The Florida Senate

¹443.1315  Treatment of Indian tribes.--

(1)  As used in this section:

(a)  "Employer" includes any Indian tribe for which service in employment as defined by this chapter is performed.

(b)  "Employment" includes service performed in the employ of an Indian tribe, as defined by s. 3306(u) of the Federal Unemployment Tax Act, provided such service is excluded from employment as defined by that act solely by reason of s. 3306(c)(7) of such act and is not otherwise excluded from employment under this chapter. For purposes of this section, the exclusions from employment under s. 443.036(21)(d) apply to services performed in the employ of an Indian tribe.

(2)  Benefits based on service in employment shall be 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 to this chapter.

(3)(a)  Indian tribes or tribal units thereof, including subdivisions, subsidiaries, or business enterprises wholly owned by such Indian tribes, subject to this chapter shall pay contributions under the same terms and conditions as all other subject employers unless they elect to pay into the Unemployment Compensation Trust Fund amounts equal to the amount of benefits attributable to service in the employ of the Indian tribe.

(b)  Indian tribes electing to make payments in lieu of contributions must make such election in the same manner and under the same conditions as provided by s. 443.131 for state and local governments and nonprofit organizations subject to this chapter. Indian tribes shall determine whether reimbursement for benefits paid will be elected by the tribe as a whole, by individual tribal units thereof, or by combinations of individual tribal units.

(c)  Indian tribes or tribal units thereof shall be billed for the full amount of benefits attributable to service in the employ of the Indian tribe or tribal unit on the same schedule as other employing units that have elected to make payments in lieu of contributions.

(d)  At the discretion of the director of the Agency for Workforce Innovation or his or her designee, any Indian tribe or tribal unit thereof that elects to become liable for payments in lieu of contributions shall be required, within 90 days after the effective date of such election, to:

1.  Execute and file with the director or his or her designee a surety bond approved by the director or his or her designee; or

2.  Deposit with the director or his or her designee money or securities on the same basis as other employers with the same election option.

(4)(a)1.  Failure of the Indian tribe or any tribal unit thereof to make required payments, including assessments of interest and penalty, within 90 days after receipt of the bill will cause the Indian tribe to lose the option to make payments in lieu of contributions as provided in subsection (3) for the following tax year unless payment in full is received before contribution rates for the next tax year are computed.

2.  Any Indian tribe that loses the option to make payments in lieu of contributions due to late payment or nonpayment pursuant to subparagraph 1. shall have such option reinstated if, after a period of 1 year, all contributions have been made timely, provided no contributions, payments in lieu of contributions for benefits paid, penalties, or interest remain outstanding.

(b)1.  Failure of the Indian tribe or any tribal unit thereof to make required payments, including assessments of interest and penalty, after all collection activities deemed necessary by the director of the Agency for Workforce Innovation or his or her designee have been exhausted will cause services performed for such tribe to not be treated as employment for purposes of paragraph (1)(b).

2.  The director or his or her designee may determine that any Indian tribe that loses coverage under subparagraph 1. may have services performed for such tribe again included as employment for purposes of paragraph (1)(b) if all contributions, payments in lieu of contributions, penalties, and interest have been paid.

(c)  If an Indian tribe fails to make payments required under this section, including assessments of interest and penalty, within 90 days after a final notice of delinquency, the director of the Agency for Workforce Innovation shall immediately notify the United States Internal Revenue Service and the United States Department of Labor.

(5)  Notices of payment and reporting delinquency to Indian tribes or tribal units thereof shall include information that failure to make full payment within the prescribed timeframe:

(a)  Will cause the Indian tribe to be liable for taxes under the Federal Unemployment Tax Act.

(b)  Will cause the Indian tribe to lose the option to make payments in lieu of contributions.

(c)  Could cause the Indian tribe to be excepted from the definition of "employer" provided in paragraph (1)(a) and services in the employ of the Indian tribe provided in paragraph (1)(b) to be excepted from employment.

(6)  Extended benefits paid that are attributable to service in the employ of an Indian tribe and not reimbursed by the Federal Government shall be financed in their entirety by such Indian tribe.

(7)  The Agency for Workforce Innovation shall adopt any rules necessary to administer this section.

History.--s. 51, ch. 2002-218.

¹Note.--Section 51, ch. 2002-218, created s. 443.1315 "[e]ffective upon this act becoming a law and operating retroactively to December 21, 2000."