1.1 	A bill for an act
1.2 	relating to unemployment insurance; modifying administrative, benefit, and tax 
1.3 	provisions;amending Minnesota Statutes 2008, sections 268.051, subdivisions 
1.4 	2, 5, 7; 268.07, as amended; 268.085, subdivision 9; Minnesota Statutes 2009 
1.5 	Supplement, sections 268.052, subdivision 2; 268.053, subdivision 1; 268.085, 
1.6 	subdivision 1; 268.136, subdivision 1.
1.7 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.8 	Section 1. Minnesota Statutes 2008, section 268.051, subdivision 2, is amended to read:
1.9 		Subd. 2.Computation of tax rates; additional assessments. (a) For each calendar 
1.10 	year the commissioner shall must compute the tax rate of each taxpaying employer that 
1.11 	qualifies for an experience rating by adding the base tax rate to the employer's experience 
1.12 	rating along with assigning any appropriate additional assessment under paragraph (d) (c).
1.13 	(b) The base tax rate for the calendar year and any additional assessments under this 
1.14 	subdivision are determined based upon the amount in the trust fund on March 31 of the 
1.15 	prior year as a percentage of total wages paid in covered employment. The base tax rate is:
1.16 	(1) one-tenth of one percent if the trust fund is equal to or more than 0.75 percent;
1.17 	(2) two-tenths of one percent if the trust fund is less than 0.75 percent but equal to or 
1.18 	more than 0.65 percent;
1.19 	(3) three-tenths of one percent if the trust fund is less than 0.65 percent but equal 
1.20 	to or more than 0.55 percent; or
1.21 	(4) four-tenths of one percent if the trust fund is less than 0.55 percent., but has a 
1.22 	positive balance; or
1.23 	(5) five-tenths of one percent if the trust fund has a negative balance and is 
1.24 	borrowing from the federal unemployment trust fund in order to pay unemployment 
1.25 	benefits as provided for under section 268.194, subdivision 6.
2.1 	(c) There is a "falling trust fund adjustment" to the base tax rate for the calendar year 
2.2 	if the amount in the trust fund on March 31 of the prior year is less than 0.75 percent of 
2.3 	total wages paid in covered employment and:
2.4 	(1) the amount in the trust fund on March 31 of the prior year is ten percent or more 
2.5 	below the amount in the trust fund on March 31 of the year before that; or
2.6 	(2) the amount in the trust fund on March 31 of the prior year is greater than the 
2.7 	amount in the trust fund on June 30 of that same year.
2.8 	If a "falling trust fund adjustment" is applicable, then the base tax rate is one-tenth of one 
2.9 	percent greater than otherwise provided for under paragraph (b).
2.10 	(d) (c) In addition to the base tax rate, there is an additional assessment for the 
2.11 	calendar year on the quarterly unemployment taxes due from every taxpaying employer if 
2.12 	the amount in the trust fund on March 31 of the prior year is less than 0.55 percent of total 
2.13 	wages paid in covered employment. The assessment is as follows:
2.14 	(1) a five percent assessment if the trust fund is less than 0.55 percent but equal to or 
2.15 	more than 0.45 percent;
2.16 	(2) a ten percent assessment if the trust fund is less than 0.45 percent but equal 
2.17 	to or more than 0.35 percent; or
2.18 	(3) a 14 percent assessment if the trust fund is less than 0.35 percent.
2.19 	(e) (d) For the purposes of this subdivision, the trust fund does not include any 
2.20 	money borrowed from the federal unemployment trust fund provided for in section 
2.21 	268.194, subdivision 6. 
2.22 	(f) (e) For the purposes of this subdivision, total wages paid in covered employment 
2.23 	are those wages paid to all employees in covered employment during the calendar year 
2.24 	before the March 31 date used in paragraph (b).
2.25 	(g) (f) The base tax rate and any additional assessments are assessed on all taxpaying 
2.26 	employers to cover a portion of the costs to the trust fund for unemployment benefits paid 
2.27 	that do not affect any single employer's future experience rating because:
2.28 	(1) the employer's experience rating is limited by the maximum under subdivision 3, 
2.29 	paragraph (b);
2.30 	(2) the employer has ceased doing business; or
2.31 	(3) the unemployment benefits paid have been determined not to be used in 
2.32 	computing the employer's experience rating under section 268.047, subdivision 2 or 3.

