Florida Senate - 2010                      CS for CS for SB 1666
       
       
       
       By the Policy and Steering Committee on Ways and Means; the
       Committee on Commerce; and Senator Garcia
       
       
       
       576-02200-10                                          20101666c2
    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; revising 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         providing for a suspension of lowering the amount of
   15         exempt wages under certain circumstances; amending s.
   16         443.131, F.S.; providing that the positive adjustment
   17         factor begins on a certain date, with a reversion to
   18         current law after a certain date; providing criteria
   19         for the determination of taxable payroll beginning
   20         January 1, 2012; providing rate-calculation direction
   21         to the tax collection service provider for the rates
   22         effective January 1, 2012, and January 1, 2013;
   23         providing for an assessment on employers to pay the
   24         forecasted interest on advances received from the
   25         Federal Government to pay unemployment benefits;
   26         requiring the Revenue Estimating Conference to
   27         calculate interest based on certain factors by a date
   28         certain; requiring an assessment by a date certain;
   29         providing a formula for calculating the employer
   30         interest assessment rate and the amount to be paid by
   31         each employer; providing for a separate collection of
   32         the assessment by a tax collection service provider;
   33         naming an account to hold interest collected until
   34         payment is directed; providing for credit of excess
   35         interest funds collected; providing for a suspension
   36         or termination of assessment under certain
   37         circumstances; providing credit for interest funds
   38         collected before suspension or termination; providing
   39         for severability of provisions that interfere with
   40         federal interest relief or federal tax credit;
   41         amending s. 443.141; F.S.; providing for retroactive
   42         applicability; providing a schedule of employer
   43         payments for 2010 and 2011; requiring employer to pay
   44         a fee of up to $5 to participate in the new schedule;
   45         providing for penalties, interest, and fees on
   46         delinquent contributions; providing appropriations;
   47         providing that the act fulfills an important state
   48         interest; providing for retroactive application;
   49         providing an effective date.
   50  
   51  Be It Enacted by the Legislature of the State of Florida:
   52  
   53         Section 1. Notwithstanding the expiration date contained in
   54  section 4 of chapter 2009-99, Laws of Florida, operating
   55  retroactive to January 2, 2010, and expiring February 27, 2010,
   56  section 443.1117, Florida Statutes, is revived, readopted, and
   57  amended to read:
   58         443.1117 Temporary extended benefits.—
   59         (1) APPLICABILITY OF EXTENDED BENEFITS STATUTE.—Except when
   60  the result is inconsistent with the other provisions of this
   61  section, the provisions of s. 443.1115(3), (4), (6), and (7)
   62  apply to all claims covered by this section.
   63         (2) DEFINITIONS.—For the purposes of this section, the
   64  term:
   65         (a) “Regular benefits” and “extended benefits” have the
   66  same meaning as in s. 443.1115.
   67         (b) “Eligibility period” means the period consisting of the
   68  weeks in an individual’s benefit year or emergency benefit
   69  period which begin in an extended benefit period and, if the
   70  benefit year or emergency benefit period ends within that
   71  extended benefit period, any subsequent weeks beginning in that
   72  period.
   73         (c) “Emergency benefits” means Emergency Unemployment
   74  Compensation paid pursuant to Pub. L. No. 110-252, Pub. L. No.
   75  110-449, and Pub. L. No. 111-5, Pub. L. No. 111-92, and Pub. L.
   76  No. 111-118.
   77         (d) “Extended benefit period” means a period that:
   78         1. Begins with the third week after a week for which there
   79  is a state “on” indicator; and
   80         2. Ends with any of the following weeks, whichever occurs
   81  later:
   82         a. The third week after the first week for which there is a
   83  state “off” indicator;
   84         b. The 13th consecutive week of that period.
   85  
   86  However, an extended benefit period may not begin by reason of a
   87  state “on” indicator before the 14th week after the end of a
   88  prior extended benefit period that was in effect for this state.
