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1231.  (a) The department shall develop and implement a taxpayer
education and information program directed at, but not limited to,
the following:
   (1) Taxpayer or industry groups.
   (2) Department audit and compliance staff.
   (3) (A) Identifying forms, procedures, regulations, or laws that
are confusing and lead to taxpayer errors.
   (B) Taking appropriate action, including recommending remedial
legislation to change those items identified pursuant to subparagraph
(A).
   (b) The education and information program described in subdivision
(a) shall include all of the following:
   (1) Communication with the taxpayer or industry groups which
explains in simplified terms the most common errors made by taxpayers
and how those errors may be avoided or corrected.
   (2) Participation in small business seminars and similar programs
organized by state and local agencies and may include participation
in seminars organized by private organizations.
   (3) In cooperation with the small business community, development
of small business educational events and materials that explain, in
simplified terms, the process of the department's determination of
whether an individual is an employee or an independent contractor.
These events and materials shall be designed to address potential tax
and labor law issues that may arise when small businesses contract
with microbusinesses in the production and delivery of products and
services.
   (4) Revision of taxpayer educational materials currently produced
by the department to explain in simplified terms the most common
errors made by taxpayers and how those errors may be avoided or
corrected.
   (5) Implementation of a continuing education program for audit
personnel to include the application of new legislation to taxpayer
activities and to minimize recurrent taxpayer noncompliance or
inconsistency of administration.


1233.  (a) If an employing unit's failure to make a timely return or
payment is due to the person's reasonable reliance on written advice
from the department, the employing unit may be relieved of the taxes
assessed, or any interest, additions to tax, or penalties added
thereto, as follows:
   (1) Taxes or any interest, additions to tax, or penalties added
thereto, shall only be relieved if the employing unit's failure to
make a timely return or payment was due to the employing unit's
reasonable reliance on the written advice of a ruling by the director
or his or her designee, and only if the department itself finds all
the conditions described in subdivision (b) are satisfied.
   (2) In the event that the employing unit relied on written advice
of other than a ruling of the director or his or her designee, taxes
shall not be relieved.  Interest, additions to tax, or penalties may
be waived if the department staff finds all the conditions described
in subdivision (b) are satisfied.
   (b) For purposes of subdivision (a), relief shall be granted if
all of the following conditions are satisfied:
   (1) The employing unit or the employing unit's representative
requested in writing that the department advise him or her whether a
particular activity or transaction is subject to tax under the tax
laws administered by the department, and the specific facts and
circumstances of the employment relationship, activity, or
transaction were fully described in the request.
   (2) The department responded in writing to the person regarding
the written request for advice, stating whether or not the described
employment relationship, activity, or transaction is subject to tax,
or stating the conditions under which the activity or transaction is
subject to tax.
   (3) In reasonable reliance on the department's written advice, the
person did not remit the tax due.
   (4) The liability for taxes applied to a particular activity or
transaction that occurred before the department rescinded or modified
the advice so given, by sending written notice to the person of the
rescinded or modified advice.
   (5) The tax consequences expressed in the department's written
advice were not subsequently changed by any of the following:
   (A) A change in state or federal statutory law or case law.
   (B) A change in a federal administrative ruling or regulation
where the department's written advice was based on that federal
administrative ruling or regulation.
   (C) A change in material facts or circumstances relating to the
taxpayer.
   (c) Any person seeking relief under this section shall file with
the department all of the following:
   (1) A copy of the person's written request to the department and a
copy of the department's written advice.
   (2) A statement signed under penalty of perjury, setting forth the
facts on which the claim is based.
   (3) Any other information which the department may require.
   (d) Only the person making the written request shall be entitled
to rely on the department's written advice to that person.
   (e) If written advice is issued pursuant to this section, it shall
include a declaration that the tax consequences expressed in the
advice may be subject to change for any of the reasons specified in
paragraph (5) of subdivision (b) and that it is the duty of the
requester to be aware of any of these possible changes.
   (f) This section shall not apply if the requester's request for
written advice pursuant to paragraph (1) of subdivision (b) contained
a misrepresentation or omission of one or more material facts.
   (g) For purposes of subdivision (a), the department shall waive
only that portion of tax, penalties, interest, or additions to tax
attributable to the actions taken by the employing unit after receipt
of the written advice of the department which were in reasonable
reliance on the written advice.
   (h) When a request is made for a legal ruling, the request shall
specifically so state.  Director rulings shall be issued as provided
in published guidelines.  When a director ruling is issued, the
ruling shall be signed by the director or his or her designee.
   (i) This section shall not apply to an employing unit that is a
nonprofit organization or a governmental agency.
   (j) Notwithstanding any other provision of this section, no relief
from unemployment insurance taxes imposed pursuant to Article 3
(commencing with Section 976) of Chapter 4 of Part 1, other than
relief from interest and penalties, shall be granted pursuant to this
section unless Section 1234, as enacted by the act enacting this
section, becomes operative.



1236.  Any civil employment tax matter dispute arising under Article
8 (commencing with Section 1126), Article 9 (commencing with Section
1176), or Article 11 (commencing with Section 1221), may be settled
under the following conditions:
   (a) (1) The director may approve a settlement of a civil
employment tax matter in dispute involving a reduction of tax in
settlement of seven thousand five hundred dollars ($7,500) or less.
However, once an appeal of an employment tax matter dispute has been
filed with the appeals board, the appeal has been assigned to an
administrative law judge, and a notice of hearing has been issued,
approval of the settlement by the assigned administrative law judge
shall be obtained.  If the decision of the administrative law judge
has been appealed, approval of the appeals board shall be obtained.
A proposed settlement shall be grounds for continuance of the
scheduled hearing until the Attorney General has completed a review
of the proposed settlement.  "Civil employment tax matters in dispute"
means those matters that are the subject of protests, appeals, or
refund claims.
   (2) Except as provided by paragraph (3), each proposed settlement
shall be submitted to the Attorney General.  Within 30 days of
receiving that proposed settlement, the Attorney General shall review
the recommendation and advise, in writing, of his or her conclusions
as to whether the recommendation is reasonable from an overall
perspective. If the Attorney General determines that the settlement
is reasonable from an overall perspective, the director, and the
administrative law judge or the appeals board, as applicable, may
then determine if a settlement will be approved.
   (3) A settlement of any civil employment tax matter dispute
involving a reduction of tax or penalties in settlement, the total of
which reduction of tax and penalties in settlement does not exceed
five thousand dollars ($5,000), may be approved by the director, and
the administrative law judge or the appeals board, as applicable,
without prior submission to the Attorney General.
   (b) The director may recommend to the appeals board a settlement
of a civil employment tax matter dispute involving a reduction in tax
and exceeding seven thousand five hundred dollars ($7,500) and
arising under Article 8 (commencing with Section 1126), Article 9
(commencing with Section 1176), or Article 11 (commencing with
Section 1221).  Each proposed settlement shall be submitted to the
Attorney General in the same manner as described in subdivision (a).

   (c) Whenever a reduction of tax or penalties or total tax and
penalties in excess of five hundred dollars ($500) is approved
pursuant to this section, there shall be placed on file in the office
of the director a public record with respect to that settlement.
The public record shall include, but need not be limited to, all of
the following information:
   (1) The name or names of the taxpayers who are parties to the
settlement.
   (2) The total amount involved.
   (3) The amount payable or refundable pursuant to the settlement.
   (4) A summary of the reasons why the settlement is in the best
interests of the state.
   (5) The Attorney General's conclusion as to whether the
recommendation of settlement was reasonable from an overall
perspective.
   The public record shall not include any information that relates
to any trade secret, patent, process, style of work, apparatus,
business secret, or organizational structure that, if disclosed,
would adversely affect the taxpayer or the national defense.
   (d) All settlements entered into pursuant to this section shall be
final and nonappealable, except upon a showing of fraud or
misrepresentation with respect to a material fact.
   (e) Any proceedings undertaken by the appeals board relating to a
settlement as described in this section shall be conducted in a
closed session or sessions.  Except as provided in subdivision (c),
any settlement entered into pursuant to this section shall constitute
confidential tax information.
   (f) Any settlement of a civil employment tax matter arising out of
a disagreement between the department and the employing unit on the
status of a worker as an employee or an independent contractor may
also include an agreement on the prospective classification of that
worker and any worker similarly situated for employment tax purposes,
except as provided in subdivision (g).
   (g) If a settlement includes a commitment on the prospective
status of workers or reporting responsibilities of the employer, then
the following shall apply:
   (1) The settlement shall not operate to deprive workers of their
eligibility for unemployment, workers' compensation, or disability
insurance benefits.
   (2) The commitment concerning the status of workers or reporting
responsibilities of the employer will terminate if there is a change
in material facts, a change in an applicable statute, or a ruling by
the appeals board on the workers or employer subject to the
settlement that is contrary to the commitment.
   (h) For purposes of this section, settlement is defined as a
compromise on the amount of the tax liability, consistent with the
reasonable evaluation of the costs and risks associated with
litigation of these matters.
   (i) The amendments to this section made in the 1997 portion of the
1997-98 Regular Session shall become operative January 1, 1998.




