1.1 	A bill for an act
1.2 	relating to unemployment insurance; modifying administrative, benefit, and tax 
1.3 	provisions;amending Minnesota Statutes 2008, sections 268.046, subdivision 
1.4 	1; 268.051, subdivisions 2, 5, 7; 268.07, as amended; 268.085, subdivision 9; 
1.5 	Minnesota Statutes 2009 Supplement, sections 268.052, subdivision 2; 268.053, 
1.6 	subdivision 1; 268.085, subdivision 1; 268.136, subdivision 1.
1.7 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.8 	Section 1. Minnesota Statutes 2008, section 268.046, subdivision 1, is amended to read:
1.9 		Subdivision 1.Tax accounts assigned. (a) Any person that contracts with a 
1.10 	taxpaying employer to have that person obtain the taxpaying employer's workforce and 
1.11 	provide workers to the taxpaying employer for a fee is, as of the effective date of the 
1.12 	contract, assigned for the duration of the contract the taxpaying employer's account under 
1.13 	section 268.045. That tax account must be maintained by the person separate and distinct 
1.14 	from every other tax account held by the person and identified in a manner prescribed by 
1.15 	the commissioner. The tax account is, for the duration of the contract, considered that 
1.16 	person's account for all purposes of this chapter. The workers obtained from the taxpaying 
1.17 	employer and any other workers provided by that person to the taxpaying employer, 
1.18 	including officers of the taxpaying employer as defined in section 268.035, subdivision 20, 
1.19 	clause (28), whose wages paid by the person are considered paid in covered employment 
1.20 	under section 268.035, subdivision 24, for the duration of the contract between the 
1.21 	taxpaying employer and the person, must, under section 268.044, be reported on the wage 
1.22 	detail report under that tax account, and that person must pay any taxes due at the tax rate 
1.23 	computed for that account under section 268.051, subdivision 2.
1.24 	(b) Any workers of the taxpaying employer who are not covered by the contract 
1.25 	under paragraph (a) must be reported by the taxpaying employer as a separate unit on the 
2.1 	wage detail report under the tax account assigned under paragraph (a). Taxes and any 
2.2 	other amounts due on the wages reported by the taxpaying employer under this paragraph 
2.3 	may be paid directly by the taxpaying employer.
2.4 	(c) If the taxpaying employer that contracts with a person under paragraph (a) does 
2.5 	not have a tax account at the time of the execution of the contract, an account must be 
2.6 	registered for the taxpaying employer under section 268.042 and the new employer tax 
2.7 	rate under section 268.051, subdivision 5, must be assigned. The tax account is then 
2.8 	assigned to the person as provided for in paragraph (a).
2.9 	(d) A person that contracts with a taxpaying employer under paragraph (a) 
2.10 	must, within 30 calendar days of the execution or termination of a contract, notify the 
2.11 	commissioner by electronic transmission, in a format prescribed by the commissioner, 
2.12 	of that execution or termination. The taxpaying employer's name, the account number 
2.13 	assigned, and any other information required by the commissioner must be provided 
2.14 	by that person.
2.15 	(e) Any contract subject to paragraph (a) must specifically inform the taxpaying 
2.16 	employer of the assignment of the tax account under this section and the taxpaying 
2.17 	employer's obligation under paragraph (b). If there is a termination of the contract, the tax 
2.18 	account is, as of the date of termination, immediately assigned to the taxpaying employer.

