Chapter 32 Oregon Laws 2008 Special Session
AN ACT
HB 3632
Relating to volunteers providing ski activity services; creating new
provisions; amending ORS 653.020 and 656.027; and declaring an emergency.
Be It Enacted by the People of
the State of
SECTION 1.
ORS 653.020 is amended to read:
653.020. ORS 653.010 to
653.261 do not apply to any of the following employees:
(1) An individual
employed in agriculture if:
(a) Such individual is
employed as a hand harvest or pruning laborer and is paid on a piece-rate basis
in an operation which has been, and is customarily and generally recognized as
having been paid, on a piece-rate basis in the region of employment and is
employed by an employer who did not, during any calendar quarter during the preceding
year use more than 500 piece-rate-work-days of agricultural labor;
(b) Such individual is
the parent, spouse, child or other member of the employer’s immediate family;
(c) Such individual:
(A) Is employed as a
hand harvest or pruning laborer and is paid on a piece-rate basis in an
operation which has been, and is customarily and generally recognized as having
been, paid on a piece-rate basis in the region of employment;
(B) Commutes daily from
a permanent residence to the farm on which the individual is so employed; and
(C) Has been employed in
agricultural labor less than 13 weeks during the preceding calendar year;
(d) Such individual,
other than an individual described in paragraph (c) of this subsection:
(A) Is 16 years of age
or under and is employed as a hand harvest laborer, is paid on a piece-rate
basis in an operation which has been, and is customarily and generally
recognized as having been, paid on a piece-rate basis in the region of
employment; and
(B) Is paid at the same
piece-rate as employees over 16 years of age on the same farm; or
(e) Such employee is
principally engaged in the range production of livestock and earns a salary and
is paid on a salary basis.
(2) An individual
employed in domestic service on a casual basis in or about a family home.
(3) An individual
engaged in administrative, executive or professional work who:
(a) Performs
predominantly intellectual, managerial or creative tasks;
(b) Exercises discretion
and independent judgment; and
(c) Earns a salary and is
paid on a salary basis.
(4) An individual
employed by the
(5) An individual who is
employed by an institution whose function is primary or secondary education,
and in which the individual is an enrolled student.
(6) An individual engaged
in the capacity of an outside salesperson or taxicab operator.
(7) An individual
domiciled at a place of employment for the purpose of being available for
emergency or occasional duties for time other than that spent performing these
duties, provided that when the individual performs emergency or occasional
duties, the individual must be paid no less than the wage specified in ORS
653.025.
(8) An individual paid
for specified hours of employment, the only purpose of which is to be available
for recall to duty.
(9) An individual
domiciled at multiunit accommodations designed to provide other people with
temporary or permanent lodging, for the purpose of maintenance, management or
assisting in the management of same.
(10) An individual
employed on a seasonal basis at:
(a) An organized camp
operated for profit that generates gross annual income of less than $500,000;
or
(b) A nonprofit
organized camp.
(11) An individual
employed at a nonprofit conference ground or center operated for educational,
charitable or religious purposes.
(12) An individual who
performs services as a volunteer firefighter, as defined in ORS 652.050.
(13) An individual who
performs child care services in the home of the individual or in the home of
the child.
(14) An individual
employed in domestic service employment in or about a family home to provide
companionship services for individuals who, because of age or infirmity, are
unable to care for themselves.
(15) An individual who
performs service as a caddy at a golf course in an established program for the
training and supervision of caddies under the direction of a person who is an
employee of the golf course.
(16) An individual
employed as a resident manager by an adult foster home that is licensed
pursuant to ORS 443.705 to 443.825 and who is domiciled at the adult foster
home.
(17) An individual
residing in a mobile home park or manufactured dwelling park designed to
provide other people with temporary or permanent lodging, for the purpose of
maintenance, management or in assisting in the management of same.
(18) An individual who
volunteers as a campground host and who resides in a campground owned by a
public agency that provides temporary accommodations for travelers, whether
under public or private management, and who provides information and emergency
assistance.
(19) An individual
who:
(a) Is registered with
the National Ski Patrol or a similar nonprofit ski patrol organization as a
nonprofessional ski patroller and who receives no wage other than passes
authorizing access to and use of a ski area, as defined in ORS 30.970, for
performing ski patrol services, including but not limited to services related
to preserving the safety of and providing information to skiers or
snowboarders; or
(b) Receives no wage
other than passes authorizing access to and use of a ski area, as defined in
ORS 30.970, for performing services directly related to the organizing or
conducting of skiing or snowboarding races or other similar competitions that
are:
(A) Sponsored and
organized by a nonprofit corporation, as defined in ORS 65.001; and
(B) Held in a ski area,
as defined in ORS 30.970.