1237.  (a) No business entity shall discharge or otherwise
discriminate against any person because he or she has sought
information from the department concerning his or her rights under
this code or the Labor Code, cooperated with any investigation
undertaken by the department, or has testified or is about to testify
in any proceeding brought pursuant to this code or the Labor Code.
   (b) Any employee who believes that his or her rights under
subdivision (a) have been violated may file a complaint with the
Labor Commissioner, and with respect to that complaint shall be
entitled to the same rights, remedies, and procedures as are
applicable for a violation of Section 98.6 of the Labor Code.

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1241.  (a) No suit or proceeding shall be maintained in any court
for the recovery of any amount of contributions, interest or
penalties alleged to have been erroneously or illegally assessed or
collected unless a claim for refund or credit has been filed pursuant
to this chapter.  Within 90 days after the service of the notice of
the decision of the appeals board upon an appeal, the claimant may
bring an action against the director on the grounds set forth in the
claim in a court of competent jurisdiction in the County of
Sacramento for the recovery of the whole or any part of the amount
with respect to which the claim has been denied.  The director may,
in writing, extend for a period of not exceeding two years the time
within which such action may be instituted if written request for
such extension is filed with the director within the 90-day period.
Failure to bring action within the time specified constitutes a
waiver of any demand against the state on account of alleged
overpayments.  If the appeals board fails to serve notice of its
decision on the appeal within 90 days after an appeal is filed, the
claimant may consider the claim denied and may bring an action
against the director under this section.
   (b) To the extent permitted by federal law, any entity or
organization which has made a bona fide claim that it is a church or
convention or association of churches, or an organization which is
operated primarily for religious purposes and which is operated,
supervised, controlled, or principally supported by a church or
convention or association of churches, may bring suit to challenge a
decision of the appeals board denying an exemption as a church or
religious organization by paying the amount of the last quarter
assessed immediately preceding the initial appeals board decision
denying the exemption and then making a claim for refund or credit
pursuant to this section.
   An entity or organization shall be deemed to have made a bona fide
claim that it is a church or religious entity for purposes of this
section if either of the following is established:
   (1) That it has been recognized as a church or religious
organization by any entity of state or federal government.
   (2) That the appeals board found that the department has failed to
show by a preponderance of the evidence admitted at the proceedings
to determine tax liability that the petitioner has not made a bona
fide claim of coverage under subdivision (a) as a church or religious
entity.
   (c) A petition for writ of mandate shall lie to challenge any
decision denying eligibility under subdivision (b), and shall not be
deemed an action proscribed by or within the meaning of Section 32 of
Article XIII of the California Constitution or Section 1851.  The
time within which to file any claim or action under subdivision (a)
shall be extended during the pendency of any action brought pursuant
to this subdivision.


1242.  If, in any action authorized by Section 1241, judgment is
rendered for the plaintiff, the amount of the judgment shall first be
credited on any contributions, interest, and penalties due from the
plaintiff under this division, and the balance of the judgment shall
be refunded to the plaintiff. In any such judgment, interest shall be
allowed and paid only to the extent that interest and penalties
collected under this division are available therefor, at the rate of
12 percent per annum upon the amount of contributions found to have
been illegally collected from the date of the payment of the
contributions to the date of the judgment.



1243.  A decision of the appeals board on an appeal from a denial of
a protest under Section 1034 or on an appeal from a denial or
granting of an application for transfer of reserve account under
Article 5 (commencing with Section 1051) shall be subject to judicial
review if an appropriate proceeding is filed by the employer within
90 days of the service of notice of the decision.  The director may,
in writing, extend for a period of not exceeding two years the time
within which such proceeding may be instituted if written request for
such extension is filed with the director within the 90-day period.

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1251.  Unemployment compensation benefits are payable from the
Unemployment Fund to unemployed individuals who are eligible under
this part.


1252.  (a) An individual is "unemployed" in any week in which he or
she meets any of the following conditions:
   (1) Any week during which he or she performs no services and with
respect to which no wages are payable to him or her.
   (2) Any week of less than full-time work, if the wages payable to
him or her with respect to the week, when reduced by twenty-five
dollars ($25) or 25 percent of the wages payable, whichever is
greater, do not equal or exceed his or her weekly benefit amount.
   (3) Any week for which, except for the requirements of subdivision
(d) of Section 1253, he or she would be eligible for benefits under
Section 1253.5.
   (4) Any week during which he or she performs full-time work for
five days as a juror, or as a witness under subpoena.
   (b) Authorized regulations shall be prescribed making such
distinctions as may be necessary in the procedures applicable to
unemployed individuals as to total unemployment, part-total
employment, partial unemployment of individuals attached to their
regular jobs, and other forms of short-time work.
   (c) For the purpose of this section only "wages" includes any and
all compensation for personal services whether performed as an
employee or as an independent contractor or as a juror or as a
witness,  but does not include any payment received by a member of
the National Guard or reserve component of the armed forces for
inactive duty training, annual training, or emergency state active
duty.


1252.1.  With respect to individuals hired as commercial fishermen a
"totally unemployed individual" means an individual who, during a
particular week, while still attached to his employer from the
standpoint that there did not occur any severance of the
employer-employee relationship, earned no wages and performed no
services because his employer's boat was tied up for one or more of
the following reasons:
   (a) Inclement weather.
   (b) Absence of fish in fishable waters.
   (c) Lack of orders for fish from buyers.
   (d) Boat is laid up for repairs.



1252.2.  With respect to individuals hired as commercial fishermen a
"partially unemployed individual" means an individual who, during a
particular week meets all of the following conditions:
   (a) Was employed by his or her regular employer in the act of
catching or attempting to catch fish.
   (b) Was during the week continuously attached to his or her
employer from the standpoint that there did not occur any severance
of the employer-employee relationship.
   (c) (1) Worked less than normal customary full-time hours or full
number of days per week for his or her regular employer because of
lack of full-time work, or
   (2) If normal customary full-time hours or full number of days per
week are not determinable, he or she worked less than four (4) days
during a payroll week for his or her regular employer because of lack
of full-time work.
   (d) Earned wages which, when reduced by twenty-five dollars ($25)
or 25 percent of the wages, whichever is greater, do not equal or
exceed his or her weekly benefit amount.




1253.  An unemployed individual is eligible to receive unemployment
compensation benefits with respect to any week only if the director
finds that:
   (a) A claim for benefits with respect to that week has been made
in accordance with authorized regulations.
   (b) He or she has registered for work, and thereafter continued to
report, at a public employment office or any other place as the
director may approve.  Either or both of the requirements of this
subdivision may be waived or altered by authorized regulation as to
partially employed individuals attached to regular jobs.
   (c) He or she was able to work and available for work for that
week.
   (d) He has been unemployed for a waiting period of one week as
defined in Section 1254, unless this waiting period has been waived
pursuant to Section 8571 of the Government Code.
   (e) He or she conducted a search for suitable work in accordance
with specific and reasonable instructions of a public employment
office.
   (f) He or she participated as required by the director in
reemployment activities, such as orientation and assessment if the
individual has been identified pursuant to an automated profiling
system as likely to exhaust regular unemployment benefits unless the
individual has shown good cause for failure to participate.



1253.1.  An unemployed individual who is in all respects otherwise
eligible for unemployment compensation benefits shall not be deemed
ineligible for any week in which, for not exceeding two working days,
he cannot reasonably be expected to work because:
   (a) He is unlawfully detained.
   (b) He is lawfully detained or arrested, but the charge against
such individual is subsequently dismissed.
   (c) Notwithstanding any other provision of this division, any
determination made pursuant to subdivision (b) of this section may,
if no appeal has been filed therefrom, be reconsidered by the
department within 15 days from the date that the charge is dismissed.
  Notice of any reconsidered determination shall be given to the
claimant and any employer or employing unit which received notice
under Section 1328 or 1331, and the claimant or employer may appeal
therefrom in the manner prescribed in Section 1328.



1253.12.  An unemployed individual who is in all respects otherwise
eligible for unemployment compensation benefits, shall not be deemed
ineligible for any week in which:
   (a) For not exceeding two working days, he or she cannot
reasonably be expected to work because there has been a death in his
or her immediate family in the state in which he or she resides.
   (b) For not exceeding four working days, he or she cannot
reasonably be expected to work because there has been a death in his
or her immediate family outside of the state in which he or she
resides.



1253.15.  An unemployed individual who has been discharged from any
branch of the United States armed services and who is in all respects
otherwise eligible for unemployment compensation benefits shall not
be deemed ineligible in any week for which he has unexpired leave
time for which he has been compensated upon his discharge.




1253.2.  An unemployed individual who is in all respects otherwise
eligible for unemployment compensation benefits shall not be deemed
ineligible for any week in which pursuant to the provisions of a
collective bargaining agreement he is allowed not more than one
uncompensated day off in that week or is allowed not more than one
uncompensated holiday on one day in that week if:
   (a) He is employed in longshoring operations;
   (b) His employer regularly offers employment to individuals
employed in such operations seven days a week;
   (c) He is able to work and available for work for six days of the
week except as provided in Section 1253.1 or 1253.12.