2.19 	Sec. 2. Minnesota Statutes 2008, section 268.051, subdivision 2, is amended to read:
2.20 		Subd. 2.Computation of tax rates; additional assessments. (a) For each calendar 
2.21 	year the commissioner shall must compute the tax rate of each taxpaying employer that 
2.22 	qualifies for an experience rating by adding the base tax rate to the employer's experience 
2.23 	rating along with assigning any appropriate additional assessment under paragraph (d) (c).
2.24 	(b) The base tax rate for the calendar year and any additional assessments under this 
2.25 	subdivision are determined based upon the amount in the trust fund on March 31 of the 
2.26 	prior year as a percentage of total wages paid in covered employment. The base tax rate is:
2.27 	(1) one-tenth of one percent if the trust fund is equal to or more than 0.75 percent;
2.28 	(2) two-tenths of one percent if the trust fund is less than 0.75 percent but equal to or 
2.29 	more than 0.65 percent;
2.30 	(3) three-tenths of one percent if the trust fund is less than 0.65 percent but equal 
2.31 	to or more than 0.55 percent; or
2.32 	(4) four-tenths of one percent if the trust fund is less than 0.55 percent., but has a 
2.33 	positive balance; or
3.1 	(5) five-tenths of one percent if the trust fund has a negative balance and is 
3.2 	borrowing from the federal unemployment trust fund in order to pay unemployment 
3.3 	benefits as provided for under section 268.194, subdivision 6.
3.4 	(c) There is a "falling trust fund adjustment" to the base tax rate for the calendar year 
3.5 	if the amount in the trust fund on March 31 of the prior year is less than 0.75 percent of 
3.6 	total wages paid in covered employment and:
3.7 	(1) the amount in the trust fund on March 31 of the prior year is ten percent or more 
3.8 	below the amount in the trust fund on March 31 of the year before that; or
3.9 	(2) the amount in the trust fund on March 31 of the prior year is greater than the 
3.10 	amount in the trust fund on June 30 of that same year.
3.11 	If a "falling trust fund adjustment" is applicable, then the base tax rate is one-tenth of one 
3.12 	percent greater than otherwise provided for under paragraph (b).
3.13 	(d) (c) In addition to the base tax rate, there is an additional assessment for the 
3.14 	calendar year on the quarterly unemployment taxes due from every taxpaying employer if 
3.15 	the amount in the trust fund on March 31 of the prior year is less than 0.55 percent of total 
3.16 	wages paid in covered employment. The assessment is as follows:
3.17 	(1) a five percent assessment if the trust fund is less than 0.55 percent but equal to or 
3.18 	more than 0.45 percent;
3.19 	(2) a ten percent assessment if the trust fund is less than 0.45 percent but equal 
3.20 	to or more than 0.35 percent; or
3.21 	(3) a 14 percent assessment if the trust fund is less than 0.35 percent.
3.22 	(e) (d) For the purposes of this subdivision, the trust fund does not include any 
3.23 	money borrowed from the federal unemployment trust fund provided for in section 
3.24 	268.194, subdivision 6. 
3.25 	(f) (e) For the purposes of this subdivision, total wages paid in covered employment 
3.26 	are those wages paid to all employees in covered employment during the calendar year 
3.27 	before the March 31 date used in paragraph (b).
3.28 	(g) (f) The base tax rate and any additional assessments are assessed on all taxpaying 
3.29 	employers to cover a portion of the costs to the trust fund for unemployment benefits paid 
3.30 	that do not affect any single employer's future experience rating because:
3.31 	(1) the employer's experience rating is limited by the maximum under subdivision 3, 
3.32 	paragraph (b);
3.33 	(2) the employer has ceased doing business; or
3.34 	(3) the unemployment benefits paid have been determined not to be used in 
3.35 	computing the employer's experience rating under section 268.047, subdivision 2 or 3.

