Florida Senate - 2010 SB 1666
By Senator Garcia
40-01940B-10 20101666__
1 A bill to be entitled
2 An act relating to unemployment compensation;
3 reviving, readopting, and amending s. 443.1117, F.S.;
4 providing for retroactive application; establishing
5 temporary state extended benefits for weeks of
6 unemployment; amending definitions; providing for
7 state extended benefits for certain weeks and for
8 periods of high unemployment; providing for
9 applicability of s. 443.1117, F.S.; amending s.
10 443.1217, F.S.; increasing the amount of an employee’s
11 wages that are exempt from the employer’s contribution
12 to the Unemployment Compensation Trust Fund, with a
13 reversion to current law after a certain date;
14 amending s. 443.131, F.S.; providing that the positive
15 adjustment factor begins on a certain date, with a
16 reversion to current law after a certain date;
17 providing for an assessment on employers to pay the
18 forecasted interest on advances received from the
19 Federal Government to pay unemployment benefits;
20 requiring the Revenue Estimating Conference to
21 calculate interest based on certain factors by a date
22 certain; requiring an assessment by a date certain;
23 providing a formula for calculating the employer
24 interest assessment rate and the amount to be paid by
25 each employer; providing for a separate collection of
26 the assessment by a tax collection service provider;
27 naming an account to hold interest collected until
28 payment is directed; providing for a suspension or
29 termination of assessment under certain circumstances;
30 providing credit for interest funds collected before
31 suspension or termination; providing for severability
32 of provisions that interfere with federal interest
33 relief or federal tax credit; amending s. 443.141;
34 F.S.; providing for retroactive applicability;
35 providing a schedule of employer payments for 2010 and
36 2011; providing for penalties, interest, and fees on
37 delinquent contributions; providing an appropriation;
38 providing that the act fulfills an important state
39 interest; providing for retroactive application;
40 providing an effective date.
41
42 Be It Enacted by the Legislature of the State of Florida:
43
44 Section 1. Notwithstanding the expiration date contained in
45 section 4 of chapter 2009-99, Laws of Florida, operating
46 retroactive to January 2, 2010, and expiring February 27, 2010,
47 section 443.1117, Florida Statutes, is revived, readopted, and
48 amended to read:
49 443.1117 Temporary extended benefits.—
50 (1) APPLICABILITY OF EXTENDED BENEFITS STATUTE.—Except when
51 the result is inconsistent with the other provisions of this
52 section, the provisions of s. 443.1115(3), (4), (6), and (7)
53 apply to all claims covered by this section.
54 (2) DEFINITIONS.—For the purposes of this section, the
55 term:
56 (a) “Regular benefits” and “extended benefits” have the
57 same meaning as in s. 443.1115.
58 (b) “Eligibility period” means the period consisting of the
59 weeks in an individual’s benefit year or emergency benefit
60 period which begin in an extended benefit period and, if the
61 benefit year or emergency benefit period ends within that
62 extended benefit period, any subsequent weeks beginning in that
63 period.
64 (c) “Emergency benefits” means Emergency Unemployment
65 Compensation paid pursuant to Pub. L. No. 110-252, Pub. L. No.
66 110-449, and Pub. L. No. 111-5, Pub. L. No. 111-92, and Pub. L.
67 No. 111-118.
68 (d) “Extended benefit period” means a period that:
69 1. Begins with the third week after a week for which there
70 is a state “on” indicator; and
71 2. Ends with any of the following weeks, whichever occurs
72 later:
73 a. The third week after the first week for which there is a
74 state “off” indicator;
75 b. The 13th consecutive week of that period.
76
77 However, an extended benefit period may not begin by reason of a
78 state “on” indicator before the 14th week after the end of a
79 prior extended benefit period that was in effect for this state.
80 (e) “Emergency benefit period” means the period during
81 which an individual receives emergency benefits as defined in
82 paragraph (c).
