Public Act 099-0488
 
HB1285 EnrolledLRB099 05155 JLS 25184 b

    AN ACT concerning employment.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Unemployment Insurance Act is amended by
changing Sections 401, 403, 602, 611, 1505, and 1506.6 as
follows:
 
    (820 ILCS 405/401)  (from Ch. 48, par. 401)
    Sec. 401. Weekly Benefit Amount - Dependents' Allowances.
    A. With respect to any week beginning in a benefit year
beginning prior to January 4, 2004, an individual's weekly
benefit amount shall be an amount equal to the weekly benefit
amount as defined in the provisions of this Act as amended and
in effect on November 18, 2011.
    B. 1. With respect to any benefit year beginning on or
after January 4, 2004 and before January 6, 2008, an
individual's weekly benefit amount shall be 48% of his or her
prior average weekly wage, rounded (if not already a multiple
of one dollar) to the next higher dollar; provided, however,
that the weekly benefit amount cannot exceed the maximum weekly
benefit amount and cannot be less than $51. Except as otherwise
provided in this Section, with respect to any benefit year
beginning on or after January 6, 2008, an individual's weekly
benefit amount shall be 47% of his or her prior average weekly
wage, rounded (if not already a multiple of one dollar) to the
next higher dollar; provided, however, that the weekly benefit
amount cannot exceed the maximum weekly benefit amount and
cannot be less than $51. With respect to any benefit year
beginning in calendar year 2016, an individual's weekly benefit
amount shall be 42.8% of his or her prior average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar; provided, however, that the weekly benefit
amount cannot exceed the maximum weekly benefit amount and
cannot be less than $51. With respect to any benefit year
beginning in calendar year 2018, an individual's weekly benefit
amount shall be 42.9% of his or her prior average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar; provided, however, that the weekly benefit
amount cannot exceed the maximum weekly benefit amount and
cannot be less than $51.
    2. For the purposes of this subsection:
    An individual's "prior average weekly wage" means the total
wages for insured work paid to that individual during the 2
calendar quarters of his base period in which such total wages
were highest, divided by 26. If the quotient is not already a
multiple of one dollar, it shall be rounded to the nearest
dollar; however if the quotient is equally near 2 multiples of
one dollar, it shall be rounded to the higher multiple of one
dollar.
    "Determination date" means June 1 and December 1 of each
calendar year except that, for the purposes of this Act only,
there shall be no June 1 determination date in any year.
    "Determination period" means, with respect to each June 1
determination date, the 12 consecutive calendar months ending
on the immediately preceding December 31 and, with respect to
each December 1 determination date, the 12 consecutive calendar
months ending on the immediately preceding June 30.
    "Benefit period" means the 12 consecutive calendar month
period beginning on the first day of the first calendar month
immediately following a determination date, except that, with
respect to any calendar year in which there is a June 1
determination date, "benefit period" shall mean the 6
consecutive calendar month period beginning on the first day of
the first calendar month immediately following the preceding
December 1 determination date and the 6 consecutive calendar
month period beginning on the first day of the first calendar
month immediately following the June 1 determination date.
    "Gross wages" means all the wages paid to individuals
during the determination period immediately preceding a
determination date for insured work, and reported to the
Director by employers prior to the first day of the third
calendar month preceding that date.
    "Covered employment" for any calendar month means the total
number of individuals, as determined by the Director, engaged
in insured work at mid-month.
    "Average monthly covered employment" means one-twelfth of
the sum of the covered employment for the 12 months of a
determination period.
    "Statewide average annual wage" means the quotient,
obtained by dividing gross wages by average monthly covered
employment for the same determination period, rounded (if not
already a multiple of one cent) to the nearest cent.
