SB1698 EnrolledLRB102 15409 LNS 20772 b

1    AN ACT concerning State government.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Unemployment Insurance Act is amended by
5changing Sections 235, 401, 403, 1400.1, 1505, 1506.6, and
62101.1 as follows:
 
7    (820 ILCS 405/235)  (from Ch. 48, par. 345)
8    Sec. 235.
9    (I) If and only if funds from the State treasury are not
10appropriated on or before January 31, 2023 that are dedicated
11to pay all outstanding advances made to the State's account in
12the Unemployment Trust Fund pursuant to Title XII of the
13federal Social Security Act, then this Part (I) is inoperative
14retroactive to January 1, 2023.
15The term "wages" does not include:
16    A. With respect to calendar years prior to calendar year
172023, the maximum amount includable as "wages" shall be
18determined pursuant to this Section as in effect prior to the
19effective date of this amendatory Act of the 102nd General
20Assembly.
21    With respect to the calendar year 2023, the term "wages"
22shall include only the remuneration paid to an individual by
23an employer during that period with respect to employment

 

 

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1which does not exceed $13,271.
2    With respect to the calendar year 2024, the term "wages"
3shall include only the remuneration paid to an individual by
4an employer during that period with respect to employment
5which does not exceed $13,590.
6    With respect to the calendar year 2025, the term "wages"
7shall include only the remuneration paid to an individual by
8an employer during that period with respect to employment
9which does not exceed $13,916.
10    With respect to the calendar year 2026, the term "wages"
11shall include only the remuneration paid to an individual by
12an employer during that period with respect to employment
13which does not exceed $14,250.
14    With respect to the calendar year 2027, and each calendar
15year thereafter, the term "wages" shall include only the
16remuneration paid to an individual by an employer during that
17period with respect to employment which does not exceed
18$14,592.
19    The remuneration paid to an individual by an employer with
20respect to employment in another State or States, upon which
21contributions were required of such employer under an
22unemployment compensation law of such other State or States,
23shall be included as a part of the remuneration herein
24referred to. For the purposes of this subsection, any
25employing unit which succeeds to the organization, trade, or
26business, or to substantially all of the assets of another

 

 

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1employing unit, or to the organization, trade, or business, or
2to substantially all of the assets of a distinct severable
3portion of another employing unit, shall be treated as a
4single unit with its predecessor for the calendar year in
5which such succession occurs; any employing unit which is
6owned or controlled by the same interests which own or control
7another employing unit shall be treated as a single unit with
8the unit so owned or controlled by such interests for any
9calendar year throughout which such ownership or control
10exists; and, with respect to any trade or business transfer
11subject to subsection A of Section 1507.1, a transferee, as
12defined in subsection G of Section 1507.1, shall be treated as
13a single unit with the transferor, as defined in subsection G
14of Section 1507.1, for the calendar year in which the transfer
15occurs. This subsection applies only to Sections 1400, 1405A,
16and 1500.
17    A-1. (Blank).
18    B. The amount of any payment (including any amount paid by
19an employer for insurance or annuities, or into a fund, to
20provide for any such payment), made to, or on behalf of, an
21individual or any of his dependents under a plan or system
22established by an employer which makes provision generally for
23individuals performing services for him (or for such
24individuals generally and their dependents) or for a class or
25classes of such individuals (or for a class or classes of such
26individuals and their dependents), on account of (1) sickness

 

 

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1or accident disability (except those sickness or accident
2disability payments which would be includable as "wages" in
3Section 3306(b)(2)(A) of the Federal Internal Revenue Code of
41954, in effect on January 1, 1985, such includable payments
5to be attributable in such manner as provided by Section
63306(b) of the Federal Internal Revenue Code of 1954, in
7effect on January 1, 1985), or (2) medical or hospitalization
8expenses in connection with sickness or accident disability,
9or (3) death.
10    C. Any payment made to, or on behalf of, an employee or his
11beneficiary which would be excluded from "wages" by
12subparagraph (A), (B), (C), (D), (E), (F) or (G), of Section
133306(b)(5) of the Federal Internal Revenue Code of 1954, in
14effect on January 1, 1985.
15    D. The amount of any payment on account of sickness or
16accident disability, or medical or hospitalization expenses in
17connection with sickness or accident disability, made by an
18employer to, or on behalf of, an individual performing
19services for him after the expiration of six calendar months
20following the last calendar month in which the individual
21performed services for such employer.
22    E. Remuneration paid in any medium other than cash by an
23employing unit to an individual for service in agricultural
24labor as defined in Section 214.
25    F. The amount of any supplemental payment made by an
26employer to an individual performing services for him, other

 

 

