign government;<br/>
<a id="pl.64.4"></a><var>64.4</var>    (4) employment for an instrumentality wholly owned by a foreign government, <br/>
<a id="pl.64.5"></a><var>64.5</var>if the employment is of a character similar to that performed in foreign countries by <br/>
<a id="pl.64.6"></a><var>64.6</var>employees of the United States government or an instrumentality thereof and the United <br/>
<a id="pl.64.7"></a><var>64.7</var>States Secretary of State has certified that the foreign government grants an equivalent <br/>
<a id="pl.64.8"></a><var>64.8</var>exemption to similar employment performed in the foreign country by employees of the <br/>
<a id="pl.64.9"></a><var>64.9</var>United States government and instrumentalities thereof;<br/>
<a id="pl.64.10"></a><var>64.10</var>    (5) employment covered under United States Code, title 45, section 351, the <br/>
<a id="pl.64.11"></a><var>64.11</var>Railroad Unemployment Insurance Act;<br/>
<a id="pl.64.12"></a><var>64.12</var>    (6) employment covered by a reciprocal arrangement between the commissioner <br/>
<a id="pl.64.13"></a><var>64.13</var>and another state or the federal government which that provides that all employment <br/>
<a id="pl.64.14"></a><var>64.14</var>performed by an individual for an employer during the period covered by the reciprocal <br/>
<a id="pl.64.15"></a><var>64.15</var>arrangement is considered performed entirely within another state;<br/>
<a id="pl.64.16"></a><var>64.16</var>    (7) employment for a church or convention or association of churches, or an <br/>
<a id="pl.64.17"></a><var>64.17</var>organization operated primarily for religious purposes that is operated, supervised, <br/>
<a id="pl.64.18"></a><var>64.18</var>controlled, or principally supported by a church or convention or association of churches <br/>
<a id="pl.64.19"></a><var>64.19</var>described in United States Code, title 26, section 501(c)(3) of the federal Internal Revenue <br/>
<a id="pl.64.20"></a><var>64.20</var>Code and exempt from income tax under section 501(a);<br/>
<a id="pl.64.21"></a><var>64.21</var>    (8) employment of a duly ordained or licensed minister of a church in the exercise of <br/>
<a id="pl.64.22"></a><var>64.22</var>a ministry or by a member of a religious order in the exercise of duties required by the <br/>
<a id="pl.64.23"></a><var>64.23</var>order, for Minnesota or a political subdivision or an organization described in United <br/>
<a id="pl.64.24"></a><var>64.24</var>States Code, title 26, section 501(c)(3) of the federal Internal Revenue Code and exempt <br/>
<a id="pl.64.25"></a><var>64.25</var>from income tax under section 501(a);<br/>
<a id="pl.64.26"></a><var>64.26</var>    (9) employment of an individual receiving rehabilitation of "sheltered" work in <br/>
<a id="pl.64.27"></a><var>64.27</var>a facility conducted for the purpose of carrying out a program of rehabilitation for <br/>
<a id="pl.64.28"></a><var>64.28</var>individuals whose earning capacity is impaired by age or physical or mental deficiency <br/>
<a id="pl.64.29"></a><var>64.29</var>or injury or a program providing "sheltered" work for individuals who because of an <br/>
<a id="pl.64.30"></a><var>64.30</var>impaired physical or mental capacity cannot be readily absorbed in the competitive labor <br/>
<a id="pl.64.31"></a><var>64.31</var>market. This clause applies only to services performed for Minnesota or a political <br/>
<a id="pl.64.32"></a><var>64.32</var>subdivision or an organization described in United States Code, title 26, section 501(c)(3) <br/>
<a id="pl.64.33"></a><var>64.33</var>of the federal Internal Revenue Code and exempt from income tax under section 501(a) <br/>
<a id="pl.64.34"></a><var>64.34</var>in a facility certified by the Rehabilitation Services Branch of the department or in a day <br/>
<a id="pl.64.35"></a><var>64.35</var>training or habilitation program licensed by the Department of Human Services;<br/>
<a id="pl.65.1"></a><var>65.1</var>    (10) employment of an individual receiving work relief or work training as part of <br/>
<a id="pl.65.2"></a><var>65.2</var>an unemployment work relief or work training program assisted or financed in whole or <br/>
<a id="pl.65.3"></a><var>65.3</var>in part by any federal agency or an agency of a state or political subdivision thereof. <br/>
<a id="pl.65.4"></a><var>65.4</var>This clause applies only to employment for Minnesota or a political subdivision or an <br/>
<a id="pl.65.5"></a><var>65.5</var>organization described in United States Code, title 26, section 501(c)(3) of the federal <br/>
<a id="pl.65.6"></a><var>65.6</var>Internal Revenue Code and exempt from income tax under section 501(a). This clause <br/>
<a id="pl.65.7"></a><var>65.7</var>shall does not apply to programs that require unemployment benefit coverage for the <br/>
<a id="pl.65.8"></a><var>65.8</var>participants;<br/>
<a id="pl.65.9"></a><var>65.9</var>    (11) employment for Minnesota or a political subdivision as an elected official, a <br/>
<a id="pl.65.10"></a><var>65.10</var>member of a legislative body, or a member of the judiciary;<br/>
<a id="pl.65.11"></a><var>65.11</var>    (12) employment as a member of the Minnesota National Guard or Air National <br/>
<a id="pl.65.12"></a><var>65.12</var>Guard;<br/>
<a id="pl.65.13"></a><var>65.13</var>    (13) employment for Minnesota, a political subdivision, or instrumentality thereof, <br/>
<a id="pl.65.14"></a><var>65.14</var>as an employee serving only on a temporary basis in case of fire, flood, tornado, or <br/>
<a id="pl.65.15"></a><var>65.15</var>similar emergency;<br/>
<a id="pl.65.16"></a><var>65.16</var>    (14) employment as an election official or election worker for Minnesota or a <br/>
<a id="pl.65.17"></a><var>65.17</var>political subdivision, but only if the compensation for that employment was less than <br/>
<a id="pl.65.18"></a><var>65.18</var>$1,000 in a calendar year;<br/>
<a id="pl.65.19"></a><var>65.19</var>    (15) employment for Minnesota that is a major policy making or advisory position <br/>
<a id="pl.65.20"></a><var>65.20</var>in the unclassified service, including those positions established pursuant to under section <br/>
<statute_ref><a id="pl.65.21"></a><var>65.21</var>43A.08, subdivision 1a
         </statute_ref>;<br/>
<a id="pl.65.22"></a><var>65.22</var>    (16) employment for a political subdivision of Minnesota that is a nontenured major <br/>
<a id="pl.65.23"></a><var>65.23</var>policy making or advisory position;<br/>
<a id="pl.65.24"></a><var>65.24</var>    (17) domestic employment in a private household, local college club, or local <br/>
<a id="pl.65.25"></a><var>65.25</var>chapter of a college fraternity or sorority performed for a person, only if the wages paid in <br/>
<a id="pl.65.26"></a><var>65.26</var>any calendar quarter in either the current or preceding prior calendar year to all individuals <br/>
<a id="pl.65.27"></a><var>65.27</var>in domestic employment totaled less than $1,000.<br/>
<a id="pl.65.28"></a><var>65.28</var>    "Domestic employment" includes all service in the operation and maintenance of a <br/>
<a id="pl.65.29"></a><var>65.29</var>private household, for a local college club, or local chapter of a college fraternity or <br/>
<a id="pl.65.30"></a><var>65.30</var>sorority as distinguished from service as an employee in the pursuit of an employer's <br/>
<a id="pl.65.31"></a><var>65.31</var>trade or business;<br/>
<a id="pl.65.32"></a><var>65.32</var>    (18) employment of an individual by a son, daughter, or spouse, and employment of <br/>
<a id="pl.65.33"></a><var>65.33</var>a child under the age of 18 by the child's father or mother;<br/>
<a id="pl.65.34"></a><var>65.34</var>    (19) employment of an inmate of a custodial or penal institution;<br/>
<a id="pl.65.35"></a><var>65.35</var>    (20) employment for a school, college, or university by a student who is enrolled <br/>
<a id="pl.65.36"></a><var>65.36</var>and is regularly attending classes at the school, college, or university;<br/>
<a id="pl.66.1"></a><var>66.1</var>    (21) employment of an individual who is enrolled as a student in a full-time program <br/>
<a id="pl.66.2"></a><var>66.2</var>at a nonprofit or public educational institution that maintains a regular faculty and <br/>
<a id="pl.66.3"></a><var>66.3</var>curriculum and has a regularly organized body of students in attendance at the place where <br/>
<a id="pl.66.4"></a><var>66.4</var>its educational activities are carried on, taken for credit at the institution, that combines <br/>
<a id="pl.66.5"></a><var>66.5</var>academic instruction with work experience, if the employment is an integral part of the <br/>
<a id="pl.66.6"></a><var>66.6</var>program, and the institution has so certified to the employer, except that this clause shall <br/>
<a id="pl.66.7"></a><var>66.7</var>does not apply to employment in a program established for or on behalf of an employer <br/>
<a id="pl.66.8"></a><var>66.8</var>or group of employers;<br/>
<a id="pl.66.9"></a><var>66.9</var>    (22) employment of university, college, or professional school students in an <br/>
<a id="pl.66.10"></a><var>66.10</var>internship or other training program with the city of St. Paul or the city of Minneapolis <br/>
<a id="pl.66.11"></a><var>66.11</var>pursuant to under Laws 1990, chapter 570, article 6, section 3;<br/>
<a id="pl.66.12"></a><var>66.12</var>    (23) employment for a hospital by a patient of the hospital. "Hospital" means an <br/>
<a id="pl.66.13"></a><var>66.13</var>institution that has been licensed by the Department of Health as a hospital;<br/>
<a id="pl.66.14"></a><var>66.14</var>    (24) employment as a student nurse for a hospital or a nurses' training school by <br/>
<a id="pl.66.15"></a><var>66.15</var>an individual who is enrolled and is regularly attending classes in an accredited nurses' <br/>
<a id="pl.66.16"></a><var>66.16</var>training school;<br/>
<a id="pl.66.17"></a><var>66.17</var>    (25) employment as an intern for a hospital by an individual who has completed a <br/>
<a id="pl.66.18"></a><var>66.18</var>four-year course in an accredited medical school;<br/>
<a id="pl.66.19"></a><var>66.19</var>    (26) employment as an insurance salesperson, by other than a corporate officer, if all <br/>
<a id="pl.66.20"></a><var>66.20</var>the wages from the employment is solely by way of commission. The word "insurance" <br/>
<a id="pl.66.21"></a><var>66.21</var>shall include includes an annuity and an optional annuity;<br/>
<a id="pl.66.22"></a><var>66.22</var>    (27) employment as an officer of a township mutual insurance company or farmer's <br/>
<a id="pl.66.23"></a><var>66.23</var>mutual insurance company operating pursuant to under chapter 67A;<br/>
<a id="pl.66.24"></a><var>66.24</var>    (28) employment of a corporate officer, if the officer owns 25 percent or more of the <br/>
<a id="pl.66.25"></a><var>66.25</var>employer corporation, and employment of a member of a limited liability company, if the <br/>
<a id="pl.66.26"></a><var>66.26</var>member owns 25 percent or more of the employer limited liability company;<br/>
<a id="pl.66.27"></a><var>66.27</var>    (29) employment as a real estate salesperson, by other than a corporate officer, if all <br/>
<a id="pl.66.28"></a><var>66.28</var>the wages from the employment is solely by way of commission;<br/>
<a id="pl.66.29"></a><var>66.29</var>    (30) employment as a direct seller as defined in United States Code, title 26, section <br/>
<a id="pl.66.30"></a><var>66.30</var>3508;<br/>
<a id="pl.66.31"></a><var>66.31</var>    (31) employment of an individual under the age of 18 in the delivery or distribution <br/>
<a id="pl.66.32"></a><var>66.32</var>of newspapers or shopping news, not including delivery or distribution to any point for <br/>
<a id="pl.66.33"></a><var>66.33</var>subsequent delivery or distribution;<br/>
<a id="pl.66.34"></a><var>66.34</var>    (32) casual employment performed for an individual, other than domestic <br/>
<a id="pl.66.35"></a><var>66.35</var>employment under clause (17), that does not promote or advance that employer's trade or <br/>
<a id="pl.66.36"></a><var>66.36</var>business;<br/>
<a id="pl.67.1"></a><var>67.1</var>    (33) employment in "agricultural employment" unless considered "covered <br/>
<a id="pl.67.2"></a><var>67.2</var>agricultural employment" under subdivision 11; or<br/>
<a id="pl.67.3"></a><var>67.3</var>    (34) if employment during one-half or more of any pay period was covered <br/>
<a id="pl.67.4"></a><var>67.4</var>employment, all the employment for the pay period shall be is considered covered <br/>
<a id="pl.67.5"></a><var>67.5</var>employment; but if during more than one-half of any pay period the employment was <br/>
<a id="pl.67.6"></a><var>67.6</var>noncovered employment, then all of the employment for the pay period shall be is <br/>
<a id="pl.67.7"></a><var>67.7</var>considered noncovered employment. "Pay period" means a period of not more than a <br/>
<a id="pl.67.8"></a><var>67.8</var>calendar month for which a payment or compensation is ordinarily made to the employee <br/>
<a id="pl.67.9"></a><var>67.9</var>by the employer.<br/>
<br/>
<a id="bill.6.10.0"></a><a id="pl.67.10"></a><var>67.10</var>    Sec. 10. Minnesota Statutes 2006, section 268.035, subdivision 21a, is amended to <br/>
<a id="pl.67.11"></a><var>67.11</var>read:<br/>
<a id="pl.67.12"></a><var>67.12</var>    Subd. 21a. <b>Reemployment assistance training.</b> (a) An applicant is in <br/>
<a id="pl.67.13"></a><var>67.13</var>"reemployment assistance training" when:<br/>
<a id="pl.67.14"></a><var>67.14</var>    (1) reasonable and suitable employment for the applicant does not exist in the labor <br/>
<a id="pl.67.15"></a><var>67.15</var>market area and it is necessary that the applicant receive training in order to obtain <br/>
<a id="pl.67.16"></a><var>67.16</var>suitable employment;<br/>
<a id="pl.67.17"></a><var>67.17</var>    (2) the curriculum, facilities, staff, and other essentials are adequate to achieve the <br/>
<a id="pl.67.18"></a><var>67.18</var>training objective;<br/>
<a id="pl.67.19"></a><var>67.19</var>    (3) the training is vocational in nature or short term academic training vocationally <br/>
<a id="pl.67.20"></a><var>67.20</var>directed to an occupation or skill for which there are reasonable employment opportunities <br/>
<a id="pl.67.21"></a><var>67.21</var>available to the applicant;<br/>
<a id="pl.67.22"></a><var>67.22</var>    (4) the training course is considered full time by the training provider; and<br/>
<a id="pl.67.23"></a><var>67.23</var>    (5) the applicant is making satisfactory progress in the training.<br/>
<a id="pl.67.24"></a><var>67.24</var>    (b) Full-time training provided through the dislocated worker program, the Trade <br/>
<a id="pl.67.25"></a><var>67.25</var>Act of 1974, as amended, or the North American Free Trade Agreement shall be is <br/>
<a id="pl.67.26"></a><var>67.26</var>considered "reemployment assistance training," if that training course is in accordance <br/>
<a id="pl.67.27"></a><var>67.27</var>with the requirements of that program.<br/>
<a id="pl.67.28"></a><var>67.28</var>    (c) An applicant will be is considered in reemployment assistance training only if <br/>
<a id="pl.67.29"></a><var>67.29</var>the training course has actually started or is scheduled to start within 30 calendar days.<br/>
<br/>
<a id="bill.6.11.0"></a><a id="pl.67.30"></a><var>67.30</var>    Sec. 11. Minnesota Statutes 2006, section 268.035, subdivision 23a, is amended to read:<br/>
<a id="pl.67.31"></a><var>67.31</var>    Subd. 23a. <b>Suitable employment.</b> (a) Suitable employment means employment in <br/>
<a id="pl.67.32"></a><var>67.32</var>the applicant's labor market area that is reasonably related to the applicant's qualifications. <br/>
<a id="pl.67.33"></a><var>67.33</var>In determining whether any employment is suitable for an applicant, the degree of risk <br/>
<a id="pl.67.34"></a><var>67.34</var>involved to the health and safety, physical fitness, prior training, experience, length <br/>
<a id="pl.68.1"></a><var>68.1</var>of unemployment, prospects for securing employment in the applicant's customary <br/>
<a id="pl.68.2"></a><var>68.2</var>occupation, and the distance of the employment from the applicant's residence shall be <br/>
<a id="pl.68.3"></a><var>68.3</var>is considered.<br/>
<a id="pl.68.4"></a><var>68.4</var>    (b) In determining what is suitable employment, primary consideration shall be is <br/>
<a id="pl.68.5"></a><var>68.5</var>given to the temporary or permanent nature of the applicant's separation from employment <br/>
<a id="pl.68.6"></a><var>68.6</var>and whether the applicant has favorable prospects of finding employment in the applicant's <br/>
<a id="pl.68.7"></a><var>68.7</var>usual or customary occupation at the applicant's past wage level within a reasonable <br/>
<a id="pl.68.8"></a><var>68.8</var>period of time.<br/>
<a id="pl.68.9"></a><var>68.9</var>    If prospects are unfavorable, employment at lower skill or wage levels is suitable <br/>
<a id="pl.68.10"></a><var>68.10</var>if the applicant is reasonably suited for the employment considering the applicant's <br/>
<a id="pl.68.11"></a><var>68.11</var>education, training, work experience, and current physical and mental ability.<br/>
<a id="pl.68.12"></a><var>68.12</var>    The total compensation must be considered, including the wage rate, hours of <br/>
<a id="pl.68.13"></a><var>68.13</var>employment, method of payment, overtime practices, bonuses, incentive payments, and <br/>
<a id="pl.68.14"></a><var>68.14</var>fringe benefits.<br/>
<a id="pl.68.15"></a><var>68.15</var>    (c) When potential employment is at a rate of pay lower than the applicant's former <br/>
<a id="pl.68.16"></a><var>68.16</var>rate, consideration must be given to the length of the applicant's unemployment and the <br/>
<a id="pl.68.17"></a><var>68.17</var>proportion of difference in the rates. Employment that may not be suitable because of <br/>
<a id="pl.68.18"></a><var>68.18</var>lower wages during the early weeks of the applicant's unemployment may become suitable <br/>
<a id="pl.68.19"></a><var>68.19</var>as the duration of unemployment lengthens.<br/>
<a id="pl.68.20"></a><var>68.20</var>    (d) For an applicant seasonally unemployed, suitable employment includes <br/>
<a id="pl.68.21"></a><var>68.21</var>temporary work in a lower skilled occupation that pays average gross weekly wages equal <br/>
<a id="pl.68.22"></a><var>68.22</var>to or more than 150 percent of the applicant's weekly unemployment benefit amount.<br/>
<a id="pl.68.23"></a><var>68.23</var>    (e) If a majority of the applicant's wage credits were earned from part-time <br/>
<a id="pl.68.24"></a><var>68.24</var>employment, part-time employment in a position with comparable skills and comparable <br/>
<a id="pl.68.25"></a><var>68.25</var>hours that pays average gross weekly wages equal to or more than 150 percent of <br/>
<a id="pl.68.26"></a><var>68.26</var>the applicant's weekly unemployment benefit amount shall be is considered suitable <br/>
<a id="pl.68.27"></a><var>68.27</var>employment.<br/>
<a id="pl.68.28"></a><var>68.28</var>    (f) To determine suitability of employment in terms of shifts, the arrangement of <br/>
<a id="pl.68.29"></a><var>68.29</var>hours in addition to the total number of hours is to be considered. Employment on a <br/>
<a id="pl.68.30"></a><var>68.30</var>second, third, rotating, or split shift is suitable employment if it is customary in the <br/>
<a id="pl.68.31"></a><var>68.31</var>occupation in the labor market area.<br/>
<a id="pl.68.32"></a><var>68.32</var>    (g) Employment shall is not be considered suitable if:<br/>
<a id="pl.68.33"></a><var>68.33</var>    (1) the position offered is vacant because of a labor dispute;<br/>
<a id="pl.68.34"></a><var>68.34</var>    (2) the wages, hours, or other conditions of employment are substantially less <br/>
<a id="pl.68.35"></a><var>68.35</var>favorable than those prevailing for similar employment in the labor market area; or<br/>
<a id="pl.69.1"></a><var>69.1</var>    (3) as a condition of becoming employed, the applicant would be required to join a <br/>
<a id="pl.69.2"></a><var>69.2</var>company union or to resign from or refrain from joining any bona fide labor organization.<br/>
<br/>
<a id="bill.6.12.0"></a><a id="pl.69.3"></a><var>69.3</var>    Sec. 12. Minnesota Statutes 2006, section 268.035, subdivision 26, is amended to read:<br/>
<a id="pl.69.4"></a><var>69.4</var>    Subd. 26. <b>Unemployed.</b> An applicant shall be is considered "unemployed" (1) in <br/>
<a id="pl.69.5"></a><var>69.5</var>any week that the applicant performs less than 32 hours of service in employment, covered <br/>
<a id="pl.69.6"></a><var>69.6</var>employment, noncovered employment, self-employment, or volunteer work; and (2) any <br/>
<a id="pl.69.7"></a><var>69.7</var>earnings with respect to that week are less than the applicant's weekly unemployment <br/>
<a id="pl.69.8"></a><var>69.8</var>benefit amount.<br/>
<br/>
<a id="bill.6.13.0"></a><a id="pl.69.9"></a><var>69.9</var>    Sec. 13. Minnesota Statutes 2006, section 268.035, subdivision 30, is amended to read:<br/>
<a id="pl.69.10"></a><var>69.10</var>    Subd. 30. <b>Wages paid.</b> (a) "Wages paid" means the amount of wages that have been <br/>
<a id="pl.69.11"></a><var>69.11</var>actually paid or that have been credited to or set apart so that payment and disposition <br/>
<a id="pl.69.12"></a><var>69.12</var>is under the control of the employee. Wage payments delayed beyond the regularly <br/>
<a id="pl.69.13"></a><var>69.13</var>scheduled pay date are considered "wages paid" on the missed pay date. Back pay shall <br/>
<a id="pl.69.14"></a><var>69.14</var>be is considered "wages paid" on the date of actual payment. Any wages earned but <br/>
<a id="pl.69.15"></a><var>69.15</var>not paid with no scheduled date of payment shall be is considered "wages paid" on the <br/>
<a id="pl.69.16"></a><var>69.16</var>last day of employment.<br/>
<a id="pl.69.17"></a><var>69.17</var>    (b) Wages paid shall does not include wages earned but not paid except as provided <br/>
<a id="pl.69.18"></a><var>69.18</var>for in this subdivision.<br/>
<br/>
<a id="bill.6.14.0"></a><a id="pl.69.19"></a><var>69.19</var>    Sec. 14. Minnesota Statutes 2006, section 268.042, subdivision 3, is amended to read:<br/>
<a id="pl.69.20"></a><var>69.20</var>    Subd. 3. <b>Election to have noncovered employment considered covered </b><br/>
<a id="pl.69.21"></a><var>69.21</var><b>employment.</b> (a) Any employer that has employment performed for it that is noncovered <br/>
<a id="pl.69.22"></a><var>69.22</var>employment under section  
         <statute_ref>268.035, subdivision 20</statute_ref>, may file with the commissioner, by <br/>
<a id="pl.69.23"></a><var>69.23</var>electronic transmission in a format prescribed by the commissioner, an election that all <br/>
<a id="pl.69.24"></a><var>69.24</var>such employment, in one or more distinct establishments or places of business, shall be is <br/>
<a id="pl.69.25"></a><var>69.25</var>considered covered employment for not less than two calendar years. The commissioner <br/>
<a id="pl.69.26"></a><var>69.26</var>shall have has discretion on the approval of any election. Upon the approval of the <br/>
<a id="pl.69.27"></a><var>69.27</var>commissioner, sent by mail or electronic transmission, the employment shall constitute <br/>
<a id="pl.69.28"></a><var>69.28</var>constitutes covered employment beginning the calendar quarter after the date of approval <br/>
<a id="pl.69.29"></a><var>69.29</var>or beginning a later calendar quarter if requested by the employer. The employment <br/>
<a id="pl.69.30"></a><var>69.30</var>shall cease ceases to be considered covered employment as of the first day of January of <br/>
<a id="pl.69.31"></a><var>69.31</var>any calendar year only if at least 30 calendar days prior to before the first day of January <br/>
<a id="pl.69.32"></a><var>69.32</var>the employer has filed with the commissioner, by electronic transmission in a format <br/>
<a id="pl.69.33"></a><var>69.33</var>prescribed by the commissioner, a notice to that effect. <br/>
<a id="pl.70.1"></a><var>70.1</var>    (b) The commissioner must terminate any election agreement under this subdivision <br/>
<a id="pl.70.2"></a><var>70.2</var>upon 30 calendar days' notice sent by mail or electronic transmission, if the employer is <br/>
<a id="pl.70.3"></a><var>70.3</var>delinquent on any taxes due or reimbursements due the trust fund.<br/>
<br/>
<a id="bill.6.15.0"></a><a id="pl.70.4"></a><var>70.4</var>    Sec. 15. Minnesota Statutes 2006, section 268.042, subdivision 4, is amended to read:<br/>
<a id="pl.70.5"></a><var>70.5</var>    Subd. 4. <b>Authorization.</b> The commissioner is authorized to enter into reciprocal <br/>
<a id="pl.70.6"></a><var>70.6</var>arrangements with other states and the federal government, or both, whereby employment <br/>
<a id="pl.70.7"></a><var>70.7</var>by an employee or employees for a single employer that is customarily performed in more <br/>
<a id="pl.70.8"></a><var>70.8</var>than one state shall be is considered performed entirely within any one of the states:<br/>
<a id="pl.70.9"></a><var>70.9</var>    (1) where any part of the employee's employment is performed, or<br/>
<a id="pl.70.10"></a><var>70.10</var>    (2) where the employee has a residence, or<br/>
<a id="pl.70.11"></a><var>70.11</var>    (3) where the employer maintains a place of business; provided, there is in effect, <br/>
<a id="pl.70.12"></a><var>70.12</var>as to the employment, an election, approved by the state, pursuant to under which all <br/>
<a id="pl.70.13"></a><var>70.13</var>the employment by the employee or employees for the employer is considered to be <br/>
<a id="pl.70.14"></a><var>70.14</var>performed entirely within that state.<br/>
<br/>
<a id="bill.6.16.0"></a><a id="pl.70.15"></a><var>70.15</var>    Sec. 16. Minnesota Statutes 2006, section 268.0435, is amended to read:<br/>
<a id="pl.70.16"></a><var>70.16</var><b>268.0435 SINGLE MEMBER LIMITED LIABILITY COMPANIES.</b><br/>
<a id="pl.70.17"></a><var>70.17</var>    If the only member of a limited liability company is a corporation, and the limited <br/>
<a id="pl.70.18"></a><var>70.18</var>liability company is disregarded for purposes of filing federal corporate income tax, all <br/>
<a id="pl.70.19"></a><var>70.19</var>the workers performing services for the limited liability company must be reported on <br/>
<a id="pl.70.20"></a><var>70.20</var>the corporation's wage detail report under section 
         <statute_ref>268.044</statute_ref>. A corporation that violates <br/>
<a id="pl.70.21"></a><var>70.21</var>this section shall be is subject to the penalties under section 
         <statute_ref>268.184, subdivision 1a</statute_ref>. <br/>
<a id="pl.70.22"></a><var>70.22</var>Penalties shall be are credited to the administration account to be used to ensure integrity <br/>
<a id="pl.70.23"></a><var>70.23</var>in the unemployment insurance program.<br/>
<br/>
<a id="bill.6.17.0"></a><a id="pl.70.24"></a><var>70.24</var>    Sec. 17. Minnesota Statutes 2006, section 268.044, subdivision 1a, is amended to read:<br/>
<a id="pl.70.25"></a><var>70.25</var>    Subd. 1a. <b>Electronic transmission of report required.</b> Each employer must submit <br/>
<a id="pl.70.26"></a><var>70.26</var>the quarterly wage detail report by electronic transmission in a format prescribed by the <br/>
<a id="pl.70.27"></a><var>70.27</var>commissioner. The commissioner shall have has the discretion to accept wage detail <br/>
<a id="pl.70.28"></a><var>70.28</var>reports that are submitted by any other means or the commissioner may return the report <br/>
<a id="pl.70.29"></a><var>70.29</var>submitted by other than electronic transmission to the employer, and reports returned shall <br/>
<a id="pl.70.30"></a><var>70.30</var>be are considered as not submitted and the late fees under subdivision 2 may be imposed.<br/>
<br/>
<a id="bill.6.18.0"></a><a id="pl.70.31"></a><var>70.31</var>    Sec. 18. Minnesota Statutes 2006, section 268.044, subdivision 2, is amended to read:<br/>
<a id="pl.71.1"></a><var>71.1</var>    Subd. 2. <b>Failure to timely file report; late fees.</b> (a) Any employer that fails to <br/>
<a id="pl.71.2"></a><var>71.2</var>submit the quarterly wage detail report when due shall must pay a late fee of $10 per <br/>
<a id="pl.71.3"></a><var>71.3</var>employee, computed based upon the highest of:<br/>
<a id="pl.71.4"></a><var>71.4</var>    (1) the number of employees reported on the last wage detail report submitted;<br/>
<a id="pl.71.5"></a><var>71.5</var>    (2) the number of employees reported in the corresponding quarter of the prior <br/>
<a id="pl.71.6"></a><var>71.6</var>calendar year; or<br/>
<a id="pl.71.7"></a><var>71.7</var>    (3) if no wage detail report has ever been submitted, the number of employees <br/>
<a id="pl.71.8"></a><var>71.8</var>listed at the time of employer registration.<br/>
<a id="pl.71.9"></a><var>71.9</var>    The late fee shall be is waived if the wage detail report is received within 30 <br/>
<a id="pl.71.10"></a><var>71.10</var>calendar days after a demand for the report is sent to the employer by mail or electronic <br/>
<a id="pl.71.11"></a><var>71.11</var>transmission. A late fee assessed an employer may not be waived more than twice each 12 <br/>
<a id="pl.71.12"></a><var>71.12</var>months. The amount of the late fee assessed shall may not be less than $250.<br/>
<a id="pl.71.13"></a><var>71.13</var>    (b) If the wage detail report is not received in a manner and format prescribed by <br/>
<a id="pl.71.14"></a><var>71.14</var>the commissioner within 30 calendar days after demand is sent under paragraph (a), <br/>
<a id="pl.71.15"></a><var>71.15</var>the late fee assessed under paragraph (a) shall double doubles and a renewed demand <br/>
<a id="pl.71.16"></a><var>71.16</var>notice and notice of the increased late fee shall will be sent to the employer by mail or <br/>
<a id="pl.71.17"></a><var>71.17</var>electronic transmission.<br/>
<a id="pl.71.18"></a><var>71.18</var>    (c) Late fees due under this subdivision may be compromised under section 
