{"data":{"id":"us-ky/krs-341.980","jurisdiction":"us-ky","citation":"KRS 341.980","heading":"Construction of this chapter.","body":"(1) In enacting this chapter, it is the intention of the General Assembly to comply with\nthe requirements of the Federal Unemployment Tax Act and all subsequent\namendments including, but not limited to P.L. 94-566 and P.L. 95-19. Contributions\nor reimbursement s required herein on account of previously uncovered services\nperformed prior to January 1, 1978, as defined in Section 121 of the Federal\nUnemployment Compensation Act of 1976, as amended, and benefits based on such\nservices in employment defined herein s hall be payable in the same amount, on the\nsame terms and subject to the same conditions as benefits payable on the basis of\nother service subject to this chapter. Interpretations of the provisions contained\nherein or elsewhere in this chapter should be co nsistent with such federal act and\ninterpretations thereof and substantial weight should be given to the commentary\ncontained in those documents entitled \"Draft Language and Commentary to\nImplement the Unemployment Compensation Amendments of 1976 - P.L. 94-566\",\n\"Draft Legislation to Implement the Employment Security Amendments of 1970 ...\nH. R. 14705\" and \"Manual of State Employment Security Legislation, Revised\nSeptember 1950,\" published by the United States Department of Labor, Manpower\nAdministration.\n(2) If Public Law 94 -566 or the federal act it amends shall for any cause become\ninoperative in its application, or stayed pendente lite, as to services performed by\nemployees of this state or one (1) or more of its counties, cities, or political\nsubdivisions, then, the provisions of KRS 341.050(1)(d), 341.070(3) and 341.277,\nby virtue of that fact, shall, likewise and to the same extent, become inoperative as\nto such services. Any unobligated contributions in the unemployment insurance\nfund paid into the fu nd by such governmental entity, or returned to this state by the\nUnited States Treasurer because such federal law becomes inoperative, shall be\nrefunded to the governmental entity contributors proportionately to their\nunexpended contributions under regulat ions of the commission. Nothing in this\nsubsection shall waive payments accrued in lieu of contributions.","path":["KRS Chapter 341"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=32352","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:30Z","sha256":"300639dc0f10f8b94394a9bc14aa7fa75120befed3e059e4e536bdea1e2a4860","source_id":"us-ky","stale":false,"prev":"us-ky/krs-341.835","next":"us-ky/krs-341.982"},"notice":"GroundRules: Original legal text. Not legal advice."}