HF 831

2nd Engrossment - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to unemployment insurance; modifying 
  1.3             provisions to increase the solvency of the trust fund; 
  1.4             making policy and technical changes; amending 
  1.5             Minnesota Statutes 2002, sections 268.035, 
  1.6             subdivisions 15, 23; 268.044, subdivision 1, by adding 
  1.7             a subdivision; 268.051, subdivisions 1, 2, 3, 5, 6, by 
  1.8             adding a subdivision; 268.052, subdivision 1; 268.057, 
  1.9             subdivision 5; 268.067; 268.07, subdivision 2; 
  1.10            268.085, subdivision 3; 268.086, subdivision 2; 
  1.11            268.095, subdivisions 1, 2, 6, 11; 268.105, 
  1.12            subdivision 7; 268.18, subdivisions 1, 4; proposing 
  1.13            coding for new law in Minnesota Statutes, chapter 268; 
  1.14            repealing Minnesota Rules, part 3315.1015, subpart 4. 
  1.15  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.16                             ARTICLE 1 
  1.17                              SOLVENCY 
  1.18     Section 1.  Minnesota Statutes 2002, section 268.051, 
  1.19  subdivision 1, is amended to read: 
  1.20     Subdivision 1.  [PAYMENTS.] (a) Taxes and any additional 
  1.21  assessments, fees, or surcharges shall accrue and become payable 
  1.22  by each employer for each calendar year that the employer paid 
  1.23  wages to employees in covered employment, except for:  
  1.24     (1) nonprofit organizations that elect to make payments in 
  1.25  lieu of taxes reimbursements as provided in section 268.053; and 
  1.26     (2) the state of Minnesota and political subdivisions that 
  1.27  make reimbursements, unless they elect to pay taxes as provided 
  1.28  in section 268.052.  
  1.29  Each employer shall pay taxes quarterly, at the employer's 
  1.30  assigned tax rate, on the taxable wages paid to each employee.  
  2.1   The taxes and any additional assessments, fees, or surcharges 
  2.2   shall be paid to the trust fund on or before the last day of the 
  2.3   month following the end of the calendar quarter. 
  2.4      (b) The tax total payment due may be paid in an amount to 
  2.5   the nearest whole dollar. 
  2.6      (c) When the tax total payment due for any calendar quarter 
  2.7   is less than $1, the tax it shall be disregarded. 
  2.8      [EFFECTIVE DATE.] This section is effective the day 
  2.9   following final enactment. 
  2.10     Sec. 2.  Minnesota Statutes 2002, section 268.051, 
  2.11  subdivision 2, is amended to read: 
  2.12     Subd. 2.  [COMPUTATION OF TAX RATES; ADDITIONAL 
  2.13  ASSESSMENTS.] (a) For each calendar year the commissioner shall 
  2.14  compute the tax rate of each taxpaying employer that qualifies 
  2.15  for an experience rating by adding the base tax rate to the 
  2.16  employer's experience rating. 
  2.17     (b) The base tax rate shall be six-tenths of one percent if 
  2.18  the amount in the fund is less than $200,000,000 on June 30 of 
  2.19  the prior calendar year; or five-tenths of one percent if the 
  2.20  fund is more than $200,000,000 but less than $225,000,000; or 
  2.21  four-tenths of one percent if the fund is more than $225,000,000 
  2.22  but less than $250,000,000; or three-tenths of one percent if 
  2.23  the fund is more than $250,000,000 but less than $275,000,000; 
  2.24  or two-tenths of one percent if the fund is $275,000,000 but 
  2.25  less than $300,000,000; or one-tenth of one percent if the fund 
  2.26  is $300,000,000 or more. 
  2.27     (b) The base tax rate for the calendar year and any 
  2.28  additional assessments under this subdivision shall be 
  2.29  determined based upon the amount in the trust fund on March 31 
  2.30  of the prior year as a percentage of total wages paid in covered 
  2.31  employment.  The base tax rate shall be: 
  2.32     (1) one-tenth of one percent if the trust fund is equal to 
  2.33  or more than 0.75 percent; 
  2.34     (2) two-tenths of one percent if the trust fund is less 
  2.35  than 0.75 percent but equal to or more than 0.65 percent; 
  2.36     (3) three-tenths of one percent if the trust fund is less 
  3.1   than 0.65 percent but equal to or more than 0.55 percent; or 
  3.2      (4) four-tenths of one percent if the trust fund is less 
  3.3   than 0.55 percent. 
  3.4      (c) There shall be a "falling fund adjustment" to the base 
  3.5   tax rate for the calendar year if the amount in the trust fund 
  3.6   on March 31 of the prior year is less than 0.75 percent of total 
  3.7   wages paid in covered employment and: 
  3.8      (1) the amount in the trust fund on March 31 of the prior 
  3.9   year is ten percent or more below the amount in the trust fund 
  3.10  on March 31 of the year prior to that; or 
  3.11     (2) the amount in the trust fund on March 31 of the prior 
  3.12  year is greater than the amount in the trust fund on June 30 of 
  3.13  that same year. 
  3.14  If a "falling fund adjustment" is applicable, then the base tax 
  3.15  rate shall be 0.1 percent greater than otherwise provided for 
  3.16  under paragraph (b). 
  3.17     (d) In addition to the base tax rate under paragraph (b), 
  3.18  there shall be an additional assessment for the calendar year on 
  3.19  all quarterly unemployment taxes due from every taxpaying 
  3.20  employer if the amount in the trust fund on March 31 of the 
  3.21  prior year is less than .55 percent of total wages paid in 
  3.22  covered employment.  The assessment shall be as follows: 
  3.23     (1) a five percent assessment if the trust fund is less 
  3.24  than 0.55 percent but equal to or more than 0.45 percent; 
  3.25     (2) a ten percent assessment if the trust fund is less than 
  3.26  0.45 percent but equal to or more than 0.35 percent; or 
  3.27     (3) a 14 percent assessment if the trust fund is less than 
  3.28  0.35 percent. 
  3.29     (c) (e) For the purposes of this subdivision the trust fund 
  3.30  shall not include any money borrowed from the federal 
  3.31  unemployment trust fund pursuant to section 268.194, subdivision 
  3.32  6. 
  3.33     (f) For the purposes of this subdivision, total wages paid 
  3.34  in covered employment shall be those wages paid to all employees 
  3.35  in covered employment during the calendar year prior to the 
  3.36  March 31 date used in paragraph (b). 
  4.1      (g) The commissioner may compute any assessment under this 
  4.2   subdivision, and any assessment under subdivision 8, as a 
  4.3   percentage of the employer's experience rating and the base tax 
  4.4   rate, rounded to the nearest hundredth of a percent. 
