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    WITHDRAWN        Noes _______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.)

________________________________________

Representative Bosma


MO002334/DI 96     2010