HB 7033

1
A bill to be entitled
2An act relating to unemployment compensation; reviving,
3readopting, and amending s. 443.1117, F.S.; providing for
4retroactive application; establishing temporary state
5extended benefits for weeks of unemployment; revising
6definitions; providing for state extended benefits for
7certain weeks and for periods of high unemployment;
8providing applicability; amending s. 443.1217, F.S.;
9reducing the amount of exempt wages beginning January 1,
102010; increasing the amount of exempt wages beginning
11January 1, 2012; suspending an exempt wages adjustment
12when repayment of a federal advance is owed; amending s.
13443.131, F.S.; providing that a positive adjustment factor
14begins January 1, 2012; providing criteria for the
15determination of taxable payroll beginning January 1,
162012; providing rate calculation direction to the taxpayer
17service provider for the rate effective January 1, 2012;
18requiring an employer assessment when federal advance
19interest is due; requiring the Revenue Estimating
20Conference to calculate interest based on certain factors
21at a date certain; requiring an assessment by a date
22certain; providing a formula for calculation of the
23employer interest assessment rate and payment; providing
24for a separate collection of such assessment by a tax
25collection service provider; naming an account to hold
26interest collected until payment is directed; providing
27for a suspension or termination of assessment under
28certain circumstances; providing credit for interest funds
29collected prior to suspension or termination; providing a
30limitation; providing for the elimination of provisions
31that interfere with federal interest relief or federal tax
32credit; amending s. 443.141; F.S.; providing retroactive
33effect; providing a schedule for contributing employers to
34make payments for 2010 and 2011 contributions due for
35wages; providing for penalties, interest, and fees on
36delinquent contributions; providing appropriations for
37purposes of implementation; providing that the act
38fulfills an important state interest; providing effective
39dates.
40
41Be It Enacted by the Legislature of the State of Florida:
42
43     Section 1.  Notwithstanding the expiration date contained
44in section 4 of chapter 2009-99, Laws of Florida, effective upon
45this act becoming a law, retroactive to January 2, 2010, and
46expiring February 27, 2010, section 443.1117, Florida Statutes,
47is revived, readopted, and amended to read:
48     443.1117  Temporary extended benefits.-
49     (1)  APPLICABILITY OF EXTENDED BENEFITS STATUTE.-Except
50when the result is inconsistent with the other provisions of
51this section, the provisions of s. 443.1115(3), (4), (6), and
52(7) apply to all claims covered by this section.
53     (2)  DEFINITIONS.-For the purposes of this section, the
54term:
55     (a)  "Regular benefits" and "extended benefits" have the
56same meaning as in s. 443.1115.
57     (b)  "Eligibility period" means the period consisting of
58the weeks in an individual's benefit year or emergency benefit
59period which begin in an extended benefit period and, if the
60benefit year or emergency benefit period ends within that
61extended benefit period, any subsequent weeks beginning in that
62period.
63     (c)  "Emergency benefits" means Emergency Unemployment
64Compensation paid pursuant to Pub. L. No. 110-252, Pub. L. No.
65110-449, and Pub. L. No. 111-5, Pub. L. No. 111-92, and Pub. L.
66No. 111-118.
67     (d)  "Extended benefit period" means a period that:
68     1.  Begins with the third week after a week for which there
69is a state "on" indicator; and
70     2.  Ends with any of the following weeks, whichever occurs
71later:
72     a.  The third week after the first week for which there is
73a state "off" indicator;
74     b.  The 13th consecutive week of that period.
75
76However, an extended benefit period may not begin by reason of a
77state "on" indicator before the 14th week after the end of a
78prior extended benefit period that was in effect for this state.
79     (e)  "Emergency benefit period" means the period during
80which an individual receives emergency benefits as defined in
81paragraph (c).