    "Statewide average weekly wage" means the quotient,
obtained by dividing the statewide average annual wage by 52,
rounded (if not already a multiple of one cent) to the nearest
cent. Notwithstanding any provision of this Section to the
contrary, the statewide average weekly wage for any benefit
period prior to calendar year 2012 shall be as determined by
the provisions of this Act as amended and in effect on November
18, 2011. Notwithstanding any provisions of this Section to the
contrary, the statewide average weekly wage for the benefit
period of calendar year 2012 shall be $856.55 and for each
calendar year thereafter, the statewide average weekly wage
shall be the statewide average weekly wage, as determined in
accordance with this sentence, for the immediately preceding
benefit period plus (or minus) an amount equal to the
percentage change in the statewide average weekly wage, as
computed in accordance with the first sentence of this
paragraph, between the 2 immediately preceding benefit
periods, multiplied by the statewide average weekly wage, as
determined in accordance with this sentence, for the
immediately preceding benefit period. However, for purposes of
the Workers' Compensation Act, the statewide average weekly
wage will be computed using June 1 and December 1 determination
dates of each calendar year and such determination shall not be
subject to the limitation of the statewide average weekly wage
as computed in accordance with the preceding sentence of this
paragraph.
    With respect to any week beginning in a benefit year
beginning prior to January 4, 2004, "maximum weekly benefit
amount" with respect to each week beginning within a benefit
period shall be as defined in the provisions of this Act as
amended and in effect on November 18, 2011.
    With respect to any benefit year beginning on or after
January 4, 2004 and before January 6, 2008, "maximum weekly
benefit amount" with respect to each week beginning within a
benefit period means 48% of the statewide average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar.
    Except as otherwise provided in this Section, with respect
to any benefit year beginning on or after January 6, 2008,
"maximum weekly benefit amount" with respect to each week
beginning within a benefit period means 47% of the statewide
average weekly wage, rounded (if not already a multiple of one
dollar) to the next higher dollar.
    With respect to any benefit year beginning in calendar year
2016, "maximum weekly benefit amount" with respect to each week
beginning within a benefit period means 42.8% of the statewide
average weekly wage, rounded (if not already a multiple of one
dollar) to the next higher dollar.
    With respect to any benefit year beginning in calendar year
2018, "maximum weekly benefit amount" with respect to each week
beginning within a benefit period means 42.9% of the statewide
average weekly wage, rounded (if not already a multiple of one
dollar) to the next higher dollar.
    C. With respect to any week beginning in a benefit year
beginning prior to January 4, 2004, an individual's eligibility
for a dependent allowance with respect to a nonworking spouse
or one or more dependent children shall be as defined by the
provisions of this Act as amended and in effect on November 18,
2011.
    With respect to any benefit year beginning on or after
January 4, 2004 and before January 6, 2008, an individual to
whom benefits are payable with respect to any week shall, in
addition to those benefits, be paid, with respect to such week,
as follows: in the case of an individual with a nonworking
spouse, 9% of his or her prior average weekly wage, rounded (if
not already a multiple of one dollar) to the next higher
dollar, provided, that the total amount payable to the
individual with respect to a week shall not exceed 57% of the
statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar; and in the
case of an individual with a dependent child or dependent
children, 17.2% of his or her prior average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar, provided that the total amount payable to the
individual with respect to a week shall not exceed 65.2% of the
statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar.
    With respect to any benefit year beginning on or after
January 6, 2008 and before January 1, 2010, an individual to
whom benefits are payable with respect to any week shall, in
addition to those benefits, be paid, with respect to such week,
as follows: in the case of an individual with a nonworking
spouse, 9% of his or her prior average weekly wage, rounded (if
not already a multiple of one dollar) to the next higher
dollar, provided, that the total amount payable to the
individual with respect to a week shall not exceed 56% of the
statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar; and in the
case of an individual with a dependent child or dependent
children, 18.2% of his or her prior average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar, provided that the total amount payable to the
individual with respect to a week shall not exceed 65.2% of the
statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar.