  4.5      On tax rate notices sent under subdivision 6, any 
  4.6   assessments under this subdivision may be combined with any 
  4.7   special assessments for interest on federal loans provided for 
  4.8   in subdivision 8 into a single combined assessment. 
  4.9      [EFFECTIVE DATE.] Paragraph (c) is effective January 1, 
  4.10  2005.  The remainder of this section is effective the day 
  4.11  following final enactment. 
  4.12     Sec. 3.  Minnesota Statutes 2002, section 268.051, 
  4.13  subdivision 3, is amended to read: 
  4.14     Subd. 3.  [COMPUTATION OF A TAXPAYING EMPLOYER'S EXPERIENCE 
  4.15  RATING.] (a) For each calendar year, the commissioner shall 
  4.16  compute an experience rating for each taxpaying employer who has 
  4.17  been subject to this chapter paying unemployment taxes for at 
  4.18  least the 12 calendar months prior to July 1 of the prior 
  4.19  calendar year.  
  4.20     (b) The experience rating shall be the ratio obtained by 
  4.21  dividing 125 percent of the total unemployment benefits required 
  4.22  under section 268.047 to be used in computing the employer's tax 
  4.23  rate during the 60 48 calendar months ending on June 30 of the 
  4.24  prior calendar year, by the employer's total taxable payroll for 
  4.25  that same period. 
  4.26     (c) For purposes of paragraph (b), only that taxable 
  4.27  payroll upon which taxes have been paid on or before September 
  4.28  30 of the prior calendar year may be used in computing an 
  4.29  employer's experience rating. 
  4.30     (d) The experience rating shall be computed to the nearest 
  4.31  one-tenth of a percent, to a maximum of 8.9 percent.  
  4.32     [EFFECTIVE DATE.] This section is effective the day 
  4.33  following final enactment. 
  4.34     Sec. 4.  Minnesota Statutes 2002, section 268.051, 
  4.35  subdivision 5, is amended to read: 
  4.36     Subd. 5.  [TAX RATE FOR NEW EMPLOYERS.] (a) Each new 
  5.1   taxpaying employer that does not qualify for an experience 
  5.2   rating under subdivision 3, paragraph (a), except new employers 
  5.3   in a high experience rating industry, shall be assigned, for a 
  5.4   calendar year, a tax rate the higher of (1) one percent, or (2) 
  5.5   the state's average cost rate.  For purposes of this paragraph, 
  5.6   the state's average cost tax rate shall be computed annually by 
  5.7   dividing the total amount of unemployment benefits paid all 
  5.8   applicants during the 60 48 calendar months prior to July 1 of 
  5.9   each ending on June 30 of the prior calendar year by the total 
  5.10  taxable wages of all taxpaying employers during the same period, 
  5.11  plus the applicable base tax rate.  This rate for new employers 
  5.12  shall be applicable for the calendar year following the 
  5.13  computation date.  
  5.14     (b) Each new taxpaying employer in a high experience rating 
  5.15  industry that does not qualify for an experience rating under 
  5.16  subdivision 3, paragraph (a), shall be assigned, for a calendar 
  5.17  year, a tax rate of 8.0 percent, plus the applicable base tax 
  5.18  rate.  
  5.19     An employer is considered to be in a high experience rating 
  5.20  industry if: 
  5.21     (1) the employer is engaged in residential, commercial, or 
  5.22  industrial construction, including general contractors; 
  5.23     (2) the employer is engaged in sand, gravel, or limestone 
  5.24  mining; 
  5.25     (3) the employer is engaged in the manufacturing of 
  5.26  concrete, concrete products, or asphalt; or 
  5.27     (4) the employer is engaged in road building, repair, or 
  5.28  resurfacing, including bridge and tunnels and residential and 
  5.29  commercial driveways and parking lots.  
  5.30     [EFFECTIVE DATE.] This section is effective the day 
  5.31  following final enactment. 
  5.32     Sec. 5.  Minnesota Statutes 2002, section 268.051, 
  5.33  subdivision 6, is amended to read: 
  5.34     Subd. 6.  [NOTICE OF TAX RATE.] (a) The commissioner shall 
  5.35  notify each employer by mail or electronic transmission of the 
  5.36  employer's tax rate, along with any additional assessments, 
  6.1   fees, or surcharges, as determined for any calendar year.  The 
  6.2   notice shall contain the tax rate and the factors used in 
  6.3   determining the employer's experience rating.  Unless a protest 
  6.4   of the rate is made, the assigned rate shall be final except for 
  6.5   fraud and shall be the rate at which taxes shall be paid.  The 
  6.6   tax rate shall not be subject to collateral attack by way of 
  6.7   claim for a credit adjustment or refund, or otherwise.  
  6.8      (b) If the legislature, subsequent to the sending of the 
  6.9   tax rate, changes any of the factors used to determine the rate, 
  6.10  the earlier notice shall be void.  A new tax rate based on the 
  6.11  new factors shall be computed and sent to the employer.  
  6.12     (c) A review of an employer's tax rate may be obtained by 
  6.13  the employer filing, in a manner prescribed by the commissioner, 
  6.14  a protest within 30 calendar days from the date the tax rate 
  6.15  notice was sent to the employer.  Upon receipt of the protest, 
  6.16  the commissioner shall review the tax rate to determine whether 
  6.17  or not there has been any clerical error or error in 
  6.18  computation.  The commissioner shall either affirm or make a 
  6.19  redetermination of the rate and a notice of the affirmation or 
  6.20  redetermination shall be sent to the employer by mail or 
  6.21  electronic transmission.  The affirmation or redetermination 
  6.22  shall be final unless the employer files an appeal within 30 
  6.23  calendar days after the date the affirmation or redetermination 
  6.24  was sent.  Proceedings on the appeal shall be conducted in 
  6.25  accordance with section 268.105.  
  6.26     (d) The commissioner may at any time upon the 
  6.27  commissioner's own motion correct any error in the computation 
  6.28  or the assignment of an employer's tax rate.  
  6.29     [EFFECTIVE DATE.] This section is effective the day 
  6.30  following final enactment. 