2.33 	Sec. 2. Minnesota Statutes 2008, section 268.051, subdivision 5, is amended to read:
2.34 		Subd. 5.Tax rate for new employers. (a) Each new taxpaying employer that does 
2.35 	not qualify for an experience rating under subdivision 3, except new employers in a high 
3.1 	experience rating industry, must be assigned, for a calendar year, a tax rate the higher of 
3.2 	(1) one percent, or (2) the tax rate computed, to the nearest one-hundredth 1/100 of a 
3.3 	percent, by dividing the total amount of unemployment benefits paid all applicants during 
3.4 	the 48 calendar months ending on June 30 of the prior calendar year by the total taxable 
3.5 	wages of all taxpaying employers during the same period, plus the applicable base tax rate 
3.6 	and any additional assessments under subdivision 2, paragraph (d).
3.7 	(b) Each new taxpaying employer in a high experience rating industry that does not 
3.8 	qualify for an experience rating under subdivision 3, must be assigned, for a calendar 
3.9 	year, a tax rate the higher of 8.00 percent,(1) that assigned under paragraph (a), or (2) 
3.10 	the tax rate, computed to the nearest 1/100 of a percent, by dividing the total amount 
3.11 	of unemployment benefits paid to all applicants from high experience rating industry 
3.12 	employers during the 48 calendar months ending on June 30 of the prior calendar year by 
3.13 	the total taxable wages of all high experience rating industry employers during the same 
3.14 	period, to a maximum provided for under subdivision 3, paragraph (b), plus the applicable 
3.15 	base tax rate and any additional assessments under subdivision 2, paragraph (d). 
3.16 	(c) An employer is considered to be in a high experience rating industry if:
3.17 	(1) the employer is engaged in residential, commercial, or industrial construction, 
3.18 	including general contractors;
3.19 	(2) the employer is engaged in sand, gravel, or limestone mining;
3.20 	(3) the employer is engaged in the manufacturing of concrete, concrete products, 
3.21 	or asphalt; or
3.22 	(4) the employer is engaged in road building, repair, or resurfacing, including bridge 
3.23 	and tunnels and residential and commercial driveways and parking lots.
3.24 	(c)(d) The commissioner shall send to the new employer, by mail or electronic 
3.25 	transmission, notice of the tax rate assigned. An employer may appeal the assignment of a 
3.26 	tax rate in accordance with the procedures in subdivision 6, paragraph (c).

3.27 	Sec. 3. Minnesota Statutes 2008, section 268.051, subdivision 7, is amended to read:
3.28 		Subd. 7.Tax rate buydown. (a) Any taxpaying employer that has been assigned 
3.29 	a tax rate based upon an experience rating, and has no amounts past due under this 
3.30 	chapter, may, upon the payment of an amount equivalent to any portion or all of the 
3.31 	unemployment benefits used in computing the experience rating plus a surcharge of 25 
3.32 	percent, obtain a cancellation of unemployment benefits used equal to the payment made, 
3.33 	less the surcharge. The payment is applied to the last unemployment benefits paid that are 
3.34 	used in computing the experience rating. Upon the payment, the commissioner shall must
3.35 	compute a new experience rating for the employer, and compute a new tax rate.
4.1 	(b) Payments for a tax rate buydown may be made only by electronic payment 
4.2 	and must be received within 120 calendar days from the beginning of the calendar year 
4.3 	for which the tax rate is effective.
4.4 	(c) For calendar years 2011, 2012, and 2013, the surcharge of 25 percent provided 
4.5 	for in paragraph (a) does not apply.