82     (f)  "Exhaustee" means an individual who, for any week of
83unemployment in her or his eligibility period:
84     1.  Has received, before that week, all of the regular
85benefits and emergency benefits, if any, available under this
86chapter or any other law, including dependents' allowances and
87benefits payable to federal civilian employees and ex-
88servicemembers under 5 U.S.C. ss. 8501-8525, in the current
89benefit year or emergency benefit period that includes that
90week. For the purposes of this subparagraph, an individual has
91received all of the regular benefits and emergency benefits, if
92any, available although, as a result of a pending appeal for
93wages paid for insured work which were not considered in the
94original monetary determination in the benefit year, she or he
95may subsequently be determined to be entitled to added regular
96benefits;
97     2.  Had a benefit year which expired before that week, and
98was paid no, or insufficient, wages for insured work on the
99basis of which she or he could establish a new benefit year that
100includes that week; and
101     3.a.  Has no right to unemployment benefits or allowances
102under the Railroad Unemployment Insurance Act or other federal
103laws as specified in regulations issued by the United States
104Secretary of Labor; and
105     b.  Has not received and is not seeking unemployment
106benefits under the unemployment compensation law of Canada; but
107if an individual is seeking those benefits and the appropriate
108agency finally determines that she or he is not entitled to
109benefits under that law, she or he is considered an exhaustee.
110     (g)  "State 'on' indicator" means, with respect to weeks of
111unemployment beginning on or after February 1, 2009, and ending
112on or before January 30, 2010 December 12, 2009, the occurrence
113of a week in which the average total unemployment rate,
114seasonally adjusted, as determined by the United States
115Secretary of Labor, for the period consisting of the most recent
1163 months for which data for all states are published by the
117United States Department of Labor:
118     1.  Equals or exceeds 110 percent of the average of those
119rates for the corresponding 3-month period ending in each of the
120preceding 2 calendar years; and
121     2.  Equals or exceeds 6.5 percent.
122     (h)  "High unemployment period" means, with respect to
123weeks of unemployment beginning on or after February 1, 2009,
124and ending on or before January 30, 2010 December 12, 2009, any
125week in which the average total unemployment rate, seasonally
126adjusted, as determined by the United States Secretary of Labor,
127for the period consisting of the most recent 3 months for which
128data for all states are published by the United States
129Department of Labor:
130     1.  Equals or exceeds 110 percent of the average of those
131rates for the corresponding 3-month period ending in each of the
132preceding 2 calendar years; and
133     2.  Equals or exceeds 8 percent.
134     (i)  "State 'off' indicator" means the occurrence of a week
135in which there is no state "on" indicator or which does not
136constitute a high unemployment period.
137     (3)  TOTAL EXTENDED BENEFIT AMOUNT.-Except as provided in
138subsection (4) (5):
139     (a)  For any week for which there is an "on" indicator
140pursuant to paragraph (2)(g), the total extended benefit amount
141payable to an eligible individual for her or his applicable
142benefit year is the lesser of:
143     1.  Fifty percent of the total regular benefits payable
144under this chapter in the applicable benefit year; or
145     2.  Thirteen times the weekly benefit amount payable under
146this chapter for a week of total unemployment in the applicable
147benefit year.
148     (b)  For any high unemployment period as defined in
149paragraph (2)(h), the total extended benefit amount payable to
150an eligible individual for her or his applicable benefit year is
151the lesser of:
152     1.  Eighty percent of the total regular benefits payable
153under this chapter in the applicable benefit year; or
154     2.  Twenty times the weekly benefit amount payable under
155this chapter for a week of total unemployment in the applicable
156benefit year.
157     (4)  EFFECT ON TRADE READJUSTMENT.-Notwithstanding any
158other provision of this chapter, if the benefit year of an
159individual ends within an extended benefit period, the number of
160weeks of extended benefits the individual is entitled to receive
161in that extended benefit period for weeks of unemployment
162beginning after the end of the benefit year, except as provided
163in this section, is reduced, but not to below zero, by the
164number of weeks for which the individual received, within that
165benefit year, trade readjustment allowances under the Trade Act
166of 1974, as amended.