    The additional amount paid pursuant to this subsection in
the case of an individual with a dependent child or dependent
children shall be referred to as the "dependent child
allowance", and the percentage rate by which an individual's
prior average weekly wage is multiplied pursuant to this
subsection to calculate the dependent child allowance shall be
referred to as the "dependent child allowance rate".
    Except as otherwise provided in this Section, with respect
to any benefit year beginning on or after January 1, 2010, an
individual to whom benefits are payable with respect to any
week shall, in addition to those benefits, be paid, with
respect to such week, as follows: in the case of an individual
with a nonworking spouse, the greater of (i) 9% of his or her
prior average weekly wage, rounded (if not already a multiple
of one dollar) to the next higher dollar, or (ii) $15, provided
that the total amount payable to the individual with respect to
a week shall not exceed 56% of the statewide average weekly
wage, rounded (if not already a multiple of one dollar) to the
next higher dollar; and in the case of an individual with a
dependent child or dependent children, the greater of (i) the
product of the dependent child allowance rate multiplied by his
or her prior average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar, or (ii) the
lesser of $50 or 50% of his or her weekly benefit amount,
rounded (if not already a multiple of one dollar) to the next
higher dollar, provided that the total amount payable to the
individual with respect to a week shall not exceed the product
of the statewide average weekly wage multiplied by the sum of
47% plus the dependent child allowance rate, rounded (if not
already a multiple of one dollar) to the next higher dollar.
    With respect to any benefit year beginning in calendar year
2016, an individual to whom benefits are payable with respect
to any week shall, in addition to those benefits, be paid, with
respect to such week, as follows: in the case of an individual
with a nonworking spouse, the greater of (i) 9% of his or her
prior average weekly wage, rounded (if not already a multiple
of one dollar) to the next higher dollar, or (ii) $15, provided
that the total amount payable to the individual with respect to
a week shall not exceed 51.8% of the statewide average weekly
wage, rounded (if not already a multiple of one dollar) to the
next higher dollar; and in the case of an individual with a
dependent child or dependent children, the greater of (i) the
product of the dependent child allowance rate multiplied by his
or her prior average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar, or (ii) the
lesser of $50 or 50% of his or her weekly benefit amount,
rounded (if not already a multiple of one dollar) to the next
higher dollar, provided that the total amount payable to the
individual with respect to a week shall not exceed the product
of the statewide average weekly wage multiplied by the sum of
42.8% plus the dependent child allowance rate, rounded (if not
already a multiple of one dollar) to the next higher dollar.
    With respect to any benefit year beginning in calendar year
2018, an individual to whom benefits are payable with respect
to any week shall, in addition to those benefits, be paid, with
respect to such week, as follows: in the case of an individual
with a nonworking spouse, the greater of (i) 9% of his or her
prior average weekly wage, rounded (if not already a multiple
of one dollar) to the next higher dollar, or (ii) $15, provided
that the total amount payable to the individual with respect to
a week shall not exceed 51.9% of the statewide average weekly
wage, rounded (if not already a multiple of one dollar) to the
next higher dollar; and in the case of an individual with a
dependent child or dependent children, the greater of (i) the
product of the dependent child allowance rate multiplied by his
or her prior average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar, or (ii) the
lesser of $50 or 50% of his or her weekly benefit amount,
rounded (if not already a multiple of one dollar) to the next
higher dollar, provided that the total amount payable to the
individual with respect to a week shall not exceed the product
of the statewide average weekly wage multiplied by the sum of
42.9% plus the dependent child allowance rate, rounded (if not
already a multiple of one dollar) to the next higher dollar.