4.6 	Sec. 4. Minnesota Statutes 2009 Supplement, section 268.052, subdivision 2, is 
4.7 	amended to read:
4.8 		Subd. 2.Election by state or political subdivision to be taxpaying employer. (a) 
4.9 	The state or political subdivision may elect to be a taxpaying employer for any calendar 
4.10 	year if a notice of election is filed within 30 calendar days following January 1 of that 
4.11 	calendar year. The election is effective at the beginning of the next calendar quarter. Upon 
4.12 	election, the state or political subdivision must be assigned the new employer tax rate 
4.13 	under section 268.051, subdivision 5, for the calendar year of the election and unless or 
4.14 	until it qualifies for an experience rating under section 268.051, subdivision 3.
4.15 	(b) An election is for a minimum period of two 24 calendar years months following 
4.16 	the effective date of the election and continue unless a notice terminating the election 
4.17 	is filed not later than 30 calendar days before the beginning of the calendar year. The 
4.18 	termination is effective at the beginning of the next calendar year quarter.
4.19 	(c)(b) The method of payments to the trust fund under subdivisions 3 and 4 applies 
4.20 	to all taxes paid by or due from the state or political subdivision that elects to be taxpaying 
4.21 	employers under this subdivision.
4.22 	(d)(c) A notice of election or a notice terminating election must be filed by 
4.23 	electronic transmission in a format prescribed by the commissioner.

4.24 	EFFECTIVE DATE. This section is effective November 30, 2010.

4.25 	Sec. 5. Minnesota Statutes 2009 Supplement, section 268.053, subdivision 1, is 
4.26 	amended to read:
4.27 		Subdivision 1.Election. (a) Any nonprofit organization that has employees in 
4.28 	covered employment must pay taxes on a quarterly basis in accordance with section 
4.29 	268.051 unless it elects to make reimbursements to the trust fund the amount of 
4.30 	unemployment benefits charged to its reimbursable account under section 268.047.
4.31 	The organization may elect to make reimbursements for a period of not less than two
4.32 	24 calendar years months beginning with the date that the organization was determined to 
4.33 	be an employer with covered employment by filing a notice of election not later than 30 
4.34 	calendar days after the date of the determination.
5.1 	(b) Any nonprofit organization that makes an election will continue to be liable for 
5.2 	reimbursements until it files a notice terminating its election not later than 30 calendar 
5.3 	days before the beginning of the calendar year quarter the termination is to be effective.
5.4 	(c) A nonprofit organization that has been making reimbursements that files a notice 
5.5 	of termination of election must be assigned the new employer tax rate under section 
5.6 	268.051, subdivision 5, for the calendar year of the termination of election and unless or
5.7 	until it qualifies for an experience rating under section 268.051, subdivision 3.
5.8 	(d)(c) Any nonprofit organization that has been paying taxes may elect to make 
5.9 	reimbursements by filing no less than 30 calendar days before January 1 of any calendar 
5.10 	year a notice of election. The election is effective at the beginning of the next calendar 
5.11 	quarter. The election is not terminable by the organization for that and the next 24
5.12 	calendar year months.
5.13 	(e)(d) The commissioner may for good cause extend the period that a notice of 
5.14 	election, or a notice of termination, must be filed and may permit an election to be 
5.15 	retroactive.
5.16 	(f)(e) A notice of election or notice terminating election must be filed by electronic 
5.17 	transmission in a format prescribed by the commissioner.