         <statute_ref>268.067</statute_ref> <br/>
<a id="pl.71.19"></a><var>71.19</var>where good cause for late submission is found by the commissioner.<br/>
<br/>
<a id="bill.6.19.0"></a><a id="pl.71.20"></a><var>71.20</var>    Sec. 19. Minnesota Statutes 2006, section 268.044, subdivision 4, is amended to read:<br/>
<a id="pl.71.21"></a><var>71.21</var>    Subd. 4. <b>Fees.</b> The fees provided for in subdivisions 2 and 3 are in addition to <br/>
<a id="pl.71.22"></a><var>71.22</var>interest and other penalties imposed by this chapter and shall be are collected in the same <br/>
<a id="pl.71.23"></a><var>71.23</var>manner as delinquent taxes and shall be credited to the contingent account.<br/>
<br/>
<a id="bill.6.20.0"></a><a id="pl.71.24"></a><var>71.24</var>    Sec. 20. Minnesota Statutes 2006, section 268.045, subdivision 1, is amended to read:<br/>
<a id="pl.71.25"></a><var>71.25</var>    Subdivision 1. <b>Account for each employer.</b> The commissioner shall maintain <br/>
<a id="pl.71.26"></a><var>71.26</var>(1) a tax account for each taxpaying employer and (2) a reimbursable account for each <br/>
<a id="pl.71.27"></a><var>71.27</var>nonprofit or government employer that has elected under section 
         <statute_ref>268.052</statute_ref> or 
         <statute_ref>268.053</statute_ref> to <br/>
<a id="pl.71.28"></a><var>71.28</var>be liable for reimbursements, except as provided in section 
         <statute_ref>268.046</statute_ref>. The commissioner <br/>
<a id="pl.71.29"></a><var>71.29</var>shall assess the tax account for all the taxes due under section 
         <statute_ref>268.051</statute_ref> and credit the tax <br/>
<a id="pl.71.30"></a><var>71.30</var>account with all taxes paid. The commissioner shall charge the reimbursable account for <br/>
<a id="pl.71.31"></a><var>71.31</var>any unemployment benefits determined chargeable under section 
         <statute_ref>268.047</statute_ref> and shall credit <br/>
<a id="pl.71.32"></a><var>71.32</var>the reimbursable account with the payments made.<br/>
<br/>
<a id="bill.6.21.0"></a><a id="pl.72.1"></a><var>72.1</var>    Sec. 21. Minnesota Statutes 2006, section 268.046, is amended to read:<br/>
<a id="pl.72.2"></a><var>72.2</var><b>268.046 TAX AND REIMBURSABLE ACCOUNTS ASSIGNED TO </b><br/>
<a id="pl.72.3"></a><var>72.3</var><b>EMPLOYEE LEASING COMPANIES, PROFESSIONAL EMPLOYER </b><br/>
<a id="pl.72.4"></a><var>72.4</var><b>ORGANIZATIONS, OR SIMILAR PERSON.</b><br/>
<a id="pl.72.5"></a><var>72.5</var>    Subdivision 1. <b>Tax accounts assigned.</b> (a) Any person that contracts with a <br/>
<a id="pl.72.6"></a><var>72.6</var>taxpaying employer to have that person obtain the taxpaying employer's workforce and <br/>
<a id="pl.72.7"></a><var>72.7</var>provide workers to the taxpaying employer for a fee shall is, as of the effective date <br/>
<a id="pl.72.8"></a><var>72.8</var>of the contract, be assigned for the duration of the contract the taxpaying employer's <br/>
<a id="pl.72.9"></a><var>72.9</var>account under section 
         <statute_ref>268.045</statute_ref>. That tax account must be maintained by the person <br/>
<a id="pl.72.10"></a><var>72.10</var>separate and distinct from every other tax account held by the person and identified in a <br/>
<a id="pl.72.11"></a><var>72.11</var>manner prescribed by the commissioner. The tax account shall is, for the duration of the <br/>
<a id="pl.72.12"></a><var>72.12</var>contract, be considered that person's account for all purposes of this chapter. The workers <br/>
<a id="pl.72.13"></a><var>72.13</var>obtained from the taxpaying employer and any other workers provided by that person to <br/>
<a id="pl.72.14"></a><var>72.14</var>the taxpaying employer must, under section 
         <statute_ref>268.044</statute_ref>, be reported on the wage detail <br/>
<a id="pl.72.15"></a><var>72.15</var>report under that tax account, and that person shall must pay any taxes due at the tax rate <br/>
<a id="pl.72.16"></a><var>72.16</var>computed for that account under section 
         <statute_ref>268.051, subdivision 2</statute_ref>.<br/>
<a id="pl.72.17"></a><var>72.17</var>    (b) Any workers of the taxpaying employer who are not covered by the contract <br/>
<a id="pl.72.18"></a><var>72.18</var>under paragraph (a) must be reported by the taxpaying employer as a separate unit on the <br/>
<a id="pl.72.19"></a><var>72.19</var>wage detail report under the tax account assigned under paragraph (a). Taxes and any <br/>
<a id="pl.72.20"></a><var>72.20</var>other amounts due on the wages reported by the taxpaying employer under this paragraph <br/>
<a id="pl.72.21"></a><var>72.21</var>may be paid directly by the taxpaying employer.<br/>
<a id="pl.72.22"></a><var>72.22</var>    (c) If the taxpaying employer that contracts with a person under paragraph (a) does <br/>
<a id="pl.72.23"></a><var>72.23</var>not have a tax account at the time of the execution of the contract, an account must be <br/>
<a id="pl.72.24"></a><var>72.24</var>registered for the taxpaying employer under section 
         <statute_ref>268.042</statute_ref> and the new employer tax <br/>
<a id="pl.72.25"></a><var>72.25</var>rate under section 
         <statute_ref>268.051, subdivision 5</statute_ref>, must be assigned. The tax account shall is then <br/>
<a id="pl.72.26"></a><var>72.26</var>be assigned to the person as provided for in paragraph (a).<br/>
<a id="pl.72.27"></a><var>72.27</var>    (d) A person that contracts with a taxpaying employer under paragraph (a) <br/>
<a id="pl.72.28"></a><var>72.28</var>must, within 30 calendar days of the execution or termination of a contract, notify the <br/>
<a id="pl.72.29"></a><var>72.29</var>commissioner by electronic transmission, in a format prescribed by the commissioner, <br/>
<a id="pl.72.30"></a><var>72.30</var>of that execution or termination. The taxpaying employer's name, the account number <br/>
<a id="pl.72.31"></a><var>72.31</var>assigned, and any other information required by the commissioner must be provided <br/>
<a id="pl.72.32"></a><var>72.32</var>by that person.<br/>
<a id="pl.72.33"></a><var>72.33</var>    (e) Any contract subject to paragraph (a) must specifically inform the taxpaying <br/>
<a id="pl.72.34"></a><var>72.34</var>employer of the assignment of the tax account under this section and the taxpaying <br/>
<a id="pl.72.35"></a><var>72.35</var>employer's obligation under paragraph (b). If there is a termination of the contract, the tax <br/>
<a id="pl.73.1"></a><var>73.1</var>account shall is, as of the date of termination, immediately be assigned to the taxpaying <br/>
<a id="pl.73.2"></a><var>73.2</var>employer.<br/>
<a id="pl.73.3"></a><var>73.3</var>    Subd. 2. <b>Nonprofit and government reimbursable accounts assigned.</b> (a) Any <br/>
<a id="pl.73.4"></a><var>73.4</var>person that contracts with a nonprofit or government employer that is a reimbursing <br/>
<a id="pl.73.5"></a><var>73.5</var>employer to have that person obtain the nonprofit or government employer's workforce <br/>
<a id="pl.73.6"></a><var>73.6</var>and provide workers to the nonprofit or government employer for a fee, shall is, as of the <br/>
<a id="pl.73.7"></a><var>73.7</var>effective date of the contract, be assigned for the duration of the contract the nonprofit or <br/>
<a id="pl.73.8"></a><var>73.8</var>government employer's account under section 
         <statute_ref>268.045</statute_ref>. That reimbursable account must <br/>
<a id="pl.73.9"></a><var>73.9</var>be maintained by the person separate and distinct from every other account held by the <br/>
<a id="pl.73.10"></a><var>73.10</var>person and identified in a manner prescribed by the commissioner. That reimbursable <br/>
<a id="pl.73.11"></a><var>73.11</var>account shall is, for the duration of the contract, be considered that person's account for <br/>
<a id="pl.73.12"></a><var>73.12</var>all purposes of this chapter. The workers obtained from the nonprofit or government <br/>
<a id="pl.73.13"></a><var>73.13</var>employer and any other workers provided by that person to the nonprofit or government <br/>
<a id="pl.73.14"></a><var>73.14</var>employer must, under section 
         <statute_ref>268.044</statute_ref>, be reported on the wage detail report under that <br/>
<a id="pl.73.15"></a><var>73.15</var>reimbursable account, and that person shall must pay any reimbursements due.<br/>
<a id="pl.73.16"></a><var>73.16</var>    (b) Any workers of the nonprofit or government employer who are not covered <br/>
<a id="pl.73.17"></a><var>73.17</var>by the contract under paragraph (a) must be reported by the nonprofit or government <br/>
<a id="pl.73.18"></a><var>73.18</var>employer as a separate unit on the wage detail report under the reimbursable account <br/>
<a id="pl.73.19"></a><var>73.19</var>assigned under paragraph (a). Reimbursements and any other amounts due on the wages <br/>
<a id="pl.73.20"></a><var>73.20</var>reported by the nonprofit or government employer under this paragraph may be paid <br/>
<a id="pl.73.21"></a><var>73.21</var>directly by the nonprofit or government employer.<br/>
<a id="pl.73.22"></a><var>73.22</var>    (c) If the nonprofit or government employer that contracts with a person under <br/>
<a id="pl.73.23"></a><var>73.23</var>paragraph (a) does not have an account at the time of the execution of the contract, an <br/>
<a id="pl.73.24"></a><var>73.24</var>account must be registered for the nonprofit or government employer under section <br/>
<statute_ref><a id="pl.73.25"></a><var>73.25</var>268.042
         </statute_ref>. The reimbursable account shall is then be assigned to the person as provided <br/>
<a id="pl.73.26"></a><var>73.26</var>for in paragraph (a).<br/>
<a id="pl.73.27"></a><var>73.27</var>    (d) A person that contracts with a nonprofit or government employer under <br/>
<a id="pl.73.28"></a><var>73.28</var>paragraph (a) must, within 30 calendar days of the execution or termination of a contract, <br/>
<a id="pl.73.29"></a><var>73.29</var>notify the commissioner of that execution or termination by electronic transmission, in a <br/>
<a id="pl.73.30"></a><var>73.30</var>format prescribed by the commissioner. The nonprofit or government employer's name, <br/>
<a id="pl.73.31"></a><var>73.31</var>the account number assigned, and any other information required by the commissioner <br/>
<a id="pl.73.32"></a><var>73.32</var>must be provided by that person.<br/>
<a id="pl.73.33"></a><var>73.33</var>    (e) Any contract subject to paragraph (a) must specifically inform the nonprofit or <br/>
<a id="pl.73.34"></a><var>73.34</var>government employer of the assignment of the reimbursable account under this section <br/>
<a id="pl.73.35"></a><var>73.35</var>and the nonprofit or government employer's obligation under paragraph (b). If there is a <br/>
<a id="pl.74.1"></a><var>74.1</var>termination of the contract, the reimbursable account shall is, as of the date of termination, <br/>
<a id="pl.74.2"></a><var>74.2</var>immediately be assigned to the nonprofit or government employer.<br/>
<a id="pl.74.3"></a><var>74.3</var>    Subd. 3. <b>Penalties; application.</b> (a) Any person that violates the requirements of <br/>
<a id="pl.74.4"></a><var>74.4</var>this section and any taxpaying employer that violates subdivision 1, paragraph (b), or any <br/>
<a id="pl.74.5"></a><var>74.5</var>nonprofit or government employer that violates subdivision 2, paragraph (b), shall be is <br/>
<a id="pl.74.6"></a><var>74.6</var>subject to the penalties under section 
         <statute_ref>268.184, subdivision 1a</statute_ref>. Penalties shall be are <br/>
<a id="pl.74.7"></a><var>74.7</var>credited to the administration account to be used to ensure integrity in the unemployment <br/>
<a id="pl.74.8"></a><var>74.8</var>insurance program.<br/>
<a id="pl.74.9"></a><var>74.9</var>    (b) Section 
         <statute_ref>268.051, subdivision 4</statute_ref>, does not apply to contracts under this section. <br/>
<a id="pl.74.10"></a><var>74.10</var>This section shall does not limit or prevent the application of section 
         <statute_ref>268.051, subdivision <br/>
<a id="pl.74.11"></a><var>74.11</var>4
         </statute_ref>, to any other transactions or acquisitions involving the taxpaying employer. This section <br/>
<a id="pl.74.12"></a><var>74.12</var>shall does not limit or prevent the application of section 
         <statute_ref>268.051, subdivision 4a</statute_ref>.<br/>
<a id="pl.74.13"></a><var>74.13</var>    (c) An assignment of an account upon the execution of a contract under this section <br/>
<a id="pl.74.14"></a><var>74.14</var>and a termination of a contract with the corresponding assignment of the account shall is <br/>
<a id="pl.74.15"></a><var>74.15</var>not be considered a separation from employment of any worker covered by the contract. <br/>
<a id="pl.74.16"></a><var>74.16</var>Nothing under this subdivision shall cause causes the person to be liable for any amounts <br/>
<a id="pl.74.17"></a><var>74.17</var>past due under this chapter from the taxpaying employer or the nonprofit or government <br/>
<a id="pl.74.18"></a><var>74.18</var>employer.<br/>
<a id="pl.74.19"></a><var>74.19</var>    (d) This section applies to, but is not limited to, persons registered under section <br/>
<statute_ref><a id="pl.74.20"></a><var>74.20</var>79.255
         </statute_ref>, but does not apply to persons that obtain an exemption from registration under <br/>
<a id="pl.74.21"></a><var>74.21</var>section 
         <statute_ref>79.255, subdivision 9</statute_ref>.<br/>
<br/>
<a id="bill.6.22.0"></a><a id="pl.74.22"></a><var>74.22</var>    Sec. 22. Minnesota Statutes 2006, section 268.047, subdivision 1, is amended to read:<br/>
<a id="pl.74.23"></a><var>74.23</var>    Subdivision 1. <b>General rule.</b> Unemployment benefits paid to an applicant, <br/>
<a id="pl.74.24"></a><var>74.24</var>including extended, additional, and shared work benefits, shall will be used in computing <br/>
<a id="pl.74.25"></a><var>74.25</var>the future tax rate of a taxpaying base period employer or charged to the reimbursable <br/>
<a id="pl.74.26"></a><var>74.26</var>account of a base period nonprofit or government employer that has elected to be liable for <br/>
<a id="pl.74.27"></a><var>74.27</var>reimbursements except as provided in subdivisions 2 and 3. The amount of unemployment <br/>
<a id="pl.74.28"></a><var>74.28</var>benefits used in computing the future tax rate of taxpaying employers or charged to the <br/>
<a id="pl.74.29"></a><var>74.29</var>reimbursable account of a nonprofit or government employer that has elected to be liable <br/>
<a id="pl.74.30"></a><var>74.30</var>for reimbursements shall be is the same percentage of the total amount of unemployment <br/>
<a id="pl.74.31"></a><var>74.31</var>benefits paid as the percentage of wage credits from the employer is of the total amount of <br/>
<a id="pl.74.32"></a><var>74.32</var>wage credits from all the applicant's base period employers.<br/>
<a id="pl.74.33"></a><var>74.33</var>    In making computations under this subdivision, the amount of wage credits, if not a <br/>
<a id="pl.74.34"></a><var>74.34</var>whole dollar, shall must be computed to the nearest whole dollar.<br/>
<br/>
<a id="bill.6.23.0"></a><a id="pl.75.1"></a><var>75.1</var>    Sec. 23. Minnesota Statutes 2006, section 268.047, subdivision 3, is amended to read:<br/>
<a id="pl.75.2"></a><var>75.2</var>    Subd. 3. <b>Exceptions for taxpaying employers.</b> Unemployment benefits paid shall <br/>
<a id="pl.75.3"></a><var>75.3</var>will not be used in computing the future tax rate of a taxpaying base period employer when:<br/>
<a id="pl.75.4"></a><var>75.4</var>    (1) the applicant's wage credits from that employer are less than $500;<br/>
<a id="pl.75.5"></a><var>75.5</var>    (2) the applicant quit the employment, unless it was determined under section  <br/>
<statute_ref><a id="pl.75.6"></a><var>75.6</var>268.095
         </statute_ref>, to have been because of a good reason caused by the employer or because the <br/>
<a id="pl.75.7"></a><var>75.7</var>employer notified the applicant of discharge within 30 calendar days. This exception <br/>
<a id="pl.75.8"></a><var>75.8</var>shall apply applies only to unemployment benefits paid for periods after the applicant's <br/>
<a id="pl.75.9"></a><var>75.9</var>quitting the employment; or <br/>
<a id="pl.75.10"></a><var>75.10</var>    (3) the employer discharged the applicant from employment because of employment <br/>
<a id="pl.75.11"></a><var>75.11</var>misconduct as determined under section  
         <statute_ref>268.095</statute_ref>. This exception shall apply applies <br/>
<a id="pl.75.12"></a><var>75.12</var>only to unemployment benefits paid for periods after the applicant's discharge from <br/>
<a id="pl.75.13"></a><var>75.13</var>employment. <br/>
<br/>
<a id="bill.6.24.0"></a><a id="pl.75.14"></a><var>75.14</var>    Sec. 24. Minnesota Statutes 2006, section 268.051, subdivision 4a, is amended to read:<br/>
<a id="pl.75.15"></a><var>75.15</var>    Subd. 4a. <b>Actions that avoid taxes.</b> (a) If the commissioner determines that any <br/>
<a id="pl.75.16"></a><var>75.16</var>action was done, in whole or in part, to avoid:<br/>
<a id="pl.75.17"></a><var>75.17</var>    (1) an experience rating history;<br/>
<a id="pl.75.18"></a><var>75.18</var>    (2) the transfer of an experience rating history; or<br/>
<a id="pl.75.19"></a><var>75.19</var>    (3) the assignment of a tax rate for new employers under subdivision 5, paragraph <br/>
<a id="pl.75.20"></a><var>75.20</var>(a) or (b), the commissioner, to insure that the trust fund receives all the taxes that would <br/>
<a id="pl.75.21"></a><var>75.21</var>have been received had the action not occurred, may, effective the date of the action, <br/>
<a id="pl.75.22"></a><var>75.22</var>transfer all or part of an experience rating history and recompute the tax rate or assign the <br/>
<a id="pl.75.23"></a><var>75.23</var>appropriate new employer tax rate.<br/>
<a id="pl.75.24"></a><var>75.24</var>    (b) This subdivision shall apply applies to any action between persons regardless <br/>
<a id="pl.75.25"></a><var>75.25</var>of whether there is any commonality of ownership, management, or control between the <br/>
<a id="pl.75.26"></a><var>75.26</var>persons. The authority granted to the commissioner under this subdivision is in addition to <br/>
<a id="pl.75.27"></a><var>75.27</var>any other authority granted to the commissioner.<br/>
<br/>
<a id="bill.6.25.0"></a><a id="pl.75.28"></a><var>75.28</var>    Sec. 25. Minnesota Statutes 2006, section 268.051, subdivision 9, is amended to read:<br/>
<a id="pl.75.29"></a><var>75.29</var>    Subd. 9. <b>Assessments, fees, and surcharges; treatment.</b> Any assessment, fee, or <br/>
<a id="pl.75.30"></a><var>75.30</var>surcharge imposed under the Minnesota Unemployment Insurance Law shall be is treated <br/>
<a id="pl.75.31"></a><var>75.31</var>the same as, and considered as, a tax. Any assessment, fee, or surcharge shall be is subject <br/>
<a id="pl.75.32"></a><var>75.32</var>to the same collection procedures that apply to past due taxes.<br/>
<br/>
<a id="bill.6.26.0"></a><a id="pl.75.33"></a><var>75.33</var>    Sec. 26. Minnesota Statutes 2006, section 268.052, subdivision 1, is amended to read:<br/>
<a id="pl.76.1"></a><var>76.1</var>    Subdivision 1. <b>Payments.</b> In lieu of taxes payable on a quarterly basis, the state <br/>
<a id="pl.76.2"></a><var>76.2</var>of Minnesota or its political subdivisions shall must reimburse the trust fund the amount <br/>
<a id="pl.76.3"></a><var>76.3</var>of unemployment benefits charged to its reimbursable account under section  
         <statute_ref>268.047</statute_ref>. <br/>
<a id="pl.76.4"></a><var>76.4</var>Reimbursements in the amount of unemployment benefits charged to the reimbursable <br/>
<a id="pl.76.5"></a><var>76.5</var>account during a calendar quarter must be received by the department on or before the last <br/>
<a id="pl.76.6"></a><var>76.6</var>day of the month following the month that the notice of unemployment benefits paid is sent <br/>
<a id="pl.76.7"></a><var>76.7</var>pursuant to under section  
         <statute_ref>268.047, subdivision 5</statute_ref>. Past due reimbursements shall be are <br/>
<a id="pl.76.8"></a><var>76.8</var>subject to the same interest charges and collection procedures that apply to past due taxes. <br/>
<br/>
<a id="bill.6.27.0"></a><a id="pl.76.9"></a><var>76.9</var>    Sec. 27. Minnesota Statutes 2006, section 268.052, subdivision 2, is amended to read:<br/>
<a id="pl.76.10"></a><var>76.10</var>    Subd. 2. <b>Election by state or political subdivision to be a taxpaying employer.</b><br/>
<a id="pl.76.11"></a><var>76.11</var>    (a) The state or political subdivision may elect to be a taxpaying employer for any calendar <br/>
<a id="pl.76.12"></a><var>76.12</var>year if a notice of election is filed within 30 calendar days following January 1 of that <br/>
<a id="pl.76.13"></a><var>76.13</var>calendar year. Upon election, the state or political subdivision shall must be assigned the <br/>
<a id="pl.76.14"></a><var>76.14</var>new employer tax rate under section 
         <statute_ref>268.051, subdivision 5</statute_ref>, for the calendar year of the <br/>
<a id="pl.76.15"></a><var>76.15</var>election and until it qualifies for an experience rating under section 
         <statute_ref>268.051, subdivision 3</statute_ref>.<br/>
<a id="pl.76.16"></a><var>76.16</var>    (b) An election shall be is for a minimum period of two calendar years following the <br/>
<a id="pl.76.17"></a><var>76.17</var>effective date of the election and continue unless a notice terminating the election is filed <br/>
<a id="pl.76.18"></a><var>76.18</var>not later than 30 calendar days before the beginning of the calendar year. The termination <br/>
<a id="pl.76.19"></a><var>76.19</var>shall be is effective at the beginning of the next calendar year. Upon election, the <br/>
<a id="pl.76.20"></a><var>76.20</var>commissioner shall establish a reimbursable account for the state or political subdivision. <br/>
<a id="pl.76.21"></a><var>76.21</var>A termination of election shall be is allowed only if the state or political subdivision has, <br/>
<a id="pl.76.22"></a><var>76.22</var>since the beginning of the experience rating period under section 
         <statute_ref>268.051, subdivision <br/>
<a id="pl.76.23"></a><var>76.23</var>3
         </statute_ref>, paid taxes equal to or more than 125 percent of the unemployment benefits used <br/>
<a id="pl.76.24"></a><var>76.24</var>in computing the experience rating. In addition, any unemployment benefits paid after <br/>
<a id="pl.76.25"></a><var>76.25</var>the experience rating period shall be are transferred to the new reimbursable account of <br/>
<a id="pl.76.26"></a><var>76.26</var>the state or political subdivision. If the amount of taxes paid since the beginning of the <br/>
<a id="pl.76.27"></a><var>76.27</var>experience rating period exceeds 125 percent of the amount of unemployment benefits <br/>
<a id="pl.76.28"></a><var>76.28</var>paid during the experience rating period, that amount in excess shall be is applied against <br/>
<a id="pl.76.29"></a><var>76.29</var>any unemployment benefits paid after the experience rating period.<br/>
<a id="pl.76.30"></a><var>76.30</var>    (c) The method of payments to the trust fund under subdivisions 3 and 4 shall apply <br/>
<a id="pl.76.31"></a><var>76.31</var>applies to all taxes paid by or due from the state or political subdivision that elects to be <br/>
<a id="pl.76.32"></a><var>76.32</var>taxpaying employers under this subdivision.<br/>
<a id="pl.76.33"></a><var>76.33</var>    (d) A notice of election or a notice terminating election shall must be filed by <br/>
<a id="pl.76.34"></a><var>76.34</var>electronic transmission in a format prescribed by the commissioner.<br/>
<br/>
<a id="bill.6.28.0"></a><a id="pl.77.1"></a><var>77.1</var>    Sec. 28. Minnesota Statutes 2006, section 268.052, subdivision 3, is amended to read:<br/>
<a id="pl.77.2"></a><var>77.2</var>    Subd. 3. <b>Method of payment by state.</b> To discharge its liability, the state and its <br/>
<a id="pl.77.3"></a><var>77.3</var>wholly owned instrumentalities shall must pay the trust fund as follows:<br/>
<a id="pl.77.4"></a><var>77.4</var>    (1) Every self-sustaining department, institution and wholly owned instrumentality <br/>
<a id="pl.77.5"></a><var>77.5</var>shall must pay the trust fund in accordance with subdivision 1. For the purposes of this <br/>
<a id="pl.77.6"></a><var>77.6</var>clause a "self-sustaining department, institution or wholly owned instrumentality" is one <br/>
<a id="pl.77.7"></a><var>77.7</var>where the dedicated income and revenue substantially offsets its cost of operation.<br/>
<a id="pl.77.8"></a><var>77.8</var>    (2) Every partially self-sustaining department, institution and wholly owned <br/>
<a id="pl.77.9"></a><var>77.9</var>instrumentality shall must pay the trust fund that same proportion of the amount that has <br/>
<a id="pl.77.10"></a><var>77.10</var>been charged to its employer account as the proportion of the total of its income and <br/>
<a id="pl.77.11"></a><var>77.11</var>revenue is to its annual cost of operation.<br/>
<a id="pl.77.12"></a><var>77.12</var>    (3) Every department, institution or wholly owned instrumentality that is not <br/>
<a id="pl.77.13"></a><var>77.13</var>self-sustaining shall must pay the trust fund to the extent funds are available from <br/>
<a id="pl.77.14"></a><var>77.14</var>appropriated funds.<br/>
<a id="pl.77.15"></a><var>77.15</var>    (4) The departments, institutions and wholly owned instrumentalities, including <br/>
<a id="pl.77.16"></a><var>77.16</var>the University of Minnesota, that have money available shall must pay the trust fund in <br/>
<a id="pl.77.17"></a><var>77.17</var>accordance with subdivision 1. If an applicant was paid during the base period from <br/>
<a id="pl.77.18"></a><var>77.18</var>a special account provided by law, the payment to the trust fund shall must be made <br/>
<a id="pl.77.19"></a><var>77.19</var>from the special account with the approval of the Department of Administration and the <br/>
<a id="pl.77.20"></a><var>77.20</var>amounts are hereby appropriated.<br/>
<a id="pl.77.21"></a><var>77.21</var>    (5) For those departments, institutions and wholly owned instrumentalities that <br/>
<a id="pl.77.22"></a><var>77.22</var>cannot pay the trust fund, the commissioner shall certify on November 1 of each calendar <br/>
<a id="pl.77.23"></a><var>77.23</var>year to the commissioner of finance the unpaid balances. Upon receipt of the certification, <br/>
<a id="pl.77.24"></a><var>77.24</var>the commissioner of finance shall include the unpaid balances in the biennial budget <br/>
<a id="pl.77.25"></a><var>77.25</var>submitted to the legislature.<br/>
<br/>
<a id="bill.6.29.0"></a><a id="pl.77.26"></a><var>77.26</var>    Sec. 29. Minnesota Statutes 2006, section 268.052, subdivision 4, is amended to read:<br/>
<a id="pl.77.27"></a><var>77.27</var>    Subd. 4. <b>Method of payment by political subdivision.</b> A political subdivision or <br/>
<a id="pl.77.28"></a><var>77.28</var>instrumentality thereof is authorized and directed to pay its liabilities by money collected <br/>
<a id="pl.77.29"></a><var>77.29</var>from taxes or other revenues. Every political subdivision authorized to levy taxes except <br/>
<a id="pl.77.30"></a><var>77.30</var>school districts may include in its tax levy the amount necessary to pay its liabilities. <br/>
<a id="pl.77.31"></a><var>77.31</var>School districts may levy according to section  
         <statute_ref>126C.43, subdivision 2</statute_ref>. If the taxes <br/>
<a id="pl.77.32"></a><var>77.32</var>authorized to be levied cause the total amount of taxes levied to exceed any limitation <br/>
<a id="pl.77.33"></a><var>77.33</var>upon the power of a political subdivision to levy taxes, the political subdivision may <br/>
<a id="pl.77.34"></a><var>77.34</var>levy taxes in excess of the limitations in the amounts necessary to meet its liability. The <br/>
<a id="pl.77.35"></a><var>77.35</var>expenditures authorized shall must not be included in computing the cost of government <br/>
<a id="pl.78.1"></a><var>78.1</var>as defined in any home rule charter. The governing body of a municipality, for the purpose <br/>
<a id="pl.78.2"></a><var>78.2</var>of meeting its liabilities, in the event of a deficit, may issue its obligations payable in not <br/>
<a id="pl.78.3"></a><var>78.3</var>more than two years, in an amount that may cause its indebtedness to exceed any statutory <br/>
<a id="pl.78.4"></a><var>78.4</var>or charter limitations, without an election, and may levy taxes in the manner provided <br/>
<a id="pl.78.5"></a><var>78.5</var>in section  
         <statute_ref>475.61</statute_ref>. <br/>
<br/>
<a id="bill.6.30.0"></a><a id="pl.78.6"></a><var>78.6</var>    Sec. 30. Minnesota Statutes 2006, section 268.052, subdivision 5, is amended to read:<br/>
<a id="pl.78.7"></a><var>78.7</var>    Subd. 5. <b>Considered an election.</b> If the state of Minnesota or its political <br/>
<a id="pl.78.8"></a><var>78.8</var>subdivisions choose not to be a taxpaying employer under subdivision 2, the state or its <br/>
<a id="pl.78.9"></a><var>78.9</var>political subdivision shall be are considered, for purposes of the Minnesota unemployment <br/>
<a id="pl.78.10"></a><var>78.10</var>insurance program, to have elected to be liable for reimbursements under subdivision 1.<br/>
<br/>
<a id="bill.6.31.0"></a><a id="pl.78.11"></a><var>78.11</var>    Sec. 31. Minnesota Statutes 2006, section 268.0525, is amended to read:<br/>
<a id="pl.78.12"></a><var>78.12</var><b>268.0525 INDIAN TRIBES.</b><br/>
<a id="pl.78.13"></a><var>78.13</var>    (a) An Indian tribe, as defined under United States Code, title 25, section 450b(e) <br/>
<a id="pl.78.14"></a><var>78.14</var>of the Indian Self-Determination and Education Assistance Act, and any subdivision, <br/>
<a id="pl.78.15"></a><var>78.15</var>subsidiary, or business enterprise owned by the Indian tribe, shall must be treated the same <br/>
