Sugar Plum Tree Nursery School v. Iowa Department of Job Service

McCORMICK, Justice.

The question here is whether the day care workers of petitioner Sugar Plum Tree Nursery School are employed by a church within section 96.19(7)(a)(6)(a), The Code 1977, which exempts service performed in the employ of a church from the Iowa Employment Security Law. Respondent Iowa Department of Job Service held services for petitioner were covered. Upon petition for judicial review, the district court held the exemption applied and reversed. We affirm the district court.

The Iowa Employment Security Law is Iowa’s response to the Federal Unemployment Tax Act, I.R.C. §§…