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HB 377 - Volunteer Amateur Sports Officials

What does it mean to you?

HB 377 was signed into law on May 3, 2010, exempting reimbursement payments to volunteer sports officials from unemployment insurance contribution liability. Payments must be documented and must be for reimbursing the official for actual expenses incurred in order to perform or as a result of performing their officiating duties, regardless of the dollar amount. Refer to “FAQs” for guidance on adequately documenting your expense reimbursement payments.

HB 377 defines “sports official” as a participant in a sports event or competition whose participation is neutral with respect to who wins or loses, including an umpire, referee, judge, scorekeeper, timekeeper or organizer. "Volunteer work" is defined as work for which compensation does not exceed $1,500 a year and is paid only to defray or reimburse the reasonable food, travel, and incidental expenses the person incurs in order to perform the work or as a result of performing the work.

Any expense reimbursement payments must reflect actual documented expenses that can be adequately accounted for or the payment should be included on your quarterly contribution report as wages.