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No. 76 Page 55 of 74 2023

VT LEG #371318 v.1 * * * (6)(A)(i) “Employment,” subject to the other provisions of this subdivision (6), means service within the jurisdiction of this State, performed prior to January 1, 1978, which was employment as defined in this subdivision prior to such date and, subject to the other provisions of this subdivision, service performed after December 31, 1977, performed by an employee, as defined in subsections 3306(i) and (o) of the Federal Unemployment Tax Act, including service in interstate commerce, performed for wages or under any contract of hire, written or oral, expressed or implied. Services partly within and partly without outside this State may by election as hereinbefore provided in subdivision (5)(E)(i) of this section be treated as if wholly within the jurisdiction of this State. And whenever If an employing unit shall have has elected to come under the provisions of a similar act of a state where a part of the services of an employee are performed, the Commissioner, upon his or her approval of said approving the election as to any such the employee, may treat the services covered by said approved the election as having been performed wholly without outside the jurisdiction of this State. * * * (ix) The term “employment” shall also include service for any employing unit which is performed after December 31, 1971 by an individual in the employ of a religious, charitable, educational, or other organization but only if:

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Page 55

Official source

No. 76 Page 55 of 74 2023

VT LEG #371318 v.1 * * * (6)(A)(i) “Employment,” subject to the other provisions of this subdivision (6), means service within the jurisdiction of this State, performed prior to January 1, 1978, which was employment as defined in this subdivision prior to such date and, subject to the other provisions of this subdivision, service performed after December 31, 1977, performed by an employee, as defined in subsections 3306(i) and (o) of the Federal Unemployment Tax Act, including service in interstate commerce, performed for wages or under any contract of hire, written or oral, expressed or implied. Services partly within and partly without outside this State may by election as hereinbefore provided in subdivision (5)(E)(i) of this section be treated as if wholly within the jurisdiction of this State. And whenever If an employing unit shall have has elected to come under the provisions of a similar act of a state where a part of the services of an employee are performed, the Commissioner, upon his or her approval of said approving the election as to any such the employee, may treat the services covered by said approved the election as having been performed wholly without outside the jurisdiction of this State. * * * (ix) The term “employment” shall also include service for any employing unit which is performed after December 31, 1971 by an individual in the employ of a religious, charitable, educational, or other organization but only if: