COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.: 0654-01
Bill No.: SB 189
Subject: Employees - Employers; Employment Security; Labor and Industrial Relations Dept.; Labor and Management
Type: Original
Date: January 8, 2003
FISCAL SUMMARY
FUND AFFECTED | FY 2004 | FY 2005 | FY 2006 |
Total Estimated
Net Effect on General Revenue Fund |
$0 | $0 | $0 |
FUND AFFECTED | FY 2004 | FY 2005 | FY 2006 |
Total Estimated
Net Effect on Other State Funds |
$0 | $0 | $0 |
Numbers within parentheses: ( ) indicate costs or losses.
This fiscal note contains 3 pages.
FUND AFFECTED | FY 2004 | FY 2005 | FY 2006 |
Total Estimated
Net Effect on All Federal Funds |
$0 | $0 | $0 |
FUND AFFECTED | FY 2004 | FY 2005 | FY 2006 |
Local Government | $0 | $0 | $0 |
ASSUMPTION
Officials from the Department of Labor and Industrial Relations (DOL) state this proposal is federally mandated as a result of Section 166 of the Community Renewal Tax Relief Act of 2000 as enacted by the Consolidated Appropriations Act, 2001(CAA), PL 106-554 and requires states to make certain provisions for businesses solely owned by federally recognized Indian Tribes.
DOL notes the costs for reprinting forms and pamphlets due to changes created by the proposal would be absorbed. DOL notes current law does not conform to federal statutes and failure to pass the proposal could cost Missouri employers as much as $997 million annually due to the loss of Federal Unemployment Tax Act credits and the Division of Employment Security an estimated $40 million in federal funds.
Officials from the Office of the Attorney General assume costs of any actions to enforce the provisions of this proposal can be absorbed with existing resources.
FISCAL IMPACT - State Government | FY 2004
(10 Mo.) |
FY 2005 | FY 2006 |
$0 | $0 | $0 |
FISCAL IMPACT - Local Government | FY 2004
(10 Mo.) |
FY 2005 | FY 2006 |
$0 | $0 | $0 |
FISCAL IMPACT - Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal.
DESCRIPTION
This proposal treats Indian tribes like any other employer for the purposes of unemployment reimbursement, requiring them to either pay contributions or make payments in lieu of contributions to the Unemployment Compensation Trust Fund.
This proposal is federally mandated.
This proposal would not duplicate any other program and would not require additional capital improvements or rental space.
SOURCES OF INFORMATION
Department of Labor and Industrial Relations
Office of the Attorney General
Mickey Wilson, CPA
Director
January 8, 2003