   89         (e) “Emergency benefit period” means the period during
   90  which an individual receives emergency benefits as defined in
   91  paragraph (c).
   92         (f) “Exhaustee” means an individual who, for any week of
   93  unemployment in her or his eligibility period:
   94         1. Has received, before that week, all of the regular
   95  benefits and emergency benefits, if any, available under this
   96  chapter or any other law, including dependents’ allowances and
   97  benefits payable to federal civilian employees and ex
   98  servicemembers under 5 U.S.C. ss. 8501-8525, in the current
   99  benefit year or emergency benefit period that includes that
  100  week. For the purposes of this subparagraph, an individual has
  101  received all of the regular benefits and emergency benefits, if
  102  any, available although, as a result of a pending appeal for
  103  wages paid for insured work which were not considered in the
  104  original monetary determination in the benefit year, she or he
  105  may subsequently be determined to be entitled to added regular
  106  benefits;
  107         2. Had a benefit year which expired before that week, and
  108  was paid no, or insufficient, wages for insured work on the
  109  basis of which she or he could establish a new benefit year that
  110  includes that week; and
  111         3.a. Has no right to unemployment benefits or allowances
  112  under the Railroad Unemployment Insurance Act or other federal
  113  laws as specified in regulations issued by the United States
  114  Secretary of Labor; and
  115         b. Has not received and is not seeking unemployment
  116  benefits under the unemployment compensation law of Canada; but
  117  if an individual is seeking those benefits and the appropriate
  118  agency finally determines that she or he is not entitled to
  119  benefits under that law, she or he is considered an exhaustee.
  120         (g) “State ‘on’ indicator” means, with respect to weeks of
  121  unemployment beginning on or after February 1, 2009, and ending
  122  on or before January 30, 2010 December 12, 2009, the occurrence
  123  of a week in which the average total unemployment rate,
  124  seasonally adjusted, as determined by the United States
  125  Secretary of Labor, for the period consisting of the most recent
  126  3 months for which data for all states are published by the
  127  United States Department of Labor:
  128         1. Equals or exceeds 110 percent of the average of those
  129  rates for the corresponding 3-month period ending in each of the
  130  preceding 2 calendar years; and
  131         2. Equals or exceeds 6.5 percent.
  132         (h) “High unemployment period” means, with respect to weeks
  133  of unemployment beginning on or after February 1, 2009, and
  134  ending on or before January 30, 2010 December 12, 2009, any week
  135  in which the average total unemployment rate, seasonally
  136  adjusted, as determined by the United States Secretary of Labor,
  137  for the period consisting of the most recent 3 months for which
  138  data for all states are published by the United States
  139  Department of Labor:
  140         1. Equals or exceeds 110 percent of the average of those
  141  rates for the corresponding 3-month period ending in each of the
  142  preceding 2 calendar years; and
  143         2. Equals or exceeds 8 percent.
  144         (i) “State ‘off’ indicator” means the occurrence of a week
  145  in which there is no state “on” indicator or which does not
  146  constitute a high unemployment period.
  147         (3) TOTAL EXTENDED BENEFIT AMOUNT.—Except as provided in
  148  subsection (4) (5):
  149         (a) For any week for which there is an “on” indicator
  150  pursuant to paragraph (2)(g), the total extended benefit amount
  151  payable to an eligible individual for her or his applicable
  152  benefit year is the lesser of:
  153         1. Fifty percent of the total regular benefits payable
  154  under this chapter in the applicable benefit year; or
  155         2. Thirteen times the weekly benefit amount payable under
  156  this chapter for a week of total unemployment in the applicable
  157  benefit year.
  158         (b) For any high unemployment period as defined in
  159  paragraph (2)(h), the total extended benefit amount payable to
  160  an eligible individual for her or his applicable benefit year is
  161  the lesser of:
  162         1. Eighty percent of the total regular benefits payable
  163  under this chapter in the applicable benefit year; or
  164         2. Twenty times the weekly benefit amount payable under
  165  this chapter for a week of total unemployment in the applicable
  166  benefit year.