<a id="pl.78.16"></a><var>78.16</var>as the state of Minnesota, or a political subdivision of the state, for all purposes of the <br/>
<a id="pl.78.17"></a><var>78.17</var>Minnesota Unemployment Insurance Law.<br/>
<a id="pl.78.18"></a><var>78.18</var>    (b) The Indian tribe may make separate elections under section  
         <statute_ref>268.052, subdivision <br/>
<a id="pl.78.19"></a><var>78.19</var>2
         </statute_ref>, for itself and each subdivision, subsidiary, or business enterprise wholly owned by <br/>
<a id="pl.78.20"></a><var>78.20</var>the Indian tribe. <br/>
<a id="pl.78.21"></a><var>78.21</var>    (c) If an Indian tribe, subdivision, subsidiary, or business enterprise wholly owned <br/>
<a id="pl.78.22"></a><var>78.22</var>by the tribe, which has elected to be liable for reimbursements, fails to make the required <br/>
<a id="pl.78.23"></a><var>78.23</var>payments within 90 calendar days of the notice of delinquency, the commissioner shall <br/>
<a id="pl.78.24"></a><var>78.24</var>terminate the election to make reimbursements as of the beginning of the next calendar <br/>
<a id="pl.78.25"></a><var>78.25</var>year, unless all past due reimbursements, and any interest and penalties, have been paid <br/>
<a id="pl.78.26"></a><var>78.26</var>before the beginning of the next calendar year.<br/>
<a id="pl.78.27"></a><var>78.27</var>    An Indian tribe, subdivision, subsidiary, or business enterprise wholly owned by the <br/>
<a id="pl.78.28"></a><var>78.28</var>tribe that has its election terminated under this paragraph shall must become a taxpaying <br/>
<a id="pl.78.29"></a><var>78.29</var>employer and assigned the new employer tax rate under section  
         <statute_ref>268.051, subdivision 5</statute_ref>, <br/>
<a id="pl.78.30"></a><var>78.30</var>until the tribe, subdivision, subsidiary, or business enterprise wholly owned by the Indian <br/>
<a id="pl.78.31"></a><var>78.31</var>tribe qualifies for an experience rating under section  
         <statute_ref>268.051, subdivision 3</statute_ref>. <br/>
<br/>
<a id="bill.6.32.0"></a><a id="pl.78.32"></a><var>78.32</var>    Sec. 32. Minnesota Statutes 2006, section 268.053, subdivision 1, is amended to read:<br/>
<a id="pl.79.1"></a><var>79.1</var>    Subdivision 1. <b>Election.</b> (a) Any nonprofit organization that has employees in <br/>
<a id="pl.79.2"></a><var>79.2</var>covered employment shall must pay taxes on a quarterly basis pursuant to in accordance <br/>
<a id="pl.79.3"></a><var>79.3</var>with section 
         <statute_ref>268.051</statute_ref> unless it elects to make reimbursements to the trust fund the amount <br/>
<a id="pl.79.4"></a><var>79.4</var>of unemployment benefits charged to its reimbursable account under section 
         <statute_ref>268.047</statute_ref>.<br/>
<a id="pl.79.5"></a><var>79.5</var>    The organization may elect to make reimbursements for a period of not less than <br/>
<a id="pl.79.6"></a><var>79.6</var>two calendar years beginning with the date that the organization was determined to be an <br/>
<a id="pl.79.7"></a><var>79.7</var>employer with covered employment by filing a notice of election not later than 30 calendar <br/>
<a id="pl.79.8"></a><var>79.8</var>days after the date of the determination.<br/>
<a id="pl.79.9"></a><var>79.9</var>    (b) Any nonprofit organization that makes an election will continue to be liable for <br/>
<a id="pl.79.10"></a><var>79.10</var>reimbursements until it files a notice terminating its election not later than 30 calendar <br/>
<a id="pl.79.11"></a><var>79.11</var>days before the beginning of the calendar year the termination is to be effective.<br/>
<a id="pl.79.12"></a><var>79.12</var>    (c) A nonprofit organization that has been making reimbursements that files a notice <br/>
<a id="pl.79.13"></a><var>79.13</var>of termination of election shall must be assigned the new employer tax rate under section <br/>
<statute_ref><a id="pl.79.14"></a><var>79.14</var>268.051, subdivision 5
         </statute_ref>, for the calendar year of the termination of election and until it <br/>
<a id="pl.79.15"></a><var>79.15</var>qualifies for an experience rating under section 
         <statute_ref>268.051, subdivision 3</statute_ref>.<br/>
<a id="pl.79.16"></a><var>79.16</var>    (d) Any nonprofit organization that has been paying taxes may elect to make <br/>
<a id="pl.79.17"></a><var>79.17</var>reimbursements by filing no less than 30 calendar days before January 1 of any calendar <br/>
<a id="pl.79.18"></a><var>79.18</var>year a notice of election. Upon election, the commissioner shall establish a reimbursable <br/>
<a id="pl.79.19"></a><var>79.19</var>account for the nonprofit organization. An election shall be is allowed only if the nonprofit <br/>
<a id="pl.79.20"></a><var>79.20</var>organization has, since the beginning of the experience rating period under section <br/>
<statute_ref><a id="pl.79.21"></a><var>79.21</var>268.051, subdivision 3
         </statute_ref>, paid taxes equal to or more than 125 percent of the unemployment <br/>
<a id="pl.79.22"></a><var>79.22</var>benefits used in computing the experience rating. In addition, any unemployment benefits <br/>
<a id="pl.79.23"></a><var>79.23</var>paid after the experience rating period shall be are transferred to the new reimbursable <br/>
<a id="pl.79.24"></a><var>79.24</var>account of the nonprofit organization. If the amount of taxes paid since the beginning of <br/>
<a id="pl.79.25"></a><var>79.25</var>the experience rating period exceeds 125 percent of the amount of unemployment benefits <br/>
<a id="pl.79.26"></a><var>79.26</var>paid during the experience rating period, that amount in excess shall be is applied against <br/>
<a id="pl.79.27"></a><var>79.27</var>any unemployment benefits paid after the experience rating period. The election shall is <br/>
<a id="pl.79.28"></a><var>79.28</var>not be terminable by the organization for that and the next calendar year.<br/>
<a id="pl.79.29"></a><var>79.29</var>    (e) The commissioner may for good cause extend the period that a notice of election, <br/>
<a id="pl.79.30"></a><var>79.30</var>or a notice of termination, must be filed and may permit an election to be retroactive.<br/>
<a id="pl.79.31"></a><var>79.31</var>    (f) A notice of election or notice terminating election shall must be filed by electronic <br/>
<a id="pl.79.32"></a><var>79.32</var>transmission in a format prescribed by the commissioner.<br/>
<br/>
<a id="bill.6.33.0"></a><a id="pl.79.33"></a><var>79.33</var>    Sec. 33. Minnesota Statutes 2006, section 268.053, subdivision 3, is amended to read:<br/>
<a id="pl.79.34"></a><var>79.34</var>    Subd. 3. <b>Payments.</b> (a) Reimbursements, in the amount of unemployment benefits <br/>
<a id="pl.79.35"></a><var>79.35</var>charged to the reimbursable account, during a calendar quarter, must be received by the <br/>
<a id="pl.80.1"></a><var>80.1</var>department on or before the last day of the month following the month that the notice of <br/>
<a id="pl.80.2"></a><var>80.2</var>unemployment benefits paid is sent pursuant to under section  
         <statute_ref>268.047, subdivision 5</statute_ref>. <br/>
<a id="pl.80.3"></a><var>80.3</var>    (b) Past due reimbursements shall be are subject to the same interest charges and <br/>
<a id="pl.80.4"></a><var>80.4</var>collection procedures that apply to past due taxes.<br/>
<a id="pl.80.5"></a><var>80.5</var>    (c) If any nonprofit organization is delinquent in making reimbursements, the <br/>
<a id="pl.80.6"></a><var>80.6</var>commissioner may terminate the organization's election to make reimbursements as of <br/>
<a id="pl.80.7"></a><var>80.7</var>the beginning of the next calendar year, and the termination shall be is effective for that <br/>
<a id="pl.80.8"></a><var>80.8</var>and the following calendar year. A nonprofit organization that has its election terminated <br/>
<a id="pl.80.9"></a><var>80.9</var>under this paragraph shall must be assigned the new employer tax rate under section  <br/>
<statute_ref><a id="pl.80.10"></a><var>80.10</var>268.051, subdivision 5
         </statute_ref>, until the organization qualifies for an experience rating under <br/>
<a id="pl.80.11"></a><var>80.11</var>section  
         <statute_ref>268.051, subdivision 3</statute_ref>. <br/>
<br/>
<a id="bill.6.34.0"></a><a id="pl.80.12"></a><var>80.12</var>    Sec. 34. Minnesota Statutes 2006, section 268.057, subdivision 1, is amended to read:<br/>
<a id="pl.80.13"></a><var>80.13</var>    Subdivision 1. <b>Amount computed presumed correct.</b> Any amount due from <br/>
<a id="pl.80.14"></a><var>80.14</var>an employer, as computed by the commissioner, shall be is presumed to be correctly <br/>
<a id="pl.80.15"></a><var>80.15</var>determined and assessed, and the burden shall be is upon the employer to show its <br/>
<a id="pl.80.16"></a><var>80.16</var>incorrectness. A statement by the commissioner of the amount due shall be is admissible <br/>
<a id="pl.80.17"></a><var>80.17</var>in evidence in any court or administrative proceeding and shall be is prima facie evidence <br/>
<a id="pl.80.18"></a><var>80.18</var>of the facts in the statement.<br/>
<br/>
<a id="bill.6.35.0"></a><a id="pl.80.19"></a><var>80.19</var>    Sec. 35. Minnesota Statutes 2006, section 268.057, subdivision 2, is amended to read:<br/>
<a id="pl.80.20"></a><var>80.20</var>    Subd. 2. <b>Priority of payments.</b> (a) Any payment received from a taxpaying <br/>
<a id="pl.80.21"></a><var>80.21</var>employer shall must be applied in the following order:<br/>
<a id="pl.80.22"></a><var>80.22</var>    (1) unemployment insurance taxes; then<br/>
<a id="pl.80.23"></a><var>80.23</var>    (2) special assessment for interest on any federal loan; then<br/>
<a id="pl.80.24"></a><var>80.24</var>    (3) workforce development fee; then<br/>
<a id="pl.80.25"></a><var>80.25</var>    (4) interest on past due taxes; then<br/>
<a id="pl.80.26"></a><var>80.26</var>    (5) penalties, late fees, administrative service fees, and costs.<br/>
<a id="pl.80.27"></a><var>80.27</var>    (b) Paragraph (a) shall be is the priority used for all payments received from a <br/>
<a id="pl.80.28"></a><var>80.28</var>taxpaying employer, regardless of how the employer may designate the payment to be <br/>
<a id="pl.80.29"></a><var>80.29</var>applied, except when:<br/>
<a id="pl.80.30"></a><var>80.30</var>    (1) there is an outstanding lien and the employer designates that the payment made <br/>
<a id="pl.80.31"></a><var>80.31</var>should be applied to satisfy the lien;<br/>
<a id="pl.80.32"></a><var>80.32</var>    (2) the payment is for back pay withheld from an applicant pursuant to under section  <br/>
<statute_ref><a id="pl.80.33"></a><var>80.33</var>268.085, subdivision 6
         </statute_ref>, paragraph (b); <br/>
<a id="pl.81.1"></a><var>81.1</var>    (3) the payment is specifically designated by the employer to be applied to an <br/>
<a id="pl.81.2"></a><var>81.2</var>outstanding overpayment of unemployment benefits of an applicant;<br/>
<a id="pl.81.3"></a><var>81.3</var>    (4) a court or administrative order directs that the payment be applied to a specific <br/>
<a id="pl.81.4"></a><var>81.4</var>obligation;<br/>
<a id="pl.81.5"></a><var>81.5</var>    (5) a preexisting payment plan provides for the application of payment; or<br/>
<a id="pl.81.6"></a><var>81.6</var>    (6) the commissioner, under the compromise authority of section  
         <statute_ref>268.067</statute_ref>, agrees to <br/>
<a id="pl.81.7"></a><var>81.7</var>apply the payment to a different priority. <br/>
<br/>
<a id="bill.6.36.0"></a><a id="pl.81.8"></a><var>81.8</var>    Sec. 36. Minnesota Statutes 2006, section 268.057, subdivision 3, is amended to read:<br/>
<a id="pl.81.9"></a><var>81.9</var>    Subd. 3. <b>Estimating the tax due.</b> Only if an employer fails to make all necessary <br/>
<a id="pl.81.10"></a><var>81.10</var>records available for an audit pursuant to under section  
         <statute_ref>268.186, paragraph (b)</statute_ref>, and the <br/>
<a id="pl.81.11"></a><var>81.11</var>commissioner has reason to believe the employer has not reported all the required wages <br/>
<a id="pl.81.12"></a><var>81.12</var>on the quarterly wage detail reports under section  
         <statute_ref>268.044</statute_ref>, may the commissioner then <br/>
<a id="pl.81.13"></a><var>81.13</var>estimate the amount of tax due and assess the employer the estimated amount due. <br/>
<br/>
<a id="bill.6.37.0"></a><a id="pl.81.14"></a><var>81.14</var>    Sec. 37. Minnesota Statutes 2006, section 268.057, subdivision 4, is amended to read:<br/>
<a id="pl.81.15"></a><var>81.15</var>    Subd. 4. <b>Costs.</b> Any person that fails to pay any amount when due under this <br/>
<a id="pl.81.16"></a><var>81.16</var>chapter is liable for any filing fees, recording fees, sheriff fees, costs incurred by referral <br/>
<a id="pl.81.17"></a><var>81.17</var>to any public or private collection agency, or litigation costs, including attorney fees, <br/>
<a id="pl.81.18"></a><var>81.18</var>incurred in the collection of the amounts due.<br/>
<a id="pl.81.19"></a><var>81.19</var>    If any tendered payment of any amount due, is not honored when presented to <br/>
<a id="pl.81.20"></a><var>81.20</var>a financial institution for payment, any costs assessed the department by the financial <br/>
<a id="pl.81.21"></a><var>81.21</var>institution and a fee of $25 shall must be assessed to the person.<br/>
<a id="pl.81.22"></a><var>81.22</var>    Costs and fees collected under this subdivision shall be are credited to the <br/>
<a id="pl.81.23"></a><var>81.23</var>administration account to be used by the commissioner to ensure integrity in the <br/>
<a id="pl.81.24"></a><var>81.24</var>administration of the unemployment insurance program.<br/>
<br/>
<a id="bill.6.38.0"></a><a id="pl.81.25"></a><var>81.25</var>    Sec. 38. Minnesota Statutes 2006, section 268.057, subdivision 5, is amended to read:<br/>
<a id="pl.81.26"></a><var>81.26</var>    Subd. 5. <b>Interest on amounts past due.</b> If any amounts due from an employer <br/>
<a id="pl.81.27"></a><var>81.27</var>under this chapter or section  
         <statute_ref>116L.20</statute_ref>, except late fees under section  
         <statute_ref>268.044</statute_ref>, are not <br/>
<a id="pl.81.28"></a><var>81.28</var>received on the date due the unpaid balance shall bear bears interest at the rate of one and <br/>
<a id="pl.81.29"></a><var>81.29</var>one-half percent per month or any part thereof. Interest assessed, if not a whole dollar <br/>
<a id="pl.81.30"></a><var>81.30</var>amount, shall be is rounded down to the next lower whole dollar. Interest collected shall be <br/>
<a id="pl.81.31"></a><var>81.31</var>is credited to the contingent account. Interest may be compromised under section  
         <statute_ref>268.067</statute_ref>. <br/>
<br/>
<a id="bill.6.39.0"></a><a id="pl.81.32"></a><var>81.32</var>    Sec. 39. Minnesota Statutes 2006, section 268.057, subdivision 6, is amended to read:<br/>
<a id="pl.82.1"></a><var>82.1</var>    Subd. 6. <b>Interest on judgments.</b> Regardless of section  
         <statute_ref>549.09</statute_ref>, if judgment is <br/>
<a id="pl.82.2"></a><var>82.2</var>entered upon any past due amounts from an employer under this chapter or section  <br/>
<statute_ref><a id="pl.82.3"></a><var>82.3</var>116L.20
         </statute_ref>, the unpaid judgment shall bear bears interest at the rate specified in subdivision <br/>
<a id="pl.82.4"></a><var>82.4</var>5 until the date of payment. <br/>
<br/>
<a id="bill.6.40.0"></a><a id="pl.82.5"></a><var>82.5</var>    Sec. 40. Minnesota Statutes 2006, section 268.057, subdivision 10, is amended to read:<br/>
<a id="pl.82.6"></a><var>82.6</var>    Subd. 10. <b>Priorities under legal dissolutions or distributions.</b> In the event of any <br/>
<a id="pl.82.7"></a><var>82.7</var>distribution of an employer's assets pursuant according to an order of any court, including <br/>
<a id="pl.82.8"></a><var>82.8</var>any receivership, assignment for benefit of creditors, adjudicated insolvency, or similar <br/>
<a id="pl.82.9"></a><var>82.9</var>proceeding, taxes then or thereafter due shall must be paid in full prior to before all other <br/>
<a id="pl.82.10"></a><var>82.10</var>claims except claims for wages of not more than $1,000 per former employee, earned <br/>
<a id="pl.82.11"></a><var>82.11</var>within six months of the commencement of the proceedings. In the event of an employer's <br/>
<a id="pl.82.12"></a><var>82.12</var>adjudication in bankruptcy under federal law, taxes then or thereafter due shall be are <br/>
<a id="pl.82.13"></a><var>82.13</var>entitled to the priority provided in that law for taxes due any state.<br/>
<br/>
<a id="bill.6.41.0"></a><a id="pl.82.14"></a><var>82.14</var>    Sec. 41. Minnesota Statutes 2006, section 268.058, is amended to read:<br/>
<a id="pl.82.15"></a><var>82.15</var><b>268.058 LIEN, LEVY, SETOFF, AND CIVIL ACTION.</b><br/>
<a id="pl.82.16"></a><var>82.16</var>    Subdivision 1. <b>Lien.</b> (a) Any amount due under this chapter or section  
         <statute_ref>116L.20</statute_ref>, <br/>
<a id="pl.82.17"></a><var>82.17</var>from an applicant or an employer, shall become becomes a lien upon all the property, <br/>
<a id="pl.82.18"></a><var>82.18</var>within this state, both real and personal, of the person liable, from the date of assessment. <br/>
<a id="pl.82.19"></a><var>82.19</var>The term "date of assessment" means the date the obligation was due. <br/>
<a id="pl.82.20"></a><var>82.20</var>    (b) The lien is not enforceable against any purchaser, mortgagee, pledgee, holder of <br/>
<a id="pl.82.21"></a><var>82.21</var>a Uniform Commercial Code security interest, mechanic's lien, or judgment lien creditor, <br/>
<a id="pl.82.22"></a><var>82.22</var>until a notice of lien has been filed with the county recorder of the county where the <br/>
<a id="pl.82.23"></a><var>82.23</var>property is situated, or in the case of personal property belonging to a nonresident person <br/>
<a id="pl.82.24"></a><var>82.24</var>in the Office of the Secretary of State. When the notice of lien is filed with the county <br/>
<a id="pl.82.25"></a><var>82.25</var>recorder, the fee for filing and indexing shall be is as provided in sections  
         <statute_ref>272.483</statute_ref> and  <br/>
<statute_ref><a id="pl.82.26"></a><var>82.26</var>272.484
         </statute_ref>. <br/>
<a id="pl.82.27"></a><var>82.27</var>    (c) Notices of liens, lien renewals, and lien releases, in a form prescribed by the <br/>
<a id="pl.82.28"></a><var>82.28</var>commissioner, may be filed with the county recorder or the secretary of state by mail, <br/>
<a id="pl.82.29"></a><var>82.29</var>personal delivery, or by electronic transmission into the computerized filing system of the <br/>
<a id="pl.82.30"></a><var>82.30</var>secretary of state. The secretary of state shall, on any notice filed with that office, transmit <br/>
<a id="pl.82.31"></a><var>82.31</var>the notice electronically to the appropriate county recorder. The filing officer, whether the <br/>
<a id="pl.82.32"></a><var>82.32</var>county recorder or the secretary of state, shall endorse and index a printout of the notice as <br/>
<a id="pl.82.33"></a><var>82.33</var>if the notice had been mailed or delivered.<br/>
<a id="pl.83.1"></a><var>83.1</var>    (d) County recorders and the secretary of state shall enter information on lien <br/>
<a id="pl.83.2"></a><var>83.2</var>notices, renewals, and releases into the central database of the secretary of state. For <br/>
<a id="pl.83.3"></a><var>83.3</var>notices filed electronically with the county recorders, the date and time of receipt of the <br/>
<a id="pl.83.4"></a><var>83.4</var>notice and county recorder's file number, and for notices filed electronically with the <br/>
<a id="pl.83.5"></a><var>83.5</var>secretary of state, the secretary of state's recording information, must be entered into the <br/>
<a id="pl.83.6"></a><var>83.6</var>central database before the close of the working day following the day of the original <br/>
<a id="pl.83.7"></a><var>83.7</var>data entry by the commissioner.<br/>
<a id="pl.83.8"></a><var>83.8</var>    (e) The lien imposed on personal property, even though properly filed, is not <br/>
<a id="pl.83.9"></a><var>83.9</var>enforceable against a purchaser of tangible personal property purchased at retail or <br/>
<a id="pl.83.10"></a><var>83.10</var>personal property listed as exempt in sections  
         <statute_ref>550.37</statute_ref>,  
         <statute_ref>550.38</statute_ref>, and  
         <statute_ref>550.39</statute_ref>. <br/>
<a id="pl.83.11"></a><var>83.11</var>    (f) A notice of lien filed has priority over any security interest arising under chapter <br/>
<a id="pl.83.12"></a><var>83.12</var>336, article 9, that is perfected prior in time to the lien imposed by this subdivision, but <br/>
<a id="pl.83.13"></a><var>83.13</var>only if:<br/>
<a id="pl.83.14"></a><var>83.14</var>    (1) the perfected security interest secures property not in existence at the time the <br/>
<a id="pl.83.15"></a><var>83.15</var>notice of lien is filed; and<br/>
<a id="pl.83.16"></a><var>83.16</var>    (2) the property comes into existence after the 45th calendar day following the day <br/>
<a id="pl.83.17"></a><var>83.17</var>the notice of lien is filed, or after the secured party has actual notice or knowledge of the <br/>
<a id="pl.83.18"></a><var>83.18</var>lien filing, whichever is earlier.<br/>
<a id="pl.83.19"></a><var>83.19</var>    (g) The lien shall be is enforceable from the time the lien arises and for ten years <br/>
<a id="pl.83.20"></a><var>83.20</var>from the date of filing the notice of lien. A notice of lien may be renewed before expiration <br/>
<a id="pl.83.21"></a><var>83.21</var>for an additional ten years.<br/>
<a id="pl.83.22"></a><var>83.22</var>    (h) The lien shall be is enforceable by levy under subdivision 2 or by judgment lien <br/>
<a id="pl.83.23"></a><var>83.23</var>foreclosure under chapter 550.<br/>
<a id="pl.83.24"></a><var>83.24</var>    (i) The lien may be imposed upon property defined as homestead property in chapter <br/>
<a id="pl.83.25"></a><var>83.25</var>510 but may be enforced only upon the sale, transfer, or conveyance of the homestead <br/>
<a id="pl.83.26"></a><var>83.26</var>property.<br/>
<a id="pl.83.27"></a><var>83.27</var>    (j) The commissioner may sell and assign to a third party the commissioner's right of <br/>
<a id="pl.83.28"></a><var>83.28</var>redemption in specific real property for liens filed under this subdivision. The assignee <br/>
<a id="pl.83.29"></a><var>83.29</var>shall be is limited to the same rights of redemption as the commissioner, except that in <br/>
<a id="pl.83.30"></a><var>83.30</var>a bankruptcy proceeding, the assignee does not obtain the commissioner's priority. Any <br/>
<a id="pl.83.31"></a><var>83.31</var>proceeds from the sale of the right of redemption shall be are credited to the contingent <br/>
<a id="pl.83.32"></a><var>83.32</var>account.<br/>
<a id="pl.83.33"></a><var>83.33</var>    Subd. 2. <b>Levy.</b> (a) If any amount due under this chapter or section  
         <statute_ref>116L.20</statute_ref>, from <br/>
<a id="pl.83.34"></a><var>83.34</var>an applicant or an employer, is not paid when due, the amount may be collected by the <br/>
<a id="pl.83.35"></a><var>83.35</var>commissioner by direct levy upon all property and rights of property of the person liable <br/>
<a id="pl.84.1"></a><var>84.1</var>for the amount due except that exempt from execution under section  
         <statute_ref>550.37</statute_ref>. The term <br/>
<a id="pl.84.2"></a><var>84.2</var>"levy" includes the power of distraint and seizure by any means. <br/>
<a id="pl.84.3"></a><var>84.3</var>    (b) In addition to a direct levy, the commissioner may issue a warrant to the sheriff <br/>
<a id="pl.84.4"></a><var>84.4</var>of any county who shall proceed within 60 calendar days to levy upon the property or <br/>
<a id="pl.84.5"></a><var>84.5</var>rights to property of the delinquent person within the county, except that exempt under <br/>
<a id="pl.84.6"></a><var>84.6</var>section  
         <statute_ref>550.37</statute_ref>. The sheriff shall sell that property necessary to satisfy the total amount <br/>
<a id="pl.84.7"></a><var>84.7</var>due, together with the commissioner's and sheriff's costs. The sales shall be are governed <br/>
<a id="pl.84.8"></a><var>84.8</var>by the law applicable to sales of like property on execution of a judgment. <br/>
<a id="pl.84.9"></a><var>84.9</var>    (c) Notice and demand for payment of the total amount due shall must be mailed <br/>
<a id="pl.84.10"></a><var>84.10</var>to the delinquent person at least ten calendar days prior to before action being taken <br/>
<a id="pl.84.11"></a><var>84.11</var>under paragraphs (a) and (b).<br/>
<a id="pl.84.12"></a><var>84.12</var>    (d) If the commissioner has reason to believe that collection of the amount due is in <br/>
<a id="pl.84.13"></a><var>84.13</var>jeopardy, notice and demand for immediate payment may be made. If the total amount <br/>
<a id="pl.84.14"></a><var>84.14</var>due is not paid, the commissioner may proceed to collect by direct levy or issue a warrant <br/>
<a id="pl.84.15"></a><var>84.15</var>without regard to the ten calendar day period.<br/>
<a id="pl.84.16"></a><var>84.16</var>    (e) In executing the levy, the commissioner shall have all of the powers provided <br/>
<a id="pl.84.17"></a><var>84.17</var>in chapter 550 or any other law that provides for execution against property in this state. <br/>
<a id="pl.84.18"></a><var>84.18</var>The sale of property levied upon and the time and manner of redemption shall be is as <br/>
<a id="pl.84.19"></a><var>84.19</var>provided in chapter 550. The seal of the court shall is not be required. The levy may be <br/>
<a id="pl.84.20"></a><var>84.20</var>made whether or not the commissioner has commenced a legal action for collection.<br/>
<a id="pl.84.21"></a><var>84.21</var>    (f) Where any assessment has been made by the commissioner, the property seized <br/>
<a id="pl.84.22"></a><var>84.22</var>for collection of the total amount due shall must not be sold until any determination of <br/>
<a id="pl.84.23"></a><var>84.23</var>liability has become final. No sale shall may be made unless a portion of the amount due <br/>
<a id="pl.84.24"></a><var>84.24</var>remains unpaid for a period of more than 30 calendar days after the determination of <br/>
<a id="pl.84.25"></a><var>84.25</var>liability becomes final. Seized property may be sold at any time if:<br/>
<a id="pl.84.26"></a><var>84.26</var>    (1) the delinquent person consents in writing to the sale; or<br/>
<a id="pl.84.27"></a><var>84.27</var>    (2) the commissioner determines that the property is perishable or may become <br/>
<a id="pl.84.28"></a><var>84.28</var>greatly reduced in price or value by keeping, or that the property cannot be kept without <br/>
<a id="pl.84.29"></a><var>84.29</var>great expense.<br/>
<a id="pl.84.30"></a><var>84.30</var>    (g) Where a levy has been made to collect the amount due and the property seized <br/>
<a id="pl.84.31"></a><var>84.31</var>is properly included in a formal proceeding commenced under sections  
         <statute_ref>524.3-401</statute_ref> to  <br/>
<statute_ref><a id="pl.84.32"></a><var>84.32</var>524.3-505
         </statute_ref> and maintained under full supervision of the court, the property shall may not <br/>
<a id="pl.84.33"></a><var>84.33</var>be sold until the probate proceedings are completed or until the court orders. <br/>
<a id="pl.84.34"></a><var>84.34</var>    (h) The property seized shall must be returned if the owner:<br/>
<a id="pl.84.35"></a><var>84.35</var>    (1) gives a surety bond equal to the appraised value of the owner's interest in the <br/>
<a id="pl.84.36"></a><var>84.36</var>property, as determined by the commissioner, or<br/>
<a id="pl.85.1"></a><var>85.1</var>    (2) deposits with the commissioner security in a form and amount the commissioner <br/>
<a id="pl.85.2"></a><var>85.2</var>considers necessary to insure payment of the liability.<br/>
<a id="pl.85.3"></a><var>85.3</var>    (i) If a levy or sale would irreparably injure rights in property that the court <br/>
<a id="pl.85.4"></a><var>85.4</var>determines superior to rights of the state, the court may grant an injunction to prohibit the <br/>
<a id="pl.85.5"></a><var>85.5</var>enforcement of the levy or to prohibit the sale.<br/>
<a id="pl.85.6"></a><var>85.6</var>    (j) Any person who fails or refuses to surrender without reasonable cause any <br/>
<a id="pl.85.7"></a><var>85.7</var>property or rights to property subject to levy shall be is personally liable in an amount equal <br/>
<a id="pl.85.8"></a><var>85.8</var>to the value of the property or rights not so surrendered, but not exceeding the amount due.<br/>
<a id="pl.85.9"></a><var>85.9</var>    (k) If the commissioner has seized the property of any individual, that individual <br/>
<a id="pl.85.10"></a><var>85.10</var>may, upon giving 48 hours notice to the commissioner and to the court, bring a claim for <br/>
<a id="pl.85.11"></a><var>85.11</var>equitable relief before the district court for the release of the property upon terms and <br/>
<a id="pl.85.12"></a><var>85.12</var>conditions the court considers equitable.<br/>
<a id="pl.85.13"></a><var>85.13</var>    (l) Any person in control or possession of property or rights to property upon which <br/>
<a id="pl.85.14"></a><var>85.14</var>a levy has been made who surrenders the property or rights to property, or who pays the <br/>
<a id="pl.85.15"></a><var>85.15</var>amount due shall be is discharged from any obligation or liability to the person liable for <br/>
<a id="pl.85.16"></a><var>85.16</var>the amount due with respect to the property or rights to property.<br/>
<a id="pl.85.17"></a><var>85.17</var>    (m) The notice of any levy may be served personally or by mail.<br/>
<a id="pl.85.18"></a><var>85.18</var>    (n) The commissioner may release the levy upon all or part of the property or rights <br/>
