H-8193

   Amend  the amendment, H-8179, to House File 2327, as follows:
   1.  Page 1, after line 32 by inserting: 
<DIVISION ___
EMPLOYER CONTRIBUTIONS —— LAYOFFS

   Sec. ___.  Section 96.7, Code 2026, is amended by adding the following new subsection:
   NEW SUBSECTION.  13.  Employer contributions —— layoffs.  If an employer engages in a mass layoff as defined in section 84C.2 on or after the effective date of this Act and subsequently establishes twenty-five or more substantially similar jobs at a location outside the United States within one year of the layoff, section 96.1A, subsection 36, Code 2024, and section 96.7, subsection 2, Code 2024, shall apply to the employer in lieu of the corresponding provisions of this chapter.>
   2.  By renumbering as necessary.

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GOSA of Scott