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No. 76 Page 56 of 74 2023

VT LEG #371318 v.1 (I) the service is excluded from “employment” as defined in the Federal Unemployment Tax Act solely by reason of section subdivision 3306(c)(8) of that act; and (II) the organization had four or more individuals in employment for some portion of a day in each of 20 different weeks, whether or not such weeks were consecutive, within either the current or preceding calendar year, regardless of whether they were employed at the same moment of time. * * * Sec. 41. 21 V.S.A. § 1321 is amended to read: § 1321. CONTRIBUTIONS; TAXABLE WAGE BASE CHANGES * * * (c)(1) Financing benefits paid to employees of nonprofit organizations. (A) Benefits paid to employees of nonprofit organizations shall be financed in accordance with the provisions of this subsection (c). (B) For the purposes of As used in this subsection (c), a “nonprofit organization” is means an organization (, or group of organizations), described in Section 501(c)(3) of the U.S. Internal Revenue Code which that is exempt from income tax under Section 501(a) of such the Internal Revenue Code. (2) Liability for contributions and election of reimbursement. Any nonprofit organization which that, pursuant to subdivision 1301(5)(B)(i) of this title chapter, is, or becomes, subject to this chapter on or after January 1, 1972