83 (f) “Exhaustee” means an individual who, for any week of
84 unemployment in her or his eligibility period:
85 1. Has received, before that week, all of the regular
86 benefits and emergency benefits, if any, available under this
87 chapter or any other law, including dependents’ allowances and
88 benefits payable to federal civilian employees and ex
89 servicemembers under 5 U.S.C. ss. 8501-8525, in the current
90 benefit year or emergency benefit period that includes that
91 week. For the purposes of this subparagraph, an individual has
92 received all of the regular benefits and emergency benefits, if
93 any, available although, as a result of a pending appeal for
94 wages paid for insured work which were not considered in the
95 original monetary determination in the benefit year, she or he
96 may subsequently be determined to be entitled to added regular
97 benefits;
98 2. Had a benefit year which expired before that week, and
99 was paid no, or insufficient, wages for insured work on the
100 basis of which she or he could establish a new benefit year that
101 includes that week; and
102 3.a. Has no right to unemployment benefits or allowances
103 under the Railroad Unemployment Insurance Act or other federal
104 laws as specified in regulations issued by the United States
105 Secretary of Labor; and
106 b. Has not received and is not seeking unemployment
107 benefits under the unemployment compensation law of Canada; but
108 if an individual is seeking those benefits and the appropriate
109 agency finally determines that she or he is not entitled to
110 benefits under that law, she or he is considered an exhaustee.
111 (g) “State ‘on’ indicator” means, with respect to weeks of
112 unemployment beginning on or after February 1, 2009, and ending
113 on or before January 30, 2010 December 12, 2009, the occurrence
114 of a week in which the average total unemployment rate,
115 seasonally adjusted, as determined by the United States
116 Secretary of Labor, for the period consisting of the most recent
117 3 months for which data for all states are published by the
118 United States Department of Labor:
119 1. Equals or exceeds 110 percent of the average of those
120 rates for the corresponding 3-month period ending in each of the
121 preceding 2 calendar years; and
122 2. Equals or exceeds 6.5 percent.
123 (h) “High unemployment period” means, with respect to weeks
124 of unemployment beginning on or after February 1, 2009, and
125 ending on or before January 30, 2010 December 12, 2009, any week
126 in which the average total unemployment rate, seasonally
127 adjusted, as determined by the United States Secretary of Labor,
128 for the period consisting of the most recent 3 months for which
129 data for all states are published by the United States
130 Department of Labor:
131 1. Equals or exceeds 110 percent of the average of those
132 rates for the corresponding 3-month period ending in each of the
133 preceding 2 calendar years; and
134 2. Equals or exceeds 8 percent.
135 (i) “State ‘off’ indicator” means the occurrence of a week
136 in which there is no state “on” indicator or which does not
137 constitute a high unemployment period.
138 (3) TOTAL EXTENDED BENEFIT AMOUNT.—Except as provided in
139 subsection (4) (5):
140 (a) For any week for which there is an “on” indicator
141 pursuant to paragraph (2)(g), the total extended benefit amount
142 payable to an eligible individual for her or his applicable
143 benefit year is the lesser of:
144 1. Fifty percent of the total regular benefits payable
145 under this chapter in the applicable benefit year; or
146 2. Thirteen times the weekly benefit amount payable under
147 this chapter for a week of total unemployment in the applicable
148 benefit year.
149 (b) For any high unemployment period as defined in
150 paragraph (2)(h), the total extended benefit amount payable to
151 an eligible individual for her or his applicable benefit year is
152 the lesser of:
153 1. Eighty percent of the total regular benefits payable
154 under this chapter in the applicable benefit year; or
155 2. Twenty times the weekly benefit amount payable under
156 this chapter for a week of total unemployment in the applicable
157 benefit year.
