AR HB1300

Amends Arkansas Code § 24-7-202(16) to exclude summer work program participants from the definition of "employee" under the Arkansas Teacher Retirement System if they are secondary public school students employed between June 1 and August 31 and participating through a covered employer acting as a pass-through fiscal agent.

Requires the Board of Trustees of the Arkansas Teacher Retirement System to promulgate rules implementing the exclusion of summer work program participants.

Creates new Arkansas Code § 24-7-507 requiring covered employers to provide the retirement system with a memorandum of understanding, partnership agreement, or similar documentation when acting as a pass-through fiscal agent for summer work program participants.

Exempts covered employers acting as pass-through fiscal agents from reporting summer work program participants as "employees" for retirement system purposes.

Approved April 13, 2021.