093_SB1857sam001

 










                                     LRB093 10804 WGH 13185 a

 1                    AMENDMENT TO SENATE BILL 1857

 2        AMENDMENT NO.     .  Amend Senate Bill 1857 by  replacing
 3    everything after the enacting clause with the following:

 4        "Section 5.  The Unemployment Insurance Act is amended by
 5    changing Section 235 as follows:

 6        (820 ILCS 405/235) (from Ch. 48, par. 345)
 7        Sec. 235.  The term "wages" does not include:
 8        A.  That   part   of   the   remuneration   which,  after
 9    remuneration equal to $6,000 with respect to  employment  has
10    been paid to an individual by an employer during any calendar
11    year  after  1977  and  before  1980,  is  paid  to  the such
12    individual by such employer during such  calendar  year;  and
13    that part of the remuneration which, after remuneration equal
14    to  $6,500  with  respect  to  employment has been paid to an
15    individual by an employer during each calendar year 1980  and
16    1981, is paid to such individual by such employer during that
17    calendar year; and that part of the remuneration which, after
18    remuneration  equal  to $7,000 with respect to employment has
19    been paid to an individual by an employer during the calendar
20    year 1982 is paid to such individual by such employer  during
21    that calendar year.
22        With  respect  to the first calendar quarter of 1983, the
 
                            -2-      LRB093 10804 WGH 13185 a
 1    term "wages" shall include only the remuneration paid  to  an
 2    individual by an employer during such quarter with respect to
 3    employment  which does not exceed $7,000. With respect to the
 4    three calendar quarters, beginning April 1,  1983,  the  term
 5    "wages"  shall  include  only  the  remuneration  paid  to an
 6    individual by an employer during such period with respect  to
 7    employment which when added to the "wages" (as defined in the
 8    preceding  sentence) paid to such individual by such employer
 9    during the first calendar quarter of 1983,  does  not  exceed
10    $8,000.
11        With  respect to the calendar year 1984, the term "wages"
12    shall include only the remuneration paid to an individual  by
13    an  employer  during  that  period with respect to employment
14    which does not exceed $8,000; with respect to calendar  years
15    1985,  1986 and 1987, the term "wages" shall include only the
16    remuneration paid to such individual by such employer  during
17    that  calendar year with respect to employment which does not
18    exceed $8,500.
19        With respect to the calendar years 1988 through 2003  and
20    calendar  year  2005  and  each calendar year thereafter, the
21    term "wages" shall include only the remuneration paid  to  an
22    individual  by an employer during that period with respect to
23    employment which does not exceed $9,000.
24        With respect to the calendar year 2004, the term  "wages"
25    shall  include only the remuneration paid to an individual by
26    an employer during that period  with  respect  to  employment
27    which  does  not  exceed $10,000. The remuneration paid to an
28    individual by an  employer  with  respect  to  employment  in
29    another  State  or  States,  upon  which  contributions  were
30    required  of such employer under an unemployment compensation
31    law of such other State or States, shall  be  included  as  a
32    part  of  the  remuneration  equal to $6,000, $6,500, $7,000,
33    $8,000, $8,500, $9,000, or  $10,000,  as  the  case  may  be,
34    herein  referred to. For the purposes of this subsection, any
 
                            -3-      LRB093 10804 WGH 13185 a
 1    employing unit which succeeds to the organization, trade,  or
 2    business,  or  to  substantially all of the assets of another
 3    employing unit, or to the organization, trade,  or  business,
 4    or to substantially all of the assets of a distinct severable
 5    portion  of  another  employing  unit,  shall be treated as a
 6    single unit with its predecessor for  the  calendar  year  in
 7    which such succession occurs, and any employing unit which is
 8    owned  or  controlled  by  the  same  interests  which own or
 9    control another employing unit shall be treated as  a  single
10    unit  with  the unit so owned or controlled by such interests
11    for any calendar year  throughout  which  such  ownership  or
12    control  exists.   This  subsection  applies only to Sections
13    1400, 1405A, and 1500.
14        B.  The amount of any payment (including any amount  paid
15    by an employer for insurance or annuities, or into a fund, to
16    provide  for  any such payment), made to, or on behalf of, an
17    individual or any of his dependents under a  plan  or  system
18    established  by  an  employer which makes provision generally
19    for individuals performing services  for  him  (or  for  such
20    individuals generally and their dependents) or for a class or
21    classes  of  such  individuals  (or for a class or classes of
22    such individuals and their dependents),  on  account  of  (1)
23    sickness  or  accident  disability  (except those sickness or
24    accident disability payments which  would  be  includable  as
25    "wages"  in  Section  3306(b)(2)(A)  of  the Federal Internal
26    Revenue Code of 1954, in effect  on  January  1,  1985,  such
27    includable  payments  to  be  attributable  in such manner as
28    provided by Section 3306(b) of the Federal  Internal  Revenue
29    Code  of  1954, in effect on January 1, 1985), or (2) medical
30    or hospitalization expenses in connection  with  sickness  or
31    accident disability, or (3) death.
32        C.  Any  payment made to, or on behalf of, an employee or
33    his beneficiary which  would  be  excluded  from  "wages"  by
34    subparagraph  (A), (B), (C), (D), (E), (F) or (G), of Section
 
                            -4-      LRB093 10804 WGH 13185 a
 1    3306(b)(5) of the Federal Internal Revenue Code of  1954,  in
 2    effect on January 1, 1985.
 3        D.  The  amount  of any payment on account of sickness or
 4    accident disability, or medical or  hospitalization  expenses
 5    in  connection  with sickness or accident disability, made by
 6    an employer to, or on behalf  of,  an  individual  performing
 7    services  for him after the expiration of six calendar months
 8    following the last calendar month  in  which  the  individual
 9    performed services for such employer.
10        E.  Remuneration paid in any medium other than cash by an
11    employing  unit  to an individual for service in agricultural
12    labor as defined in Section 214.
13        F.  The amount of any supplemental  payment  made  by  an
14    employer  to an individual performing services for him, other
15    than remuneration for services performed, under a shared work
16    plan approved by the Director pursuant to Section 407.1.
17    (Source: P.A. 90-554, eff. 12-12-97; 91-342, eff. 7-29-99.)".