SB 23-14_ Filed 02/22/2010, 11:18 Bosma
Text Box
PREVAILED Roll Call No. _______
FAILED Ayes _______
WITHDRAWN Noes _______
RULED OUT OF ORDER
[
HOUSE MOTION ____
]
MR. SPEAKER:
I move that Engrossed Senate Bill 23 be amended to read as follows:
SOURCE: Page 21, line 39; (10)MO002334.21. -->
Page 21, line 39, delete "2011;" and insert " 2012;".
Page 22, line 1, delete "2010;" and insert " 2011;".
Page 27, delete lines 15 through 42, begin a new paragraph and
insert:
SOURCE: IC 22-4-10-3; (10)MO002334.12. -->
"SECTION 12. IC 22-4-10-3, AS AMENDED BY P.L.175-2009,
SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 3. (a) This subsection
applies before January 1, 2010. 2012. Except as provided in section
1(b) through 1(e) of this chapter, each employer shall pay contributions
equal to five and six-tenths percent (5.6%) of wages, except as
otherwise provided in IC 22-4-11-2, IC 22-4-11-3, IC 22-4-11.5, and
IC 22-4-37-3.
(b) This subsection applies after December 31, 2009. 2011. Except
as provided in section 1(b) through 1(e) of this chapter, each employer
shall pay contributions equal to twelve percent (12%) of wages, except
as otherwise provided in IC 22-4-11-2, IC 22-4-11-3.5, IC 22-4-11.5,
and IC 22-4-37-3.
SOURCE: IC 22-4-11-2; (10)MO002334.13. -->
SECTION 13. IC 22-4-11-2, AS AMENDED BY P.L.175-2009,
SECTION 12, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 2. (a) Except as provided
in IC 22-4-11.5, the department shall for each year determine the
contribution rate applicable to each employer.
(b) The balance shall include contributions with respect to the
period ending on the computation date and actually paid on or before
July 31 immediately following the computation date and benefits
actually paid on or before the computation date and shall also include
any voluntary payments made in accordance with IC 22-4-10-5 or
IC 22-4-10-5.5:
(1) for each calendar year, an employer's rate shall be determined
in accordance with the rate schedules in section 3.3 or 3.5 of this
chapter; and
(2) for each calendar year, an employer's rate shall be two and
seven-tenths percent (2.7%) before January 1, 2010, 2012, and
two and five-tenths percent (2.5%) after December 31, 2009,
2011, except as otherwise provided in IC 22-4-37-3, unless and
until:
(A) the employer has been subject to this article throughout
the thirty-six (36) consecutive calendar months immediately
preceding the computation date; and
(B) there has been some annual payroll in each of the three (3)
twelve (12) month periods immediately preceding the
computation date.
(c) This subsection applies before January 1, 2010. 2012. In addition
to the conditions and requirements set forth and provided in subsection
(b)(2)(A) and (b)(2)(B), an employer's rate shall not be less than five
and six-tenths percent (5.6%) unless all required contribution and wage
reports have been filed within thirty-one (31) days following the
computation date and all contributions, penalties, and interest due and
owing by the employer or the employer's predecessors for periods prior
to and including the computation date have been paid:
(1) within thirty-one (31) days following the computation date; or
(2) within ten (10) days after the department has given the
employer a written notice by registered mail to the employer's last
known address of:
(A) the delinquency; or
(B) failure to file the reports;
whichever is the later date.
The board or the board's designee may waive the imposition of rates
under this subsection if the board finds the employer's failure to meet
the deadlines was for excusable cause. The department shall give
written notice to the employer before this additional condition or
requirement shall apply.
(d) This subsection applies after December 31, 2009. 2011. In
addition to the conditions and requirements set forth and provided in
subsection (b)(2)(A) and (b)(2)(B), an employer's rate shall not be less
than twelve percent (12%) unless all required contributions and wage
reports have been filed within thirty-one (31) days following the
computation date and all contributions, penalties, and interest due and
owning by the employer or the employer's predecessor for periods
before and including the computation date have been paid:
(1) within thirty-one (31) days following the computation date; or
(2) within ten (10) days after the department has given the
employer a written notice by registered mail to the employer's last
known address of:
(A) the delinquency; or
(B) failure to file the reports;
whichever is the later date. The board or the board's designee may
waive the imposition of rates under this subsection if the board finds
the employer's failure to meet the deadlines was for excusable cause.
