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Public Act 100-0484


 

Public Act 0484 100TH GENERAL ASSEMBLY

  
  
  

 


 
Public Act 100-0484
 
HB2699 EnrolledLRB100 09362 JLS 19524 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 1502.1, 1507.1, 1900, 2201, and 2201.1 as
follows:
 
    (820 ILCS 405/1502.1)  (from Ch. 48, par. 572.1)
    Sec. 1502.1. Employer's benefit charges.
    A. Benefit charges which result from payments to any
claimant made on or after July 1, 1989 shall be charged:
        1. For benefit years beginning prior to July 1, 1989,
    to each employer who paid wages to the claimant during his
    base period;
        2. For benefit years beginning on or after July 1, 1989
    but before January 1, 1993, to the later of:
            a. the last employer prior to the beginning of the
        claimant's benefit year:
                i. from whom the claimant was separated or who,
            by reduction of work offered, caused the claimant
            to become unemployed as defined in Section 239,
            and,
                ii. for whom the claimant performed services
            in employment, on each of 30 days whether or not
            such days are consecutive, provided that the wages
            for such services were earned during the period
            from the beginning of the claimant's base period to
            the beginning of the claimant's benefit year; but
            that employer shall not be charged if:
                    (1) the claimant's last separation from
                that employer was a voluntary leaving without
                good cause, as the term is used in Section 601A
                or under the circumstances described in
                paragraphs 1 and 2 of Section 601B; or
                    (2) the claimant's last separation from
                that employer was a discharge for misconduct or
                a felony or theft connected with his work from
                that employer, as these terms are used in
                Section 602; or
                    (3) after his last separation from that
                employer, prior to the beginning of his benefit
                year, the claimant refused to accept an offer
                of or to apply for suitable work from that
                employer without good cause, as these terms are
                used in Section 603; or
                    (4) the claimant, following his last
                separation from that employer, prior to the
                beginning of his benefit year, is ineligible or
                would have been ineligible under Section 612 if
                he has or had had base period wages from the
                employers to which that Section applies; or
                    (5) the claimant subsequently performed
                services for at least 30 days for an individual
                or organization which is not an employer
                subject to this Act; or
            b. the single employer who pays wages to the
        claimant that allow him to requalify for benefits after
        disqualification under Section 601, 602 or 603, if:
                i. the disqualifying event occurred prior to
            the beginning of the claimant's benefit year, and
                ii. the requalification occurred after the
            beginning of the claimant's benefit year, and
                iii. even if the 30 day requirement given in
            this paragraph is not satisfied; but
                iv. the requalifying employer shall not be
            charged if the claimant is held ineligible with
            respect to that requalifying employer under
            Section 601, 602 or 603.
        3. For benefit years beginning on or after January 1,
    1993, with respect to each week for which benefits are
    paid, to the later of:
            a. the last employer:
                i. from whom the claimant was separated or who,
            by reduction of work offered, caused the claimant
            to become unemployed as defined in Section 239, and
                ii. for whom the claimant performed services
            in employment, on each of 30 days whether or not
            such days are consecutive, provided that the wages
            for such services were earned since the beginning
            of the claimant's base period; but that employer