    With respect to each benefit year beginning after calendar
year 2012, the dependent child allowance rate shall be the sum
of the allowance adjustment applicable pursuant to Section
1400.1 to the calendar year in which the benefit year begins,
plus the dependent child allowance rate with respect to each
benefit year beginning in the immediately preceding calendar
year, except as otherwise provided in this subsection. The
dependent child allowance rate with respect to each benefit
year beginning in calendar year 2010 shall be 17.9%. The
dependent child allowance rate with respect to each benefit
year beginning in calendar year 2011 shall be 17.4%. The
dependent child allowance rate with respect to each benefit
year beginning in calendar year 2012 shall be 17.0% and, with
respect to each benefit year beginning after calendar year
2012, shall not be less than 17.0% or greater than 17.9%.
    For the purposes of this subsection:
    "Dependent" means a child or a nonworking spouse.
    "Child" means a natural child, stepchild, or adopted child
of an individual claiming benefits under this Act or a child
who is in the custody of any such individual by court order,
for whom the individual is supplying and, for at least 90
consecutive days (or for the duration of the parental
relationship if it has existed for less than 90 days)
immediately preceding any week with respect to which the
individual has filed a claim, has supplied more than one-half
the cost of support, or has supplied at least 1/4 of the cost
of support if the individual and the other parent, together,
are supplying and, during the aforesaid period, have supplied
more than one-half the cost of support, and are, and were
during the aforesaid period, members of the same household; and
who, on the first day of such week (a) is under 18 years of age,
or (b) is, and has been during the immediately preceding 90
days, unable to work because of illness or other disability:
provided, that no person who has been determined to be a child
of an individual who has been allowed benefits with respect to
a week in the individual's benefit year shall be deemed to be a
child of the other parent, and no other person shall be
determined to be a child of such other parent, during the
remainder of that benefit year.
    "Nonworking spouse" means the lawful husband or wife of an
individual claiming benefits under this Act, for whom more than
one-half the cost of support has been supplied by the
individual for at least 90 consecutive days (or for the
duration of the marital relationship if it has existed for less
than 90 days) immediately preceding any week with respect to
which the individual has filed a claim, but only if the
nonworking spouse is currently ineligible to receive benefits
under this Act by reason of the provisions of Section 500E.
    An individual who was obligated by law to provide for the
support of a child or of a nonworking spouse for the aforesaid
period of 90 consecutive days, but was prevented by illness or
injury from doing so, shall be deemed to have provided more
than one-half the cost of supporting the child or nonworking
spouse for that period.
(Source: P.A. 96-30, eff. 6-30-09; 97-621, eff. 11-18-11;
97-791, eff. 1-1-13.)
 
    (820 ILCS 405/403)  (from Ch. 48, par. 403)
    Sec. 403. Maximum total amount of benefits.)
    A. With respect to any benefit year beginning prior to
September 30, 1979, any otherwise eligible individual shall be
entitled, during such benefit year, to a maximum total amount
of benefits as shall be determined in the manner set forth in
this Act as amended and in effect on November 9, 1977.
    B. With respect to any benefit year beginning on or after
September 30, 1979, except as otherwise provided in this
Section, any otherwise eligible individual shall be entitled,
during such benefit year, to a maximum total amount of benefits
equal to 26 times his or her weekly benefit amount plus
dependents' allowances, or to the total wages for insured work
paid to such individual during the individual's base period,
whichever amount is smaller. With respect to any benefit year
beginning in calendar year 2012, any otherwise eligible
individual shall be entitled, during such benefit year, to a
maximum total amount of benefits equal to 25 times his or her
weekly benefit amount plus dependents' allowances, or to the
total wages for insured work paid to such individual during the
individual's base period, whichever amount is smaller. If the
maximum amount includable as "wages" pursuant to Section 235 is
$13,560 with respect to calendar year 2013, then, with respect
to any benefit year beginning after March 31, 2013 and before
April 1, 2014, any otherwise eligible individual shall be
entitled, during such benefit year, to a maximum total amount
of benefits equal to 25 times his or her weekly benefit amount
plus dependents allowances, or to the total wages for insured
work paid to such individual during the individual's base
period, whichever amount is smaller. With respect to any
benefit year beginning in calendar year 2016 or 2018, any
otherwise eligible individual shall be entitled, during such
benefit year, to a maximum total amount of benefits equal to 24
times his or her weekly benefit amount plus dependents'
allowances, or to the total wages for insured work paid to such
individual during the individual's base period, whichever
amount is smaller.