5.18 	EFFECTIVE DATE. This section is effective November 30, 2010.

5.19 	Sec. 6. Minnesota Statutes 2008, section 268.07, as amended by Laws 2009, chapter 
5.20 	15, sections 5 and 6, and chapter 78, article 3, section 6, and article 4, sections 19 to 
5.21 	21, is amended to read:
5.22 	268.07 BENEFIT ACCOUNT.
5.23 		Subdivision 1.Application for unemployment benefits; determination of benefit 
5.24 	account. (a) An application for unemployment benefits may be filed in person, by mail, 
5.25 	or by electronic transmission as the commissioner may require. The applicant must be 
5.26 	unemployed at the time the application is filed and must provide all requested information 
5.27 	in the manner required. If the applicant is not unemployed at the time of the application 
5.28 	or fails to provide all requested information, the communication is not considered an 
5.29 	application for unemployment benefits.
5.30 	(b) The commissioner must examine each application for unemployment benefits to 
5.31 	determine the base period and the benefit year, and based upon all the covered employment 
5.32 	in the base period the commissioner shall determine the weekly unemployment benefit 
5.33 	amount available, if any, and the maximum amount of unemployment benefits available, if 
5.34 	any. The determination, which is a document separate and distinct from a document titled 
6.1 	a determination of eligibility or determination of ineligibility issued under section 268.101, 
6.2 	must be titled determination of benefit account. A determination of benefit account must 
6.3 	be sent to the applicant and all base period employers, by mail or electronic transmission.
6.4 	(c) If a base period employer did not provide wage detail information for the 
6.5 	applicant as required under section 268.044, or provided erroneous information, or wage 
6.6 	detail is not yet due and the applicant is using an alternate base period under section 
6.7 	268.035, subdivision 4, paragraph (d), the commissioner may accept an applicant 
6.8 	certification of wage credits, based upon the applicant's records, and issue a determination 
6.9 	of benefit account. 
6.10 	(d) An employer must provide wage detail information on an applicant within five 
6.11 	calendar days of request by the commissioner, in a manner and format requested, when:
6.12 	(1) the applicant is using an alternate base period under section 268.035, subdivision 
6.13 	4, paragraph (d); and
6.14 	(2) wage detail under section 268.044 is not yet required to have been filed by 
6.15 	the employer.
6.16 	(e) The commissioner may, at any time within 24 months from the establishment of 
6.17 	a benefit account, reconsider any determination of benefit account and make an amended 
6.18 	determination if the commissioner finds that the wage credits listed in the determination 
6.19 	was were incorrect for any reason. An amended determination of benefit account must 
6.20 	be promptly sent to the applicant and all base period employers, by mail or electronic 
6.21 	transmission. This subdivision does not apply to documents titled determinations of 
6.22 	eligibility or determinations of ineligibility issued under section 268.101.
6.23 	(f) If an amended determination of benefit account reduces the weekly 
6.24 	unemployment benefit amount or maximum amount of unemployment benefits available, 
6.25 	any unemployment benefits that have been paid greater than the applicant was entitled 
6.26 	is considered an overpayment of unemployment benefits. A determination or amended 
6.27 	determination issued under this section that results in an overpayment of unemployment 
6.28 	benefits must set out the amount of the overpayment and the requirement under section 
6.29 	268.18, subdivision 1, that the overpaid unemployment benefits must be repaid. 
6.30 		Subd. 2.Benefit account requirements and weekly unemployment benefit 
6.31 	amount and maximum amount of unemployment benefits. (a) Unless paragraph (b) 
6.32 	applies, to establish a benefit account:
6.33 	(1) using the primary base period under section 268.035, subdivision 4, paragraph 
6.34 	(a), an applicant must have:
6.35 	(1)(i) wage credits in the high quarter of $1,000 or more; and
6.36 	(2)(ii) wage credits, in other than the high quarter, of $250 or more.; or
7.1 	To establish a benefit account
7.2 	(2) using the secondary base period under section 268.035, subdivision 4, paragraph 
7.3 	(b), an applicant must have wage credits in the high quarter of $1,000 or more.
7.4 	(b) To establish a new benefit account within 52 calendar weeks following the 
7.5 	expiration of the benefit year on a prior benefit account, an applicant must meet the 
7.6 	requirements of paragraph (a) and must have performed services in covered employment 
7.7 	in a calendar quarter that started after the effective date of the prior benefit account. The 
7.8 	wage credits for those services must be at least eight times the weekly benefit amount on 
7.9 	the prior benefit account. One of the reasons for this paragraph is to prevent an applicant 
7.10 	from establishing a second benefit account as a result of one loss of employment.
7.11 		Subd. 2a.Weekly unemployment benefit amount and maximum amount of 
