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100 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | US Virgin Islands | VI | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of US Virgin Islands have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | True |
101 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Vermont | VT | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Vermont have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
102 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Washington | WA | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Washington have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | True |
103 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Wisconsin | WI | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Wisconsin have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
104 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | West Virginia | WV | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of West Virginia have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
105 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Wyoming | WY | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Wyoming have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
106 | 1-3 | 0 | provision | str | California | CA | DOMESTIC SERVICE—FUTA applies to any employer who, during any calendar quarter in the current or preceding calendar year, paid wages in cash of $1,000 or more for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority. The following table includes the provisions for states that do not utilize the FUTA definition for coverage of domestic service workers. | Given the table description, what are the provisions for domestic service in California, if different from the FUTA $1,000 rule? | Covers in-home supportive services provided under the Welfare and Institution Code; does not include an in-home support provider paid via public funds and who is the service recipient's minor child, parent, or spouse |
107 | 1-3 | 0 | provision | str | District of Columbia | DC | DOMESTIC SERVICE—FUTA applies to any employer who, during any calendar quarter in the current or preceding calendar year, paid wages in cash of $1,000 or more for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority. The following table includes the provisions for states that do not utilize the FUTA definition for coverage of domestic service workers. | Given the table description, what are the provisions for domestic service in District of Columbia, if different from the FUTA $1,000 rule? | At least $500 in quarterly wages |
108 | 1-3 | 0 | provision | str | Hawaii | HI | DOMESTIC SERVICE—FUTA applies to any employer who, during any calendar quarter in the current or preceding calendar year, paid wages in cash of $1,000 or more for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority. The following table includes the provisions for states that do not utilize the FUTA definition for coverage of domestic service workers. | Given the table description, what are the provisions for domestic service in Hawaii, if different from the FUTA $1,000 rule? | Excludes domestic in-home and community-based services for a person with developmental and intellectual disabilities under the Medicaid home and community-based services program or when provided to individuals ineligible for Medicaid and performed by an individual in the employ of a recipient of social service payments unless the individual is an employee and not an independent contractor of the recipient of social service payments under FUTA |
109 | 1-3 | 0 | provision | str | New York | NY | DOMESTIC SERVICE—FUTA applies to any employer who, during any calendar quarter in the current or preceding calendar year, paid wages in cash of $1,000 or more for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority. The following table includes the provisions for states that do not utilize the FUTA definition for coverage of domestic service workers. | Given the table description, what are the provisions for domestic service in New York, if different from the FUTA $1,000 rule? | At least $500 in quarterly wages |
110 | 1-3 | 0 | provision | str | Virginia | VA | DOMESTIC SERVICE—FUTA applies to any employer who, during any calendar quarter in the current or preceding calendar year, paid wages in cash of $1,000 or more for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority. The following table includes the provisions for states that do not utilize the FUTA definition for coverage of domestic service workers. | Given the table description, what are the provisions for domestic service in Virginia, if different from the FUTA $1,000 rule? | Excludes: (1) medical services performed by an individual employed to perform those services in a private residence or medical institution if the employing unit is the person receiving the services; and (2) services performed under agreement with a Public Human Service Agency in the home of the recipient of the service or the provider of the service |
111 | 1-3 | 0 | provision | str | US Virgin Islands | VI | DOMESTIC SERVICE—FUTA applies to any employer who, during any calendar quarter in the current or preceding calendar year, paid wages in cash of $1,000 or more for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority. The following table includes the provisions for states that do not utilize the FUTA definition for coverage of domestic service workers. | Given the table description, what are the provisions for domestic service in US Virgin Islands, if different from the FUTA $1,000 rule? | At least $500 in quarterly wages |
112 | 1-7 | 0 | metadata | str | Minnesota | MN | COVERAGE OF OFFICERS OF CORPORATIONS Under FUTA, an officer of a corporation is defined as an employee of the corporation, and wages paid to the employee are subject to the FUTA tax. However, some states have enacted exclusions from coverage (with the exception of any corporate officers for whom coverage is required under federal law) or restrictions on benefits for corporate officers. Since FUTA contains no exclusion, when states exclude these services from coverage, the employers of corporate officers are liable for the full FUTA tax on wages paid to these individuals. The following table outlines the exclusions and benefit restrictions selected by certain states. | Given the description above, what are the unemployment insurance exclusions and benefit restrictions for corporate officers in Minnesota? | An individual who has been paid 4 times their WBA may not use wages paid by an employing unit if the individual (a) individually or jointly with a spouse, parent, or child owns or controls 25% or more interest in the employing unit; or (b) is the spouse, parent, or minor child of any individual who owns or controls 25% or more interest in the employing unit; and (c) is not permanently separated from employment. Also exempts officers or shareholders in a family agricultural corporation. Contracts to obtain a taxpaying employer's workforce must include coverage of corporate officers for the duration of the contract. |
113 | 1-7 | 0 | metadata | str | New Jersey | NJ | COVERAGE OF OFFICERS OF CORPORATIONS Under FUTA, an officer of a corporation is defined as an employee of the corporation, and wages paid to the employee are subject to the FUTA tax. However, some states have enacted exclusions from coverage (with the exception of any corporate officers for whom coverage is required under federal law) or restrictions on benefits for corporate officers. Since FUTA contains no exclusion, when states exclude these services from coverage, the employers of corporate officers are liable for the full FUTA tax on wages paid to these individuals. The following table outlines the exclusions and benefit restrictions selected by certain states. | Given the description above, what are the unemployment insurance exclusions and benefit restrictions for corporate officers in New Jersey? | Excludes corporate officers and individuals with at least 5% ownership of employing business. |
114 | 1-7 | 0 | metadata | str | North Dakota | ND | COVERAGE OF OFFICERS OF CORPORATIONS Under FUTA, an officer of a corporation is defined as an employee of the corporation, and wages paid to the employee are subject to the FUTA tax. However, some states have enacted exclusions from coverage (with the exception of any corporate officers for whom coverage is required under federal law) or restrictions on benefits for corporate officers. Since FUTA contains no exclusion, when states exclude these services from coverage, the employers of corporate officers are liable for the full FUTA tax on wages paid to these individuals. The following table outlines the exclusions and benefit restrictions selected by certain states. | Given the description above, what are the unemployment insurance exclusions and benefit restrictions for corporate officers in North Dakota? | Exempts corporate officers when ¼ or more of the ownership interest was owned or controlled by the individual's spouse, child, or parent or by any combination of them if the corporation requests exemption from coverage. |
