.................... moves to amend H.F. No. 3127 as follows:
Page 1, after line 7, insert:
"Section 1. Minnesota Statutes 2008, section 268.046, subdivision 1, is amended to
Subdivision 1. Tax accounts assigned.
(a) Any person that contracts with a
taxpaying employer to have that person obtain the taxpaying employer's workforce and
provide workers to the taxpaying employer for a fee is, as of the effective date of the
contract, assigned for the duration of the contract the taxpaying employer's account under
. That tax account must be maintained by the person separate and distinct
from every other tax account held by the person and identified in a manner prescribed by
the commissioner. The tax account is, for the duration of the contract, considered that
person's account for all purposes of this chapter. The workers obtained from the taxpaying
employer and any other workers provided by that person to the taxpaying employer,
1.14including officers of the taxpaying employer as defined in section 268.035, subdivision 20,
1.15clause (28), whose wages paid by the person are considered paid in covered employment
1.16under section 268.035, subdivision 24, for the duration of the contract between the
1.17taxpaying employer and the person,
must, under section
, be reported on the wage
detail report under that tax account, and that person must pay any taxes due at the tax rate
computed for that account under section
268.051, subdivision 2
(b) Any workers of the taxpaying employer who are not covered by the contract
under paragraph (a) must be reported by the taxpaying employer as a separate unit on the
wage detail report under the tax account assigned under paragraph (a). Taxes and any
other amounts due on the wages reported by the taxpaying employer under this paragraph
may be paid directly by the taxpaying employer.
(c) If the taxpaying employer that contracts with a person under paragraph (a) does
not have a tax account at the time of the execution of the contract, an account must be
registered for the taxpaying employer under section
and the new employer tax
rate under section
268.051, subdivision 5
, must be assigned. The tax account is then
assigned to the person as provided for in paragraph (a).
(d) A person that contracts with a taxpaying employer under paragraph (a)
must, within 30 calendar days of the execution or termination of a contract, notify the
commissioner by electronic transmission, in a format prescribed by the commissioner,
of that execution or termination. The taxpaying employer's name, the account number
assigned, and any other information required by the commissioner must be provided
by that person.
(e) Any contract subject to paragraph (a) must specifically inform the taxpaying
employer of the assignment of the tax account under this section and the taxpaying
employer's obligation under paragraph (b). If there is a termination of the contract, the tax
account is, as of the date of termination, immediately assigned to the taxpaying employer.
2.13EFFECTIVE DATE.This section is effective the day following final enactment.
Page 10, line 1, before "Wage" insert "(a)
Page 10, after line 11, insert:
"(b) An officer of a taxpaying employer referred to in section 268.046, subdivision
2.171, is subject to the limitations of this subdivision.
Renumber the sections in sequence and correct the internal references
Amend the title accordingly