HI HB963

Adds "sole proprietor" to the definition of "employing unit" in employment security law, explicitly including this business structure in the statute.

Excludes service performed by a sole proprietor with no other employees from employment security coverage requirements, making self-employment without hired staff outside the scope of unemployment insurance obligations.

Allows sole proprietors to voluntarily elect coverage under Section 383-77, permitting them to opt into employment security protections if desired.

Makes technical corrections to existing statute language, changing "which" to "that" and clarifying references to the Internal Revenue Code of 1986 throughout the employment security chapter.

Effective upon approval with no specified implementation date.