House File 2327 H-8193 Amend the amendment, H-8179, to House File 2327, as follows: 1 1. Page 1, after line 32 by inserting: 2 < DIVISION ___ 3 EMPLOYER CONTRIBUTIONS —— LAYOFFS 4 Sec. ___. Section 96.7, Code 2026, is amended by adding the 5 following new subsection: 6 NEW SUBSECTION . 13. Employer contributions —— layoffs. If 7 an employer engages in a mass layoff as defined in section 8 84C.2 on or after the effective date of this Act and 9 subsequently establishes twenty-five or more substantially 10 similar jobs at a location outside the United States within 11 one year of the layoff, section 96.1A, subsection 36, Code 12 2024, and section 96.7, subsection 2, Code 2024, shall apply to 13 the employer in lieu of the corresponding provisions of this 14 chapter. > 15 2. By renumbering as necessary. 16 ______________________________ GOSA of Scott -1- H 8179.3326 (1) 91 je/js 1/ 1 #1. #2.