  167         (4) EFFECT ON TRADE READJUSTMENT.—Notwithstanding any other
  168  provision of this chapter, if the benefit year of an individual
  169  ends within an extended benefit period, the number of weeks of
  170  extended benefits the individual is entitled to receive in that
  171  extended benefit period for weeks of unemployment beginning
  172  after the end of the benefit year, except as provided in this
  173  section, is reduced, but not to below zero, by the number of
  174  weeks for which the individual received, within that benefit
  175  year, trade readjustment allowances under the Trade Act of 1974,
  176  as amended.
  177         Section 2. The provisions of s. 443.1117, Florida Statutes,
  178  as revived, readopted, and amended by this act, apply only to
  179  claims for weeks of unemployment, in which an exhaustee
  180  establishes entitlement to extended benefits pursuant to that
  181  section which are established for the period between February
  182  22, 2009, and February 27, 2010.
  183         Section 3. Subsection (1) and paragraph (a) of subsection
  184  (2) of section 443.1217, Florida Statutes, are amended to read:
  185         443.1217 Wages.—
  186         (1) The wages subject to this chapter include all
  187  remuneration for employment, including commissions, bonuses,
  188  back pay awards, and the cash value of all remuneration paid in
  189  any medium other than cash. The reasonable cash value of
  190  remuneration in any medium other than cash must be estimated and
  191  determined in accordance with rules adopted by the Agency for
  192  Workforce Innovation or the state agency providing tax
  193  collection services. The wages subject to this chapter include
  194  tips or gratuities received while performing services that
  195  constitute employment and are included in a written statement
  196  furnished to the employer under s. 6053(a) of the Internal
  197  Revenue Code of 1954. As used in this section only, the term
  198  “employment” includes services constituting employment under any
  199  employment security law of another state or the Federal
  200  Government.
  201         (2) For the purpose of determining an employer’s
  202  contributions, the following wages are exempt from this chapter:
  203         (a) Unless that part of the remuneration is subject to a
  204  tax, under a federal law imposing the tax, against which credit
  205  may be taken for contributions required to be paid into a state
  206  unemployment fund, the that part of remuneration paid to an
  207  individual by an employer or his or her predecessor for
  208  employment during a calendar year in excess of:
  209         1.Beginning January 1, 2010, the first $7,000 of
  210  remuneration paid to the individual during that calendar year.
  211         2.Beginning January 1, 2012, the first $8,500 of
  212  remuneration paid to the individual by the employer or his or
  213  her predecessor during that calendar year, unless that part of
  214  the remuneration is subject to a tax, under a federal law
  215  imposing the tax, against which credit may be taken for
  216  contributions required to be paid into a state unemployment
  217  fund. As used in this section only, the term “employment”
  218  includes services constituting employment under any employment
  219  security law of another state or of the Federal Government.
  220         3. Beginning January 1, 2015, the part of remuneration paid
  221  to an individual by an employer for employment during a calendar
  222  year in excess of the first $7,000 of remuneration paid to the
  223  individual during that calendar year; or the first $8,500 of
  224  remuneration paid to the individual during a calendar year in
  225  which repayment of the principal amount of an advance received
  226  from the Unemployment Compensation Trust Fund under 42 U.S.C. is
  227  due to the Federal Government is exempt from this chapter.
  228         Section 4. Paragraph (e) of subsection (3) of section
  229  443.131, Florida Statutes, is amended, and subsections (5) and
  230  (6) are added to that section, to read:
  231         443.131 Contributions.—
  232         (3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT
  233  EXPERIENCE.—
  234         (e) Assignment of variations from the standard rate.—For
  235  the calculation of contribution rates effective January 1, 2010,
  236  and thereafter:
  237         1. The tax collection service provider shall assign a
  238  variation from the standard rate of contributions for each
  239  calendar year to each eligible employer. In determining the
  240  contribution rate, varying from the standard rate to be assigned
  241  each employer, adjustment factors computed under sub
  242  subparagraphs a.-d. are shall be added to the benefit ratio.
