H-8185

   Amend House File 2607 as follows:
   1.  By striking everything after the enacting clause and inserting: 
   <Section 1.  NEW SECTION.  96.37  Exemptions for certain employers —— report.
   1.  From the effective date of this Act until January 1, 2029, service performed by an employee for an employer shall not be considered employment, as defined in section 96.lA, if all owners of the employing unit, and the employee, are members of the old order Amish church or another recognized Amish congregation.
   2.  The department shall not pursue collection of unpaid contributions from an employing unit if all owners of the employing unit are members of the old order Amish church or another recognized Amish congregation.
   3.  a.  The department shall conduct a study of exemptions provided to religious groups from unemployment insurance in other states. The department shall submit its findings and recommendations in a report to the general assembly by January 1, 2027.
   b.  If the department determines it has the authority to provide an exemption from unemployment insurance to a religious group that is substantially similar to that provided in another state, the department shall provide the exemption as soon as practicable. If the department determines that another state provides an exemption from unemployment insurance to a religious group that would be feasible to implement in Iowa, but that the department does not have the authority to implement without enactment of legislation, the department shall include recommended legislation in its report.
   4.  The department may adopt rules pursuant to chapter 17A to administer this section.>
   2.  Title page, by striking lines 1 through 3 and inserting <An Act relating to exemptions from unemployment insurance for certain employers.>
   3.  By renumbering as necessary.

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INGELS of Fayette