            shall not be charged if:
                    (1) the claimant's separation from that
                employer was a voluntary leaving without good
                cause, as the term is used in Section 601A or
                under the circumstances described in
                paragraphs 1, 2, and 6 of Section 601B; or
                    (2) the claimant's separation from that
                employer was a discharge for misconduct or a
                felony or theft connected with his work from
                that employer, as these terms are used in
                Section 602; or
                    (3) the claimant refused to accept an
                offer of or to apply for suitable work from
                that employer without good cause, as these
                terms are used in Section 603 (but only for
                weeks following the refusal of work); or
                    (4) the claimant subsequently performed
                services for at least 30 days for an individual
                or organization which is not an employer
                subject to this Act; or
                    (5) the claimant, following his separation
                from that employer, is ineligible or would have
                been ineligible under Section 612 if he has or
                had had base period wages from the employers to
                which that Section applies (but only for the
                period of ineligibility or potential
                ineligibility); or
            b. the single employer who pays wages to the
        claimant that allow him to requalify for benefits after
        disqualification under Section 601, 602, or 603, even
        if the 30 day requirement given in this paragraph is
        not satisfied; but the requalifying employer shall not
        be charged if the claimant is held ineligible with
        respect to that requalifying employer under Section
        601, 602, or 603.
    B. Whenever a claimant is ineligible pursuant to Section
614 on the basis of wages paid during his base period, any days
on which such wages were earned shall not be counted in
determining whether that claimant performed services during at
least 30 days for the employer that paid such wages as required
by paragraphs 2 and 3 of subsection A.
    C. If no employer meets the requirements of paragraph 2 or
3 of subsection A, then no employer will be chargeable for any
benefit charges which result from the payment of benefits to
the claimant for that benefit year.
    D. Notwithstanding the preceding provisions of this
Section, no employer shall be chargeable for any benefit
charges which result from the payment of benefits to any
claimant after the effective date of this amendatory Act of
1992 where the claimant's separation from that employer
occurred as a result of his detention, incarceration, or
imprisonment under State, local, or federal law.
    D-1. Notwithstanding any other provision of this Act,
including those affecting finality of benefit charges or rates,
an employer shall not be chargeable for any benefit charges
which result from the payment of benefits to an individual for
any week of unemployment after January 1, 2003, during the
period that the employer's business is closed solely because of
the entrance of the employer, one or more of the partners or
officers of the employer, or the majority stockholder of the
employer into active duty in the Illinois National Guard or the
Armed Forces of the United States.
    D-2. Notwithstanding any other provision of this Act, an
employer shall not be chargeable for any benefit charges that
result from the payment of benefits to an individual for any
week of unemployment after the effective date of this
amendatory Act of the 100th General Assembly if the payment was
the result of the individual voluntarily leaving work under the
conditions described in item 6 of subsection C of Section 500.
    E. For the purposes of Sections 302, 409, 701, 1403, 1404,
1405 and 1508.1, last employer means the employer that:
        1. is charged for benefit payments which become benefit
    charges under this Section, or
        2. would have been liable for such benefit charges if
    it had not elected to make payments in lieu of
    contributions.
(Source: P.A. 93-634, eff. 1-1-04; 93-1012, eff. 8-24-04;
94-152, eff. 7-8-05.)
 