The department shall give written notice to the employer before this
additional condition or requirement shall apply.
(e) However, if the employer is the state or a political subdivision
of the state or any instrumentality of a state or a political subdivision,
or any instrumentality which is wholly owned by the state and one (1)
or more other states or political subdivisions, the employer may
contribute at a rate of:
(1) one percent (1%), before January 1,
2010; 2012; or
(2) one and six-tenths percent (1.6%), after December 31,
2009;
2011;
until it has been subject to this article throughout the thirty-six (36)
consecutive calendar months immediately preceding the computation
date.
(f) On the computation date every employer who had taxable wages
in the previous calendar year shall have the employer's experience
account charged with the amount determined under the following
formula:
STEP ONE: Divide:
(A) the employer's taxable wages for the preceding calendar
year; by
(B) the total taxable wages for the preceding calendar year.
STEP TWO: Multiply the quotient determined under STEP ONE
by the total amount of benefits charged to the fund under section
1 of this chapter.
(g) One (1) percentage point of the rate imposed under subsection
(c) or (d), or the amount of the employer's payment that is attributable
to the increase in the contribution rate, whichever is less, shall be
imposed as a penalty that is due and shall be deposited upon collection
into the special employment and training services fund established
under IC 22-4-25-1. The remainder of the contributions paid by an
employer pursuant to the maximum rate shall be:
(1) considered a contribution for the purposes of this article; and
(2) deposited in the unemployment insurance benefit fund
established under IC 22-4-26.
SOURCE: IC 22-4-11-3; (10)MO002334.4. -->
SECTION 4. IC 22-4-11-3, AS AMENDED BY P.L.175-2009,
SECTION 13, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 3. (a) The applicable
schedule of rates for calendar years before January 1, 2010, 2012, shall
be determined by the ratio resulting when the balance in the fund as of
the determination date is divided by the total payroll of all subject
employers for the immediately preceding calendar year. Schedule A,
B, C, or D, appearing on the line opposite the fund ratio in the schedule
below, shall be applicable in determining and assigning each
employer's contribution rate for the calendar year immediately
following the determination date. For the purposes of this subsection,
"total payroll" means total remuneration reported by all contributing
employers as required by this article and does not include the total
payroll of any employer who elected to become liable for payments in
lieu of contributions (as defined in IC 22-4-2-32). For the purposes of
this subsection, "subject employers" means those employers who are
subject to contribution.
FUND RATIO SCHEDULE
When the Fund Ratio Is:
Applicable
As Much As
But Less Than
Schedule
1
.0% A
1
.0% 1
.5% B
1
.5% 2
.25% C
2
.25% D
(b) Except as provided in subsection (c), the applicable schedule of
rates for calendar years after December 31,
2009, 2011, shall be
determined by the ratio resulting when the balance in the fund as of the
determination date is divided by the total payroll of all subject
employers for the immediately preceding calendar year. Schedules A
through I appearing on the line opposite the fund ratio in the schedule
below are applicable in determining and assigning each employer's
contribution rate for the calendar year immediately following the
determination date. For purposes of this subsection, "total payroll"
means total remuneration reported by all contributing employers as
required by this article and does not include the total payroll of any
employer who elected or is required to become liable for payments in
lieu of contributions (as defined in IC 22-4-2-32). For purposes of this
subsection, "subject employers" means those employers who are
subject to contribution.
FUND RATIO SCHEDULE
When the Fund Ratio Is:
Applicable
As Much As
But Less Than
Schedule
0
.2% A
0
.2% 0
.4% B
0
.4% 0
.6% C
0
.6% 0
.8% D
0
.8% 1
.0% E
1
.0% 1
.2% F
1
.2% 1
.4% G
1
.4% 1
.6% H
1
.6%
I
(c) For calendar year
2010 2012 only, Schedule B applies in
determining and assigning each employer's contribution rate.
(d) Any adjustment in the amount charged to any employer's
experience account made subsequent to the assignment of rates of
contributions for any calendar year shall not operate to alter the amount
charged to the experience accounts of any other base-period employers.
