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Mar 18, 2021 · A bill summary noted that applying the ABC test to determine unemployment tax “represents a change from how [EDD] has conducted employment status determinations previously (which were based on common law).” (Sen. Com. on Appropriations, Rep. of Assem. Bill 5 (2019‒2020 Reg. Sess.) July 11, 2019, p. 6, italics added.) ................
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