167     Section 2.  The provisions of s. 443.1117, Florida
168Statutes, as revived, readopted, and amended by section 1 of
169this act, apply only to claims for weeks of unemployment in
170which an exhaustee establishes entitlement to extended benefits
171pursuant to that section which are established for the period
172between February 22, 2009, and February 27, 2010.
173     Section 3.  Subsection (1) and paragraph (a) of subsection
174(2) of section 443.1217, Florida Statutes, are amended to read:
175     443.1217  Wages.-
176     (1)  The wages subject to this chapter include all
177remuneration for employment, including commissions, bonuses,
178back pay awards, and the cash value of all remuneration paid in
179any medium other than cash. The reasonable cash value of
180remuneration in any medium other than cash must be estimated and
181determined in accordance with rules adopted by the Agency for
182Workforce Innovation or the state agency providing tax
183collection services. The wages subject to this chapter include
184tips or gratuities received while performing services that
185constitute employment and are included in a written statement
186furnished to the employer under s. 6053(a) of the Internal
187Revenue Code of 1954. As used in this section only, the term
188"employment" includes services constituting employment under any
189employment security law of another state or of the Federal
190Government.
191     (2)  For the purpose of determining an employer's
192contributions, the following wages are exempt from this chapter:
193     (a)1.  Beginning January 1, 2010, that part of remuneration
194paid to an individual by an employer for employment during a
195calendar year in excess of the first $7,000 of remuneration paid
196to the individual by an employer or his or her predecessor
197during that calendar year, unless that part of the remuneration
198is subject to a tax, under a federal law imposing the tax,
199against which credit may be taken for contributions required to
200be paid into a state unemployment fund.
201     2.  Beginning January 1, 2012, that part of remuneration
202paid to an individual by an employer for employment during a
203calendar year in excess of the first $8,500 of remuneration paid
204to the individual by the employer or his or her predecessor
205during that calendar year, unless that part of the remuneration
206is subject to a tax, under a federal law imposing the tax,
207against which credit may be taken for contributions required to
208be paid into a state unemployment fund. As used in this section
209only, the term "employment" includes services constituting
210employment under any employment security law of another state or
211of the Federal Government.
212     3.  Beginning January 1, 2015, the part of remuneration
213paid to an individual by an employer for employment during a
214calendar year in excess of the first $7,000 of remuneration paid
215to the individual by an employer or his or her predecessor
216during that calendar year, unless that part of the remuneration
217is subject to a tax, under a federal law imposing the tax,
218against which credit may be taken for contributions required to
219be paid into a state unemployment fund. The wage base exemption
220adjustment authorized by this subparagraph shall be suspended in
221any calendar year in which repayment of the principal amount of
222an advance received from the Unemployment Compensation Trust
223Fund under 42 U.S.C. s. 1321 is due to the Federal Government is
224exempt from this chapter.
225     Section 4.  Paragraph (e) of subsection (3) of section
226443.131, Florida Statutes, is amended, and subsections (5) and
227(6) are added to that section, to read:
228     443.131  Contributions.-
229     (3)  VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT
230EXPERIENCE.-
231     (e)  Assignment of variations from the standard rate.-For
232the calculation of contribution rates effective January 1, 2010,
233and thereafter:
234     1.  The tax collection service provider shall assign a
235variation from the standard rate of contributions for each
236calendar year to each eligible employer. In determining the
237contribution rate, varying from the standard rate to be assigned
238each employer, adjustment factors computed under sub-
239subparagraphs a.-d. shall be added to the benefit ratio. This
240addition shall be accomplished in two steps by adding a variable
241adjustment factor and a final adjustment factor. The sum of
242these adjustment factors computed under sub-subparagraphs a.-d.