(Source: P.A. 97-1, eff. 3-31-11; 97-621, eff. 11-18-11.)
 
    (820 ILCS 405/602)  (from Ch. 48, par. 432)
    Sec. 602. Discharge for misconduct - Felony. A. An
individual shall be ineligible for benefits for the week in
which he has been discharged for misconduct connected with his
work and, thereafter, until he has become reemployed and has
had earnings equal to or in excess of his current weekly
benefit amount in each of four calendar weeks which are either
for services in employment, or have been or will be reported
pursuant to the provisions of the Federal Insurance
Contributions Act by each employing unit for which such
services are performed and which submits a statement certifying
to that fact. The requalification requirements of the preceding
sentence shall be deemed to have been satisfied, as of the date
of reinstatement, if, subsequent to his discharge by an
employing unit for misconduct connected with his work, such
individual is reinstated by such employing unit. For purposes
of this subsection, the term "misconduct" means the deliberate
and willful violation of a reasonable rule or policy of the
employing unit, governing the individual's behavior in
performance of his work, provided such violation has harmed the
employing unit or other employees or has been repeated by the
individual despite a warning or other explicit instruction from
the employing unit. The previous definition notwithstanding,
"misconduct" shall include any of the following work-related
circumstances:
        1. Falsification of an employment application, or any
    other documentation provided to the employer, to obtain
    employment through subterfuge.
        2. Failure to maintain licenses, registrations, and
    certifications reasonably required by the employer, or
    those that the individual is required to possess by law, to
    perform his or her regular job duties, unless the failure
    is not within the control of the individual.
        3. Knowing, repeated violation of the attendance
    policies of the employer that are in compliance with State
    and federal law following a written warning for an
    attendance violation, unless the individual can
    demonstrate that he or she has made a reasonable effort to
    remedy the reason or reasons for the violations or that the
    reason or reasons for the violations were out of the
    individual's control. Attendance policies of the employer
    shall be reasonable and provided to the individual in
    writing, electronically, or via posting in the workplace.
        4. Damaging the employer's property through conduct
    that is grossly negligent.
        5. Refusal to obey an employer's reasonable and lawful
    instruction, unless the refusal is due to the lack of
    ability, skills, or training for the individual required to
    obey the instruction or the instruction would result in an
    unsafe act.
        6. Consuming alcohol or illegal or non-prescribed
    prescription drugs, or using an impairing substance in an
    off-label manner, on the employer's premises during
    working hours in violation of the employer's policies.
        7. Reporting to work under the influence of alcohol,
    illegal or non-prescribed prescription drugs, or an
    impairing substance used in an off-label manner in
    violation of the employer's policies, unless the
    individual is compelled to report to work by the employer
    outside of scheduled and on-call working hours and informs
    the employer that he or she is under the influence of
    alcohol, illegal or non-prescribed prescription drugs, or
    an impairing substance used in an off-label manner in
    violation of the employer's policies.
        8. Grossly negligent conduct endangering the safety of
    the individual or co-workers.
    For purposes of paragraphs 4 and 8, conduct is "grossly
negligent" when the individual is, or reasonably should be,
aware of a substantial risk that the conduct will result in the
harm sought to be prevented and the conduct constitutes a
substantial deviation from the standard of care a reasonable
person would exercise in the situation.
    Nothing in paragraph 6 or 7 prohibits the lawful use of
over-the-counter drug products as defined in Section 206 of the
Illinois Controlled Substances Act, provided that the
medication does not affect the safe performance of the
employee's work duties.