  6.31     Sec. 6.  Minnesota Statutes 2002, section 268.051, is 
  6.32  amended by adding a subdivision to read: 
  6.33     Subd. 9.  [ASSESSMENTS, FEES, AND SURCHARGES; 
  6.34  TREATMENT.] Any assessment, fee, or surcharge imposed under the 
  6.35  Minnesota Unemployment Insurance Law shall be treated the same 
  6.36  as, and considered as, a tax.  Any assessment, fee, or surcharge 
  7.1   shall be subject to the same collection procedures that apply to 
  7.2   past due taxes. 
  7.3      [EFFECTIVE DATE.] This section is effective the day 
  7.4   following final enactment. 
  7.5      Sec. 7.  Minnesota Statutes 2002, section 268.07, 
  7.6   subdivision 2, is amended to read: 
  7.7      Subd. 2.  [BENEFIT ACCOUNT REQUIREMENTS AND WEEKLY 
  7.8   UNEMPLOYMENT BENEFIT AMOUNT AND MAXIMUM AMOUNT OF UNEMPLOYMENT 
  7.9   BENEFITS.] (a) To establish a benefit account, an applicant must 
  7.10  have: 
  7.11     (1) high quarter wage credits of at least $1,000; and 
  7.12     (2) wage credits, in other than the high quarter, of at 
  7.13  least $250.  
  7.14     (b) If an applicant has established a benefit account, the 
  7.15  weekly unemployment benefit amount available during the benefit 
  7.16  year shall be the higher of: 
  7.17     (1) 50 percent of the applicant's average weekly wage 
  7.18  during the base period, to a maximum of 66-2/3 percent of the 
  7.19  state's average weekly wage; or 
  7.20     (2) 50 percent of the applicant's average weekly wage 
  7.21  during the high quarter, to a maximum of 50 45 percent of the 
  7.22  state's average weekly wage. 
  7.23     The applicant's average weekly wage under clause (1) shall 
  7.24  be computed by dividing the total wage credits by 52.  The 
  7.25  applicant's average weekly wage under clause (2) shall be 
  7.26  computed by dividing the high quarter wage credits by 13.  
  7.27     (c) The state's maximum weekly unemployment benefit amount 
  7.28  and the applicant's weekly unemployment benefit amount and 
  7.29  maximum amount of unemployment benefits shall be rounded down to 
  7.30  the next lowest whole dollar.  
  7.31     (d) The maximum amount of unemployment benefits available 
  7.32  on any benefit account shall be the lower of: 
  7.33     (1) 33-1/3 percent of the applicant's total wage credits; 
  7.34  or 
  7.35     (2) 26 times the applicant's weekly unemployment benefit 
  7.36  amount.  
  8.1      [EFFECTIVE DATE.] This section is effective the day 
  8.2   following final enactment. 
  8.3      Sec. 8.  Minnesota Statutes 2002, section 268.085, 
  8.4   subdivision 3, is amended to read: 
  8.5      Subd. 3.  [DEDUCTIBLE PAYMENTS THAT DELAY UNEMPLOYMENT 
  8.6   BENEFITS.] (a) An applicant shall not be eligible to receive 
  8.7   unemployment benefits for any week with respect to which the 
  8.8   applicant is receiving, has received, or has filed for 
  8.9   payment in an amount equal to or in excess of the applicant's 
  8.10  weekly unemployment benefit amount in the form of: 
  8.11     (1) severance pay, bonus pay, vacation pay, sick pay, and 
  8.12  any other money payments, except earnings under subdivision 5, 
  8.13  and back pay under subdivision 6, paid by an employer because 
  8.14  of, upon, or after separation from employment that are, but only 
  8.15  if the money payment is considered wages at the time of payment 
  8.16  under section 268.035, subdivision 29, or United States Code, 
  8.17  title 26, section 3121, clause (2) of the Federal Insurance 
  8.18  Contribution Act.  This clause shall apply to all the first four 
  8.19  weeks of payment and to one-half of the total number of any 
  8.20  additional weeks of payment.  This clause and shall be applied 
  8.21  to the period immediately following the last day of employment.  
  8.22  The number of weeks of payment shall be determined as follows: 
  8.23     (i) if the payments are made periodically, the total of the 
  8.24  payments to be received shall be divided by the applicant's last 
  8.25  level of regular weekly pay from the employer; or 
  8.26     (ii) if the payment is made in a lump sum, that sum shall 
  8.27  be divided by the applicant's last level of regular weekly pay 
  8.28  from the employer.  This clause shall not apply to vacation pay 
  8.29  paid by an employer upon permanent separation from employment; 
  8.30     (2) pension, retirement, or annuity payments from any plan 
  8.31  contributed to by a base period employer including the United 
  8.32  States government, except social security benefits which are 
  8.33  provided for in subdivision 4.  The base period employer 
  8.34  contributed to the plan if the contribution is excluded from the 
  8.35  definition of wages under section 268.035, subdivision 29, 
  8.36  clause (1), or United States Code, title 26, section 3121, 
  9.1   clause (2), of the Federal Insurance Contribution Act. 
  9.2      If the applicant receives a lump sum pension payment, that 
  9.3   sum shall be divided by the applicant's last level of regular 
  9.4   weekly pay to determine the number of weeks of payment.  The 
  9.5   number of weeks of payment shall be applied to the period 
  9.6   immediately following the last day of employment.  An applicant 
  9.7   shall not be considered to have received the lump sum payment if 
  9.8   the applicant immediately deposits that payment in a qualified 
  9.9   pension plan or account; or 
  9.10     (3) holiday pay. 
  9.11     (b) If the deductible payment is less than the applicant's 
  9.12  weekly unemployment benefit amount, unemployment benefits shall 
  9.13  be reduced by the amount of the payment.  If the computation of 
  9.14  reduced unemployment benefits is not a whole dollar, it shall be 
  9.15  rounded down to the next lowest dollar. 
  9.16     [EFFECTIVE DATE.] This section is effective for benefit 
  9.17  accounts established August 3, 2003, and thereafter. 
  9.18     Sec. 9.  [MAXIMUM BENEFIT AMOUNT.] 
  9.19     Notwithstanding Minnesota Statutes, section 268.07, 
  9.20  subdivision 2, paragraph (b), clause (2), the maximum amount of 
  9.21  weekly unemployment benefits available based upon the high 
  9.22  quarter calculation shall not be less than $350. 
  9.23     [EFFECTIVE DATE.] This section is effective the day 
  9.24  following enactment and sunsets September 1, 2006. 