<a id="pl.85.19"></a><var>85.19</var>to property levied upon if the commissioner determines that the release will facilitate the <br/>
<a id="pl.85.20"></a><var>85.20</var>collection of the liability, but the release shall does not prevent any subsequent levy. <br/>
<a id="pl.85.21"></a><var>85.21</var>If the commissioner determines that property has been wrongfully levied upon, the <br/>
<a id="pl.85.22"></a><var>85.22</var>commissioner shall return:<br/>
<a id="pl.85.23"></a><var>85.23</var>    (1) the specific property levied upon, at any time; or<br/>
<a id="pl.85.24"></a><var>85.24</var>    (2) an amount of money equal to the amount of money levied upon, at any time <br/>
<a id="pl.85.25"></a><var>85.25</var>before the expiration of nine months from the date of levy.<br/>
<a id="pl.85.26"></a><var>85.26</var>    (o) Regardless of section  
         <statute_ref>52.12</statute_ref>, a levy upon a person's funds on deposit in a financial <br/>
<a id="pl.85.27"></a><var>85.27</var>institution located in this state, shall have has priority over any unexercised right of setoff <br/>
<a id="pl.85.28"></a><var>85.28</var>of the financial institution to apply the levied funds toward the balance of an outstanding <br/>
<a id="pl.85.29"></a><var>85.29</var>loan or loans owed by the person to the financial institution. A claim by the financial <br/>
<a id="pl.85.30"></a><var>85.30</var>institution that it exercised its right to setoff prior to before the levy must be substantiated <br/>
<a id="pl.85.31"></a><var>85.31</var>by evidence of the date of the setoff, and verified by an affidavit from a corporate officer <br/>
<a id="pl.85.32"></a><var>85.32</var>of the financial institution. For purposes of determining the priority of any levy under this <br/>
<a id="pl.85.33"></a><var>85.33</var>subdivision, the levy shall be is treated as if it were an execution under chapter 550. <br/>
<a id="pl.85.34"></a><var>85.34</var>    Subd. 3. <b>Right of setoff.</b> (a) Upon certification by the commissioner to the <br/>
<a id="pl.85.35"></a><var>85.35</var>commissioner of finance, or to any state agency that disburses its own funds, that a person, <br/>
<a id="pl.85.36"></a><var>85.36</var>applicant, or employer has a liability under this chapter or section  
         <statute_ref>116L.20</statute_ref>, and that <br/>
<a id="pl.86.1"></a><var>86.1</var>the state has purchased personal services, supplies, contract services, or property from <br/>
<a id="pl.86.2"></a><var>86.2</var>that person, the commissioner of finance or the state agency shall set off and pay to the <br/>
<a id="pl.86.3"></a><var>86.3</var>commissioner an amount sufficient to satisfy the unpaid liability from funds appropriated <br/>
<a id="pl.86.4"></a><var>86.4</var>for payment of the obligation of the state otherwise due the person. No amount shall may <br/>
<a id="pl.86.5"></a><var>86.5</var>be set off from any funds exempt under section  
         <statute_ref>550.37</statute_ref> or funds due an individual who <br/>
<a id="pl.86.6"></a><var>86.6</var>receives assistance under chapter 256. <br/>
<a id="pl.86.7"></a><var>86.7</var>    (b) All funds, whether general or dedicated, shall be are subject to setoff.<br/>
<a id="pl.86.8"></a><var>86.8</var>    Regardless of any law to the contrary, the commissioner shall have has first priority <br/>
<a id="pl.86.9"></a><var>86.9</var>to setoff from any funds otherwise due from the department to a delinquent person.<br/>
<a id="pl.86.10"></a><var>86.10</var>    Subd. 4. <b>Collection by civil action.</b> (a) Any amount due under this chapter or <br/>
<a id="pl.86.11"></a><var>86.11</var>section  
         <statute_ref>116L.20</statute_ref>, from an applicant or employer, may be collected by civil action in the <br/>
<a id="pl.86.12"></a><var>86.12</var>name of the state of Minnesota. Civil actions brought under this subdivision shall must be <br/>
<a id="pl.86.13"></a><var>86.13</var>heard as provided under section  
         <statute_ref>16D.14</statute_ref>. In any action, judgment shall must be entered in <br/>
<a id="pl.86.14"></a><var>86.14</var>default for the relief demanded in the complaint without proof, together with costs and <br/>
<a id="pl.86.15"></a><var>86.15</var>disbursements, upon the filing of an affidavit of default. <br/>
<a id="pl.86.16"></a><var>86.16</var>    (b) Any person that is not a resident of this state and any resident person removed <br/>
<a id="pl.86.17"></a><var>86.17</var>from this state, shall be is considered to appoint the secretary of state as its agent for the <br/>
<a id="pl.86.18"></a><var>86.18</var>acceptance of process in any civil action. The commissioner shall file process with the <br/>
<a id="pl.86.19"></a><var>86.19</var>secretary of state, together with a payment of a fee of $15 and that service shall be is <br/>
<a id="pl.86.20"></a><var>86.20</var>considered sufficient service and shall have has the same force and validity as if served <br/>
<a id="pl.86.21"></a><var>86.21</var>personally within this state. Notice of the service of process, together with a copy of <br/>
<a id="pl.86.22"></a><var>86.22</var>the process, shall must be sent by certified mail to the person's last known address. An <br/>
<a id="pl.86.23"></a><var>86.23</var>affidavit of compliance with this subdivision, and a copy of the notice of service shall must <br/>
<a id="pl.86.24"></a><var>86.24</var>be appended to the original of the process and filed in the court.<br/>
<a id="pl.86.25"></a><var>86.25</var>    (c) No court filing fees, docketing fees, or release of judgment fees may be assessed <br/>
<a id="pl.86.26"></a><var>86.26</var>against the state for actions pursuant to under this subdivision.<br/>
<a id="pl.86.27"></a><var>86.27</var>    Subd. 5. <b>Injunction forbidden.</b> No injunction or other legal action to prevent the <br/>
<a id="pl.86.28"></a><var>86.28</var>determination, assessment, or collection of any amounts due under this chapter or section  <br/>
<statute_ref><a id="pl.86.29"></a><var>86.29</var>116L.20
         </statute_ref>, from an applicant or employer, shall be are allowed. <br/>
<br/>
<a id="bill.6.42.0"></a><a id="pl.86.30"></a><var>86.30</var>    Sec. 42. Minnesota Statutes 2006, section 268.059, is amended to read:<br/>
<a id="pl.86.31"></a><var>86.31</var><b>268.059 GARNISHMENT FOR DELINQUENT TAXES AND </b><br/>
<a id="pl.86.32"></a><var>86.32</var><b>UNEMPLOYMENT BENEFIT OVERPAYMENTS.</b><br/>
<a id="pl.86.33"></a><var>86.33</var>    Subdivision 1. <b>Notice.</b> The commissioner may give notice to any employer that <br/>
<a id="pl.86.34"></a><var>86.34</var>an employee owes any amounts due under this chapter or section  
         <statute_ref>116L.20</statute_ref>, and that <br/>
<a id="pl.86.35"></a><var>86.35</var>the obligation should be withheld from the employee's wages. The commissioner may <br/>
<a id="pl.87.1"></a><var>87.1</var>proceed only if the amount due is uncontested or if the time for any appeal has expired. <br/>
<a id="pl.87.2"></a><var>87.2</var>The commissioner shall may not proceed until 30 calendar days after sending to the debtor <br/>
<a id="pl.87.3"></a><var>87.3</var>employee, by mail or electronic transmission, a notice of intent to garnish wages and <br/>
<a id="pl.87.4"></a><var>87.4</var>exemption notice. That notice shall must list: <br/>
<a id="pl.87.5"></a><var>87.5</var>    (1) the amount due from the debtor;<br/>
<a id="pl.87.6"></a><var>87.6</var>    (2) demand for immediate payment; and<br/>
<a id="pl.87.7"></a><var>87.7</var>    (3) the intention to serve a garnishment notice on the debtor's employer.<br/>
<a id="pl.87.8"></a><var>87.8</var>    The notice shall expire expires 180 calendar days after it has been sent to the debtor <br/>
<a id="pl.87.9"></a><var>87.9</var>provided that the notice may be renewed by sending a new notice that is in accordance <br/>
<a id="pl.87.10"></a><var>87.10</var>with this section. The renewed notice shall have has the effect of reinstating the priority <br/>
<a id="pl.87.11"></a><var>87.11</var>of the original notice. The exemption notice shall must be in substantially the same <br/>
<a id="pl.87.12"></a><var>87.12</var>form as in section  
         <statute_ref>571.72</statute_ref>. The notice shall must inform the debtor of the right to claim <br/>
<a id="pl.87.13"></a><var>87.13</var>exemptions contained in section  
         <statute_ref>550.37, subdivision 14</statute_ref>. If no claim of exemption is <br/>
<a id="pl.87.14"></a><var>87.14</var>received by the commissioner within 30 calendar days after sending of the notice, the <br/>
<a id="pl.87.15"></a><var>87.15</var>commissioner may proceed with the garnishment. The notice to the debtor's employer <br/>
<a id="pl.87.16"></a><var>87.16</var>may be served by mail or electronic transmission and shall must be in substantially the <br/>
<a id="pl.87.17"></a><var>87.17</var>same form as in section  
         <statute_ref>571.75</statute_ref>. <br/>
<a id="pl.87.18"></a><var>87.18</var>    Subd. 2. <b>Employer action.</b> (a) Upon receipt of the garnishment notice, the <br/>
<a id="pl.87.19"></a><var>87.19</var>employer shall must withhold from the earnings due or to become due to the employee, <br/>
<a id="pl.87.20"></a><var>87.20</var>the amount shown on the notice plus accrued interest, subject to section  
         <statute_ref>571.922</statute_ref>. The <br/>
<a id="pl.87.21"></a><var>87.21</var>employer shall must continue to withhold each pay period the amount shown on the notice <br/>
<a id="pl.87.22"></a><var>87.22</var>plus accrued interest until the garnishment notice is released by the commissioner. Upon <br/>
<a id="pl.87.23"></a><var>87.23</var>receipt of notice by the employer, the claim of the commissioner shall have has priority <br/>
<a id="pl.87.24"></a><var>87.24</var>over any subsequent garnishments or wage assignments. The commissioner may arrange <br/>
<a id="pl.87.25"></a><var>87.25</var>between the employer and employee for withholding a portion of the total amount due <br/>
<a id="pl.87.26"></a><var>87.26</var>the employee each pay period, until the total amount shown on the notice plus accrued <br/>
<a id="pl.87.27"></a><var>87.27</var>interest has been withheld. <br/>
<a id="pl.87.28"></a><var>87.28</var>    The "earnings due" any employee is as defined in section  
         <statute_ref>571.921</statute_ref>. <br/>
<a id="pl.87.29"></a><var>87.29</var>    (b) The maximum garnishment allowed for any one pay period shall be decreased by <br/>
<a id="pl.87.30"></a><var>87.30</var>any amounts payable pursuant to under any other garnishment action served prior to before <br/>
<a id="pl.87.31"></a><var>87.31</var>the garnishment notice, and any amounts covered by any irrevocable and previously <br/>
<a id="pl.87.32"></a><var>87.32</var>effective assignment of wages; the employer shall must give notice to the commissioner <br/>
<a id="pl.87.33"></a><var>87.33</var>of the amounts and the facts relating to the assignment within ten calendar days after the <br/>
<a id="pl.87.34"></a><var>87.34</var>service of the garnishment notice on the form provided by the commissioner.<br/>
<a id="pl.88.1"></a><var>88.1</var>    (c) Within ten calendar days after the expiration of the pay period, the employer <br/>
<a id="pl.88.2"></a><var>88.2</var>shall must remit to the commissioner, on a form and in the manner prescribed by the <br/>
<a id="pl.88.3"></a><var>88.3</var>commissioner, the amount withheld during each pay period.<br/>
<a id="pl.88.4"></a><var>88.4</var>    Subd. 3. <b>Discharge or discipline prohibited.</b> (a) If the employee ceases to be <br/>
<a id="pl.88.5"></a><var>88.5</var>employed by the employer before the full amount set forth on the garnishment notice <br/>
<a id="pl.88.6"></a><var>88.6</var>plus accrued interest has been withheld, the employer shall must immediately notify the <br/>
<a id="pl.88.7"></a><var>88.7</var>commissioner in writing or by electronic transmission, as prescribed by the commissioner, <br/>
<a id="pl.88.8"></a><var>88.8</var>of the termination date of the employee and the total amount withheld. No employer may <br/>
<a id="pl.88.9"></a><var>88.9</var>discharge or discipline any employee because the commissioner has proceeded under this <br/>
<a id="pl.88.10"></a><var>88.10</var>section. If an employer discharges an employee in violation of this section, the employee <br/>
<a id="pl.88.11"></a><var>88.11</var>shall have has the same remedy as provided in section  
         <statute_ref>571.927, subdivision 2</statute_ref>. <br/>
<a id="pl.88.12"></a><var>88.12</var>    (b) This section shall apply applies if the employer is the state of Minnesota or <br/>
<a id="pl.88.13"></a><var>88.13</var>any political subdivision.<br/>
<a id="pl.88.14"></a><var>88.14</var>    (c) The commissioner shall refund to the employee any excess amounts withheld <br/>
<a id="pl.88.15"></a><var>88.15</var>from the employee.<br/>
<a id="pl.88.16"></a><var>88.16</var>    (d) An employer that fails or refuses to comply with this section shall be is jointly <br/>
<a id="pl.88.17"></a><var>88.17</var>and severally liable for the total amount due from the employee. Any amount due from the <br/>
<a id="pl.88.18"></a><var>88.18</var>employer under this paragraph may be collected in the same manner as any other amounts <br/>
<a id="pl.88.19"></a><var>88.19</var>due from an employer under this chapter.<br/>
<br/>
<a id="bill.6.43.0"></a><a id="pl.88.20"></a><var>88.20</var>    Sec. 43. Minnesota Statutes 2006, section 268.0625, subdivision 5, is amended to read:<br/>
<a id="pl.88.21"></a><var>88.21</var>    Subd. 5. <b>Licensing authority; duties.</b> Upon request, the licensing authority shall <br/>
<a id="pl.88.22"></a><var>88.22</var>must provide the commissioner with a list of all licensees, including the name, address, <br/>
<a id="pl.88.23"></a><var>88.23</var>business name and address, Social Security number, and business identification number. <br/>
<a id="pl.88.24"></a><var>88.24</var>The commissioner may request a list of the licensees no more than once each calendar <br/>
<a id="pl.88.25"></a><var>88.25</var>year. Regardless of section  
         <statute_ref>268.19</statute_ref>, the commissioner may release information necessary <br/>
<a id="pl.88.26"></a><var>88.26</var>to accomplish this section. <br/>
<br/>
<a id="bill.6.44.0"></a><a id="pl.88.27"></a><var>88.27</var>    Sec. 44. Minnesota Statutes 2006, section 268.064, is amended to read:<br/>
<a id="pl.88.28"></a><var>88.28</var><b>268.064 LIABILITY FOR DEBTS UPON ACQUISITION.</b><br/>
<a id="pl.88.29"></a><var>88.29</var>    Subdivision 1. <b>Acquisition of organization, trade, business, or assets.</b> Any person <br/>
<a id="pl.88.30"></a><var>88.30</var>who acquires all or part of the organization, trade, business or assets from an employer, is <br/>
<a id="pl.88.31"></a><var>88.31</var>jointly and severally liable, in an amount not to exceed the reasonable value of that part of <br/>
<a id="pl.88.32"></a><var>88.32</var>the organization, trade, business or assets acquired, for any amounts due and unpaid by the <br/>
<a id="pl.88.33"></a><var>88.33</var>employer. The amount of liability shall is, in addition, be a lien against the property or <br/>
<a id="pl.89.1"></a><var>89.1</var>assets acquired and shall be prior to is before all other unrecorded liens. This section does <br/>
<a id="pl.89.2"></a><var>89.2</var>not apply to sales in the normal course of the employer's business.<br/>
<a id="pl.89.3"></a><var>89.3</var>    Subd. 2. <b>Reasonable value.</b> The commissioner, upon the commissioner's own <br/>
<a id="pl.89.4"></a><var>89.4</var>motion or upon application of the acquiring person, shall determine the reasonable value <br/>
<a id="pl.89.5"></a><var>89.5</var>of the organization, trade, business or assets acquired based on available information. The <br/>
<a id="pl.89.6"></a><var>89.6</var>determination shall be is final unless the acquiring person, within 30 20 calendar days <br/>
<a id="pl.89.7"></a><var>89.7</var>after being sent the determination by mail or electronic transmission, files an appeal. <br/>
<a id="pl.89.8"></a><var>89.8</var>Proceedings on the appeal shall be are conducted in accordance with section  
         <statute_ref>268.105</statute_ref>. <br/>
<a id="pl.89.9"></a><var>89.9</var>    Subd. 3. <b>Statement of amount due.</b> Prior to Before the date of acquisition, the <br/>
<a id="pl.89.10"></a><var>89.10</var>commissioner shall must furnish the acquiring person with a statement of the amounts <br/>
<a id="pl.89.11"></a><var>89.11</var>due and unpaid under this chapter or section  
         <statute_ref>116L.20</statute_ref> upon the request of the potential <br/>
<a id="pl.89.12"></a><var>89.12</var>acquiring person and the release of the obligor. No release is required after the date of <br/>
<a id="pl.89.13"></a><var>89.13</var>acquisition. <br/>
<br/>
<a id="bill.6.45.0"></a><a id="pl.89.14"></a><var>89.14</var>    Sec. 45. Minnesota Statutes 2006, section 268.065, subdivision 1, is amended to read:<br/>
<a id="pl.89.15"></a><var>89.15</var>    Subdivision 1. <b>Subcontractors.</b> A contractor who contracts with any subcontractor <br/>
<a id="pl.89.16"></a><var>89.16</var>shall must guarantee the payment of all amounts that are due or become due from the <br/>
<a id="pl.89.17"></a><var>89.17</var>subcontractor with respect to taxable wages paid on the contract by:<br/>
<a id="pl.89.18"></a><var>89.18</var>    (1) withholding sufficient money on the contract; or<br/>
<a id="pl.89.19"></a><var>89.19</var>    (2) requiring the subcontractor to provide a sufficient bond guaranteeing the payment <br/>
<a id="pl.89.20"></a><var>89.20</var>of all amounts that may become due.<br/>
<a id="pl.89.21"></a><var>89.21</var>    The contractor may make a request for verification that the subcontractor has <br/>
<a id="pl.89.22"></a><var>89.22</var>paid the taxes due 60 calendar days after the due date for filing the wage detail report <br/>
<a id="pl.89.23"></a><var>89.23</var>that includes the final wages paid for employment performed under the contract. If <br/>
<a id="pl.89.24"></a><var>89.24</var>the subcontractor has paid the amounts due for the period covered by the contract, the <br/>
<a id="pl.89.25"></a><var>89.25</var>commissioner may release the contractor from its liability.<br/>
<a id="pl.89.26"></a><var>89.26</var>    The words "contractor" and "subcontractor" include individuals, partnerships, firms, <br/>
<a id="pl.89.27"></a><var>89.27</var>or corporations, or other association of persons engaged in the construction industry.<br/>
<br/>
<a id="bill.6.46.0"></a><a id="pl.89.28"></a><var>89.28</var>    Sec. 46. Minnesota Statutes 2006, section 268.067, is amended to read:<br/>
<a id="pl.89.29"></a><var>89.29</var><b>268.067 COMPROMISE.</b><br/>
<a id="pl.89.30"></a><var>89.30</var>    (a) The commissioner may compromise in whole or in part any action, determination, <br/>
<a id="pl.89.31"></a><var>89.31</var>or decision that affects only an employer and not an applicant, and that has occurred <br/>
<a id="pl.89.32"></a><var>89.32</var>during the prior 24 months. This paragraph may apply if it is determined by a court of law, <br/>
<a id="pl.89.33"></a><var>89.33</var>or a confession of judgment, that an applicant, while employed, wrongfully took from the <br/>
<a id="pl.89.34"></a><var>89.34</var>employer $500 or more in money or property.<br/>
<a id="pl.90.1"></a><var>90.1</var>    (b) The commissioner may at any time compromise any amount due from an <br/>
<a id="pl.90.2"></a><var>90.2</var>employer under this chapter or section  
         <statute_ref>116L.20</statute_ref>. <br/>
<a id="pl.90.3"></a><var>90.3</var>    (c) Any compromise involving an amount over $2,500 shall must be authorized by <br/>
<a id="pl.90.4"></a><var>90.4</var>an attorney who is an employee of the department designated by the commissioner for <br/>
<a id="pl.90.5"></a><var>90.5</var>that purpose.<br/>
<a id="pl.90.6"></a><var>90.6</var>    (d) Any compromise must be in the best interest of the state of Minnesota.<br/>
<br/>
<a id="bill.6.47.0"></a><a id="pl.90.7"></a><var>90.7</var>    Sec. 47. Minnesota Statutes 2006, section 268.0675, is amended to read:<br/>
<a id="pl.90.8"></a><var>90.8</var><b>268.0675 NO ELECTION OF REMEDY.</b><br/>
<a id="pl.90.9"></a><var>90.9</var>    Use of any remedy under this chapter for the collection of any amount due from an <br/>
<a id="pl.90.10"></a><var>90.10</var>employer or an applicant shall does not constitute an election of remedy to the exclusion <br/>
<a id="pl.90.11"></a><var>90.11</var>of any other available remedy.<br/>
<br/>
<a id="bill.6.48.0"></a><a id="pl.90.12"></a><var>90.12</var>    Sec. 48. Minnesota Statutes 2006, section 268.068, is amended to read:<br/>
<a id="pl.90.13"></a><var>90.13</var><b>268.068 NOTICE TO WORKERS.</b><br/>
<a id="pl.90.14"></a><var>90.14</var>    Each employer shall must post and maintain printed statements of an individual's <br/>
<a id="pl.90.15"></a><var>90.15</var>right to apply for unemployment benefits in places readily accessible to workers in the <br/>
<a id="pl.90.16"></a><var>90.16</var>employer's service. The printed statements shall must be supplied by the commissioner at <br/>
<a id="pl.90.17"></a><var>90.17</var>no cost to an employer.<br/>
<br/>
<a id="bill.6.49.0"></a><a id="pl.90.18"></a><var>90.18</var>    Sec. 49. Minnesota Statutes 2006, section 268.069, subdivision 2, is amended to read:<br/>
<a id="pl.90.19"></a><var>90.19</var>    Subd. 2. <b>Unemployment benefits paid from state funds.</b> Unemployment benefits <br/>
<a id="pl.90.20"></a><var>90.20</var>are paid from state funds and shall are not be considered paid from any special insurance <br/>
<a id="pl.90.21"></a><var>90.21</var>plan, nor as paid by an employer. An application for unemployment benefits shall is <br/>
<a id="pl.90.22"></a><var>90.22</var>not be considered a claim against an employer but shall be is considered a request for <br/>
<a id="pl.90.23"></a><var>90.23</var>unemployment benefits from the trust fund. The commissioner has the responsibility <br/>
<a id="pl.90.24"></a><var>90.24</var>for the proper payment of unemployment benefits regardless of the level of interest <br/>
<a id="pl.90.25"></a><var>90.25</var>or participation by an applicant or an employer in any determination or appeal. An <br/>
<a id="pl.90.26"></a><var>90.26</var>applicant's entitlement to unemployment benefits shall must be determined based upon <br/>
<a id="pl.90.27"></a><var>90.27</var>that information available without regard to any common law burden of proof, and <br/>
<a id="pl.90.28"></a><var>90.28</var>any agreement between an applicant and an employer shall is not be binding on the <br/>
<a id="pl.90.29"></a><var>90.29</var>commissioner in determining an applicant's entitlement. There shall be is no presumption <br/>
<a id="pl.90.30"></a><var>90.30</var>of entitlement or nonentitlement to unemployment benefits.<br/>
<br/>
<a id="bill.6.50.0"></a><a id="pl.90.31"></a><var>90.31</var>    Sec. 50. Minnesota Statutes 2006, section 268.069, subdivision 3, is amended to read:<br/>
<a id="pl.91.1"></a><var>91.1</var>    Subd. 3. <b>Common law.</b> There shall be is no equitable or common law denial or <br/>
<a id="pl.91.2"></a><var>91.2</var>allowance of unemployment benefits.<br/>
<br/>
<a id="bill.6.51.0"></a><a id="pl.91.3"></a><var>91.3</var>    Sec. 51. Minnesota Statutes 2006, section 268.084, is amended to read:<br/>
<a id="pl.91.4"></a><var>91.4</var><b>268.084 PERSONAL IDENTIFICATION NUMBER; PRESUMPTION.</b><br/>
<a id="pl.91.5"></a><var>91.5</var>    (a) Each applicant shall must be issued a personal identification number (PIN) for <br/>
<a id="pl.91.6"></a><var>91.6</var>the purpose of filing continued biweekly requests for unemployment benefits, accessing <br/>
<a id="pl.91.7"></a><var>91.7</var>information, and engaging in other transactions with the department.<br/>
<a id="pl.91.8"></a><var>91.8</var>    (b) If a PIN assigned to an applicant is used in the filing of a continued biweekly <br/>
<a id="pl.91.9"></a><var>91.9</var>request for unemployment benefits under section  
         <statute_ref>268.086</statute_ref> or any other type of transaction, <br/>
<a id="pl.91.10"></a><var>91.10</var>the applicant shall be is presumed to have been the individual using that PIN and presumed <br/>
<a id="pl.91.11"></a><var>91.11</var>to have received any unemployment benefit payment issued. This presumption may be <br/>
<a id="pl.91.12"></a><var>91.12</var>rebutted by a preponderance of the evidence showing that the applicant assigned the PIN <br/>
<a id="pl.91.13"></a><var>91.13</var>was not the individual who used that PIN in the transaction. <br/>
<a id="pl.91.14"></a><var>91.14</var>    (c) The commissioner shall notify each applicant of this section.<br/>
<br/>
<a id="bill.6.52.0"></a><a id="pl.91.15"></a><var>91.15</var>    Sec. 52. Minnesota Statutes 2006, section 268.085, subdivision 3a, is amended to read:<br/>
<a id="pl.91.16"></a><var>91.16</var>    Subd. 3a. <b>Workers' compensation and disability insurance offset.</b> (a) An <br/>
<a id="pl.91.17"></a><var>91.17</var>applicant is not eligible to receive unemployment benefits for any week in which the <br/>
<a id="pl.91.18"></a><var>91.18</var>applicant is receiving or has received compensation for loss of wages equal to or in excess <br/>
<a id="pl.91.19"></a><var>91.19</var>of the applicant's weekly unemployment benefit amount under:<br/>
<a id="pl.91.20"></a><var>91.20</var>    (1) the workers' compensation law of this state;<br/>
<a id="pl.91.21"></a><var>91.21</var>    (2) the workers' compensation law of any other state or similar federal law; or<br/>
<a id="pl.91.22"></a><var>91.22</var>    (3) any insurance or trust fund paid in whole or in part by an employer.<br/>
<a id="pl.91.23"></a><var>91.23</var>    (b) This subdivision shall does not apply to an applicant who has a claim pending for <br/>
<a id="pl.91.24"></a><var>91.24</var>loss of wages under paragraph (a); however, before unemployment benefits may be paid <br/>
<a id="pl.91.25"></a><var>91.25</var>when a claim is pending, the issue of the applicant being able to work, as required under <br/>
<a id="pl.91.26"></a><var>91.26</var>subdivision 1, clause (2), shall be is determined under section  
         <statute_ref>268.101, subdivision 3</statute_ref>. If <br/>
<a id="pl.91.27"></a><var>91.27</var>the applicant later receives compensation as a result of the pending claim, the applicant is <br/>
<a id="pl.91.28"></a><var>91.28</var>subject to the provisions of paragraph (a) and the unemployment benefits paid shall be are <br/>
<a id="pl.91.29"></a><var>91.29</var>subject to recoupment by the commissioner to the extent that the compensation constitutes <br/>
<a id="pl.91.30"></a><var>91.30</var>overpaid unemployment benefits. <br/>
<a id="pl.91.31"></a><var>91.31</var>    (c) If the amount of compensation described under paragraph (a) for any week is <br/>
<a id="pl.91.32"></a><var>91.32</var>less than the applicant's weekly unemployment benefit amount, unemployment benefits <br/>
<a id="pl.91.33"></a><var>91.33</var>requested for that week shall be are reduced by the amount of that compensation payment.<br/>
<br/>
<a id="bill.6.53.0"></a><a id="pl.92.1"></a><var>92.1</var>    Sec. 53. Minnesota Statutes 2006, section 268.085, subdivision 4, is amended to read:<br/>
<a id="pl.92.2"></a><var>92.2</var>    Subd. 4. <b>Social Security benefits.</b> (a) Any applicant aged 62 or over shall be is <br/>
<a id="pl.92.3"></a><var>92.3</var>required to state when filing an application for unemployment benefits and when filing <br/>
<a id="pl.92.4"></a><var>92.4</var>continued biweekly requests for unemployment benefits whether if the applicant is <br/>
<a id="pl.92.5"></a><var>92.5</var>receiving, has filed for, or intends to file for, primary Social Security old age benefits for <br/>
<a id="pl.92.6"></a><var>92.6</var>any week during the benefit year.<br/>
<a id="pl.92.7"></a><var>92.7</var>    There shall must be deducted from an applicant's weekly unemployment benefit <br/>
<a id="pl.92.8"></a><var>92.8</var>amount 50 percent of the weekly equivalent of the primary Social Security old age benefit <br/>
<a id="pl.92.9"></a><var>92.9</var>the applicant has received, has filed for, or intends to file for, with respect to that week.<br/>
<a id="pl.92.10"></a><var>92.10</var>    (b) An applicant who is receiving, has received, or has filed for primary Social <br/>
<a id="pl.92.11"></a><var>92.11</var>Security disability benefits<br/>
<a id="pl.92.12"></a><var>92.12</var>for any week during the benefit year shall must be determined unable to work and <br/>
<a id="pl.92.13"></a><var>92.13</var>unavailable for suitable employment for that week, unless:<br/>
<a id="pl.92.14"></a><var>92.14</var>    (1) the Social Security Administration approved the collecting of primary Social <br/>
<a id="pl.92.15"></a><var>92.15</var>Security disability benefits each month the applicant was employed during the base <br/>
<a id="pl.92.16"></a><var>92.16</var>period; or<br/>
<a id="pl.92.17"></a><var>92.17</var>    (2) the applicant provides a statement from an appropriate health care professional <br/>
<a id="pl.92.18"></a><var>92.18</var>who is aware of the applicant's Social Security disability claim and the basis for that claim, <br/>
<a id="pl.92.19"></a><var>92.19</var>certifying that the applicant is able to work and available for suitable employment.<br/>
<a id="pl.92.20"></a><var>92.20</var>    If an applicant meets the requirements of clause (1) or (2), then there shall must <br/>
<a id="pl.92.21"></a><var>92.21</var>be deducted from the applicant's weekly unemployment benefit amount 50 percent of <br/>
<a id="pl.92.22"></a><var>92.22</var>the weekly equivalent of the primary Social Security disability benefits the applicant is <br/>
<a id="pl.92.23"></a><var>92.23</var>receiving, has received, or has filed for, with respect to that week; provided, however, <br/>
<a id="pl.92.24"></a><var>92.24</var>that if the Social Security Administration determines that an individual is not entitled to <br/>
<a id="pl.92.25"></a><var>92.25</var>receive primary Social Security disability benefits for any week the applicant has applied <br/>