115 | 1-7 | 0 | metadata | str | Oklahoma | OK | COVERAGE OF OFFICERS OF CORPORATIONS Under FUTA, an officer of a corporation is defined as an employee of the corporation, and wages paid to the employee are subject to the FUTA tax. However, some states have enacted exclusions from coverage (with the exception of any corporate officers for whom coverage is required under federal law) or restrictions on benefits for corporate officers. Since FUTA contains no exclusion, when states exclude these services from coverage, the employers of corporate officers are liable for the full FUTA tax on wages paid to these individuals. The following table outlines the exclusions and benefit restrictions selected by certain states. | Given the description above, what are the unemployment insurance exclusions and benefit restrictions for corporate officers in Oklahoma? | Exempts services, not considered nonprofit, if the officer owns 100% of the stock. |
116 | 1-7 | 0 | metadata | str | Oregon | OR | COVERAGE OF OFFICERS OF CORPORATIONS Under FUTA, an officer of a corporation is defined as an employee of the corporation, and wages paid to the employee are subject to the FUTA tax. However, some states have enacted exclusions from coverage (with the exception of any corporate officers for whom coverage is required under federal law) or restrictions on benefits for corporate officers. Since FUTA contains no exclusion, when states exclude these services from coverage, the employers of corporate officers are liable for the full FUTA tax on wages paid to these individuals. The following table outlines the exclusions and benefit restrictions selected by certain states. | Given the description above, what are the unemployment insurance exclusions and benefit restrictions for corporate officers in Oregon? | Exempts services performed by corporate officers who are directors of the corporation, who have a substantial corporate ownership interest, and who are related by family if the corporation elects not to provide coverage for the related family members. |
117 | 1-7 | 0 | metadata | str | Texas | TX | COVERAGE OF OFFICERS OF CORPORATIONS Under FUTA, an officer of a corporation is defined as an employee of the corporation, and wages paid to the employee are subject to the FUTA tax. However, some states have enacted exclusions from coverage (with the exception of any corporate officers for whom coverage is required under federal law) or restrictions on benefits for corporate officers. Since FUTA contains no exclusion, when states exclude these services from coverage, the employers of corporate officers are liable for the full FUTA tax on wages paid to these individuals. The following table outlines the exclusions and benefit restrictions selected by certain states. | Given the description above, what are the unemployment insurance exclusions and benefit restrictions for corporate officers in Texas? | An individual will not be eligible for benefits from the date of the sale of a business and until the individual is re-employed and eligible for benefits based on the wages received through the new employment if the business was a corporation and the individual was an officer or a majority or controlling shareholder in the corporation, and was involved in the sale of the corporation; or if the business was a limited or general partnership and the individual was a limited or general partner who was involved in the sale of the partnership; or the business was a sole proprietorship and the individual was the proprietor who sold the business. |
118 | 1-7 | 0 | metadata | str | South Carolina | SC | COVERAGE OF OFFICERS OF CORPORATIONS Under FUTA, an officer of a corporation is defined as an employee of the corporation, and wages paid to the employee are subject to the FUTA tax. However, some states have enacted exclusions from coverage (with the exception of any corporate officers for whom coverage is required under federal law) or restrictions on benefits for corporate officers. Since FUTA contains no exclusion, when states exclude these services from coverage, the employers of corporate officers are liable for the full FUTA tax on wages paid to these individuals. The following table outlines the exclusions and benefit restrictions selected by certain states. | Given the description above, what are the unemployment insurance exclusions and benefit restrictions for corporate officers in South Carolina? | Exempts service performed by an officer of a corporation. A corporation may elect, in writing, to cover its officers and must notify its officers they are ineligible for UI benefits if the corporation does not elect to provide coverage. Coverage must be provided for at least 2 calendar years and shall terminate January 1 subsequent to the 2-year period if the employer files a written application before January 15 of that year. |
119 | 1-7 | 0 | metadata | str | Washington | WA | COVERAGE OF OFFICERS OF CORPORATIONS Under FUTA, an officer of a corporation is defined as an employee of the corporation, and wages paid to the employee are subject to the FUTA tax. However, some states have enacted exclusions from coverage (with the exception of any corporate officers for whom coverage is required under federal law) or restrictions on benefits for corporate officers. Since FUTA contains no exclusion, when states exclude these services from coverage, the employers of corporate officers are liable for the full FUTA tax on wages paid to these individuals. The following table outlines the exclusions and benefit restrictions selected by certain states. | Given the description above, what are the unemployment insurance exclusions and benefit restrictions for corporate officers in Washington? | Exempts services performed by corporate officers unless corporation elects coverage for all officers; wages for corporate officer must be less than 25% of total base year wages to be eligible for benefits. However, this exemption does not apply to corporate officers employed by nonprofit or governmental employers. |
120 | 1-7 | 0 | metadata | str | Wisconsin | WI | COVERAGE OF OFFICERS OF CORPORATIONS Under FUTA, an officer of a corporation is defined as an employee of the corporation, and wages paid to the employee are subject to the FUTA tax. However, some states have enacted exclusions from coverage (with the exception of any corporate officers for whom coverage is required under federal law) or restrictions on benefits for corporate officers. Since FUTA contains no exclusion, when states exclude these services from coverage, the employers of corporate officers are liable for the full FUTA tax on wages paid to these individuals. The following table outlines the exclusions and benefit restrictions selected by certain states. | Given the description above, what are the unemployment insurance exclusions and benefit restrictions for corporate officers in Wisconsin? | The amount of BPW used to compute total benefits payable to an individual may not exceed 10 times the individual's WBA based on the individual's employment with a corporation or a limited liability company that is treated as a corporation if ½ or more of the ownership interest in the corporation or limited liability company during the employment was owned or controlled by the individual's spouse or by the individual's parent if the individual is under age 18, or by a combination of 2 or more of them; or in the case of a corporation, if ¼ or more of the ownership interest in the corporation during the employment was owned or controlled by the individual. Also, a corporate employer having taxable payrolls less than the amount used to establish separate solvency contribution rates may elect not to have the principal officers covered if the officers have a direct or indirect substantial ownership interest in the corporation. |
121 | 1-7 | 0 | metadata | str | Alaska | AK | COVERAGE OF OFFICERS OF CORPORATIONS Under FUTA, an officer of a corporation is defined as an employee of the corporation, and wages paid to the employee are subject to the FUTA tax. However, some states have enacted exclusions from coverage (with the exception of any corporate officers for whom coverage is required under federal law) or restrictions on benefits for corporate officers. Since FUTA contains no exclusion, when states exclude these services from coverage, the employers of corporate officers are liable for the full FUTA tax on wages paid to these individuals. The following table outlines the exclusions and benefit restrictions selected by certain states. | Given the description above, what are the unemployment insurance exclusions and benefit restrictions for corporate officers in Alaska? | Services are exempt only if the corporation is not a nonprofit or governmental entity and the employee is an executive officer of the corporation. |