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1than remuneration for services performed, under a shared work
2plan approved by the Director pursuant to Section 407.1.
3    (II) This Part (II) becomes operative if and only if funds
4from the State treasury are not appropriated on or before
5January 31, 2023 that are dedicated to pay all outstanding
6advances made to the State's account in the Unemployment Trust
7Fund pursuant to Title XII of the federal Social Security Act.
8If this Part (II) becomes operative, it is operative
9retroactive to January 1, 2023.
10The term "wages" does not include:
11    A. With respect to calendar years prior to calendar year
122004, the maximum amount includable as "wages" shall be
13determined pursuant to this Section as in effect on January 1,
142006.
15    With respect to the calendar year 2004, the term "wages"
16shall include only the remuneration paid to an individual by
17an employer during that period with respect to employment
18which does not exceed $9,800. With respect to the calendar
19years 2005 through 2009, the term "wages" shall include only
20the remuneration paid to an individual by an employer during
21that period with respect to employment which does not exceed
22the following amounts: $10,500 with respect to the calendar
23year 2005; $11,000 with respect to the calendar year 2006;
24$11,500 with respect to the calendar year 2007; $12,000 with
25respect to the calendar year 2008; and $12,300 with respect to
26the calendar year 2009.

 

 

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1    With respect to the calendar years 2010, 2011, 2020, and
2each calendar year thereafter, the term "wages" shall include
3only the remuneration paid to an individual by an employer
4during that period with respect to employment which does not
5exceed the sum of the wage base adjustment applicable to that
6year pursuant to Section 1400.1, plus the maximum amount
7includable as "wages" pursuant to this subsection with respect
8to the immediately preceding calendar year. With respect to
9calendar year 2012, to offset the loss of revenue to the
10State's account in the unemployment trust fund with respect to
11the first quarter of calendar year 2011 as a result of Section
121506.5 and the changes made by this amendatory Act of the 97th
13General Assembly to Section 1506.3, the term "wages" shall
14include only the remuneration paid to an individual by an
15employer during that period with respect to employment which
16does not exceed $13,560. Except as otherwise provided in
17subsection A-1, with respect to calendar year 2013, the term
18"wages" shall include only the remuneration paid to an
19individual by an employer during that period with respect to
20employment which does not exceed $12,900. With respect to the
21calendar years 2014 through 2019, the term "wages" shall
22include only the remuneration paid to an individual by an
23employer during that period with respect to employment which
24does not exceed $12,960. Notwithstanding any provision to the
25contrary, the maximum amount includable as "wages" pursuant to
26this Section shall not be less than $12,300 or greater than

 

 

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1$12,960 with respect to any calendar year after calendar year
22009 except calendar year 2012 and except as otherwise
3provided in subsection A-1.
4    The remuneration paid to an individual by an employer with
5respect to employment in another State or States, upon which
6contributions were required of such employer under an
7unemployment compensation law of such other State or States,
8shall be included as a part of the remuneration herein
9referred to. For the purposes of this subsection, any
10employing unit which succeeds to the organization, trade, or
11business, or to substantially all of the assets of another
12employing unit, or to the organization, trade, or business, or
13to substantially all of the assets of a distinct severable
14portion of another employing unit, shall be treated as a
15single unit with its predecessor for the calendar year in
16which such succession occurs; any employing unit which is
17owned or controlled by the same interests which own or control
18another employing unit shall be treated as a single unit with
19the unit so owned or controlled by such interests for any
20calendar year throughout which such ownership or control
21exists; and, with respect to any trade or business transfer
22subject to subsection A of Section 1507.1, a transferee, as
23defined in subsection G of Section 1507.1, shall be treated as
24a single unit with the transferor, as defined in subsection G
25of Section 1507.1, for the calendar year in which the transfer
26occurs. This subsection applies only to Sections 1400, 1405A,

 

 

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1and 1500.
2    A-1. If, by March 1, 2013, the payments attributable to
3the changes to subsection A by this or any subsequent
4amendatory Act of the 97th General Assembly do not equal or
5exceed the loss to this State's account in the unemployment
6trust fund as a result of Section 1506.5 and the changes made
7to Section 1506.3 by this or any subsequent amendatory Act of
8the 97th General Assembly, including unrealized interest,
9then, with respect to calendar year 2013, the term "wages"
10shall include only the remuneration paid to an individual by
11an employer during that period with respect to employment
12which does not exceed $13,560.
13    B. The amount of any payment (including any amount paid by
14an employer for insurance or annuities, or into a fund, to
15provide for any such payment), made to, or on behalf of, an
16individual or any of his dependents under a plan or system
17established by an employer which makes provision generally for
18individuals performing services for him (or for such
19individuals generally and their dependents) or for a class or
20classes of such individuals (or for a class or classes of such
21individuals and their dependents), on account of (1) sickness
22or accident disability (except those sickness or accident
23disability payments which would be includable as "wages" in
24Section 3306(b)(2)(A) of the Federal Internal Revenue Code of
251954, in effect on January 1, 1985, such includable payments
26to be attributable in such manner as provided by Section

 

 