243shall first be algebraically summed. The sum of these adjustment
244factors shall next be divided by a gross benefit ratio
245determined as follows: Total benefit payments for the 3-year
246period described in subparagraph (b)2. shall be charged to
247employers eligible for a variation from the standard rate, minus
248excess payments for the same period, divided by taxable payroll
249entering into the computation of individual benefit ratios for
250the calendar year for which the contribution rate is being
251computed. The ratio of the sum of the adjustment factors
252computed under sub-subparagraphs a.-d. to the gross benefit
253ratio shall be multiplied by each individual benefit ratio that
254is less than the maximum contribution rate to obtain variable
255adjustment factors; except that in any instance in which the sum
256of an employer's individual benefit ratio and variable
257adjustment factor exceeds the maximum contribution rate, the
258variable adjustment factor shall be reduced in order that the
259sum equals the maximum contribution rate. The variable
260adjustment factor for each of these employers is multiplied by
261his or her taxable payroll entering into the computation of his
262or her benefit ratio. The sum of these products shall be divided
263by the taxable payroll of the employers who entered into the
264computation of their benefit ratios. The resulting ratio shall
265be subtracted from the sum of the adjustment factors computed
266under sub-subparagraphs a.-d. to obtain the final adjustment
267factor. The variable adjustment factors and the final adjustment
268factor shall be computed to five decimal places and rounded to
269the fourth decimal place. This final adjustment factor shall be
270added to the variable adjustment factor and benefit ratio of
271each employer to obtain each employer's contribution rate. An
272employer's contribution rate may not, however, be rounded to
273less than 0.1 percent.
274     a.  An adjustment factor for noncharge benefits shall be
275computed to the fifth decimal place and rounded to the fourth
276decimal place by dividing the amount of noncharge benefits
277during the 3-year period described in subparagraph (b)2. by the
278taxable payroll of employers eligible for a variation from the
279standard rate who have a benefit ratio for the current year
280which is less than the maximum contribution rate. For purposes
281of computing this adjustment factor, the taxable payroll of
282these employers is the taxable payrolls for the 3 years ending
283June 30 of the current calendar year as reported to the tax
284collection service provider by September 30 of the same calendar
285year. As used in this sub-subparagraph, the term "noncharge
286benefits" means benefits paid to an individual from the
287Unemployment Compensation Trust Fund, but which were not charged
288to the employment record of any employer.
289     b.  An adjustment factor for excess payments shall be
290computed to the fifth decimal place, and rounded to the fourth
291decimal place by dividing the total excess payments during the
2923-year period described in subparagraph (b)2. by the taxable
293payroll of employers eligible for a variation from the standard
294rate who have a benefit ratio for the current year which is less
295than the maximum contribution rate. For purposes of computing
296this adjustment factor, the taxable payroll of these employers
297is the same figure used to compute the adjustment factor for
298noncharge benefits under sub-subparagraph a. As used in this
299sub-subparagraph, the term "excess payments" means the amount of
300benefits charged to the employment record of an employer during
301the 3-year period described in subparagraph (b)2., less the
302product of the maximum contribution rate and the employer's
303taxable payroll for the 3 years ending June 30 of the current
304calendar year as reported to the tax collection service provider
305by September 30 of the same calendar year. As used in this sub-
306subparagraph, the term "total excess payments" means the sum of
307the individual employer excess payments for those employers that
308were eligible to be considered for assignment of a contribution
309rate different from the standard rate.
310     c.(I)  Beginning January 1, 2012, if the balance of the
311Unemployment Compensation Trust Fund on June 30 of the calendar
312year immediately preceding the calendar year for which the
313contribution rate is being computed is less than 4 percent of
314the taxable payrolls for the year ending June 30 as reported to
315the tax collection service provider by September 30 of that
316calendar year, a positive adjustment factor shall be computed.
317The positive adjustment factor shall be computed annually to the
318fifth decimal place and rounded to the fourth decimal place by
319dividing the sum of the total taxable payrolls for the year
320ending June 30 of the current calendar year as reported to the
321tax collection service provider by September 30 of that calendar
322year into a sum equal to one-third of the difference between the
323balance of the fund as of June 30 of that calendar year and the
324sum of 5 percent of the total taxable payrolls for that year.