SOURCE: IC 22-4-11-3.3; (10)MO002334.5. -->
SECTION 5. IC 22-4-11-3.3, AS AMENDED BY P.L.175-2009,
SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 3.3. (a) For calendar
years after 2001 and before
2010, 2012, if the conditions of section 2
of this chapter are met, the rate of contributions shall be determined
and assigned, with respect to each calendar year, to employers whose
accounts have a credit balance and who are eligible therefore according
to each employer's credit reserve ratio. Each employer shall be assigned
the contribution rate appearing in the applicable schedule A, B, C, D,
or E on the line opposite the employer's credit reserve ratio as set forth
in the rate schedule below:
RATE SCHEDULE FOR ACCOUNTS
WITH CREDIT BALANCES
When the Credit Reserve Ratio Is:
As But
Rate Schedules
Much Less
(%)
As Than
A
B
C
D
E
3.00
1
.10 0
.10 0
.10 0
.10 0
.15
2.80 3
.00 1
.30 0
.30 0
.10 0
.10 0
.15
2.60 2
.80 1
.50 0
.50 0
.10 0
.10 0
.15
2.40 2
.60 1
.70 0
.70 0
.30 0
.10 0
.20
2.20 2
.40 1
.90 0
.90 0
.50 0
.10 0
.20
2.00 2
.20 2
.10 1
.10 0
.70 0
.30 0
.40
1.80 2
.00 2
.30 1
.30 0
.90 0
.50 0
.60
1.60 1
.80 2
.50 1
.50 1
.10 0
.70 0
.80
1.40 1
.60 2
.70 1
.70 1
.30 0
.90 1
.00
1.20 1
.40 2
.90 1
.90 1
.50 1
.10 1
.20
1.00 1
.20 3
.10 2
.10 1
.70 1
.30 1
.40
0.80 1
.00 3
.30 2
.30 1
.90 1
.50 1
.60
0.60 0
.80 3
.50 2
.50 2
.10 1
.70 1
.80
0.40 0
.60 3
.70 2
.70 2
.30 1
.90 2
.00
0.20 0
.40 3
.90 2
.90 2
.50 2
.10 2
.20
0.00 0
.20 4
.10 3
.10 2
.70 2
.30 2
.40
(b) For calendar years after 2001 and before
2010, 2012, if the
conditions of section 2 of this chapter are met, the rate of contributions
shall be determined and assigned, with respect to each calendar year,
to employers whose accounts have a debit balance and who are eligible
therefore according to each employer's debit reserve ratio. Each
employer shall be assigned the contribution rate appearing in the
applicable schedule A, B, C, D, or E on the line opposite the employer's
debit reserve ratio as set forth in the rate schedule below:
RATE SCHEDULE FOR ACCOUNTS
WITH DEBIT BALANCES
When the Debit Reserve Ratio Is:
As But
Rate Schedules
Much Less
(%)
As Than
A
B
C
D
E
1
.50 4
.40 4
.30 4
.20 4
.10 5
.40
1.50 3
.00 4
.70 4
.60 4
.50 4
.40 5
.40
3.00 4
.50 5
.00 4
.90 4
.70 4
.70 5
.40
4.50 6
.00 5
.30 5
.20 5
.10 5
.00 5
.40
6.00
5
.60 5
.50 5
.40 5
.40 5
.40
SOURCE: IC 22-4-11-3.5; (10)MO002334.6. -->
SECTION 6. IC 22-4-11-3.5, AS ADDED BY P.L.175-2009,
SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 3.5. (a) For calendar
years after
2009, 2011, if the conditions of section 2 of this chapter are
met, the rate of contributions shall be determined and assigned, with
respect to each calendar year, to employers whose accounts have a
credit balance and who are therefore eligible according to each
employer's credit reserve ratio. Each employer shall be assigned the
contribution rate appearing in the applicable schedule A through I on
the line opposite the employer's credit reserve ratio as set forth in the