1253.3.  (a) Notwithstanding any other provision of this division,
unemployment compensation benefits, extended duration benefits, and
federal-state extended benefits are payable on the basis of service
to which Section 3309(a)(1) of the Internal Revenue Code of 1954
applies, in the same amount, on the same terms, and subject to the
same conditions as benefits payable on the basis of other service
subject to this division, except as provided by this section.
   (b) Benefits specified by subdivision (a) based on service
performed in the employ of a nonprofit organization, or of any entity
as defined by Section 605, with respect to service in an
instructional, research, or principal administrative capacity for an
educational institution are not payable to any individual with
respect to any week which begins during the period between two
successive academic years or terms or, when an agreement provides
instead for a similar period between two regular but not successive
terms, during that period, or during a period of paid sabbatical
leave provided for in the individual's contract, if the individual
performs services in the first of the academic years or terms and if
there is a contract or a reasonable assurance that the individual
will perform services for any educational institution in the second
of the academic years or terms.
   (c) Benefits specified by subdivision (a) based on service
performed in the employ of a nonprofit organization, or of any entity
as defined by Section 605, with respect to service in any other
capacity than specified in subdivision (b) for an educational
institution shall not be payable to any individual with respect to
any week which commences during a period between two successive
academic years or terms if the individual performs the service in the
first of the academic years or terms and there is a reasonable
assurance that the individual will perform the service in the second
of the academic years or terms.  However, if the individual was not
offered an opportunity to perform the services for an educational
institution for the second of the academic years or terms, the
individual shall be entitled to a retroactive payment of benefits for
each week for which the individual filed a timely claim for benefits
and for which benefits were denied solely by reason of this
subdivision.  Retroactive benefits shall be claimed in accordance
with the department's procedures which shall specify that except
where the individual was entitled to benefits based on services
performed for other than an educational institution, an individual
who has a reasonable assurance of reemployment may satisfy the search
for work requirement of subdivision (e) of Section 1253, by
registering for work pursuant to subdivision (b) of Section 1253
during the period between the first and second academic terms or
years.  A claim for retroactive benefits may be made no later than 30
days following the commencement of the second academic year or term.

   (d) Benefits specified by subdivision (a) based on service
performed in the employ of a nonprofit organization, or of any entity
as defined by Section 605, with respect to services specified by
subdivision (b) or (c), are not payable to any individual with
respect to any week that commences during an established and
customary vacation period or holiday recess if the individual
performs the services in the period immediately before the vacation
period or holiday recess, and there is a reasonable assurance that
the individual will perform the services in the period immediately
following the vacation period or holiday recess.
   (e) With respect to any services specified by subdivision (b) or
(c), compensation payable on the basis of services in that capacity
may be denied as specified in subdivision (b), (c), or (d) to any
individual who performed the services in an educational institution
while in the employ of an educational service agency, and for this
purpose the term "educational service agency" means a governmental
agency or governmental entity that is established and operated
exclusively for the purpose of providing the services to one or more
educational institutions.
   (f) Benefits specified by subdivision (a) based on service
performed in the employ of a nonprofit organization, or of any entity
as defined by Section 605, are not payable during the periods of
time, and subject to the same conditions, contained in subdivisions
(b), (c), (d), and (h), if the services are provided to, or on behalf
of, an educational institution.
   (g) For purposes of this section, "reasonable assurance" includes,
but is not limited to, an offer of employment or assignment made by
the educational institution, provided that the offer or assignment is
not contingent on enrollment, funding, or program changes.  An
individual who has been notified that he or she will be replaced and
does not have an offer of employment or assignment to perform
services for an educational institution is not considered to have
reasonable assurance.
   (h) For purposes of this section, if the time for service
performed during the period of and pursuant to any contract for any
academic year or term by an individual for any employing unit as
specified in subdivision (b) or (c) constitutes one-half or more of
the time in total service performed for the employing unit by the
individual during that same period for remuneration, all the services
of the individual for the employing unit for that period shall be
deemed subject to the benefit payment restriction provisions of this
section.
   (i) Any entity as defined by Section 605, with respect to any
individual performing a service in any other capacity other than
specified in subdivision (b) for an educational institution, shall
provide a written statement indicating the following to the
individual no later than 30 days before the end of the first of the
academic years or terms:
   (1) Whether or not there is a reasonable assurance of
reemployment.
   (2) Whether or not it is stated that the individual has no
reasonable assurance of reemployment, that the individual should file
a claim for benefits at the close of the academic year or term.
   (3) If it is stated that the individual has reasonable assurance
of reemployment, the written statement shall also inform the employee
that he or she may file a claim for benefits and that the
determination for eligibility for benefits is made by the Employment
Development Department and not by the employer.
   (4) If it is stated that the individual has reasonable assurance
of reemployment, that the individual shall be entitled to a
retroactive payment of benefits if the individual is not offered an
opportunity to perform the services for the educational institution
for the second of the academic years or terms, if the individual is
otherwise eligible and he or she filed a claim for each week benefits
are claimed, and if a claim for retroactive benefits is made no
later than 30 days following the commencement of the second academic
year or term.


1253.4.  Unemployment compensation benefits, extended duration
benefits, and federal-state extended benefits shall not be payable to
any individual on the basis of any services, substantially all of
which consist of participating in sports or athletic events or
training or preparing to so participate, for any week which commences
during the period between two successive sport seasons, or similar
periods, if such individual performed such services in the first of
such seasons, or similar periods, and there is a reasonable assurance
that such individual will perform such services in the later of such
seasons, or similar periods.


1253.5.  Notwithstanding the provisions of subdivision (c) of
Section 1253, if an individual is, in all other respects, eligible
for benefits under this part, and such individual becomes unable to
work due to a physical or mental illness or injury for one or more
days during such week, he shall be paid unemployment compensation
benefits at the rate of one-seventh the weekly benefit amount payable
for that week for each day which he is available for work and able
to work.  The amount of benefits payable, if not a multiple of one
dollar ($1), shall be computed to the next higher multiple of one
dollar ($1).  The individual shall not be entitled to unemployment
compensation benefits for any day during such week which he is unable
to work due to such physical or mental illness or injury.



1253.6.  For purposes of subdivision (c) of Section 1253, an
unemployed individual who is in all respects otherwise eligible for
unemployment compensation benefits, shall not be deemed to be not
able to, or unavailable for, work for any week in which such person
is not able to, or available for, work solely because such person is
serving on a grand or petit jury, or is responding to a subpoena.



1253.7.  For the purposes of subdivision (e) of Section 1253, an
individual shall not be disqualified for any week solely because of
either of the following:
   (a) The individual is before any court of the United States or any
state pursuant to a lawfully issued summons to appear for jury duty.

   (b) The individual is hospitalized for treatment of an emergency
or life-threatening condition.



1253.8.  An unemployed individual shall not be disqualified for
eligibility for unemployment compensation benefits solely on the
basis that he or she is only available for part-time work.  If an
individual restricts his or her availability to part-time work, he or
she may be considered to be able to work and available for work
pursuant to subdivision (c) of Section 1253 if it is determined that
all of following conditions exist:
   (a) The claim is based on the part-time employment.
   (b) The claimant is actively seeking and is willing to accept work
under essentially the same conditions as existed while the wage
credits were accrued.
   (c) The claimant imposes no other restrictions and is in a labor
market in which a reasonable demand exists for the part-time services
he or she offers.



1253.9.  An unemployed individual may not be disqualified for
unemployment compensation benefits solely on the basis that he or she
is a student.  An unemployed individual may be considered to be able
and available for work pursuant to subdivision (c) of Section 1253,
if the school attendance does not eliminate a substantial portion of
the individual's full-time labor market availability.  If an
unemployed individual restricts his or her availability to part-time
work due to school attendance, he or she may be considered to be able
to work and available for work if he or she meets the criteria set
forth in Section 1253.8.


1254.  No week shall be counted as a week of unemployment under
subdivision (d) of Section 1253:
   (a) Unless it occurs within the benefit year which includes the
week with respect to which he claims payment of unemployment
compensation benefits, but this requirement shall not interrupt the
payment of such benefits for consecutive weeks of unemployment.  The
week immediately preceding a benefit year, if part of one
uninterrupted period of unemployment which continues into that
benefit year shall be deemed, for the purposes of this section only,
to be within such benefit year as well as within the preceding
benefit year.
   (b) If unemployment compensation benefits have been paid with
respect to that week.
   (c) Unless the individual was eligible for unemployment
compensation benefits with respect thereto in all respects, except
for the requirements of subdivision (d) of Section 1253 and Section
1281.


1255.  An individual is not eligible for unemployment compensation
benefits on account of unemployment for any week or part of any week
with respect to which he has received or is seeking unemployment
benefits under an unemployment compensation law of any other state or
of the United States.  If the appropriate agency of the other state
or of the United States finally determines that he is not entitled to
unemployment compensation benefits, this section shall not apply.



