A bill for an act exempting service performed for certain employers from eligibility for unemployment insurance, and including applicability provisions.

HF 2319 exempts service performed for certain Amish employers from unemployment insurance eligibility, directly affecting Amish congregations meeting specific religious criteria. Employers must certify to Iowa's workforce department that all owners are Amish members with sincere religious objections to unemployment insurance, obtain written employee acknowledgments of non-eligibility, and submit annual elections. The exemption applies only to employees hired on or after the bill's effective date, requiring ongoing employer compliance. The bill explicitly states it does not exempt employers from federal unemployment laws or other tax obligations.