  9.25                             ARTICLE 2 
  9.26                    POLICY AND TECHNICAL CHANGES 
  9.27     Section 1.  Minnesota Statutes 2002, section 268.035, 
  9.28  subdivision 15, is amended to read: 
  9.29     Subd. 15.  [EMPLOYMENT.] "Employment" means service 
  9.30  performed by: 
  9.31     (1) an individual who is considered an employee under the 
  9.32  common law of employer-employee and not considered an 
  9.33  independent contractor; 
  9.34     (2) an officer of a corporation; 
  9.35     (3) a member of a limited liability company who has less 
  9.36  than a 25 percent ownership share and is considered an employee 
 10.1   under the common law of employer-employee; or 
 10.2      (4) an individual who performs services for a person for 
 10.3   compensation, as: 
 10.4      (i) an agent-driver or commission-driver engaged in 
 10.5   distributing meat products, vegetable products, fruit products, 
 10.6   beverages, or laundry or dry cleaning services; or 
 10.7      (ii) a traveling or city salesperson, other than as an 
 10.8   agent-driver or commission-driver, engaged full-time in the 
 10.9   solicitation on behalf of the person, of orders from 
 10.10  wholesalers, retailers, contractors, or operators of hotels, 
 10.11  restaurants, or other similar establishments for merchandise for 
 10.12  resale or supplies for use in their business operations. 
 10.13     This clause shall apply only if the contract of service 
 10.14  provides that substantially all of the services are to be 
 10.15  performed personally by the individual, and the services are 
 10.16  part of a continuing relationship with the person for whom the 
 10.17  services are performed, and the individual does not have a 
 10.18  substantial investment in facilities used in connection with the 
 10.19  performance of the services, other than facilities for 
 10.20  transportation. 
 10.21     Sec. 2.  Minnesota Statutes 2002, section 268.035, 
 10.22  subdivision 23, is amended to read: 
 10.23     Subd. 23.  [STATE'S AVERAGE ANNUAL AND AVERAGE WEEKLY 
 10.24  WAGE.] (a) On or before June 30 of each year, the commissioner 
 10.25  shall calculate the state's average annual wage and the state's 
 10.26  average weekly wage in the following manner: 
 10.27     (1) The sum of the total monthly covered employment 
 10.28  reported by all employers for the prior calendar year shall be 
 10.29  divided by 12 to calculate the average monthly covered 
 10.30  employment. 
 10.31     (2) The sum of the total wages paid for all covered 
 10.32  employment reported by all employers for the prior calendar year 
 10.33  shall be divided by the average monthly covered employment to 
 10.34  calculate the state's average annual wage. 
 10.35     (3) The state's average annual wage shall be divided by 52 
 10.36  to calculate the state's average weekly wage. 
 11.1      (b) For purposes of calculating the amount of taxable 
 11.2   wages, the state's average annual wage shall apply to the 
 11.3   calendar year following the calculation. 
 11.4      (c) For purposes of calculating the state's maximum weekly 
 11.5   unemployment benefit amount payable available on any benefit 
 11.6   account under section 268.07, subdivision 2, the state's average 
 11.7   weekly wage shall apply to the 12-month one-year period 
 11.8   beginning the first Sunday in August 1 of the calendar year of 
 11.9   the calculation. 
 11.10     [EFFECTIVE DATE.] This section is effective the day 
 11.11  following final enactment. 
 11.12     Sec. 3.  Minnesota Statutes 2002, section 268.044, 
 11.13  subdivision 1, is amended to read: 
 11.14     Subdivision 1.  [WAGE DETAIL REPORT.] (a) Each employer 
 11.15  that has employees in covered employment shall provide the 
 11.16  commissioner with file a quarterly wage detail report, in a 
 11.17  manner and format prescribed by the commissioner.  The report 
 11.18  shall include for each employee in covered employment, the 
 11.19  employee's name, social security number, the total wages paid to 
 11.20  the employee, and total number of paid hours worked.  For 
 11.21  employees exempt from the definition of employee in section 
 11.22  177.23, subdivision 7, clause (6), the employer shall report 40 
 11.23  hours worked for each week any duties were performed by a 
 11.24  full-time employee and shall report a reasonable estimate of the 
 11.25  hours worked for each week duties were performed by a part-time 
 11.26  employee.  If the information required is not filed in a manner 
 11.27  and format prescribed by the commissioner, it shall not be 
 11.28  considered a wage detail report.  The report is due and must be 
 11.29  filed on or before the last day of the month following the end 
 11.30  of the calendar quarter. 
 11.31     (b) The employer may report the wages paid to the nearest 
 11.32  whole dollar amount. 
 11.33     (c) An employer need not include the name of the employee 
 11.34  or other required information on the wage detail report if 
 11.35  disclosure is specifically exempted by federal law. 
 11.36     Sec. 4.  Minnesota Statutes 2002, section 268.044, is 
 12.1   amended by adding a subdivision to read: 
 12.2      Subd. 1a.  [ELECTRONIC TRANSMISSION OF REPORT 
 12.3   REQUIRED.] Each employer that has 50 or more employees to report 
 12.4   for a calendar quarter under subdivision 1 must file the 
 12.5   quarterly wage detail report by electronic transmission in a 
 12.6   format prescribed by the commissioner.  The commissioner shall 
 12.7   have the discretion to accept wage detail reports by magnetic 
 12.8   media, in a format prescribed by the commissioner.  Wage detail 
 12.9   reports from an employer with 50 or more employees to report for 
 12.10  a calendar quarter that are filed by any other means may be 
 12.11  returned to the employer, and reports returned shall be 
 12.12  considered as not filed and the penalties under subdivision 2 
 12.13  may be imposed. 
 12.14     Sec. 5.  Minnesota Statutes 2002, section 268.052, 
 12.15  subdivision 1, is amended to read: 
 12.16     Subdivision 1.  [PAYMENTS.] In lieu of taxes payable on a 
 12.17  quarterly basis, the state of Minnesota or its political 
 12.18  subdivisions shall pay into reimburse the trust fund the amount 
 12.19  of unemployment benefits charged to its reimbursable account 
 12.20  under section 268.047.  Payments Reimbursements in the amount of 
 12.21  unemployment benefits charged to the reimbursable account during 
 12.22  a calendar quarter shall be made on or before the last day of 
 12.23  the month following the month that the notice of unemployment 
 12.24  benefits paid is sent pursuant to section 268.047, subdivision 
 12.25  5.  Past due payments in lieu of taxes reimbursements shall be 
 12.26  subject to the same interest charges and collection procedures 
 12.27  that apply to past due taxes. 