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13306(b) of the Federal Internal Revenue Code of 1954, in
2effect on January 1, 1985), or (2) medical or hospitalization
3expenses in connection with sickness or accident disability,
4or (3) death.
5    C. Any payment made to, or on behalf of, an employee or his
6beneficiary which would be excluded from "wages" by
7subparagraph (A), (B), (C), (D), (E), (F) or (G), of Section
83306(b)(5) of the Federal Internal Revenue Code of 1954, in
9effect on January 1, 1985.
10    D. The amount of any payment on account of sickness or
11accident disability, or medical or hospitalization expenses in
12connection with sickness or accident disability, made by an
13employer to, or on behalf of, an individual performing
14services for him after the expiration of six calendar months
15following the last calendar month in which the individual
16performed services for such employer.
17    E. Remuneration paid in any medium other than cash by an
18employing unit to an individual for service in agricultural
19labor as defined in Section 214.
20    F. The amount of any supplemental payment made by an
21employer to an individual performing services for him, other
22than remuneration for services performed, under a shared work
23plan approved by the Director pursuant to Section 407.1.
24(Source: P.A. 97-1, eff. 3-31-11; 97-621, eff. 11-18-11.)
 
25    (820 ILCS 405/401)  (from Ch. 48, par. 401)

 

 

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1    Sec. 401. Weekly Benefit Amount - Dependents' Allowances.
2    (I) If and only if funds from the State treasury are not
3appropriated on or before January 31, 2023 that are dedicated
4to pay all outstanding advances made to the State's account in
5the Unemployment Trust Fund pursuant to Title XII of the
6federal Social Security Act, then this Part (I) is inoperative
7retroactive to January 1, 2023.
8    A. With respect to any week beginning in a benefit year
9beginning prior to January 4, 2004, an individual's weekly
10benefit amount shall be an amount equal to the weekly benefit
11amount as defined in the provisions of this Act as amended and
12in effect on November 18, 2011.
13    B. 1. With respect to any benefit year beginning on or
14after January 4, 2004 and before January 6, 2008, an
15individual's weekly benefit amount shall be 48% of his or her
16prior average weekly wage, rounded (if not already a multiple
17of one dollar) to the next higher dollar; provided, however,
18that the weekly benefit amount cannot exceed the maximum
19weekly benefit amount and cannot be less than $51. Except as
20otherwise provided in this Section, with respect to any
21benefit year beginning on or after January 6, 2008, an
22individual's weekly benefit amount shall be 47% of his or her
23prior average weekly wage, rounded (if not already a multiple
24of one dollar) to the next higher dollar; provided, however,
25that the weekly benefit amount cannot exceed the maximum
26weekly benefit amount and cannot be less than $51. With

 

 

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1respect to any benefit year beginning on or after January 1,
22025 2023 and before January 1, 2026 2024, an individual's
3weekly benefit amount shall be 40.6% 42.4% of his or her prior
4average weekly wage, rounded (if not already a multiple of one
5dollar) to the next higher dollar; provided, however, that the
6weekly benefit amount cannot exceed the maximum weekly benefit
7amount and cannot be less than $51.
8    2. For the purposes of this subsection:
9    An individual's "prior average weekly wage" means the
10total wages for insured work paid to that individual during
11the 2 calendar quarters of his base period in which such total
12wages were highest, divided by 26. If the quotient is not
13already a multiple of one dollar, it shall be rounded to the
14nearest dollar; however if the quotient is equally near 2
15multiples of one dollar, it shall be rounded to the higher
16multiple of one dollar.
17    "Determination date" means June 1 and December 1 of each
18calendar year except that, for the purposes of this Act only,
19there shall be no June 1 determination date in any year.
20    "Determination period" means, with respect to each June 1
21determination date, the 12 consecutive calendar months ending
22on the immediately preceding December 31 and, with respect to
23each December 1 determination date, the 12 consecutive
24calendar months ending on the immediately preceding June 30.
25    "Benefit period" means the 12 consecutive calendar month
26period beginning on the first day of the first calendar month

 

 

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1immediately following a determination date, except that, with
2respect to any calendar year in which there is a June 1
3determination date, "benefit period" shall mean the 6
4consecutive calendar month period beginning on the first day
5of the first calendar month immediately following the
6preceding December 1 determination date and the 6 consecutive
7calendar month period beginning on the first day of the first
8calendar month immediately following the June 1 determination
9date.
10    "Gross wages" means all the wages paid to individuals
11during the determination period immediately preceding a
12determination date for insured work, and reported to the
13Director by employers prior to the first day of the third
14calendar month preceding that date.
15    "Covered employment" for any calendar month means the
16total number of individuals, as determined by the Director,
17engaged in insured work at mid-month.
18    "Average monthly covered employment" means one-twelfth of
19the sum of the covered employment for the 12 months of a
20determination period.
21    "Statewide average annual wage" means the quotient,
22obtained by dividing gross wages by average monthly covered
23employment for the same determination period, rounded (if not
24already a multiple of one cent) to the nearest cent.
25    "Statewide average weekly wage" means the quotient,
26obtained by dividing the statewide average annual wage by 52,

 

 