4.1 	Sec. 3. Minnesota Statutes 2008, section 268.051, subdivision 5, is amended to read:
4.2 		Subd. 5.Tax rate for new employers. (a) Each new taxpaying employer that does 
4.3 	not qualify for an experience rating under subdivision 3, except new employers in a high 
4.4 	experience rating industry, must be assigned, for a calendar year, a tax rate the higher of 
4.5 	(1) one percent, or (2) the tax rate computed, to the nearest one-hundredth 1/100 of a 
4.6 	percent, by dividing the total amount of unemployment benefits paid all applicants during 
4.7 	the 48 calendar months ending on June 30 of the prior calendar year by the total taxable 
4.8 	wages of all taxpaying employers during the same period, plus the applicable base tax rate 
4.9 	and any additional assessments under subdivision 2, paragraph (d).
4.10 	(b) Each new taxpaying employer in a high experience rating industry that does not 
4.11 	qualify for an experience rating under subdivision 3, must be assigned, for a calendar 
4.12 	year, a tax rate the higher of 8.00 percent,(1) that assigned under paragraph (a), or (2) 
4.13 	the tax rate, computed to the nearest 1/100 of a percent, by dividing the total amount 
4.14 	of unemployment benefits paid to all applicants from high experience rating industry 
4.15 	employers during the 48 calendar months ending on June 30 of the prior calendar year by 
4.16 	the total taxable wages of all high experience rating industry employers during the same 
4.17 	period, to a maximum provided for under subdivision 3, paragraph (b), plus the applicable 
4.18 	base tax rate and any additional assessments under subdivision 2, paragraph (d). 
4.19 	(c) An employer is considered to be in a high experience rating industry if:
4.20 	(1) the employer is engaged in residential, commercial, or industrial construction, 
4.21 	including general contractors;
4.22 	(2) the employer is engaged in sand, gravel, or limestone mining;
4.23 	(3) the employer is engaged in the manufacturing of concrete, concrete products, 
4.24 	or asphalt; or
4.25 	(4) the employer is engaged in road building, repair, or resurfacing, including bridge 
4.26 	and tunnels and residential and commercial driveways and parking lots.
4.27 	(c)(d) The commissioner shall must send to the new employer, by mail or electronic 
4.28 	transmission, notice of the tax rate assigned. An employer may appeal the assignment of a 
4.29 	tax rate in accordance with the procedures in subdivision 6, paragraph (c).

4.30 	Sec. 4. Minnesota Statutes 2008, section 268.051, subdivision 7, is amended to read:
4.31 		Subd. 7.Tax rate buydown. (a) Any taxpaying employer that has been assigned 
4.32 	a tax rate based upon an experience rating, and has no amounts past due under this 
4.33 	chapter, may, upon the payment of an amount equivalent to any portion or all of the 
4.34 	unemployment benefits used in computing the experience rating plus a surcharge of 25 
4.35 	percent, obtain a cancellation of unemployment benefits used equal to the payment made, 
5.1 	less the surcharge. The payment is applied to the most recent unemployment benefits paid 
5.2 	that are used in computing the experience rating. Upon the payment, the commissioner 
5.3 	shall must compute a new experience rating for the employer, and compute a new tax rate.
5.4 	(b) Payments for a tax rate buydown may be made only by electronic payment 
5.5 	and must be received within 120 calendar days from the beginning of the calendar year 
5.6 	for which the tax rate is effective.
5.7 	(c) For calendar years 2011, 2012, and 2013, the surcharge of 25 percent provided 
5.8 	for in paragraph (a) does not apply.

5.9 	Sec. 5. Minnesota Statutes 2009 Supplement, section 268.052, subdivision 2, is 
5.10 	amended to read:
5.11 		Subd. 2.Election by state or political subdivision to be taxpaying employer. (a) 
5.12 	The state or political subdivision may elect to be a taxpaying employer for any calendar 
5.13 	year if a notice of election is filed within 30 calendar days following January 1 of that 
5.14 	calendar year. The election is effective at the beginning of the next calendar quarter. Upon 
5.15 	election, the state or political subdivision must be assigned the new employer tax rate 
5.16 	under section 268.051, subdivision 5, for the calendar year of the election and unless or 
5.17 	until it qualifies for an experience rating under section 268.051, subdivision 3.
5.18 	(b) An election is for a minimum period of two 24 calendar years months following 
5.19 	the effective date of the election and continue unless a notice terminating the election 
5.20 	is filed not later than 30 calendar days before the beginning of the calendar year. The 
5.21 	termination is effective at the beginning of the next calendar year quarter.
5.22 	(c)(b) The method of payments to the trust fund under subdivisions 3 and 4 applies 
5.23 	to all taxes paid by or due from the state or political subdivision that elects to be taxpaying 
5.24 	employers under this subdivision.
5.25 	(d)(c) A notice of election or a notice terminating election must be filed by 
5.26 	electronic transmission in a format prescribed by the commissioner.

