1744                            Laws of Maryland                      [Ch. 790

Section 19 of the same article and title, subtitle, "Reciprocal
Agreements"; to repeal Section 19A of the same Article, title and
subtitle; to repeal and re-enact, with amendments, Sections 20(f)
and 20(g) of the same article and title, subtitle "Definitions"; to
repeal and re-enact, with amendments, Sections 20(k) and 20(n)
of the same article, title and subtitle; to repeal Section 21 of the
same article and title, subtitle "Transitional Provisions"; and to
enact a new Section 21 in lieu thereof, to stand in the place of the
section repealed and to be under the new subtitle, "Extended
Unemployment Insurance Benefits"; to provide that there shall be
no denial of benefits to an individual taking approved training and
that persons employed in institutions of higher education with
certain exceptions shall be treated equally with other claimants;
to delete references and to provide that the CONTRIBUTION
rate of 2.7% shall apply to wages paid except as provided for by
the experience rating provisions of Section 8; to delete historical
references; to provide that one-half of any extended benefits paid
a claimant shall be chargeable to his principal base-period employer
and that if there are no base-period employers IS NO PRINCIPAL
BASE-PERIOD EMPLOYER, one-half of such extended benefits
paid a claimant shall be charged on a pro rata basis to his base-
period employers; to clarify experience rating for employers with
three years of benefit charges and those non-profit organizations
electing coverage COVERED under new Section 20(g) (7); to pro-
vide that after January 1, 1972, employers under certain conditions
shall pay contributions at a rate, not exceeding 2.7% whichever is
the higher of 1.0% or the State's five-year benefit cost rate and to
define that five-year benefit cost rate; TO PROVIDE THAT
AMOUNTS RECEIVABLE AS FEDERAL OR EMPLOYER RE-
IMBURSEMENTS SHALL BE TREATED AS PART OF THE
TRUST FUND FOR PURPOSES OF DETERMINING APPLI-
CABLE TAX TABLE; TO PROVIDE THAT UNDER CERTAIN
CONDITIONS EXPERIENCE IN OTHER STATES MAY
BE USED BY EMPLOYERS TO AFFECT CONTRIBUTION
RATES; to provide that the employing unit involved in pro-
ceedings before the Board of Appeals or the Executive Direc-
tor may initiate judicial review; to provide for an option
on the part of non-profit employers to elect to finance cov-
erage through reimbursement of the Trust Fund rather than
contributions, and to provide for the furnishing of bond or other
security by non-profit employers electing to reimburse; to provide
for security for payments in lieu of contributions; to provide for
financing benefits paid to State employees; to provide that any
employing unit or any political subdivision of the State may elect
coverage under the Unemployment Insurance Law and to define con-
ditions for that election by political subdivisions of the State AND
FINANCING OF BENEFITS WITH RESPECT THERETO;
to require the Executive Director to participate in combining wage
agreements when approved by the United States Secretary of
Labor; to repeal provisions relating to an agreement between the
State and the United States Secretary of Labor concerning the
Department of Employment Security acting as agent of the United
States under the temporary Extended Unemployment Compensa-
tion Act; to provide for coverage of employing units where cover-
age is required by the Federal Unemployment Tax Act for full tax
credit; to provide that "employment" shall include under certain
conditions services wherever performed within the United States,