787 KAR 2:030. Classifying a person as unemployed; appeals

Link to law: http://www.lrc.ky.gov/kar/787/002/030.htm
Published: 2015

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now
      787 KAR 2:030.

Classifying a person as unemployed; appeals.

 

      RELATES TO: KRS

141.065, Administrative Order HR 86-1

      STATUTORY

AUTHORITY: KRS 151B.020, 341.115

      NECESSITY,

FUNCTION, AND CONFORMITY: KRS 141.065 provides a credit to taxpayers for hiring

a person classified as unemployed. The Department for Employment Services is

required by Administrative Order HR 86-1 to perform all administrative

functions pertaining to the Unemployment Tax Credit Program. The Secretary of

the Cabinet for Workforce Development may adopt rules and administrative regulations

as are necessary to implement the Unemployment Tax Credit Program and as are

necessary to cooperate with the Revenue Cabinet for the proper administration

of the program. The function of this administrative regulation is to establish

when a person is classified as unemployed for purposes of the Unemployment Tax

Credit Program, and to establish the appeals process and general rules for the

conduct of hearings regarding the denial of the unemployment tax credit to a

taxpayer.

 

      Section 1.

Definitions. (1) "Actively seeking work" means a person making a

reasonable effort to obtain work at least sixty (60) days prior to hire as

might be expected of a prudent person under like circumstances, including

occupations, salary, number of employing firms in area and distance involved.

      (2)

"Full-time employment" means, for labor market attachment purposes,

if a person worked more than twenty-three (23) hours per week or more than 100

hours per month for at least thirty (30) days prior to the sixty (60) day,

minimum unemployed period.

      (3) "Labor

market attachment" means had full-time employment before the sixty (60)

day minimum unemployed period. Self-employment can be used to meet this

requirement.

      (4)

"Readily available" means a person who at least sixty (60) days prior

to hire was willing and able to enter into full-time employment; and possessing

the ability to overcome any barriers, including arranging child care, part-time

work or school schedules, transportation, or other conditions that would

prevent an individual from accepting full-time employment.

 

      Section 2. (1) A

person shall be considered "classified as unemployed" for purposes of

the Unemployment Tax Credit Program if:

      (a) Prior to the

sixty (60) day minimum unemployment period, the person had prior labor market

attachment; and

      (b) During the

sixty (60) day minimum unemployment period prior to being hired was:

      1. Not working;

or

      2. Employed not

more than twenty-three (23) hours per week; or

      3. Employed not

more than 100 hours per month; and

      4. Actively

seeking and readily available for full-time employment.

      (2) Involvement

in a strike or labor dispute during the sixty (60) day minimum unemployment

period shall not meet the definition of unemployment for purposes of the

Unemployment Tax Credit Program.

 

      Section 3.

Request for Reconsideration. (1) Any party aggrieved as a result of the denial

of the unemployment tax credit to a taxpayer shall request a reconsideration of

the denial by contacting the state tax credit unit. The request for

reconsideration shall be in writing. The request for reconsideration shall be

filed within fifteen (15) days of the mailing date of the denial notice.

      (2) The

aggrieved party shall submit any additional information to be considered during

the reconsideration process in writing within ten (10) days of the mailing date

of the request for reconsideration.

      (3) The state

tax credit unit shall issue its decision within forty-five (45) days of receipt

of the request for reconsideration. Upon reconsideration, a certificate may be

issued or a second denial letter stating appeal rights for a formal hearing may

be issued.

 

      Section 4.

Appeals to Hearing Officer. (1) Within fifteen (15) days of the mailing date of

a second denial notice, an aggrieved party shall file a written request for

hearing with the state tax credit unit. Upon receipt of the written request for

hearing, the Secretary of the Cabinet for Workforce Development shall appoint

an impartial hearing officer to hear and decide appealed denials.

      (2) A hearing

shall be scheduled and commenced within sixty (60) days of receipt of the

request for hearing. Notice of the hearing shall be mailed by certified mail,

return receipt requested, to the parties.

      (3) Prior to the

formal hearing, and upon seven (7) days written notice to all parties, the

hearing officer may hold a prehearing conference to consider simplification of

the issues, admissions of facts and documents which will avoid unnecessary

proof, limitations of the numbers of witnesses, and any other matters as will

aid in the disposition of the matter. Disposition of the matter may be made at

the prehearing conference, by stipulation, agreed settlement, or consent order.

Prehearing conferences shall be open to the public. A written prehearing

conference report shall be part of the record.

      (4) Any party to

a hearing and the administering agency may be represented by counsel and may

make oral or written argument, offer testimony, cross-examine witnesses, or

take any combination of these actions. Depositions shall not be permitted for

the purpose of discovery; however, the hearing officer may authorize

depositions of witnesses who, in his opinion, for good cause shown cannot be

present at the hearing. A hearing officer shall preside at the hearing, shall

keep order, administer oaths, may issue subpoenas, and may admit relevant and

probative evidence, and shall conduct the hearing in accordance with reasonable

administrative practice.

      (5) All

testimony at the hearing shall be recorded.

      (6) The hearing

officer may place reasonable time limits upon the presentation of testimony,

evidence and argument, and may terminate or exclude irrelevant or redundant

evidence, testimony, or argument.

      (7) Within

thirty (30) days of adjournment of the hearing, the hearing officer shall make

written findings of fact, conclusions of law, and a final decision based upon

the record of the proceeding. (22 Ky.R. 499; Am. 912; eff. 11-6-95.)