<a id="pl.92.26"></a><var>92.26</var>for those benefits, the 50 percent deduction shall does not apply to that week.<br/>
<a id="pl.92.27"></a><var>92.27</var>    (c) Information from the Social Security Administration shall be is considered <br/>
<a id="pl.92.28"></a><var>92.28</var>conclusive, absent specific evidence showing that the information was erroneous.<br/>
<a id="pl.92.29"></a><var>92.29</var>    (d) If the computation of the reduced unemployment benefits is not a whole dollar, it <br/>
<a id="pl.92.30"></a><var>92.30</var>shall be is rounded down to the next lower whole dollar.<br/>
<a id="pl.92.31"></a><var>92.31</var>    (e) This subdivision does not apply to Social Security survivor benefits.<br/>
<br/>
<a id="bill.6.54.0"></a><a id="pl.92.32"></a><var>92.32</var>    Sec. 54. Minnesota Statutes 2006, section 268.085, subdivision 6, is amended to read:<br/>
<a id="pl.92.33"></a><var>92.33</var>    Subd. 6. <b>Receipt of back pay.</b> (a) Back pay received by an applicant with respect to <br/>
<a id="pl.92.34"></a><var>92.34</var>any week occurring in the 104 weeks prior to before the payment of the back pay shall <br/>
<a id="pl.92.35"></a><var>92.35</var>must be deducted from unemployment benefits paid for that week.<br/>
<a id="pl.93.1"></a><var>93.1</var>    If the back pay is not paid with respect to a specific period, the back pay shall must <br/>
<a id="pl.93.2"></a><var>93.2</var>be applied to the period immediately following the last day of employment.<br/>
<a id="pl.93.3"></a><var>93.3</var>    (b) If the back pay is reduced by the amount of unemployment benefits that have <br/>
<a id="pl.93.4"></a><var>93.4</var>been paid, the amount of back pay withheld shall must be:<br/>
<a id="pl.93.5"></a><var>93.5</var>    (1) paid by the employer to the trust fund within 30 calendar days and subject to the <br/>
<a id="pl.93.6"></a><var>93.6</var>same collection procedures that apply to past due taxes;<br/>
<a id="pl.93.7"></a><var>93.7</var>    (2) applied to unemployment benefit overpayments resulting from the payment of <br/>
<a id="pl.93.8"></a><var>93.8</var>the back pay; and<br/>
<a id="pl.93.9"></a><var>93.9</var>    (3) credited to the maximum amount of unemployment benefits available to the <br/>
<a id="pl.93.10"></a><var>93.10</var>applicant in a benefit year that includes the weeks for which back pay was deducted.<br/>
<a id="pl.93.11"></a><var>93.11</var>    (c) Unemployment benefits paid the applicant shall must be removed from the <br/>
<a id="pl.93.12"></a><var>93.12</var>computation of the tax rate for taxpaying employers and removed from the reimbursable <br/>
<a id="pl.93.13"></a><var>93.13</var>account for nonprofit and government employers that have elected to be liable for <br/>
<a id="pl.93.14"></a><var>93.14</var>reimbursements in the calendar quarter the trust fund receives payment.<br/>
<a id="pl.93.15"></a><var>93.15</var>    (d) Payments to the trust fund under this subdivision shall be are considered as <br/>
<a id="pl.93.16"></a><var>93.16</var>made by the applicant.<br/>
<br/>
<a id="bill.6.55.0"></a><a id="pl.93.17"></a><var>93.17</var>    Sec. 55. Minnesota Statutes 2006, section 268.085, subdivision 7, is amended to read:<br/>
<a id="pl.93.18"></a><var>93.18</var>    Subd. 7. <b>School employees.</b> (a) No wage credits in any amount from any <br/>
<a id="pl.93.19"></a><var>93.19</var>employment with any educational institution or institutions earned in any capacity may <br/>
<a id="pl.93.20"></a><var>93.20</var>be used for unemployment benefit purposes for any week during the period between <br/>
<a id="pl.93.21"></a><var>93.21</var>two successive academic years or terms if:<br/>
<a id="pl.93.22"></a><var>93.22</var>    (1) the applicant had employment for any educational institution or institutions in <br/>
<a id="pl.93.23"></a><var>93.23</var>the prior academic year or term; and<br/>
<a id="pl.93.24"></a><var>93.24</var>    (2) there is a reasonable assurance that the applicant will have employment for <br/>
<a id="pl.93.25"></a><var>93.25</var>any educational institution or institutions in the following academic year or term, unless <br/>
<a id="pl.93.26"></a><var>93.26</var>that subsequent employment is substantially less favorable than the employment of the <br/>
<a id="pl.93.27"></a><var>93.27</var>prior academic year or term.<br/>
<a id="pl.93.28"></a><var>93.28</var>    (b) Paragraph (a) shall does not apply to an applicant who, at the end of the prior <br/>
<a id="pl.93.29"></a><var>93.29</var>academic year or term, had an agreement for a definite period of employment between <br/>
<a id="pl.93.30"></a><var>93.30</var>academic years or terms in other than an instructional, research, or principal administrative <br/>
<a id="pl.93.31"></a><var>93.31</var>capacity and the educational institution or institutions failed to provide that employment.<br/>
<a id="pl.93.32"></a><var>93.32</var>    (c) If unemployment benefits are denied to any applicant under paragraph (a) <br/>
<a id="pl.93.33"></a><var>93.33</var>who was employed in the prior academic year or term in other than an instructional, <br/>
<a id="pl.93.34"></a><var>93.34</var>research, or principal administrative capacity and who was not offered an opportunity to <br/>
<a id="pl.93.35"></a><var>93.35</var>perform the employment in the following academic year or term, the applicant shall be is <br/>
<a id="pl.94.1"></a><var>94.1</var>entitled to retroactive unemployment benefits for each week during the period between <br/>
<a id="pl.94.2"></a><var>94.2</var>academic years or terms that the applicant filed a timely continued biweekly request <br/>
<a id="pl.94.3"></a><var>94.3</var>for unemployment benefits, but unemployment benefits were denied solely because of <br/>
<a id="pl.94.4"></a><var>94.4</var>paragraph (a).<br/>
<a id="pl.94.5"></a><var>94.5</var>    (d) An educational assistant shall is not be considered to be in an instructional, <br/>
<a id="pl.94.6"></a><var>94.6</var>research, or principal administrative capacity.<br/>
<a id="pl.94.7"></a><var>94.7</var>    (e) Paragraph (a) shall apply applies to any vacation period or holiday recess if the <br/>
<a id="pl.94.8"></a><var>94.8</var>applicant was employed immediately before the vacation period or holiday recess, and <br/>
<a id="pl.94.9"></a><var>94.9</var>there is a reasonable assurance that the applicant will be employed immediately following <br/>
<a id="pl.94.10"></a><var>94.10</var>the vacation period or holiday recess.<br/>
<a id="pl.94.11"></a><var>94.11</var>    (f) This subdivision shall apply applies to employment with an educational service <br/>
<a id="pl.94.12"></a><var>94.12</var>agency if the applicant performed the services at an educational institution or institutions. <br/>
<a id="pl.94.13"></a><var>94.13</var>"Educational service agency" means a governmental agency or entity established and <br/>
<a id="pl.94.14"></a><var>94.14</var>operated exclusively for the purpose of providing services to one or more educational <br/>
<a id="pl.94.15"></a><var>94.15</var>institutions. This subdivision shall also apply applies to employment with Minnesota or <br/>
<a id="pl.94.16"></a><var>94.16</var>a political subdivision, or a nonprofit organization, if the services are provided to or on <br/>
<a id="pl.94.17"></a><var>94.17</var>behalf of an educational institution or institutions.<br/>
<a id="pl.94.18"></a><var>94.18</var>    (g) Paragraphs (a) and (e) shall apply beginning the Sunday of the week that there <br/>
<a id="pl.94.19"></a><var>94.19</var>is a reasonable assurance of employment.<br/>
<a id="pl.94.20"></a><var>94.20</var>    (h) Employment with multiple education institutions shall must be aggregated for <br/>
<a id="pl.94.21"></a><var>94.21</var>purposes of application of this subdivision.<br/>
<a id="pl.94.22"></a><var>94.22</var>    (i) If all of the applicant's employment with any educational institution or institutions <br/>
<a id="pl.94.23"></a><var>94.23</var>during the prior academic year or term consisted of on-call employment, and the applicant <br/>
<a id="pl.94.24"></a><var>94.24</var>has a reasonable assurance of any on-call employment with any educational institution <br/>
<a id="pl.94.25"></a><var>94.25</var>or institutions for the following academic year or term, it shall is not be considered <br/>
<a id="pl.94.26"></a><var>94.26</var>substantially less favorable employment.<br/>
<a id="pl.94.27"></a><var>94.27</var>    (j) Paragraph (a) shall also apply applies to the period between two regular but <br/>
<a id="pl.94.28"></a><var>94.28</var>not successive terms.<br/>
<a id="pl.94.29"></a><var>94.29</var>    (k) A "reasonable assurance" may be written, oral, implied, or established by <br/>
<a id="pl.94.30"></a><var>94.30</var>custom or practice.<br/>
<a id="pl.94.31"></a><var>94.31</var>    (l) An "educational institution" is an educational entity operated by Minnesota <br/>
<a id="pl.94.32"></a><var>94.32</var>or a political subdivision or an instrumentality thereof, or an educational organization <br/>
<a id="pl.94.33"></a><var>94.33</var>described in United States Code, title 26, section 501(c)(3) of the federal Internal Revenue <br/>
<a id="pl.94.34"></a><var>94.34</var>Code, and exempt from income tax under section 501(a).<br/>
<br/>
<a id="bill.6.56.0"></a><a id="pl.94.35"></a><var>94.35</var>    Sec. 56. Minnesota Statutes 2006, section 268.085, subdivision 8, is amended to read:<br/>
<a id="pl.95.1"></a><var>95.1</var>    Subd. 8. <b>Services for school contractors.</b> (a) Wage credits from an employer <br/>
<a id="pl.95.2"></a><var>95.2</var>are subject to subdivision 7, if:<br/>
<a id="pl.95.3"></a><var>95.3</var>    (1) the employment was provided pursuant to under a contract between the employer <br/>
<a id="pl.95.4"></a><var>95.4</var>and an elementary or secondary school; and<br/>
<a id="pl.95.5"></a><var>95.5</var>    (2) the contract was for services that the elementary or secondary school could have <br/>
<a id="pl.95.6"></a><var>95.6</var>had performed by its employees.<br/>
<a id="pl.95.7"></a><var>95.7</var>    (b) Wage credits from an employer are not subject to subdivision 7 if:<br/>
<a id="pl.95.8"></a><var>95.8</var>    (1) those wage credits were earned by an employee of a private employer performing <br/>
<a id="pl.95.9"></a><var>95.9</var>work pursuant to under a contract between the employer and an elementary or secondary <br/>
<a id="pl.95.10"></a><var>95.10</var>school; and<br/>
<a id="pl.95.11"></a><var>95.11</var>    (2) the employment was related to food services provided to the school by the <br/>
<a id="pl.95.12"></a><var>95.12</var>employer.<br/>
<br/>
<a id="bill.6.57.0"></a><a id="pl.95.13"></a><var>95.13</var>    Sec. 57. Minnesota Statutes 2006, section 268.085, subdivision 11, is amended to read:<br/>
<a id="pl.95.14"></a><var>95.14</var>    Subd. 11. <b>Athletes and coaches.</b> Unemployment benefits shall must not be paid to <br/>
<a id="pl.95.15"></a><var>95.15</var>an applicant on the basis of any wage credits from employment that consists of coaching <br/>
<a id="pl.95.16"></a><var>95.16</var>or participating in sports or athletic events or training or preparing to participate for any <br/>
<a id="pl.95.17"></a><var>95.17</var>week during the period between two successive sport seasons, or similar periods, if:<br/>
<a id="pl.95.18"></a><var>95.18</var>    (1) the applicant was so employed in the prior season or similar period, and<br/>
<a id="pl.95.19"></a><var>95.19</var>    (2) there is a reasonable assurance that the applicant will be so employed in the <br/>
<a id="pl.95.20"></a><var>95.20</var>following season or similar period.<br/>
<br/>
<a id="bill.6.58.0"></a><a id="pl.95.21"></a><var>95.21</var>    Sec. 58. Minnesota Statutes 2006, section 268.085, subdivision 12, is amended to read:<br/>
<a id="pl.95.22"></a><var>95.22</var>    Subd. 12. <b>Aliens.</b> (a) An alien shall be is ineligible for unemployment benefits <br/>
<a id="pl.95.23"></a><var>95.23</var>for any week the alien is not authorized to work in the United States under federal <br/>
<a id="pl.95.24"></a><var>95.24</var>law. Information from the Bureau of Citizenship and Immigration Services shall be <br/>
<a id="pl.95.25"></a><var>95.25</var>is considered conclusive, absent specific evidence that the information was erroneous. <br/>
<a id="pl.95.26"></a><var>95.26</var>Pursuant to Under the existing agreement between the United States and Canada, this <br/>
<a id="pl.95.27"></a><var>95.27</var>paragraph shall does not apply to an applicant who is a Canadian citizen and has returned <br/>
<a id="pl.95.28"></a><var>95.28</var>to and is living in Canada each week unemployment benefits are requested.<br/>
<a id="pl.95.29"></a><var>95.29</var>    (b) Unemployment benefits shall must not be paid on the basis of wage credits <br/>
<a id="pl.95.30"></a><var>95.30</var>earned by an alien unless the alien (1) was lawfully admitted for permanent residence at <br/>
<a id="pl.95.31"></a><var>95.31</var>the time of the employment, (2) was lawfully present for the purposes of the employment, <br/>
<a id="pl.95.32"></a><var>95.32</var>or (3) was permanently residing in the United States under color of law at the time of the <br/>
<a id="pl.95.33"></a><var>95.33</var>employment.<br/>
<a id="pl.96.1"></a><var>96.1</var>    (c) Any information required of applicants applying for unemployment benefits to <br/>
<a id="pl.96.2"></a><var>96.2</var>determine eligibility because of their alien status shall must be required from all applicants.<br/>
<br/>
<a id="bill.6.59.0"></a><a id="pl.96.3"></a><var>96.3</var>    Sec. 59. Minnesota Statutes 2006, section 268.085, subdivision 13, is amended to read:<br/>
<a id="pl.96.4"></a><var>96.4</var>    Subd. 13. <b>Suspension from employment.</b> (a) An applicant who has been <br/>
<a id="pl.96.5"></a><var>96.5</var>suspended from employment without pay for 30 calendar days or less, as a result of <br/>
<a id="pl.96.6"></a><var>96.6</var>employment misconduct as defined under section  
         <statute_ref>268.095, subdivision 6</statute_ref>, shall be is <br/>
<a id="pl.96.7"></a><var>96.7</var>ineligible for unemployment benefits beginning the Sunday of the week that the applicant <br/>
<a id="pl.96.8"></a><var>96.8</var>was suspended and continuing for the duration of the suspension. <br/>
<a id="pl.96.9"></a><var>96.9</var>    (b) A suspension from employment without pay for more than 30 calendar days <br/>
<a id="pl.96.10"></a><var>96.10</var>shall be is considered a discharge from employment under section  
         <statute_ref>268.095, subdivision 5</statute_ref>. <br/>
<a id="pl.96.11"></a><var>96.11</var>    (c) A suspension from employment with pay, regardless of duration, shall is not be <br/>
<a id="pl.96.12"></a><var>96.12</var>considered a separation from employment and the applicant shall be is ineligible for <br/>
<a id="pl.96.13"></a><var>96.13</var>unemployment benefits for the duration of the suspension with pay.<br/>
<br/>
<a id="bill.6.60.0"></a><a id="pl.96.14"></a><var>96.14</var>    Sec. 60. Minnesota Statutes 2006, section 268.085, subdivision 13a, is amended to <br/>
<a id="pl.96.15"></a><var>96.15</var>read:<br/>
<a id="pl.96.16"></a><var>96.16</var>    Subd. 13a. <b>Leave of absence.</b> (a) An applicant on a voluntary leave of absence <br/>
<a id="pl.96.17"></a><var>96.17</var>shall be is ineligible for unemployment benefits for the duration of the leave of absence. <br/>
<a id="pl.96.18"></a><var>96.18</var>An applicant on an involuntary leave of absence shall is not be ineligible under this <br/>
<a id="pl.96.19"></a><var>96.19</var>subdivision.<br/>
<a id="pl.96.20"></a><var>96.20</var>    A leave of absence is voluntary when work that the applicant can then perform is <br/>
<a id="pl.96.21"></a><var>96.21</var>available with the applicant's employer but the applicant chooses not to work. A medical <br/>
<a id="pl.96.22"></a><var>96.22</var>leave of absence shall is not be presumed to be voluntary.<br/>
<a id="pl.96.23"></a><var>96.23</var>    (b) A period of vacation requested by the applicant, paid or unpaid, shall be is <br/>
<a id="pl.96.24"></a><var>96.24</var>considered a voluntary leave of absence. A vacation period assigned by an employer <br/>
<a id="pl.96.25"></a><var>96.25</var>under: (1) a uniform vacation shutdown; (2) a collective bargaining agreement; or (3) an <br/>
<a id="pl.96.26"></a><var>96.26</var>established employer policy, shall be is considered an involuntary leave of absence.<br/>
<a id="pl.96.27"></a><var>96.27</var>    (c) A voluntary leave of absence shall is not be considered a quit and an involuntary <br/>
<a id="pl.96.28"></a><var>96.28</var>leave of absence shall is not be considered a discharge from employment for purposes <br/>
<a id="pl.96.29"></a><var>96.29</var>of section  
         <statute_ref>268.095</statute_ref>. <br/>
<a id="pl.96.30"></a><var>96.30</var>    (d) An applicant who is on a paid leave of absence, whether the leave of absence <br/>
<a id="pl.96.31"></a><var>96.31</var>is voluntary or involuntary, shall be is ineligible for unemployment benefits for the <br/>
<a id="pl.96.32"></a><var>96.32</var>duration of the leave.<br/>
<a id="pl.97.1"></a><var>97.1</var>    (e) This subdivision shall apply applies to a leave of absence from a base period <br/>
<a id="pl.97.2"></a><var>97.2</var>employer, an employer during the period between the end of the base period and the <br/>
<a id="pl.97.3"></a><var>97.3</var>effective date of the benefit account, or an employer during the benefit year.<br/>
<br/>
<a id="bill.6.61.0"></a><a id="pl.97.4"></a><var>97.4</var>    Sec. 61. Minnesota Statutes 2006, section 268.085, subdivision 13b, is amended to <br/>
<a id="pl.97.5"></a><var>97.5</var>read:<br/>
<a id="pl.97.6"></a><var>97.6</var>    Subd. 13b. <b>Labor dispute.</b> (a) An applicant who has stopped working because of a <br/>
<a id="pl.97.7"></a><var>97.7</var>labor dispute at the establishment where the applicant is employed shall be is ineligible for <br/>
<a id="pl.97.8"></a><var>97.8</var>unemployment benefits:<br/>
<a id="pl.97.9"></a><var>97.9</var>    (1) until the end of the calendar week that the labor dispute was in active progress if <br/>
<a id="pl.97.10"></a><var>97.10</var>the applicant is participating in or directly interested in the labor dispute; or<br/>
<a id="pl.97.11"></a><var>97.11</var>    (2) until the end of the calendar week that the labor dispute began if the applicant is <br/>
<a id="pl.97.12"></a><var>97.12</var>not participating in or directly interested in the labor dispute.<br/>
<a id="pl.97.13"></a><var>97.13</var>    Participation includes any failure or refusal by an applicant, voluntarily or <br/>
<a id="pl.97.14"></a><var>97.14</var>involuntarily, to accept and perform available and customary work at the establishment.<br/>
<a id="pl.97.15"></a><var>97.15</var>    (b) An applicant who has stopped working because of a jurisdictional controversy <br/>
<a id="pl.97.16"></a><var>97.16</var>between two or more labor organizations at the establishment where the applicant is <br/>
<a id="pl.97.17"></a><var>97.17</var>employed shall be is ineligible for unemployment benefits until the end of the calendar <br/>
<a id="pl.97.18"></a><var>97.18</var>week that the jurisdictional controversy was in progress.<br/>
<a id="pl.97.19"></a><var>97.19</var>    (c) An applicant shall is not be ineligible for unemployment benefits under this <br/>
<a id="pl.97.20"></a><var>97.20</var>subdivision if:<br/>
<a id="pl.97.21"></a><var>97.21</var>    (1) the applicant stops working because of an employer's intentional failure to <br/>
<a id="pl.97.22"></a><var>97.22</var>observe the terms of the safety and health section of a union contract or failure to comply <br/>
<a id="pl.97.23"></a><var>97.23</var>with an official citation for a violation of federal or state laws involving occupational <br/>
<a id="pl.97.24"></a><var>97.24</var>safety and health;<br/>
<a id="pl.97.25"></a><var>97.25</var>    (2) the applicant stops working because of a lockout; or<br/>
<a id="pl.97.26"></a><var>97.26</var>    (3) the applicant is discharged prior to before the beginning of a labor dispute.<br/>
<a id="pl.97.27"></a><var>97.27</var>    (d) A quit from employment by the applicant during the time that the labor dispute is <br/>
<a id="pl.97.28"></a><var>97.28</var>in active progress at the establishment shall does not terminate the applicant's participation <br/>
<a id="pl.97.29"></a><var>97.29</var>in or direct interest in the labor dispute for purposes of this subdivision.<br/>
<a id="pl.97.30"></a><var>97.30</var>    (e) For the purpose of this subdivision, the term "labor dispute" shall have has the <br/>
<a id="pl.97.31"></a><var>97.31</var>same definition as provided in section  
         <statute_ref>179.01, subdivision 7</statute_ref>. <br/>
<br/>
<a id="bill.6.62.0"></a><a id="pl.97.32"></a><var>97.32</var>    Sec. 62. Minnesota Statutes 2006, section 268.085, subdivision 16, is amended to read:<br/>
<a id="pl.97.33"></a><var>97.33</var>    Subd. 16. <b>Actively seeking suitable employment defined.</b> (a) "Actively seeking <br/>
<a id="pl.97.34"></a><var>97.34</var>suitable employment" means those reasonable, diligent efforts an individual in similar <br/>
<a id="pl.98.1"></a><var>98.1</var>circumstances would make if genuinely interested in obtaining suitable employment under <br/>
<a id="pl.98.2"></a><var>98.2</var>the existing conditions in the labor market area. Limiting the search to positions that are <br/>
<a id="pl.98.3"></a><var>98.3</var>not available or are above the applicant's training, experience, and qualifications is not <br/>
<a id="pl.98.4"></a><var>98.4</var>"actively seeking suitable employment."<br/>
<a id="pl.98.5"></a><var>98.5</var>    (b) To be considered "actively seeking suitable employment" an applicant shall <br/>
<a id="pl.98.6"></a><var>98.6</var>must, when reasonable, contact those employers from whom the applicant was laid off <br/>
<a id="pl.98.7"></a><var>98.7</var>due to because of lack of work and request suitable employment.<br/>
<a id="pl.98.8"></a><var>98.8</var>    (c) If reasonable prospects of suitable employment in the applicant's usual or <br/>
<a id="pl.98.9"></a><var>98.9</var>customary occupation do not exist, the applicant must actively seek other suitable <br/>
<a id="pl.98.10"></a><var>98.10</var>employment to be considered "actively seeking suitable employment." This applies to an <br/>
<a id="pl.98.11"></a><var>98.11</var>applicant who is seasonally unemployed.<br/>
<a id="pl.98.12"></a><var>98.12</var>    (d) An applicant who is seeking employment only through a union is not actively <br/>
<a id="pl.98.13"></a><var>98.13</var>seeking suitable employment unless the applicant is in an occupation where it is required <br/>
<a id="pl.98.14"></a><var>98.14</var>by union rule that all the hiring in that locality is done through the union or that all <br/>
<a id="pl.98.15"></a><var>98.15</var>members are restricted to obtaining employment among signatory contractors in the <br/>
<a id="pl.98.16"></a><var>98.16</var>construction industry. The applicant must be a union member in good standing, registered <br/>
<a id="pl.98.17"></a><var>98.17</var>with the union for employment, and in compliance with other union rules to be considered <br/>
<a id="pl.98.18"></a><var>98.18</var>"actively seeking suitable employment."<br/>
<br/>
<a id="bill.6.63.0"></a><a id="pl.98.19"></a><var>98.19</var>    Sec. 63. Minnesota Statutes 2006, section 268.086, subdivision 1, is amended to read:<br/>
<a id="pl.98.20"></a><var>98.20</var>    Subdivision 1. <b>Active benefit account.</b> (a) A benefit account shall be is considered <br/>
<a id="pl.98.21"></a><var>98.21</var>active only when an applicant files continued biweekly requests for unemployment <br/>
<a id="pl.98.22"></a><var>98.22</var>benefits in the manner and within the time periods prescribed. A benefit account shall be <br/>
<a id="pl.98.23"></a><var>98.23</var>is considered inactive if an applicant stops filing a continued biweekly request or fails to <br/>
<a id="pl.98.24"></a><var>98.24</var>file a continued biweekly request within the time period required. The benefit account <br/>
<a id="pl.98.25"></a><var>98.25</var>shall be is considered inactive as of the Sunday following the last week or biweekly period <br/>
<a id="pl.98.26"></a><var>98.26</var>for which a continued biweekly request has been timely filed.<br/>
<a id="pl.98.27"></a><var>98.27</var>    (b) A benefit account that is inactive shall be is reactivated the Sunday of the week <br/>
<a id="pl.98.28"></a><var>98.28</var>that the applicant makes a contact with the department to do so, in the manner prescribed <br/>
<a id="pl.98.29"></a><var>98.29</var>by the commissioner for reactivating that applicant's benefit account. Upon specific <br/>
<a id="pl.98.30"></a><var>98.30</var>request of an applicant, a benefit account may be reactivated effective up to two weeks <br/>
<a id="pl.98.31"></a><var>98.31</var>prior to before the week the applicant made contact with the department to reactivate.<br/>
<br/>
<a id="bill.6.64.0"></a><a id="pl.98.32"></a><var>98.32</var>    Sec. 64. Minnesota Statutes 2006, section 268.086, subdivision 3, is amended to read:<br/>
<a id="pl.99.1"></a><var>99.1</var>    Subd. 3. <b>Methods for filing continued biweekly requests for unemployment </b><br/>
<a id="pl.99.2"></a><var>99.2</var><b>benefits.</b> (a) The commissioner shall designate to each applicant one of the following <br/>
<a id="pl.99.3"></a><var>99.3</var>methods for filing a continued biweekly request:<br/>
<a id="pl.99.4"></a><var>99.4</var>    (1) by electronic transmission under subdivision 5;<br/>
<a id="pl.99.5"></a><var>99.5</var>    (2) by mail under subdivision 6; or<br/>
<a id="pl.99.6"></a><var>99.6</var>    (3) by in-person interview under subdivision 7.<br/>
<a id="pl.99.7"></a><var>99.7</var>    (b) The method designated by the commissioner shall be is the only method allowed <br/>
<a id="pl.99.8"></a><var>99.8</var>for filing a continued biweekly request by that applicant. An applicant may ask that <br/>
<a id="pl.99.9"></a><var>99.9</var>one of the other allowed methods be designated and the commissioner shall consider <br/>
<a id="pl.99.10"></a><var>99.10</var>inconvenience to the applicant as well as administrative capacity in determining whether <br/>
<a id="pl.99.11"></a><var>99.11</var>to allow an applicant to change the designated method for filing a continued biweekly <br/>
<a id="pl.99.12"></a><var>99.12</var>request for unemployment benefits.<br/>
<br/>
<a id="bill.6.65.0"></a><a id="pl.99.13"></a><var>99.13</var>    Sec. 65. Minnesota Statutes 2006, section 268.086, subdivision 5, is amended to read:<br/>
<a id="pl.99.14"></a><var>99.14</var>    Subd. 5. <b>Continued biweekly request for unemployment benefits by electronic </b><br/>
<a id="pl.99.15"></a><var>99.15</var><b>transmission.</b> (a) A continued biweekly request for unemployment benefits by electronic <br/>
<a id="pl.99.16"></a><var>99.16</var>transmission shall must be filed to that electronic mail address or Internet address <br/>
<a id="pl.99.17"></a><var>99.17</var>prescribed by the commissioner for that applicant. In order to constitute a continued <br/>
<a id="pl.99.18"></a><var>99.18</var>biweekly request, all information asked for, including information authenticating that the <br/>
<a id="pl.99.19"></a><var>99.19</var>applicant is sending the transmission, must be provided in the format required. If all of <br/>
<a id="pl.99.20"></a><var>99.20</var>the information asked for is not provided, the communication shall does not constitute a <br/>
<a id="pl.99.21"></a><var>99.21</var>continued biweekly request for unemployment benefits.<br/>
<a id="pl.99.22"></a><var>99.22</var>    The electronic transmission communication must be filed on the date required for <br/>
<a id="pl.99.23"></a><var>99.23</var>the applicant for filing a continued biweekly request by electronic transmission.<br/>
<a id="pl.99.24"></a><var>99.24</var>    (b) If the electronic transmission continued biweekly request is not filed on the date <br/>
<a id="pl.99.25"></a><var>99.25</var>required, a continued biweekly request by electronic transmission shall must be accepted <br/>
<a id="pl.99.26"></a><var>99.26</var>if the applicant files the continued biweekly request by electronic transmission within 14 <br/>
<a id="pl.99.27"></a><var>99.27</var>days following the week in which the date required occurred. If the continued biweekly <br/>
<a id="pl.99.28"></a><var>99.28</var>request by electronic transmission is not filed within 14 days following the week in which <br/>
<a id="pl.99.29"></a><var>99.29</var>the date required occurred, the electronic continued biweekly request shall must not be <br/>
<a id="pl.99.30"></a><var>99.30</var>accepted and the applicant shall be is ineligible for unemployment benefits for the period <br/>
<a id="pl.99.31"></a><var>99.31</var>covered by the continued biweekly request and the benefit account shall be is considered <br/>
<a id="pl.99.32"></a><var>99.32</var>inactive, unless the applicant shows good cause for failing to file the continued biweekly <br/>
<a id="pl.99.33"></a><var>99.33</var>request by electronic transmission within the time period required.<br/>
<br/>
<a id="bill.6.66.0"></a><a id="pl.99.34"></a><var>99.34</var>    Sec. 66. Minnesota Statutes 2006, section 268.086, subdivision 6, is amended to read:<br/>
<a id="pl.100.1"></a><var>100.1</var>    Subd. 6. <b>Continued biweekly request for unemployment benefits by mail.</b> (a) A <br/>
<a id="pl.100.2"></a><var>100.2</var>continued biweekly request for unemployment benefits by mail shall must be on a form <br/>
<a id="pl.100.3"></a><var>100.3</var>prescribed by the commissioner. The form, in order to constitute a continued biweekly <br/>
<a id="pl.100.4"></a><var>100.4</var>request, must be totally completed and signed by the applicant.<br/>
<a id="pl.100.5"></a><var>100.5</var>    The form must be filed on the date required for the applicant for filing a continued <br/>
<a id="pl.100.6"></a><var>100.6</var>biweekly request by mail, in an envelope with postage prepaid thereon, and sent to the <br/>