    (820 ILCS 405/1507.1)
    Sec. 1507.1. Transfer of trade or business; contribution
rate. Notwithstanding any other provision of this Act:
    A.(1) If an individual or entity transfers its trade or
business, or a portion thereof, to another individual or entity
and, at the time of the transfer, there is any substantial
common ownership, management, or control of the transferor and
transferee, then the experience rating record attributable to
records of the transferred trade or business transferor and
transferee shall be transferred to the transferee combined for
the purpose of determining their rates of contribution. For
purposes of this subsection, a transfer of trade or business
includes but is not limited to the transfer of some or all of
the transferor's workforce. For purposes of calculating the
contribution rates of the transferor and transferee pursuant to
this paragraph, within 30 days of the date of a transfer to
which this paragraph applies, the transferor and transferee
shall provide to the Department such information, as the
Director by rule prescribes, which will show the portion of the
transferor's experience rating record that is attributable to
the transferred trade or business.
    (1.5) If, following a transfer of experience rating records
under paragraph (1), the Director determines that a substantial
purpose of the transfer of trade or business was to obtain a
reduced liability for contributions, the experience rating
accounts of the employers involved shall be combined into a
single account and a single rate shall be assigned to the
account.
    (2) For the calendar year in which there occurs a transfer
to which paragraph (1) or (1.5) applies:
        (a) If the transferor or transferee had a contribution
    rate applicable to it for the calendar year, it shall
    continue with that contribution rate for the remainder of
    the calendar year.
        (b) If the transferee had no contribution rate
    applicable to it for the calendar year, then the
    contribution rate of the transferee shall be computed for
    the calendar year based on the experience rating record of
    the transferor or, where there is more than one transferor,
    the combined experience rating records of the transferors,
    subject to the 5.4% rate ceiling established pursuant to
    subsection G of Section 1506.1 and subsection A of Section
    1506.3.
    B. If any individual or entity that is not an employer
under this Act at the time of the acquisition acquires the
trade or business of an employing unit, the experience rating
record of the acquired business shall not be transferred to the
individual or entity if the Director finds that the individual
or entity acquired the business solely or primarily for the
purpose of obtaining a lower rate of contributions. Evidence
that a business was acquired solely or primarily for the
purpose of obtaining a lower rate of contributions includes but
is not necessarily limited to the following: the cost of
acquiring the business is low in relation to the individual's
or entity's overall operating costs subsequent to the
acquisition; the individual or entity discontinued the
business enterprise of the acquired business immediately or
shortly after the acquisition; or the individual or entity
hired a significant number of individuals for performance of
duties unrelated to the business activity conducted prior to
acquisition.
    C. An individual or entity to which subsection A applies
shall pay contributions with respect to each calendar year at a
rate consistent with that subsection, and an individual or
entity to which subsection B applies shall pay contributions
with respect to each calendar year at a rate consistent with
that subsection. If an individual or entity knowingly violates
or attempts to violate this subsection, the individual or
entity shall be subject to the following penalties:
        (1) If the individual or entity is an employer, then,
    in addition to the contribution rate that would otherwise
    be calculated (including any fund building rate provided
    for pursuant to Section 1506.3), the employer shall be
    assigned a penalty contribution rate equivalent to 50% of
    the contribution rate (including any fund building rate
    provided for pursuant to Section 1506.3), as calculated
    without regard to this subsection for the calendar year
    with respect to which the violation or attempted violation
    occurred and the immediately following calendar year. In
    the case of an employer whose contribution rate, as
    calculated without regard to this subsection or Section
    1506.3, equals or exceeds the maximum rate established
    pursuant to paragraph 2 of subsection E of Section 1506.1,
    the penalty rate shall equal 50% of the sum of that maximum
    rate and the fund building rate provided for pursuant to
    Section 1506.3. In the case of an employer whose
    contribution rate is subject to the 5.4% rate ceiling
    established pursuant to subsection G of Section 1506.1 and
    subsection A of Section 1506.3, the penalty rate shall
    equal 2.7%. If any product obtained pursuant to this
    subsection is not an exact multiple of one-tenth of 1%, it
    shall be increased or reduced, as the case may be, to the
    nearer multiple of one-tenth of 1%. If such product is
    equally near to 2 multiples of one-tenth of 1%, it shall be
    increased to the higher multiple of one-tenth of 1%. Any
    payment attributable to the penalty contribution rate
    shall be deposited into the clearing account.
        (2) If the individual or entity is not an employer, the
    individual or entity shall be subject to a penalty of
    $10,000 for each violation. Any penalty attributable to
    this paragraph (2) shall be deposited into the Special
    Administrative Account.
    D. An individual or entity shall not knowingly advise
another in a way that results in a violation of subsection C.
An individual or entity that violates this subsection shall be
subject to a penalty of $10,000 for each violation. Any such
penalty shall be deposited into the Special Administrative
Account.
    E. Any individual or entity that knowingly violates
subsection C or D shall be guilty of a Class B misdemeanor. In
the case of a corporation, the president, the secretary, and
the treasurer, and any other officer exercising corresponding
functions, shall each be subject to the aforesaid penalty for
knowingly violating subsection C or D.
    F. The Director shall establish procedures to identify the
transfer or acquisition of a trade or business for purposes of
this Section.
    G. For purposes of this Section:
        "Experience rating record" shall consist of years
    during which liability for the payment of contributions was
    incurred, all benefit charges incurred, and all wages paid
    for insured work, including but not limited to years,
    benefit charges, and wages attributed to an individual or
    entity pursuant to Section 1507 or subsection A.
        "Knowingly" means having actual knowledge of or acting
    with deliberate ignorance of or reckless disregard for the
    statutory provision involved.
        "Transferee" means any individual or entity to which
    the transferor transfers its trade or business or any
    portion thereof.
        "Transferor" means the individual or entity that
    transfers its trade or business or any portion thereof.
    H. This Section shall be interpreted and applied in such a
manner as to meet the minimum requirements contained in any
guidance or regulations issued by the United States Department
of Labor. Insofar as it applies to the interpretation and
application of the term "substantial", as used in subsection A,
this subsection H is not intended to alter the meaning of
"substantially", as used in Section 1507 and construed by
precedential judicial opinion, or any comparable term as
elsewhere used in this Act.
(Source: P.A. 94-301, eff. 1-1-06.)
 
