1.1.................... moves to amend H.F. No. 3127 as follows:
1.2Page 1, after line 7, insert:

1.3    "Section 1. Minnesota Statutes 2008, section 268.046, subdivision 1, is amended to
1.5    Subdivision 1. Tax accounts assigned. (a) Any person that contracts with a
1.6taxpaying employer to have that person obtain the taxpaying employer's workforce and
1.7provide workers to the taxpaying employer for a fee is, as of the effective date of the
1.8contract, assigned for the duration of the contract the taxpaying employer's account under
1.9section 268.045. That tax account must be maintained by the person separate and distinct
1.10from every other tax account held by the person and identified in a manner prescribed by
1.11the commissioner. The tax account is, for the duration of the contract, considered that
1.12person's account for all purposes of this chapter. The workers obtained from the taxpaying
1.13employer and any other workers provided by that person to the taxpaying employer,
1.14including officers of the taxpaying employer as defined in section 268.035, subdivision 20,
1.15clause (28), whose wages paid by the person are considered paid in covered employment
1.16under section 268.035, subdivision 24, for the duration of the contract between the
1.17taxpaying employer and the person, must, under section 268.044, be reported on the wage
1.18detail report under that tax account, and that person must pay any taxes due at the tax rate
1.19computed for that account under section 268.051, subdivision 2.
1.20    (b) Any workers of the taxpaying employer who are not covered by the contract
1.21under paragraph (a) must be reported by the taxpaying employer as a separate unit on the
1.22wage detail report under the tax account assigned under paragraph (a). Taxes and any
1.23other amounts due on the wages reported by the taxpaying employer under this paragraph
1.24may be paid directly by the taxpaying employer.
1.25    (c) If the taxpaying employer that contracts with a person under paragraph (a) does
1.26not have a tax account at the time of the execution of the contract, an account must be
1.27registered for the taxpaying employer under section 268.042 and the new employer tax
2.1rate under section 268.051, subdivision 5, must be assigned. The tax account is then
2.2assigned to the person as provided for in paragraph (a).
2.3    (d) A person that contracts with a taxpaying employer under paragraph (a)
2.4must, within 30 calendar days of the execution or termination of a contract, notify the
2.5commissioner by electronic transmission, in a format prescribed by the commissioner,
2.6of that execution or termination. The taxpaying employer's name, the account number
2.7assigned, and any other information required by the commissioner must be provided
2.8by that person.
2.9    (e) Any contract subject to paragraph (a) must specifically inform the taxpaying
2.10employer of the assignment of the tax account under this section and the taxpaying
2.11employer's obligation under paragraph (b). If there is a termination of the contract, the tax
2.12account is, as of the date of termination, immediately assigned to the taxpaying employer.
2.13EFFECTIVE DATE.This section is effective the day following final enactment."
2.14Page 10, line 1, before "Wage" insert "(a)"
2.15Page 10, after line 11, insert:
2.16"(b) An officer of a taxpaying employer referred to in section 268.046, subdivision
2.171, is subject to the limitations of this subdivision."
2.18Renumber the sections in sequence and correct the internal references
2.19Amend the title accordingly