An employer shall neither, consider an alien who falls into one of the classes of nonimmigrant aliens listed in section 101(a)(15)(F), (J), (M), or (Q) of the Immigration and Nationality Act 8 USC 1101(a)(15)(F), (J), (M), or (Q), and who performs services for remuneration, to be "lawfully present for purposes of performing such services" under RSA 282-A:15, II(a), nor report wages for such an alien unless:

1. (a) The alien becomes a resident alien as to the time period when such services were performed; or
2. (b) The alien otherwise becomes subject to treatment as a resident alien of the United States for purposes of the Federal Unemployment Tax Act, 26 U.S.C. Ch. 23, as to the time period when such services were performed.

Source. #10531, eff 2-28-14; ss by #14069, eff 8-29-24