SECTION 2.
ORS 656.027 is amended to read:
656.027. All workers are
subject to this chapter except those nonsubject workers described in the following
subsections:
(1) A worker employed as
a domestic servant in or about a private home. For the purposes of this
subsection “domestic servant” means any worker engaged in household domestic
service by private employment contract, including, but not limited to, home
health workers.
(2) A worker employed to
do gardening, maintenance, repair, remodeling or similar work in or about the
private home of the person employing the worker.
(3)(a) A worker whose
employment is casual and either:
(A) The employment is
not in the course of the trade, business or profession of the employer; or
(B) The employment is in
the course of the trade, business or profession of a nonsubject employer.
(b) For the purpose of
this subsection, “casual” refers only to employments where the work in any
30-day period, without regard to the number of workers employed, involves a
total labor cost of less than $500.
(4) A person for whom a
rule of liability for injury or death arising out of and in the course of
employment is provided by the laws of the United States.
(5) A worker engaged in
the transportation in interstate commerce of goods, persons or property for
hire by rail, water, aircraft or motor vehicle, and whose employer has no fixed
place of business in this state.
(6) Firefighter and
police employees of any city having a population of more than 200,000 that
provides a disability and retirement system by ordinance or charter.
(7)(a) Sole proprietors,
except those described in paragraph (b) of this subsection. When labor or
services are performed under contract, the sole proprietor must qualify as an
independent contractor.
(b) Sole proprietors
actively licensed under ORS 671.525 or 701.035. When labor or services are
performed under contract for remuneration, notwithstanding ORS 656.005 (30),
the sole proprietor must qualify as an independent contractor. Any sole
proprietor licensed under ORS 671.525 or 701.035 and involved in activities
subject thereto is conclusively presumed to be an independent contractor.
(8) Except as provided
in subsection (23) of this section, partners who are not engaged in work
performed in direct connection with the construction, alteration, repair,
improvement, moving or demolition of an improvement on real property or
appurtenances thereto. When labor or services are performed under contract, the
partnership must qualify as an independent contractor.
(9) Except as provided
in subsection (25) of this section, members, including members who are
managers, of limited liability companies, regardless of the nature of the work
performed. However, members, including members who are managers, of limited
liability companies with more than one member, while engaged in work performed
in direct connection with the construction, alteration, repair, improvement,
moving or demolition of an improvement on real property or appurtenances
thereto, are subject workers. When labor or services are performed under
contract, the limited liability company must qualify as an independent
contractor.
(10) Except as provided
in subsection (24) of this section, corporate officers who are directors of the
corporation and who have a substantial ownership interest in the corporation,
regardless of the nature of the work performed by such officers, subject to the
following limitations:
(a) If the activities of
the corporation are conducted on land that receives farm use tax assessment
pursuant to ORS chapter 308A, corporate officer includes all individuals
identified as directors in the corporate bylaws, regardless of ownership
interest, and who are members of the same family, whether related by blood,
marriage or adoption.
(b) If the activities of
the corporation involve the commercial harvest of timber and all officers of
the corporation are members of the same family and are parents, daughters or
sons, daughters-in-law or sons-in-law or grandchildren, then all such officers
may elect to be nonsubject workers. For all other corporations involving the
commercial harvest of timber, the maximum number of exempt corporate officers
for the corporation shall be whichever is the greater of the following:
(A) Two corporate
officers; or
(B) One corporate
officer for each 10 corporate employees.
(c) When labor or
services are performed under contract, the corporation must qualify as an
independent contractor.
(11) A person performing
services primarily for board and lodging received from any religious,
charitable or relief organization.
(12) A newspaper carrier
utilized in compliance with the provisions of ORS 656.070 and 656.075.