 12.28     Sec. 6.  Minnesota Statutes 2002, section 268.057, 
 12.29  subdivision 5, is amended to read: 
 12.30     Subd. 5.  [INTEREST ON PAST DUE TAXES.] If any taxes or 
 12.31  payments in lieu of taxes to the fund, reimbursements, fees, 
 12.32  assessments, surcharges, or any penalties under section 268.184, 
 12.33  are not paid on the date due the unpaid balance shall bear 
 12.34  interest at the rate of one and one-half percent per month or 
 12.35  any part thereof.  Taxes or Any payments in lieu of taxes 
 12.36  received by mail postmarked on a day following the date due 
 13.1   shall be considered to have been paid on the due date if there 
 13.2   is substantial evidence that the payment was actually deposited 
 13.3   in the United States mail properly addressed to the department 
 13.4   with postage prepaid thereon on or before the due date.  
 13.5   Interest collected shall be credited to the contingent account.  
 13.6   Interest may be waived by rules adopted by the 
 13.7   commissioner under section 268.067. 
 13.8      [EFFECTIVE DATE.] This section is effective the day 
 13.9   following final enactment. 
 13.10     Sec. 7.  Minnesota Statutes 2002, section 268.067, is 
 13.11  amended to read: 
 13.12     268.067 [COMPROMISE.] 
 13.13     (a) The commissioner may compromise in whole or in part any 
 13.14  action, determination, or decision that affects only an employer 
 13.15  and not an applicant, and that has occurred during the prior 24 
 13.16  months.  This paragraph may apply if it is determined by a court 
 13.17  of law, or a confession of judgment, that an applicant, while 
 13.18  employed, wrongfully took from the employer $500 or more, in 
 13.19  money or property. 
 13.20     (b) The commissioner may at any time compromise delinquent 
 13.21  employer taxes, payments in lieu of taxes reimbursements, 
 13.22  interest, penalties, and costs. 
 13.23     (c) Any compromise shall be by written order signed by an 
 13.24  attorney who is a classified employee of the department 
 13.25  designated by the commissioner for that purpose. 
 13.26     (d) Any compromise order must set out all the terms and the 
 13.27  reason for the order and must be in the best interest of the 
 13.28  state of Minnesota. 
 13.29     Sec. 8.  Minnesota Statutes 2002, section 268.07, 
 13.30  subdivision 2, is amended to read: 
 13.31     Subd. 2.  [BENEFIT ACCOUNT REQUIREMENTS AND WEEKLY 
 13.32  UNEMPLOYMENT BENEFIT AMOUNT AND MAXIMUM AMOUNT OF UNEMPLOYMENT 
 13.33  BENEFITS.] (a) To establish a benefit account, an applicant must 
 13.34  have: 
 13.35     (1) high quarter wage credits of at least $1,000; and 
 13.36     (2) wage credits, in other than the high quarter, of at 
 14.1   least $250.  
 14.2      (b) If an applicant has established a benefit account, the 
 14.3   weekly unemployment benefit amount available during the benefit 
 14.4   year shall be the higher of: 
 14.5      (1) 50 percent of the applicant's average weekly wage 
 14.6   during the base period, to a maximum of 66-2/3 percent of the 
 14.7   state's average weekly wage; or 
 14.8      (2) 50 percent of the applicant's average weekly wage 
 14.9   during the high quarter, to a maximum of 50 percent of the 
 14.10  state's average weekly wage. 
 14.11     The applicant's average weekly wage under clause (1) shall 
 14.12  be computed by dividing the total wage credits by 52.  The 
 14.13  applicant's average weekly wage under clause (2) shall be 
 14.14  computed by dividing the high quarter wage credits by 13.  
 14.15     (c) The state's maximum weekly unemployment benefit amount 
 14.16  and the an applicant's weekly unemployment benefit amount and 
 14.17  maximum amount of unemployment benefits available shall be 
 14.18  rounded down to the next lowest whole dollar.  The state's 
 14.19  maximum weekly benefit amount, computed in accordance with 
 14.20  section 268.035, subdivision 23, shall apply to a benefit 
 14.21  account established effective on or after the first Sunday in 
 14.22  August.  Once established, an applicant's weekly unemployment 
 14.23  benefit amount shall not be affected by the first Sunday in 
 14.24  August change in the state's maximum weekly unemployment benefit 
 14.25  amount.  
 14.26     (d) The maximum amount of unemployment benefits available 
 14.27  on any benefit account shall be the lower of: 
 14.28     (1) 33-1/3 percent of the applicant's total wage credits; 
 14.29  or 
 14.30     (2) 26 times the applicant's weekly unemployment benefit 
 14.31  amount.  
 14.32     [EFFECTIVE DATE.] This section is effective the day 
 14.33  following final enactment. 
 14.34     Sec. 9.  [268.084] [PERSONAL IDENTIFICATION NUMBER; 
 14.35  PRESUMPTION.] 
 14.36     (a) Each applicant shall be issued a personal 
 15.1   identification number (PIN) for the purpose of filing continued 
 15.2   biweekly requests for unemployment benefits, accessing 
 15.3   information, and engaging in other transactions with the 
 15.4   department. 
 15.5      (b) If a PIN assigned to an applicant is used in the filing 
 15.6   of a continued biweekly request for unemployment benefits under 
 15.7   section 268.086 or any other type of transaction, the applicant 
 15.8   shall be presumed to have been the individual using that PIN and 
 15.9   presumed to have received any unemployment benefit payment 
 15.10  issued.  This presumption may be rebutted by a preponderance of 
 15.11  the evidence showing that the applicant assigned the PIN was not 
 15.12  the individual who used that PIN in the transaction. 
 15.13     (c) The commissioner shall notify each applicant of this 
 15.14  section. 
 15.15     Sec. 10.  Minnesota Statutes 2002, section 268.086, 
 15.16  subdivision 2, is amended to read: 
 15.17     Subd. 2.  [CONTINUED BIWEEKLY REQUEST FOR UNEMPLOYMENT 
 15.18  BENEFITS DEFINED.] A continued biweekly request for unemployment 
 15.19  benefits is a certification by an applicant, done on a weekly or 
 15.20  biweekly basis as prescribed by the commissioner, on that the 
 15.21  applicant's applicant is unemployed and meets the ongoing 
 15.22  eligibility requirements for unemployment benefits under section 
 15.23  268.085 for a specific week or two-week period.  A 
 15.24  continued biweekly request shall include information on possible 
 15.25  issues of disqualification in accordance with section 268.101, 
 15.26  subdivision 1, paragraph (c). 