158 (4) EFFECT ON TRADE READJUSTMENT.—Notwithstanding any other
159 provision of this chapter, if the benefit year of an individual
160 ends within an extended benefit period, the number of weeks of
161 extended benefits the individual is entitled to receive in that
162 extended benefit period for weeks of unemployment beginning
163 after the end of the benefit year, except as provided in this
164 section, is reduced, but not to below zero, by the number of
165 weeks for which the individual received, within that benefit
166 year, trade readjustment allowances under the Trade Act of 1974,
167 as amended.
168 Section 2. The provisions of s. 443.1117, Florida Statutes,
169 as revived, readopted, and amended by this act, apply only to
170 claims for weeks of unemployment, in which an exhaustee
171 establishes entitlement to extended benefits pursuant to that
172 section which are established for the period between February
173 22, 2009, and February 27, 2010.
174 Section 3. Subsection (1) and paragraph (a) of subsection
175 (2) of section 443.1217, Florida Statutes, are amended to read:
176 443.1217 Wages.—
177 (1) The wages subject to this chapter include all
178 remuneration for employment, including commissions, bonuses,
179 back pay awards, and the cash value of all remuneration paid in
180 any medium other than cash. The reasonable cash value of
181 remuneration in any medium other than cash must be estimated and
182 determined in accordance with rules adopted by the Agency for
183 Workforce Innovation or the state agency providing tax
184 collection services. The wages subject to this chapter include
185 tips or gratuities received while performing services that
186 constitute employment and are included in a written statement
187 furnished to the employer under s. 6053(a) of the Internal
188 Revenue Code of 1954. As used in this section only, the term
189 “employment” includes services constituting employment under any
190 employment security law of another state or the Federal
191 Government.
192 (2) For the purpose of determining an employer’s
193 contributions, the following wages are exempt from this chapter:
194 (a) That part of remuneration paid to an individual by an
195 employer or his or her predecessor for employment during a
196 calendar year in excess of:
197 1. Beginning January 1, 2010, the first $7,000 of
198 remuneration paid to the individual during that calendar year,
199 unless that part of the remuneration is subject to a tax, under
200 a federal law imposing the tax, against which credit may be
201 taken for contributions required to be paid into a state
202 unemployment fund.
203 2. Beginning January 1, 2012, the first $8,500 of
204 remuneration paid to the individual by the employer or his or
205 her predecessor during that calendar year, unless that part of
206 the remuneration is subject to a tax, under a federal law
207 imposing the tax, against which credit may be taken for
208 contributions required to be paid into a state unemployment
209 fund. As used in this section only, the term “employment”
210 includes services constituting employment under any employment
211 security law of another state or of the Federal Government.
212 3. Beginning January 1, 2015, the part of remuneration paid
213 to an individual by an employer for employment during a calendar
214 year in excess of the first $7,000 of remuneration paid to the
215 individual during that calendar year, unless that part of the
216 remuneration is subject to a tax, under a federal law imposing
217 the tax, against which credit may be taken for contributions
218 required to be paid into a state unemployment fund is exempt
219 from this chapter.
220 Section 4. Paragraph (e) of subsection (3) of section
221 443.131, Florida Statutes, is amended, and subsections (5) and
222 (6) are added to that section, to read:
223 443.131 Contributions.—
224 (3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT
225 EXPERIENCE.—
226 (e) Assignment of variations from the standard rate.—For
227 the calculation of contribution rates effective January 1, 2010,
228 and thereafter:
229 1. The tax collection service provider shall assign a
230 variation from the standard rate of contributions for each
231 calendar year to each eligible employer. In determining the
232 contribution rate, varying from the standard rate to be assigned
233 each employer, adjustment factors computed under sub
234 subparagraphs a.-d. are shall be added to the benefit ratio.