(13) A person who has
been declared an amateur athlete under the rules of the United States Olympic
Committee or the Canadian Olympic Committee and who receives no remuneration
for performance of services as an athlete other than board, room, rent, housing,
lodging or other reasonable incidental subsistence allowance, or any amateur
sports official who is certified by a recognized Oregon or national certifying
authority, which requires or provides liability and accident insurance for such
officials. A roster of recognized
(14) Volunteer personnel
participating in the ACTION programs, organized under the Domestic Volunteer
Service Act of 1973, P.L. 93-113, known as the Foster Grandparent Program and
the Senior Companion Program, whether or not the volunteers receive a stipend
or nominal reimbursement for time and travel expenses.
(15) A person who has an
ownership or leasehold interest in equipment and who furnishes, maintains and
operates the equipment. As used in this subsection “equipment” means:
(a) A motor vehicle used
in the transportation of logs, poles or piling.
(b) A motor vehicle used
in the transportation of rocks, gravel, sand, dirt or asphalt concrete.
(c) A motor vehicle used
in the transportation of property by a for-hire motor carrier that is required
under ORS 825.100 or 825.104 to possess a certificate or permit or to be
registered.
(16) A person engaged in
the transportation of the public for recreational down-river boating activities
on the waters of this state pursuant to a federal permit when the person
furnishes the equipment necessary for the activity. As used in this subsection,
“recreational down-river boating activities” means those boating activities for
the purpose of recreational fishing, swimming or sightseeing utilizing a float
craft with oars or paddles as the primary source of power.
(17) A person who receives
no wage other than ski passes or other noncash remuneration for performing [performs] volunteer:
(a) Ski patrol activities [who receives no wage other than noncash remuneration]; or
(b) Ski area program
activities sponsored by a ski area operator, as defined in ORS 30.970, or by a
nonprofit corporation or organization.
(18) A person 19 years
of age or older who contracts with a newspaper publishing company or independent
newspaper dealer or contractor to distribute newspapers to the general public
and perform or undertake any necessary or attendant functions related thereto.
(19) A person performing
foster parent or adult foster care duties pursuant to ORS 412.001 to 412.161
and 412.991 or ORS chapter 411, 418, 430 or 443.
(20) A person performing
services on a volunteer basis for a nonprofit, religious, charitable or relief
organization, whether or not such person receives meals or lodging or nominal
reimbursements or vouchers for meals, lodging or expenses.
(21) A person performing
services under a property tax work-off program established under ORS 310.800.
(22) A person who
performs service as a caddy at a golf course in an established program for the
training and supervision of caddies under the direction of a person who is an
employee of the golf course.
(23)(a) Partners who are
actively licensed under ORS 671.525 or 701.035 and who have a substantial
ownership interest in a partnership. If all partners are members of the same
family and are parents, spouses, sisters, brothers, daughters or sons,
daughters-in-law or sons-in-law or grandchildren, all such partners may elect
to be nonsubject workers. For all other partnerships licensed under ORS 671.510
to 671.760 or ORS chapter 701, the maximum number of exempt partners shall be
whichever is the greater of the following:
(A) Two partners; or
(B) One partner for each
10 partnership employees.
(b) When labor or
services are performed under contract for remuneration, notwithstanding ORS
656.005 (30), the partnership qualifies as an independent contractor. Any
partnership licensed under ORS 671.525 or 701.035 and involved in activities
subject thereto is conclusively presumed to be an independent contractor.
(24)(a) Corporate
officers who are directors of a corporation actively licensed under ORS 671.525
or 701.035 and who have a substantial ownership interest in the corporation,
regardless of the nature of the work performed. If all officers of the
corporation are members of the same family and are parents, spouses, sisters,
brothers, daughters or sons, daughters-in-law or sons-in-law or grandchildren,
all such officers may elect to be nonsubject workers. For all other
corporations licensed under ORS 671.510 to 671.760 or ORS chapter 701, the
maximum number of exempt corporate officers shall be whichever is the greater
of the following:
(A) Two corporate
officers; or
(B) One corporate
officer for each 10 corporate employees.
(b) When labor or
services are performed under contract for remuneration, notwithstanding ORS
656.005 (30), the corporation qualifies as an independent contractor. Any
corporation licensed under ORS 671.525 or 701.035 and involved in activities
subject thereto is conclusively presumed to be an independent contractor.
(25)(a) Limited
liability company members who are members of a company actively licensed under
ORS 671.525 or 701.035 and who have a substantial ownership interest in the
company, regardless of the nature of the work performed. If all members of the
company are members of the same family and are parents, spouses, sisters,
brothers, daughters or sons, daughters-in-law or sons-in-law or grandchildren,
all such members may elect to be nonsubject workers. For all other companies
licensed under ORS 671.510 to 671.760 or ORS chapter 701, the maximum number of
exempt company members shall be whichever is the greater of the following:
(A) Two company members;
or
(B) One company member
for each 10 company employees.