rate schedule below:
RATE SCHEDULE FOR ACCOUNTS
WITH CREDIT BALANCES
When the Credit Reserve Ratio Is:
As But
Rate Schedules
Much Less
(%)
As Than
A
B
C
D
E
3.00
0.75
0.70
0.70
0.60
0.50
2.80 3.00
1.00
0.90
0.90
0.80
0.70
2.60 2.80
1.30
1.20
1.10
1.00
0.90
2.40 2.60
1.60
1.50
1.40
1.30
1.20
2.20 2.40
1.90
1.80
1.70
1.50
1.40
2.00 2.20
2.20
2.00
1.90
1.80
1.60
1.80 2.00
2.50
2.30
2.20
2.00
1.80
1.60 1.80
2.80
2.60
2.40
2.20
2.00
1.40 1.60
3.10
2.90
2.70
2.50
2.30
1.20 1.40
3.40
3.20
3.00
2.70
2.50
1.00 1.20
3.70
3.40
3.20
3.00
2.70
0.80 1.00
4.00
3.70
3.50
3.20
2.90
0.60 0.80
4.30
4.00
3.70
3.40
3.10
0.40 0.60
4.60
4.30
4.00
3.70
3.40
0.20 0.40
4.90
4.60
4.30
3.90
3.60
0.00 0.20
5.20
4.80
4.50
4.20
3.80
RATE SCHEDULE FOR ACCOUNTS
WITH CREDIT BALANCES
When the Credit Reserve Ratio Is:
As But
Rate Schedules
Much Less
(%)
As Than
F
G
H
I
3.00
0.40
0.40
0.30
0.00
2.80 3.00
0.60
0.50
0.40
0.00
2.60 2.80
0.80
0.70
0.60
0.10
2.40 2.60
1.10
1.00
0.90
0.10
2.20 2.40
1.30
1.20
1.00
0.10
2.00 2.20
1.40
1.20
1.00
0.10
1.80 2.00
1.60
1.40
1.20
0.10
1.60 1.80
1.80
1.60
1.40
0.20
1.40 1.60
2.10
1.90
1.70
0.20
1.20 1.40
2.20
2.00
1.70
0.20
1.00 1.20
2.40
2.10
1.80
0.20
0.80 1.00
2.60
2.30
2.00
0.20
0.60 0.80
2.80
2.50
2.20
0.20
0.40 0.60
3.10
2.80
2.40
0.30
0.20 0.40
3.20
2.80
2.40
0.30
0.00 0.20
3.40
3.00
2.60
0.30
(b) For calendar years after
2009, 2011, if the conditions of section
2 of this chapter are met, the rate of contributions shall be determined
and assigned, with respect to each calendar year, to employers whose
accounts have a debit balance and who are therefore eligible according
to each employer's debit reserve ratio. Each employer shall be assigned
the contribution rate appearing in the applicable schedule A through I
on the line opposite the employer's debit reserve ratio as set forth in the
rate schedule below:
RATE SCHEDULE FOR ACCOUNTS
WITH DEBIT BALANCES
When the Debit Reserve Ratio Is:
As But
Rate Schedules
Much Less
(%)
As Than
A
B
C
D
E
0.00 1.50
6.75
6.30
5.90
5.40
4.90
1.50 3.00
7.00
6.50
6.10
5.60
5.10
3.00 4.50
7.25
6.70
6.30
5.80
5.30
4.50 6.00
7.50
7.00
6.50
6.00
5.50
6.00 8.00
7.75
7.20
6.70
6.20
5.70
8.00 10.00
8.25
7.70
7.20
6.60
6.00
10.00 12.00
8.75
8.10
7.60
7.00
6.40
12.00 14.00
9.25
8.60
8.00
7.40
6.80
14.00 16.00
9.75
9.10
8.50
7.80
7.10
16.00
10.20
9.50
8.90
8.20
7.40
RATE SCHEDULE FOR ACCOUNTS
WITH DEBIT BALANCES
When the Debit Reserve Ratio Is:
As But Rate Schedules
Much Less (%)
As Than F G H I
0.00 1.50 4.40 3.90 3.40 0.40
1.50 3.00 4.60 4.10 3.60 0.40
3.00 4.50 4.80 4.30 3.80 0.40
4.50 6.00 4.90 4.40 3.80 0.40
6.00 8.00 5.10 4.50 3.90 0.40
8.00 10.00 5.40 4.80 4.20 0.50
10.00 12.00 5.80 5.20 4.50 0.50
12.00 14.00 6.10 5.40 4.70 0.50
14.00 16.00 6.40 5.70 5.00 0.50
16.00 6.70 6.00 5.40 5.40".
Delete pages 28 through 33.
SOURCE: Page 34, line 1; (10)MO002334.34. -->
Page 34, delete lines 1 through 35.
Page 51, delete line 32.
(Reference is to ESB 23 as printed February 19, 2010.)
________________________________________
MO002334/DI 96 2010