235 This addition shall be accomplished in two steps by adding a
236 variable adjustment factor and a final adjustment factor. The
237 sum of these adjustment factors computed under sub-subparagraphs
238 a.-d. shall first be algebraically summed. The sum of these
239 adjustment factors shall next be divided by a gross benefit
240 ratio determined as follows: Total benefit payments for the 3
241 year period described in subparagraph (b)2. are shall be charged
242 to employers eligible for a variation from the standard rate,
243 minus excess payments for the same period, divided by taxable
244 payroll entering into the computation of individual benefit
245 ratios for the calendar year for which the contribution rate is
246 being computed. The ratio of the sum of the adjustment factors
247 computed under sub-subparagraphs a.-d. to the gross benefit
248 ratio is shall be multiplied by each individual benefit ratio
249 that is less than the maximum contribution rate to obtain
250 variable adjustment factors; except that if in any instance in
251 which the sum of an employer’s individual benefit ratio and
252 variable adjustment factor exceeds the maximum contribution
253 rate, the variable adjustment factor is shall be reduced in
254 order for that the sum to equal equals the maximum contribution
255 rate. The variable adjustment factor for each of these employers
256 is multiplied by his or her taxable payroll entering into the
257 computation of his or her benefit ratio. The sum of these
258 products is shall be divided by the taxable payroll of the
259 employers who entered into the computation of their benefit
260 ratios. The resulting ratio is shall be subtracted from the sum
261 of the adjustment factors computed under sub-subparagraphs a.-d.
262 to obtain the final adjustment factor. The variable adjustment
263 factors and the final adjustment factor must shall be computed
264 to five decimal places and rounded to the fourth decimal place.
265 This final adjustment factor is shall be added to the variable
266 adjustment factor and benefit ratio of each employer to obtain
267 each employer’s contribution rate. An employer’s contribution
268 rate may not, however, be rounded to less than 0.1 percent.
269 a. An adjustment factor for noncharge benefits is shall be
270 computed to the fifth decimal place and rounded to the fourth
271 decimal place by dividing the amount of noncharge benefits
272 during the 3-year period described in subparagraph (b)2. by the
273 taxable payroll of employers eligible for a variation from the
274 standard rate who have a benefit ratio for the current year
275 which is less than the maximum contribution rate. For purposes
276 of computing this adjustment factor, the taxable payroll of
277 these employers is the taxable payrolls for the 3 years ending
278 June 30 of the current calendar year as reported to the tax
279 collection service provider by September 30 of the same calendar
280 year. As used in this sub-subparagraph, the term “noncharge
281 benefits” means benefits paid to an individual from the
282 Unemployment Compensation Trust Fund, but which were not charged
283 to the employment record of any employer.
284 b. An adjustment factor for excess payments is shall be
285 computed to the fifth decimal place, and rounded to the fourth
286 decimal place by dividing the total excess payments during the
287 3-year period described in subparagraph (b)2. by the taxable
288 payroll of employers eligible for a variation from the standard
289 rate who have a benefit ratio for the current year which is less
290 than the maximum contribution rate. For purposes of computing
291 this adjustment factor, the taxable payroll of these employers
292 is the same figure used to compute the adjustment factor for
293 noncharge benefits under sub-subparagraph a. As used in this
294 sub-subparagraph, the term “excess payments” means the amount of
295 benefits charged to the employment record of an employer during
296 the 3-year period described in subparagraph (b)2., less the
297 product of the maximum contribution rate and the employer’s
298 taxable payroll for the 3 years ending June 30 of the current
299 calendar year as reported to the tax collection service provider
300 by September 30 of the same calendar year. As used in this sub
301 subparagraph, the term “total excess payments” means the sum of
302 the individual employer excess payments for those employers that
303 were eligible to be considered for assignment of a contribution
304 rate different from the standard rate.
305 c. With respect to computing a positive adjustment factor:
306 (I) Beginning January 1, 2012, if the balance of the
307 Unemployment Compensation Trust Fund on June 30 of the calendar
308 year immediately preceding the calendar year for which the
309 contribution rate is being computed is less than 4 percent of
310 the taxable payrolls for the year ending June 30 as reported to
311 the tax collection service provider by September 30 of that
312 calendar year, a positive adjustment factor shall be computed.