<a id="pl.100.7"></a><var>100.7</var>address required by the commissioner for that applicant.<br/>
<a id="pl.100.8"></a><var>100.8</var>    (b) If the mail continued biweekly request for unemployment benefits is not filed on <br/>
<a id="pl.100.9"></a><var>100.9</var>the date required, a continued biweekly request shall must be accepted if the form is filed <br/>
<a id="pl.100.10"></a><var>100.10</var>by mail within 14 days following the week in which the date required occurred. If the form <br/>
<a id="pl.100.11"></a><var>100.11</var>is not filed within 14 days following the week in which the date required occurred, the <br/>
<a id="pl.100.12"></a><var>100.12</var>form shall will not be accepted and the applicant shall be is ineligible for unemployment <br/>
<a id="pl.100.13"></a><var>100.13</var>benefits for the period covered by the continued biweekly request for unemployment <br/>
<a id="pl.100.14"></a><var>100.14</var>benefits and the benefit account shall be is considered inactive, unless the applicant shows <br/>
<a id="pl.100.15"></a><var>100.15</var>good cause for failing to file the form by mail within the time period required.<br/>
<a id="pl.100.16"></a><var>100.16</var>    (c) If the applicant has been designated to file a continued biweekly request <br/>
<a id="pl.100.17"></a><var>100.17</var>for unemployment benefits by mail, an applicant may submit the form by facsimile <br/>
<a id="pl.100.18"></a><var>100.18</var>transmission on the day otherwise required for mailing, or within 14 days following the <br/>
<a id="pl.100.19"></a><var>100.19</var>week in which the date required occurred. A form submitted by facsimile transmission <br/>
<a id="pl.100.20"></a><var>100.20</var>shall must be sent only to the telephone number assigned for that purpose.<br/>
<a id="pl.100.21"></a><var>100.21</var>    (d) An applicant who has been designated to file a continued biweekly request by <br/>
<a id="pl.100.22"></a><var>100.22</var>mail may personally deliver a continued biweekly request form only to the location to <br/>
<a id="pl.100.23"></a><var>100.23</var>which the form was otherwise required to be mailed.<br/>
<br/>
<a id="bill.6.67.0"></a><a id="pl.100.24"></a><var>100.24</var>    Sec. 67. Minnesota Statutes 2006, section 268.086, subdivision 8, is amended to read:<br/>
<a id="pl.100.25"></a><var>100.25</var>    Subd. 8. <b>Good cause.</b> A continued biweekly request for unemployment benefits <br/>
<a id="pl.100.26"></a><var>100.26</var>that is not filed within the time periods required by this section shall may be accepted only <br/>
<a id="pl.100.27"></a><var>100.27</var>for those weeks that the applicant has "good cause" for not filing within the time periods <br/>
<a id="pl.100.28"></a><var>100.28</var>required.<br/>
<br/>
<a id="bill.6.68.0"></a><a id="pl.100.29"></a><var>100.29</var>    Sec. 68. Minnesota Statutes 2006, section 268.086, subdivision 9, is amended to read:<br/>
<a id="pl.100.30"></a><var>100.30</var>    Subd. 9. <b>Good cause defined.</b> "Good cause" for purposes of this section is a <br/>
<a id="pl.100.31"></a><var>100.31</var>compelling substantial reason that would have prevented a reasonable person acting with <br/>
<a id="pl.100.32"></a><var>100.32</var>due diligence from filing a continued biweekly request for unemployment benefits within <br/>
<a id="pl.100.33"></a><var>100.33</var>the time periods required.<br/>
<a id="pl.101.1"></a><var>101.1</var>    "Good cause" shall does not include forgetfulness, loss of the continued biweekly <br/>
<a id="pl.101.2"></a><var>101.2</var>request form, having returned to work, or inability to file a continued biweekly request <br/>
<a id="pl.101.3"></a><var>101.3</var>for unemployment benefits by the method designated if the applicant was aware of <br/>
<a id="pl.101.4"></a><var>101.4</var>the inability and did not make diligent effort to have the method of filing a continued <br/>
<a id="pl.101.5"></a><var>101.5</var>biweekly request changed by the commissioner. "Good cause" shall does not include <br/>
<a id="pl.101.6"></a><var>101.6</var>having previously made an attempt to file a continued biweekly request for unemployment <br/>
<a id="pl.101.7"></a><var>101.7</var>benefits but where the communication was not considered a continued biweekly request <br/>
<a id="pl.101.8"></a><var>101.8</var>because the applicant failed to submit all required information.<br/>
<br/>
<a id="bill.6.69.0"></a><a id="pl.101.9"></a><var>101.9</var>    Sec. 69. Minnesota Statutes 2006, section 268.087, is amended to read:<br/>
<a id="pl.101.10"></a><var>101.10</var><b>268.087 UNEMPLOYMENT BENEFITS DUE DECEASED PERSONS.</b><br/>
<a id="pl.101.11"></a><var>101.11</var>    If unemployment benefits are due and payable at the time of an applicant's death, <br/>
<a id="pl.101.12"></a><var>101.12</var>those benefits may must, upon application, be paid to the personal representative of the <br/>
<a id="pl.101.13"></a><var>101.13</var>estate of the deceased. In the event that no personal representative is appointed, the <br/>
<a id="pl.101.14"></a><var>101.14</var>unemployment benefits may must, upon application be paid in the following order: (1) the <br/>
<a id="pl.101.15"></a><var>101.15</var>surviving spouse, (2) the surviving child or children, or (3) the surviving parent or parents.<br/>
<a id="pl.101.16"></a><var>101.16</var>    An individual seeking payment shall must complete an application prescribed by the <br/>
<a id="pl.101.17"></a><var>101.17</var>commissioner and the payment of unemployment benefits shall discharge discharges the <br/>
<a id="pl.101.18"></a><var>101.18</var>obligations to the applicant and no other individual shall may claim or assert any right <br/>
<a id="pl.101.19"></a><var>101.19</var>to those unemployment benefits.<br/>
<br/>
<a id="bill.6.70.0"></a><a id="pl.101.20"></a><var>101.20</var>    Sec. 70. Minnesota Statutes 2006, section 268.095, subdivision 2, is amended to read:<br/>
<a id="pl.101.21"></a><var>101.21</var>    Subd. 2. <b>Quit defined.</b> (a) A quit from employment occurs when the decision to end <br/>
<a id="pl.101.22"></a><var>101.22</var>the employment was, at the time the employment ended, the employee's.<br/>
<a id="pl.101.23"></a><var>101.23</var>    (b) An employee who has been notified that the employee will be discharged in the <br/>
<a id="pl.101.24"></a><var>101.24</var>future, who chooses to end the employment while employment in any capacity is still <br/>
<a id="pl.101.25"></a><var>101.25</var>available, shall be is considered to have quit the employment.<br/>
<a id="pl.101.26"></a><var>101.26</var>    (c) An employee who seeks to withdraw a previously submitted notice of quitting <br/>
<a id="pl.101.27"></a><var>101.27</var>shall be is considered to have quit the employment if the employer does not agree that the <br/>
<a id="pl.101.28"></a><var>101.28</var>notice may be withdrawn.<br/>
<a id="pl.101.29"></a><var>101.29</var>    (d) An applicant who, within five calendar days after completion of a suitable <br/>
<a id="pl.101.30"></a><var>101.30</var>temporary job assignment from a staffing service employer, (1) fails without good cause to <br/>
<a id="pl.101.31"></a><var>101.31</var>affirmatively request an additional job assignment, or (2) refuses without good cause an <br/>
<a id="pl.101.32"></a><var>101.32</var>additional suitable job assignment offered, shall be is considered to have quit employment.<br/>
<a id="pl.101.33"></a><var>101.33</var>    This paragraph shall apply applies only if, at the time of beginning of employment <br/>
<a id="pl.101.34"></a><var>101.34</var>with the staffing service employer, the applicant signed and was provided a copy of a <br/>
<a id="pl.102.1"></a><var>102.1</var>separate document written in clear and concise language that informed the applicant of <br/>
<a id="pl.102.2"></a><var>102.2</var>this paragraph and that unemployment benefits may be affected.<br/>
<a id="pl.102.3"></a><var>102.3</var>    For purposes of this paragraph, "good cause" shall be is a reason that is significant <br/>
<a id="pl.102.4"></a><var>102.4</var>and would compel an average, reasonable worker, who would otherwise want an <br/>
<a id="pl.102.5"></a><var>102.5</var>additional temporary job assignment with the staffing service employer, (1) to fail to <br/>
<a id="pl.102.6"></a><var>102.6</var>contact the staffing service employer, or (2) to refuse an offered assignment.<br/>
<a id="pl.102.7"></a><var>102.7</var>    For purposes of this paragraph, a "staffing service employer" is an employer whose <br/>
<a id="pl.102.8"></a><var>102.8</var>business involves employing individuals directly for the purpose of furnishing temporary <br/>
<a id="pl.102.9"></a><var>102.9</var>job assignment workers to clients of the staffing service.<br/>
<br/>
<a id="bill.6.71.0"></a><a id="pl.102.10"></a><var>102.10</var>    Sec. 71. Minnesota Statutes 2006, section 268.095, subdivision 3, is amended to read:<br/>
<a id="pl.102.11"></a><var>102.11</var>    Subd. 3. <b>Good reason caused by the employer defined.</b> (a) A good reason caused <br/>
<a id="pl.102.12"></a><var>102.12</var>by the employer for quitting is a reason:<br/>
<a id="pl.102.13"></a><var>102.13</var>    (1) that is directly related to the employment and for which the employer is <br/>
<a id="pl.102.14"></a><var>102.14</var>responsible;<br/>
<a id="pl.102.15"></a><var>102.15</var>    (2) that is adverse to the worker; and<br/>
<a id="pl.102.16"></a><var>102.16</var>    (3) that would compel an average, reasonable worker to quit and become <br/>
<a id="pl.102.17"></a><var>102.17</var>unemployed rather than remaining in the employment.<br/>
<a id="pl.102.18"></a><var>102.18</var>    (b) The analysis required in paragraph (a) must be applied to the specific facts <br/>
<a id="pl.102.19"></a><var>102.19</var>of each case.<br/>
<a id="pl.102.20"></a><var>102.20</var>    (c) If an applicant was subjected to adverse working conditions by the employer, the <br/>
<a id="pl.102.21"></a><var>102.21</var>applicant must complain to the employer and give the employer a reasonable opportunity <br/>
<a id="pl.102.22"></a><var>102.22</var>to correct the adverse working conditions before that may be considered a good reason <br/>
<a id="pl.102.23"></a><var>102.23</var>caused by the employer for quitting.<br/>
<a id="pl.102.24"></a><var>102.24</var>    (d) A reason for quitting employment shall is not be considered a good reason <br/>
<a id="pl.102.25"></a><var>102.25</var>caused by the employer for quitting if the reason for quitting occurred because of the <br/>
<a id="pl.102.26"></a><var>102.26</var>applicant's employment misconduct.<br/>
<a id="pl.102.27"></a><var>102.27</var>    (e) Notification of discharge in the future, including a layoff due to because of lack <br/>
<a id="pl.102.28"></a><var>102.28</var>of work, shall is not be considered a good reason caused by the employer for quitting.<br/>
<a id="pl.102.29"></a><var>102.29</var>    (f) An applicant has a good reason caused by the employer for quitting if it results <br/>
<a id="pl.102.30"></a><var>102.30</var>from sexual harassment of which the employer was aware, or should have been aware, <br/>
<a id="pl.102.31"></a><var>102.31</var>and the employer failed to take timely and appropriate action. Sexual harassment means <br/>
<a id="pl.102.32"></a><var>102.32</var>unwelcome sexual advances, requests for sexual favors, sexually motivated physical <br/>
<a id="pl.102.33"></a><var>102.33</var>contact or other conduct or communication of a sexual nature when:<br/>
<a id="pl.102.34"></a><var>102.34</var>    (1) the applicant's submission to the conduct or communication is made a term <br/>
<a id="pl.102.35"></a><var>102.35</var>or condition of the employment;<br/>
<a id="pl.103.1"></a><var>103.1</var>    (2) the applicant's submission to or rejection of the conduct or communication is the <br/>
<a id="pl.103.2"></a><var>103.2</var>basis for decisions affecting employment; or<br/>
<a id="pl.103.3"></a><var>103.3</var>    (3) the conduct or communication has the purpose or effect of substantially <br/>
<a id="pl.103.4"></a><var>103.4</var>interfering with an applicant's work performance or creating an intimidating, hostile, or <br/>
<a id="pl.103.5"></a><var>103.5</var>offensive working environment.<br/>
<a id="pl.103.6"></a><var>103.6</var>    (g) The definition of a good reason caused by the employer for quitting employment <br/>
<a id="pl.103.7"></a><var>103.7</var>provided by this subdivision shall be is exclusive and no other definition shall apply <br/>
<a id="pl.103.8"></a><var>103.8</var>applies.<br/>
<br/>
<a id="bill.6.72.0"></a><a id="pl.103.9"></a><var>103.9</var>    Sec. 72. Minnesota Statutes 2006, section 268.095, subdivision 5, is amended to read:<br/>
<a id="pl.103.10"></a><var>103.10</var>    Subd. 5. <b>Discharge defined.</b> (a) A discharge from employment occurs when any <br/>
<a id="pl.103.11"></a><var>103.11</var>words or actions by an employer would lead a reasonable employee to believe that the <br/>
<a id="pl.103.12"></a><var>103.12</var>employer will no longer allow the employee to work for the employer in any capacity. A <br/>
<a id="pl.103.13"></a><var>103.13</var>layoff due to because of lack of work shall be is considered a discharge. A suspension from <br/>
<a id="pl.103.14"></a><var>103.14</var>employment without pay of more than 30 calendar days shall be is considered a discharge.<br/>
<a id="pl.103.15"></a><var>103.15</var>    (b) An employee who gives notice of intention to quit the employment and is not <br/>
<a id="pl.103.16"></a><var>103.16</var>allowed by the employer to work the entire notice period shall be is considered discharged <br/>
<a id="pl.103.17"></a><var>103.17</var>from the employment as of the date the employer will no longer allow the employee to <br/>
<a id="pl.103.18"></a><var>103.18</var>work. If the discharge occurs within 30 calendar days prior to before the intended date of <br/>
<a id="pl.103.19"></a><var>103.19</var>quitting, then, as of the intended date of quitting, the separation from employment shall be <br/>
<a id="pl.103.20"></a><var>103.20</var>is considered a quit from employment subject to subdivision 1.<br/>
<br/>
<a id="bill.6.73.0"></a><a id="pl.103.21"></a><var>103.21</var>    Sec. 73. Minnesota Statutes 2006, section 268.095, subdivision 6a, is amended to read:<br/>
<a id="pl.103.22"></a><var>103.22</var>    Subd. 6a. <b>Aggravated employment misconduct defined.</b> (a) For the purpose of <br/>
<a id="pl.103.23"></a><var>103.23</var>this section, "aggravated employment misconduct" means:<br/>
<a id="pl.103.24"></a><var>103.24</var>    (1) the commission of any act, on the job or off the job, that would amount to a gross <br/>
<a id="pl.103.25"></a><var>103.25</var>misdemeanor or felony if the act substantially interfered with the employment or had a <br/>
<a id="pl.103.26"></a><var>103.26</var>significant adverse effect on the employment; or<br/>
<a id="pl.103.27"></a><var>103.27</var>    (2) for an employee of a facility as defined in section  
         <statute_ref>626.5572</statute_ref>, aggravated <br/>
<a id="pl.103.28"></a><var>103.28</var>employment misconduct includes an act of patient or resident abuse, financial exploitation, <br/>
<a id="pl.103.29"></a><var>103.29</var>or recurring or serious neglect, as defined in section  
         <statute_ref>626.5572</statute_ref> and applicable rules. <br/>
<a id="pl.103.30"></a><var>103.30</var>    (b) If an applicant is convicted of a gross misdemeanor or felony for the same act for <br/>
<a id="pl.103.31"></a><var>103.31</var>which the applicant was discharged, it is aggravated employment misconduct if the act <br/>
<a id="pl.103.32"></a><var>103.32</var>substantially interfered with the employment or had a significant adverse effect on the <br/>
<a id="pl.103.33"></a><var>103.33</var>employment.<br/>
<a id="pl.104.1"></a><var>104.1</var>    (c) The definition of aggravated employment misconduct provided by this <br/>
<a id="pl.104.2"></a><var>104.2</var>subdivision shall be is exclusive and no other definition shall apply applies.<br/>
<br/>
<a id="bill.6.74.0"></a><a id="pl.104.3"></a><var>104.3</var>    Sec. 74. Minnesota Statutes 2006, section 268.095, subdivision 11, is amended to read:<br/>
<a id="pl.104.4"></a><var>104.4</var>    Subd. 11. <b>Application.</b> (a) Section 
         <statute_ref>268.085, subdivision 13c</statute_ref>, and this section shall <br/>
<a id="pl.104.5"></a><var>104.5</var>apply applies to all covered employment, full time or part time, temporary or of limited <br/>
<a id="pl.104.6"></a><var>104.6</var>duration, permanent or of indefinite duration, that occurred in Minnesota during the base <br/>
<a id="pl.104.7"></a><var>104.7</var>period, the period between the end of the base period and the effective date of the benefit <br/>
<a id="pl.104.8"></a><var>104.8</var>account, or the benefit year, except as provided for in subdivision 1, clause (5).<br/>
<a id="pl.104.9"></a><var>104.9</var>    (b) Paragraph (a) shall also apply applies to employment covered under an <br/>
<a id="pl.104.10"></a><var>104.10</var>unemployment insurance program of any other state or established by an act of Congress.<br/>
<br/>
<a id="bill.6.75.0"></a><a id="pl.104.11"></a><var>104.11</var>    Sec. 75. Minnesota Statutes 2006, section 268.103, subdivision 1, is amended to read:<br/>
<a id="pl.104.12"></a><var>104.12</var>    Subdivision 1. <b>In commissioner's discretion.</b> The commissioner shall have the <br/>
<a id="pl.104.13"></a><var>104.13</var>discretion to allow an appeal to be filed by electronic transmission. If the commissioner <br/>
<a id="pl.104.14"></a><var>104.14</var>allows an appeal to be filed by electronic transmission, that shall must be clearly set out on <br/>
<a id="pl.104.15"></a><var>104.15</var>the determination or decision subject to appeal.<br/>
<a id="pl.104.16"></a><var>104.16</var>    The commissioner may restrict the manner, format, and conditions under which <br/>
<a id="pl.104.17"></a><var>104.17</var>an appeal by electronic transmission may be filed. Any restrictions as to days, hours, <br/>
<a id="pl.104.18"></a><var>104.18</var>telephone number, electronic address, or other conditions, shall must be clearly set out on <br/>
<a id="pl.104.19"></a><var>104.19</var>the determination or decision subject to appeal.<br/>
<a id="pl.104.20"></a><var>104.20</var>    All information requested by the commissioner when an appeal is filed by electronic <br/>
<a id="pl.104.21"></a><var>104.21</var>transmission must be supplied or the communication shall does not constitute an appeal.<br/>
<br/>
<a id="bill.6.76.0"></a><a id="pl.104.22"></a><var>104.22</var>    Sec. 76. Minnesota Statutes 2006, section 268.103, subdivision 2, is amended to read:<br/>
<a id="pl.104.23"></a><var>104.23</var>    Subd. 2. <b>Applicant's appeal by mail.</b> (a) The commissioner must allow an <br/>
<a id="pl.104.24"></a><var>104.24</var>applicant to file an appeal by mail even if an appeal by electronic transmission is allowed.<br/>
<a id="pl.104.25"></a><var>104.25</var>    (b) A written statement delivered or mailed to the department that could reasonably <br/>
<a id="pl.104.26"></a><var>104.26</var>be interpreted to mean that an involved applicant is in disagreement with a specific <br/>
<a id="pl.104.27"></a><var>104.27</var>determination or decision shall be is considered an appeal. No specific words need be used <br/>
<a id="pl.104.28"></a><var>104.28</var>for the written statement to be considered an appeal.<br/>
<br/>
<a id="bill.6.77.0"></a><a id="pl.104.29"></a><var>104.29</var>    Sec. 77. Minnesota Statutes 2006, section 268.105, subdivision 3, is amended to read:<br/>
<a id="pl.104.30"></a><var>104.30</var>    Subd. 3. <b>Withdrawal of appeal.</b> (a) Any appeal that is pending before an <br/>
<a id="pl.104.31"></a><var>104.31</var>unemployment law judge may be withdrawn by the appealing person, or an authorized <br/>
<a id="pl.104.32"></a><var>104.32</var>representative of that person, upon filing of a notice of withdrawal.<br/>
<a id="pl.105.1"></a><var>105.1</var>    (b) The appeal shall must, by order, be dismissed if a notice of withdrawal is filed, <br/>
<a id="pl.105.2"></a><var>105.2</var>unless an unemployment law judge directs that further adjudication is required for a <br/>
<a id="pl.105.3"></a><var>105.3</var>proper result.<br/>
<a id="pl.105.4"></a><var>105.4</var>    (c) A notice of withdrawal may be filed by mail or by electronic transmission.<br/>
<br/>
<a id="bill.6.78.0"></a><a id="pl.105.5"></a><var>105.5</var>    Sec. 78. Minnesota Statutes 2006, section 268.105, subdivision 5, is amended to read:<br/>
<a id="pl.105.6"></a><var>105.6</var>    Subd. 5. <b>Use of evidence; data privacy.</b> (a) All testimony at any evidentiary <br/>
<a id="pl.105.7"></a><var>105.7</var>hearing conducted pursuant to under subdivision 1 shall must be recorded. A copy of any <br/>
<a id="pl.105.8"></a><var>105.8</var>recorded testimony and exhibits offered or received into evidence at the hearing shall <br/>
<a id="pl.105.9"></a><var>105.9</var>must, upon request, be furnished to a party at no cost during the time period for filing a <br/>
<a id="pl.105.10"></a><var>105.10</var>request for reconsideration or while a request for reconsideration is pending.<br/>
<a id="pl.105.11"></a><var>105.11</var>    (b) Regardless of any provision of law to the contrary, if recorded testimony and <br/>
<a id="pl.105.12"></a><var>105.12</var>exhibits received into evidence at the evidentiary hearing are not requested during the time <br/>
<a id="pl.105.13"></a><var>105.13</var>period for filing a request for reconsideration, or while a request for reconsideration is <br/>
<a id="pl.105.14"></a><var>105.14</var>pending, that testimony and other evidence shall may later be made available only pursuant <br/>
<a id="pl.105.15"></a><var>105.15</var>to under a district court order. A subpoena shall is not be considered a district court order.<br/>
<a id="pl.105.16"></a><var>105.16</var>    (c) Testimony obtained under subdivision 1, may not be used or considered for any <br/>
<a id="pl.105.17"></a><var>105.17</var>purpose, including impeachment, in any civil, administrative, or contractual proceeding, <br/>
<a id="pl.105.18"></a><var>105.18</var>except by a local, state, or federal human rights agency with enforcement powers, unless <br/>
<a id="pl.105.19"></a><var>105.19</var>the proceeding is initiated by the department.<br/>
<br/>
<a id="bill.6.79.0"></a><a id="pl.105.20"></a><var>105.20</var>    Sec. 79. Minnesota Statutes 2006, section 268.105, subdivision 6, is amended to read:<br/>
<a id="pl.105.21"></a><var>105.21</var>    Subd. 6. <b>Representation; fees.</b> (a) In any proceeding under subdivision 1 or 2, an <br/>
<a id="pl.105.22"></a><var>105.22</var>applicant or involved employer may be represented by any agent.<br/>
<a id="pl.105.23"></a><var>105.23</var>    (b) Except for services provided by an attorney-at-law, an applicant shall may not be <br/>
<a id="pl.105.24"></a><var>105.24</var>charged fees, costs, or disbursements of any kind in a proceeding before an unemployment <br/>
<a id="pl.105.25"></a><var>105.25</var>law judge, the Minnesota Court of Appeals, or the Supreme Court of Minnesota.<br/>
<br/>
<a id="bill.6.80.0"></a><a id="pl.105.26"></a><var>105.26</var>    Sec. 80. Minnesota Statutes 2006, section 268.105, subdivision 7, is amended to read:<br/>
<a id="pl.105.27"></a><var>105.27</var>    Subd. 7. <b>Judicial review.</b> (a) The Minnesota Court of Appeals shall, by writ of <br/>
<a id="pl.105.28"></a><var>105.28</var>certiorari to the department, review the unemployment law judge's decision, provided a <br/>
<a id="pl.105.29"></a><var>105.29</var>petition for the writ is filed with the court and a copy is served upon the unemployment <br/>
<a id="pl.105.30"></a><var>105.30</var>law judge or the commissioner and any other involved party within 30 calendar days of <br/>
<a id="pl.105.31"></a><var>105.31</var>the sending of the unemployment law judge's order under subdivision 2.<br/>
<a id="pl.105.32"></a><var>105.32</var>    (b) Any employer petitioning for a writ of certiorari shall must pay to the court the <br/>
<a id="pl.105.33"></a><var>105.33</var>required filing fee and upon the service of the writ shall must furnish a cost bond to the <br/>
<a id="pl.106.1"></a><var>106.1</var>department in accordance with the Rules of Civil Appellate Procedure. If the employer <br/>
<a id="pl.106.2"></a><var>106.2</var>requests a written transcript of the testimony received at the evidentiary hearing conducted <br/>
<a id="pl.106.3"></a><var>106.3</var>pursuant to under subdivision 1, the employer shall must pay to the department the cost of <br/>
<a id="pl.106.4"></a><var>106.4</var>preparing the transcript. That money shall be is credited to the administration account.<br/>
<a id="pl.106.5"></a><var>106.5</var>    (c) Upon issuance by the Minnesota Court of Appeals of a writ of certiorari as a <br/>
<a id="pl.106.6"></a><var>106.6</var>result of an applicant's petition, the department shall must furnish to the applicant at no <br/>
<a id="pl.106.7"></a><var>106.7</var>cost a written transcript of any testimony received at the evidentiary hearing conducted <br/>
<a id="pl.106.8"></a><var>106.8</var>pursuant to under subdivision 1, and, if requested, a copy of all exhibits entered into <br/>
<a id="pl.106.9"></a><var>106.9</var>evidence. No filing fee or cost bond shall be is required of an applicant petitioning the <br/>
<a id="pl.106.10"></a><var>106.10</var>Minnesota Court of Appeals for a writ of certiorari.<br/>
<a id="pl.106.11"></a><var>106.11</var>    (d) The Minnesota Court of Appeals may affirm the decision of the unemployment <br/>
<a id="pl.106.12"></a><var>106.12</var>law judge or remand the case for further proceedings; or it may reverse or modify the <br/>
<a id="pl.106.13"></a><var>106.13</var>decision if the substantial rights of the petitioner may have been prejudiced because the <br/>
<a id="pl.106.14"></a><var>106.14</var>findings, inferences, conclusion, or decision are:<br/>
<a id="pl.106.15"></a><var>106.15</var>    (1) in violation of constitutional provisions;<br/>
<a id="pl.106.16"></a><var>106.16</var>    (2) in excess of the statutory authority or jurisdiction of the department;<br/>
<a id="pl.106.17"></a><var>106.17</var>    (3) made upon unlawful procedure;<br/>
<a id="pl.106.18"></a><var>106.18</var>    (4) affected by other error of law;<br/>
<a id="pl.106.19"></a><var>106.19</var>    (5) unsupported by substantial evidence in view of the entire record as submitted; or<br/>
<a id="pl.106.20"></a><var>106.20</var>    (6) arbitrary or capricious.<br/>
<a id="pl.106.21"></a><var>106.21</var>    (e) The department shall be is considered the primary responding party to any <br/>
<a id="pl.106.22"></a><var>106.22</var>judicial action involving an unemployment law judge's decision. The department may be <br/>
<a id="pl.106.23"></a><var>106.23</var>represented by an attorney who is an employee of the department.<br/>
<br/>
<a id="bill.6.81.0"></a><a id="pl.106.24"></a><var>106.24</var>    Sec. 81. Minnesota Statutes 2006, section 268.115, is amended to read:<br/>
<a id="pl.106.25"></a><var>106.25</var><b>268.115 EXTENDED UNEMPLOYMENT BENEFITS.</b><br/>
<a id="pl.106.26"></a><var>106.26</var>    Subdivision 1. <b>Definitions.</b> The terms used in this section shall have the following <br/>
<a id="pl.106.27"></a><var>106.27</var>meaning:<br/>
<a id="pl.106.28"></a><var>106.28</var>    (1) "Extended unemployment benefit period" means a period that lasts for a <br/>
<a id="pl.106.29"></a><var>106.29</var>minimum of 13 weeks and that:<br/>
<a id="pl.106.30"></a><var>106.30</var>    (i) Begins with the third week after there is a state "on" indicator; and<br/>
<a id="pl.106.31"></a><var>106.31</var>    (ii) Ends with the third week after there is a state "off" indicator.<br/>
<a id="pl.106.32"></a><var>106.32</var>    No extended unemployment benefit period may begin before the 14th week <br/>
<a id="pl.106.33"></a><var>106.33</var>following the end of a prior extended unemployment benefit period.<br/>
<a id="pl.106.34"></a><var>106.34</var>    (2) There is a "state 'on' indicator" for a week if:<br/>
<a id="pl.106.35"></a><var>106.35</var>    (i) for that week and the prior 12 weeks, the rate of insured unemployment:<br/>
<a id="pl.107.1"></a><var>107.1</var>    (a) equaled or exceeded 120 percent of the average of the rates for the corresponding <br/>
<a id="pl.107.2"></a><var>107.2</var>13-week period ending in each of the prior two calendar years, and was five percent or <br/>
<a id="pl.107.3"></a><var>107.3</var>more; or<br/>
<a id="pl.107.4"></a><var>107.4</var>    (b) equaled or exceeded six percent; or<br/>
<a id="pl.107.5"></a><var>107.5</var>    (ii) The United States Secretary of Labor determines that the average rate of <br/>
<a id="pl.107.6"></a><var>107.6</var>seasonally adjusted total unemployment in Minnesota for the most recent three months <br/>
<a id="pl.107.7"></a><var>107.7</var>for which data is published equals or exceeds 6.5 percent and this rate equals or exceeds <br/>
<a id="pl.107.8"></a><var>107.8</var>110 percent of the rate of the corresponding three-month period in either of the prior <br/>
<a id="pl.107.9"></a><var>107.9</var>two calendar years.<br/>
<a id="pl.107.10"></a><var>107.10</var>    (3) There is a "state 'off' indicator" for a week if:<br/>
<a id="pl.107.11"></a><var>107.11</var>    (i) under clause (2)(i), for that week and the prior 12 weeks, the requirements for a <br/>
<a id="pl.107.12"></a><var>107.12</var>"state 'on' indicator" are not satisfied; or<br/>
<a id="pl.107.13"></a><var>107.13</var>    (ii) under clause (2)(ii) the requirements for a "state 'on' indicator" are not satisfied.<br/>
<a id="pl.107.14"></a><var>107.14</var>    (4) "Rate of insured unemployment," means the percentage derived by dividing <br/>
<a id="pl.107.15"></a><var>107.15</var>the average weekly number of applicants filing continued biweekly requests for regular <br/>
<a id="pl.107.16"></a><var>107.16</var>unemployment benefits in the most recent 13-week period by the average monthly covered <br/>
