§ 28-42-14.1. Treatment of Indian tribes.
(a) “Employer” includes any Indian tribe for which service in employment as defined under chapters 42 — 44 of this title is performed.
(b) “Employment” includes service performed in the employ of an Indian tribe, as defined in section 3306(u) of the Federal Unemployment Tax Act (FUTA), 26 U.S.C. § 3306(u), provided the service is excluded from “employment” as defined in FUTA solely by reason of section 3306(c)(7), FUTA, 26 U.S.C. § 3306(c)(7), and is not otherwise excluded from “employment” under chapters 42 — 44 of this title. For the purposes of this section, the exclusions from employment in § 28-42-14 shall be applicable to service performed in the employ of an Indian tribe.
(c) Benefits based on service in employment defined in this section shall be payable in the same amount, on the same terms, and subject to the same conditions as benefits payable on the basis of other service required to be covered under chapters 42 — 44 of this title.
(d)(1) Indian tribes or tribal units (subdivisions, subsidiaries or business enterprises wholly owned by such Indian tribes) subject to the provisions of chapters 42 — 44 of this title shall pay contributions under the same terms and conditions as all other subject employers, unless they elect to pay into the employment security fund amounts equal to the amount of benefits attributable to service in the employ of the Indian tribe.
(2) Indian tribes electing to make payments in lieu of contributions must make that election in the same manner and under the same conditions as provided in §§ 28-43-24 and 28-43-28 — 28-43-31 pertaining to state and local governments and nonprofit organizations subject to the provisions of chapters 42 — 44 of this title. Indian tribes will determine if reimbursement for benefits paid will be elected by the tribe as a whole, by individual tribal units, or by combinations of individual tribal units.
(3) Indian tribes or tribal units will be billed for the full amount of benefits attributable to service in the employ of the Indian tribe or tribal unit on the same schedule as other employing units that have elected to make payments in lieu of contributions.
(4) At the discretion of the director, any Indian tribe or tribal unit that elects to become liable for payments in lieu of contributions shall be required within thirty (30) days after the effective date of its election, to:
(i) Execute and file with the director a surety bond approved by the director; or
(ii) Deposit with the director money or securities on the same basis as other employers with the same election option.
(e)(1)(i) Failure of the Indian tribe or tribal unit to make required payments, including assessments of interest and penalty, within ninety (90) days of receipt of the bill will cause the Indian tribe to lose the option to make payments in lieu of contributions, as described in subsection (d), for the following tax year unless payment in full is received before contribution rates for the next tax year are computed.
(ii) An Indian tribe that loses the option to make payments in lieu of contributions due to late payment or nonpayment, as described in subsection (e)(1)(i) of this section, shall have that option reinstated if, after a period of one year, all contributions have been made timely, provided no contributions, payments in lieu of contributions for benefits paid, penalties, or interest remain outstanding.
(2)(i) Failure of the Indian tribe or any of its tribal units to make required payments, including assessments of interest and penalty, after all collection activities deemed necessary by the director have been exhausted, will cause services performed for that tribe to not be treated as “employment” for purposes of subsection (b) of this section.
(ii) The director may determine that any Indian tribe that loses coverage under subsection (e)(2)(i) of this section may have services performed for that tribe again included as “employment” for purposes of subsection (b) of this section if all contributions, payments in lieu of contributions, penalties, and interest have been paid.
(iii) The director will notify the United States Internal Revenue Service and the United States Department of Labor of any termination or reinstatement of coverage made under subsections (e)(2)(i) and (ii) of this section.
(f) Notices of payment and reporting delinquency to Indian tribes or their tribal units shall include information that failure to make full payment within the prescribed time frame:
(1) Will cause the Indian tribe to be liable for taxes under FUTA;
(2) Will cause the Indian tribe to lose the option to make payments in lieu of contributions;
(3) Could cause the Indian tribe to be excepted from the definition of “employer,” as provided in subsection (a) of this section, and services in the employ of the Indian tribe, as provided in subsection (b) of this section, to be excepted from “employment.”
(g) Extended benefits paid under the provisions of § 28-44-62 that are attributable to service in the employ of an Indian tribe and not reimbursed by the federal government shall be financed in their entirety by the Indian tribe.
History of Section.P.L. 2001, ch. 254, § 1; P.L. 2022, ch. 234, art. 1, § 20, effective December 31, 2022.
Structure Rhode Island General Laws
Title 28 - Labor and Labor Relations
Chapter 28-42 - Employment Security — General Provisions
Section 28-42-1. - Short title.
Section 28-42-2. - Declaration of policy.
Section 28-42-3. - Definitions.
Section 28-42-4. - Services performed partly outside state.
Section 28-42-5. - Localized service defined.
Section 28-42-6. - Service by residents performed entirely outside state.
Section 28-42-6.1. - Service by U.S. citizens performed outside United States for American employer.
Section 28-42-7. - Independent contractor and employee distinguished.
Section 28-42-8. - Exemptions from “employment.”
Section 28-42-9. - Maritime services.
Section 28-42-10. - Services performed by students.
Section 28-42-11. - Employees of agents and contractors of employing units.
Section 28-42-12. - Election by exempt employer to become subject to provisions.