  243  This addition shall be accomplished in two steps by adding a
  244  variable adjustment factor and a final adjustment factor. The
  245  sum of these adjustment factors computed under sub-subparagraphs
  246  a.-d. shall first be algebraically summed. The sum of these
  247  adjustment factors shall next be divided by a gross benefit
  248  ratio determined as follows: Total benefit payments for the 3
  249  year period described in subparagraph (b)2. are shall be charged
  250  to employers eligible for a variation from the standard rate,
  251  minus excess payments for the same period, divided by taxable
  252  payroll entering into the computation of individual benefit
  253  ratios for the calendar year for which the contribution rate is
  254  being computed. The ratio of the sum of the adjustment factors
  255  computed under sub-subparagraphs a.-d. to the gross benefit
  256  ratio is shall be multiplied by each individual benefit ratio
  257  that is less than the maximum contribution rate to obtain
  258  variable adjustment factors; except that if in any instance in
  259  which the sum of an employer’s individual benefit ratio and
  260  variable adjustment factor exceeds the maximum contribution
  261  rate, the variable adjustment factor is shall be reduced in
  262  order for that the sum to equal equals the maximum contribution
  263  rate. The variable adjustment factor for each of these employers
  264  is multiplied by his or her taxable payroll entering into the
  265  computation of his or her benefit ratio. The sum of these
  266  products is shall be divided by the taxable payroll of the
  267  employers who entered into the computation of their benefit
  268  ratios. The resulting ratio is shall be subtracted from the sum
  269  of the adjustment factors computed under sub-subparagraphs a.-d.
  270  to obtain the final adjustment factor. The variable adjustment
  271  factors and the final adjustment factor must shall be computed
  272  to five decimal places and rounded to the fourth decimal place.
  273  This final adjustment factor is shall be added to the variable
  274  adjustment factor and benefit ratio of each employer to obtain
  275  each employer’s contribution rate. An employer’s contribution
  276  rate may not, however, be rounded to less than 0.1 percent.
  277         a. An adjustment factor for noncharge benefits is shall be
  278  computed to the fifth decimal place and rounded to the fourth
  279  decimal place by dividing the amount of noncharge benefits
  280  during the 3-year period described in subparagraph (b)2. by the
  281  taxable payroll of employers eligible for a variation from the
  282  standard rate who have a benefit ratio for the current year
  283  which is less than the maximum contribution rate. For purposes
  284  of computing this adjustment factor, the taxable payroll of
  285  these employers is the taxable payrolls for the 3 years ending
  286  June 30 of the current calendar year as reported to the tax
  287  collection service provider by September 30 of the same calendar
  288  year. As used in this sub-subparagraph, the term “noncharge
  289  benefits” means benefits paid to an individual from the
  290  Unemployment Compensation Trust Fund, but which were not charged
  291  to the employment record of any employer.
  292         b. An adjustment factor for excess payments is shall be
  293  computed to the fifth decimal place, and rounded to the fourth
  294  decimal place by dividing the total excess payments during the
  295  3-year period described in subparagraph (b)2. by the taxable
  296  payroll of employers eligible for a variation from the standard
  297  rate who have a benefit ratio for the current year which is less
  298  than the maximum contribution rate. For purposes of computing
  299  this adjustment factor, the taxable payroll of these employers
  300  is the same figure used to compute the adjustment factor for
  301  noncharge benefits under sub-subparagraph a. As used in this
  302  sub-subparagraph, the term “excess payments” means the amount of
  303  benefits charged to the employment record of an employer during
  304  the 3-year period described in subparagraph (b)2., less the
  305  product of the maximum contribution rate and the employer’s
  306  taxable payroll for the 3 years ending June 30 of the current
  307  calendar year as reported to the tax collection service provider
  308  by September 30 of the same calendar year. As used in this sub
  309  subparagraph, the term “total excess payments” means the sum of
  310  the individual employer excess payments for those employers that
  311  were eligible to be considered for assignment of a contribution
  312  rate different from the standard rate.