5.27 	EFFECTIVE DATE. This section is effective November 30, 2010.

5.28 	Sec. 6. Minnesota Statutes 2009 Supplement, section 268.053, subdivision 1, is 
5.29 	amended to read:
5.30 		Subdivision 1.Election. (a) Any nonprofit organization that has employees in 
5.31 	covered employment must pay taxes on a quarterly basis in accordance with section 
5.32 	268.051 unless it elects to make reimbursements to the trust fund the amount of 
5.33 	unemployment benefits charged to its reimbursable account under section 268.047.
6.1 	The organization may elect to make reimbursements for a period of not less than two
6.2 	24 calendar years months beginning with the date that the organization was determined to 
6.3 	be an employer with covered employment by filing a notice of election not later than 30 
6.4 	calendar days after the date of the determination.
6.5 	(b) Any nonprofit organization that makes an election will continue to be liable for 
6.6 	reimbursements until it files a notice terminating its election not later than 30 calendar 
6.7 	days before the beginning of the calendar year quarter the termination is to be effective.
6.8 	(c) A nonprofit organization that has been making reimbursements that files a notice 
6.9 	of termination of election must be assigned the new employer tax rate under section 
6.10 	268.051, subdivision 5, for the calendar year of the termination of election and unless or
6.11 	until it qualifies for an experience rating under section 268.051, subdivision 3.
6.12 	(d)(c) Any nonprofit organization that has been paying taxes may elect to make 
6.13 	reimbursements by filing no less than 30 calendar days before January 1 of any calendar 
6.14 	year a notice of election. The election is effective at the beginning of the next calendar 
6.15 	quarter. The election is not terminable by the organization for that and the next 24
6.16 	calendar year months.
6.17 	(e)(d) The commissioner may for good cause extend the period that a notice of 
6.18 	election, or a notice of termination, must be filed and may permit an election to be 
6.19 	retroactive.
6.20 	(f)(e) A notice of election or notice terminating election must be filed by electronic 
6.21 	transmission in a format prescribed by the commissioner.