1255.3.  (a) Except as provided by subdivisions (c) and (d), the
amount of unemployment compensation benefits, extended duration
benefits, and federal-state extended benefits payable to an
individual for any week which begins after March 31, 1980, and which
begins in a period with respect to which that individual is receiving
a governmental or other pension, retirement or retired pay, annuity,
or any other similar periodic payment which is based on the previous
work of the individual shall be reduced, but not below zero, by an
amount equal to the amount of the pension, retirement or retired pay,
annuity, or other payment, which is reasonably attributable to that
week.
   (b) Subdivision (a) shall be operative only during such time as
Section 3304 of the Federal Unemployment Tax Act requires that state
unemployment insurance laws contain those provisions as a condition
of certification of state unemployment insurance laws by the
Secretary of Labor.
   (c) Subdivision (a) shall apply to any pension, retirement or
retired pay, annuity, or other similar periodic payment only if both
of the following are met:
   (1) The pension, retirement or retired pay, annuity, or similar
payment is under a plan maintained (or contributed to) by a base
period or chargeable employer.
   (2) In the case of such a payment not made under the federal
Social Security Act or the federal Railroad Retirement Act of 1974
(or the corresponding provisions of prior law), services performed
for the employer by the individual after the beginning of the base
period (or remuneration for such services) affect eligibility for, or
increase the amount of, such pension, retirement or retired pay,
annuity, or similar periodic payment.
   (d) (1) Subdivision (a) shall not apply to any pension, retirement
or retired pay, annuity or other similar periodic payment if the
individual has made any contribution to the pension, retirement or
retired pay, annuity, or other similar periodic payment.
   (2) The amendments made to this subdivision during the 1986
portion of the 1985-86 Regular Session shall apply to new claims
filed with an effective date beginning on or after January 1, 1987.
   (e) The amendments made to subdivision (c) of this section during
the 1985 portion of the 1985-86 Regular Session shall apply
retroactively to all unemployment compensation benefits, extended
duration benefits, and federal-state extended benefits, payable to an
individual for any week which begins after November 1, 1980.



1255.5.  (a) An individual is not eligible for unemployment
compensation benefits or extended duration benefits for the same day
or days of unemployment for which he is allowed by the Workmen's
Compensation Appeals Board, or for which he receives, benefits in the
form of cash payments for temporary total disability indemnity,
under a workmen's compensation law, or employer's liability law of
this state, or of any other state, or of the federal government,
except that if such cash payments are less than the amount he would
otherwise receive as unemployment compensation benefits or extended
duration benefits under this division, he shall be entitled to
receive for such day or days, if otherwise eligible, unemployment
compensation benefits or extended duration benefits reduced by the
amount of such cash payments.
   (b) Notwithstanding any other provision of this division, an
individual who is ineligible to receive unemployment compensation
benefits or extended duration benefits under subdivision (a) of this
section for one or more days of a week of unemployment and who is
eligible to receive unemployment compensation benefits or extended
duration benefits for the other days of that week is, with respect to
that week, entitled to an amount of unemployment compensation
benefits or extended duration benefits computed by reducing his
weekly benefit amount by the amount of temporary total disability
indemnity received for that week.
   (c) The amount determined under subdivision (a) or (b), if not a
multiple of one dollar ($1), shall be computed to the next higher
multiple of one dollar ($1).



1255.7.  (a) The Department of Child Support Services shall notify
the director whether an individual filing a claim for unemployment
compensation after October 1, 1982, owes support obligations as
defined under subdivision (h), and notify the department of any
changes in the status of these individuals to ensure that the
department has a current record.
   (b) The department shall maintain and keep current a record of
individuals who owe support obligations and who may have claims for
unemployment compensation benefits.
   (c) The department shall deduct and withhold support obligations
as defined under subdivision (h) from any unemployment compensation
payable to an individual who owes these obligations.
   (d) Any amount deducted and withheld under subdivision (c) shall
be paid by the department to the appropriate county or to the
Department of Child Support Services as the assigned payee, as
stipulated by mutual agreement, in the interagency agreement between
the department and the Department of Child Support Services.
   (e) Any amount deducted and withheld under subdivision (c) shall
for all purposes be treated as if it were paid to the individual as
unemployment compensation and paid by the individual to the
Department of Child Support Services.
   (f) For purposes of subdivisions (a) to (e), inclusive,
"unemployment compensation" means any compensation payable under this
division, except Part 2 (commencing with Section 2601), but
including amounts payable by the department pursuant to an agreement
under any federal unemployment compensation law.
   (g) This section applies only if appropriate arrangements have
been made for reimbursement by the Department of Child Support
Services for the administrative costs incurred by the Employment
Development Department.
   (h) For purposes of this section, "support obligations" means the
child and related spousal support obligations which are being
enforced pursuant to a plan described in Section 454 of the Social
Security Act and as that section may hereafter be amended.  However,
to the extent "related spousal support obligations" may not be
collected from unemployment compensation under federal law, those
obligations shall not be included in the definition of support
obligations under this section.


1256.  An individual is disqualified for unemployment compensation
benefits if the director finds that he or she left his or her most
recent work voluntarily without good cause or that he or she has been
discharged for misconduct connected with his or her most recent
work.
   An individual is presumed to have been discharged for reasons
other than misconduct in connection with his or her work and not to
have voluntarily left his or her work without good cause unless his
or her employer has given written notice to the contrary to the
department as provided in Section 1327, setting forth facts
sufficient to overcome the presumption. The presumption provided by
this section is rebuttable.
   An individual whose employment is terminated under the compulsory
retirement provisions of a collective bargaining agreement to which
the employer is a party, shall not be deemed to have left his or her
work without good cause.
   An individual may be deemed to have left his or her most recent
work with good cause if he or she leaves employment to accompany his
or her spouse or domestic partner to a place from which it is
impractical to commute to the employment.  For purposes of this
section "spouse" includes a person to whom marriage is imminent.
   An individual may be deemed to have left his or her most recent
work with good cause if he or she leaves employment to protect his or
her children, or himself or herself, from domestic violence abuse.
   An individual shall be deemed to have left his or her most recent
work with good cause if he or she elects to be laid off in place of
an employee with less seniority pursuant to a provision in a
collective bargaining agreement that provides that an employee with
more seniority may elect to be laid off in place of an employee with
less seniority when the employer has decided to lay off employees.



1256.1.  (a) If the employment of an individual is terminated due to
his absence from work for a period in excess of 24 hours because of
his incarceration and he is convicted of the offense for which he was
incarcerated or of any lesser included offense, he shall be deemed
to have left his work voluntarily without good cause for the purposes
of Section 1256.  A plea or verdict of guilty, or a conviction
following a plea of nolo contendere, is deemed to be a conviction
within the meaning of this section irrespective of whether an order
granting probation or other order is made suspending the imposition
of the sentence or whether sentence is imposed but execution thereof
is suspended.
   (b) Notwithstanding any other provision of this division, any
determination made prior to a conviction or other final disposition
of the criminal complaint or accusation by the court as to whether an
individual who is terminated due to his absence from work because of
incarceration voluntarily leaves without good cause may, if no
appeal has been taken from the determination, for good cause be
reconsidered by the department during the benefit year or extended
duration period to which the determination relates.  Notice of any
reconsidered determination shall be given to the claimant and any
employer or employing unit which received notice under Section 1328
or 1331, and the claimant or employer may appeal therefrom in the
manner prescribed in Section 1328.



1256.2.  (a) Except as otherwise provided in subdivision (b), an
individual who terminates his or her employment shall not be deemed
to have left his or her most recent work without good cause if his or
her employer deprived the individual of equal employment
opportunities on any basis listed in subdivision (a) of Section 12940
of the Government Code, as those bases are defined in Sections 12926
and 12926.1 of the Government Code.
   (b) Subdivision (a) does not apply to the following:
   (1) A deprivation of equal employment opportunities that is based
upon a bona fide occupational qualification or applicable security
regulations established by the United States or this state,
specifically, as provided in Section 12940 of the Government Code.
   (2) An individual who fails to make reasonable efforts to provide
the employer with an opportunity to remove any unintentional
deprivation of the individual's equal employment opportunities.



1256.3.  For the purposes of Sections 1256, 1256.1, 1256.2, 1256.4,
and 1256.5, "most recent work" is that work in which a claimant last
performed compensated services:
   (a) Prior to and nearest the date of filing a valid new, reopened,
or additional claim for unemployment compensation benefits, a valid
primary, reopened, or additional claim for extended duration
benefits, or a valid application, or reopened or additional claim for
federal-state extended benefits.
   (b) During the calendar week for which a continued claim is filed.