122 | 1-7 | 0 | metadata | str | California | CA | COVERAGE OF OFFICERS OF CORPORATIONS Under FUTA, an officer of a corporation is defined as an employee of the corporation, and wages paid to the employee are subject to the FUTA tax. However, some states have enacted exclusions from coverage (with the exception of any corporate officers for whom coverage is required under federal law) or restrictions on benefits for corporate officers. Since FUTA contains no exclusion, when states exclude these services from coverage, the employers of corporate officers are liable for the full FUTA tax on wages paid to these individuals. The following table outlines the exclusions and benefit restrictions selected by certain states. | Given the description above, what are the unemployment insurance exclusions and benefit restrictions for corporate officers in California? | Exempts services performed by an individual in the employ of a corporation of which the individual is the majority or controlling shareholder and an officer, if not subject to FUTA. Also exempts an officer or shareholder of an agricultural corporation unless the corporation is an employer defined under FUTA. |
123 | 1-7 | 0 | metadata | str | Delaware | DE | COVERAGE OF OFFICERS OF CORPORATIONS Under FUTA, an officer of a corporation is defined as an employee of the corporation, and wages paid to the employee are subject to the FUTA tax. However, some states have enacted exclusions from coverage (with the exception of any corporate officers for whom coverage is required under federal law) or restrictions on benefits for corporate officers. Since FUTA contains no exclusion, when states exclude these services from coverage, the employers of corporate officers are liable for the full FUTA tax on wages paid to these individuals. The following table outlines the exclusions and benefit restrictions selected by certain states. | Given the description above, what are the unemployment insurance exclusions and benefit restrictions for corporate officers in Delaware? | Exempts services performed by an officer of a corporation organized and operated exclusively for social or civic purposes, provided the services performed by the officer are part-time and when the remuneration received does not exceed $75 in any CQ. |
124 | 1-7 | 0 | metadata | str | Hawaii | HI | COVERAGE OF OFFICERS OF CORPORATIONS Under FUTA, an officer of a corporation is defined as an employee of the corporation, and wages paid to the employee are subject to the FUTA tax. However, some states have enacted exclusions from coverage (with the exception of any corporate officers for whom coverage is required under federal law) or restrictions on benefits for corporate officers. Since FUTA contains no exclusion, when states exclude these services from coverage, the employers of corporate officers are liable for the full FUTA tax on wages paid to these individuals. The following table outlines the exclusions and benefit restrictions selected by certain states. | Given the description above, what are the unemployment insurance exclusions and benefit restrictions for corporate officers in Hawaii? | An individual will not be eligible for benefits if an owner-employee of a corporation brings about their unemployment by divesting ownership, leasing the business interest, terminating the business, or by other similar actions. Also, excludes from coverage services for a family-owned private corporation, organized for profit that employs family members who own at least 50% of the corporate shares, provided certain criteria are met. |
125 | 1-7 | 0 | metadata | str | Iowa | IA | COVERAGE OF OFFICERS OF CORPORATIONS Under FUTA, an officer of a corporation is defined as an employee of the corporation, and wages paid to the employee are subject to the FUTA tax. However, some states have enacted exclusions from coverage (with the exception of any corporate officers for whom coverage is required under federal law) or restrictions on benefits for corporate officers. Since FUTA contains no exclusion, when states exclude these services from coverage, the employers of corporate officers are liable for the full FUTA tax on wages paid to these individuals. The following table outlines the exclusions and benefit restrictions selected by certain states. | Given the description above, what are the unemployment insurance exclusions and benefit restrictions for corporate officers in Iowa? | Exempts services performed by an individual in the employ of a corporation of which the individual is the majority or controlling shareholder and an officer, if not subject to FUTA. |
126 | 1-7 | 0 | metadata | str | Idaho | ID | COVERAGE OF OFFICERS OF CORPORATIONS Under FUTA, an officer of a corporation is defined as an employee of the corporation, and wages paid to the employee are subject to the FUTA tax. However, some states have enacted exclusions from coverage (with the exception of any corporate officers for whom coverage is required under federal law) or restrictions on benefits for corporate officers. Since FUTA contains no exclusion, when states exclude these services from coverage, the employers of corporate officers are liable for the full FUTA tax on wages paid to these individuals. The following table outlines the exclusions and benefit restrictions selected by certain states. | Given the description above, what are the unemployment insurance exclusions and benefit restrictions for corporate officers in Idaho? | Permits exemption of corporate officers from coverage and permits reinstatement of corporate officers previously exempted. A corporate officer whose benefit claim is based on wages with a corporation in which they or a family member has an ownership interest is not "unemployed" and is ineligible for benefits in any week during their term of office with the corporation. However, the corporate officer is unemployed in any week not employed by the corporation for an indefinite period of time due to circumstances beyond their control or the control of a family member who has an ownership interest in the corporation; if at any time during the BY the corporate officer resumes, or returns to, work for the corporation, there is a rebuttable presumption that their unemployment was within their control, and all benefits paid are considered an overpayment. A corporation that is a public company may elect to exempt from coverage any corporate officer who is voluntarily elected or voluntarily appointed, is a shareholder of the corporation, exercises substantial control in the daily management of the corporation, and whose primary responsibilities do not include the performance of manual labor; a corporation that is not a public company may elect to exempt from coverage any corporate officer, without regard to their performance of manual labor, if the officer is a shareholder of the corporation, voluntarily agrees to be exempted from coverage, and exercises substantial control in the daily management of the corporation that has a class of shares registered with the Federal Securities and Exchange Commission. |
127 | 1-7 | 0 | metadata | str | Michigan | MI | COVERAGE OF OFFICERS OF CORPORATIONS Under FUTA, an officer of a corporation is defined as an employee of the corporation, and wages paid to the employee are subject to the FUTA tax. However, some states have enacted exclusions from coverage (with the exception of any corporate officers for whom coverage is required under federal law) or restrictions on benefits for corporate officers. Since FUTA contains no exclusion, when states exclude these services from coverage, the employers of corporate officers are liable for the full FUTA tax on wages paid to these individuals. The following table outlines the exclusions and benefit restrictions selected by certain states. | Given the description above, what are the unemployment insurance exclusions and benefit restrictions for corporate officers in Michigan? | Limits to no more than 7 weeks benefits payable based on services performed in a family corporation in which the individual or their son, daughter, spouse, or parent owns more than 50% of the proprietary interest in the corporation. |
128 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Alaska | AK | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Alaska expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Alaska have cover organizations with _one_ or more employees? | False |
129 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Alabama | AL | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Alabama expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Alabama have cover organizations with _one_ or more employees? | False |
130 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Arkansas | AR | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Arkansas expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Arkansas have cover organizations with _one_ or more employees? | True |
131 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Arizona | AZ | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Arizona expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Arizona have cover organizations with _one_ or more employees? | False |
132 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | California | CA | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of California expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of California have cover organizations with _one_ or more employees? | True |