325The positive adjustment factor remains in effect for subsequent
326years until the balance of the Unemployment Compensation Trust
327Fund as of June 30 of the year immediately preceding the
328effective date of the contribution rate equals or exceeds 5
329percent of the taxable payrolls for the year ending June 30 of
330the current calendar year as reported to the tax collection
331service provider by September 30 of that calendar year.
332     (II)  Beginning January 1, 2015, and for each year
333thereafter, the positive adjustment authorized by this section
334shall be computed by dividing the sum of the total taxable
335payrolls for the year ending June 30 of the current calendar
336year as reported to the tax collection service provider by
337September 30 of that calendar year into a sum equal to one-
338fourth of the difference between the balance of the fund as of
339June 30 of that calendar year and the sum of 5 percent of the
340total taxable payrolls for that year. The positive adjustment
341factor remains in effect for subsequent years until the balance
342of the Unemployment Compensation Trust Fund as of June 30 of the
343year immediately preceding the effective date of the
344contribution rate equals or exceeds 4 percent of the taxable
345payrolls for the year ending June 30 of the current calendar
346year as reported to the tax collection service provider by
347September 30 of that calendar year.
348     d.  If, beginning January 1, 2015, and each year
349thereafter, the balance of the Unemployment Compensation Trust
350Fund as of June 30 of the year immediately preceding the
351calendar year for which the contribution rate is being computed
352exceeds 5 percent of the taxable payrolls for the year ending
353June 30 of the current calendar year as reported to the tax
354collection service provider by September 30 of that calendar
355year, a negative adjustment factor shall be computed. The
356negative adjustment factor shall be computed annually beginning
357on January 1, 2015, and each year thereafter, to the fifth
358decimal place and rounded to the fourth decimal place by
359dividing the sum of the total taxable payrolls for the year
360ending June 30 of the current calendar year as reported to the
361tax collection service provider by September 30 of the calendar
362year into a sum equal to one-fourth of the difference between
363the balance of the fund as of June 30 of the current calendar
364year and 5 percent of the total taxable payrolls of that year.
365The negative adjustment factor remains in effect for subsequent
366years until the balance of the Unemployment Compensation Trust
367Fund as of June 30 of the year immediately preceding the
368effective date of the contribution rate is less than 5 percent,
369but more than 4 percent of the taxable payrolls for the year
370ending June 30 of the current calendar year as reported to the
371tax collection service provider by September 30 of that calendar
372year. The negative adjustment authorized by this section is
373suspended in any calendar year in which repayment of the
374principal amount of an advance received from the federal
375Unemployment Compensation Trust Fund under 42 U.S.C. s. 1321 is
376due to the Federal Government.
377     e.  The maximum contribution rate that may be assigned to
378an employer is 5.4 percent, except employers participating in an
379approved short-time compensation plan may be assigned a maximum
380contribution rate that is 1 percent greater than the maximum
381contribution rate for other employers in any calendar year in
382which short-time compensation benefits are charged to the
383employer's employment record.
384     f.  As used in this subsection, "taxable payroll" shall be
385determined by excluding any part of the remuneration paid to an
386individual by an employer for employment during a calendar year
387in excess of the first $7,000. Beginning January 1, 2012,
388"taxable payroll" shall be determined by excluding any part of
389the remuneration paid to an individual by an employer for
390employment during a calendar year in excess of the amount exempt
391from this chapter as described in s. 443.1217(2). For the
392purposes of the employer rate calculation that will take effect
393January 1, 2012, and January 1, 2013, the taxpayer service
394provider shall use the data available for taxable payroll from
3952009 based on excluding any part of the remuneration paid to an
396individual by an employer for employment during a calendar year
397in excess of the first $7,000, and for 2010 and 2011, the data
398available for taxable payroll based on excluding any part of the
399remuneration paid to an individual by an employer for employment
400during a calendar year in excess of the first $8,500.
401     2.  If the transfer of an employer's employment record to
402an employing unit under paragraph (f) which, before the
403transfer, was an employer, the tax collection service provider
404shall recompute a benefit ratio for the successor employer based
405on the combined employment records and reassign an appropriate
406contribution rate to the successor employer effective on the
407first day of the calendar quarter immediately after the
408effective date of the transfer.
