IL HB5217

Creates new Section 214.1 of the Unemployment Insurance Act exempting service performed by individuals on farms solely in connection with seasonal festivals from the definition of "employment" if services do not exceed 45 days in a calendar year.

Requires the service to be performed on the premises of the farm and solely connected to the seasonal festival to qualify for the exemption.

Exempts the seasonal festival exemption from applying to services that federal law requires to be covered under Section 3304(a)(6)(A) of the Federal Unemployment Tax Act as a condition for federal approval.

Amends Section 245 to include the new Section 214.1 exemption among those carve-outs from employment coverage that do not apply when federal law requires broader coverage for federal tax credit approval.