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1rounded (if not already a multiple of one cent) to the nearest
2cent. Notwithstanding any provision of this Section to the
3contrary, the statewide average weekly wage for any benefit
4period prior to calendar year 2012 shall be as determined by
5the provisions of this Act as amended and in effect on November
618, 2011. Notwithstanding any provisions of this Section to
7the contrary, the statewide average weekly wage for the
8benefit period of calendar year 2012 shall be $856.55 and for
9each calendar year thereafter, the statewide average weekly
10wage shall be the statewide average weekly wage, as determined
11in accordance with this sentence, for the immediately
12preceding benefit period plus (or minus) an amount equal to
13the percentage change in the statewide average weekly wage, as
14computed in accordance with the first sentence of this
15paragraph, between the 2 immediately preceding benefit
16periods, multiplied by the statewide average weekly wage, as
17determined in accordance with this sentence, for the
18immediately preceding benefit period. However, for purposes of
19the Workers' Compensation Act, the statewide average weekly
20wage will be computed using June 1 and December 1
21determination dates of each calendar year and such
22determination shall not be subject to the limitation of the
23statewide average weekly wage as computed in accordance with
24the preceding sentence of this paragraph.
25    With respect to any week beginning in a benefit year
26beginning prior to January 4, 2004, "maximum weekly benefit

 

 

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1amount" with respect to each week beginning within a benefit
2period shall be as defined in the provisions of this Act as
3amended and in effect on November 18, 2011.
4    With respect to any benefit year beginning on or after
5January 4, 2004 and before January 6, 2008, "maximum weekly
6benefit amount" with respect to each week beginning within a
7benefit period means 48% of the statewide average weekly wage,
8rounded (if not already a multiple of one dollar) to the next
9higher dollar.
10    Except as otherwise provided in this Section, with respect
11to any benefit year beginning on or after January 6, 2008,
12"maximum weekly benefit amount" with respect to each week
13beginning within a benefit period means 47% of the statewide
14average weekly wage, rounded (if not already a multiple of one
15dollar) to the next higher dollar.
16    With respect to any benefit year beginning on or after
17January 1, 2025 2023 and before January 1, 2026 2024, "maximum
18weekly benefit amount" with respect to each week beginning
19within a benefit period means 40.6% 42.4% of the statewide
20average weekly wage, rounded (if not already a multiple of one
21dollar) to the next higher dollar.
22    C. With respect to any week beginning in a benefit year
23beginning prior to January 4, 2004, an individual's
24eligibility for a dependent allowance with respect to a
25nonworking spouse or one or more dependent children shall be
26as defined by the provisions of this Act as amended and in

 

 

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1effect on November 18, 2011.
2    With respect to any benefit year beginning on or after
3January 4, 2004 and before January 6, 2008, an individual to
4whom benefits are payable with respect to any week shall, in
5addition to those benefits, be paid, with respect to such
6week, as follows: in the case of an individual with a
7nonworking spouse, 9% of his or her prior average weekly wage,
8rounded (if not already a multiple of one dollar) to the next
9higher dollar, provided, that the total amount payable to the
10individual with respect to a week shall not exceed 57% of the
11statewide average weekly wage, rounded (if not already a
12multiple of one dollar) to the next higher dollar; and in the
13case of an individual with a dependent child or dependent
14children, 17.2% of his or her prior average weekly wage,
15rounded (if not already a multiple of one dollar) to the next
16higher dollar, provided that the total amount payable to the
17individual with respect to a week shall not exceed 65.2% of the
18statewide average weekly wage, rounded (if not already a
19multiple of one dollar) to the next higher dollar.
20    With respect to any benefit year beginning on or after
21January 6, 2008 and before January 1, 2010, an individual to
22whom benefits are payable with respect to any week shall, in
23addition to those benefits, be paid, with respect to such
24week, as follows: in the case of an individual with a
25nonworking spouse, 9% of his or her prior average weekly wage,
26rounded (if not already a multiple of one dollar) to the next

 

 

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1higher dollar, provided, that the total amount payable to the
2individual with respect to a week shall not exceed 56% of the
3statewide average weekly wage, rounded (if not already a
4multiple of one dollar) to the next higher dollar; and in the
5case of an individual with a dependent child or dependent
6children, 18.2% of his or her prior average weekly wage,
7rounded (if not already a multiple of one dollar) to the next
8higher dollar, provided that the total amount payable to the
9individual with respect to a week shall not exceed 65.2% of the
10statewide average weekly wage, rounded (if not already a
11multiple of one dollar) to the next higher dollar.
12    The additional amount paid pursuant to this subsection in
13the case of an individual with a dependent child or dependent
14children shall be referred to as the "dependent child
15allowance", and the percentage rate by which an individual's
16prior average weekly wage is multiplied pursuant to this
17subsection to calculate the dependent child allowance shall be
18referred to as the "dependent child allowance rate".
19    Except as otherwise provided in this Section, with respect
20to any benefit year beginning on or after January 1, 2010, an
21individual to whom benefits are payable with respect to any
22week shall, in addition to those benefits, be paid, with
23respect to such week, as follows: in the case of an individual
24with a nonworking spouse, the greater of (i) 9% of his or her
25prior average weekly wage, rounded (if not already a multiple
26of one dollar) to the next higher dollar, or (ii) $15, provided

 

 