<a id="pl.107.17"></a><var>107.17</var>employment for the first four of the last six completed calendar quarters before the end <br/>
<a id="pl.107.18"></a><var>107.18</var>of that 13-week period.<br/>
<a id="pl.107.19"></a><var>107.19</var>    (5) "Regular unemployment benefits" means unemployment benefits available to <br/>
<a id="pl.107.20"></a><var>107.20</var>an applicant other than extended unemployment benefits and additional unemployment <br/>
<a id="pl.107.21"></a><var>107.21</var>benefits.<br/>
<a id="pl.107.22"></a><var>107.22</var>    (6) "Eligibility period" for an applicant means the period consisting of the weeks <br/>
<a id="pl.107.23"></a><var>107.23</var>remaining in the applicant's benefit year within the extended unemployment benefit period <br/>
<a id="pl.107.24"></a><var>107.24</var>and, if the benefit year ends within the extended unemployment benefit period, any weeks <br/>
<a id="pl.107.25"></a><var>107.25</var>in the extended unemployment benefit period.<br/>
<a id="pl.107.26"></a><var>107.26</var>    (7) "Exhaustee" means an applicant who, in the eligibility period:<br/>
<a id="pl.107.27"></a><var>107.27</var>    (a) (i) the benefit year having not expired has received the maximum amount of <br/>
<a id="pl.107.28"></a><var>107.28</var>regular unemployment benefits that were available under section  
         <statute_ref>268.07</statute_ref>; or <br/>
<a id="pl.107.29"></a><var>107.29</var>    (b) (ii) the benefit year having expired, has insufficient wage credits to establish a <br/>
<a id="pl.107.30"></a><var>107.30</var>new benefit account; and <br/>
<a id="pl.107.31"></a><var>107.31</var>    (c) has no right to any type of unemployment benefits under the law of any other state <br/>
<a id="pl.107.32"></a><var>107.32</var>or under federal laws and is not receiving unemployment benefits under the law of Canada.<br/>
<a id="pl.107.33"></a><var>107.33</var>    Subd. 3. <b>Requirements for extended unemployment benefits.</b> If an extended <br/>
<a id="pl.107.34"></a><var>107.34</var>unemployment benefit period is in effect, an applicant shall be is paid extended <br/>
<a id="pl.107.35"></a><var>107.35</var>unemployment benefits from the trust fund for any week in the applicant's eligibility <br/>
<a id="pl.107.36"></a><var>107.36</var>period if the applicant:<br/>
<a id="pl.108.1"></a><var>108.1</var>    (1) is an "exhaustee";<br/>
<a id="pl.108.2"></a><var>108.2</var>    (2) has satisfied the same requirements as those for regular unemployment benefits <br/>
<a id="pl.108.3"></a><var>108.3</var>under section  
         <statute_ref>268.069</statute_ref>; <br/>
<a id="pl.108.4"></a><var>108.4</var>    (3) has wage credits of not less than 40 times the weekly unemployment benefit <br/>
<a id="pl.108.5"></a><var>108.5</var>amount; and<br/>
<a id="pl.108.6"></a><var>108.6</var>    (4) is not subject to a denial of extended unemployment benefits under subdivision 9.<br/>
<a id="pl.108.7"></a><var>108.7</var>    Subd. 4. <b>Weekly extended unemployment benefit amount.</b> The weekly extended <br/>
<a id="pl.108.8"></a><var>108.8</var>unemployment benefit amount shall be is the same as the weekly unemployment benefit <br/>
<a id="pl.108.9"></a><var>108.9</var>amount of regular unemployment benefits.<br/>
<a id="pl.108.10"></a><var>108.10</var>    Subd. 5. <b>Maximum amount of extended unemployment benefits.</b> The maximum <br/>
<a id="pl.108.11"></a><var>108.11</var>amount of extended unemployment benefits available to an applicant shall be is 50 <br/>
<a id="pl.108.12"></a><var>108.12</var>percent of the maximum amount of regular unemployment benefits available in the benefit <br/>
<a id="pl.108.13"></a><var>108.13</var>year, rounded down to the next lower whole dollar. If the total rate of unemployment <br/>
<a id="pl.108.14"></a><var>108.14</var>computed under subdivision 1, clause (2)(ii), equaled or exceeded eight percent, the <br/>
<a id="pl.108.15"></a><var>108.15</var>maximum amount of extended unemployment benefits available shall be is 80 percent of <br/>
<a id="pl.108.16"></a><var>108.16</var>the maximum amount of regular unemployment benefits available in the benefit year.<br/>
<a id="pl.108.17"></a><var>108.17</var>    Subd. 6. <b>Public announcement.</b> Whenever an extended unemployment benefit <br/>
<a id="pl.108.18"></a><var>108.18</var>period is to begin as a result of a state "on" indicator, or an extended unemployment <br/>
<a id="pl.108.19"></a><var>108.19</var>benefit period is to end as a result of a state "off" indicator the commissioner shall make an <br/>
<a id="pl.108.20"></a><var>108.20</var>appropriate public announcement.<br/>
<a id="pl.108.21"></a><var>108.21</var>    Subd. 7. <b>Federal law.</b> This section is enacted to conform to the requirements of <br/>
<a id="pl.108.22"></a><var>108.22</var>United States Code, title 26, section 3304, the Federal-State Extended Unemployment <br/>
<a id="pl.108.23"></a><var>108.23</var>Compensation Act of 1970 as amended and the applicable federal regulations.<br/>
<a id="pl.108.24"></a><var>108.24</var>    Subd. 8. <b>Interstate applicants.</b> An applicant residing in a state other than <br/>
<a id="pl.108.25"></a><var>108.25</var>Minnesota shall be eligible for only the first two weeks of extended unemployment <br/>
<a id="pl.108.26"></a><var>108.26</var>benefits if the applicant's benefit account was established pursuant to under the interstate <br/>
<a id="pl.108.27"></a><var>108.27</var>benefit payment plan and no extended unemployment benefit period is in effect for the <br/>
<a id="pl.108.28"></a><var>108.28</var>week in that state.<br/>
<a id="pl.108.29"></a><var>108.29</var>    Subd. 9. <b>Denial provisions.</b> (a) An applicant shall be is denied extended <br/>
<a id="pl.108.30"></a><var>108.30</var>unemployment benefits for any week in the applicant's eligibility period if during that <br/>
<a id="pl.108.31"></a><var>108.31</var>week the applicant failed to accept any offer of suitable employment, failed to apply <br/>
<a id="pl.108.32"></a><var>108.32</var>for any suitable employment that the applicant was referred to by the commissioner, or <br/>
<a id="pl.108.33"></a><var>108.33</var>failed to actively seek suitable employment.<br/>
<a id="pl.108.34"></a><var>108.34</var>    The denial shall continue continues until the applicant has been employed in covered <br/>
<a id="pl.108.35"></a><var>108.35</var>employment in each of four subsequent weeks, whether or not consecutive, and had <br/>
<a id="pl.109.1"></a><var>109.1</var>earnings from that covered employment of not less than four times the applicant's weekly <br/>
<a id="pl.109.2"></a><var>109.2</var>unemployment benefit amount.<br/>
<a id="pl.109.3"></a><var>109.3</var>    (b) For the purpose of this subdivision "suitable employment" means any <br/>
<a id="pl.109.4"></a><var>109.4</var>employment that is within the applicant's capabilities and that has a gross average weekly <br/>
<a id="pl.109.5"></a><var>109.5</var>wage that exceeds the applicant's weekly unemployment benefit amount. The employment <br/>
<a id="pl.109.6"></a><var>109.6</var>must pay wages not less than the higher of the federal minimum wage without regard to <br/>
<a id="pl.109.7"></a><var>109.7</var>any exemption, or the applicable state minimum wage.<br/>
<a id="pl.109.8"></a><var>109.8</var>    (c) No applicant shall may be denied extended unemployment benefits for failure to <br/>
<a id="pl.109.9"></a><var>109.9</var>accept an offer of or apply for any suitable employment if:<br/>
<a id="pl.109.10"></a><var>109.10</var>    (1) the position was not offered to the applicant in writing;<br/>
<a id="pl.109.11"></a><var>109.11</var>    (2) the position was not listed with the job service; or<br/>
<a id="pl.109.12"></a><var>109.12</var>    (3) the applicant furnishes satisfactory evidence that prospects for obtaining <br/>
<a id="pl.109.13"></a><var>109.13</var>employment in the applicant's customary occupation within a reasonably short period <br/>
<a id="pl.109.14"></a><var>109.14</var>are good. If the evidence is satisfactory, the determination of whether any employment <br/>
<a id="pl.109.15"></a><var>109.15</var>is suitable shall be is made in accordance with the definition of suitable employment in <br/>
<a id="pl.109.16"></a><var>109.16</var>section  
         <statute_ref>268.035, subdivision 23a</statute_ref>. <br/>
<a id="pl.109.17"></a><var>109.17</var>    (d) For the purpose of this subdivision an applicant is "actively seeking suitable <br/>
<a id="pl.109.18"></a><var>109.18</var>employment" only if the applicant has engaged in a systematic and sustained effort to <br/>
<a id="pl.109.19"></a><var>109.19</var>obtain employment, and the applicant furnishes tangible evidence of that effort.<br/>
<a id="pl.109.20"></a><var>109.20</var>    Subd. 10. <b>Job service referral.</b> The job service shall must refer any applicant <br/>
<a id="pl.109.21"></a><var>109.21</var>who is filing continued biweekly requests for extended unemployment benefits to any <br/>
<a id="pl.109.22"></a><var>109.22</var>employment that is suitable under subdivision 9.<br/>
<br/>
<a id="bill.6.82.0"></a><a id="pl.109.23"></a><var>109.23</var>    Sec. 82. Minnesota Statutes 2006, section 268.125, subdivision 4, is amended to read:<br/>
<a id="pl.109.24"></a><var>109.24</var>    Subd. 4. <b>Weekly unemployment benefit amount.</b> An applicant's weekly <br/>
<a id="pl.109.25"></a><var>109.25</var>additional unemployment benefit amount shall be is the same as the applicant's weekly <br/>
<a id="pl.109.26"></a><var>109.26</var>unemployment benefit amount during the current benefit year under section  
         <statute_ref>268.07</statute_ref>. <br/>
<br/>
<a id="bill.6.83.0"></a><a id="pl.109.27"></a><var>109.27</var>    Sec. 83. Minnesota Statutes 2006, section 268.125, subdivision 5, is amended to read:<br/>
<a id="pl.109.28"></a><var>109.28</var>    Subd. 5. <b>Maximum amount of unemployment benefits.</b> The maximum amount <br/>
<a id="pl.109.29"></a><var>109.29</var>of additional unemployment benefits available in the applicant's benefit year shall be is <br/>
<a id="pl.109.30"></a><var>109.30</var>one-half of the applicant's maximum amount of regular unemployment benefits available <br/>
<a id="pl.109.31"></a><var>109.31</var>under section  
         <statute_ref>268.07, subdivision 2</statute_ref>, rounded down to the next lower whole dollar. <br/>
<a id="pl.109.32"></a><var>109.32</var>Extended unemployment benefits paid and unemployment benefits paid under any federal <br/>
<a id="pl.109.33"></a><var>109.33</var>law other than regular unemployment benefits shall must be deducted from the maximum <br/>
<a id="pl.109.34"></a><var>109.34</var>amount of additional unemployment benefits available. <br/>
<br/>
<a id="bill.6.84.0"></a><a id="pl.110.1"></a><var>110.1</var>    Sec. 84. Minnesota Statutes 2006, section 268.135, is amended to read:<br/>
<a id="pl.110.2"></a><var>110.2</var><b>268.135 SHARED WORK PLAN.</b><br/>
<a id="pl.110.3"></a><var>110.3</var>    Subdivision 1. <b>Definitions.</b> For purposes of this section:<br/>
<a id="pl.110.4"></a><var>110.4</var>    (1) "Affected employee" means an employee who was continuously employed as <br/>
<a id="pl.110.5"></a><var>110.5</var>a member of the affected group, for at least six months, on a full-time basis, prior to <br/>
<a id="pl.110.6"></a><var>110.6</var>before submission of the shared work plan.<br/>
<a id="pl.110.7"></a><var>110.7</var>    (2) "Affected group" means five or more employees designated by the employer to <br/>
<a id="pl.110.8"></a><var>110.8</var>participate in a shared work plan.<br/>
<a id="pl.110.9"></a><var>110.9</var>    (3) "Shared work plan" or "plan" means an employer's plan, submitted in a manner <br/>
<a id="pl.110.10"></a><var>110.10</var>and format prescribed by the commissioner, under which a group of employees whose <br/>
<a id="pl.110.11"></a><var>110.11</var>normal weekly hours of work are reduced, in order to prevent employees from being <br/>
<a id="pl.110.12"></a><var>110.12</var>laid off due to because of lack of work.<br/>
<a id="pl.110.13"></a><var>110.13</var>    (4) "Normal weekly hours of work" means the number of hours in a week that the <br/>
<a id="pl.110.14"></a><var>110.14</var>employee normally would work for the shared work employer or 40 hours, whichever is <br/>
<a id="pl.110.15"></a><var>110.15</var>less.<br/>
<a id="pl.110.16"></a><var>110.16</var>    Subd. 2. <b>Participation.</b> (a) An employer wishing to participate in the shared work <br/>
<a id="pl.110.17"></a><var>110.17</var>benefit program shall must submit a shared work plan to the commissioner in a manner <br/>
<a id="pl.110.18"></a><var>110.18</var>and format prescribed for approval. The commissioner may approve a shared work plan <br/>
<a id="pl.110.19"></a><var>110.19</var>only if it:<br/>
<a id="pl.110.20"></a><var>110.20</var>    (1) specifies the employees in the affected group;<br/>
<a id="pl.110.21"></a><var>110.21</var>    (2) applies to only one affected group;<br/>
<a id="pl.110.22"></a><var>110.22</var>    (3) includes a certified statement by the employer that each employee specified in <br/>
<a id="pl.110.23"></a><var>110.23</var>the affected group is an affected employee;<br/>
<a id="pl.110.24"></a><var>110.24</var>    (4) includes a certified statement by the employer that for the duration of the plan <br/>
<a id="pl.110.25"></a><var>110.25</var>the reduction in normal weekly hours of work of the employees in the affected group is <br/>
<a id="pl.110.26"></a><var>110.26</var>instead of layoffs that otherwise would result in at least as large a reduction in the total <br/>
<a id="pl.110.27"></a><var>110.27</var>normal weekly hours of work;<br/>
<a id="pl.110.28"></a><var>110.28</var>    (5) specifies an expiration date that is no more than one year from the date the <br/>
<a id="pl.110.29"></a><var>110.29</var>employer submits the plan for approval;<br/>
<a id="pl.110.30"></a><var>110.30</var>    (6) specifies that fringe benefits, such as health and retirement, available to the <br/>
<a id="pl.110.31"></a><var>110.31</var>employees in the affected group are not reduced beyond the percentage of reduction in <br/>
<a id="pl.110.32"></a><var>110.32</var>hours of work; and<br/>
<a id="pl.110.33"></a><var>110.33</var>    (7) is approved in writing by the collective bargaining agent for each collective <br/>
<a id="pl.110.34"></a><var>110.34</var>bargaining agreement that covers any employee in the affected group.<br/>
<a id="pl.110.35"></a><var>110.35</var>    (b) The commissioner shall set the beginning and ending dates of an approved <br/>
<a id="pl.110.36"></a><var>110.36</var>shared work plan.<br/>
<a id="pl.111.1"></a><var>111.1</var>    (c) The commissioner shall send to the employer a determination, by mail or <br/>
<a id="pl.111.2"></a><var>111.2</var>electronic transmission, approving or disapproving the plan within 15 calendar days of its <br/>
<a id="pl.111.3"></a><var>111.3</var>receipt. Determinations are final.<br/>
<a id="pl.111.4"></a><var>111.4</var>    (d) Disapproval of a plan may be reconsidered at the discretion of the commissioner. <br/>
<a id="pl.111.5"></a><var>111.5</var>Approval of a shared work plan may be revoked if the approval was based, in whole or in <br/>
<a id="pl.111.6"></a><var>111.6</var>part, upon information that was false or misleading.<br/>
<a id="pl.111.7"></a><var>111.7</var>    Subd. 3. <b>Eligibility.</b> (a) Regardless of any other provision, an applicant is eligible to <br/>
<a id="pl.111.8"></a><var>111.8</var>receive shared work benefits with respect to any week if:<br/>
<a id="pl.111.9"></a><var>111.9</var>    (1) during the week the applicant is employed as a member of an affected group in a <br/>
<a id="pl.111.10"></a><var>111.10</var>plan that was approved prior to before the week and is in effect for the week; and<br/>
<a id="pl.111.11"></a><var>111.11</var>    (2) during the week the normal weekly hours of work were reduced, in accordance <br/>
<a id="pl.111.12"></a><var>111.12</var>with the plan, at least 20 percent but not more than 40 percent, with a corresponding <br/>
<a id="pl.111.13"></a><var>111.13</var>reduction in wages.<br/>
<a id="pl.111.14"></a><var>111.14</var>    (b) Shared work benefits shall may not be paid to an applicant beyond one benefit <br/>
<a id="pl.111.15"></a><var>111.15</var>year.<br/>
<a id="pl.111.16"></a><var>111.16</var>    (c) The total amount of regular unemployment benefits and shared work benefits <br/>
<a id="pl.111.17"></a><var>111.17</var>paid to an applicant in a benefit year shall may  not exceed the maximum amount of regular <br/>
<a id="pl.111.18"></a><var>111.18</var>unemployment benefits available.<br/>
<a id="pl.111.19"></a><var>111.19</var>    (d) An otherwise eligible applicant shall  may not be denied shared work benefits <br/>
<a id="pl.111.20"></a><var>111.20</var>because of the application of any provision relating to availability for employment, active <br/>
<a id="pl.111.21"></a><var>111.21</var>search for employment, or refusal to apply for or accept suitable employment from other <br/>
<a id="pl.111.22"></a><var>111.22</var>than the applicant's shared work employer.<br/>
<a id="pl.111.23"></a><var>111.23</var>    Subd. 4. <b>Weekly benefit amount.</b> (a) An applicant who is eligible for shared work <br/>
<a id="pl.111.24"></a><var>111.24</var>benefits shall be is paid an amount equal to the regular weekly unemployment benefit <br/>
<a id="pl.111.25"></a><var>111.25</var>amount multiplied by the nearest full percentage of reduction of the applicant's regular <br/>
<a id="pl.111.26"></a><var>111.26</var>weekly hours of work as set in the plan. The benefit payment, if not a whole dollar shall <br/>
<a id="pl.111.27"></a><var>111.27</var>must be rounded down to the next lower whole dollar.<br/>
<a id="pl.111.28"></a><var>111.28</var>    (b) The deductible earnings provisions of section  
         <statute_ref>268.085, subdivision 5</statute_ref>, shall <br/>
<a id="pl.111.29"></a><var>111.29</var>must not apply to earnings from the shared work employer of an applicant eligible for <br/>
<a id="pl.111.30"></a><var>111.30</var>shared work benefits unless the resulting amount would be less than the regular weekly <br/>
<a id="pl.111.31"></a><var>111.31</var>unemployment benefit amount the applicant would otherwise be eligible for without <br/>
<a id="pl.111.32"></a><var>111.32</var>regard to shared work benefits. <br/>
<a id="pl.111.33"></a><var>111.33</var>    (c) An applicant shall is not be eligible for shared work benefits for any week that <br/>
<a id="pl.111.34"></a><var>111.34</var>employment is performed for the shared work employer in excess of the reduced hours <br/>
<a id="pl.111.35"></a><var>111.35</var>set forth in the plan.<br/>
<br/>
<a id="bill.6.85.0"></a><a id="pl.112.1"></a><var>112.1</var>    Sec. 85. Minnesota Statutes 2006, section 268.145, subdivision 1, is amended to read:<br/>
<a id="pl.112.2"></a><var>112.2</var>    Subdivision 1. <b>Notification.</b> (a) Upon filing an application for unemployment <br/>
<a id="pl.112.3"></a><var>112.3</var>benefits, the applicant shall must be informed that:<br/>
<a id="pl.112.4"></a><var>112.4</var>    (1) unemployment benefits are subject to federal and state income tax;<br/>
<a id="pl.112.5"></a><var>112.5</var>    (2) there are requirements for filing estimated tax payments;<br/>
<a id="pl.112.6"></a><var>112.6</var>    (3) the applicant may elect to have federal income tax withheld from unemployment <br/>
<a id="pl.112.7"></a><var>112.7</var>benefits;<br/>
<a id="pl.112.8"></a><var>112.8</var>    (4) if the applicant elects to have federal income tax withheld, the applicant may, in <br/>
<a id="pl.112.9"></a><var>112.9</var>addition, elect to have Minnesota state income tax withheld; and<br/>
<a id="pl.112.10"></a><var>112.10</var>    (5) at any time during the benefit year the applicant may change a prior election.<br/>
<a id="pl.112.11"></a><var>112.11</var>    (b) If an applicant elects to have federal income tax withheld, the commissioner shall <br/>
<a id="pl.112.12"></a><var>112.12</var>deduct ten percent for federal income tax, rounded down to the next lower whole dollar. If <br/>
<a id="pl.112.13"></a><var>112.13</var>an applicant also elects to have Minnesota state income tax withheld, the commissioner <br/>
<a id="pl.112.14"></a><var>112.14</var>shall make an additional five percent deduction for state income tax, rounded down to <br/>
<a id="pl.112.15"></a><var>112.15</var>the next lower whole dollar. Any amounts deducted or offset pursuant to under sections <br/>
<statute_ref><a id="pl.112.16"></a><var>112.16</var>268.155
         </statute_ref>, 
         <statute_ref>268.18</statute_ref>, and 
         <statute_ref>268.184</statute_ref> have priority over any amounts deducted under this section. <br/>
<a id="pl.112.17"></a><var>112.17</var>Federal income tax withholding has priority over state income tax withholding.<br/>
<a id="pl.112.18"></a><var>112.18</var>    (c) An election to have income tax withheld shall may not be retroactive and shall <br/>
<a id="pl.112.19"></a><var>112.19</var>only apply applies to unemployment benefits paid after the election.<br/>
<br/>
<a id="bill.6.86.0"></a><a id="pl.112.20"></a><var>112.20</var>    Sec. 86. Minnesota Statutes 2006, section 268.145, subdivision 2, is amended to read:<br/>
<a id="pl.112.21"></a><var>112.21</var>    Subd. 2. <b>Transfer of funds.</b> The amount of any unemployment benefits deducted <br/>
<a id="pl.112.22"></a><var>112.22</var>under this section shall remain remains in the trust fund until transferred to the federal <br/>
<a id="pl.112.23"></a><var>112.23</var>Internal Revenue Service, or the Department of Revenue, as an income tax payment on <br/>
<a id="pl.112.24"></a><var>112.24</var>behalf of the applicant.<br/>
<br/>
<a id="bill.6.87.0"></a><a id="pl.112.25"></a><var>112.25</var>    Sec. 87. Minnesota Statutes 2006, section 268.145, subdivision 3, is amended to read:<br/>
<a id="pl.112.26"></a><var>112.26</var>    Subd. 3. <b>Correction of errors.</b> Any error that resulted in underwithholding or <br/>
<a id="pl.112.27"></a><var>112.27</var>overwithholding under this section shall will not be corrected retroactively.<br/>
<br/>
<a id="bill.6.88.0"></a><a id="pl.112.28"></a><var>112.28</var>    Sec. 88. Minnesota Statutes 2006, section 268.155, is amended to read:<br/>
<a id="pl.112.29"></a><var>112.29</var><b>268.155 CHILD SUPPORT DEDUCTED FROM UNEMPLOYMENT </b><br/>
<a id="pl.112.30"></a><var>112.30</var><b>BENEFITS.</b><br/>
<a id="pl.112.31"></a><var>112.31</var>    Subdivision 1. <b>Definitions.</b> As used in this section:<br/>
<a id="pl.112.32"></a><var>112.32</var>    (1) "Child support obligations" means obligations that are being enforced by a child <br/>
<a id="pl.112.33"></a><var>112.33</var>support agency pursuant to in accordance with a plan described in United States Code, <br/>
<a id="pl.113.1"></a><var>113.1</var>title 42, section 454, of the Social Security Act that has been approved by the secretary of <br/>
<a id="pl.113.2"></a><var>113.2</var>health and human services under part D of title IV of the Social Security Act. This shall <br/>
<a id="pl.113.3"></a><var>113.3</var>does not include any type of spousal maintenance or foster care payments; and<br/>
<a id="pl.113.4"></a><var>113.4</var>    (2) "Child support agency" means the public agency responsible for child support <br/>
<a id="pl.113.5"></a><var>113.5</var>enforcement.<br/>
<a id="pl.113.6"></a><var>113.6</var>    Subd. 2. <b>Notice upon application.</b> In an application for unemployment benefits, the <br/>
<a id="pl.113.7"></a><var>113.7</var>applicant shall must disclose if child support obligations are owed and, if so, in what state <br/>
<a id="pl.113.8"></a><var>113.8</var>and county. If child support obligations are owed, the commissioner shall, if the applicant <br/>
<a id="pl.113.9"></a><var>113.9</var>establishes a benefit account, notify the child support agency.<br/>
<a id="pl.113.10"></a><var>113.10</var>    Subd. 3. <b>Withholding of unemployment benefits.</b> The commissioner shall deduct <br/>
<a id="pl.113.11"></a><var>113.11</var>and withhold from any unemployment benefits payable to an applicant who owes child <br/>
<a id="pl.113.12"></a><var>113.12</var>support obligations:<br/>
<a id="pl.113.13"></a><var>113.13</var>    (1) the amount required pursuant to under a proper order of a court or administrative <br/>
<a id="pl.113.14"></a><var>113.14</var>agency; or<br/>
<a id="pl.113.15"></a><var>113.15</var>    (2) if clause (1) is not applicable, the amount determined pursuant to under an <br/>
<a id="pl.113.16"></a><var>113.16</var>agreement under United States Code, title 42, section 454 (20) (B) (i), of the Social <br/>
<a id="pl.113.17"></a><var>113.17</var>Security Act; or<br/>
<a id="pl.113.18"></a><var>113.18</var>    (3) if clause (1) or (2) is not applicable, the amount specified by the applicant.<br/>
<a id="pl.113.19"></a><var>113.19</var>    Subd. 4. <b>Payment.</b> Any amount deducted and withheld shall must be paid to the <br/>
<a id="pl.113.20"></a><var>113.20</var>child support agency, but shall will for all purposes be treated as if it were paid to the <br/>
<a id="pl.113.21"></a><var>113.21</var>applicant as unemployment benefits and paid by the applicant to the child support agency <br/>
<a id="pl.113.22"></a><var>113.22</var>in satisfaction of the applicant's child support obligations.<br/>
<a id="pl.113.23"></a><var>113.23</var>    Subd. 5. <b>Payment of costs.</b> The child support agency shall must pay the costs <br/>
<a id="pl.113.24"></a><var>113.24</var>incurred by the commissioner in the implementation and administration of this section and <br/>
<a id="pl.113.25"></a><var>113.25</var>sections 
         <statute_ref>518A.50</statute_ref> and 
         <statute_ref>518A.53</statute_ref>. <br/>
<br/>
<a id="bill.6.89.0"></a><a id="pl.113.26"></a><var>113.26</var>    Sec. 89. Minnesota Statutes 2006, section 268.18, subdivision 5, is amended to read:<br/>
<a id="pl.113.27"></a><var>113.27</var>    Subd. 5. <b>Remedies.</b> (a) Any method undertaken to recover an overpayment of <br/>
<a id="pl.113.28"></a><var>113.28</var>unemployment benefits, including any penalties and interest, shall is not be considered an <br/>
<a id="pl.113.29"></a><var>113.29</var>election of a method of recovery.<br/>
<a id="pl.113.30"></a><var>113.30</var>    (b) Intervention or lack thereof, in whole or in part, in a workers' compensation <br/>
<a id="pl.113.31"></a><var>113.31</var>matter under section  
         <statute_ref>176.361</statute_ref> shall is not be considered an election of a remedy and shall <br/>
<a id="pl.113.32"></a><var>113.32</var>does not prevent the commissioner from determining any unemployment benefits overpaid <br/>
<a id="pl.113.33"></a><var>113.33</var>under subdivision 1 or 2 or taking action under section  
         <statute_ref>268.182</statute_ref>. <br/>
<br/>
<a id="bill.6.90.0"></a><a id="pl.113.34"></a><var>113.34</var>    Sec. 90. Minnesota Statutes 2006, section 268.18, subdivision 6, is amended to read:<br/>
<a id="pl.114.1"></a><var>114.1</var>    Subd. 6. <b>Collection of overpayments.</b> (a) The commissioner may not compromise <br/>
<a id="pl.114.2"></a><var>114.2</var>the amount that has been determined overpaid under this section including penalties <br/>
<a id="pl.114.3"></a><var>114.3</var>and interest.<br/>
<a id="pl.114.4"></a><var>114.4</var>    (b) The commissioner shall have has discretion regarding the recovery of any <br/>
<a id="pl.114.5"></a><var>114.5</var>overpayment under subdivision 1. Regardless of any law to the contrary, the commissioner <br/>
<a id="pl.114.6"></a><var>114.6</var>shall is not be required to refer any amount determined overpaid under subdivision 1 to a <br/>
<a id="pl.114.7"></a><var>114.7</var>public or private collection agency, including agencies of this state.<br/>
<a id="pl.114.8"></a><var>114.8</var>    (c) Amounts determined overpaid under subdivision 1 shall are not be considered <br/>
<a id="pl.114.9"></a><var>114.9</var>a "debt" to the state of Minnesota for purposes of any reporting requirements to the <br/>
<a id="pl.114.10"></a><var>114.10</var>commissioner of finance.<br/>
<a id="pl.114.11"></a><var>114.11</var>    (d) A pending appeal under section  
         <statute_ref>268.105</statute_ref> shall does not suspend the assessment <br/>
<a id="pl.114.12"></a><var>114.12</var>of interest, penalties, or collection of an overpayment under this section. <br/>
<a id="pl.114.13"></a><var>114.13</var>    (e) Section  
         <statute_ref>16A.626</statute_ref> applies to the repayment by an applicant of any overpayment, <br/>
<a id="pl.114.14"></a><var>114.14</var>penalty, or interest under this section. <br/>
<br/>
<a id="bill.6.91.0"></a><a id="pl.114.15"></a><var>114.15</var>    Sec. 91. Minnesota Statutes 2006, section 268.182, subdivision 1, is amended to read:<br/>
<a id="pl.114.16"></a><var>114.16</var>    Subdivision 1. <b>Criminal penalties.</b> Whoever obtains, or attempts to obtain, or <br/>
<a id="pl.114.17"></a><var>114.17</var>aids or abets any individual to obtain by means of an intentional false statement or <br/>
<a id="pl.114.18"></a><var>114.18</var>representation, by intentional concealment of a material fact, or by impersonation or <br/>
<a id="pl.114.19"></a><var>114.19</var>other fraudulent means, unemployment benefits that the individual is not entitled or <br/>
<a id="pl.114.20"></a><var>114.20</var>unemployment benefits greater than the individual is entitled under this chapter, or under <br/>
<a id="pl.114.21"></a><var>114.21</var>the law of any state or of the federal government, either personally or for any other <br/>
<a id="pl.114.22"></a><var>114.22</var>individual, is guilty of theft and shall must be sentenced pursuant to under section  
         <statute_ref>609.52</statute_ref>. <br/>
<br/>
<a id="bill.6.92.0"></a><a id="pl.114.23"></a><var>114.23</var>    Sec. 92. Minnesota Statutes 2006, section 268.186, is amended to read:<br/>
<a id="pl.114.24"></a><var>114.24</var><b>268.186 RECORDS; AUDITS.</b><br/>