 15.27     Sec. 11.  Minnesota Statutes 2002, section 268.095, 
 15.28  subdivision 1, is amended to read: 
 15.29     Subdivision 1.  [QUIT.] An applicant who quit employment 
 15.30  shall be disqualified from all unemployment benefits except when:
 15.31     (1) the applicant quit the employment because of a good 
 15.32  reason caused by the employer; 
 15.33     (2) the applicant quit the employment to accept other 
 15.34  covered employment that provided substantially better terms and 
 15.35  conditions of employment, but the applicant did not work long 
 15.36  enough at the other employment to have sufficient subsequent 
 16.1   earnings to satisfy the disqualification that would otherwise be 
 16.2   imposed; 
 16.3      (3) the applicant quit the employment within 30 calendar 
 16.4   days of beginning the employment because the employment was 
 16.5   unsuitable for the applicant; 
 16.6      (4) the employment was unsuitable for the applicant and the 
 16.7   applicant quit to enter reemployment assistance training; 
 16.8      (5) the employment was part time and the applicant had 
 16.9   full-time employment in the base period, that the applicant 
 16.10  separated from because of nondisqualifying reasons, sufficient 
 16.11  to meet the minimum requirements to establish a benefit account 
 16.12  under section 268.07; 
 16.13     (6) the applicant quit because the employer notified the 
 16.14  applicant that the applicant was going to be laid off due to 
 16.15  lack of work within 30 calendar days.  An applicant who quit 
 16.16  employment within 30 calendar days of a notified date of layoff 
 16.17  due to lack of work shall be disqualified from unemployment 
 16.18  benefits through the end of the week that includes the scheduled 
 16.19  date of layoff; 
 16.20     (7) the applicant quit the employment because the 
 16.21  applicant's serious illness or injury made it medically 
 16.22  necessary that the applicant quit, provided that the applicant 
 16.23  made reasonable efforts to remain in that employment in spite of 
 16.24  the serious illness or injury. 
 16.25     Reasonable efforts to remain in that employment are those a 
 16.26  reasonable individual would make if interested in remaining with 
 16.27  the employer and require that the applicant inform the employer 
 16.28  of the serious illness or injury and request accommodation and 
 16.29  no reasonable accommodation is made available.  
 16.30     If the applicant's serious illness is chemical dependency, 
 16.31  the applicant has not made reasonable efforts to remain in that 
 16.32  employment this exception shall not apply if the applicant 
 16.33  has was previously been diagnosed as chemically dependent, or 
 16.34  has previously had treatment for chemical dependency, and since 
 16.35  that diagnosis or treatment has failed to make consistent 
 16.36  efforts to control the chemical dependency; or 
 17.1      (8) domestic abuse of the applicant or the applicant's 
 17.2   minor child, necessitated the applicant's quitting the 
 17.3   employment.  Domestic abuse shall be shown by one or more of the 
 17.4   following: 
 17.5      (i) a court order for protection or other documentation of 
 17.6   equitable relief issued by a court; 
 17.7      (ii) a police record documenting the domestic abuse; 
 17.8      (iii) documentation that the perpetrator of the domestic 
 17.9   abuse has been convicted of the offense of domestic abuse; 
 17.10     (iv) medical documentation of domestic abuse; or 
 17.11     (v) documentation or certification written statement that 
 17.12  the applicant or the applicant's minor child is a victim of the 
 17.13  domestic abuse, provided by a social worker, member of the 
 17.14  clergy, shelter worker, attorney at law, or other professional 
 17.15  who has assisted the applicant in dealing with the domestic 
 17.16  abuse. 
 17.17     Domestic abuse for purposes of this clause shall be defined 
 17.18  under section 518B.01. 
 17.19     Sec. 12.  Minnesota Statutes 2002, section 268.095, 
 17.20  subdivision 2, is amended to read: 
 17.21     Subd. 2.  [QUIT DEFINED.] (a) A quit from employment occurs 
 17.22  when the decision to end the employment was, at the time the 
 17.23  employment ended, the employee's.  
 17.24     (b) An employee who has been notified that the employee 
 17.25  will be discharged in the future, who chooses to end the 
 17.26  employment while employment in any capacity is still available, 
 17.27  shall be considered to have quit the employment. 
 17.28     (c) An employee who seeks to withdraw a previously 
 17.29  submitted notice of quitting shall be considered to have quit 
 17.30  the employment if the employer does not agree that the notice 
 17.31  may be withdrawn. 
 17.32     (d) An applicant who, without good cause, fails to 
 17.33  affirmatively request an additional job assignment within five 
 17.34  calendar days after completion of a suitable temporary job 
 17.35  assignment from a staffing service employer, (1) fails without 
 17.36  good cause to affirmatively request an additional job 
 18.1   assignment, or (2) refuses without good cause an additional 
 18.2   suitable job assignment offered, shall be considered to have 
 18.3   quit employment. 
 18.4      This paragraph shall apply only if, at the time of 
 18.5   beginning of employment with the staffing service employer, the 
 18.6   applicant signed and was provided a copy of a separate document 
 18.7   written in clear and concise language that informed the 
 18.8   applicant of this paragraph and that unemployment benefits may 
 18.9   be affected. 
 18.10     For purposes of this paragraph, "good cause" shall be a 
 18.11  reason that is significant and would compel an average, 
 18.12  reasonable worker, who would otherwise want an additional 
 18.13  temporary job assignment with the staffing service employer, (1) 
 18.14  to fail to contact the staffing service employer, or (2) to 
 18.15  refuse an offered assignment.  The applicant shall be considered 
 18.16  to have good cause if the temporary job assignment just 
 18.17  completed was not suitable employment for the applicant. 
 18.18     For purposes of this paragraph, a "staffing service 
 18.19  employer" is an employer whose business involves employing 
 18.20  individuals directly for the purpose of furnishing temporary 
 18.21  help job assignment workers to clients of the staffing service. 
 18.22     Sec. 13.  Minnesota Statutes 2002, section 268.095, 
 18.23  subdivision 6, is amended to read: 
 18.24     Subd. 6.  [EMPLOYMENT MISCONDUCT DEFINED.] (a) Employment 
 18.25  misconduct means: 
 18.26     (1) any intentional, negligent, or indifferent conduct, on 
 18.27  the job or off the job, (1) that disregards evinces a serious 
 18.28  violation of the standards of behavior that an the employer has 
 18.29  the right to reasonably expect of the employee or disregards the 
 18.30  employee's duties and obligations to the employer;, or (2) 
 18.31  negligent or indifferent conduct, on the job or off the job, 
 18.32  that demonstrates a substantial lack of concern for the 
 18.33  employment. 