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1that the total amount payable to the individual with respect
2to a week shall not exceed 56% of the statewide average weekly
3wage, rounded (if not already a multiple of one dollar) to the
4next higher dollar; and in the case of an individual with a
5dependent child or dependent children, the greater of (i) the
6product of the dependent child allowance rate multiplied by
7his or her prior average weekly wage, rounded (if not already a
8multiple of one dollar) to the next higher dollar, or (ii) the
9lesser of $50 or 50% of his or her weekly benefit amount,
10rounded (if not already a multiple of one dollar) to the next
11higher dollar, provided that the total amount payable to the
12individual with respect to a week shall not exceed the product
13of the statewide average weekly wage multiplied by the sum of
1447% plus the dependent child allowance rate, rounded (if not
15already a multiple of one dollar) to the next higher dollar.
16    With respect to any benefit year beginning on or after
17January 1, 2025 2023 and before January 1, 2026 2024, an
18individual to whom benefits are payable with respect to any
19week shall, in addition to those benefits, be paid, with
20respect to such week, as follows: in the case of an individual
21with a nonworking spouse, the greater of (i) 9% of his or her
22prior average weekly wage, rounded (if not already a multiple
23of one dollar) to the next higher dollar, or (ii) $15, provided
24that the total amount payable to the individual with respect
25to a week shall not exceed 49.6% 51.4% of the statewide average
26weekly wage, rounded (if not already a multiple of one dollar)

 

 

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1to the next higher dollar; and in the case of an individual
2with a dependent child or dependent children, the greater of
3(i) the product of the dependent child allowance rate
4multiplied by his or her prior average weekly wage, rounded
5(if not already a multiple of one dollar) to the next higher
6dollar, or (ii) the lesser of $50 or 50% of his or her weekly
7benefit amount, rounded (if not already a multiple of one
8dollar) to the next higher dollar, provided that the total
9amount payable to the individual with respect to a week shall
10not exceed the product of the statewide average weekly wage
11multiplied by the sum of 40.6% 42.4% plus the dependent child
12allowance rate, rounded (if not already a multiple of one
13dollar) to the next higher dollar.
14    With respect to each benefit year beginning after calendar
15year 2012, the dependent child allowance rate shall be the sum
16of the allowance adjustment applicable pursuant to Section
171400.1 to the calendar year in which the benefit year begins,
18plus the dependent child allowance rate with respect to each
19benefit year beginning in the immediately preceding calendar
20year, except as otherwise provided in this subsection. The
21dependent child allowance rate with respect to each benefit
22year beginning in calendar year 2010 shall be 17.9%. The
23dependent child allowance rate with respect to each benefit
24year beginning in calendar year 2011 shall be 17.4%. The
25dependent child allowance rate with respect to each benefit
26year beginning in calendar year 2012 shall be 17.0% and, with

 

 

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1respect to each benefit year beginning after calendar year
22012, shall not be less than 17.0% or greater than 17.9%.
3    For the purposes of this subsection:
4    "Dependent" means a child or a nonworking spouse.
5    "Child" means a natural child, stepchild, or adopted child
6of an individual claiming benefits under this Act or a child
7who is in the custody of any such individual by court order,
8for whom the individual is supplying and, for at least 90
9consecutive days (or for the duration of the parental
10relationship if it has existed for less than 90 days)
11immediately preceding any week with respect to which the
12individual has filed a claim, has supplied more than one-half
13the cost of support, or has supplied at least 1/4 of the cost
14of support if the individual and the other parent, together,
15are supplying and, during the aforesaid period, have supplied
16more than one-half the cost of support, and are, and were
17during the aforesaid period, members of the same household;
18and who, on the first day of such week (a) is under 18 years of
19age, or (b) is, and has been during the immediately preceding
2090 days, unable to work because of illness or other
21disability: provided, that no person who has been determined
22to be a child of an individual who has been allowed benefits
23with respect to a week in the individual's benefit year shall
24be deemed to be a child of the other parent, and no other
25person shall be determined to be a child of such other parent,
26during the remainder of that benefit year.

 

 

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1    "Nonworking spouse" means the lawful husband or wife of an
2individual claiming benefits under this Act, for whom more
3than one-half the cost of support has been supplied by the
4individual for at least 90 consecutive days (or for the
5duration of the marital relationship if it has existed for
6less than 90 days) immediately preceding any week with respect
7to which the individual has filed a claim, but only if the
8nonworking spouse is currently ineligible to receive benefits
9under this Act by reason of the provisions of Section 500E.
10    An individual who was obligated by law to provide for the
11support of a child or of a nonworking spouse for the aforesaid
12period of 90 consecutive days, but was prevented by illness or
13injury from doing so, shall be deemed to have provided more
14than one-half the cost of supporting the child or nonworking
15spouse for that period.
16    (II) This Part (II) becomes operative if and only if funds
17from the State treasury are not appropriated on or before
18January 31, 2023 that are dedicated to pay all outstanding
19advances made to the State's account in the Unemployment Trust
20Fund pursuant to Title XII of the federal Social Security Act.
21If this Part (II) becomes operative, it is operative
22retroactive to January 1, 2023.
23    A. With respect to any week beginning in a benefit year
24beginning prior to January 4, 2004, an individual's weekly
25benefit amount shall be an amount equal to the weekly benefit
26amount as defined in the provisions of this Act as amended and