Section 28-42-13. - State employees.
Section 28-42-14. - Employees of governmental entities.
Section 28-42-14.1. - Treatment of Indian tribes.
Section 28-42-15 - — 28-42-17. [Repealed.]
Section 28-42-18. - Establishment of fund.
Section 28-42-19. - Disbursements from fund.
Section 28-42-20. - Treasurer of fund — Bond — Subordinates or employees.
Section 28-42-21. - Deposits in and requisitions from unemployment trust fund.
Section 28-42-22. - Requisitions from trust fund for temporary disability insurance fund.
Section 28-42-23. - Unclaimed or unpaid moneys from unemployment trust fund.
Section 28-42-24. - Custody and investment of fund or discontinuance of unemployment trust fund.
Section 28-42-25. - Creation of administration account — Sources.
Section 28-42-26. - Disbursements from administration account — Unexpended balance.
Section 28-42-27. - [Repealed.]
Section 28-42-28. - Federal funds for administration.
Section 28-42-29. - Expenditure of administrative funds authorized by Secretary of Labor.
Section 28-42-30. - Replacement of unauthorized expenditures from administration account.
Section 28-42-31. - Responsibility for administration — General powers of director.
Section 28-42-32. - Annual report — Recommendations.
Section 28-42-33. - Modifications to protect fund.
Section 28-42-34. - Rules and regulations.
Section 28-42-35. - Publication of statutory text and supplementary material.
Section 28-42-36. - Personnel of department.
Section 28-42-37. - Advisory council.
Section 28-42-38. - Records and reports — Confidentiality of information.
Section 28-42-38.1. - Quarterly wage reports.
Section 28-42-38.2. - Income and eligibility verification.
Section 28-42-38.3. - Penalty for unauthorized disclosure.
Section 28-42-39. - Reports of contracts for services to be rendered within state.
Section 28-42-40. - Legislative recommendations — Research and planning.
Section 28-42-41. - Legal representation of state.
Section 28-42-42. - Agent for cooperation with federal government, states, and territories.
Section 28-42-43. - Acceptance of federal provisions.
Section 28-42-44. - Cooperation with federal employment service.
Section 28-42-45. - Agreements as to employment offices.
Section 28-42-46. - Maintenance of employment offices.
Section 28-42-47. - Expenditure of federal funds.
Section 28-42-48. - State funds for employment service.
Section 28-42-49. - Appropriations for employment offices.
Section 28-42-50. - Applicability of administrative provisions.
Section 28-42-51. - Additional functions and duties of director of administration.
Section 28-42-52. - Implementation of administrative functions.
Section 28-42-53. - Procedural rules and regulations — Record of proceedings.
Section 28-42-54. - Administration of oaths — Subpoena of witnesses.
Section 28-42-55. - Enforcement of subpoenas — Appeal.
Section 28-42-56. - Witness fees.
Section 28-42-57. - Parties to judicial action.
Section 28-42-58. - Inter-agency arrangements for coverage.
Section 28-42-59. - Inter-agency arrangements for payment of compensation through single agency.
Section 28-42-60. - Cooperation with foreign governments.
Section 28-42-61. - Continuance of arrangements after changes in law.
Section 28-42-62. - [Repealed.]
Section 28-42-62.1. - Fraud and abuse.
Section 28-42-63. - [Repealed.]
Section 28-42-63.1. - Suspension or revocation of registration — New registration.
Section 28-42-64. - Failure to make contributions or reports.
Section 28-42-64.1. - Injunctive relief.
Section 28-42-65. - Pecuniary penalty for failure to file reports or pay contributions.
Section 28-42-65.1. - Engaging in business without registration.
Section 28-42-66. - Penalty for violations generally.
Section 28-42-67. - Disposition of fines.
Section 28-42-68. - Recovery of erroneously paid benefits.
Section 28-42-69. - Complaints to invoke penalties.
Section 28-42-70. - Prosecution of criminal actions.
Section 28-42-71. - Repeal or amendment of federal provisions.
Section 28-42-72. - Legislative control reserved.
Section 28-42-73. - Construction of provisions.
Section 28-42-74. - Severability.
Section 28-42-75. - Establishment of employment security interest fund — Sources.
Section 28-42-76. - Disbursements from interest fund — Unexpended balance.
Section 28-42-77. - Treasurer of interest fund — Bond — Investments.
Section 28-42-78. - Establishment of employment security tardy account fund — Sources.
Section 28-42-79. - Disbursements from tardy account fund — Unexpended balance.
Section 28-42-80. - Treasurer of tardy account fund — Bond — Investments.
Section 28-42-81. - Tuition costs.
Section 28-42-82. - Job development fund.
Section 28-42-83. - Job development fund — Establishment — Sources.
Section 28-42-84. - Job development fund — Disbursements — Unexpended balance.
Section 28-42-85. - Job development fund — Treasurer — Bond — Investments.
Section 28-42-86. - Employment security reemployment fund — Legislative findings.
Section 28-42-87. - Employment security reemployment fund — Establishment — Sources.
Section 28-42-88. - Employment security reemployment fund — Disbursements — Unexpended balance.
Section 28-42-89. - Employment security reemployment fund — Treasurer — Bond — Investments.