    B. Notwithstanding any other provision of this Act, no
benefit rights shall accrue to any individual based upon wages
from any employer for service rendered prior to the day upon
which such individual was discharged because of the commission
of a felony in connection with his work, or because of theft in
connection with his work, for which the employer was in no way
responsible; provided, that the employer notified the Director
of such possible ineligibility within the time limits specified
by regulations of the Director, and that the individual has
admitted his commission of the felony or theft to a
representative of the Director, or has signed a written
admission of such act and such written admission has been
presented to a representative of the Director, or such act has
resulted in a conviction or order of supervision by a court of
competent jurisdiction; and provided further, that if by reason
of such act, he is in legal custody, held on bail or is a
fugitive from justice, the determination of his benefit rights
shall be held in abeyance pending the result of any legal
proceedings arising therefrom.
(Source: P.A. 85-956.)
 
    (820 ILCS 405/611)  (from Ch. 48, par. 441)
    Sec. 611. Retirement pay. A. For the purposes of this
Section "disqualifying income" means:
    1. The entire amount which an individual has received or
will receive with respect to a week in the form of a retirement
payment (a) from an individual or organization (i) for which he
performed services during his base period or which is liable
for benefit charges or payments in lieu of contributions as a
result of the payment of benefits to such individual and (ii)
which pays all of the cost of such retirement payment, or (b)
from a trust, annuity or insurance fund or under an annuity or
insurance contract, to or under which an individual or
organization for which he performed services during his base
period or which is liable for benefit charges or payments in
lieu of contributions as a result of the payment of benefits to
such individual pays or has paid all of the premiums or
contributions; and
    2. One-half the amount which an individual has received or
will receive with respect to a week in the form of a retirement
payment (a) from an individual or organization (i) for which he
performed services during his base period or which is liable
for benefit charges or payments in lieu of contributions as a
result of the payment of benefits to such individual and (ii)
which pays some, but not all, of the cost of such retirement
payment, or (b) from a trust, annuity or insurance fund
(including primary social security old age and disability
retirement benefits, including those based on self-employment)
or under an annuity or insurance contract, to or under which an
individual or organization for which he performed services
during his base period or which is liable for benefit charges
or payments in lieu of contributions as a result of the payment
of benefits to such individual pays or has paid some, but not
all, of the premiums or contributions.
    3. Notwithstanding paragraphs paragraph 1 and 2 above, the
entire amount which an individual has received or will receive,
with respect to any week which begins after March 31, 1980, of
any governmental or other pension, retirement, or retired pay,
annuity or any other similar periodic payment which is based on
any previous work of such individual during his base period or
which is liable for benefit charges or payments in lieu of
contributions as a result of the payment of benefits to such
individual. This paragraph shall be in effect only if it is
required as a condition for full tax credit against the tax
imposed by the Federal Unemployment Tax Act.
    4. Notwithstanding paragraphs 1, 2, and 3 above, none of
the amount that an individual has received or will receive with
respect to a week in the form of social security old age,
survivors, and disability benefits under 42 U.S.C. Section 401
et seq., including those based on self-employment, shall
constitute disqualifying income.
    B. Whenever an individual has received or will receive a
retirement payment for a month, an amount shall be deemed to
have been paid him for each day equal to one-thirtieth of such
retirement payment. If the retirement payment is for a
half-month, an amount shall be deemed to have been paid the
individual for each day equal to one-fifteenth of such
retirement payment. If the retirement payment is for any other
period, an amount shall be deemed to have been paid the
individual for each day in such period equal to the retirement
payment divided by the number of days in the period.
    C. An individual shall be ineligible for benefits for any
week with respect to which his disqualifying income equals or
exceeds his weekly benefit amount. If such disqualifying income
with respect to a week totals less than the benefits for which
he would otherwise be eligible under this Act, he shall be
paid, with respect to such week, benefits reduced by the amount
of such disqualifying income.