313 The positive adjustment factor is shall be computed annually to
314 the fifth decimal place and rounded to the fourth decimal place
315 by dividing the sum of the total taxable payrolls for the year
316 ending June 30 of the current calendar year as reported to the
317 tax collection service provider by September 30 of that calendar
318 year into a sum equal to one-third of the difference between the
319 balance of the fund as of June 30 of that calendar year and the
320 sum of 5 percent of the total taxable payrolls for that year.
321 The positive adjustment factor remains in effect for subsequent
322 years until the balance of the Unemployment Compensation Trust
323 Fund as of June 30 of the year immediately preceding the
324 effective date of the contribution rate equals or exceeds 5
325 percent of the taxable payrolls for the year ending June 30 of
326 the current calendar year as reported to the tax collection
327 service provider by September 30 of that calendar year.
328 (II) Beginning January 1, 2015, and for each year
329 thereafter, the positive adjustment authorized by this section
330 shall be computed by dividing the sum of the total taxable
331 payrolls for the year ending June 30 of the current calendar
332 year as reported to the tax collection service provider by
333 September 30 of that calendar year into a sum equal to one
334 fourth of the difference between the balance of the fund as of
335 June 30 of that calendar year and the sum of 5 percent of the
336 total taxable payrolls for that year. The positive adjustment
337 factor remains in effect for subsequent years until the balance
338 of the Unemployment Compensation Trust Fund as of June 30 of the
339 year immediately preceding the effective date of the
340 contribution rate equals or exceeds 4 percent of the taxable
341 payrolls for the year ending June 30 of the current calendar
342 year as reported to the tax collection service provider by
343 September 30 of that calendar year.
344 d. If, beginning January 1, 2015, and each year thereafter,
345 the balance of the Unemployment Compensation Trust Fund as of
346 June 30 of the year immediately preceding the calendar year for
347 which the contribution rate is being computed exceeds 5 percent
348 of the taxable payrolls for the year ending June 30 of the
349 current calendar year as reported to the tax collection service
350 provider by September 30 of that calendar year, a negative
351 adjustment factor must shall be computed. The negative
352 adjustment factor shall be computed annually beginning on
353 January 1, 2015, and each year thereafter, to the fifth decimal
354 place and rounded to the fourth decimal place by dividing the
355 sum of the total taxable payrolls for the year ending June 30 of
356 the current calendar year as reported to the tax collection
357 service provider by September 30 of the calendar year into a sum
358 equal to one-fourth of the difference between the balance of the
359 fund as of June 30 of the current calendar year and 5 percent of
360 the total taxable payrolls of that year. The negative adjustment
361 factor remains in effect for subsequent years until the balance
362 of the Unemployment Compensation Trust Fund as of June 30 of the
363 year immediately preceding the effective date of the
364 contribution rate is less than 5 percent, but more than 4
365 percent of the taxable payrolls for the year ending June 30 of
366 the current calendar year as reported to the tax collection
367 service provider by September 30 of that calendar year. The
368 negative adjustment authorized by this section is suspended in
369 any calendar year in which repayment of the principal amount of
370 an advance received from the federal Unemployment Compensation
371 Trust Fund under 42 U.S.C. s. 1321 is due to the Federal
372 Government.
373 e. The maximum contribution rate that may be assigned to an
374 employer is 5.4 percent, except employers participating in an
375 approved short-time compensation plan may be assigned a maximum
376 contribution rate that is 1 percent greater than the maximum
377 contribution rate for other employers in any calendar year in
378 which short-time compensation benefits are charged to the
379 employer’s employment record.
380 f. As used in this subsection, “taxable payroll” shall be
381 determined by excluding any part of the remuneration paid to an
382 individual by an employer for employment during a calendar year
383 in excess of the first $7,000.
384 2. If the transfer of an employer’s employment record to an
385 employing unit under paragraph (f) which, before the transfer,
386 was an employer, the tax collection service provider shall
387 recompute a benefit ratio for the successor employer based on
388 the combined employment records and reassign an appropriate
389 contribution rate to the successor employer effective on the
390 first day of the calendar quarter immediately after the
391 effective date of the transfer.