  313         c. With respect to computing a positive adjustment factor:
  314         (I) Beginning January 1, 2012, if the balance of the
  315  Unemployment Compensation Trust Fund on June 30 of the calendar
  316  year immediately preceding the calendar year for which the
  317  contribution rate is being computed is less than 4 percent of
  318  the taxable payrolls for the year ending June 30 as reported to
  319  the tax collection service provider by September 30 of that
  320  calendar year, a positive adjustment factor shall be computed.
  321  The positive adjustment factor is shall be computed annually to
  322  the fifth decimal place and rounded to the fourth decimal place
  323  by dividing the sum of the total taxable payrolls for the year
  324  ending June 30 of the current calendar year as reported to the
  325  tax collection service provider by September 30 of that calendar
  326  year into a sum equal to one-third of the difference between the
  327  balance of the fund as of June 30 of that calendar year and the
  328  sum of 5 percent of the total taxable payrolls for that year.
  329  The positive adjustment factor remains in effect for subsequent
  330  years until the balance of the Unemployment Compensation Trust
  331  Fund as of June 30 of the year immediately preceding the
  332  effective date of the contribution rate equals or exceeds 5
  333  percent of the taxable payrolls for the year ending June 30 of
  334  the current calendar year as reported to the tax collection
  335  service provider by September 30 of that calendar year.