409     (5)  ADDITIONAL RATE FOR INTEREST ON FEDERAL ADVANCES.-
410     (a)  When the Unemployment Compensation Trust Fund has
411received advances from the Federal Government under the
412provisions of 42 U.S.C. s. 1321, each contributing employer
413shall be assessed an additional rate solely for the purpose of
414paying interest due on such federal advances. The additional
415rate shall be assessed no later than February 1 in each calendar
416year in which an interest payment is due. The Revenue Estimating
417Conference shall estimate the amount of such interest no later
418than December 1 of the calendar year preceding the calendar year
419in which an interest payment is due. The Revenue Estimating
420Conference shall, at a minimum, consider the following as the
421basis for the estimate:
422     1.  The amounts actually advanced to the trust fund.
423     2.  Amounts expected to be advanced to the trust fund based
424on current and projected unemployment patterns and employer
425contributions.
426     3.  The interest payment due date.
427     4.  The interest rate that will be applied by the Federal
428Government to any accrued outstanding balances.
429     (b)  The additional rate assessed for a calendar year shall
430be determined by dividing the estimated amount of interest to be
431paid in that year by 95 percent of the taxable wages as
432described in s. 443.1217 paid by all employers for the year
433ending June 30 of the immediately preceding calendar year. The
434amount to be paid by each employer shall be the product obtained
435by multiplying such employer's taxable wages as described in s.
436443.1217 for the year ending June 30 of the immediately
437preceding calendar year by the rate as determined by this
438subsection. The tax collection service provider shall make a
439separate collection of such assessment, which may be collected
440at the time of employer contributions and subject to the same
441penalties for failure to file a report, imposition of the
442standard rate pursuant to paragraph (3)(h), and interest if the
443assessment is not received on or before June 30. The tax
444collection service provider shall maintain those funds in the
445tax collection service provider's Audit and Warrant Clearing
446Trust Fund until the provider is directed to make the interest
447payment to the Federal Government. However, if the state is
448permitted to defer interest payments due during a calendar year
449under 42 U.S.C. s. 1322, payment of the interest assessment
450shall not be due. If a deferral of interest expires or is
451subsequently disallowed by the Federal Government, either
452prospectively or retroactively, the interest assessment shall be
453immediately due and payable. Notwithstanding any other provision
454of this section, if interest due during a calendar year on
455federal advances is forgiven or postponed under federal law and
456is no longer due during that calendar year, no interest
457assessment shall be assessed against an employer for that
458calendar year, and any assessment already assessed and collected
459against an employer before the forgiveness or postponement of
460the interest for that calendar year shall be credited to such
461employer's account in the Unemployment Compensation Trust Fund.
462However, such funds may be used only to pay benefits or refunds
463of erroneous contributions.
464     (6)  INVALIDITY OF CERTAIN PROVISIONS.-If any provision of
465this section prevents the state from qualifying for any federal
466interest relief provisions provided under s. 1202 of the Social
467Security Act, 42 U.S.C. s. 1322, or prevents employers in this
468state from qualifying for the limitation on credit reduction as
469provided under s. 3302(f) of the Federal Unemployment Tax Act,
47026 U.S.C. s. 3302(f), that provision is invalid to the extent
471necessary to maintain qualification for the interest relief
472provisions and federal unemployment tax credits.
473     Section 5.  Effective upon this act becoming a law, and
474retroactive to January 1, 2010, paragraphs (d) and (e) are added
475to subsection (1) of section 443.141, Florida Statutes, to read:
476     443.141  Collection of contributions and reimbursements.-
477     (1)  PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS.-
478     (d)  Payments for 2010 contributions.-A contributing
479employer may pay its quarterly contributions due for wages paid
480in the first three quarters of 2010 in equal installments,
481provided those contributions are paid as follows:
482     1.  For contributions due for wages paid in the first
483quarter of 2010, one-fourth of the contributions due shall be
484paid on or before April 30, 2010, one-fourth shall be paid on or
485before July 31, 2010, one-fourth shall be paid on or before
486October 31, 2010, and the remaining one-fourth shall be paid on
487or before December 31, 2010.
