House Bill 1380

AN ACT TO PROVIDE FOR THE IMPOSITION OF FOREIGN LABOR FEES IN CASES WHERE THE EMPLOYEE IS NOT A UNITED STATES CITIZEN; TO PROVIDE THAT THE AMOUNT OF THE FEES SHALL BE TEN PERCENT OF THE EMPLOYEE'S SALARY; TO PROVIDE THAT THE EMPLOYER SHALL PAY HALF OF THIS AMOUNT IN THE FORM OF A FOREIGN LABOR USER FEE; TO PROVIDE THAT THE EMPLOYEE SHALL PAY THE OTHER HALF OF THIS AMOUNT IN THE FORM OF A FOREIGN LABOR WORKER FEE, WHICH SHALL BE DEDUCTED FROM THE EMPLOYEE'S WAGES; TO PROVIDE THAT THE AMOUNTS SHALL BE REMITTED TO THE MISSISSIPPI EMPLOYMENT SECURITY COMMISSION AND DEPOSITED INTO THE STATE GENERAL FUND; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. The purpose of this act is to promote the employment of United States citizens within the State of Mississippi and to enhance the ability of state government to provide essential services to Mississippi citizens. The Legislature declares that, in its considered judgment, the public good and general welfare of the citizens of this state require the enactment of this measure for the compulsory setting aside of foreign labor fees imposed under this act to be deposited into the State General Fund.

SECTION 2. Every employer making payments of wages to employees who are not United States citizens shall (a) pay a foreign labor user fee, and (b) deduct and withhold from the employee's wages a foreign labor worker fee, in amounts determined from tables promulgated by the Mississippi Employment Security Commission. The foreign labor fee tables of the commission shall provide that the total foreign labor fee shall be in the amount of ten percent (10%) of the employee's salary, with half of such amount designated as the foreign labor worker fee and half of such amount designated as the foreign labor user fee. Such fees shall be remitted by the employer to the commission in a manner to be prescribed by the commission. The fees shall be deposited by the commission into the State General Fund.

SECTION 3. This act shall take effect and be in force from and after July 1, 2004.