MN HF103

Adds "minor" qualifier to the definition of child business owners who are ineligible to use wage credits for unemployment benefits, clarifying that only minor children of 25 percent or more interest owners are excluded.

Effective retroactively from July 1, 2010 for the business owner eligibility modifications.

Modifies extended unemployment benefits eligibility to allow a "any of the prior three calendar years" lookback period instead of "either of the prior two calendar years" when extended benefits are 100 percent federally funded.

Conforming change based on temporary modifications to the Federal-State Extended Unemployment Compensation Act of 1970 under Public Law 111-312.

Extended benefits modification expires when federal law no longer permits the three-year lookback period and is effective retroactively from December 19, 2010.