133 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Colorado | CO | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Colorado expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Colorado have cover organizations with _one_ or more employees? | False |
134 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Connecticut | CT | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Connecticut expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Connecticut have cover organizations with _one_ or more employees? | True |
135 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | District of Columbia | DC | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of District of Columbia expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of District of Columbia have cover organizations with _one_ or more employees? | True |
136 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Delaware | DE | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Delaware expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Delaware have cover organizations with _one_ or more employees? | False |
137 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Florida | FL | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Florida expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Florida have cover organizations with _one_ or more employees? | False |
138 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Georgia | GA | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Georgia expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Georgia have cover organizations with _one_ or more employees? | False |
139 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Hawaii | HI | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Hawaii expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Hawaii have cover organizations with _one_ or more employees? | True |
140 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Iowa | IA | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Iowa expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Iowa have cover organizations with _one_ or more employees? | True |
141 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Idaho | ID | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Idaho expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Idaho have cover organizations with _one_ or more employees? | True |
142 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Illinois | IL | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Illinois expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Illinois have cover organizations with _one_ or more employees? | False |
143 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Indiana | IN | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Indiana expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Indiana have cover organizations with _one_ or more employees? | False |
144 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Kansas | KS | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Kansas expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Kansas have cover organizations with _one_ or more employees? | False |
145 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Kentucky | KY | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Kentucky expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Kentucky have cover organizations with _one_ or more employees? | False |
146 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Louisiana | LA | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Louisiana expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Louisiana have cover organizations with _one_ or more employees? | False |
147 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Massachusetts | MA | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Massachusetts expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Massachusetts have cover organizations with _one_ or more employees? | True |
148 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Maryland | MD | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Maryland expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Maryland have cover organizations with _one_ or more employees? | True |
149 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Maine | ME | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Maine expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Maine have cover organizations with _one_ or more employees? | False |
150 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Michigan | MI | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Michigan expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Michigan have cover organizations with _one_ or more employees? | True |
151 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Minnesota | MN | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Minnesota expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Minnesota have cover organizations with _one_ or more employees? | True |
152 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Missouri | MO | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Missouri expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Missouri have cover organizations with _one_ or more employees? | False |
153 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Mississippi | MS | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Mississippi expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Mississippi have cover organizations with _one_ or more employees? | False |
154 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Montana | MT | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Montana expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Montana have cover organizations with _one_ or more employees? | True |
155 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | North Carolina | NC | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of North Carolina expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of North Carolina have cover organizations with _one_ or more employees? | False |
156 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | North Dakota | ND | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of North Dakota expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of North Dakota have cover organizations with _one_ or more employees? | False |
157 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Nebraska | NE | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Nebraska expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Nebraska have cover organizations with _one_ or more employees? | False |
158 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | New Hampshire | NH | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of New Hampshire expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of New Hampshire have cover organizations with _one_ or more employees? | True |
159 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | New Jersey | NJ | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of New Jersey expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of New Jersey have cover organizations with _one_ or more employees? | True |
160 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | New Mexico | NM | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of New Mexico expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of New Mexico have cover organizations with _one_ or more employees? | True |
161 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Nevada | NV | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Nevada expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Nevada have cover organizations with _one_ or more employees? | False |
162 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | New York | NY | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of New York expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of New York have cover organizations with _one_ or more employees? | False |
163 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Ohio | OH | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Ohio expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Ohio have cover organizations with _one_ or more employees? | False |
164 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Oklahoma | OK | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Oklahoma expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Oklahoma have cover organizations with _one_ or more employees? | False |
165 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Oregon | OR | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Oregon expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Oregon have cover organizations with _one_ or more employees? | True |
166 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Pennsylvania | PA | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Pennsylvania expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Pennsylvania have cover organizations with _one_ or more employees? | True |