(b) When labor or services
are performed under contract for remuneration, notwithstanding ORS 656.005
(30), the company qualifies as an independent contractor. Any company licensed
under ORS 671.525 or 701.035 and involved in activities subject thereto is
conclusively presumed to be an independent contractor.
(26) A person serving as
a referee or assistant referee in a youth or adult recreational soccer match
whose services are retained on a match-by-match basis.
(27) A person performing
language translator or interpreter services that are provided for others
through an agent or broker.
(28) A person who
operates, and who has an ownership or leasehold interest in, a passenger motor
vehicle that is operated as a taxicab or for nonemergency medical
transportation. As used in this subsection:
(a) “Lease” means a
contract under which the lessor provides a vehicle to a lessee for
consideration.
(b) “Leasehold”
includes, but is not limited to, a lease for a shift or a longer period.
(c) “Passenger motor
vehicle that is operated as a taxicab” means a vehicle that:
(A) Has a passenger
seating capacity that does not exceed seven persons;
(B) Is transporting
persons, property or both on a route that begins or ends in
(C)(i) Carries
passengers for hire when the destination and route traveled may be controlled
by a passenger and the fare is calculated on the basis of any combination of an
initial fee, distance traveled or waiting time; or
(ii) Is in use under a
contract to provide specific service to a third party to transport designated
passengers or to provide errand services to locations selected by the third
party.
(d) “Passenger motor
vehicle that is operated for nonemergency medical transportation” means a
vehicle that:
(A) Has a passenger
seating capacity that does not exceed seven persons;
(B) Is transporting
persons, property or both on a route that begins or ends in
(C) Provides medical
transportation services under contract with or on behalf of a mass transit or
transportation district.
SECTION 3.
ORS 656.027, as amended by section 49, chapter 836, Oregon Laws 2007, is
amended to read:
656.027. All workers are
subject to this chapter except those nonsubject workers described in the
following subsections:
(1) A worker employed as
a domestic servant in or about a private home. For the purposes of this
subsection “domestic servant” means any worker engaged in household domestic
service by private employment contract, including, but not limited to, home
health workers.
(2) A worker employed to
do gardening, maintenance, repair, remodeling or similar work in or about the
private home of the person employing the worker.
(3)(a) A worker whose
employment is casual and either:
(A) The employment is
not in the course of the trade, business or profession of the employer; or
(B) The employment is in
the course of the trade, business or profession of a nonsubject employer.
(b) For the purpose of
this subsection, “casual” refers only to employments where the work in any
30-day period, without regard to the number of workers employed, involves a
total labor cost of less than $500.
(4) A person for whom a
rule of liability for injury or death arising out of and in the course of
employment is provided by the laws of the United States.
(5) A worker engaged in
the transportation in interstate commerce of goods, persons or property for
hire by rail, water, aircraft or motor vehicle, and whose employer has no fixed
place of business in this state.
(6) Firefighter and
police employees of any city having a population of more than 200,000 that
provides a disability and retirement system by ordinance or charter.
(7)(a) Sole proprietors,
except those described in paragraph (b) of this subsection. When labor or
services are performed under contract, the sole proprietor must qualify as an
independent contractor.
(b) Sole proprietors
actively licensed under ORS 671.525 or 701.021. When labor or services are
performed under contract for remuneration, notwithstanding ORS 656.005 (30),
the sole proprietor must qualify as an independent contractor. Any sole
proprietor licensed under ORS 671.525 or 701.021 and involved in activities
subject thereto is conclusively presumed to be an independent contractor.
(8) Except as provided
in subsection (23) of this section, partners who are not engaged in work
performed in direct connection with the construction, alteration, repair,
improvement, moving or demolition of an improvement on real property or
appurtenances thereto. When labor or services are performed under contract, the
partnership must qualify as an independent contractor.
(9) Except as provided
in subsection (25) of this section, members, including members who are
managers, of limited liability companies, regardless of the nature of the work
performed. However, members, including members who are managers, of limited
liability companies with more than one member, while engaged in work performed
in direct connection with the construction, alteration, repair, improvement,
moving or demolition of an improvement on real property or appurtenances
thereto, are subject workers. When labor or services are performed under
contract, the limited liability company must qualify as an independent
contractor.