 

 

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1in effect on November 18, 2011.
2    B. 1. With respect to any benefit year beginning on or
3after January 4, 2004 and before January 6, 2008, an
4individual's weekly benefit amount shall be 48% of his or her
5prior average weekly wage, rounded (if not already a multiple
6of one dollar) to the next higher dollar; provided, however,
7that the weekly benefit amount cannot exceed the maximum
8weekly benefit amount and cannot be less than $51. Except as
9otherwise provided in this Section, with respect to any
10benefit year beginning on or after January 6, 2008, an
11individual's weekly benefit amount shall be 47% of his or her
12prior average weekly wage, rounded (if not already a multiple
13of one dollar) to the next higher dollar; provided, however,
14that the weekly benefit amount cannot exceed the maximum
15weekly benefit amount and cannot be less than $51. With
16respect to any benefit year beginning on or after January 1,
172024 and before January 1, 2025, an individual's weekly
18benefit amount shall be 40.6% of his or her prior average
19weekly wage, rounded (if not already a multiple of one dollar)
20to the next higher dollar; provided, however, that the weekly
21benefit amount cannot exceed the maximum weekly benefit amount
22and cannot be less than $51.
23    2. For the purposes of this subsection:
24    An individual's "prior average weekly wage" means the
25total wages for insured work paid to that individual during
26the 2 calendar quarters of his base period in which such total

 

 

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1wages were highest, divided by 26. If the quotient is not
2already a multiple of one dollar, it shall be rounded to the
3nearest dollar; however if the quotient is equally near 2
4multiples of one dollar, it shall be rounded to the higher
5multiple of one dollar.
6    "Determination date" means June 1 and December 1 of each
7calendar year except that, for the purposes of this Act only,
8there shall be no June 1 determination date in any year.
9    "Determination period" means, with respect to each June 1
10determination date, the 12 consecutive calendar months ending
11on the immediately preceding December 31 and, with respect to
12each December 1 determination date, the 12 consecutive
13calendar months ending on the immediately preceding June 30.
14    "Benefit period" means the 12 consecutive calendar month
15period beginning on the first day of the first calendar month
16immediately following a determination date, except that, with
17respect to any calendar year in which there is a June 1
18determination date, "benefit period" shall mean the 6
19consecutive calendar month period beginning on the first day
20of the first calendar month immediately following the
21preceding December 1 determination date and the 6 consecutive
22calendar month period beginning on the first day of the first
23calendar month immediately following the June 1 determination
24date.
25    "Gross wages" means all the wages paid to individuals
26during the determination period immediately preceding a

 

 

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1determination date for insured work, and reported to the
2Director by employers prior to the first day of the third
3calendar month preceding that date.
4    "Covered employment" for any calendar month means the
5total number of individuals, as determined by the Director,
6engaged in insured work at mid-month.
7    "Average monthly covered employment" means one-twelfth of
8the sum of the covered employment for the 12 months of a
9determination period.
10    "Statewide average annual wage" means the quotient,
11obtained by dividing gross wages by average monthly covered
12employment for the same determination period, rounded (if not
13already a multiple of one cent) to the nearest cent.
14    "Statewide average weekly wage" means the quotient,
15obtained by dividing the statewide average annual wage by 52,
16rounded (if not already a multiple of one cent) to the nearest
17cent. Notwithstanding any provision of this Section to the
18contrary, the statewide average weekly wage for any benefit
19period prior to calendar year 2012 shall be as determined by
20the provisions of this Act as amended and in effect on November
2118, 2011. Notwithstanding any provisions of this Section to
22the contrary, the statewide average weekly wage for the
23benefit period of calendar year 2012 shall be $856.55 and for
24each calendar year thereafter, the statewide average weekly
25wage shall be the statewide average weekly wage, as determined
26in accordance with this sentence, for the immediately

 

 

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1preceding benefit period plus (or minus) an amount equal to
2the percentage change in the statewide average weekly wage, as
3computed in accordance with the first sentence of this
4paragraph, between the 2 immediately preceding benefit
5periods, multiplied by the statewide average weekly wage, as
6determined in accordance with this sentence, for the
7immediately preceding benefit period. However, for purposes of
8the Workers' Compensation Act, the statewide average weekly
9wage will be computed using June 1 and December 1
10determination dates of each calendar year and such
11determination shall not be subject to the limitation of the
12statewide average weekly wage as computed in accordance with
13the preceding sentence of this paragraph.
14    With respect to any week beginning in a benefit year
15beginning prior to January 4, 2004, "maximum weekly benefit
16amount" with respect to each week beginning within a benefit
17period shall be as defined in the provisions of this Act as
18amended and in effect on November 18, 2011.
19    With respect to any benefit year beginning on or after
20January 4, 2004 and before January 6, 2008, "maximum weekly
21benefit amount" with respect to each week beginning within a
22benefit period means 48% of the statewide average weekly wage,
23rounded (if not already a multiple of one dollar) to the next
24higher dollar.
25    Except as otherwise provided in this Section, with respect
26to any benefit year beginning on or after January 6, 2008,

