Vt. Stat. tit. 21 § 1385
If the Federal Unemployment Tax Act is amended, interpreted, or extended so that employing units not previously included under the definition of "employer," as that term is used in this chapter, are included under the definition after the Act is amended, interpreted, or extended, then, subject to other provisions of this chapter, benefits shall become payable to any individual on the basis of wages earned in the employ of the newly defined employer, and the wages shall be available to any individual for determining the individual's eligibility for benefits after the effective date of the extension, or after the date when the newly defined employer's approved election to be so defined has made the employer subject to this chapter, and the benefit year of the individual shall begin after the date the newly defined employer became subject to this chapter.
21 V.S.A. § 1385