The Vermont Statutes Online
The Statutes below include the actions of the 2025 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Subchapter
001
:
GENERAL BENEFITS
(Cite as: 21 V.S.A. § 1384)
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§ 1384. Construction
(a) This chapter is enacted in correlation with Titles III and IX of the Social Security
Act, 42 U.S.C. chapter 7, and with the Federal Unemployment Tax Act, 26 U.S.C. chapter
23, and the expediency of certain provisions of this chapter depend upon the scope
and operation within this State of the provisions of Titles III and IX of the Social
Security Act and the Federal Unemployment Tax Act as set forth in this section.
(b) If the Federal Unemployment Tax Act is interpreted or extended to impose within this
State a tax with respect to employing units having in their employ less than four
persons, or with respect to employing units having in their employ individuals who
are not now in “employment” as defined in subdivision 1301(6)(C) of this subchapter,
the Governor by proclamation within 10 days of the effective date of the interpretation
or extension shall issue a declaration that:
(1) the word “employer” and the words “individual in employment,” as used in this chapter
include all employing units having in their employ the applicable smaller number of
persons and the individuals in their employ; and
(2) all employing units having in their employ individuals who are newly defined as being
in “employment” and the individuals in their employ.
(c) The affected persons shall be treated as individuals in the employ of the employer
with respect to contributions and eligibility for benefits under this chapter. (Amended 2023, No. 85 (Adj. Sess.), § 220, eff. July 1, 2024.)