6421-S AAS 2/17/98 S5038.1
SSB 6421 - S AMD - 786
By Senators Schow and Heavey
ADOPTED 2/17/98
On page 3, after line 5, insert the following:
"NEW SECTION. Sec. 2. It is the intent of the legislature to provide taxation relief to those businesses or corporations that have been required to provide unemployment insurance coverage to members of their boards of directors.
Sec. 3. RCW 50.04.165 and 1993 c 290 s 2 are each amended to read as follows:
Services performed by a person appointed as an officer of a corporation under RCW 23B.08.400 or as a member of a board of directors under RCW 23B.08.010, other than those covered by chapter 50.44 RCW, shall not be considered services in employment. However, a corporation may elect to cover not less than all of its corporate officers or board of directors under RCW 50.24.160. If an employer does not elect to cover its corporate officers under RCW 50.24.160, the employer must notify its corporate officers in writing that they are ineligible for unemployment benefits. If the employer fails to notify any corporate officer, then that person shall not be considered to be a corporate officer for the purposes of this section.
NEW SECTION. Sec. 4. If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.
NEW SECTION. Sec. 5. Section 3 of this act applies retroactively to all administrative tax claims currently pending before the employment security department for claims incurred after March 1, 1992, regarding unemployment insurance coverage of members of boards of directors."
Renumber the sections consecutively and correct any internal references accordingly.
SSB 6421 - S AMD - 786
By Senators Schow and Heavey
ADOPTED 2/17/98
On page 1, line 2 of the title, after "50.04.320" insert "and 50.04.165"
On page 1, beginning on line 2 of the title, after "creating" strike "a new section" and insert "new sections"
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