(10) Except as provided
in subsection (24) of this section, corporate officers who are directors of the
corporation and who have a substantial ownership interest in the corporation,
regardless of the nature of the work performed by such officers, subject to the
following limitations:
(a) If the activities of
the corporation are conducted on land that receives farm use tax assessment
pursuant to ORS chapter 308A, corporate officer includes all individuals
identified as directors in the corporate bylaws, regardless of ownership
interest, and who are members of the same family, whether related by blood,
marriage or adoption.
(b) If the activities of
the corporation involve the commercial harvest of timber and all officers of
the corporation are members of the same family and are parents, daughters or
sons, daughters-in-law or sons-in-law or grandchildren, then all such officers
may elect to be nonsubject workers. For all other corporations involving the
commercial harvest of timber, the maximum number of exempt corporate officers
for the corporation shall be whichever is the greater of the following:
(A) Two corporate
officers; or
(B) One corporate
officer for each 10 corporate employees.
(c) When labor or
services are performed under contract, the corporation must qualify as an
independent contractor.
(11) A person performing
services primarily for board and lodging received from any religious,
charitable or relief organization.
(12) A newspaper carrier
utilized in compliance with the provisions of ORS 656.070 and 656.075.
(13) A person who has
been declared an amateur athlete under the rules of the United States Olympic
Committee or the Canadian Olympic Committee and who receives no remuneration
for performance of services as an athlete other than board, room, rent,
housing, lodging or other reasonable incidental subsistence allowance, or any
amateur sports official who is certified by a recognized Oregon or national
certifying authority, which requires or provides liability and accident
insurance for such officials. A roster of recognized
(14) Volunteer personnel
participating in the ACTION programs, organized under the Domestic Volunteer
Service Act of 1973, P.L. 93-113, known as the Foster Grandparent Program and
the Senior Companion Program, whether or not the volunteers receive a stipend
or nominal reimbursement for time and travel expenses.
(15) A person who has an
ownership or leasehold interest in equipment and who furnishes, maintains and
operates the equipment. As used in this subsection “equipment” means:
(a) A motor vehicle used
in the transportation of logs, poles or piling.
(b) A motor vehicle used
in the transportation of rocks, gravel, sand, dirt or asphalt concrete.
(c) A motor vehicle used
in the transportation of property by a for-hire motor carrier that is required
under ORS 825.100 or 825.104 to possess a certificate or permit or to be
registered.
(16) A person engaged in
the transportation of the public for recreational down-river boating activities
on the waters of this state pursuant to a federal permit when the person
furnishes the equipment necessary for the activity. As used in this subsection,
“recreational down-river boating activities” means those boating activities for
the purpose of recreational fishing, swimming or sightseeing utilizing a float
craft with oars or paddles as the primary source of power.
(17) A person who receives
no wage other than ski passes or other noncash remuneration for performing [performs] volunteer:
(a) Ski patrol activities [who receives no wage other than noncash remuneration]; or
(b) Ski area program
activities sponsored by a ski area operator, as defined in ORS 30.970, or by a
nonprofit corporation or organization.
(18) A person 19 years
of age or older who contracts with a newspaper publishing company or
independent newspaper dealer or contractor to distribute newspapers to the
general public and perform or undertake any necessary or attendant functions
related thereto.
(19) A person performing
foster parent or adult foster care duties pursuant to ORS 412.001 to 412.161
and 412.991 or ORS chapter 411, 418, 430 or 443.
(20) A person performing
services on a volunteer basis for a nonprofit, religious, charitable or relief
organization, whether or not such person receives meals or lodging or nominal
reimbursements or vouchers for meals, lodging or expenses.
(21) A person performing
services under a property tax work-off program established under ORS 310.800.
(22) A person who
performs service as a caddy at a golf course in an established program for the
training and supervision of caddies under the direction of a person who is an
employee of the golf course.
(23)(a) Partners who are
actively licensed under ORS 671.525 or 701.021 and who have a substantial
ownership interest in a partnership. If all partners are members of the same
family and are parents, spouses, sisters, brothers, daughters or sons,
daughters-in-law or sons-in-law or grandchildren, all such partners may elect
to be nonsubject workers. For all other partnerships licensed under ORS 671.510
to 671.760 or 701.021, the maximum number of exempt partners shall be whichever
is the greater of the following:
(A) Two partners; or
(B) One partner for each
10 partnership employees.