392 (5) PAYMENT OF FEDERAL ADVANCES.—If the Unemployment
393 Compensation Trust Fund has received advances from the Federal
394 Government under 42 U.S.C. s. 1321, each contributing employer,
395 except for reimbursing employers, shall be assessed an
396 additional rate solely for the purpose of paying interest due on
397 the federal advances. The additional rate shall be assessed by
398 February 1 of each calendar year that an interest payment is
399 due.
400 (a) The Revenue Estimating Conference shall estimate the
401 amount of such interest by December 1 of the calendar year
402 preceding the calendar year in which an interest payment is due.
403 The Revenue Estimating Conference shall, at a minimum, consider
404 the following as the basis for the estimate:
405 1. The amounts actually advanced to the trust fund;
406 2. Amounts expected to be advanced to the trust fund based
407 on current and projected unemployment patterns and employer
408 contributions;
409 3. The interest payment due date; and
410 4. The interest rate that will be applied by the Federal
411 Government to any accrued outstanding balances.
412 (b) The additional rate assessed for a calendar year is
413 determined by dividing the estimated amount of interest to be
414 paid in that year by 95 percent of the taxable wages, as defined
415 in s. 443.1217, paid by all employers for the year ending June
416 30 of the immediately preceding calendar year. The amount to be
417 paid by each employer is the product obtained by multiplying the
418 employer’s taxable wages for the year ending June 30 of the
419 immediately preceding calendar year by the additional rate.
420 (c) The tax collection service provider shall make a
421 separate collection of such assessment, which may be collected
422 at the time of employer contributions and is subject to the same
423 penalties for failure to file a report, imposition of the
424 standard rate pursuant to paragraph (3)(h), and interest if the
425 assessment is not received on or before June 30. The tax
426 collection service provider shall maintain those funds in the
427 tax collection service provider’s Audit and Warrant Clearing
428 Trust Fund until it is directed to make the interest payment to
429 the Federal Government.
430 1. If the state is allowed to defer interest payments due
431 during a calendar year under 42 U.S.C. s. 1322, payment of the
432 interest assessment shall not be due.
433 2. If a deferral of interest expires or is subsequently
434 disallowed by the Federal Government, prospectively or
435 retroactively, the interest assessment is immediately due and
436 payable.
437 (d) Notwithstanding any other provision of this section, if
438 interest due during a calendar year on federal advances is
439 forgiven or postponed under federal law and is no longer due
440 during that calendar year, interest assessment may not be
441 assessed against an employer for that calendar year and any
442 assessment already assessed and collected against an employer
443 before the forgiveness or postponement of the interest for that
444 calendar year shall be credited to the employer’s account in the
445 Unemployment Compensation Trust Fund. However, such funds may be
446 used only to pay benefits or refunds of erroneous contributions.
447 (6) SEVERABILITY.—If any provision of this section prevents
448 the state from qualifying for any federal interest relief
449 provisions provided under s. 1202 of the Social Security Act, 42
450 USC s. 1322, or prevents employers in this state from qualifying
451 for the limitation on the reduction of federal unemployment tax
452 act credits as provided under s. 3302(f) of the Federal
453 Unemployment Tax Act, 26 USC s. 3302(f), that provision is
454 invalid to the extent necessary to maintain qualification for
455 the interest relief provisions and federal unemployment tax
456 credits.
457 Section 5. Operating retroactive to January 1, 2010,
458 paragraphs (d) and (e) are added to subsection (1) of section
459 443.141, Florida Statutes, to read:
460 443.141 Collection of contributions and reimbursements.—
461 (1) PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS.—
462 (d) Payments for 2010 Contributions.—A contributing
463 employer may pay its quarterly contributions due for wages paid
464 in the first three quarters of 2010 in equal installments if
465 those contributions are paid as follows:
466 1. For contributions due for wages paid in the first
467 quarter of 2010, one-fourth of the contributions due must be
468 paid on or before April 30, 2010, one-fourth must be paid on or
469 before July 31, 2010, one-fourth must be paid on or before
470 October 31, 2010, and the remaining one-fourth must be paid on
471 or before December 31, 2010.
