1999 Minnesota Statutes

     268.022 Workforce development fund. 

    Subdivision 1.    Determination and collection of special 
 assessment.  (a) In addition to all other taxes, assessments, 
 and payment obligations under chapter 268, each employer, except 
 an employer making payments in lieu of taxes is liable for a 
 special assessment levied at the rate of one-tenth of one 
 percent per year until June 30, 2000, and seven-hundredths of 
 one percent per year on and after July 1, 2000, on all taxable 
 wages, as defined in section 268.04, subdivision 25b.  The 
 assessment shall become due and be paid by each employer to the 
 department on the same schedule and in the same manner as other 
 taxes. 

    (b) The special assessment levied under this section shall 
 not affect the computation of any other taxes, assessments, or 
 payment obligations due under this chapter. 

    Subd. 2.    Disbursement of special assessment funds.  
 (a) The money collected under this section shall be deposited in 
 the state treasury and credited to the workforce development 
 fund to provide for employment and training programs.  The 
 workforce development fund is created as a special account in 
 the state treasury. 

    (b) All money in the fund not otherwise appropriated or 
 transferred is appropriated to the commissioner who must act as 
 the fiscal agent for the money and must disburse that money for 
 the purposes of this section, not allowing the money to be used 
 for any other obligation of the state.  All money in the 
 workforce development fund shall be deposited, administered, and 
 disbursed in the same manner and under the same conditions and 
 requirements as are provided by law for the other special 
 accounts in the state treasury, except that all interest or net 
 income resulting from the investment or deposit of money in the 
 fund shall accrue to the fund for the purposes of the fund. 

    (c) No more than five percent of the funds collected in 
 each fiscal year may be used by the department of economic 
 security for its administrative costs. 

    (d) Reimbursement for costs related to collection of the 
 special assessment shall be in an amount negotiated between the 
 commissioner and the United States Department of Labor. 

    (e) The funds appropriated to the commissioner, less 
 amounts under paragraphs (c) and (d) shall be allocated as 
 follows:  

    (1) 40 percent to be allocated annually to substate 
 grantees for provision of expeditious response activities under 
 section 268.9771 and worker adjustment services under section 
 268.9781; and 

    (2) 60 percent to be allocated to activities and programs 
 authorized under sections 268.975 to 268.98. 

    (f) Any funds not allocated, obligated, or expended in a 
 fiscal year shall be available for allocation, obligation, and 
 expenditure in the following fiscal year. 

    HIST: 1990 c 568 art 6 s 1,4; 1990 c 612 s 17; 1991 c 292 art 
 3 s 33,41; 1993 c 369 s 78,79; 1994 c 483 s 1; 1997 c 66 s 2,80; 1999 c 
 223 art 3 s 3