6.22 	EFFECTIVE DATE. This section is effective November 30, 2010.

6.23 	Sec. 7. Minnesota Statutes 2008, section 268.07, as amended by Laws 2009, chapter 
6.24 	15, sections 5 and 6, and chapter 78, article 3, section 6, and article 4, sections 19 to 
6.25 	21, is amended to read:
6.26 	268.07 BENEFIT ACCOUNT.
6.27 		Subdivision 1.Application for unemployment benefits; determination of benefit 
6.28 	account. (a) An application for unemployment benefits may be filed in person, by mail, 
6.29 	or by electronic transmission as the commissioner may require. The applicant must be 
6.30 	unemployed at the time the application is filed and must provide all requested information 
6.31 	in the manner required. If the applicant is not unemployed at the time of the application 
6.32 	or fails to provide all requested information, the communication is not considered an 
6.33 	application for unemployment benefits.
7.1 	(b) The commissioner must examine each application for unemployment benefits to 
7.2 	determine the base period and the benefit year, and based upon all the covered employment 
7.3 	in the base period the commissioner shall must determine the weekly unemployment 
7.4 	benefit amount available, if any, and the maximum amount of unemployment benefits 
7.5 	available, if any. The determination, which is a document separate and distinct from a 
7.6 	document titled a determination of eligibility or determination of ineligibility issued under 
7.7 	section 268.101, must be titled determination of benefit account. A determination of 
7.8 	benefit account must be sent to the applicant and all base period employers, by mail or 
7.9 	electronic transmission.
7.10 	(c) If a base period employer did not provide wage detail information for the 
7.11 	applicant as required under section 268.044, or provided erroneous information, or wage 
7.12 	detail is not yet due and the applicant is using an alternate base period under section 
7.13 	268.035, subdivision 4, paragraph (d), the commissioner may accept an applicant 
7.14 	certification of wage credits, based upon the applicant's records, and issue a determination 
7.15 	of benefit account. 
7.16 	(d) An employer must provide wage detail information on an applicant within five 
7.17 	calendar days of request by the commissioner, in a manner and format requested, when:
7.18 	(1) the applicant is using an alternate base period under section 268.035, subdivision 
7.19 	4, paragraph (d); and
7.20 	(2) wage detail under section 268.044 is not yet required to have been filed by 
7.21 	the employer.
7.22 	(e) The commissioner may, at any time within 24 months from the establishment of 
7.23 	a benefit account, reconsider any determination of benefit account and make an amended 
7.24 	determination if the commissioner finds that the wage credits listed in the determination 
7.25 	was were incorrect for any reason. An amended determination of benefit account must 
7.26 	be promptly sent to the applicant and all base period employers, by mail or electronic 
7.27 	transmission. This subdivision does not apply to documents titled determinations of 
7.28 	eligibility or determinations of ineligibility issued under section 268.101.
7.29 	(f) If an amended determination of benefit account reduces the weekly 
7.30 	unemployment benefit amount or maximum amount of unemployment benefits available, 
7.31 	any unemployment benefits that have been paid greater than the applicant was entitled 
7.32 	is considered an overpayment of unemployment benefits. A determination or amended 
7.33 	determination issued under this section that results in an overpayment of unemployment 
7.34 	benefits must set out the amount of the overpayment and the requirement under section 
7.35 	268.18, subdivision 1, that the overpaid unemployment benefits must be repaid. 
8.1 		Subd. 2.Benefit account requirements and weekly unemployment benefit 
8.2 	amount and maximum amount of unemployment benefits. (a) Unless paragraph (b) 
8.3 	applies, to establish a benefit account:
8.4 	(1) using the primary base period under section 268.035, subdivision 4, paragraph 
8.5 	(a), an applicant must have:
8.6 	(1)(i) wage credits in the high quarter of $1,000 or more; and
8.7 	(2)(ii) wage credits, in other than the high quarter, of $250 or more.; or
8.8 	To establish a benefit account
8.9 	(2) using the secondary base period under section 268.035, subdivision 4, paragraph 
8.10 	(b), an applicant must have wage credits in the high quarter of $1,000 or more.
8.11 	(b) To establish a new benefit account within 52 calendar weeks following the 
8.12 	expiration of the benefit year on a prior benefit account, an applicant must meet the 
8.13 	requirements of paragraph (a) and must have performed services in covered employment 
8.14 	in a calendar quarter that started after the effective date of the prior benefit account. The 
8.15 	wage credits for those services must be at least eight times the weekly benefit amount on 
8.16 	the prior benefit account. One of the reasons for this paragraph is to prevent an applicant 
8.17 	from establishing a second benefit account as a result of one loss of employment.
8.18 		Subd. 2a.Weekly unemployment benefit amount and maximum amount of 
8.19 	unemployment benefits available. (b)(a) If an applicant has established a benefit 
8.20 	account under subdivision 2, the weekly unemployment benefit amount available during 
8.21 	the applicant's benefit year is the higher of:
8.22 	(1) 50 percent of the applicant's average weekly wage during the base period, to a 
8.23 	maximum of 66-2/3 percent of the state's average weekly wage; or
8.24 	(2) 50 percent of the applicant's average weekly wage during the high quarter, to a 
8.25 	maximum of 43 percent of the state's average weekly wage.
8.26 	The applicant's average weekly wage under clause (1) is computed by dividing 
8.27 	the total wage credits by 52. The applicant's average weekly wage under clause (2) is 
8.28 	computed by dividing the high quarter wage credits by 13.
8.29 	(c) (b) The state's maximum weekly benefit amount, computed in accordance with 
8.30 	section 268.035, subdivision 23, applies to a benefit account established effective on or 
8.31 	after the last Sunday in October. Once established, an applicant's weekly unemployment 
8.32 	benefit amount is not affected by the last Sunday in October change in the state's maximum 
8.33 	weekly unemployment benefit amount. 
8.34 	(d) (c) The maximum amount of unemployment benefits available on any benefit 
8.35 	account is the lower of:
8.36 	(1) 33-1/3 percent of the applicant's total wage credits; or
9.1 	(2) 26 times the applicant's weekly unemployment benefit amount.
9.2 		Subd. 3.Second benefit account requirements. To establish a second benefit 
9.3 	account following the expiration of a benefit year on a prior benefit account, an applicant 
9.4 	must meet the requirements of subdivision 2 and must have performed services in covered 
9.5 	employment after the effective date of the prior benefit account. The wages paid for those 
9.6 	services must be at least eight times the weekly unemployment benefit amount of the prior 
9.7 	benefit account. Part of the reason for this subdivision is to prevent an applicant from 
9.8 	establishing more than one benefit account as a result of one loss of employment.
9.9 		Subd. 3a.Right of appeal. (a) A determination or amended determination of benefit 
9.10 	account is final unless an applicant or base period employer within 20 calendar days 
9.11 	after the sending of the determination or amended determination files an appeal. Every 
9.12 	determination or amended determination of benefit account must contain a prominent 
9.13 	statement indicating in clear language the consequences of not appealing. Proceedings on 
9.14 	the appeal are conducted in accordance with section 268.105. 
9.15 	(b) Any applicant or base period employer may appeal from a determination or 
9.16 	amended determination of benefit account on the issue of whether services performed 
9.17 	constitute employment and, whether the employment is considered covered employment, 
9.18 	and whether money paid constitutes wages. Proceedings on the appeal are conducted in 
9.19 	accordance with section 268.105. 
9.20 		Subd. 3b.Limitations on applications and benefit accounts. (a) An application for 
9.21 	unemployment benefits is effective the Sunday of the calendar week that the application 
9.22 	was filed. An application for unemployment benefits may be backdated one calendar week 
9.23 	before the Sunday of the week the application was actually filed if the applicant requests 
9.24 	the backdating at the time the application is filed. An application may be backdated only if 
9.25 	the applicant had no employment during the period of the backdating. If an individual 
9.26 	attempted to file an application for unemployment benefits, but was prevented from filing 
9.27 	an application by the department, the application is effective the Sunday of the calendar 
9.28 	week the individual first attempted to file an application.
9.29 	(b) A benefit account established under subdivision 2 is effective the date the 
9.30 	application for unemployment benefits was effective.
9.31 	(c) A benefit account, once established, may later be withdrawn only if:
9.32 	(1) the applicant has not been paid any unemployment benefits on that benefit 
9.33 	account; and
9.34 	(2) a new application for unemployment benefits is filed and a new benefit account is 
9.35 	established at the time of the withdrawal.
10.1 	A determination or amended determination of eligibility or ineligibility issued under 
10.2 	section 268.101, that was sent before the withdrawal of the benefit account, remains in 
10.3 	effect and is not voided by the withdrawal of the benefit account. A determination of 
10.4 	ineligibility requiring subsequent earnings to satisfy the period of ineligibility under 
10.5 	section 268.095, subdivision 10, applies to the weekly unemployment benefit amount on 
10.6 	the new benefit account.
10.7 	(d) An application for unemployment benefits is not allowed before the Sunday 
10.8 	following the expiration of the benefit year on a prior benefit account. Except as allowed 
10.9 	under paragraph (c), an applicant may establish only one benefit account each 52 calendar 
10.10 	weeks.