472 2. In addition to the payments specified in subparagraph
473 1., for contributions due for wages paid in the second quarter
474 of 2010, one-third of the contributions due must be paid on or
475 before July 31, 2010, one-third must be paid on or before
476 October 31, 2010, and the remaining one-third must be paid on or
477 before December 31, 2010.
478 3. In addition to the payments specified in subparagraphs
479 1. and 2., for contributions due for wages paid in the third
480 quarter of 2010, one-half of the contributions due must be paid
481 on or before October 31, 2010, and the remaining one-half must
482 be paid on or before December 31, 2010.
483 4. Interest does not accrue on any contribution that
484 becomes due for wages paid in the first three quarters of 2010
485 if the employer pays the contribution in accordance with
486 subparagraphs 1.-3. Interest and fees continue to accrue on
487 prior delinquent contributions and commence accruing on all
488 contributions due for wages paid in the first three quarters of
489 2010 which are not paid in accordance with subparagraphs 1.-3.
490 Penalties may be assessed in accordance with this chapter. The
491 contributions due for wages paid in the fourth quarter of 2010
492 are not affected by this paragraph and are due and payable in
493 accordance with this chapter.
494 (e) Payments for 2011 Contributions.—A contributing
495 employer may pay its quarterly contributions due for wages paid
496 in the first three quarters of 2011 in equal installments
497 provided those contributions are paid as follows:
498 1. For contributions due for wages paid in the first
499 quarter of 2011, one-fourth of the contributions due must be
500 paid on or before April 30, 2011, one-fourth must be paid on or
501 before July 31, 2011, one-fourth must be paid on or before
502 October 31, 2011, and the remaining one-fourth must be paid on
503 or before December 31, 2011.
504 2. In addition to the payments specified in subparagraph
505 1., for contributions due for wages paid in the second quarter
506 of 2011, one-third of the contributions due must be paid on or
507 before July 31, 2011, one-third must be paid on or before
508 October 31, 2011, and the remaining one-third must be paid on or
509 before December 31, 2011.
510 3. In addition to the payments specified in subparagraphs
511 1. and 2., for contributions due for wages paid in the third
512 quarter of 2011, one-half of the contributions due must be paid
513 on or before October 31, 2011, and the remaining one-half must
514 be paid on or before December 31, 2011.
515 4. Interest does not accrue on any contribution that
516 becomes due for wages paid in the first three quarters of 2011
517 if the employer pays the contribution in accordance with
518 subparagraphs 1.-3. Interest and fees continue to accrue on
519 prior delinquent contributions and commence accruing on all
520 contributions due for wages paid in the first three quarters of
521 2011 which are not paid in accordance with subparagraphs 1.-3.
522 Penalties may be assessed in accordance with this chapter. The
523 contributions due for wages paid in the fourth quarter of 2011
524 are not affected by this paragraph and are due and payable in
525 accordance with this chapter.
526 Section 6. For the 2009-2010 fiscal year, the sum of
527 $1,269,817 is appropriated from the Employment Security
528 Administration Trust Fund in the contracted services
529 appropriation category within the Agency for Workforce
530 Innovation’s Unemployment Compensation budget entity to be used
531 to implement this act. In addition, for the 2009-2010 fiscal
532 year, the sum of $1,269,817 is appropriated from the Federal
533 Grants Trust Fund in a lump sum appropriation category within
534 the Department of Revenue to be used to implement this act.
535 Section 7. The Legislature finds that this act fulfills an
536 important state interest.
537 Section 8. This act shall take effect upon becoming a law,
538 and except as otherwise expressly provided in this act, operates
539 retroactive to June 29, 2009.