 

 

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1"maximum weekly benefit amount" with respect to each week
2beginning within a benefit period means 47% of the statewide
3average weekly wage, rounded (if not already a multiple of one
4dollar) to the next higher dollar.
5    With respect to any benefit year beginning on or after
6January 1, 2024 and before January 1, 2025, "maximum weekly
7benefit amount" with respect to each week beginning within a
8benefit period means 40.6% of the statewide average weekly
9wage, rounded (if not already a multiple of one dollar) to the
10next higher dollar.
11    C. With respect to any week beginning in a benefit year
12beginning prior to January 4, 2004, an individual's
13eligibility for a dependent allowance with respect to a
14nonworking spouse or one or more dependent children shall be
15as defined by the provisions of this Act as amended and in
16effect on November 18, 2011.
17    With respect to any benefit year beginning on or after
18January 4, 2004 and before January 6, 2008, an individual to
19whom benefits are payable with respect to any week shall, in
20addition to those benefits, be paid, with respect to such
21week, as follows: in the case of an individual with a
22nonworking spouse, 9% of his or her prior average weekly wage,
23rounded (if not already a multiple of one dollar) to the next
24higher dollar, provided, that the total amount payable to the
25individual with respect to a week shall not exceed 57% of the
26statewide average weekly wage, rounded (if not already a

 

 

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1multiple of one dollar) to the next higher dollar; and in the
2case of an individual with a dependent child or dependent
3children, 17.2% of his or her prior average weekly wage,
4rounded (if not already a multiple of one dollar) to the next
5higher dollar, provided that the total amount payable to the
6individual with respect to a week shall not exceed 65.2% of the
7statewide average weekly wage, rounded (if not already a
8multiple of one dollar) to the next higher dollar.
9    With respect to any benefit year beginning on or after
10January 6, 2008 and before January 1, 2010, an individual to
11whom benefits are payable with respect to any week shall, in
12addition to those benefits, be paid, with respect to such
13week, as follows: in the case of an individual with a
14nonworking spouse, 9% of his or her prior average weekly wage,
15rounded (if not already a multiple of one dollar) to the next
16higher dollar, provided, that the total amount payable to the
17individual with respect to a week shall not exceed 56% of the
18statewide average weekly wage, rounded (if not already a
19multiple of one dollar) to the next higher dollar; and in the
20case of an individual with a dependent child or dependent
21children, 18.2% of his or her prior average weekly wage,
22rounded (if not already a multiple of one dollar) to the next
23higher dollar, provided that the total amount payable to the
24individual with respect to a week shall not exceed 65.2% of the
25statewide average weekly wage, rounded (if not already a
26multiple of one dollar) to the next higher dollar.

 

 

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1    The additional amount paid pursuant to this subsection in
2the case of an individual with a dependent child or dependent
3children shall be referred to as the "dependent child
4allowance", and the percentage rate by which an individual's
5prior average weekly wage is multiplied pursuant to this
6subsection to calculate the dependent child allowance shall be
7referred to as the "dependent child allowance rate".
8    Except as otherwise provided in this Section, with respect
9to any benefit year beginning on or after January 1, 2010, an
10individual to whom benefits are payable with respect to any
11week shall, in addition to those benefits, be paid, with
12respect to such week, as follows: in the case of an individual
13with a nonworking spouse, the greater of (i) 9% of his or her
14prior average weekly wage, rounded (if not already a multiple
15of one dollar) to the next higher dollar, or (ii) $15, provided
16that the total amount payable to the individual with respect
17to a week shall not exceed 56% of the statewide average weekly
18wage, rounded (if not already a multiple of one dollar) to the
19next higher dollar; and in the case of an individual with a
20dependent child or dependent children, the greater of (i) the
21product of the dependent child allowance rate multiplied by
22his or her prior average weekly wage, rounded (if not already a
23multiple of one dollar) to the next higher dollar, or (ii) the
24lesser of $50 or 50% of his or her weekly benefit amount,
25rounded (if not already a multiple of one dollar) to the next
26higher dollar, provided that the total amount payable to the

 

 

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1individual with respect to a week shall not exceed the product
2of the statewide average weekly wage multiplied by the sum of
347% plus the dependent child allowance rate, rounded (if not
4already a multiple of one dollar) to the next higher dollar.
5    With respect to any benefit year beginning on or after
6January 1, 2024 and before January 1, 2025, an individual to
7whom benefits are payable with respect to any week shall, in
8addition to those benefits, be paid, with respect to such
9week, as follows: in the case of an individual with a
10nonworking spouse, the greater of (i) 9% of his or her prior
11average weekly wage, rounded (if not already a multiple of one
12dollar) to the next higher dollar, or (ii) $15, provided that
13the total amount payable to the individual with respect to a
14week shall not exceed 49.6% of the statewide average weekly
15wage, rounded (if not already a multiple of one dollar) to the
16next higher dollar; and in the case of an individual with a
17dependent child or dependent children, the greater of (i) the
18product of the dependent child allowance rate multiplied by
19his or her prior average weekly wage, rounded (if not already a
20multiple of one dollar) to the next higher dollar, or (ii) the
21lesser of $50 or 50% of his or her weekly benefit amount,
22rounded (if not already a multiple of one dollar) to the next
23higher dollar, provided that the total amount payable to the
24individual with respect to a week shall not exceed the product
25of the statewide average weekly wage multiplied by the sum of
2640.6% plus the dependent child allowance rate, rounded (if not

