AK HB213

Allows federally recognized tribes and their wholly owned subdivisions, subsidiaries, or businesses to elect reimbursable employer status under Alaska's unemployment insurance program to comply with federal FUTA requirements.

Requires federally recognized tribes that elect reimbursement status to pay full amount of regular and extended benefits (rather than only non-federally-reimbursable portions like nonprofit organizations).

Authorizes the Department of Labor to terminate delinquent employers' reimbursement election status after notice and to deny new elections for entities with outstanding contribution delinquencies.

Adds federally recognized tribes to definitions throughout AS 23.20 including as employing units, educational service agencies, and institution operators, with explicit exclusion for tribal officers meeting federal requirements.

Effective immediately upon enactment; ensures Alaska maintains federal unemployment insurance program certification and protects approximately $20 million in federal administrative funding and $111 million in employer tax credits.