Chapter 106 Oregon Laws 2011

AN ACT

HB 2347

Relating to the definition of “employment” for purposes of unemployment insurance; creating new provisions; amending ORS 657.030; and declaring an emergency.

Be It Enacted by the People of the State of Oregon:

SECTION 1. Section 2 of this 2011 Act and ORS 657.078 and 657.093 are added to and made a part of ORS 657.043 to 657.094.

SECTION 2. (1) As used in this chapter, “employment” does not include officiating services performed by individuals in recreational, interscholastic or intercollegiate sporting events or contests.

(2) As used in this section:

(a) “Officiating services” means overseeing the play of a sporting event or contest, judging whether the rules are being followed and penalizing participants for infringing the rules.

(b) “Sporting event or contest” means any sporting competition in which the participants are not professional athletes or contestants or are not remunerated for their participation.

(3) Subsection (1) of this section does not apply to officiating services performed for:

(a) A nonprofit employing unit;

(b) This state;

(c) A political subdivision of this state; or

(d) An Indian tribe.

SECTION 3. ORS 657.030 is amended to read:

657.030. (1) As used in this chapter, [unless the context requires otherwise, and subject to] except as provided in ORS 657.035, 657.040 and [657.045 to 657.094, or any other section which excludes services from the term “employment,”] 657.043 to 657.094, “employment” means service for an employer, including service in interstate commerce, within or outside [of] the United States, performed for remuneration or under any contract of hire, written or oral, express or implied.

(2) Notwithstanding any other provisions of this chapter, “employment” [shall include service] includes service that is:

(a) [Which is] Subject to the tax imposed by the Federal Unemployment Tax Act; or

(b) [Which is] Required to be covered under this chapter as a condition for employers to receive a full tax credit against the tax imposed by the Federal Unemployment Tax Act.

(3) Notwithstanding subsections (1) and (2) of this section, “employment” does not include:

(a) Service performed in the employ of a school, college or university, if [such] the service is performed by a student who is enrolled and is regularly attending classes at [such] the school, college or university, or by the spouse of [such a] the student, if [such] the spouse is advised at the time [such] the spouse commences to perform [such] the service, that the employment of [such] the spouse [to perform such service] is provided under a program to provide financial assistance to [such] the student by [such] the school, college, or university, and [such] the employment [will not be] is not covered by any program of unemployment insurance.

(b) Service performed in the employ of a hospital, if [such] the service is performed by a patient of [such] the hospital.

(c) Service performed as a student nurse in the employ of a hospital or a nurses’ training school by an individual who is enrolled in a nurses’ training school chartered or approved pursuant to the laws of this state.

(d) Service performed by an individual who is enrolled at a nonprofit or public educational institution [which] that normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on as a student in a full-time program, taken for credit at [such] the institution, [which] that combines academic instruction with work experience, if [such] the service is an integral part of [such] the program, and [such] the program has been approved by the Director of the Employment Department, and [such] the institution has so certified to the employer, except that this paragraph [shall] does not apply to service performed in a program established for or on behalf of an employer or group of employers.

(e) Service performed by a full-time student in the employ of an organized camp described in section 3306(c)(20) of the Internal Revenue Code:

(A) If [such] the camp:

(i) Did not operate for more than seven months in the calendar year and did not operate more than seven months in the preceding calendar year; or

(ii) Had average gross receipts for any six months in the preceding calendar year [which] that were not more than 33-1/3 percent of its average gross receipts for the other six months in the preceding calendar year; and

(B) If [such] the full-time student performed services in the employ of [such] the camp for less than 13 calendar weeks in [such] the calendar year.

(4) As used in subsection (3)(e) of this section, an individual shall be treated as a full-time student for any period:

(a) During which the individual is enrolled as a full-time student at an educational institution; or

(b) [Which] That is between academic years or terms if:

(A) The individual was enrolled as a full-time student at an educational institution for the immediately preceding academic year or term; and

(B) There is a reasonable assurance that the individual will be [so] enrolled for the immediately succeeding academic year or term after the period described in subparagraph (A) of this paragraph.

SECTION 4. Section 2 of this 2011 Act applies to officiating services performed on or after the effective date of this 2011 Act.

SECTION 5. This 2011 Act being necessary for the immediate preservation of the public peace, health and safety, an emergency is declared to exist, and this 2011 Act takes effect on its passage.

Approved by the Governor May 19, 2011

Filed in the office of Secretary of State May 19, 2011

Effective date May 19, 2011

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