This bill establishes that service performed for certain employers, specifically those whose owners are members of the old order Amish church or another recognized Amish congregation, will not be considered employment for the purposes of unemployment insurance eligibility. To qualify for this exemption, the employer must certify to the Iowa Department of Workforce Development that they and their owners have sincere religious objections to participating in governmental insurance programs, including unemployment insurance. Additionally, the employer must ensure that no employee claims benefits for the employment period covered by this bill, obtain written acknowledgments from employees regarding their ineligibility for benefits, and submit an annual election to the department to maintain this status.

The bill clarifies that it does not exempt employers from federal unemployment insurance laws or other tax and employment obligations imposed by state or federal law. It applies to services performed for an employer on or after the effective date of the bill, and the exemption remains in effect until revoked by the employer or terminated by the department for non-compliance.