10.11 	Sec. 8. Minnesota Statutes 2009 Supplement, section 268.085, subdivision 1, is 
10.12 	amended to read:
10.13 		Subdivision 1.Eligibility conditions. An applicant may be eligible to receive 
10.14 	unemployment benefits for any week if:
10.15 	(1) the applicant has filed a continued request for unemployment benefits for that 
10.16 	week under section 268.0865;
10.17 	(2) the week for which unemployment benefits are requested is in the applicant's 
10.18 	benefit year;
10.19 	(3) the applicant was unemployed as defined in section 268.035, subdivision 26;
10.20 	(4) the applicant was available for suitable employment as defined in subdivision 
10.21 	15. The applicant's weekly unemployment benefit amount is reduced one-fifth for each 
10.22 	day the applicant is unavailable for suitable employment. This clause does not apply to 
10.23 	an applicant who is in reemployment assistance training, or each day the applicant is on 
10.24 	jury duty or serving as an election judge;
10.25 	(5) the applicant was actively seeking suitable employment as defined in subdivision 
10.26 	16. This clause does not apply to an applicant who is in reemployment assistance training 
10.27 	or who was on jury duty throughout the week;
10.28 	(6) the applicant has served a nonpayable waiting period of one week that the 
10.29 	applicant is otherwise entitled to some amount of unemployment benefits. This clause 
10.30 	does not apply if the applicant would have been entitled to federal disaster unemployment 
10.31 	assistance because of a disaster in Minnesota, but for the applicant's establishment of a 
10.32 	benefit account under section 268.07; and
10.33 	(7) the applicant has been participating in reemployment assistance services, such 
10.34 	as job search and resume writing classes, if the applicant has been determined in need 
11.1 	of reemployment assistance services by the commissioner, unless the applicant has good 
11.2 	cause for failing to participate.

