(a)Employment under this act includes service performed
for:
(i)This state, any of its political subdivisions,
including service as an appointed official of any political
subdivision, or for this state and any other state or its
political subdivisions and this service is excluded from
employment under 26 U.S.C. §§ 3301 through 3311 solely by 26
U.S.C. § 3306(c)(7); (ii)A religious, charitable, educational or other
organization if excluded from employment under 26 U.S.C. §§ 3301
through 3311 solely by 26 U.S.C. § 3306(c)(8) and the
organization employed four (4) or more individuals for part of
one (1) day for twenty (20) weeks within the current or
preceding calendar year; and (iii)An Indian tribe, as defined by section 3306 of
the federal Unemployment Tax Act, if the service is exclude
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(a) Employment under this act includes service performed
for:
(i) This state, any of its political subdivisions,
including service as an appointed official of any political
subdivision, or for this state and any other state or its
political subdivisions and this service is excluded from
employment under 26 U.S.C. §§ 3301 through 3311 solely by 26
U.S.C. § 3306(c)(7);
(ii) A religious, charitable, educational or other
organization if excluded from employment under 26 U.S.C. §§ 3301
through 3311 solely by 26 U.S.C. § 3306(c)(8) and the
organization employed four (4) or more individuals for part of
one (1) day for twenty (20) weeks within the current or
preceding calendar year; and
(iii) An Indian tribe, as defined by section 3306 of
the federal Unemployment Tax Act, if the service is excluded
from employment, as defined by the federal Unemployment Tax Act,
only because of the application of section 3306(c)(7) of that
act and is not otherwise excluded from employment as defined by
this act.
(b) Subsection (a) of this section does not include
service performed:
(i) For a church or convention or association of
churches;
(ii) For an organization operated primarily for
religious purposes and supervised, controlled or principally
supported by a church or convention or association of churches;
(iii) As an ordained, commissioned or licensed
minister of a church in the exercise of his ministry;
(iv) As a member of a religious order in the exercise
of required duties of the order;
(v) As an elected official;
(vi) As a member of a legislative body or the
judiciary of the state or any political subdivision;
(vii) As a member of the state national guard or air
national guard;
(viii) For a governmental agency as a temporary
employee for fire, storm, snow, earthquake, flood or similar
emergencies;
(ix) By a major nontenured policymaking or advisory
position pursuant to law or by a policymaking or advisory
position not ordinarily requiring more than eight (8) hours of
service per week;
(x) By an individual receiving rehabilitative
services from a facility providing rehabilitation programs for
individuals with impaired earning capacities because of age,
physical or mental deficiencies or injury or providing
remunerative work for individuals not readily absorbed into the
labor market because of physical or mental deficiencies;
(xi) By an individual receiving a wage as part of a
work experience or workfare program assisted or financed by the
federal government or any state or local government, except for
those programs employing an individual in on-the-job training
for which wages are wholly or partially paid by the employer;
(xii) By an inmate of a state custodial or penal
institution; or
(xiii) As an election official or election worker if
the amount of remuneration received by the individual during the
calendar year for services performed as an election official or
election worker is less than one thousand dollars ($1,000.00).