| | | Be it enacted by the People of the State of Maine as follows: |
|
| | | Sec. 1. 26 MRSA §1221-B is enacted to read: |
|
| | | §1221-B.__Treatment of Indian tribes |
|
| | | 1.__Definitions.__As used in this section, unless the context | | otherwise indicates, the following terms have the following | | meanings. |
|
| | | A.__"Employing unit," as defined in this chapter, includes | | any Indian tribe for which service in employment is | | performed. |
|
| | | B.__"Employment" includes service performed in the employ of | | an Indian tribe, as defined in the Federal Unemployment Tax | | Act, 26 United States Code, Chapter 23, Section 3306(u), | | 2000, referred to in this section as "FUTA," as long as that | | service is excluded from the definition of employment as | | defined in 26 United States Code, Section 3306(c) solely by | | reason of 26 United States Code, Section 3306(c)(7) and is | | not otherwise excluded from the definition of employment | | under this chapter.__For purposes of this paragraph, the | | exclusions from employment in section 1043, subsection 11, | | paragraph F, subparagraph (21), division (i), subdivisions | | (i), (ii), (iii), (iv) and (v) are applicable to services | | performed in the employ of an Indian tribe. |
|
| | | C.__"Indian tribe" means an Indian tribe or tribal unit, | | including a subdivision, subsidiary or business enterprise | | wholly owned by an Indian tribe subject to this chapter. |
|
| | | 2.__Benefits.__Benefits based on service in employment are | | payable in the same amount, on the same terms and subject to the | | same conditions as benefits payable on the basis of other service | | subject to this chapter. |
|
| | | 3.__Payments in lieu of contributions.__Contributions by | | Indian tribes for unemployment tax purposes are controlled by | | this subsection. |
|
| | | A.__An Indian tribe shall pay contributions under the same | | terms and conditions as all other subject employers unless | | that Indian tribe elects to pay into the fund amounts equal | | to the amount of benefits attributable to service in the | | employ of the Indian tribe. |
|
| | | B.__An Indian tribe electing to make payments in lieu of | | contributions shall make that election in the same manner and | | under the same conditions as provided in section 1221, |
|
|
