South Carolina General Assembly

115th Session, 2003-2004

A170, R189, H3326

STATUS INFORMATION

General Bill

Sponsors: Rep. Cato

Document Path: l:\council\bills\bbm\9339zw03.doc

Introduced in the House on January 16, 2003

Introduced in the Senate on May 6, 2003

Passed by the General Assembly on January 13, 2004

Governor's Action: February 18, 2004, Signed

Summary: Employment by native American tribes

HISTORY OF LEGISLATIVE ACTIONS

DateBodyAction Description with journal page number

1/16/2003HouseIntroduced and read first time HJ231

1/16/2003HouseReferred to Committee on JudiciaryHJ231

3/25/2003HouseRecalled from Committee on JudiciaryHJ37

3/25/2003HouseReferred to Committee on Labor, Commerce and IndustryHJ37

4/30/2003HouseCommittee report: Favorable Labor, Commerce and IndustryHJ3

5/1/2003HouseRead second time HJ12

5/1/2003HouseUnanimous consent for third reading on next legislative day HJ14

5/2/2003HouseRead third time and sent to Senate HJ1

5/6/2003SenateIntroduced and read first time SJ6

5/6/2003SenateReferred to Committee on Labor, Commerce and IndustrySJ6

5/29/2003SenateCommittee report: Favorable Labor, Commerce and IndustrySJ17

6/3/2003SenateRead second time SJ58

1/13/2004SenateRead third time and enrolled SJ48

2/12/2004Ratified R 189

2/18/2004Signed By Governor

2/26/2004Copies available

2/26/2004Effective date 02/14/04

3/1/2004Act No.170

VERSIONS OF THIS BILL

1/16/2003

4/30/2003

5/29/2003

(A170, R189, H3326)

AN ACT TO AMEND SECTION 4127235, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EMPLOYMENT BY NATIVE AMERICAN TRIBES, SO AS TO DELETE CERTAIN REFERENCES TO TRIBAL UNITS.

Be it enacted by the General Assembly of the State of South Carolina:

Employment by Native American tribes, benefits, contributions

SECTION1.Section 4127235 of the 1976 Code, as added by Act 306 of 2002, is amended to read:

“Section 4127235.(A)The term ‘employment’ means service performed in the employ of a Native American tribe, as defined in Section 3306(u) of the Federal Unemployment Tax Act (FUTA), if the service is excluded from ‘employment’ as defined in FUTA solely by reason of Section 3306(C)(7), FUTA, and is not otherwise excluded from ‘employment’ under this title.

(B)Benefits based on service in employment defined in this section are payable in the same amount, on the same terms, and subject to the same conditions as benefits payable on the basis of other service subject under this title.

(C)(1)Native American tribes or tribal units including subdivisions, subsidiaries, or business enterprises wholly owned by such tribes subject to this title shall pay contributions under the same terms and conditions as all other subject employers, unless they elect to pay into the state unemployment trust fund amounts equal to the amount of benefits attributable to service in the employ of the Native American tribe or tribal unit including all extended benefits paid for any reason.

(2)Native American tribes or tribal units that elect to pay benefits attributable to service in their employ but fail to reimburse the required payments, including interest and penalty assessments, within ninety days of the receipt of a bill, cause the Native American tribe to lose the option to make payments in lieu of contributions for the following tax year unless payment in full is received before the contribution rates for the next year are computed. The commission shall notify the United States Internal Revenue Service and the United States Department of Labor of a tribe or tribal unit’s failure to make required payments within ninety days of a final notice of delinquency.

(3)A Native American tribe that loses the option to make payments in lieu of contributions shall have that option reinstated if, after a period of one year, all contributions have been paid on a timely basis and no contributions, payments in lieu of contributions, penalties, or interest remain outstanding.”

Time effective

SECTION2.This act takes effect upon approval by the Governor.

Ratified the 12th day of February, 2004.

Approved the 18th day of February, 2004.

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