IA HF2607

Exempts work performed for Amish-owned businesses from Iowa unemployment insurance coverage when all owners are members of the Old Order Amish church or another recognized Amish congregation and hold sincere religious objections to governmental insurance programs.

Requires employers seeking the exemption to obtain written acknowledgment from each employee stating they understand their work will not qualify them for unemployment benefits.

Employers must file an annual election with the Iowa Department of Workforce Development, which remains in effect until revoked by the employer or terminated by the department for non-compliance.

Does not exempt employers from federal unemployment insurance requirements or any other state or federal tax and employment obligations.

Applies to service performed on or after the effective date of the Act.