167 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Puerto Rico | PR | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Puerto Rico expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Puerto Rico have cover organizations with _one_ or more employees? | True |
168 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Rhode Island | RI | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Rhode Island expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Rhode Island have cover organizations with _one_ or more employees? | True |
169 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | South Carolina | SC | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of South Carolina expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of South Carolina have cover organizations with _one_ or more employees? | False |
170 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | South Dakota | SD | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of South Dakota expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of South Dakota have cover organizations with _one_ or more employees? | False |
171 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Tennessee | TN | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Tennessee expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Tennessee have cover organizations with _one_ or more employees? | False |
172 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Texas | TX | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Texas expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Texas have cover organizations with _one_ or more employees? | False |
173 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Utah | UT | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Utah expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Utah have cover organizations with _one_ or more employees? | False |
174 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Virginia | VA | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Virginia expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Virginia have cover organizations with _one_ or more employees? | False |
175 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | US Virgin Islands | VI | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of US Virgin Islands expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of US Virgin Islands have cover organizations with _one_ or more employees? | True |
176 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Vermont | VT | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Vermont expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Vermont have cover organizations with _one_ or more employees? | False |
177 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Washington | WA | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Washington expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Washington have cover organizations with _one_ or more employees? | True |
178 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Wisconsin | WI | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Wisconsin expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Wisconsin have cover organizations with _one_ or more employees? | False |
179 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | West Virginia | WV | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of West Virginia expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of West Virginia have cover organizations with _one_ or more employees? | False |
180 | 1-8 | 0 | covering_nonprofits_with_one_or_more_employees | bool | Wyoming | WY | NONPROFIT ORGANIZATIONS—State coverage is required for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year. These organizations are described in section 501(c)(3) of the Federal Internal Revenue Code of 1986, and are exempt from federal income tax under section 501(a) of the Code. The following table lists the states that have expanded their coverage provisions beyond federal requirements. | Does the state of Wyoming expand the coverage provisions for nonprofit organizations beyond federal requirements? Federal law requires coverage for services performed for religious, charitable, or educational nonprofit organizations, but only when such organizations employ four or more workers over 20 weeks during a specific year — does the state of Wyoming have cover organizations with _one_ or more employees? | False |
181 | 1-9 | 0 | elected_officials | bool | Florida | FL | GOVERNMENTAL ENTITIES—Federal law requires states to cover most services for the state and its political subdivisions. When service is performed for an instrumentality owned by more than one state or political subdivision, coverage is determined based on the location of the work.
Additional Exclusions for Governmental Entities—Since federal law includes no size-of-firm restrictions for governmental entities, as it does for nonprofit organizations, generally all services for governmental entities must be covered. There are, however, certain types of services federal law permits states to exclude from governmental coverage. These include service performed: • as an elected official; • as a member of a legislative body or a member of the judiciary; • as a member of the state National Guard or Air National Guard; • as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar declared emergency; or • in a position which, under the state law, is designated as a major, non-tenured, policymaking or advisory position, or a part-time policymaking position which ordinarily requires eight or fewer hours a week. Most states have opted to exclude all types of services mentioned previously. For states that do not exclude all of the aforementioned types of services, the following table shows which services are excluded under state law. | Given the description above, does Florida's unemployment insurance provisions exclude elected officials? | True |
182 | 1-9 | 0 | elected_officials | bool | Georgia | GA | GOVERNMENTAL ENTITIES—Federal law requires states to cover most services for the state and its political subdivisions. When service is performed for an instrumentality owned by more than one state or political subdivision, coverage is determined based on the location of the work.
Additional Exclusions for Governmental Entities—Since federal law includes no size-of-firm restrictions for governmental entities, as it does for nonprofit organizations, generally all services for governmental entities must be covered. There are, however, certain types of services federal law permits states to exclude from governmental coverage. These include service performed: • as an elected official; • as a member of a legislative body or a member of the judiciary; • as a member of the state National Guard or Air National Guard; • as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar declared emergency; or • in a position which, under the state law, is designated as a major, non-tenured, policymaking or advisory position, or a part-time policymaking position which ordinarily requires eight or fewer hours a week. Most states have opted to exclude all types of services mentioned previously. For states that do not exclude all of the aforementioned types of services, the following table shows which services are excluded under state law. | Given the description above, does Georgia's unemployment insurance provisions exclude elected officials? | True |
183 | 1-9 | 0 | elected_officials | bool | Montana | MT | GOVERNMENTAL ENTITIES—Federal law requires states to cover most services for the state and its political subdivisions. When service is performed for an instrumentality owned by more than one state or political subdivision, coverage is determined based on the location of the work.
Additional Exclusions for Governmental Entities—Since federal law includes no size-of-firm restrictions for governmental entities, as it does for nonprofit organizations, generally all services for governmental entities must be covered. There are, however, certain types of services federal law permits states to exclude from governmental coverage. These include service performed: • as an elected official; • as a member of a legislative body or a member of the judiciary; • as a member of the state National Guard or Air National Guard; • as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar declared emergency; or • in a position which, under the state law, is designated as a major, non-tenured, policymaking or advisory position, or a part-time policymaking position which ordinarily requires eight or fewer hours a week. Most states have opted to exclude all types of services mentioned previously. For states that do not exclude all of the aforementioned types of services, the following table shows which services are excluded under state law. | Given the description above, does Montana's unemployment insurance provisions exclude elected officials? | True |
184 | 1-9 | 0 | elected_officials | bool | Nebraska | NE | GOVERNMENTAL ENTITIES—Federal law requires states to cover most services for the state and its political subdivisions. When service is performed for an instrumentality owned by more than one state or political subdivision, coverage is determined based on the location of the work.