  336         (II) Beginning January 1, 2015, and for each year
  337  thereafter, the positive adjustment authorized by this section
  338  shall be computed by dividing the sum of the total taxable
  339  payrolls for the year ending June 30 of the current calendar
  340  year as reported to the tax collection service provider by
  341  September 30 of that calendar year into a sum equal to one
  342  fourth of the difference between the balance of the fund as of
  343  June 30 of that calendar year and the sum of 5 percent of the
  344  total taxable payrolls for that year. The positive adjustment
  345  factor remains in effect for subsequent years until the balance
  346  of the Unemployment Compensation Trust Fund as of June 30 of the
  347  year immediately preceding the effective date of the
  348  contribution rate equals or exceeds 4 percent of the taxable
  349  payrolls for the year ending June 30 of the current calendar
  350  year as reported to the tax collection service provider by
  351  September 30 of that calendar year.
  352         d. If, beginning January 1, 2015, and each year thereafter,
  353  the balance of the Unemployment Compensation Trust Fund as of
  354  June 30 of the year immediately preceding the calendar year for
  355  which the contribution rate is being computed exceeds 5 percent
  356  of the taxable payrolls for the year ending June 30 of the
  357  current calendar year as reported to the tax collection service
  358  provider by September 30 of that calendar year, a negative
  359  adjustment factor must shall be computed. The negative
  360  adjustment factor shall be computed annually beginning on
  361  January 1, 2015, and each year thereafter, to the fifth decimal
  362  place and rounded to the fourth decimal place by dividing the
  363  sum of the total taxable payrolls for the year ending June 30 of
  364  the current calendar year as reported to the tax collection
  365  service provider by September 30 of the calendar year into a sum
  366  equal to one-fourth of the difference between the balance of the
  367  fund as of June 30 of the current calendar year and 5 percent of
  368  the total taxable payrolls of that year. The negative adjustment
  369  factor remains in effect for subsequent years until the balance
  370  of the Unemployment Compensation Trust Fund as of June 30 of the
  371  year immediately preceding the effective date of the
  372  contribution rate is less than 5 percent, but more than 4
  373  percent of the taxable payrolls for the year ending June 30 of
  374  the current calendar year as reported to the tax collection
  375  service provider by September 30 of that calendar year. The
  376  negative adjustment authorized by this section is suspended in
  377  any calendar year in which repayment of the principal amount of
  378  an advance received from the federal Unemployment Compensation
  379  Trust Fund under 42 U.S.C. s. 1321 is due to the Federal
  380  Government.
  381         e. The maximum contribution rate that may be assigned to an
  382  employer is 5.4 percent, except employers participating in an
  383  approved short-time compensation plan may be assigned a maximum
  384  contribution rate that is 1 percent greater than the maximum
  385  contribution rate for other employers in any calendar year in
  386  which short-time compensation benefits are charged to the
  387  employer’s employment record.
  388         f. As used in this subsection, “taxable payroll” shall be
  389  determined by excluding any part of the remuneration paid to an
  390  individual by an employer for employment during a calendar year
  391  in excess of the first $7,000. Beginning January 1, 2012,
  392  “taxable payroll” shall be determined by excluding any part of
  393  the remuneration paid to an individual by an employer for
  394  employment during a calendar year as described in s.
  395  443.1217(2). For the purposes of the employer rate calculation
  396  that will take effect in January 1, 2012, and in January 1,
  397  2013, the tax collection service provider shall use the data
  398  available for taxable payroll from 2009 based on excluding any
  399  part of the remuneration paid to an individual by an employer
  400  for employment during a calendar year in excess of the first
  401  $7,000, and from 2010 and 2011 based on excluding any part of
  402  the remuneration paid to an individual by an employer for
  403  employment during a calendar year in excess of the first $8,500.
  404         2. If the transfer of an employer’s employment record to an
  405  employing unit under paragraph (f) which, before the transfer,
  406  was an employer, the tax collection service provider shall
  407  recompute a benefit ratio for the successor employer based on
  408  the combined employment records and reassign an appropriate
  409  contribution rate to the successor employer effective on the
  410  first day of the calendar quarter immediately after the
  411  effective date of the transfer.
  412         (5)PAYMENT OF FEDERAL ADVANCES.—If the Unemployment
  413  Compensation Trust Fund has received advances from the Federal
  414  Government under 42 U.S.C. s. 1321, each contributing employer,
  415  except for reimbursing employers, shall be assessed an
  416  additional rate solely for the purpose of paying interest due on
  417  the federal advances. The additional rate shall be assessed by
  418  February 1 of each calendar year that an interest payment is
  419  due.
  420         (a) The Revenue Estimating Conference shall estimate the
  421  amount of such interest by December 1 of the calendar year
  422  preceding the calendar year in which an interest payment is due.
  423  The Revenue Estimating Conference shall, at a minimum, consider
  424  the following as the basis for the estimate:
  425         1. The amounts actually advanced to the trust fund;
  426         2. Amounts expected to be advanced to the trust fund based
  427  on current and projected unemployment patterns and employer
  428  contributions;
  429         3. The interest payment due date; and
  430         4. The interest rate that will be applied by the Federal
  431  Government to any accrued outstanding balances.
  432         (b) The additional rate assessed for a calendar year is
  433  determined by dividing the estimated amount of interest to be
  434  paid in that year by 95 percent of the taxable wages, as defined
  435  in s. 443.1217, paid by all employers for the year ending June
  436  30 of the immediately preceding calendar year. The amount to be
  437  paid by each employer is the product obtained by multiplying the
  438  employer’s taxable wages for the year ending June 30 of the
  439  immediately preceding calendar year by the additional rate.
