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House Journal: Page 1545: Thursday, April 11, 1996

49   follows:
50     f.  (1)  Services performed by an individual for

Page   3

 1   wages shall be deemed to be employment subject to this
 2   chapter unless and until it is shown to the
 3   satisfaction of the division of job service that such
 4   individual has been and will continue to be free from
 5   control or direction over the performance of such
 6   services, both under the individual's contract of
 7   service and in fact.
 8     (2)  Services performed by an individual for two or
 9   more employing units shall be deemed to be employment
10   to each employing unit for which the services are
11   performed.  However, an individual who concurrently
12   performs services as a corporate officer for two or
13   more related corporations and who is paid through a
14   common paymaster that is one of the related
15   corporations may, at the discretion of such related
16   corporations, be considered to be in the employment of
17   only the common paymaster.
18     Sec. ___.  Section 96.19, subsection 41, Code
19   Supplement 1995, is amended by adding the following
20   new paragraph:
21     NEW PARAGRAPH.  e.  Any portion of the remuneration
22   to a member of a limited liability company based on a
23   membership interest in the company provided that the
24   remuneration is allocated among members, and among
25   classes of members, in proportion to their respective
26   investments in the company.  If the amount of
27   remuneration attributable to a membership interest
28   cannot be determined, the entire amount of
29   remuneration shall be deemed to be based on services
30   performed.
31     Sec. ___.  EFFECTIVE AND APPLICABILITY DATE.  The
32   section of this Act which amends section 96.3 by
33   enacting a new subsection 10, takes effect on January
34   1, 1997, and is applicable to unemployment
35   compensation benefits paid on or after that date."
36     4.  Title page, by striking lines 1 through 3 and
37   inserting the following:  "An Act relating to the
38   components of the unemployment insurance system
39   concerning the job service advisory council, voluntary
40   income tax withholding from unemployment benefits,
41   relieving certain employers from certain unemployment
42   insurance charges, employer contributions and
43   liability for unemployment insurance benefits
44   regarding successor employers, definitions of
45   employment and wages for members of limited liability
46   companies, and unemployment insurance tax liability
47   for corporate officers, and providing an effective and
48   applicability date."
49     5.  By renumbering as necessary.

Iowa General Assembly

Index: House Journal (76th General Assembly: Session 2)

© 1996 Cornell College and League of Women Voters of Iowa

Comments? hjourn@legis.iowa.gov.

Last update: Fri Apr 12 13:30:03 CDT 1996
URL: /DOCS/GA/76GA/Session.2/HJournal/01500/01545.html
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