<a id="pl.114.25"></a><var>114.25</var>    (a) Each employer shall must keep true and accurate records for the periods of time <br/>
<a id="pl.114.26"></a><var>114.26</var>and containing the information the commissioner may require by rule. For the purpose of <br/>
<a id="pl.114.27"></a><var>114.27</var>administering this chapter, the commissioner has the power to audit, examine, or cause to <br/>
<a id="pl.114.28"></a><var>114.28</var>be supplied or copied, any books, correspondence, papers, records, or memoranda that <br/>
<a id="pl.114.29"></a><var>114.29</var>are relevant, whether the books, correspondence, papers, records, or memoranda are the <br/>
<a id="pl.114.30"></a><var>114.30</var>property of or in the possession of the employer or any other person at any reasonable <br/>
<a id="pl.114.31"></a><var>114.31</var>time and as often as may be necessary.<br/>
<a id="pl.114.32"></a><var>114.32</var>    (b) Any employer that refuses to allow an audit of its records by the department, <br/>
<a id="pl.114.33"></a><var>114.33</var>or that fails to make all necessary records available for audit in Minnesota upon request <br/>
<a id="pl.114.34"></a><var>114.34</var>of the commissioner, may be assessed an administrative penalty of $500. The penalty <br/>
<a id="pl.115.1"></a><var>115.1</var>collected shall be is credited to the administration account to be used by the commissioner <br/>
<a id="pl.115.2"></a><var>115.2</var>to ensure integrity in the administration of the unemployment insurance program.<br/>
<a id="pl.115.3"></a><var>115.3</var>    (c) The commissioner may make summaries, compilations, photographs, <br/>
<a id="pl.115.4"></a><var>115.4</var>duplications, or reproductions of any records, or reports that the commissioner considers <br/>
<a id="pl.115.5"></a><var>115.5</var>advisable for the preservation of the information contained therein. Any summaries, <br/>
<a id="pl.115.6"></a><var>115.6</var>compilations, photographs, duplications, or reproductions shall be is admissible in <br/>
<a id="pl.115.7"></a><var>115.7</var>any proceeding under this chapter. The commissioner may duplicate records, reports, <br/>
<a id="pl.115.8"></a><var>115.8</var>summaries, compilations, instructions, determinations, or any other written or recorded <br/>
<a id="pl.115.9"></a><var>115.9</var>matter pertaining to the administration of this chapter.<br/>
<a id="pl.115.10"></a><var>115.10</var>    (d) Regardless of any law to the contrary, the commissioner may provide for the <br/>
<a id="pl.115.11"></a><var>115.11</var>destruction of any records, reports, or reproductions thereof, or other papers that are no <br/>
<a id="pl.115.12"></a><var>115.12</var>longer necessary for the administration of this chapter, including any required audit. In <br/>
<a id="pl.115.13"></a><var>115.13</var>addition, the commissioner may provide for the destruction or disposition of any record, <br/>
<a id="pl.115.14"></a><var>115.14</var>report, or other paper from which the information has been electronically captured and <br/>
<a id="pl.115.15"></a><var>115.15</var>stored, or that has been photographed, duplicated, or reproduced.<br/>
<br/>
<a id="bill.6.93.0"></a><a id="pl.115.16"></a><var>115.16</var>    Sec. 93. Minnesota Statutes 2006, section 268.19, subdivision 1a, is amended to read:<br/>
<a id="pl.115.17"></a><var>115.17</var>    Subd. 1a. <b>Wage detail data.</b> (a) Wage and employment data gathered pursuant <br/>
<a id="pl.115.18"></a><var>115.18</var>to under section  
         <statute_ref>268.044</statute_ref> may be disseminated to and used, without the consent of the <br/>
<a id="pl.115.19"></a><var>115.19</var>subject of the data, by an agency of another state that is designated as the performance <br/>
<a id="pl.115.20"></a><var>115.20</var>accountability and consumer information agency for that state pursuant to under Code of <br/>
<a id="pl.115.21"></a><var>115.21</var>Federal Regulations, volume 20, part 663.510(c), in order to carry out the requirements <br/>
<a id="pl.115.22"></a><var>115.22</var>of the Workforce Investment Act of 1998, United States Code, title 29, sections 2842 <br/>
<a id="pl.115.23"></a><var>115.23</var>and 2871. <br/>
<a id="pl.115.24"></a><var>115.24</var>    (b) The commissioner may enter into a data exchange agreement with an employment <br/>
<a id="pl.115.25"></a><var>115.25</var>and training service provider under section  
         <statute_ref>116L.17</statute_ref>, or the Workforce Investment Act <br/>
<a id="pl.115.26"></a><var>115.26</var>of 1998, United States Code, title 29, section 2864, under which the commissioner, with <br/>
<a id="pl.115.27"></a><var>115.27</var>the consent of the subject of the data, may furnish data on the quarterly wages paid and <br/>
<a id="pl.115.28"></a><var>115.28</var>number of hours worked on those individuals who have received employment and training <br/>
<a id="pl.115.29"></a><var>115.29</var>services from the provider. With the initial consent of the subject of the data, this data may <br/>
<a id="pl.115.30"></a><var>115.30</var>be shared for up to three years after termination of the employment and training services <br/>
<a id="pl.115.31"></a><var>115.31</var>provided to the individual without execution of an additional consent. This data shall be <br/>
<a id="pl.115.32"></a><var>115.32</var>is furnished solely for the purpose of evaluating the employment and training services <br/>
<a id="pl.115.33"></a><var>115.33</var>provided. The data subject's ability to receive service is not affected by a refusal to give <br/>
<a id="pl.115.34"></a><var>115.34</var>consent under this paragraph. The consent form must state this fact. <br/>
<br/>
<a id="bill.6.94.0"></a><a id="pl.116.1"></a><var>116.1</var>    Sec. 94. Minnesota Statutes 2006, section 268.19, subdivision 2, is amended to read:<br/>
<a id="pl.116.2"></a><var>116.2</var>    Subd. 2. <b>Employer information; absolute privilege.</b> (a) Regardless of any <br/>
<a id="pl.116.3"></a><var>116.3</var>provision of law to the contrary, an employer may provide the commissioner with <br/>
<a id="pl.116.4"></a><var>116.4</var>information on an applicant so that the commissioner can determine an applicant's <br/>
<a id="pl.116.5"></a><var>116.5</var>entitlement to unemployment benefits under the Minnesota Unemployment Insurance Law.<br/>
<a id="pl.116.6"></a><var>116.6</var>    (b) The commissioner may disseminate an employer's name and address and the <br/>
<a id="pl.116.7"></a><var>116.7</var>name and address of any employer's unemployment insurance processing agent in order to <br/>
<a id="pl.116.8"></a><var>116.8</var>administer the Minnesota unemployment insurance program.<br/>
<a id="pl.116.9"></a><var>116.9</var>    (c) Information obtained pursuant to under the Minnesota Unemployment Insurance <br/>
<a id="pl.116.10"></a><var>116.10</var>Law, in order to determine an applicant's entitlement to unemployment benefits, shall be <br/>
<a id="pl.116.11"></a><var>116.11</var>are absolutely privileged and shall may not be made the subject matter or the basis for any <br/>
<a id="pl.116.12"></a><var>116.12</var>civil proceeding, administrative, or judicial.<br/>
<br/>
<a id="bill.6.95.0"></a><a id="pl.116.13"></a><var>116.13</var>    Sec. 95. Minnesota Statutes 2006, section 268.192, is amended to read:<br/>
<a id="pl.116.14"></a><var>116.14</var><b>268.192 PROTECTION OF RIGHTS.</b><br/>
<a id="pl.116.15"></a><var>116.15</var>    Subdivision 1. <b>Waiver of rights void.</b> Any agreement by an individual to waive, <br/>
<a id="pl.116.16"></a><var>116.16</var>release, or commute rights to unemployment benefits or any other rights under the <br/>
<a id="pl.116.17"></a><var>116.17</var>Minnesota Unemployment Insurance Law shall be is void. Any agreement by an employee <br/>
<a id="pl.116.18"></a><var>116.18</var>to pay all or any portion of an employer's taxes, shall be is void. No employer shall may <br/>
<a id="pl.116.19"></a><var>116.19</var>directly or indirectly make or require or accept any deduction from wages to pay the <br/>
<a id="pl.116.20"></a><var>116.20</var>employer's taxes, require or accept any waiver of any right or in any manner obstruct or <br/>
<a id="pl.116.21"></a><var>116.21</var>impede an application or continued biweekly request for unemployment benefits. Any <br/>
<a id="pl.116.22"></a><var>116.22</var>employer or officer or agent of any employer who violates any portion of this subdivision <br/>
<a id="pl.116.23"></a><var>116.23</var>shall is, for each offense, be guilty of a misdemeanor.<br/>
<a id="pl.116.24"></a><var>116.24</var>    Subd. 2. <b>No assignment of unemployment benefits; exemptions.</b> Any assignment, <br/>
<a id="pl.116.25"></a><var>116.25</var>pledge, or encumbrance of unemployment benefits shall be is void. Unemployment <br/>
<a id="pl.116.26"></a><var>116.26</var>benefits shall be are exempt from levy, execution, attachment, or any other remedy <br/>
<a id="pl.116.27"></a><var>116.27</var>provided for the collection of debt. Any waiver of this subdivision shall be is void.<br/>
<br/>
<a id="bill.6.96.0"></a><a id="pl.116.28"></a><var>116.28</var>    Sec. 96. Minnesota Statutes 2006, section 268.194, subdivision 4, is amended to read:<br/>
<a id="pl.116.29"></a><var>116.29</var>    Subd. 4. <b>Reimbursements.</b> The commissioner is authorized to make to other state <br/>
<a id="pl.116.30"></a><var>116.30</var>or federal agencies and to receive from other state or federal agencies, reimbursements <br/>
<a id="pl.116.31"></a><var>116.31</var>from or to the trust fund, in accordance with reciprocal arrangements entered into pursuant <br/>
<a id="pl.116.32"></a><var>116.32</var>to under section  
         <statute_ref>268.131</statute_ref>. <br/>
<a id="pl.116.33"></a><var>116.33</var>    Money received pursuant to under a reciprocal agreement shall must be placed <br/>
<a id="pl.116.34"></a><var>116.34</var>directly in the unemployment benefit payment account of the trust fund.<br/>
<br/>
<a id="bill.6.97.0"></a><a id="pl.117.1"></a><var>117.1</var>    Sec. 97. Minnesota Statutes 2006, section 268.194, subdivision 5, is amended to read:<br/>
<a id="pl.117.2"></a><var>117.2</var>    Subd. 5. <b>Reed Act money.</b> (a) Money credited to the account of Minnesota in the <br/>
<a id="pl.117.3"></a><var>117.3</var>federal unemployment trust fund pursuant to under United States Code, title 42, section <br/>
<a id="pl.117.4"></a><var>117.4</var>1103, of the Social Security Act, also known as the Reed Act, may be requisitioned and <br/>
<a id="pl.117.5"></a><var>117.5</var>used for (1) the payment of unemployment benefits, or (2) expenses incurred for the <br/>
<a id="pl.117.6"></a><var>117.6</var>administration of the Minnesota unemployment insurance program pursuant according <br/>
<a id="pl.117.7"></a><var>117.7</var>to a specific appropriation by the legislature. Any money used for the payment of <br/>
<a id="pl.117.8"></a><var>117.8</var>unemployment benefits may be restored for appropriation and use for administrative <br/>
<a id="pl.117.9"></a><var>117.9</var>expenses upon request of the governor to the United States Secretary of Labor.<br/>
<a id="pl.117.10"></a><var>117.10</var>    (b) Reed Act money may be used for expenses in the administration of the Minnesota <br/>
<a id="pl.117.11"></a><var>117.11</var>unemployment insurance program provided that the expenses are incurred and the money <br/>
<a id="pl.117.12"></a><var>117.12</var>is requisitioned after the enactment of an appropriation law that:<br/>
<a id="pl.117.13"></a><var>117.13</var>    (1) specifies the amounts and the purposes for which the money is appropriated;<br/>
<a id="pl.117.14"></a><var>117.14</var>    (2) limits the period within which the money may be obligated to a period ending <br/>
<a id="pl.117.15"></a><var>117.15</var>not more than two years after the date of the enactment of the appropriation law; and<br/>
<a id="pl.117.16"></a><var>117.16</var>    (3) limits the amount that may be obligated to an amount that does not exceed the <br/>
<a id="pl.117.17"></a><var>117.17</var>amount by which the aggregate of the amounts transferred to the account of Minnesota <br/>
<a id="pl.117.18"></a><var>117.18</var>pursuant to under the Reed Act exceeds the aggregate of the amounts used pursuant to <br/>
<a id="pl.117.19"></a><var>117.19</var>under this subdivision and charged against the amounts transferred to the account of <br/>
<a id="pl.117.20"></a><var>117.20</var>Minnesota. For the purposes of this subdivision, amounts used for administration shall be <br/>
<a id="pl.117.21"></a><var>117.21</var>are chargeable against the transferred amounts at the time of the obligation.<br/>
<a id="pl.117.22"></a><var>117.22</var>    (c) Reed Act money requisitioned for the payment of expenses of administration <br/>
<a id="pl.117.23"></a><var>117.23</var>shall remain a part of the unemployment insurance trust fund. The commissioner shall <br/>
<a id="pl.117.24"></a><var>117.24</var>account for the use of this money in accordance with the standards established by the <br/>
<a id="pl.117.25"></a><var>117.25</var>United States Secretary of Labor. If any money is not spent for the purpose for which it <br/>
<a id="pl.117.26"></a><var>117.26</var>was appropriated, or, if it remains unspent at the end of the period specified by the law <br/>
<a id="pl.117.27"></a><var>117.27</var>appropriating the money, it shall must be returned for credit to Minnesota's account in the <br/>
<a id="pl.117.28"></a><var>117.28</var>federal unemployment trust fund.<br/>
<br/>
<a id="bill.6.98.0"></a><a id="pl.117.29"></a><var>117.29</var>    Sec. 98. Minnesota Statutes 2006, section 268.194, subdivision 6, is amended to read:<br/>
<a id="pl.117.30"></a><var>117.30</var>    Subd. 6. <b>Borrowing federal funds.</b> (a) The governor is hereby authorized, if <br/>
<a id="pl.117.31"></a><var>117.31</var>necessary, to borrow funds from the federal unemployment trust fund in accordance <br/>
<a id="pl.117.32"></a><var>117.32</var>with United States Code, title 42, section 1321 of the Social Security Act in order to pay <br/>
<a id="pl.117.33"></a><var>117.33</var>unemployment benefits.<br/>
<a id="pl.118.1"></a><var>118.1</var>    (b) Any amount transferred to the trust fund under the terms of any loan shall must <br/>
<a id="pl.118.2"></a><var>118.2</var>be repayable as provided in United States Code, title 42, sections 1101(d)(1), 1103(b)(2), <br/>
<a id="pl.118.3"></a><var>118.3</var>and 1322 of the Social Security Act.<br/>
<a id="pl.118.4"></a><var>118.4</var>    (c) Interest payable on any loan shall be is paid in accordance with section  
         <statute_ref>268.051, <br/>
<a id="pl.118.5"></a><var>118.5</var>subdivision 8
         </statute_ref>, paragraph (b). <br/>
<br/>
<a id="bill.6.99.0"></a><a id="pl.118.6"></a><var>118.6</var>    Sec. 99. Minnesota Statutes 2006, section 268.20, is amended to read:<br/>
<a id="pl.118.7"></a><var>118.7</var><b>268.20 REPRESENTATION IN COURT.</b><br/>
<a id="pl.118.8"></a><var>118.8</var>    In any civil action to enforce the provisions of the Minnesota Unemployment <br/>
<a id="pl.118.9"></a><var>118.9</var>Insurance Law, the commissioner shall may be represented by the attorney general.<br/>
<br/>
<a id="bill.6.100.0"></a><a id="pl.118.10"></a><var>118.10</var>    Sec. 100. Minnesota Statutes 2006, section 268.21, is amended to read:<br/>
<a id="pl.118.11"></a><var>118.11</var><b>268.21 NONLIABILITY OF STATE.</b><br/>
<a id="pl.118.12"></a><var>118.12</var>    (a) Unemployment benefits shall be are payable only to the extent provided in this <br/>
<a id="pl.118.13"></a><var>118.13</var>chapter and to the extent that money is available in the trust fund and neither the state nor <br/>
<a id="pl.118.14"></a><var>118.14</var>the commissioner shall be is liable for any amount in excess of the money available in <br/>
<a id="pl.118.15"></a><var>118.15</var>the trust fund.<br/>
<a id="pl.118.16"></a><var>118.16</var>    (b) No person shall may make any demand, bring any suit, or other proceeding to <br/>
<a id="pl.118.17"></a><var>118.17</var>recover from the state or the commissioner any sum alleged to be due on a benefit account <br/>
<a id="pl.118.18"></a><var>118.18</var>after the expiration of two years from the effective date of the benefit account.<br/>
<br/>
<a id="bill.6.101.0"></a><a id="pl.118.19"></a><var>118.19</var>    Sec. 101. Minnesota Statutes 2006, section 268.22, is amended to read:<br/>
<a id="pl.118.20"></a><var>118.20</var><b>268.22 SAVING CLAUSE.</b><br/>
<a id="pl.118.21"></a><var>118.21</var>    The legislature reserves the right to amend or repeal all or any part of the Minnesota <br/>
<a id="pl.118.22"></a><var>118.22</var>Unemployment Insurance Law at any time; and there shall be is no vested private right <br/>
<a id="pl.118.23"></a><var>118.23</var>of any kind against such amendment or repeal. All the rights, privileges, or immunities <br/>
<a id="pl.118.24"></a><var>118.24</var>conferred thereby, or by acts done pursuant thereto, shall exist subject to the power of the <br/>
<a id="pl.118.25"></a><var>118.25</var>legislature to amend or repeal these sections at any time.<br/>
<br/>
<a id="bill.6.102.0"></a><a id="pl.118.26"></a><var>118.26</var>    Sec. 102. Minnesota Statutes 2006, section 268.23, is amended to read:<br/>
<a id="pl.118.27"></a><var>118.27</var><b>268.23 SEVERABLE.</b><br/>
<a id="pl.118.28"></a><var>118.28</var>    In the event that the United States Department of Labor determines that any <br/>
<a id="pl.118.29"></a><var>118.29</var>provision of the Minnesota Unemployment Insurance Law, or any other provision of <br/>
<a id="pl.118.30"></a><var>118.30</var>Minnesota Statutes relating to the unemployment insurance program, is not in conformity <br/>
<a id="pl.118.31"></a><var>118.31</var>with the requirements of federal law, the provision shall have has no force or effect; but if <br/>
<a id="pl.119.1"></a><var>119.1</var>only a portion of the provision, or the application to any person or circumstances, is held <br/>
<a id="pl.119.2"></a><var>119.2</var>not in conformity, the remainder of the provision and the application of the provision to <br/>
<a id="pl.119.3"></a><var>119.3</var>other persons or circumstances shall are not be affected.<br/>
<br/>
<a id="bill.6.103.0"></a><a id="pl.119.4"></a><var>119.4</var>    Sec. 103. <b>EFFECTIVE DATE.</b><br/>
<a id="pl.119.5"></a><var>119.5</var>    Sections 1 to 102 are effective September 30, 2007.<br/>
<br/>
<a id="bill.7.0.0"></a>

<a id="bill.7.1.0"></a><a id="pl.119.8"></a><var>119.8</var>    Section 1. <b>LUMBER COMPANY EXTRA BENEFITS.</b><br/>
<a id="pl.119.9"></a><var>119.9</var>    Subdivision 1. <b>Extra benefits; availability.</b> Extra unemployment benefits are <br/>
<a id="pl.119.10"></a><var>119.10</var>available to an applicant if the applicant was laid off due to lack of work after April 1, <br/>
<a id="pl.119.11"></a><var>119.11</var>2006, from the Ainsworth Lumber Company plants in Bemidji, Cook, and Grand Rapids, <br/>
<a id="pl.119.12"></a><var>119.12</var>and established a benefit account under Minnesota Statutes, section 268.07, prior to March <br/>
<a id="pl.119.13"></a><var>119.13</var>1, 2007.<br/>
<a id="pl.119.14"></a><var>119.14</var>    Subd. 2. <b>Payment from fund; effect on employer.</b> Extra unemployment benefits <br/>
<a id="pl.119.15"></a><var>119.15</var>are payable from the unemployment insurance trust fund. Extra unemployment benefits <br/>
<a id="pl.119.16"></a><var>119.16</var>paid under this section will be used in computing the experience rating of Ainsworth <br/>
<a id="pl.119.17"></a><var>119.17</var>Lumber Company under Minnesota Statutes, section 268.047.<br/>
<a id="pl.119.18"></a><var>119.18</var>    Subd. 3. <b>Eligibility conditions.</b> An applicant is eligible to receive extra <br/>
<a id="pl.119.19"></a><var>119.19</var>unemployment benefits under this section for any week through December 31, 2007, <br/>
<a id="pl.119.20"></a><var>119.20</var>following the effective date of the applicant's benefit account of regular unemployment <br/>
<a id="pl.119.21"></a><var>119.21</var>benefits, as a result of a layoff described under subdivision 1, if:<br/>
<a id="pl.119.22"></a><var>119.22</var>    (1) a majority of the applicant's wage credits were with Ainsworth Lumber Company <br/>
<a id="pl.119.23"></a><var>119.23</var>or Ainsworth Engineered;<br/>
<a id="pl.119.24"></a><var>119.24</var>    (2) the applicant meets the eligibility requirements of Minnesota Statutes, section <br/>
<a id="pl.119.25"></a><var>119.25</var>268.085;<br/>
<a id="pl.119.26"></a><var>119.26</var>    (3) the applicant is not subject to a disqualification under Minnesota Statutes, section <br/>
<a id="pl.119.27"></a><var>119.27</var>268.095;<br/>
<a id="pl.119.28"></a><var>119.28</var>    (4) the applicant is not entitled to regular unemployment benefits and the applicant <br/>
<a id="pl.119.29"></a><var>119.29</var>is not entitled to receive unemployment benefits under any other state or federal law <br/>
<a id="pl.119.30"></a><var>119.30</var>for that week; and<br/>
<a id="pl.119.31"></a><var>119.31</var>    (5) the applicant is enrolled in, or has within the last two weeks successfully <br/>
<a id="pl.119.32"></a><var>119.32</var>completed, a program that qualifies as reemployment assistance training under Minnesota <br/>
<a id="pl.119.33"></a><var>119.33</var>Statutes, section 268.035, subdivision 21a, except that an applicant whose training is <br/>
<a id="pl.119.34"></a><var>119.34</var>scheduled to begin in more than 30 days may be considered to be in training if:  (i) the <br/>
<a id="pl.120.1"></a><var>120.1</var>applicant's chosen training program does not offer an available start date within 30 days; <br/>
<a id="pl.120.2"></a><var>120.2</var>(ii) the applicant is scheduled to begin training on the earliest available start date for <br/>
<a id="pl.120.3"></a><var>120.3</var>the chosen training program; and (iii) the applicant is scheduled to begin training in no <br/>
<a id="pl.120.4"></a><var>120.4</var>more than 60 days.<br/>
<a id="pl.120.5"></a><var>120.5</var>    Subd. 4. <b>Weekly amount of extra benefits.</b> The weekly extra unemployment <br/>
<a id="pl.120.6"></a><var>120.6</var>benefits amount available to an applicant is the same as the applicant's weekly regular <br/>
<a id="pl.120.7"></a><var>120.7</var>unemployment benefit amount on the benefit account established as a result of a layoff <br/>
<a id="pl.120.8"></a><var>120.8</var>under subdivision 1.<br/>
<a id="pl.120.9"></a><var>120.9</var>    Subd. 5. <b>Maximum amount of extra unemployment benefits.</b> (a) The maximum <br/>
<a id="pl.120.10"></a><var>120.10</var>amount of extra unemployment benefits available is equal to 13 weeks at the applicant's <br/>
<a id="pl.120.11"></a><var>120.11</var>weekly extra unemployment benefits amount.<br/>
<a id="pl.120.12"></a><var>120.12</var>    (b) If an applicant qualifies for a new regular benefit account under Minnesota <br/>
<a id="pl.120.13"></a><var>120.13</var>Statutes, section 268.07, at any time after exhausting regular unemployment benefits <br/>
<a id="pl.120.14"></a><var>120.14</var>as a result of the layoff under subdivision 1, the applicant must apply for and exhaust <br/>
<a id="pl.120.15"></a><var>120.15</var>entitlement to those new regular unemployment benefits. The maximum amount of extra <br/>
<a id="pl.120.16"></a><var>120.16</var>unemployment benefits available is reduced by any new regular unemployment benefits <br/>
<a id="pl.120.17"></a><var>120.17</var>available if the majority of wage credits on that new regular benefit account were with <br/>
<a id="pl.120.18"></a><var>120.18</var>Ainsworth Lumber Company or Ainsworth Engineered.<br/>
<a id="pl.120.19"></a><var>120.19</var>    Subd. 6. <b>Program expiration.</b> This extra unemployment benefit program expires <br/>
<a id="pl.120.20"></a><var>120.20</var>on December 31, 2007. No extra unemployment benefits may be paid for any week after <br/>
<a id="pl.120.21"></a><var>120.21</var>the expiration of this program.<br/>
<a id="pl.120.22"></a><var>120.22</var>    Subd. 7. <b>Findings.</b> The legislature finds that providing extra unemployment <br/>
<a id="pl.120.23"></a><var>120.23</var>benefits to assist laid-off workers of Ainsworth Lumber Company, while in training, is <br/>
<a id="pl.120.24"></a><var>120.24</var>appropriate because:<br/>
<a id="pl.120.25"></a><var>120.25</var>    (1) the unemployment rate in the applicant's county of employment is higher than <br/>
<a id="pl.120.26"></a><var>120.26</var>the statewide average rate of unemployment;<br/>
<a id="pl.120.27"></a><var>120.27</var>    (2) the average weekly wages paid in the applicant's county of employment is below <br/>
<a id="pl.120.28"></a><var>120.28</var>the statewide average weekly wage;<br/>
<a id="pl.120.29"></a><var>120.29</var>    (3) the applicant's weekly wage is higher than the statewide average weekly wage; <br/>
<a id="pl.120.30"></a><var>120.30</var>and<br/>
<a id="pl.120.31"></a><var>120.31</var>    (4) the dislocated worker program has determined that the applicant does not <br/>
<a id="pl.120.32"></a><var>120.32</var>currently possess skills making reemployment in a comparable position likely.<br/>
<br/>
<a id="bill.7.2.0"></a><a id="pl.120.33"></a><var>120.33</var>    Sec. 2. <b>EFFECTIVE DATE.</b><br/>
<a id="pl.120.34"></a><var>120.34</var>    Section 1 is effective the first Sunday following final enactment.<br/>
<br/>
<a id="bill.8.0.0"></a>

<a id="bill.8.1.0"></a><a id="pl.121.3"></a><var>121.3</var>    Section 1. <b>ELIGIBILITY EXCEPTION; EXTRA BENEFITS.</b><br/>
<a id="pl.121.4"></a><var>121.4</var>    Subdivision 1. <b>Conditions.</b> Notwithstanding the requirements of Minnesota <br/>
<a id="pl.121.5"></a><var>121.5</var>Statutes, section 268.07 or 268.086, the commissioner of employment and economic <br/>
<a id="pl.121.6"></a><var>121.6</var>development shall pay unemployment benefits under subdivision 2 to an applicant who:<br/>
<a id="pl.121.7"></a><var>121.7</var>    (1) was employed as a technician or inspector for Northwest Airlines, Inc. prior <br/>
<a id="pl.121.8"></a><var>121.8</var>to August 20, 2005;<br/>
<a id="pl.121.9"></a><var>121.9</var>    (2) stopped working on or about August 20, 2005, due to a labor dispute between the <br/>
<a id="pl.121.10"></a><var>121.10</var>Aircraft Mechanics Fraternal Association (AMFA) and Northwest Airlines, Inc.;<br/>
<a id="pl.121.11"></a><var>121.11</var>    (3) established or was eligible to establish an unemployment benefit account with <br/>
<a id="pl.121.12"></a><var>121.12</var>the Department of Employment and Economic Development as a result of the labor <br/>
<a id="pl.121.13"></a><var>121.13</var>dispute; and<br/>
<a id="pl.121.14"></a><var>121.14</var>    (4) meets all the ongoing eligibility requirements of Minnesota Statutes, section <br/>
<a id="pl.121.15"></a><var>121.15</var>268.085, exclusive of the requirements to file an application for benefits and timely file <br/>
<a id="pl.121.16"></a><var>121.16</var>continued biweekly requests for benefits under Minnesota Statutes, section 268.086.<br/>
<a id="pl.121.17"></a><var>121.17</var>    Subd. 2. <b>Benefits.</b> If an applicant meets the requirements of subdivision 1, the <br/>
<a id="pl.121.18"></a><var>121.18</var>commissioner shall pay the applicant benefits for any periods of unemployment during the <br/>
<a id="pl.121.19"></a><var>121.19</var>applicant's benefit year after August 20, 2005, in the same amount as if the applicant had <br/>
<a id="pl.121.20"></a><var>121.20</var>filed an application for benefits and had continued to file biweekly requests for benefits as <br/>
<a id="pl.121.21"></a><var>121.21</var>required by law. If an applicant has not yet filed an application for benefits, the applicant <br/>
<a id="pl.121.22"></a><var>121.22</var>shall submit an application prior to receiving benefits under this subdivision.<br/>
<a id="pl.121.23"></a><var>121.23</var>    Subd. 3. <b>Extra benefits.</b> (a) Extra unemployment benefits are available to an <br/>
<a id="pl.121.24"></a><var>121.24</var>applicant described under subdivision 1 if the applicant has exhausted regular benefits <br/>
<a id="pl.121.25"></a><var>121.25</var>paid under subdivision 2.<br/>
<a id="pl.121.26"></a><var>121.26</var>    (b) The maximum amount of extra unemployment benefits available is 26 times the <br/>
<a id="pl.121.27"></a><var>121.27</var>applicant's weekly extra unemployment benefits amount. The weekly extra unemployment <br/>
<a id="pl.121.28"></a><var>121.28</var>benefits amount available to an applicant is the same as the applicant's weekly regular <br/>
<a id="pl.121.29"></a><var>121.29</var>unemployment benefit amount on the benefit account established as a result of the labor <br/>
<a id="pl.121.30"></a><var>121.30</var>dispute under subdivision 1.<br/>
<a id="pl.121.31"></a><var>121.31</var>    (c) An applicant is eligible to receive extra unemployment benefits under this <br/>
<a id="pl.121.32"></a><var>121.32</var>subdivision for any week prior to December 31, 2007.<br/>
<a id="pl.121.33"></a><var>121.33</var>    (d) If an applicant qualifies for a new regular benefit account at any time after <br/>
<a id="pl.121.34"></a><var>121.34</var>exhausting regular unemployment benefits as a result of the labor dispute described in <br/>
<a id="pl.122.1"></a><var>122.1</var>subdivision 1, the applicant must apply for and exhaust entitlement to those new regular <br/>
<a id="pl.122.2"></a><var>122.2</var>unemployment benefits.<br/>
<a id="pl.122.3"></a><var>122.3</var>    Subd. 4. <b>Payment from fund; effect on employer.</b>  Extra unemployment benefits <br/>
<a id="pl.122.4"></a><var>122.4</var>authorized by this section are payable from the unemployment insurance trust fund. Extra <br/>
<a id="pl.122.5"></a><var>122.5</var>benefits paid under this section must not be used in computing the experience rating of <br/>
<a id="pl.122.6"></a><var>122.6</var>Northwest Airlines, Inc. under Minnesota Statutes, section 268.047.<br/>
<a id="pl.122.7"></a><var>122.7</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment <br/>
<a id="pl.122.8"></a><var>122.8</var>and applies retroactively from August 20, 2005.<br/>