Additional Exclusions for Governmental Entities—Since federal law includes no size-of-firm restrictions for governmental entities, as it does for nonprofit organizations, generally all services for governmental entities must be covered. There are, however, certain types of services federal law permits states to exclude from governmental coverage. These include service performed: • as an elected official; • as a member of a legislative body or a member of the judiciary; • as a member of the state National Guard or Air National Guard; • as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar declared emergency; or • in a position which, under the state law, is designated as a major, non-tenured, policymaking or advisory position, or a part-time policymaking position which ordinarily requires eight or fewer hours a week. Most states have opted to exclude all types of services mentioned previously. For states that do not exclude all of the aforementioned types of services, the following table shows which services are excluded under state law. | Given the description above, does Nebraska's unemployment insurance provisions exclude elected officials? | True |
185 | 1-9 | 0 | elected_officials | bool | Nevada | NV | GOVERNMENTAL ENTITIES—Federal law requires states to cover most services for the state and its political subdivisions. When service is performed for an instrumentality owned by more than one state or political subdivision, coverage is determined based on the location of the work.
Additional Exclusions for Governmental Entities—Since federal law includes no size-of-firm restrictions for governmental entities, as it does for nonprofit organizations, generally all services for governmental entities must be covered. There are, however, certain types of services federal law permits states to exclude from governmental coverage. These include service performed: • as an elected official; • as a member of a legislative body or a member of the judiciary; • as a member of the state National Guard or Air National Guard; • as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar declared emergency; or • in a position which, under the state law, is designated as a major, non-tenured, policymaking or advisory position, or a part-time policymaking position which ordinarily requires eight or fewer hours a week. Most states have opted to exclude all types of services mentioned previously. For states that do not exclude all of the aforementioned types of services, the following table shows which services are excluded under state law. | Given the description above, does Nevada's unemployment insurance provisions exclude elected officials? | False |
186 | 1-9 | 0 | elected_officials | bool | Washington | WA | GOVERNMENTAL ENTITIES—Federal law requires states to cover most services for the state and its political subdivisions. When service is performed for an instrumentality owned by more than one state or political subdivision, coverage is determined based on the location of the work.
Additional Exclusions for Governmental Entities—Since federal law includes no size-of-firm restrictions for governmental entities, as it does for nonprofit organizations, generally all services for governmental entities must be covered. There are, however, certain types of services federal law permits states to exclude from governmental coverage. These include service performed: • as an elected official; • as a member of a legislative body or a member of the judiciary; • as a member of the state National Guard or Air National Guard; • as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar declared emergency; or • in a position which, under the state law, is designated as a major, non-tenured, policymaking or advisory position, or a part-time policymaking position which ordinarily requires eight or fewer hours a week. Most states have opted to exclude all types of services mentioned previously. For states that do not exclude all of the aforementioned types of services, the following table shows which services are excluded under state law. | Given the description above, does Washington's unemployment insurance provisions exclude elected officials? | True |
187 | 1-9 | 0 | elected_officials | bool | Alaska | AK | GOVERNMENTAL ENTITIES—Federal law requires states to cover most services for the state and its political subdivisions. When service is performed for an instrumentality owned by more than one state or political subdivision, coverage is determined based on the location of the work.
Additional Exclusions for Governmental Entities—Since federal law includes no size-of-firm restrictions for governmental entities, as it does for nonprofit organizations, generally all services for governmental entities must be covered. There are, however, certain types of services federal law permits states to exclude from governmental coverage. These include service performed: • as an elected official; • as a member of a legislative body or a member of the judiciary; • as a member of the state National Guard or Air National Guard; • as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar declared emergency; or • in a position which, under the state law, is designated as a major, non-tenured, policymaking or advisory position, or a part-time policymaking position which ordinarily requires eight or fewer hours a week. Most states have opted to exclude all types of services mentioned previously. For states that do not exclude all of the aforementioned types of services, the following table shows which services are excluded under state law. | Given the description above, does Alaska's unemployment insurance provisions exclude elected officials? | True |
188 | 1-9 | 0 | elected_officials | bool | Arkansas | AR | GOVERNMENTAL ENTITIES—Federal law requires states to cover most services for the state and its political subdivisions. When service is performed for an instrumentality owned by more than one state or political subdivision, coverage is determined based on the location of the work.
Additional Exclusions for Governmental Entities—Since federal law includes no size-of-firm restrictions for governmental entities, as it does for nonprofit organizations, generally all services for governmental entities must be covered. There are, however, certain types of services federal law permits states to exclude from governmental coverage. These include service performed: • as an elected official; • as a member of a legislative body or a member of the judiciary; • as a member of the state National Guard or Air National Guard; • as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar declared emergency; or • in a position which, under the state law, is designated as a major, non-tenured, policymaking or advisory position, or a part-time policymaking position which ordinarily requires eight or fewer hours a week. Most states have opted to exclude all types of services mentioned previously. For states that do not exclude all of the aforementioned types of services, the following table shows which services are excluded under state law. | Given the description above, does Arkansas's unemployment insurance provisions exclude elected officials? | True |
189 | 1-9 | 1 | legislators_and_members_of_judiciary | bool | Florida | FL | GOVERNMENTAL ENTITIES—Federal law requires states to cover most services for the state and its political subdivisions. When service is performed for an instrumentality owned by more than one state or political subdivision, coverage is determined based on the location of the work.