1256.4.  (a) An individual is disqualified for unemployment
compensation benefits if either of the following occur:
   (1) The director finds that he or she was discharged from his or
her most recent work for chronic absenteeism due to intoxication or
reporting to work while intoxicated or using intoxicants on the job,
or gross neglect of duty while intoxicated, when any of these
incidents is caused by an irresistible compulsion to use or consume
intoxicants, including alcoholic beverages.
   (2) He or she otherwise left his or her most recent employment for
reasons caused by an irresistible compulsion to use or consume
intoxicants, including alcoholic beverages.
   (b) An individual disqualified under this section, under a
determination transmitted to him or her by the department, is
ineligible to receive unemployment compensation benefits under this
part for the week in which the separation occurs, and continuing
until he or she has performed service in bona fide employment for
which remuneration is received equal to or in excess of five times
his or her weekly benefit amount, or until a physician or authorized
treatment program administrator certifies that the individual has
entered into and is continuing in, or has completed, a treatment
program for his or her condition and is able to return to employment.

   (c) The department shall advise each individual disqualified under
this section of the benefits available under Part 2 (commencing with
Section 2601), and, if assistance in locating an appropriate
treatment program is requested, refer the individual to the
appropriate county drug or alcohol program administrator.



1256.5.  (a) An individual shall be deemed to have left his or her
most recent work with good cause if the director finds that he or she
leaves employment because of sexual harassment if the individual has
taken reasonable steps to preserve the working relationship. No
steps shall be required if the director finds it would have been
futile.  For purposes of this subdivision, unwelcome sexual advances,
requests for sexual favors, and other verbal, visual, or physical
conduct of a sexual nature constitutes sexual harassment when any of
the following occur:
   (1) Submission to the conduct is made either explicitly or
implicitly a term or condition of an individual's employment.
   (2) Submission to or rejection of the conduct by an individual is
used as the basis for employment decisions affecting the individual.

   (3) The conduct has the purpose or effect of unreasonably
interfering with an individual's work performance or creating an
intimidating, hostile, or offensive working environment.
   (b) Findings of fact and law by the director shall not
collaterally estop adjudication of the issue of sexual harassment in
another forum.



1257.  An individual is also disqualified for unemployment
compensation benefits if:
   (a) He or she willfully, for the purpose of obtaining unemployment
compensation benefits, either made a false statement or
representation, including, but not limited to, using a false name,
false social security number, or other false identification, with
actual knowledge of the falsity thereof, or withheld a material fact
in order to obtain any unemployment compensation benefits under this
division.
   (b) He or she, without good cause, refused to accept suitable
employment when offered to him or her, or failed to apply for
suitable employment when notified by a public employment office.



1258.  "Suitable employment" means work in the individual's usual
occupation or for which he is reasonably fitted, regardless of
whether or not it is subject to this division.
   In determining whether the work is work for which the individual
is reasonably fitted, the director shall consider the degree of risk
involved to the individual's health, safety, and morals, his physical
fitness and prior training, his experience and prior earnings, his
length of unemployment and prospects for securing local work in his
customary occupation, and the distance of the available work from his
residence, and such other factors as would influence a reasonably
prudent person in the individual's circumstances.



1258.5.  "Suitable employment" does not include employment with an
employer who does not:
   (a) Possess an appropriate state license to engage in his
business, trade, or profession; or
   (b) Withhold or hold in trust the employee contributions required
by Part 2 (commencing with Section 2601) of this division for
unemployment compensation disability benefits and does not transmit
all such employee contributions to the department for the Disability
Fund as required by Section 986; or
   (c) Carry either workers' compensation insurance or possess a
certificate of self-insurance as required by Division 4 (commencing
with Section 3201) of the Labor Code.



1259.  Notwithstanding any other provisions of this division, no
work or employment shall be deemed suitable and benefits shall not be
denied to any otherwise eligible and qualified individual for
refusing new work under any of the following conditions:
   (a) If the position offered is vacant due directly to a strike,
lockout, or other labor dispute.
   (b) If the wages, hours, or other conditions of the work offered
are substantially less favorable to the individual than those
prevailing for similar work in the locality.
   (c) If, as a condition of being employed, the individual would be
required to join a company union or to resign from or refrain from
joining any bona fide labor organization.
   (d) If the offer of employment is from an employer who does not
possess an appropriate state license to engage in his business,
trade, or profession if required by state law.
   (e) If the offer of employment is from an employer who does not
carry either workmen's compensation insurance or possess a
certificate of self-insurance as required by Division 4 (commencing
with Section 3201) of the Labor Code.
   (f) If the offer of employment is from an employer who does not
withhold or hold in trust the employee contributions required by Part
2 (commencing with Section 2601) of this division for unemployment
compensation disability benefits and does not transmit all such
employee contributions to the department for the Disability Fund as
required by Section 986.



1260.  (a) An individual disqualified under Section 1256, under a
determination transmitted to him or her by the department, is
ineligible to receive unemployment compensation benefits for the week
in which the act that causes his or her disqualification occurs and
continuing until he or she has, subsequent to the act that causes
disqualification and his or her registration for work, performed
service in bona fide employment for which remuneration is received
equal to or in excess of five times his or her weekly benefit amount.

   (b) An individual disqualified under subdivision (b) of Section
1257, under a determination transmitted to him or her by the
department, is ineligible to receive unemployment compensation
benefits for not less than 2 nor more than 10 consecutive weeks
beginning with:
   (1) The week in which the cause of his or her disqualification
occurs, if he or she registers for work in that week.
   (2) The week subsequent to the occurrence of the cause of his or
her disqualification in which he or she first registers for work, if
he or she does not register for work in the week in which the cause
of his or her disqualification occurs.
   (c) An individual disqualified under subdivision (a) of Section
1257, under a determination transmitted to him or her by the
department, and who was not paid any benefit amount as a result of
his or her false statement or representation, is ineligible to
receive unemployment compensation benefits for two weeks commencing
with the week in which the determination is mailed to or personally
served upon him or her, or any subsequent week, for which he or she
is first otherwise in all respects eligible for unemployment
compensation benefits and for not more than 13 subsequent weeks for
which he or she is otherwise in all respects eligible for
unemployment compensation benefits. No disqualification under this
subdivision shall be applied to any week if all or any portion of the
week is beyond the three-year period next succeeding the date of the
mailing or personal service of the determination.  This subdivision
shall not apply to an individual convicted under Section 2101.
   (d) An individual disqualified under subdivision (a) of Section
1257, under a determination transmitted to him or her by the
department, and who was paid any benefit amount as a result of his or
her false statement or representation, is ineligible to receive
unemployment compensation benefits for five weeks commencing with the
week in which the determination is mailed to or personally served
upon him or her, or any subsequent week, for which he or she is first
otherwise in all respects eligible for unemployment compensation
benefits and for not more than 10 subsequent weeks for which he or
she is otherwise in all respects eligible for unemployment
compensation benefits.  No disqualification under this subdivision
shall be applied to any week if all or any portion of the week is
beyond the three-year period next succeeding the date of the mailing
or personal service of the determination.  This subdivision shall not
apply to an individual convicted under Section 2101.
   (e) Notwithstanding subdivision (c) or (d), an individual who is
subject to a disqualification that is imposed under subdivision (b)
of Section 1257 may, if he or she is otherwise in all respects
eligible for unemployment compensation benefits, concurrently serve a
disqualification imposed under subdivision (a) of Section 1257.



1260.1.  Notwithstanding any other provision of this division,
benefits shall not be denied to any individual by reason of
cancellation of wage credits or total reduction of his benefit rights
for any cause other than discharge for misconduct connected with his
work, fraud in connection with a claim for benefits, or receipt of
disqualifying income.  This section shall not be construed to
authorize cancellation of wage credits or total reduction of benefit
rights for any cause whatsoever, nor shall it limit or affect any
other section that provides for cancellation of wage credits or total
reduction of benefit rights for any cause permitted under this
section.



1261.  When successive disqualifications under Section 1257 occur,
the director may extend the period of ineligibility provided for in
Section 1260 for an additional period not to exceed eight additional
weeks.


1262.  An individual is not eligible for unemployment compensation
benefits, and these benefits shall not be payable to him or her, if
the individual left his or her work because of a trade dispute. The
individual shall remain ineligible for the period during which he or
she continues out of work by reason of the fact that the trade
dispute is still in active progress in the establishment in which he
or she was employed.



1262.5.  Whenever the department learns that a trade dispute is in
progress, the department shall promptly conduct an investigation and
make investigation findings as to the nature, location, labor
organizations and employers involved, and other relevant facts
concerning the trade dispute as it deems necessary.  The department
shall provide its findings to its field offices in locations affected
by the trade dispute, and shall, upon request, make its findings
available to any employer, employers' association or labor
organization involved in the trade dispute.  The department's
investigation findings shall be based upon the information then
available to it and shall not be a determination as to the
eligibility of any claimant for benefits under Section 1262.