    (820 ILCS 405/1900)  (from Ch. 48, par. 640)
    Sec. 1900. Disclosure of information.
    A. Except as provided in this Section, information obtained
from any individual or employing unit during the administration
of this Act shall:
        1. be confidential,
        2. not be published or open to public inspection,
        3. not be used in any court in any pending action or
    proceeding,
        4. not be admissible in evidence in any action or
    proceeding other than one arising out of this Act.
    B. No finding, determination, decision, ruling or order
(including any finding of fact, statement or conclusion made
therein) issued pursuant to this Act shall be admissible or
used in evidence in any action other than one arising out of
this Act, nor shall it be binding or conclusive except as
provided in this Act, nor shall it constitute res judicata,
regardless of whether the actions were between the same or
related parties or involved the same facts.
    C. Any officer or employee of this State, any officer or
employee of any entity authorized to obtain information
pursuant to this Section, and any agent of this State or of
such entity who, except with authority of the Director under
this Section, shall disclose information shall be guilty of a
Class B misdemeanor and shall be disqualified from holding any
appointment or employment by the State.
    D. An individual or his duly authorized agent may be
supplied with information from records only to the extent
necessary for the proper presentation of his claim for benefits
or with his existing or prospective rights to benefits.
Discretion to disclose this information belongs solely to the
Director and is not subject to a release or waiver by the
individual. Notwithstanding any other provision to the
contrary, an individual or his or her duly authorized agent may
be supplied with a statement of the amount of benefits paid to
the individual during the 18 months preceding the date of his
or her request.
    E. An employing unit may be furnished with information,
only if deemed by the Director as necessary to enable it to
fully discharge its obligations or safeguard its rights under
the Act. Discretion to disclose this information belongs solely
to the Director and is not subject to a release or waiver by
the employing unit.
    F. The Director may furnish any information that he may
deem proper to any public officer or public agency of this or
any other State or of the federal government dealing with:
        1. the administration of relief,
        2. public assistance,
        3. unemployment compensation,
        4. a system of public employment offices,
        5. wages and hours of employment, or
        6. a public works program.
    The Director may make available to the Illinois Workers'
Compensation Commission information regarding employers for
the purpose of verifying the insurance coverage required under
the Workers' Compensation Act and Workers' Occupational
Diseases Act.
    G. The Director may disclose information submitted by the
State or any of its political subdivisions, municipal
corporations, instrumentalities, or school or community
college districts, except for information which specifically
identifies an individual claimant.
    H. The Director shall disclose only that information
required to be disclosed under Section 303 of the Social
Security Act, as amended, including:
        1. any information required to be given the United
    States Department of Labor under Section 303(a)(6); and
        2. the making available upon request to any agency of
    the United States charged with the administration of public
    works or assistance through public employment, the name,
    address, ordinary occupation and employment status of each
    recipient of unemployment compensation, and a statement of
    such recipient's right to further compensation under such
    law as required by Section 303(a)(7); and
        3. records to make available to the Railroad Retirement
    Board as required by Section 303(c)(1); and
        4. information that will assure reasonable cooperation
    with every agency of the United States charged with the
    administration of any unemployment compensation law as
    required by Section 303(c)(2); and
        5. information upon request and on a reimbursable basis
    to the United States Department of Agriculture and to any
    State food stamp agency concerning any information
    required to be furnished by Section 303(d); and
        6. any wage information upon request and on a
    reimbursable basis to any State or local child support
    enforcement agency required by Section 303(e); and
        7. any information required under the income
    eligibility and verification system as required by Section
    303(f); and
        8. information that might be useful in locating an
    absent parent or that parent's employer, establishing
    paternity or establishing, modifying, or enforcing child
    support orders for the purpose of a child support
    enforcement program under Title IV of the Social Security
    Act upon the request of and on a reimbursable basis to the
    public agency administering the Federal Parent Locator
    Service as required by Section 303(h); and
        9. information, upon request, to representatives of
    any federal, State or local governmental public housing
    agency with respect to individuals who have signed the
    appropriate consent form approved by the Secretary of
    Housing and Urban Development and who are applying for or
    participating in any housing assistance program
    administered by the United States Department of Housing and
    Urban Development as required by Section 303(i).
    I. The Director, upon the request of a public agency of
Illinois, of the federal government or of any other state
charged with the investigation or enforcement of Section 10-5
of the Criminal Code of 2012 (or a similar federal law or
similar law of another State), may furnish the public agency
information regarding the individual specified in the request
as to:
