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State law requirements

(1)

(1)#

except as otherwise provided in subsections (b) and (c), the services to which this paragraph applies are—

(A) service excluded from the term “employment” solely by reason of paragraph (8) of section 3306(c), and

(B) service excluded from the term “employment” solely by reason of paragraph (7) of section 3306(c); and

the State law shall provide that a governmental entity, including an Indian tribe, or any other organization (or group of governmental entities or other organizations) which, but for the requirements of this paragraph, would be liable for contributions with respect to service to which paragraph (1) applies may elect, for such minimum period and at such time as may be provided by State law, to pay (in lieu of such contributions) into the State unemployment fund amounts equal to the amounts of compensation attributable under the State law to such service. The State law may provide safeguards to ensure that governmental entities or other organizations so electing will make the payments required under such elections.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3309.yaml

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Rules

policymaking_advisory_position_weekly_hours_limit

Parameter

source: 26 U.S.C. § 3309(b)(3)(E)(ii)

- name: policymaking_advisory_position_weekly_hours_limit
  kind: parameter
  dtype: Count
  source: 26 U.S.C. § 3309(b)(3)(E)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3309
            excerpt: ordinarily does not require more than 8 hours per week
  versions:
    - effective_from: '1990-01-01'
      formula: '8'

election_official_worker_remuneration_annual_limit

Parameter

source: 26 U.S.C. § 3309(b)(3)(F)

- name: election_official_worker_remuneration_annual_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 U.S.C. § 3309(b)(3)(F)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3309
            excerpt: less than $1,000
  versions:
    - effective_from: '1990-01-01'
      formula: '1000'

organization_employment_days_threshold

Parameter

source: 26 U.S.C. § 3309(c)

- name: organization_employment_days_threshold
  kind: parameter
  dtype: Count
  source: 26 U.S.C. § 3309(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3309
            excerpt: on each of some 20 days
  versions:
    - effective_from: '1990-01-01'
      formula: '20'

organization_employed_individuals_threshold

Parameter

source: 26 U.S.C. § 3309(c)

- name: organization_employed_individuals_threshold
  kind: parameter
  dtype: Count
  source: 26 U.S.C. § 3309(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3309
            excerpt: was 4 or more
  versions:
    - effective_from: '1990-01-01'
      formula: '4'

tribal_delinquency_notice_cure_period_days

Parameter

source: 26 U.S.C. § 3309(d)

- name: tribal_delinquency_notice_cure_period_days
  kind: parameter
  dtype: Count
  source: 26 U.S.C. § 3309(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3309
            excerpt: within 90 days of having received a notice of delinquency
  versions:
    - effective_from: '1990-01-01'
      formula: '90'

service_category_excludes_section_application

Derived

source: 26 U.S.C. § 3309(b)

- name: service_category_excludes_section_application
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 U.S.C. § 3309(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3309
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3306/c/7#service_in_employ_of_state_political_subdivision_or_indian_tribe
            output: service_in_employ_of_state_political_subdivision_or_indian_tribe
            hash: sha256:9358e9e8fbd28bf29e8c46e5bee87c8ff49a5425506790476c48f5d43103f9c7
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        (
          service_performed_in_employ_of_church_or_convention_or_association_of_churches
          or service_performed_in_employ_of_religious_purpose_church_supported_organization
          or (
            service_performed_in_employ_of_religious_elementary_or_secondary_school
            and employing_school_described_in_section_501_c_3
            and employing_school_exempt_from_tax_under_section_501_a
          )
          or service_performed_by_minister_in_exercise_of_ministry
          or service_performed_by_religious_order_member_in_exercise_of_required_duties
          or (
            service_in_employ_of_state_political_subdivision_or_indian_tribe
            and (
              service_performed_as_elected_official
              or service_performed_as_member_of_legislative_body_or_judiciary_of_state_political_subdivision_or_indian_tribe
              or service_performed_as_member_of_state_national_guard_or_air_national_guard
              or service_performed_as_temporary_emergency_employee_in_fire_storm_snow_earthquake_flood_or_similar_emergency
              or service_performed_in_major_nontenured_policymaking_or_advisory_position_designated_under_state_or_tribal_law
              or (
                service_performed_in_policymaking_or_advisory_position_designated_under_state_or_tribal_law
                and ordinary_weekly_hours_required_for_position <= policymaking_advisory_position_weekly_hours_limit
              )
              or (
                service_performed_as_election_official_or_worker
                and annual_remuneration_for_election_official_or_worker_services < election_official_worker_remuneration_annual_limit
              )
            )
          )
          or (
            service_performed_in_rehabilitation_facility_program_for_impaired_earning_capacity
            and individual_receiving_rehabilitation
          )
          or (
            service_performed_in_remunerative_work_facility_program_for_impaired_capacity_individuals
            and individual_receiving_remunerative_work
          )
          or (
            service_performed_as_part_of_federally_state_or_tribally_assisted_unemployment_work_relief_or_work_training_program
            and individual_receiving_work_relief_or_work_training
          )
          or service_performed_by_inmate_of_custodial_or_penal_institution
        )