1263.  (a) Any individual convicted under Section 2101 by any court
of competent jurisdiction of willfully making a false statement or
knowingly failing to disclose a material fact to obtain or increase
any benefit or payment under this division shall forfeit any rights
to benefits for the week in which the criminal complaint was filed
and for the 51 consecutive calendar weeks which immediately follow
that week, irrespective of a subsequent order under the provisions of
Section 1203.4 of the Penal Code allowing the individual to withdraw
his or her plea of guilty and to enter a plea of not guilty, or
setting aside the verdict of guilty or dismissing the criminal
complaint, but a forfeiture of benefits under this subdivision shall
extend no later than the effective date of any order under Section
1203.4 of the Penal Code, and, if the period of forfeiture has not
previously expired, the forfeiture of benefits under this subdivision
shall terminate as of the effective date of any such order.
   (b) Any individual convicted under Section 2101 by any court of
competent jurisdiction of willfully making a false statement or
knowingly failing to disclose a material fact to obtain or increase
any benefit or payment under this part, Part 3 (commencing with
Section 3501), or Part 4 (commencing with Section 4001) shall,
irrespective of a subsequent order under the provisions of Section
1203.4 of the Penal Code allowing the individual to withdraw his or
her plea of guilty and to enter a plea of not guilty, or setting
aside the verdict of guilty or dismissing the criminal complaint, be
ineligible to receive unemployment compensation or extended duration
benefits or federal-state extended benefits for the week in which the
criminal complaint was filed, or any subsequent week, for which he
or she is first otherwise in all respects eligible for unemployment
compensation or extended duration benefits or federal-state extended
benefits and for 14 subsequent weeks for which he or she is otherwise
in all respects eligible for unemployment compensation or extended
duration benefits or federal-state extended benefits. No
disqualification under this subdivision shall be applied to any week
if all or any portion of the week is beyond the three-year period
next succeeding the date of the filing of the criminal complaint.
   (c) The department shall, effective upon the date of the filing of
a criminal complaint against an individual prosecuted under Section
2101, suspend the payment of benefits to the individual.
   (d) A plea or verdict of guilty, or a conviction following a plea
of nolo contendere, is deemed to be a conviction within the meaning
of this section irrespective of whether an order granting probation
or other order is made suspending the imposition of the sentence or
whether sentence is imposed but execution thereof is suspended.
   (e) Notwithstanding the provisions of this section, an individual
may during a period of forfeiture under subdivision (a) of this
section meet the conditions to remove any disqualification that is
imposed under Sections 1260 or 1261, or subdivision (b) of this
section, but no week during the period of forfeiture shall be used to
offset the amount of any overpayment.



1264.  (a) Unemployment compensation benefits, extended duration
benefits, and federal-state extended benefits shall not be payable on
the basis of services performed by an alien unless the alien is an
individual who was lawfully admitted for permanent residence at the
time the services were performed, was lawfully present for purposes
of performing the services, or was permanently residing in the United
States under color of law at the time the services were performed,
including an alien who was lawfully present in the United States as a
result of the application of the provisions of Section 203(a)(7) or
Section 212(d)(5) of the Immigration and Nationality Act.
   (b) Any data or information required of individuals applying for
benefits specified by subdivision (a) to determine whether these
benefits are not payable to them because of their alien status shall
be uniformly required from all applicants for these benefits.
   (c) In the case of an individual whose application for benefits
specified by subdivision (a) would otherwise be approved, no
determination by the department, an administrative law judge, or the
appeals board that these benefits to the individual are not payable
because of his or her alien status shall be made except upon a
preponderance of the evidence.
   (d) If an alien presents evidence that the Immigration and
Naturalization Service has granted the alien employment authorization
as a result of the alien's application for temporary residence
status under the federal Immigration Reform and Control Act of 1986
(Public Law 99-603), pending a final determination on this
application the department shall not do either of the following:
   (1) Commence or continue to pursue any administrative or judicial
action to collect benefits where there has been a final determination
that these benefits have been overpaid or chargeable to the alien,
because of the alien's immigration status at the time he or she
performed the services compensated by his or her base period wages.
   (2) Determine that the alien was overpaid benefits in the current
benefit year or in any prior benefit year, if the basis for the
determination is the assumption that because the alien is an
applicant for temporary resident status he or she was not, while
performing the services compensated by base period wages, lawfully
admitted for permanent residence, lawfully present for purposes of
performing the services that were compensated by his or her base
period wages, or permanently residing in the United States under
color of law.
   (e) If the Immigration and Naturalization Service grants the
application and adjusts the alien's status to that of lawful
temporary resident, the department shall not take any action
described in paragraph (1) of subdivision (d) or make any
determination described in paragraph (2) of subdivision (d).  If an
alien is not in the status of being lawfully admitted for permanent
residence, lawfully present for the purpose of performing the
services compensated by his or her base period wages, or permanently
residing in the United States under color of law, at the time the
alien's lawful temporary permanent status terminates, then
compensation shall not be payable on the basis of services performed
by the alien after the termination.
   (f) Nothing in subdivision (d) shall be construed to require the
department to do any of the following:
   (1) Repay any amounts collected under any present or past action
as described in paragraph (1) of subdivision (d).
   (2) Redetermine the eligibility for unemployment compensation
benefits of any alien who the department originally determined to be
ineligible because of the alien's status at the time he or she
performed the services compensated by his or her base period wages
and with respect to whom the determination has become final.
   (3) Apply subdivision (d) or (e) retroactively.
   (g) If the United States Secretary of Labor finds that
subdivisions (d) and (e) are not in conformity with the federal
Unemployment Tax Act, and effective as of the date that this finding
becomes final, subdivisions (d), (e), and (f) shall be inoperative
and of no legal force or effect.
   (h) Unless subdivisions (d), (e), and (f) have earlier become
inoperative and  of no legal force or effect pursuant to a finding by
the Secretary of Labor under subdivision (g), subdivisions (d), (e),
(f), and (g) shall remain in effect only until September 30, 1990,
and as of that date shall become inoperative, unless a later enacted
statute which is chaptered before September 30, 1990, deletes or
extends that date.  Notwithstanding this subdivision, however, the
department shall not take any action to collect benefits from an
individual when the collection against that individual was suspended
pursuant to subdivision (e) prior to September 30, 1990.



1265.  Notwithstanding any other provisions of this division,
payments to an individual under a plan or system established by an
employer which makes provisions for his employees generally, or for a
class or group of his employees, for the purpose of supplementing
unemployment compensation benefits shall not be construed to be wages
or compensation for personal services under this division and
benefits payable under this division shall not be denied or reduced
because of the receipt of payments under such arrangements or plans.

   This amendment is hereby declared to be merely a clarification of
the original intention of the Legislature and is not a substantive
change, and is in conformity with the existing administrative
interpretation of the law.



1265.1.  (a) Notwithstanding any other provision of this division,
payments to an individual by an employer who has failed to provide
the advance notice of facility closure required by the federal Worker
Adjustment and Retraining Notification (WARN) Act (29 U.S.C. Sec.
2101 et seq.) or Chapter 4 (commencing with Section 1400) of Part 4
of Division 2 of the Labor Code may not be construed to be wages or
compensation for personal services under this division.
   (b) Benefits payable under this division may not be denied or
reduced because of the receipt of payments related in any way to an
employer's violation of the WARN Act or Chapter 4 (commencing with
Section 1400) of Part 4 of Division 2 of the Labor Code.




1265.5.  Notwithstanding any other provision of this division,
payments to an individual for vacation pay which was earned but not
paid for services performed prior to termination of employment shall
not be construed to be wages or compensation for personal services
under this division and benefits payable under this division shall
not be denied or reduced because of the receipt of these payments.




1265.6.  Notwithstanding any other provision of this division,
payments to an individual for holiday pay for any holiday occurring
in a week during which the individual was unemployed shall be deemed
wages received for the week in which the individual returns to work,
if holiday pay is not paid until the individual returns to work from
a definite period of layoff.  Payments to an individual for holiday
pay for any holiday occurring in a week during which the individual
was unemployed shall be deemed wages received for the week in which
the holiday falls, if holiday pay is paid prior to the individual's
return to work from a definite period of layoff.
   However, payments to an individual for holiday pay which was
earned but not paid prior to an indefinite layoff, or termination of
employment, or commencement of unemployment caused by disability, as
the case may be, shall not be construed to be wages or compensation
for personal services under this division and benefits payable under
this division shall not be denied or reduced because of the receipt
of these payments.



1265.7.  Notwithstanding any other provision of this division,
payments to an individual for sick pay which was earned but not paid
for services performed prior to termination of employment, shall not
be construed to be wages or compensation for personal services under
this division and benefits payable under this division shall not be
denied or reduced because of the receipt of such payments.



1265.9.  Notwithstanding any other provision of this division,
payments for severance pay or terminal pay to an individual who is
terminated from his or her employment as a direct result of the
expansion of a federal redwood park in northern California by reason
of legislation enacted by Congress in 1977 or 1978, shall not be
construed to be wages or compensation for personal services under
this division, and benefits payable under this division shall not be
denied or reduced because of the receipt of such payment.