7.12 	unemployment benefits available. (b)(a) If an applicant has established a benefit 
7.13 	account under subdivision 2, the weekly unemployment benefit amount available during 
7.14 	the applicant's benefit year is the higher of:
7.15 	(1) 50 percent of the applicant's average weekly wage during the base period, to a 
7.16 	maximum of 66-2/3 percent of the state's average weekly wage; or
7.17 	(2) 50 percent of the applicant's average weekly wage during the high quarter, to a 
7.18 	maximum of 43 percent of the state's average weekly wage.
7.19 	The applicant's average weekly wage under clause (1) is computed by dividing 
7.20 	the total wage credits by 52. The applicant's average weekly wage under clause (2) is 
7.21 	computed by dividing the high quarter wage credits by 13.
7.22 	(c) (b) The state's maximum weekly benefit amount, computed in accordance with 
7.23 	section 268.035, subdivision 23, applies to a benefit account established effective on or 
7.24 	after the last Sunday in October. Once established, an applicant's weekly unemployment 
7.25 	benefit amount is not affected by the last Sunday in October change in the state's maximum 
7.26 	weekly unemployment benefit amount. 
7.27 	(d) (c) The maximum amount of unemployment benefits available on any benefit 
7.28 	account is the lower of:
7.29 	(1) 33-1/3 percent of the applicant's total wage credits; or
7.30 	(2) 26 times the applicant's weekly unemployment benefit amount.
7.31 		Subd. 3.Second benefit account requirements. To establish a second benefit 
7.32 	account following the expiration of a benefit year on a prior benefit account, an applicant 
7.33 	must meet the requirements of subdivision 2 and must have performed services in covered 
7.34 	employment after the effective date of the prior benefit account. The wages paid for those 
7.35 	services must be at least eight times the weekly unemployment benefit amount of the prior 
8.1 	benefit account. Part of the reason for this subdivision is to prevent an applicant from 
8.2 	establishing more than one benefit account as a result of one loss of employment.
8.3 		Subd. 3a.Right of appeal. (a) A determination or amended determination of benefit 
8.4 	account is final unless an applicant or base period employer within 20 calendar days 
8.5 	after the sending of the determination or amended determination files an appeal. Every 
8.6 	determination or amended determination of benefit account must contain a prominent 
8.7 	statement indicating in clear language the consequences of not appealing. Proceedings on 
8.8 	the appeal are conducted in accordance with section 268.105. 
8.9 	(b) Any applicant or base period employer may appeal from a determination or 
8.10 	amended determination of benefit account on the issue of whether services performed 
8.11 	constitute employment and, whether the employment is considered covered employment, 
8.12 	and whether money paid constitutes wages. Proceedings on the appeal are conducted in 
8.13 	accordance with section 268.105. 
8.14 		Subd. 3b.Limitations on applications and benefit accounts. (a) An application for 
8.15 	unemployment benefits is effective the Sunday of the calendar week that the application 
8.16 	was filed. An application for unemployment benefits may be backdated one calendar week 
8.17 	before the Sunday of the week the application was actually filed if the applicant requests 
8.18 	the backdating at the time the application is filed. An application may be backdated only if 
8.19 	the applicant had no employment during the period of the backdating. If an individual 
8.20 	attempted to file an application for unemployment benefits, but was prevented from filing 
8.21 	an application by the department, the application is effective the Sunday of the calendar 
8.22 	week the individual first attempted to file an application.
8.23 	(b) A benefit account established under subdivision 2 is effective the date the 
8.24 	application for unemployment benefits was effective.
8.25 	(c) A benefit account, once established, may later be withdrawn only if:
8.26 	(1) the applicant has not been paid any unemployment benefits on that benefit 
8.27 	account; and
8.28 	(2) a new application for unemployment benefits is filed and a new benefit account is 
8.29 	established at the time of the withdrawal.
8.30 	A determination or amended determination of eligibility or ineligibility issued under 
8.31 	section 268.101, that was sent before the withdrawal of the benefit account, remains in 
8.32 	effect and is not voided by the withdrawal of the benefit account. A determination of 
8.33 	ineligibility requiring subsequent earnings to satisfy the period of ineligibility under 
8.34 	section 268.095, subdivision 10, applies to the weekly unemployment benefit amount on 
8.35 	the new benefit account.
9.1 	Subdivision 1, paragraph (e), may not be used to circumvent the limitations of 
9.2 	this paragraph.
9.3 	(d) An application for unemployment benefits is not allowed before the Sunday 
9.4 	following the expiration of the benefit year on a prior benefit account. Except as allowed 
9.5 	under paragraph (c), an applicant may establish only one benefit account each 52 calendar 
9.6 	weeks.