organization_has_minimum_employment_for_section_application

Derived

source: 26 U.S.C. § 3309(c)

- name: organization_has_minimum_employment_for_section_application
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 U.S.C. § 3309(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3309
            excerpt: 20 days during such calendar year or the preceding calendar year... was 4 or more
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        counted_days_in_current_or_preceding_calendar_year_each_in_different_week >=
        organization_employment_days_threshold

        and minimum_individuals_employed_in_counted_employment_on_each_counted_day >=
        organization_employed_individuals_threshold

tribal_uncorrected_failure_prevents_governmental_service_exception

Derived

source: 26 U.S.C. § 3309(d)

- name: tribal_uncorrected_failure_prevents_governmental_service_exception
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Day
  source: 26 U.S.C. § 3309(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3309
            excerpt: >-
              service for the tribe shall not be excepted from employment under section 3306(c)(7)
              until any such failure is corrected
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_is_indian_tribe_within_meaning_of_indian_self_determination_and_education_assistance_act

        and (
          (
            days_since_notice_of_delinquency >= tribal_delinquency_notice_cure_period_days
            and (
              tribe_failed_to_make_contributions
              or tribe_failed_to_make_payments_in_lieu_of_contributions
              or tribe_failed_to_pay_assessed_penalties_or_interest_at_comparable_amounts_or_rates
            )
          )
          or tribe_failed_to_post_required_payment_bond
        )

        and not tribe_failure_corrected

▸citations (3)

References

This rule cites 3 other rules.

26 USC § 3304 (a)(6)inferredUS Federal › Statutes › Title 26 › § 3304 › (a)(6)
26 USC § 3306 (c)inferredUS Federal › Statutes › Title 26 › § 3306 › (c)
26 USC § 3306 (c)inferredUS Federal › Statutes › Title 26 › § 3306 › (c)

loading…

us/statute/26/3309/a — State law requirements · Axiom

State law requirements

Official source

For purposes of section 3304(a)(6)—

(1)

(1)#

except as otherwise provided in subsections (b) and (c), the services to which this paragraph applies are—

(A) service excluded from the term “employment” solely by reason of paragraph (8) of section 3306(c), and

(B) service excluded from the term “employment” solely by reason of paragraph (7) of section 3306(c); and

(2)#

in view

Whole section

▸rulespec code

Shown source

statutes/26/3309.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3309; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

policymaking_advisory_position_weekly_hours_limit

Parameter

source: 26 U.S.C. § 3309(b)(3)(E)(ii)

- name: policymaking_advisory_position_weekly_hours_limit
  kind: parameter
  dtype: Count
  source: 26 U.S.C. § 3309(b)(3)(E)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3309
            excerpt: ordinarily does not require more than 8 hours per week
  versions:
    - effective_from: '1990-01-01'
      formula: '8'

election_official_worker_remuneration_annual_limit

Parameter

source: 26 U.S.C. § 3309(b)(3)(F)

- name: election_official_worker_remuneration_annual_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 U.S.C. § 3309(b)(3)(F)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3309
            excerpt: less than $1,000
  versions:
    - effective_from: '1990-01-01'
      formula: '1000'

organization_employment_days_threshold

Parameter

source: 26 U.S.C. § 3309(c)

- name: organization_employment_days_threshold
  kind: parameter
  dtype: Count
  source: 26 U.S.C. § 3309(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3309
            excerpt: on each of some 20 days
  versions:
    - effective_from: '1990-01-01'
      formula: '20'

organization_employed_individuals_threshold

Parameter

source: 26 U.S.C. § 3309(c)

- name: organization_employed_individuals_threshold
  kind: parameter
  dtype: Count
  source: 26 U.S.C. § 3309(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3309
            excerpt: was 4 or more
  versions:
    - effective_from: '1990-01-01'
      formula: '4'

tribal_delinquency_notice_cure_period_days

Parameter

source: 26 U.S.C. § 3309(d)