    D. To assure full tax credit to the employers of this State
against the tax imposed by the Federal Unemployment Tax Act,
the Director shall take any action as may be necessary in the
administration of paragraph 3 of subsection A of this Section
to insure that the application of its provisions conform to the
requirements of such Federal Act as interpreted by the United
States Secretary of Labor or other appropriate Federal agency.
(Source: P.A. 86-3.)
 
    (820 ILCS 405/1505)  (from Ch. 48, par. 575)
    Sec. 1505. Adjustment of state experience factor. The state
experience factor shall be adjusted in accordance with the
following provisions:
    A. For calendar years prior to 1988, the state experience
factor shall be adjusted in accordance with the provisions of
this Act as amended and in effect on November 18, 2011.
    B. (Blank).
    C. For calendar year 1988 and each calendar year
thereafter, for which the state experience factor is being
determined.
        1. For every $50,000,000 (or fraction thereof) by which
    the adjusted trust fund balance falls below the target
    balance set forth in this subsection, the state experience
    factor for the succeeding year shall be increased one
    percent absolute.
        For every $50,000,000 (or fraction thereof) by which
    the adjusted trust fund balance exceeds the target balance
    set forth in this subsection, the state experience factor
    for the succeeding year shall be decreased by one percent
    absolute.
        The target balance in each calendar year prior to 2003
    is $750,000,000. The target balance in calendar year 2003
    is $920,000,000. The target balance in calendar year 2004
    is $960,000,000. The target balance in calendar year 2005
    and each calendar year thereafter is $1,000,000,000.
        2. For the purposes of this subsection:
        "Net trust fund balance" is the amount standing to the
    credit of this State's account in the unemployment trust
    fund as of June 30 of the calendar year immediately
    preceding the year for which a state experience factor is
    being determined.
        "Adjusted trust fund balance" is the net trust fund
    balance minus the sum of the benefit reserves for fund
    building for July 1, 1987 through June 30 of the year prior
    to the year for which the state experience factor is being
    determined. The adjusted trust fund balance shall not be
    less than zero. If the preceding calculation results in a
    number which is less than zero, the amount by which it is
    less than zero shall reduce the sum of the benefit reserves
    for fund building for subsequent years.
        For the purpose of determining the state experience
    factor for 1989 and for each calendar year thereafter, the
    following "benefit reserves for fund building" shall apply
    for each state experience factor calculation in which that
    12 month period is applicable:
            a. For the 12 month period ending on June 30, 1988,
        the "benefit reserve for fund building" shall be
        8/104th of the total benefits paid from January 1, 1988
        through June 30, 1988.
            b. For the 12 month period ending on June 30, 1989,
        the "benefit reserve for fund building" shall be the
        sum of:
                i. 8/104ths of the total benefits paid from
            July 1, 1988 through December 31, 1988, plus
                ii. 4/108ths of the total benefits paid from
            January 1, 1989 through June 30, 1989.
            c. For the 12 month period ending on June 30, 1990,
        the "benefit reserve for fund building" shall be
        4/108ths of the total benefits paid from July 1, 1989
        through December 31, 1989.
            d. For 1992 and for each calendar year thereafter,
        the "benefit reserve for fund building" for the 12
        month period ending on June 30, 1991 and for each
        subsequent 12 month period shall be zero.
        3. Notwithstanding the preceding provisions of this
    subsection, for calendar years 1988 through 2003, the state
    experience factor shall not be increased or decreased by
    more than 15 percent absolute.