11.3 	Sec. 9. Minnesota Statutes 2008, section 268.085, subdivision 9, is amended to read:
11.4 		Subd. 9.Business owners. (a) Wage credits from an employer may not be used 
11.5 	for unemployment benefit purposes by any applicant who:
11.6 	(1) individually, jointly, or in combination with the applicant's spouse, parent, or 
11.7 	child owns or controls directly or indirectly 25 percent or more interest in the employer; or
11.8 	(2) is the spouse, parent, or minor child of any individual who owns or controls 
11.9 	directly or indirectly 25 percent or more interest in the employer.
11.10 	This subdivision is effective when the applicant has been paid five times the 
11.11 	applicant's weekly unemployment benefit amount in the current benefit year. This 
11.12 	subdivision does not apply if the applicant had wages paid in covered employment of 
11.13 	$7,500 or more from the employer covered by this subdivision in each of the 16 calendar 
11.14 	quarters prior to the effective date of the benefit account and all taxes due on those wages 
11.15 	have been paid.
11.16 	(b) An officer of a taxpaying employer referred to in section 268.046, subdivision 1, 
11.17 	is subject to the limitations of this subdivision.

11.18 	Sec. 10. Minnesota Statutes 2009 Supplement, section 268.136, subdivision 1, is 
11.19 	amended to read:
11.20 		Subdivision 1.Shared work agreement requirements. (a) An employer may 
11.21 	submit a proposed shared work plan for an employee group to the commissioner for 
11.22 	approval in a manner and format set by the commissioner. The proposed agreement 
11.23 	must include:
11.24 	(1) a certified statement that the normal weekly hours of work of all of the proposed 
11.25 	participating employees were full time but are now reduced, or will be reduced, with a 
11.26 	corresponding reduction in pay, in order to prevent layoffs;
11.27 	(2) the name and Social Security number of each participating employee;
11.28 	(3) a certified statement of when each participating employee was first hired by the 
11.29 	employer, which must be at least one year before the proposed agreement is submitted;
11.30 	(4) the hours of work each participating employee will work each week for the 
11.31 	duration of the agreement, which must be at least 20 hours and no more than 32 hours 
11.32 	per week, except that the agreement may provide for a uniform vacation shutdown of up 
11.33 	to two weeks;
12.1 	(5) the proposed duration of the agreement, which must be at least two months and 
12.2 	not more than one year, although an agreement may be extended for up to an additional 
12.3 	year upon approval of the commissioner;
12.4 	(6) a starting date beginning on a Sunday at least 15 calendar days after the date 
12.5 	the proposed agreement is submitted; and
12.6 	(7) a signature of an owner or officer of the employer who is listed as an owner or 
12.7 	officer on the employer's account under section 268.045.
12.8 	(b) An agreement may not be approved for an employer that:
12.9 	(1) has any unemployment tax or reimbursements, including any interest, fees, 
12.10 	or penalties, due but unpaid; or
12.11 	(2) has the maximum experience rating provided for under section 268.051, 
12.12 	subdivision 3; or.
12.13 	(3) is in a high-experience rating industry as defined in section 268.051, subdivision 
12.14 	5.

