FISCAL NOTE

Senate Bill 100 as introduced and as amended and reported by the Committee on Fiscal Responsibility and Economic Development could decrease the obligations of the Unemployment Compensation Trust Fund, by an undetermined amount, as an employee's seasonal wages obtained while working for an employer determined to be seasonal by the Department of Labor pursuant to the provisions of this bill would no longer be included in an employee's base period, which is used in determining unemployment compensation benefits payable to a claimant.

This bill will increase the administrative obligations of the Department of Labor to adopt necessary rules and to implement the provisions of this bill to establish procedures for an employer to apply to the Alabama Department of Labor for a written determination as a seasonal employer.