Additional Exclusions for Governmental Entities—Since federal law includes no size-of-firm restrictions for governmental entities, as it does for nonprofit organizations, generally all services for governmental entities must be covered. There are, however, certain types of services federal law permits states to exclude from governmental coverage. These include service performed: • as an elected official; • as a member of a legislative body or a member of the judiciary; • as a member of the state National Guard or Air National Guard; • as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar declared emergency; or • in a position which, under the state law, is designated as a major, non-tenured, policymaking or advisory position, or a part-time policymaking position which ordinarily requires eight or fewer hours a week. Most states have opted to exclude all types of services mentioned previously. For states that do not exclude all of the aforementioned types of services, the following table shows which services are excluded under state law. | Given the description above, does Florida's unemployment insurance provisions exclude legislators and members of the judiciary? | True |
190 | 1-9 | 1 | legislators_and_members_of_judiciary | bool | Georgia | GA | GOVERNMENTAL ENTITIES—Federal law requires states to cover most services for the state and its political subdivisions. When service is performed for an instrumentality owned by more than one state or political subdivision, coverage is determined based on the location of the work.
Additional Exclusions for Governmental Entities—Since federal law includes no size-of-firm restrictions for governmental entities, as it does for nonprofit organizations, generally all services for governmental entities must be covered. There are, however, certain types of services federal law permits states to exclude from governmental coverage. These include service performed: • as an elected official; • as a member of a legislative body or a member of the judiciary; • as a member of the state National Guard or Air National Guard; • as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar declared emergency; or • in a position which, under the state law, is designated as a major, non-tenured, policymaking or advisory position, or a part-time policymaking position which ordinarily requires eight or fewer hours a week. Most states have opted to exclude all types of services mentioned previously. For states that do not exclude all of the aforementioned types of services, the following table shows which services are excluded under state law. | Given the description above, does Georgia's unemployment insurance provisions exclude legislators and members of the judiciary? | True |
191 | 1-9 | 1 | legislators_and_members_of_judiciary | bool | Montana | MT | GOVERNMENTAL ENTITIES—Federal law requires states to cover most services for the state and its political subdivisions. When service is performed for an instrumentality owned by more than one state or political subdivision, coverage is determined based on the location of the work.
Additional Exclusions for Governmental Entities—Since federal law includes no size-of-firm restrictions for governmental entities, as it does for nonprofit organizations, generally all services for governmental entities must be covered. There are, however, certain types of services federal law permits states to exclude from governmental coverage. These include service performed: • as an elected official; • as a member of a legislative body or a member of the judiciary; • as a member of the state National Guard or Air National Guard; • as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar declared emergency; or • in a position which, under the state law, is designated as a major, non-tenured, policymaking or advisory position, or a part-time policymaking position which ordinarily requires eight or fewer hours a week. Most states have opted to exclude all types of services mentioned previously. For states that do not exclude all of the aforementioned types of services, the following table shows which services are excluded under state law. | Given the description above, does Montana's unemployment insurance provisions exclude legislators and members of the judiciary? | False |
192 | 1-9 | 1 | legislators_and_members_of_judiciary | bool | Nebraska | NE | GOVERNMENTAL ENTITIES—Federal law requires states to cover most services for the state and its political subdivisions. When service is performed for an instrumentality owned by more than one state or political subdivision, coverage is determined based on the location of the work.
Additional Exclusions for Governmental Entities—Since federal law includes no size-of-firm restrictions for governmental entities, as it does for nonprofit organizations, generally all services for governmental entities must be covered. There are, however, certain types of services federal law permits states to exclude from governmental coverage. These include service performed: • as an elected official; • as a member of a legislative body or a member of the judiciary; • as a member of the state National Guard or Air National Guard; • as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar declared emergency; or • in a position which, under the state law, is designated as a major, non-tenured, policymaking or advisory position, or a part-time policymaking position which ordinarily requires eight or fewer hours a week. Most states have opted to exclude all types of services mentioned previously. For states that do not exclude all of the aforementioned types of services, the following table shows which services are excluded under state law. | Given the description above, does Nebraska's unemployment insurance provisions exclude legislators and members of the judiciary? | True |
193 | 1-9 | 1 | legislators_and_members_of_judiciary | bool | Nevada | NV | GOVERNMENTAL ENTITIES—Federal law requires states to cover most services for the state and its political subdivisions. When service is performed for an instrumentality owned by more than one state or political subdivision, coverage is determined based on the location of the work.
Additional Exclusions for Governmental Entities—Since federal law includes no size-of-firm restrictions for governmental entities, as it does for nonprofit organizations, generally all services for governmental entities must be covered. There are, however, certain types of services federal law permits states to exclude from governmental coverage. These include service performed: • as an elected official; • as a member of a legislative body or a member of the judiciary; • as a member of the state National Guard or Air National Guard; • as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar declared emergency; or • in a position which, under the state law, is designated as a major, non-tenured, policymaking or advisory position, or a part-time policymaking position which ordinarily requires eight or fewer hours a week. Most states have opted to exclude all types of services mentioned previously. For states that do not exclude all of the aforementioned types of services, the following table shows which services are excluded under state law. | Given the description above, does Nevada's unemployment insurance provisions exclude legislators and members of the judiciary? | False |
194 | 1-9 | 1 | legislators_and_members_of_judiciary | bool | Washington | WA | GOVERNMENTAL ENTITIES—Federal law requires states to cover most services for the state and its political subdivisions. When service is performed for an instrumentality owned by more than one state or political subdivision, coverage is determined based on the location of the work.