        1. the current or most recent home address of the
    individual, and
        2. the names and addresses of the individual's
    employers.
    J. Nothing in this Section shall be deemed to interfere
with the disclosure of certain records as provided for in
Section 1706 or with the right to make available to the
Internal Revenue Service of the United States Department of the
Treasury, or the Department of Revenue of the State of
Illinois, information obtained under this Act.
    K. The Department shall make available to the Illinois
Student Assistance Commission, upon request, information in
the possession of the Department that may be necessary or
useful to the Commission in the collection of defaulted or
delinquent student loans which the Commission administers.
    L. The Department shall make available to the State
Employees' Retirement System, the State Universities
Retirement System, the Teachers' Retirement System of the State
of Illinois, and the Department of Central Management Services,
Risk Management Division, upon request, information in the
possession of the Department that may be necessary or useful to
the System or the Risk Management Division for the purpose of
determining whether any recipient of a disability benefit from
the System or a workers' compensation benefit from the Risk
Management Division is gainfully employed.
    M. This Section shall be applicable to the information
obtained in the administration of the State employment service,
except that the Director may publish or release general labor
market information and may furnish information that he may deem
proper to an individual, public officer or public agency of
this or any other State or the federal government (in addition
to those public officers or public agencies specified in this
Section) as he prescribes by Rule.
    N. The Director may require such safeguards as he deems
proper to insure that information disclosed pursuant to this
Section is used only for the purposes set forth in this
Section.
    O. Nothing in this Section prohibits communication with an
individual or entity through unencrypted e-mail or other
unencrypted electronic means as long as the communication does
not contain the individual's or entity's name in combination
with any one or more of the individual's or entity's social
security number; driver's license or State identification
number; account number or credit or debit card number; or any
required security code, access code, or password that would
permit access to further information pertaining to the
individual or entity.
    P. (Blank).
    Q. The Director shall make available to an elected federal
official the name and address of an individual or entity that
is located within the jurisdiction from which the official was
elected and that, for the most recently completed calendar
year, has reported to the Department as paying wages to
workers, where the information will be used in connection with
the official duties of the official and the official requests
the information in writing, specifying the purposes for which
it will be used. For purposes of this subsection, the use of
information in connection with the official duties of an
official does not include use of the information in connection
with the solicitation of contributions or expenditures, in
money or in kind, to or on behalf of a candidate for public or
political office or a political party or with respect to a
public question, as defined in Section 1-3 of the Election
Code, or in connection with any commercial solicitation. Any
elected federal official who, in submitting a request for
information covered by this subsection, knowingly makes a false
statement or fails to disclose a material fact, with the intent
to obtain the information for a purpose not authorized by this
subsection, shall be guilty of a Class B misdemeanor.
    R. The Director may provide to any State or local child
support agency, upon request and on a reimbursable basis,
information that might be useful in locating an absent parent
or that parent's employer, establishing paternity, or
establishing, modifying, or enforcing child support orders.
    S. The Department shall make available to a State's
Attorney of this State or a State's Attorney's investigator,
upon request, the current address or, if the current address is
unavailable, current employer information, if available, of a
victim of a felony or a witness to a felony or a person against
whom an arrest warrant is outstanding.
    T. The Director shall make available to the Department of
State Police, a county sheriff's office, or a municipal police
department, upon request, any information concerning the
current address and place of employment or former places of
employment of a person who is required to register as a sex
offender under the Sex Offender Registration Act that may be
useful in enforcing the registration provisions of that Act.
    U. The Director shall make information available to the
Department of Healthcare and Family Services and the Department
of Human Services for the purpose of determining eligibility
for public benefit programs authorized under the Illinois
Public Aid Code and related statutes administered by those
departments, for verifying sources and amounts of income, and
for other purposes directly connected with the administration
of those programs.
    V. The Director shall make information available to the
State Board of Elections as may be required by an agreement the
State Board of Elections has entered into with a multi-state
voter registration list maintenance system.
    W. The Director shall make information available to the
State Treasurer's office and the Department of Revenue for the
purpose of facilitating compliance with the Illinois Secure
Choice Savings Program Act, including employer contact
information for employers with 25 or more employees and any
other information the Director deems appropriate that is
directly related to the administration of this program.
(Source: P.A. 98-1171, eff. 6-1-15; 99-571, eff. 7-15-16;
99-933, eff. 1-27-17; revised 1-31-17.)
 