12.15 	Sec. 11. SPECIAL STATE EXTENDED UNEMPLOYMENT INSURANCE 
12.16 	PROGRAM.
 12.17 		Subdivision 1.Eligibility. (a) Special state extended unemployment insurance 
12.18 	benefits are payable under this section to an applicant who does not qualify for extended 
12.19 	unemployment insurance benefits under Minnesota Statutes, section 268.115, solely 
12.20 	because the applicant does not have wage credits of at least 40 times the applicant's 
12.21 	weekly benefit amount.
12.22 	(b) Except as provided in paragraph (a), all requirements for extended unemployment 
12.23 	benefits under Minnesota Statutes, section 268.115, and all other requirements of 
12.24 	Minnesota Statutes, chapter 268, must be met in order for an applicant to be eligible for 
12.25 	special state extended unemployment insurance benefits under this section.
12.26 	(c) Except as provided for in paragraph (d), special state extended unemployment 
12.27 	insurance benefits are payable in the same amounts, for the same duration, and for the 
12.28 	same time period as provided for under Minnesota Statutes, section 268.115.
12.29 	(d) The maximum amount of special state extended unemployment insurance 
12.30 	benefits under this section available to an applicant is reduced by the amount of special 
12.31 	state emergency unemployment insurance benefits paid the applicant under Laws 2009, 
12.32 	chapter 1, sections 2 and 11.
12.33 		Subd. 2.Payment from trust fund. Special state extended unemployment 
12.34 	insurance benefits are payable from the Minnesota unemployment insurance trust fund. 
12.35 	Special state extended unemployment insurance benefits must not be used in computing 
13.1 	the future unemployment insurance tax rate of a taxpaying employer, and they must not be 
13.2 	charged to the reimbursing account of government or nonprofit employers.
13.3 		Subd. 3.Expiration. This section expires on March 26, 2011, and no benefits may 
13.4 	be paid under this section for a week beginning after that date.

13.5 	EFFECTIVE DATE. This section is effective June 30, 2010.

13.6 	Sec. 12. LEAVES OF ABSENCE.
 13.7 	Minnesota Statutes, section 268.088, applies to leaves of absence taken by workers 
13.8 	at the New Ulm location of 3M during 2009. The department must, notwithstanding 
13.9 	any prior determination or appeal decision, redetermine an applicant's entitlement to 
13.10 	unemployment benefits under this section.

13.11 	EFFECTIVE DATE. This section is effective the day following final enactment.

13.12 	Sec. 13. SPECIAL STATE EMERGENCY UNEMPLOYMENT 
13.13 	COMPENSATION.
 13.14 	Notwithstanding the June 30, 2010, expiration date of Laws 2009, chapter 1, section 
13.15 	2, subdivision 4, if an applicant has received special state emergency unemployment 
13.16 	compensation under that law for a week beginning prior to June 30, 2010, but has not 
13.17 	exhausted the maximum amount available to the applicant under that law, the applicant 
13.18 	may continue to receive special state emergency unemployment compensation under 
13.19 	that law up to the applicant's determined maximum under that law. This section expires 
13.20 	March 26, 2011, and no benefits may be paid pursuant to this section for a week beginning 
13.21 	after that date.

13.22 	Sec. 14. REVISOR'S INSTRUCTION.
 13.23 	The revisor of statutes shall renumber each section of Minnesota Statutes listed in 
13.24 	column A with the number in column B.

13.25		Column A
	Column B
	
13.26		268.035, subdivision 12b
	268.035, subdivision 12d
	
13.27		268.035, subdivision 21a
	268.035, subdivision 21c
	
13.28		268.035, subdivision 20a
	268.035, subdivision 21b
	
13.29		268.035, subdivision 25a
	268.035, subdivision 25c