Additional Exclusions for Governmental Entities—Since federal law includes no size-of-firm restrictions for governmental entities, as it does for nonprofit organizations, generally all services for governmental entities must be covered. There are, however, certain types of services federal law permits states to exclude from governmental coverage. These include service performed: • as an elected official; • as a member of a legislative body or a member of the judiciary; • as a member of the state National Guard or Air National Guard; • as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar declared emergency; or • in a position which, under the state law, is designated as a major, non-tenured, policymaking or advisory position, or a part-time policymaking position which ordinarily requires eight or fewer hours a week. Most states have opted to exclude all types of services mentioned previously. For states that do not exclude all of the aforementioned types of services, the following table shows which services are excluded under state law. | Given the description above, does Washington's unemployment insurance provisions exclude legislators and members of the judiciary? | False |
195 | 1-9 | 1 | legislators_and_members_of_judiciary | bool | Alaska | AK | GOVERNMENTAL ENTITIES—Federal law requires states to cover most services for the state and its political subdivisions. When service is performed for an instrumentality owned by more than one state or political subdivision, coverage is determined based on the location of the work.
Additional Exclusions for Governmental Entities—Since federal law includes no size-of-firm restrictions for governmental entities, as it does for nonprofit organizations, generally all services for governmental entities must be covered. There are, however, certain types of services federal law permits states to exclude from governmental coverage. These include service performed: • as an elected official; • as a member of a legislative body or a member of the judiciary; • as a member of the state National Guard or Air National Guard; • as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar declared emergency; or • in a position which, under the state law, is designated as a major, non-tenured, policymaking or advisory position, or a part-time policymaking position which ordinarily requires eight or fewer hours a week. Most states have opted to exclude all types of services mentioned previously. For states that do not exclude all of the aforementioned types of services, the following table shows which services are excluded under state law. | Given the description above, does Alaska's unemployment insurance provisions exclude legislators and members of the judiciary? | True |
196 | 1-9 | 1 | legislators_and_members_of_judiciary | bool | Arkansas | AR | GOVERNMENTAL ENTITIES—Federal law requires states to cover most services for the state and its political subdivisions. When service is performed for an instrumentality owned by more than one state or political subdivision, coverage is determined based on the location of the work.
Additional Exclusions for Governmental Entities—Since federal law includes no size-of-firm restrictions for governmental entities, as it does for nonprofit organizations, generally all services for governmental entities must be covered. There are, however, certain types of services federal law permits states to exclude from governmental coverage. These include service performed: • as an elected official; • as a member of a legislative body or a member of the judiciary; • as a member of the state National Guard or Air National Guard; • as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar declared emergency; or • in a position which, under the state law, is designated as a major, non-tenured, policymaking or advisory position, or a part-time policymaking position which ordinarily requires eight or fewer hours a week. Most states have opted to exclude all types of services mentioned previously. For states that do not exclude all of the aforementioned types of services, the following table shows which services are excluded under state law. | Given the description above, does Arkansas's unemployment insurance provisions exclude legislators and members of the judiciary? | True |
197 | 1-9 | 2 | members_of_state_national_guard_and_air_national_guard | bool | Florida | FL | GOVERNMENTAL ENTITIES—Federal law requires states to cover most services for the state and its political subdivisions. When service is performed for an instrumentality owned by more than one state or political subdivision, coverage is determined based on the location of the work.
Additional Exclusions for Governmental Entities—Since federal law includes no size-of-firm restrictions for governmental entities, as it does for nonprofit organizations, generally all services for governmental entities must be covered. There are, however, certain types of services federal law permits states to exclude from governmental coverage. These include service performed: • as an elected official; • as a member of a legislative body or a member of the judiciary; • as a member of the state National Guard or Air National Guard; • as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar declared emergency; or • in a position which, under the state law, is designated as a major, non-tenured, policymaking or advisory position, or a part-time policymaking position which ordinarily requires eight or fewer hours a week. Most states have opted to exclude all types of services mentioned previously. For states that do not exclude all of the aforementioned types of services, the following table shows which services are excluded under state law. | Given the description above, does Florida's unemployment insurance provisions exclude members of the state and national guard and air national guard? | False |
198 | 1-9 | 2 | members_of_state_national_guard_and_air_national_guard | bool | Georgia | GA | GOVERNMENTAL ENTITIES—Federal law requires states to cover most services for the state and its political subdivisions. When service is performed for an instrumentality owned by more than one state or political subdivision, coverage is determined based on the location of the work.
Additional Exclusions for Governmental Entities—Since federal law includes no size-of-firm restrictions for governmental entities, as it does for nonprofit organizations, generally all services for governmental entities must be covered. There are, however, certain types of services federal law permits states to exclude from governmental coverage. These include service performed: • as an elected official; • as a member of a legislative body or a member of the judiciary; • as a member of the state National Guard or Air National Guard; • as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar declared emergency; or • in a position which, under the state law, is designated as a major, non-tenured, policymaking or advisory position, or a part-time policymaking position which ordinarily requires eight or fewer hours a week. Most states have opted to exclude all types of services mentioned previously. For states that do not exclude all of the aforementioned types of services, the following table shows which services are excluded under state law. | Given the description above, does Georgia's unemployment insurance provisions exclude members of the state and national guard and air national guard? | True |
199 | 1-9 | 2 | members_of_state_national_guard_and_air_national_guard | bool | Montana | MT | GOVERNMENTAL ENTITIES—Federal law requires states to cover most services for the state and its political subdivisions. When service is performed for an instrumentality owned by more than one state or political subdivision, coverage is determined based on the location of the work.
Additional Exclusions for Governmental Entities—Since federal law includes no size-of-firm restrictions for governmental entities, as it does for nonprofit organizations, generally all services for governmental entities must be covered. There are, however, certain types of services federal law permits states to exclude from governmental coverage. These include service performed: • as an elected official; • as a member of a legislative body or a member of the judiciary; • as a member of the state National Guard or Air National Guard; • as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar declared emergency; or • in a position which, under the state law, is designated as a major, non-tenured, policymaking or advisory position, or a part-time policymaking position which ordinarily requires eight or fewer hours a week. Most states have opted to exclude all types of services mentioned previously. For states that do not exclude all of the aforementioned types of services, the following table shows which services are excluded under state law. | Given the description above, does Montana's unemployment insurance provisions exclude members of the state and national guard and air national guard? | False |
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