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1266.  Experience has shown that the ability of a large number of
the population of California to compete for jobs in the labor market
is impaired by advancement in technological improvements, the
widespread effects of automation and relocation in our economy, and
foreign competition as set forth in petitions certified under the
federal Trade Act of 1974, as amended (Title 19, United States Code,
Sections 2101 et seq.).  The Legislature finds that many individuals
in California are lacking in skills which would make them competitive
in the labor market.  They are in need of training or retraining in
skills required in demand occupations.  It is the policy of this
state to assist these individuals by providing unemployment
compensation benefits, extended duration benefits, and other
federally funded unemployment compensation benefits, including those
available under the federal Trade Act of 1974 (P.L. 93-618), as
amended, during a period of retraining to qualify them for new jobs
in demand occupations and thus avoid long-term unemployment.




1267.  Notwithstanding any other provision of this division, with
respect to an unemployed individual otherwise eligible for benefits,
such benefits shall not be denied to an individual for any week
because he or she is in training or retraining with the approval of
the director, or because of the application to any such week in
training or retraining of any law of this state relating to
availability for work, active search for work, refusal to accept
work, or for leaving his or her most recent work, if continuing the
most recent work would require the individual to terminate his or her
training or retraining course of instruction.  The individual is
considered to be in training or retraining during regularly scheduled
vacation or recess periods, such as Christmas and Thanksgiving
holidays, or semester breaks, but not during a summer vacation
period.  As used in this article, "individual" includes an exhaustee
as defined in Section 3503, and any individual claiming federal-state
extended benefits under Part 4 (commencing with Section 4001), and
anyone receiving federally funded unemployment compensation benefits.




1268.  An unemployed individual who files a claim for unemployment
compensation benefits or extended duration benefits, or an
application for federal-state extended benefits or any federally
funded unemployment compensation benefits, may apply to the
department for a determination of potential eligibility for benefits
during a period of training or retraining.



1269.  A determination of potential eligibility for benefits under
this article shall be issued to an unemployed individual if the
director finds that any of the following apply:
   (a) The training is authorized by the federal Workforce Investment
Act or by the Employment Training Panel established pursuant to
Chapter 3.5 (commencing with Section 10200) of Part 1 of Division 3.

   (b) The training is authorized by the federal Trade Act of 1974,
as amended (19 U.S.C. Sec. 2101 et seq.), pursuant to a certified
petition.
   (c) The individual is a participant in the California Work
Opportunity and Responsibility to Kids (CalWORKs) program pursuant to
Article 3.2 (commencing with Section 11320) or Article 3.3
(commencing with Section 11330) of Chapter 2 of Part 3 of Division 9
of the Welfare and Institutions Code, and has entered into a contract
with the county welfare department to participate in an education or
training program.
   (d) That all of the following apply:
   (1) The individual has been unemployed for four or more continuous
weeks, or the individual is unemployed and unlikely to return to his
or her most recent workplace because work opportunities in the
individual's job classification are impaired by a plant closure or a
substantial reduction in employment at the individual's most recent
workplace, by advancement in technological improvements, by the
effects of automation and relocation in the economy, or because of a
mental or physical disability which prohibits the individual from
utilizing existing occupational skills.
   (2) One of the substantial causes of the individual's unemployment
is a lack of sufficient current demand in the individual's labor
market area for the occupational skills for which the individual is
fitted by training and experience or current physical or mental
capacity and that the lack of employment opportunities is expected to
continue for an extended period of time, or, if the individual's
occupation is one for which there is a seasonal variation in demand
in the labor market and the individual has no other skill for which
there is current demand.
   (3) The training or retraining course of instruction relates to an
occupation or skill for which there are, or are expected to be in
the immediate future, reasonable employment opportunities in the
labor market area in this state in which the individual intends to
seek work and there is not a substantial surplus of workers with
requisite skills in the occupation in that area.
   (4) If the individual is a journey level union member, the
training or retraining course of instruction is specific job-related
training necessary due to changes in technology, or necessary to
retain employment or to become more competitive in obtaining
employment.
   (5) The training or retraining course of instruction is one
approved by the director and can be completed within one year.
   (6) The training or retraining course is a full-time course
prescribed for the primary purpose of training the applicant in
skills that will allow him or her to obtain immediate employment in a
demand occupation and is not primarily intended to meet the
requirements of any degree from a college, community college, or
university.
   (7) The individual can be reasonably expected to complete the
training or retraining successfully.
   (8) The beginning date of training is more than three years after
the beginning date of training last approved for the individual under
this subdivision.


1270.  As used in this article:
   (a) "Demand occupation" means an occupation in a labor market area
in which the director determines work opportunities are available
and there is not a surplus of qualified applicants.
   (b) "Labor market area" means a county, or aggregation of counties
designated by the department that meets criteria of population,
population density, commute patterns, and social and economic
integration specified by the department.



1271.  (a) Any unemployed individual receiving unemployment
compensation benefits payable under this division, who applies for a
determination of potential eligibility for benefits under this
article no later than the 16th week of his or her receiving these
benefits, and is determined eligible for benefits under this article,
is entitled to a training extension on his or her unemployment
compensation claim, if necessary, to complete approved training.
   (b) The training extension shall provide the claimant with a
maximum of 52 times the weekly benefit amount, which shall include
the maximum benefit award on the parent unemployment compensation
claim.
   (c) The parent unemployment compensation claim shall be the
unemployment compensation claim in existence at the time the claimant
is determined eligible for benefits pursuant to subdivision (a).
   (d) Benefits payable under this section are subject to the
following limitations:
   (1) The individual shall remain eligible for benefits under this
article for all weeks potentially payable under this section.
   (2) The individual shall file any unemployment compensation claim
to which he or she becomes entitled under state or federal law, and
shall draw any unemployment compensation benefits on that claim until
it has expired or has been exhausted, in order to maintain his or
her eligibility under this article.
   (3) To the extent permitted by federal law, benefits payable under
any federal unemployment compensation law shall be included as
benefits payable under this section.



1271.5.  (a) The department shall inform all individuals who claim
unemployment compensation benefits in this state of the benefits
potentially available under this article and Section 1271.  The
department may convey this information verbally or in written form.
If in written form, the department may utilize publications or
handbooks that inform individuals of their rights and duties in
regard to unemployment compensation benefits.  These publications,
issued by the department pursuant to authorized regulations, may be
used to satisfy the requirements of this section.
   (b) Benefits paid under Section 1271 shall be charged to
individual employer reserve accounts, consistent with the provisions
of this code.



1272.  Notwithstanding subdivision (c) of Section 1253, an
unemployed individual who is able to work is eligible to receive
benefits under this article with respect to any week during a period
of training or retraining only if the director finds both of the
following:
   (a) He or she has been determined potentially eligible under
Section 1269 or 1271.
   (b) He or she submits with each claim a written certification
executed by a responsible person connected with the training or
retraining program certifying that he or she is enrolled in and
satisfactorily pursuing the training or retraining course of
instruction.


1272.5.  If an individual fails to submit for any week during a
period of training or retraining the certification required by
Section 1272, he or she shall be ineligible to receive any benefits
for that week.  This section shall not render an individual
ineligible for benefits for any week during the period of training or
retraining if on or before Monday of that week he or she notifies
the department that his or her training or retraining course of
instruction has been or is being discontinued or terminated prior to
that week.


1273.  Notwithstanding any other provision of this article, no
payment of benefits during a period of training or retraining as
described in this article shall be made to any individual for any
week or part of any week with respect to which he or she receives
training or retraining benefits, allowances, or stipends pursuant to
the provisions of any state or federal law providing for the payment
of such benefits, but excluding costs of training paid pursuant to
the federal Trade Act of 1974, as amended (Title 19, United States
Code, Sections 2101 et seq.).
   "Training or retraining benefits, allowances, or stipends," as
used in this section, means discretionary use, cash in-hand payments
available to the individual to be used as he or she sees fit.  Direct
and indirect compensation for training costs, such as tuition,
books, and supplies, is excluded as a condition of approval.




1274.  The director may publish a list of high demand occupations in
each labor market area of this state.  If a demand occupation is
limited to a particular industry, the director may identify the
industry of the demand occupation.


1274.10.  This article shall remain in effect only until January 1,
2010, and as of that date is repealed, unless a later enacted
statute, which is chaptered before that date, deletes or extends the
date.

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1275.  Unemployment compensation benefit award computations shall be
based on wages paid in the base period.  "Base period" means:  for
benefit years beginning in October, November, or December, the four
calendar quarters ended in the next preceding month of June; for
benefit years beginning in January, February, or March, the four
calendar quarters ended in the next preceding month of September; for
benefit years beginning in April, May, or June, the four calendar
quarters ended in the next preceding month of December; for benefit
years beginning in July, August, or September, the four calendar
quarters ended with the next preceding month of March.  Wages used in
the determination of benefits payable to an individual during any
benefit year may not be used in determining that individual's
benefits in any subsequent benefit year.