- name: tribal_delinquency_notice_cure_period_days
  kind: parameter
  dtype: Count
  source: 26 U.S.C. § 3309(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3309
            excerpt: within 90 days of having received a notice of delinquency
  versions:
    - effective_from: '1990-01-01'
      formula: '90'

service_category_excludes_section_application

Derived

source: 26 U.S.C. § 3309(b)

- name: service_category_excludes_section_application
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 U.S.C. § 3309(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3309
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3306/c/7#service_in_employ_of_state_political_subdivision_or_indian_tribe
            output: service_in_employ_of_state_political_subdivision_or_indian_tribe
            hash: sha256:9358e9e8fbd28bf29e8c46e5bee87c8ff49a5425506790476c48f5d43103f9c7
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        (
          service_performed_in_employ_of_church_or_convention_or_association_of_churches
          or service_performed_in_employ_of_religious_purpose_church_supported_organization
          or (
            service_performed_in_employ_of_religious_elementary_or_secondary_school
            and employing_school_described_in_section_501_c_3
            and employing_school_exempt_from_tax_under_section_501_a
          )
          or service_performed_by_minister_in_exercise_of_ministry
          or service_performed_by_religious_order_member_in_exercise_of_required_duties
          or (
            service_in_employ_of_state_political_subdivision_or_indian_tribe
            and (
              service_performed_as_elected_official
              or service_performed_as_member_of_legislative_body_or_judiciary_of_state_political_subdivision_or_indian_tribe
              or service_performed_as_member_of_state_national_guard_or_air_national_guard
              or service_performed_as_temporary_emergency_employee_in_fire_storm_snow_earthquake_flood_or_similar_emergency
              or service_performed_in_major_nontenured_policymaking_or_advisory_position_designated_under_state_or_tribal_law
              or (
                service_performed_in_policymaking_or_advisory_position_designated_under_state_or_tribal_law
                and ordinary_weekly_hours_required_for_position <= policymaking_advisory_position_weekly_hours_limit
              )
              or (
                service_performed_as_election_official_or_worker
                and annual_remuneration_for_election_official_or_worker_services < election_official_worker_remuneration_annual_limit
              )
            )
          )
          or (
            service_performed_in_rehabilitation_facility_program_for_impaired_earning_capacity
            and individual_receiving_rehabilitation
          )
          or (
            service_performed_in_remunerative_work_facility_program_for_impaired_capacity_individuals
            and individual_receiving_remunerative_work
          )
          or (
            service_performed_as_part_of_federally_state_or_tribally_assisted_unemployment_work_relief_or_work_training_program
            and individual_receiving_work_relief_or_work_training
          )
          or service_performed_by_inmate_of_custodial_or_penal_institution
        )

organization_has_minimum_employment_for_section_application

Derived

source: 26 U.S.C. § 3309(c)

- name: organization_has_minimum_employment_for_section_application
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 U.S.C. § 3309(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3309
            excerpt: 20 days during such calendar year or the preceding calendar year... was 4 or more
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        counted_days_in_current_or_preceding_calendar_year_each_in_different_week >=
        organization_employment_days_threshold

        and minimum_individuals_employed_in_counted_employment_on_each_counted_day >=
        organization_employed_individuals_threshold

tribal_uncorrected_failure_prevents_governmental_service_exception

Derived

source: 26 U.S.C. § 3309(d)

- name: tribal_uncorrected_failure_prevents_governmental_service_exception
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Day
  source: 26 U.S.C. § 3309(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3309
            excerpt: >-
              service for the tribe shall not be excepted from employment under section 3306(c)(7)
              until any such failure is corrected
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_is_indian_tribe_within_meaning_of_indian_self_determination_and_education_assistance_act

        and (
          (
            days_since_notice_of_delinquency >= tribal_delinquency_notice_cure_period_days
            and (
              tribe_failed_to_make_contributions
              or tribe_failed_to_make_payments_in_lieu_of_contributions
              or tribe_failed_to_pay_assessed_penalties_or_interest_at_comparable_amounts_or_rates
            )
          )
          or tribe_failed_to_post_required_payment_bond
        )

        and not tribe_failure_corrected

▸citations (3)

References

This rule cites 3 other rules.

26 USC § 3304 (a)(6)inferredUS Federal › Statutes › Title 26 › § 3304 › (a)(6)
26 USC § 3306 (c)inferredUS Federal › Statutes › Title 26 › § 3306 › (c)
26 USC § 3306 (c)inferredUS Federal › Statutes › Title 26 › § 3306 › (c)