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1998 SESSION

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HB 776 Unemployment compensation; definition of employment.

Introduced by: R. Creigh Deeds | all patrons    ...    notes | add to my profiles

SUMMARY:

Unemployment compensation; definition of employment. Amends the definition of "employment" in the Virginia Unemployment Compensation Act. The term "employment" means service with respect to which a tax is required to be paid under any federal law imposing a tax against which credit may be taken for taxes required to be paid into a state unemployment fund or which as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act is required to be covered by state law. The bill removes from the definition of employment exclusions currently contained in Virginia law, thus making the definition of "employment" identical to that contained within the Federal Unemployment Tax Act.


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