(b) When labor or
services are performed under contract for remuneration, notwithstanding ORS
656.005 (30), the partnership qualifies as an independent contractor. Any
partnership licensed under ORS 671.525 or 701.021 and involved in activities
subject thereto is conclusively presumed to be an independent contractor.
(24)(a) Corporate
officers who are directors of a corporation actively licensed under ORS 671.525
or 701.021 and who have a substantial ownership interest in the corporation,
regardless of the nature of the work performed. If all officers of the
corporation are members of the same family and are parents, spouses, sisters,
brothers, daughters or sons, daughters-in-law or sons-in-law or grandchildren,
all such officers may elect to be nonsubject workers. For all other
corporations licensed under ORS 671.510 to 671.760 or 701.021, the maximum
number of exempt corporate officers shall be whichever is the greater of the
following:
(A) Two corporate
officers; or
(B) One corporate
officer for each 10 corporate employees.
(b) When labor or
services are performed under contract for remuneration, notwithstanding ORS
656.005 (30), the corporation qualifies as an independent contractor. Any
corporation licensed under ORS 671.525 or 701.021 and involved in activities
subject thereto is conclusively presumed to be an independent contractor.
(25)(a) Limited
liability company members who are members of a company actively licensed under
ORS 671.525 or 701.021 and who have a substantial ownership interest in the
company, regardless of the nature of the work performed. If all members of the
company are members of the same family and are parents, spouses, sisters,
brothers, daughters or sons, daughters-in-law or sons-in-law or grandchildren,
all such members may elect to be nonsubject workers. For all other companies
licensed under ORS 671.510 to 671.760 or 701.021, the maximum number of exempt
company members shall be whichever is the greater of the following:
(A) Two company members;
or
(B) One company member
for each 10 company employees.
(b) When labor or
services are performed under contract for remuneration, notwithstanding ORS
656.005 (30), the company qualifies as an independent contractor. Any company
licensed under ORS 671.525 or 701.021 and involved in activities subject
thereto is conclusively presumed to be an independent contractor.
(26) A person serving as
a referee or assistant referee in a youth or adult recreational soccer match
whose services are retained on a match-by-match basis.
(27) A person performing
language translator or interpreter services that are provided for others
through an agent or broker.
(28) A person who
operates, and who has an ownership or leasehold interest in, a passenger motor
vehicle that is operated as a taxicab or for nonemergency medical
transportation. As used in this subsection:
(a) “Lease” means a
contract under which the lessor provides a vehicle to a lessee for
consideration.
(b) “Leasehold”
includes, but is not limited to, a lease for a shift or a longer period.
(c) “Passenger motor
vehicle that is operated as a taxicab” means a vehicle that:
(A) Has a passenger
seating capacity that does not exceed seven persons;
(B) Is transporting
persons, property or both on a route that begins or ends in
(C)(i) Carries
passengers for hire when the destination and route traveled may be controlled
by a passenger and the fare is calculated on the basis of any combination of an
initial fee, distance traveled or waiting time; or
(ii) Is in use under a
contract to provide specific service to a third party to transport designated
passengers or to provide errand services to locations selected by the third
party.
(d) “Passenger motor
vehicle that is operated for nonemergency medical transportation” means a
vehicle that:
(A) Has a passenger
seating capacity that does not exceed seven persons;
(B) Is transporting
persons, property or both on a route that begins or ends in
(C) Provides medical
transportation services under contract with or on behalf of a mass transit or
transportation district.
SECTION 4. Section 5 of this 2008 Act is added to and
made a part of ORS chapter 657.
SECTION 5. (1)
As used in this chapter, “employment” does not include service provided in
conjunction with skiing activities or events for a nonprofit employing unit by
a person who receives no remuneration other than ski passes for the service
provided.
(2) The provisions of
subsection (1) of this section apply only to the extent permitted by 26 U.S.C.
3306(c)(10)(A).
SECTION 6. This
2008 Act being necessary for the immediate preservation of the public peace,
health and safety, an emergency is declared to exist, and this 2008 Act takes
effect on its passage.
Approved by the Governor March 11, 2008
Filed in the office of Secretary of State March 11, 2008
Effective date March 11, 2008
__________