    (820 ILCS 405/2201)  (from Ch. 48, par. 681)
    Sec. 2201. Refund or adjustment of contributions. Except as
otherwise provided in this Section, not Not later than 3 years
after the date upon which the Director first notifies an
employing unit that it has paid contributions, interest, or
penalties thereon erroneously, the employing unit may file a
claim with the Director for an adjustment thereof in connection
with subsequent contribution payments, or for a refund thereof
where such adjustment cannot be made; provided, however, that
no refund or adjustment shall be made of any contribution, the
amount of which has been determined and assessed by the
Director, if such contribution was paid after the determination
and assessment of the Director became final, and provided,
further, that any such adjustment or refund, involving
contributions with respect to wages on the basis of which
benefits have been paid, shall be reduced by the amount of
benefits so paid. In the case of an erroneous payment that
occurred on or after January 1, 2015 and prior to the effective
date of this amendatory Act of the 100th General Assembly, the
employing unit may file the claim for adjustment or refund not
later than June 30, 2018 or 3 years after the date of the
erroneous payment, whichever is later, subject to all of the
conditions otherwise applicable pursuant to this Section
regarding a claim for adjustment or refund. Upon receipt of a
claim the Director shall make his determination, either
allowing such claim in whole or in part, or ordering that it be
denied, and serve notice upon the claimant of such
determination. Such determination of the Director shall be
final at the expiration of 20 days from the date of service of
such notice unless the claimant shall have filed with the
Director a written protest and a petition for hearing,
specifying his objections thereto. Upon receipt of such
petition within the 20 days allowed, the Director shall fix the
time and place for a hearing and shall notify the claimant
thereof. At any hearing held as herein provided, the
determination of the Director shall be prima facie correct and
the burden shall be upon the protesting employing unit to prove
that it is incorrect. All of the provisions of this Act
applicable to hearings conducted pursuant to Section 2200 shall
be applicable to hearings conducted pursuant to this Section.
Upon the conclusion of such hearing, a decision shall be made
by the Director and notice thereof given to the claimant. If
the Director shall decide that the claim be allowed in whole or
in part, or if such allowance be ordered by the Court pursuant
to Section 2205 and the judgment of said Court has become
final, the Director shall, if practicable, make adjustment
without interest in connection with subsequent contribution
payments by the claimant, and if adjustments thereof cannot
practicably be made in connection with such subsequent
contribution payments, then the Director shall refund to the
claimant the amount so allowed, without interest except as
otherwise provided in Section 2201.1 from moneys in the benefit
account established by this Act. Nothing herein contained shall
prohibit the Director from making adjustment or refund upon his
own initiative, within the time allowed for filing claim
therefor, provided that the Director shall make no refund or
adjustment of any contribution, the amount of which he has
previously determined and assessed, if such contribution was
paid after the determination and assessment became final.
    If this State should not be certified for any year by the
Secretary of Labor of the United States of America, or other
appropriate Federal agency, under Section 3304 of the Federal
Internal Revenue Code of 1954, the Director shall refund
without interest to any instrumentality of the United States
subject to this Act by virtue of permission granted in an Act
of Congress, the amount of contributions paid by such
instrumentality with respect to such year.
    The Director may by regulation provide that, if there is a
total credit balance of less than $2 in an employer's account
with respect to contributions, interest, and penalties, the
amount may be disregarded by the Director; once disregarded,
the amount shall not be considered a credit balance in the
account and shall not be subject to either an adjustment or a
refund.
(Source: P.A. 98-1133, eff. 1-1-15.)
 
    (820 ILCS 405/2201.1)  (from Ch. 48, par. 681.1)
    Sec. 2201.1. Interest on Overpaid Contributions, Penalties
and Interest. The Director shall quarterly semi-annually
furnish each employer with a statement of credit balances in
the employer's account where the balances with respect to all
contributions, interest and penalties combined equal or exceed
$2. Under regulations prescribed by the Director and subject to
the limitations of Section 2201, the employer may file a
request for an adjustment or refund of the amount erroneously
paid. Interest shall be paid on refunds of erroneously paid
contributions, penalties and interest imposed by this Act,
except that if any refund is mailed by the Director within 90
days after the date of the refund claim, no interest shall be
due or paid. The interest shall begin to accrue as of the date
of the refund claim and shall be paid at the rate of 1.5% per
month computed at the rate of 12/365 of 1.5% for each day or
fraction thereof. Interest paid pursuant to this Section shall
be paid from monies in the special administrative account
established by Sections 2100 and 2101. This Section shall apply
only to refunds of contributions, penalties and interest which
were paid as the result of wages paid after January 1, 1988.
(Source: P.A. 98-1133, eff. 1-1-15.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 9/8/2017