9.7 	Sec. 7. Minnesota Statutes 2009 Supplement, section 268.085, subdivision 1, is 
9.8 	amended to read:
9.9 		Subdivision 1.Eligibility conditions. An applicant may be eligible to receive 
9.10 	unemployment benefits for any week if:
9.11 	(1) the applicant has filed a continued request for unemployment benefits for that 
9.12 	week under section 268.0865;
9.13 	(2) the week for which unemployment benefits are requested is in the applicant's 
9.14 	benefit year;
9.15 	(3) the applicant was unemployed as defined in section 268.035, subdivision 26;
9.16 	(4) the applicant was available for suitable employment as defined in subdivision 
9.17 	15. The applicant's weekly unemployment benefit amount is reduced one-fifth for each 
9.18 	day the applicant is unavailable for suitable employment. This clause does not apply to 
9.19 	an applicant who is in reemployment assistance training, or each day the applicant is on 
9.20 	jury duty or serving as an election judge;
9.21 	(5) the applicant was actively seeking suitable employment as defined in subdivision 
9.22 	16. This clause does not apply to an applicant who is in reemployment assistance training 
9.23 	or who was on jury duty throughout the week;
9.24 	(6) the applicant has served a nonpayable waiting period of one week that the 
9.25 	applicant is otherwise entitled to some amount of unemployment benefits. This clause 
9.26 	does not apply if the applicant would have been entitled to federal disaster unemployment 
9.27 	assistance because of a disaster in Minnesota, but for the applicant's establishment of a 
9.28 	benefit account under section 268.07; and
9.29 	(7) the applicant has been participating in reemployment assistance services, such 
9.30 	as job search and resume writing classes, if the applicant has been determined in need 
9.31 	of reemployment assistance services by the commissioner, unless the applicant has good 
9.32 	cause for failing to participate.