 18.34     (b) Inefficiency, inadvertence, simple unsatisfactory 
 18.35  conduct, a single incident that does not have a significant 
 18.36  adverse impact on the employer, conduct an average reasonable 
 19.1   employee would have engaged in under the circumstances, poor 
 19.2   performance because of inability or incapacity, good faith 
 19.3   errors in judgment if judgment was required, or absence because 
 19.4   of illness or injury with proper notice to the employer, are not 
 19.5   employment misconduct. 
 19.6      (c) Any conduct in violation of paragraph (a), clause (1) 
 19.7   or (2), (b) Conduct that was a direct result of the applicant's 
 19.8   chemical dependency is not employment misconduct if unless the 
 19.9   applicant has was previously been diagnosed chemically dependent 
 19.10  or had treatment for chemical dependency, and since that 
 19.11  diagnosis or treatment has failed to make consistent efforts to 
 19.12  control the chemical dependency. 
 19.13     (c) Conduct that was a result of the applicant, or the 
 19.14  applicant's minor child, being a victim of domestic abuse as 
 19.15  defined under section 518B.01, is not employment misconduct.  
 19.16  Domestic abuse shall be shown as provided for in section 
 19.17  268.095, subdivision 1, clause (8). 
 19.18     (d) A driving offense in violation of sections 169A.20, 
 19.19  169A.31, or 169A.50 to 169A.53 that interferes with or adversely 
 19.20  affects the employment is employment misconduct. 
 19.21     (e) The definition of employment misconduct provided by 
 19.22  this subdivision shall be exclusive.  
 19.23     Sec. 14.  Minnesota Statutes 2002, section 268.095, 
 19.24  subdivision 11, is amended to read: 
 19.25     Subd. 11.  [APPLICATION.] (a) This section shall apply to 
 19.26  all covered employment, full time or part time, temporary or of 
 19.27  limited duration, permanent or of indefinite duration, that 
 19.28  occurred in Minnesota during the base period, the period between 
 19.29  the end of the base period and the effective date of the benefit 
 19.30  account, or the benefit year, except as provided for in 
 19.31  subdivision 1, clause (5).  Subdivision 8 shall only apply to 
 19.32  offers of suitable employment made during the applicant's 
 19.33  benefit year. 
 19.34     (b) Paragraph (a) shall also apply to employment covered 
 19.35  under an unemployment insurance program of any other state or 
 19.36  established by an act of Congress. 
 20.1      Sec. 15.  Minnesota Statutes 2002, section 268.105, 
 20.2   subdivision 7, is amended to read: 
 20.3      Subd. 7.  [JUDICIAL REVIEW.] (a) The Minnesota court of 
 20.4   appeals shall, by writ of certiorari to the commissioner, review 
 20.5   the decision of the commissioner provided a petition for the 
 20.6   writ is filed with the court and a copy is served upon the 
 20.7   commissioner and any other involved party within 30 calendar 
 20.8   days of the mailing of the commissioner's decision.  
 20.9      (b) Any employer petitioning for a writ of certiorari shall 
 20.10  pay to the court the required filing fee and upon the service of 
 20.11  the writ shall furnish a cost bond to the commissioner in 
 20.12  accordance with the rules of civil appellate procedure.  If the 
 20.13  employer requests a written transcript of the testimony received 
 20.14  at the evidentiary hearing conducted pursuant to subdivision 1, 
 20.15  the employer shall pay to the commissioner the cost of preparing 
 20.16  the transcript. 
 20.17     (c) Upon issuance by the Minnesota court of appeals of a 
 20.18  writ of certiorari as a result of an applicant's petition, the 
 20.19  commissioner shall furnish to the applicant at no cost a written 
 20.20  transcript of the testimony received at the evidentiary hearing 
 20.21  conducted pursuant to subdivision 1, and, if requested, a copy 
 20.22  of all exhibits entered into evidence.  No filing fee or cost 
 20.23  bond shall be required of an applicant petitioning the Minnesota 
 20.24  court of appeals for a writ of certiorari.  
 20.25     (d) The commissioner shall be considered the primary 
 20.26  responding party to any judicial action involving the 
 20.27  commissioner's decision.  The commissioner may be represented by 
 20.28  an attorney who is a classified an employee of the department 
 20.29  designated by the commissioner for that purpose. 
 20.30     [EFFECTIVE DATE.] This section is effective the day 
 20.31  following final enactment. 
 20.32     Sec. 16.  Minnesota Statutes 2002, section 268.18, 
 20.33  subdivision 1, is amended to read: 
 20.34     Subdivision 1.  [NONFRAUD OVERPAYMENT DUE TO ERROR.] (a) 
 20.35  Any applicant who (1) by reason of the applicant's own mistake, 
 20.36  or (2) because of an error by any employee of the department, or 
 21.1   (3) because of a determination, redetermination, or amended 
 21.2   determination issued pursuant to section 268.07 or 268.101, or 
 21.3   (4) because of an appeal decision under section 268.105, has 
 21.4   received any unemployment benefits that the applicant was not 
 21.5   entitled to, shall promptly repay the unemployment benefits to 
 21.6   the trust fund.  If the applicant fails to repay the 
 21.7   unemployment benefits, The commissioner shall, as soon as the 
 21.8   erroneous payment overpayment is discovered, determine the 
 21.9   amount due and notify the applicant in writing to repay the 
 21.10  unemployment benefits. 
 21.11     (b) Unless the applicant files an appeal within 30 calendar 
 21.12  days after the mailing of the determination of overpayment to 
 21.13  the applicant's last known address, the determination shall 
 21.14  become final.  Proceedings on the appeal shall be conducted in 
 21.15  accordance with section 268.105.  An applicant may not 
 21.16  collaterally attack, by way of an appeal to an overpayment 
 21.17  determination, any prior determination issued pursuant to 
 21.18  section 268.07 or 268.101, or decision issued pursuant to 
 21.19  section 268.105, that has become final. 