1276.  "Benefit year", with respect to any individual, means the
52-week period beginning with the first day of the week with respect
to which the individual first files a valid claim for benefits and
thereafter the 52-week period beginning with the week in which such
individual again files a valid claim after the termination of his or
her last preceding benefit year.  As used in this section, "valid
claim" means any claim for benefits made in accordance with this
division and authorized regulations if the individual filing the
claim is unemployed and has met the requirements of subdivision (a)
of Section 1281.  For the purpose of determining whether a claim is a
"valid claim" within the meaning of this section, an individual
otherwise unemployed shall be deemed unemployed even though wages, as
defined in Section 1252, which are for a period subsequent to the
termination of performance of services are payable with respect to
the week for which he or she files the claim.



1277.  Notwithstanding Section 1281, if the base period of a new
claim includes wages which were paid prior to the effective date of,
and not used in the computation of the award for, a previous valid
claim, the new claim shall only be valid if, during the 52-week
period beginning with the effective date of the previous valid claim,
either of the following applies:
   (a) The individual earned or was paid sufficient wages to meet the
eligibility requirements of subdivision (a) of Section 1281 and
performed some work.
   (b) The individual did not receive benefits under this part, and
was disabled and was entitled to receive, wage loss benefits under
Part 2 (commencing with Section 2601) of this division or under
Division 4 (commencing with Section 3201) of the Labor Code, or under
any workers' compensation law, employer's liability law, or
disability insurance law of any other state or of the federal
government.
   For the purpose of this section only, the term "wages" includes
any and all  compensation for personal services performed as an
employee for the purpose of meeting the eligibility requirements
under subdivision (a) of Section 1281.  This section is not
applicable to the computation of an award for disability benefits.



1277.5.  In determining, under Section 1277, whether a new claim is
valid, twice the amount which an individual was entitled to receive
under Part 2 (commencing with Section 2601) of this division or under
Division 4 (commencing with Section 3201) of the Labor Code, or
under any workers' compensation law, employer's liability law, or
disability insurance law of any other state or of the federal
government, during the 52-week period beginning with the effective
date of the previous valid claim, shall be considered as wages earned
or paid to the individual during that 52-week period for purposes of
meeting the eligibility requirements of subdivision (a) of Section
1281.  The amounts so included shall not be considered wages for the
purpose of computing the weekly benefit amount of the individual
under Section 1280 or the maximum amount payable to the individual
under Section 1281.



1278.  For the purposes of this chapter, wages shall be counted as
"wages for employment for employers" for benefit purposes with
respect to any benefit year only if the benefit year begins
subsequent to the date on which the employer from whom the wages were
earned has satisfied the conditions of this division with respect to
being an employer.



1279.  (a) Each individual eligible under this chapter who is
unemployed in any week shall be paid with respect to that week an
unemployment compensation benefit in an amount equal to his or her
weekly benefit amount less the smaller of the following:
   (1) The amount of wages in excess of twenty-five dollars ($25)
payable to him or her for services rendered during that week.
   (2) The amount of wages in excess of 25 percent of the amount of
wages payable to him or her for services rendered during that week.
   (b) The benefit payment, if not a multiple of one dollar ($1),
shall be computed to the next higher multiple of one dollar ($1).
   (c) For the purpose of this section only "wages" includes any and
all compensation for personal services whether performed as an
employee or as an independent contractor or as a juror or as a
witness, but does not include any payments, regardless of their
designation, made by a city of this state to an elected official
thereof as an incident to public office, nor any payment received by
a member of the National Guard or reserve component of the armed
forces for inactive duty training, annual training, or emergency
state active duty.


1279.5.  (a) Notwithstanding Section 1252 or 1252.2 or any other
provision of this part, for the purposes of this section an
individual is "unemployed" in any week if the individual works less
than his or her normal weekly hours of work for the individual's
regular employer, and the director finds that the regular employer
has reduced or restricted the individual's normal hours of work, or
has rehired an individual previously laid off and reduced that
individual's normal hours of work from those previously worked, as
the result of a plan by the regular employer to, in lieu of layoff,
reduce employment and stabilize the work force by a program of
sharing the work remaining after a reduction in total hours of work
and a corresponding reduction in wages of at least 10 percent.  The
application for approval of a plan shall require the employer to
briefly describe the circumstances requiring the use of work sharing
to avoid a layoff.  Normal weekly hours of work means the number of
hours in a week that the employee normally would work for the regular
employer or 40 hours, whichever is less.  The plan must involve the
participation of at least two employees and include not less than 10
percent of the employer's regular permanent work force involved in
the affected work unit or units in each week, or in at least one week
of a two-consecutive-week period.  A plan approved by the director
shall expire six months after the effective date of the plan.
   (b) Except as otherwise provided in this section, each individual
eligible under this chapter who is "unemployed" in any week shall be
paid with respect to that week a weekly shared work unemployment
compensation benefit amount equal to the percentage of reduction of
the individual's wages resulting from an approved plan, rounded to
the nearest 5 percent, multiplied by the individual's weekly  benefit
amount.
   (c) No individual who receives any benefits under this section
during any benefit year shall receive any benefits pursuant to
Section 1252 or 1252.2 as a partially unemployed individual with
respect to any week during such benefit year while in employment
status with the regular employer who initiated the program of sharing
work under this section.  No benefits under this section shall be
payable on any type of extended claim.
   (d) Any amount payable under this section shall be reduced by the
amount of any and all compensation payable for personal services
whether performed as an employee or an independent contractor or as a
juror or as a witness, except compensation payable by the regular
employer under a shared work plan.
   For the purposes of this subdivision, "regular employer" may
include, pursuant to an approved plan, a labor organization which
periodically employs individuals in accordance with a collective
bargaining agreement.
   (e) The benefit payment under this section, if not a multiple of
one dollar ($1), shall be increased to the next higher multiple of
one dollar ($1).
   (f)  Sections 1253.5 and 1279 shall not apply to any individual
eligible for any payment under this section.
   (g) For the purposes of this section, an individual shall not be
disqualified under subdivision (c) of Section 1253 for any week if
both of the following conditions exist:
   (1) The individual has not been absent from work without the
approval of the regular employer.
   (2) The individual accepted all work the regular employer made
available to the individual during hours scheduled off due to the
work-sharing plan.
   (h) Except as otherwise provided by or inconsistent with this
section, all provisions of this division and authorized regulations
apply to benefits under this section.  Authorized regulations may, to
the extent permitted by federal law, make such distinctions and
requirements as may be necessary in the procedures and provisions
applicable to unemployed individuals to carry out the purposes of
this section, including regulations defining normal hours, days,
workweek, and wages.
   (i) Employees shall not be eligible to receive any benefits under
this section unless their employer agrees, in writing, and their
bargaining agent pursuant to any applicable collective bargaining
agreement agrees, in writing, to voluntarily participate in the
shared work unemployment insurance benefit program created by this
section.
   (j) Notwithstanding Section 1327, the department shall not be
required to notify an employer of additional claims which result from
an approved plan submitted by the employer under which benefits are
not paid in each week.
   (k) The director may terminate a shared work plan for good cause
if the plan is not being carried out according to its terms and
intent.



1280.  (a) For any new claims filed with an effective date on or
after January 1, 1992, and prior to September 11, 2001, an individual'
s weekly benefit amount is the amount appearing in column B in the
following table opposite that wage bracket in column A that contains
the amount of wages paid to the individual for employment by
employers during the quarter of his or her base period in which his
or her wages were the highest.


                A                                        B
        Amount of wages in                         Weekly benefit
          highest quarter                              amount
         $900.00-  948.99 ..........................     40
          949.00-  974.99 ..........................     41
          975.00-1,000.99 ..........................     42
        1,001.00-1,026.99 ..........................     43
        1,027.00-1,052.99 ..........................     44
        1,053.00-1,078.99 ..........................     45
        1,079.00-1,117.99 ..........................     46
        1,118.00-1,143.99 ..........................     47
        1,144.00-1,169.99 ..........................     48
        1,170.00-1,195.99 ..........................     49
        1,196.00-1,221.99 ..........................     50
        1,222.00-1,247.99 ..........................     51
        1,248,00-1,286.99 ..........................     52
        1,287.00-1,312.99 ..........................     53
        1,313.00-1,338.99 ..........................     54
        1,339.00-1,364.99 ..........................     55
        1,365.00-1,403.99 ..........................     56
        1,404.00-1,429.99 ..........................     57
        1,430.00-1,455.99 ..........................     58
        1,456.00-1,494.99 ..........................     59
        1,495.00-1,520.99 ..........................     60
        1,521.00-1,546.99 ..........................     61
        1,547.00-1,585.99 ..........................     62
        1,586.00-1,611.99 ..........................     63
        1,612.00-1,637.99 ..........................     64
        1,638.00-1,676.99 ..........................     65
        1,677.00-1,702.99 ..........................     66
        1,703.00-1,741.99 ..........................     67
        1,742.00-1,767.99 ..........................     68
        1,768.00-1,806.99 ..........................     69
        1,807.00-1,832.99 ..........................     70
        1,833.00-1,871.99 ..........................     71
        1,872.00-1,897.99