  440         (c) The tax collection service provider shall make a
  441  separate collection of such assessment, which may be collected
  442  at the time of employer contributions and is subject to the same
  443  penalties for failure to file a report, imposition of the
  444  standard rate pursuant to paragraph (3)(h), and interest if the
  445  assessment is not received on or before June 30. Section
  446  443.141(1)(d) and (e) does not apply to this separately
  447  collected assessment. The tax collection service provider shall
  448  maintain those funds in the service provider’s Audit and Warrant
  449  Clearing Trust Fund until the service provider is directed by
  450  the Governor or the Governor’s designee to make the interest
  451  payment to the Federal Government. Assessments on deposit may be
  452  invested and any interest earned shall be part of the balance
  453  available to pay the interest on advances received from the
  454  Federal Government under the provisions of 42 U.S.C. s. 1321. In
  455  the calendar year that all advances from the Federal Government
  456  under 42 U.S.C. s. 1321 and associated interest is repaid, if
  457  there are assessment funds in excess of the amount required to
  458  meet the final interest payment, any such excess assessed funds
  459  shall be credited to employer accounts in the Unemployment
  460  Compensation Trust Fund in an amount equal to the employer’s
  461  contribution to the assessment for that year divided by the
  462  total amount of the assessment for that year, the result of
  463  which is multiplied by the amount of excess assessed funds.
  464         1. If the state is allowed to defer interest payments due
  465  during a calendar year under 42 U.S.C. s. 1322, payment of the
  466  interest assessment shall not be due.
  467         2. If a deferral of interest expires or is subsequently
  468  disallowed by the Federal Government, prospectively or
  469  retroactively, the interest assessment is immediately due and
  470  payable.
  471         (d) Notwithstanding any other provision of this section, if
  472  interest due during a calendar year on federal advances is
  473  forgiven or postponed under federal law and is no longer due
  474  during that calendar year, interest assessment may not be
  475  assessed against an employer in that calendar year and any
  476  assessment already assessed and collected against an employer
  477  before the forgiveness or postponement of the interest for that
  478  calendar year shall be credited to the employer’s account in the
  479  Unemployment Compensation Trust Fund. However, such funds may be
  480  used only to pay benefits or refunds of erroneous contributions.
  481         (6) SEVERABILITY.—If any provision of this section prevents
  482  the state from qualifying for any federal interest relief
  483  provisions provided under s. 1202 of the Social Security Act, 42
  484  USC s. 1322, or prevents employers in this state from qualifying
  485  for the limitation on the reduction of federal unemployment tax
  486  act credits as provided under s. 3302(f) of the Federal
  487  Unemployment Tax Act, 26 USC s. 3302(f), that provision is
  488  invalid to the extent necessary to maintain qualification for
  489  the interest relief provisions and federal unemployment tax
  490  credits.
  491         Section 5. Operating retroactive to January 1, 2010,
  492  paragraphs (d) and (e) are added to subsection (1) of section
  493  443.141, Florida Statutes, to read:
  494         443.141 Collection of contributions and reimbursements.—
  495         (1) PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS.—
  496         (d) Payments for 2010 Contributions.—For an annual
  497  administrative fee not to exceed $5, a contributing employer may
  498  pay its quarterly contributions due for wages paid in the first
  499  three quarters of 2010 in equal installments if those
  500  contributions are paid as follows:
  501         1. For contributions due for wages paid in the first
  502  quarter of 2010, one-fourth of the contributions due must be
  503  paid on or before April 30, 2010, one-fourth must be paid on or
  504  before July 31, 2010, one-fourth must be paid on or before
  505  October 31, 2010, and the remaining one-fourth must be paid on
  506  or before December 31, 2010.
  507         2. In addition to the payments specified in subparagraph
  508  1., for contributions due for wages paid in the second quarter
  509  of 2010, one-third of the contributions due must be paid on or
  510  before July 31, 2010, one-third must be paid on or before
  511  October 31, 2010, and the remaining one-third must be paid on or
  512  before December 31, 2010.
  513         3. In addition to the payments specified in subparagraphs
  514  1. and 2., for contributions due for wages paid in the third
  515  quarter of 2010, one-half of the contributions due must be paid
  516  on or before October 31, 2010, and the remaining one-half must
  517  be paid on or before December 31, 2010.
