Vt. Stat. tit. 21 § 1384

Current through L. 2024, c. 142.
Section 1384 - [Effective 7/1/2024] Construction
(a) This chapter is enacted in correlation with Titles III and IX of the Social Security Act, 42 U.S.C. chapter 7, and with the Federal Unemployment Tax Act, 26 U.S.C. chapter 23, and the expediency of certain provisions of this chapter depend upon the scope and operation within this State of the provisions of Titles III and IX of the Social Security Act and the Federal Unemployment Act as set forth in this section.
(b) If the Federal Unemployment Tax Act is interpreted or extended to impose within this State a tax with respect to employing units having in their employ less than four persons, or with respect to employing units having in their employ individuals who are not now in "employment" as defined in subdivision 1301(6)(C) of this subchapter, the Governor by proclamation within 10 days of the effective date of the interpretation or extension shall issue a declaration that:
(1) the word "employer" and the words "individual in employment," as used in this chapter include , all employing units having in their employ the applicable smaller number of persons and the individuals in their employ; and
(2) all employing units having in their employ individuals who are newly defined as being in "employment" and the individuals in their employ.
(c) The affected persons shall be treated as individuals in the employ of the employer with respect to contributions and eligibility for benefits under this chapter.

21 V.S.A. § 1384

Amended by 2024 , No. 85, § 220, eff. 7/1/2024.
This section is set out more than once due to postponed, multiple, or conflicting amendments.