    D. Notwithstanding the provisions of subsection C, the
adjusted state experience factor:
        1. Shall be 111 percent for calendar year 1988;
        2. Shall not be less than 75 percent nor greater than
    135 percent for calendar years 1989 through 2003; and shall
    not be less than 75% nor greater than 150% for calendar
    year 2004 and each calendar year thereafter, not counting
    any increase pursuant to subsection D-1, D-2, or D-3;
        3. Shall not be decreased by more than 5 percent
    absolute for any calendar year, beginning in calendar year
    1989 and through calendar year 1992, by more than 6%
    absolute for calendar years 1993 through 1995, by more than
    10% absolute for calendar years 1999 through 2003 and by
    more than 12% absolute for calendar year 2004 and each
    calendar year thereafter, from the adjusted state
    experience factor of the calendar year preceding the
    calendar year for which the adjusted state experience
    factor is being determined;
        4. Shall not be increased by more than 15% absolute for
    calendar year 1993, by more than 14% absolute for calendar
    years 1994 and 1995, by more than 10% absolute for calendar
    years 1999 through 2003 and by more than 16% absolute for
    calendar year 2004 and each calendar year thereafter, from
    the adjusted state experience factor for the calendar year
    preceding the calendar year for which the adjusted state
    experience factor is being determined;
        5. Shall be 100% for calendar years 1996, 1997, and
    1998.
    D-1. The adjusted state experience factor for each of
calendar years 2013 through 2015 shall be increased by 5%
absolute above the adjusted state experience factor as
calculated without regard to this subsection. The adjusted
state experience factor for each of calendar years 2016 through
2018 shall be increased by 6% absolute above the adjusted state
experience factor as calculated without regard to this
subsection. The increase in the adjusted state experience
factor for calendar year 2018 pursuant to this subsection shall
not be counted for purposes of applying paragraph 3 or 4 of
subsection D to the calculation of the adjusted state
experience factor for calendar year 2019.
    D-2. (Blank). The adjusted state experience factor for
calendar year 2016 shall be increased by 19% absolute above the
adjusted state experience factor as calculated without regard
to this subsection. The increase in the adjusted state
experience factor for calendar year 2016 pursuant to this
subsection shall not be counted for purposes of applying
paragraph 3 or 4 of subsection D to the calculation of the
adjusted state experience factor for calendar year 2017.
    D-3. The adjusted state experience factor for calendar year
2018 shall be increased by 19% absolute above the adjusted
state experience factor as calculated without regard to this
subsection. The increase in the adjusted state experience
factor for calendar year 2018 pursuant to this subsection shall
not be counted for purposes of applying paragraph 3 or 4 of
subsection D to the calculation of the adjusted state
experience factor for calendar year 2019.
    E. The amount standing to the credit of this State's
account in the unemployment trust fund as of June 30 shall be
deemed to include as part thereof (a) any amount receivable on
that date from any Federal governmental agency, or as a payment
in lieu of contributions under the provisions of Sections 1403
and 1405 B and paragraph 2 of Section 302C, in reimbursement of
benefits paid to individuals, and (b) amounts credited by the
Secretary of the Treasury of the United States to this State's
account in the unemployment trust fund pursuant to Section 903
of the Federal Social Security Act, as amended, including any
such amounts which have been appropriated by the General
Assembly in accordance with the provisions of Section 2100 B
for expenses of administration, except any amounts which have
been obligated on or before that date pursuant to such
appropriation.
(Source: P.A. 97-621, eff. 11-18-11; 97-791, eff. 1-1-13.)
 
    (820 ILCS 405/1506.6)
    Sec. 1506.6. Surcharge; specified period. For each
employer whose contribution rate for calendar year 2016 or 2018
is determined pursuant to Section 1500 or 1506.1, including but
not limited to an employer whose contribution rate pursuant to
Section 1506.1 is 0.0%, in addition to the contribution rate
established pursuant to Section 1506.3, an additional
surcharge of 0.3% shall be added to the contribution rate. The
surcharge established by this Section shall be due at the same
time as other contributions with respect to the quarter are
due, as provided in Section 1400. Payments attributable to the
surcharge established pursuant to this Section shall be
contributions and deposited into the clearing account.
(Source: P.A. 97-621, eff. 11-18-11.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law, except that the changes to Sections 602 and 611
of the Unemployment Insurance Act take effect January 3, 2016.