  518         4. The annual administrative fee not to exceed $5.00 for
  519  the election to pay under the installment method shall be due at
  520  the time the employer makes the first installment payment. The
  521  fee shall be segregated from the payment and shall be deposited
  522  in the Operating Trust Fund within the Department of Revenue.
  523         5. Interest does not accrue on any contribution that
  524  becomes due for wages paid in the first three quarters of 2010
  525  if the employer pays the contribution in accordance with
  526  subparagraphs 1.-4. Interest and fees continue to accrue on
  527  prior delinquent contributions and commence accruing on all
  528  contributions due for wages paid in the first three quarters of
  529  2010 which are not paid in accordance with subparagraphs 1.-3.
  530  Penalties may be assessed in accordance with this chapter. The
  531  contributions due for wages paid in the fourth quarter of 2010
  532  are not affected by this paragraph and are due and payable in
  533  accordance with this chapter.
  534         (e) Payments for 2011 Contributions.—For an annual
  535  administrative fee not to exceed $5, a contributing employer may
  536  pay its quarterly contributions due for wages paid in the first
  537  three quarters of 2011 in equal installments provided those
  538  contributions are paid as follows:
  539         1. For contributions due for wages paid in the first
  540  quarter of 2011, one-fourth of the contributions due must be
  541  paid on or before April 30, 2011, one-fourth must be paid on or
  542  before July 31, 2011, one-fourth must be paid on or before
  543  October 31, 2011, and the remaining one-fourth must be paid on
  544  or before December 31, 2011.
  545         2. In addition to the payments specified in subparagraph
  546  1., for contributions due for wages paid in the second quarter
  547  of 2011, one-third of the contributions due must be paid on or
  548  before July 31, 2011, one-third must be paid on or before
  549  October 31, 2011, and the remaining one-third must be paid on or
  550  before December 31, 2011.
  551         3. In addition to the payments specified in subparagraphs
  552  1. and 2., for contributions due for wages paid in the third
  553  quarter of 2011, one-half of the contributions due must be paid
  554  on or before October 31, 2011, and the remaining one-half must
  555  be paid on or before December 31, 2011.
  556         4. The annual administrative fee not to exceed $5.00 for
  557  the election to pay under the installment method shall be due at
  558  the time the employer makes the first installment payment. The
  559  fee shall be segregated from the payment and shall be deposited
  560  in the Operating Trust Fund within the Department of Revenue.
  561         5. Interest does not accrue on any contribution that
  562  becomes due for wages paid in the first three quarters of 2011
  563  if the employer pays the contribution in accordance with
  564  subparagraphs 1.-4. Interest and fees continue to accrue on
  565  prior delinquent contributions and commence accruing on all
  566  contributions due for wages paid in the first three quarters of
  567  2011 which are not paid in accordance with subparagraphs 1.-3.
  568  Penalties may be assessed in accordance with this chapter. The
  569  contributions due for wages paid in the fourth quarter of 2011
  570  are not affected by this paragraph and are due and payable in
  571  accordance with this chapter.
  572         Section 6. For the 2009-2010 fiscal year, the sum of
  573  $903,462 in nonrecurring funds is appropriated from the
  574  Operating Trust Fund to the Administration of Unemployment
  575  Compensation Tax Special Category in the Department of Revenue
  576  to be used to implement the provisions of this act. In addition,
  577  for the 2009-2010 fiscal year, the sum of $643,862 in
  578  nonrecurring funds is appropriated from the Employment Security
  579  Administration Trust Fund in the contracted services
  580  appropriation category to the Agency for Workforce Innovation to
  581  be used to contract with the Department of Revenue for tax
  582  related services as required to implement the provisions of this
  583  act.
  584         Section 7. The Legislature finds that this act fulfills an
  585  important state interest.
  586         Section 8. This act shall take effect upon becoming a law,
  587  and except as otherwise expressly provided in this act, operates
  588  retroactive to June 29, 2009.