 21.20     (c) If the applicant fails to repay the unemployment 
 21.21  benefits determined overpaid under this subdivision, the 
 21.22  commissioner may offset from any future unemployment benefits 
 21.23  otherwise payable the amount of the overpayment.  Except when 
 21.24  the overpayment resulted because the applicant failed to report 
 21.25  deductible earnings or deductible or benefit delaying payments, 
 21.26  no single offset shall exceed 50 percent of the amount of the 
 21.27  payment from which the offset is made.  The overpayment may also 
 21.28  be collected by the same methods as delinquent taxes.  A 
 21.29  determination of overpayment shall state the methods of 
 21.30  collection the commissioner may use to recover the overpayment.  
 21.31     (d) If an applicant has been overpaid unemployment benefits 
 21.32  under the law of another state because of an error, due to a 
 21.33  reason other than fraud, and that state certifies that the 
 21.34  applicant is liable under its law to repay the unemployment 
 21.35  benefits and requests the commissioner to recover the 
 21.36  overpayment, the commissioner may offset from future 
 22.1   unemployment benefits otherwise payable the amount of 
 22.2   overpayment, except that no single offset shall exceed 50 
 22.3   percent of the amount of the payment from which the offset is 
 22.4   made.  
 22.5      (e) Unemployment benefits paid for weeks more than three 
 22.6   years prior to the discovery of error overpayment under this 
 22.7   subdivision are not overpaid unemployment benefits. 
 22.8      Sec. 17.  Minnesota Statutes 2002, section 268.18, 
 22.9   subdivision 4, is amended to read: 
 22.10     Subd. 4.  [CANCELLATION OF OVERPAYMENTS.] (a) If 
 22.11  unemployment benefits paid because of an error determined 
 22.12  overpaid under subdivision 1 are not repaid or offset from 
 22.13  subsequent unemployment benefits as provided for in subdivision 
 22.14  1 within six years after the date of the determination of 
 22.15  overpayment, the commissioner shall cancel the overpayment 
 22.16  balance, and no administrative or legal proceedings shall be 
 22.17  used to enforce collection of those amounts. 
 22.18     (b) If unemployment benefits paid as a result of 
 22.19  fraud determined overpaid under subdivision 2 including 
 22.20  penalties and interest are not repaid or offset from subsequent 
 22.21  unemployment benefits as provided for in subdivision 2 within 
 22.22  ten years after the date of the determination of overpayment by 
 22.23  fraud, the commissioner shall cancel the overpayment balance and 
 22.24  any penalties and interest due, and no administrative or legal 
 22.25  proceeding shall be used to enforce collection of those amounts. 
 22.26     (c) The commissioner may cancel at any time any 
 22.27  overpayment, including penalties and interest, that the 
 22.28  commissioner determines is uncollectible due to death or 
 22.29  bankruptcy. 
 22.30     Sec. 18.  [GATE PILOT PROJECT.] 
 22.31     The commissioner of economic security may implement a pilot 
 22.32  project involving unemployment benefit applicants who are 
 22.33  participating in the Growing America Through Entrepreneurship, 
 22.34  (GATE) program, a joint initiative of the Small Business 
 22.35  Administration and the United States Department of Labor, to 
 22.36  help create, support, and expand small business opportunities in 
 23.1   diverse communities.  The commissioner may waive all or part of 
 23.2   the ongoing eligibility requirements under Minnesota Statutes, 
 23.3   sections 268.085 and 268.086 for GATE participants.  
 23.4      A maximum of 200 unemployment benefit applicants may be 
 23.5   involved in this pilot project at any one time. 
 23.6      [EFFECTIVE DATE.] This section is effective the day 
 23.7   following final enactment. 
 23.8      Sec. 19.  [SUNSET.] 
 23.9      Section 18 expires on June 30, 2008. 
 23.10     Sec. 20.  [REVISOR'S INSTRUCTION.] 
 23.11     (a) The revisor of statutes shall change the term 
 23.12  "unemployment insurance benefits program" to "unemployment 
 23.13  insurance program" throughout Minnesota Statutes. 
 23.14     (b) The revisor of statutes shall change the term "payments 
 23.15  in lieu of taxes" to "reimbursements" in Minnesota Statutes, 
 23.16  sections 268.01 to 268.23. 
 23.17     (c) The revisor of statutes shall change the term 
 23.18  "continued request" to "continued biweekly request" in Minnesota 
 23.19  Statutes, sections 268.029 to 268.23. 
 23.20     (d) The revisor of statutes shall change the term 
 23.21  "unemployment insurance program law" to "unemployment insurance 
 23.22  law" in Minnesota Statutes, sections 268.029 to 268.23. 
 23.23     (e) The revisor of statutes shall change the term 
 23.24  "unemployment insurance program trust fund" to "unemployment 
 23.25  insurance trust fund" in Minnesota Statutes, sections 268.029 to 
 23.26  268.23. 
 23.27     (f) The revisor of statutes shall change the term 
 23.28  "experience rating record" to "experience rating" in Minnesota 
 23.29  Statutes, sections 268.029 to 268.23. 
 23.30     (g) The revisor of statutes shall change the term "this 
 23.31  subdivision shall be exclusive" to "this subdivision shall be 
 23.32  exclusive and no other definition shall apply" in Minnesota 
 23.33  Statutes, sections 268.029 to 268.23. 
 23.34     (h) The revisor of statutes shall change the term 
 23.35  "applicants" to "unemployment benefit applicants" in Minnesota 
 23.36  Statutes, section 268.26. 
 24.1      (i) The revisor of statutes shall change the term 
 24.2   "benefits" to "unemployment benefits" in Minnesota Statutes, 
 24.3   sections 268.07, subdivision 3, paragraph (b); 268.101, 
 24.4   subdivision 1; and 268.18, subdivision 3a. 
 24.5      (j) The revisor of statutes shall change the term 
 24.6   "disqualified from" to "ineligible for" and change the term 
 24.7   "disqualified" to "ineligible" in Minnesota Statutes, section 
 24.8   268.095, subdivision 12. 
 24.9      (k) The revisor of statutes shall renumber each section of 
 24.10  Minnesota Statutes listed in column A with the number listed in 
 24.11  column B.  The revisor shall also make necessary cross-reference 
 24.12  changes consistent with the renumbering. 
 24.13   Column A                     Column B
 24.14   268.095, subd. 12            268.085, subd. 13b
 24.15   268.035, subd. 18            268.035, subd. 25a
 24.16     (l) The revisor of statutes shall change the term "fund" to 
 24.17  "trust fund" in Minnesota Statutes, sections 268.029 to 268.23. 
 24.18     Sec. 21.  [REPEALER.] 
 24.19     Minnesota Rules, part 3315.1015, subpart 4, is repealed.