488     2.  In addition to the payments specified in subparagraph
4891., for contributions due for wages paid in the second quarter
490of 2010, one-third of the contributions due shall be paid on or
491before July 31, 2010, one-third shall be paid on or before
492October 31, 2010, and the remaining one-third shall be paid on
493or before December 31, 2010.
494     3.  In addition to the payments specified in subparagraphs
4951. and 2., for contributions due for wages paid in the third
496quarter of 2010, one-half of the contributions due shall be paid
497on or before October 31, 2010, and the remaining one-half shall
498be paid on or before December 31, 2010.
499
500Interest shall not accrue on any contribution that becomes due
501for wages paid in the first three quarters of 2010 provided the
502employer pays the contributions in accordance with subparagraphs
5031.-3. Interest and fees shall continue to accrue on prior
504delinquent contributions and shall commence to accrue on all
505contributions due for wages paid in the first three quarters of
5062010 that are not paid in accordance with subparagraphs 1.-3.
507Penalties may be assessed in accordance with the provisions of
508this chapter. The contributions due for wages paid in the fourth
509quarter of 2010 are not affected by this paragraph and are due
510and payable in accordance with the provisions of this chapter.
511     (e)  Payments for 2011 contributions.-A contributing
512employer may pay its quarterly contributions due for wages paid
513in the first three quarters of 2011 in equal installments,
514provided those contributions are paid as follows:
515     1.  For contributions due for wages paid in the first
516quarter of 2011, one-fourth of the contributions due shall be
517paid on or before April 30, 2011, one-fourth shall be paid on or
518before July 31, 2011, one-fourth shall be paid on or before
519October 31, 2011, and the remaining one-fourth shall be paid on
520or before December 31, 2011.
521     2.  In addition to the payments specified in subparagraph
5221., for contributions due for wages paid in the second quarter
523of 2011, one-third of the contributions due shall be paid on or
524before July 31, 2011, one-third shall be paid on or before
525October 31, 2011, and the remaining one-third shall be paid on
526or before December 31, 2011.
527     3.  In addition to the payments specified in subparagraphs
5281. and 2., for contributions due for wages paid in the third
529quarter of 2011, one-half of the contributions due shall be paid
530on or before October 31, 2011, and the remaining one-half shall
531be paid on or before December 31, 2011.
532
533Interest shall not accrue on any contribution that becomes due
534for wages paid in the first three quarters of 2011 provided the
535employer pays the contributions in accordance with subparagraphs
5361.-3. Interest and fees shall continue to accrue on prior
537delinquent contributions and shall commence to accrue on all
538contributions due for wages paid in the first three quarters of
5392011 that are not paid in accordance with subparagraphs 1.-3.
540Penalties may be assessed in accordance with the provisions of
541this chapter. The contributions due for wages paid in the fourth
542quarter of 2011 are not affected by this paragraph and are due
543and payable in accordance with the provisions of this chapter.
544     Section 6.  For the 2009-2010 fiscal year, the sum of
545$1,269,817 is appropriated from the Employment Security
546Administration Trust Fund in the contracted services
547appropriation category within the Agency for Workforce
548Innovation's Unemployment Compensation budget entity to be used
549to implement this act. In addition, for the 2009-2010 fiscal
550year, the sum of $1,269,817 is appropriated from the Federal
551Grants Trust Fund in a lump sum appropriation category within
552the Department of Revenue to be used to implement this act.
553     Section 7.  The Legislature finds that this act fulfills an
554important state interest.
555     Section 8.  Except as otherwise expressly provided in this
556act, this act shall take effect upon becoming a law, retroactive
557to June 29, 2009.


CODING: Words stricken are deletions; words underlined are additions.