9.33 	Sec. 8. Minnesota Statutes 2008, section 268.085, subdivision 9, is amended to read:
10.1 		Subd. 9.Business owners. Wage credits from an employer may not be used for 
10.2 	unemployment benefit purposes by any applicant who:
10.3 	(1) individually, jointly, or in combination with the applicant's spouse, parent, or 
10.4 	child owns or controls directly or indirectly 25 percent or more interest in the employer; or
10.5 	(2) is the spouse, parent, or minor child of any individual who owns or controls 
10.6 	directly or indirectly 25 percent or more interest in the employer.
10.7 	This subdivision is effective when the applicant has been paid five times the 
10.8 	applicant's weekly unemployment benefit amount in the current benefit year. This 
10.9 	subdivision does not apply if the applicant had wages paid of $7,500 or more from the 
10.10 	employer covered by this subdivision in each of the 16 calendar quarters prior to the 
10.11 	effective date of the benefit account.

10.12 	Sec. 9. Minnesota Statutes 2009 Supplement, section 268.136, subdivision 1, is 
10.13 	amended to read:
10.14 		Subdivision 1.Shared work agreement requirements. (a) An employer may 
10.15 	submit a proposed shared work plan for an employee group to the commissioner for 
10.16 	approval in a manner and format set by the commissioner. The proposed agreement 
10.17 	must include:
10.18 	(1) a certified statement that the normal weekly hours of work of all of the proposed 
10.19 	participating employees were full time but are now reduced, or will be reduced, with a 
10.20 	corresponding reduction in pay, in order to prevent layoffs;
10.21 	(2) the name and Social Security number of each participating employee;
10.22 	(3) a certified statement of when each participating employee was first hired by the 
10.23 	employer, which must be at least one year before the proposed agreement is submitted;
10.24 	(4) the hours of work each participating employee will work each week for the 
10.25 	duration of the agreement, which must be at least 20 hours and no more than 32 hours 
10.26 	per week, except that the agreement may provide for a uniform vacation shutdown of up 
10.27 	to two weeks;
10.28 	(5) the proposed duration of the agreement, which must be at least two months and 
10.29 	not more than one year, although an agreement may be extended for up to an additional 
10.30 	year upon approval of the commissioner;
10.31 	(6) a starting date beginning on a Sunday at least 15 calendar days after the date 
10.32 	the proposed agreement is submitted; and
10.33 	(7) a signature of an owner or officer of the employer who is listed as an owner or 
10.34 	officer on the employer's account under section 268.045.
10.35 	(b) An agreement may not be approved for an employer that:
11.1 	(1) has any unemployment tax or reimbursements, including any interest, fees, 
11.2 	or penalties, due but unpaid; or
11.3 	(2) has the maximum experience rating provided for under section 268.051, 
11.4 	subdivision 3; or.
11.5 	(3) is in a high-experience rating industry as defined in section 268.051, subdivision 
11.6 	5.
11.7 	(c) A proposed shared work plan may not include an employee who is covered by 
11.8 	a collective bargaining agreement unless the union representing the employee agrees 
11.9 	that the employee will participate.

11.10 	Sec. 10. SPECIAL STATE EXTENDED UNEMPLOYMENT INSURANCE 
11.11 	PROGRAM.
 11.12 		Subdivision 1.Purpose. The purpose of this section is to provide an extension 
11.13 	of unemployment insurance benefits to those applicants who have exhausted all other 
11.14 	unemployment insurance benefits but do not meet the special requirement that an applicant 
11.15 	has earned a certain amount of base period wages to qualify for extended benefits under 
11.16 	Minnesota Statutes, section 268.115.
11.17 		Subd. 2.Eligibility. (a) Special state extended unemployment insurance benefits 
11.18 	are payable to an applicant who does not qualify for extended unemployment insurance 
11.19 	benefits solely because the applicant does not meet the requirement of Minnesota Statutes, 
11.20 	section 268.115, subdivision 3, clause (3), that the applicant have wage credits of not less 
11.21 	than 40 times the applicant's weekly benefit amount.
11.22 	(b) Except as provided in paragraph (a), all requirements for extended unemployment 
11.23 	benefits and all other requirements of Minnesota Statutes, chapter 268, must be met in 
11.24 	order for an applicant to be eligible for special state extended unemployment insurance 
11.25 	benefits.
11.26 	(c) Except as provided for in paragraph (d), special state extended unemployment 
11.27 	insurance benefits are payable in the same amounts, for the same duration, and for the 
11.28 	same time period as provided for under Minnesota Statutes, section 268.115.
11.29 	(d) The maximum amount of special state extended unemployment insurance 
11.30 	benefits available to an applicant is reduced by the amount of special state emergency 
11.31 	unemployment insurance benefits paid the applicant under Laws 2009, chapter 1, section 2.
11.32 		Subd. 3.Payment from trust fund. Special state extended unemployment 
11.33 	insurance benefits are payable from the Minnesota unemployment insurance trust fund. 
11.34 	Special state extended unemployment insurance benefits must not be used in computing 
12.1 	the future unemployment insurance tax rate of a taxpaying employer, and they must not be 
12.2 	charged to the reimbursing account of government or nonprofit employers.
12.3 		Subd. 4.Expiration. This section expires on March 26, 2011, and no benefits may 
12.4 	be paid under this section for a week beginning after that date.

12.5 	EFFECTIVE DATE. This section is effective June 30, 2010.

12.6 	Sec. 11. REVISOR'S INSTRUCTION.
 12.7 	The revisor of statutes shall renumber each section of Minnesota Statutes listed in 
12.8 	column A with the number in column B.

12.9		Column A
	Column B
	
12.10		268.035, subdivision 12b
	268.035, subdivision 12d
	
12.11		268.035, subdivision 21a
	268.035, subdivision 21c
	
12.12		268.035, subdivision 20a
	268.035, subdivision 21b
	
12.13		268.035, subdivision 25a
	268.035, subdivision 25c