 

 

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1already a multiple of one dollar) to the next higher dollar.
2    With respect to each benefit year beginning after calendar
3year 2012, the dependent child allowance rate shall be the sum
4of the allowance adjustment applicable pursuant to Section
51400.1 to the calendar year in which the benefit year begins,
6plus the dependent child allowance rate with respect to each
7benefit year beginning in the immediately preceding calendar
8year, except as otherwise provided in this subsection. The
9dependent child allowance rate with respect to each benefit
10year beginning in calendar year 2010 shall be 17.9%. The
11dependent child allowance rate with respect to each benefit
12year beginning in calendar year 2011 shall be 17.4%. The
13dependent child allowance rate with respect to each benefit
14year beginning in calendar year 2012 shall be 17.0% and, with
15respect to each benefit year beginning after calendar year
162012, shall not be less than 17.0% or greater than 17.9%.
17    For the purposes of this subsection:
18    "Dependent" means a child or a nonworking spouse.
19    "Child" means a natural child, stepchild, or adopted child
20of an individual claiming benefits under this Act or a child
21who is in the custody of any such individual by court order,
22for whom the individual is supplying and, for at least 90
23consecutive days (or for the duration of the parental
24relationship if it has existed for less than 90 days)
25immediately preceding any week with respect to which the
26individual has filed a claim, has supplied more than one-half

 

 

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1the cost of support, or has supplied at least 1/4 of the cost
2of support if the individual and the other parent, together,
3are supplying and, during the aforesaid period, have supplied
4more than one-half the cost of support, and are, and were
5during the aforesaid period, members of the same household;
6and who, on the first day of such week (a) is under 18 years of
7age, or (b) is, and has been during the immediately preceding
890 days, unable to work because of illness or other
9disability: provided, that no person who has been determined
10to be a child of an individual who has been allowed benefits
11with respect to a week in the individual's benefit year shall
12be deemed to be a child of the other parent, and no other
13person shall be determined to be a child of such other parent,
14during the remainder of that benefit year.
15    "Nonworking spouse" means the lawful husband or wife of an
16individual claiming benefits under this Act, for whom more
17than one-half the cost of support has been supplied by the
18individual for at least 90 consecutive days (or for the
19duration of the marital relationship if it has existed for
20less than 90 days) immediately preceding any week with respect
21to which the individual has filed a claim, but only if the
22nonworking spouse is currently ineligible to receive benefits
23under this Act by reason of the provisions of Section 500E.
24    An individual who was obligated by law to provide for the
25support of a child or of a nonworking spouse for the aforesaid
26period of 90 consecutive days, but was prevented by illness or

 

 

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1injury from doing so, shall be deemed to have provided more
2than one-half the cost of supporting the child or nonworking
3spouse for that period.
4(Source: P.A. 101-423, eff. 1-1-20; 101-633, eff. 6-5-20;
5102-671, eff. 11-30-21; 102-700, eff. 4-19-22.)
 
6    (820 ILCS 405/403)  (from Ch. 48, par. 403)
7    Sec. 403. Maximum total amount of benefits.
8    (I) If and only if funds from the State treasury are not
9appropriated on or before January 31, 2023 that are dedicated
10to pay all outstanding advances made to the State's account in
11the Unemployment Trust Fund pursuant to Title XII of the
12federal Social Security Act, then this Part (I) is inoperative
13retroactive to January 1, 2023.
14    A. With respect to any benefit year beginning prior to
15September 30, 1979, any otherwise eligible individual shall be
16entitled, during such benefit year, to a maximum total amount
17of benefits as shall be determined in the manner set forth in
18this Act as amended and in effect on November 9, 1977.
19    B. With respect to any benefit year beginning on or after
20September 30, 1979, except as otherwise provided in this
21Section, any otherwise eligible individual shall be entitled,
22during such benefit year, to a maximum total amount of
23benefits equal to 26 times his or her weekly benefit amount
24plus dependents' allowances, or to the total wages for insured
25work paid to such individual during the individual's base

 

 

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1period, whichever amount is smaller. With respect to any
2benefit year beginning in calendar year 2012, any otherwise
3eligible individual shall be entitled, during such benefit
4year, to a maximum total amount of benefits equal to 25 times
5his or her weekly benefit amount plus dependents' allowances,
6or to the total wages for insured work paid to such individual
7during the individual's base period, whichever amount is
8smaller. With respect to any benefit year beginning on or
9after January 1, 2025 2023 and before January 1, 2026 2024, any
10otherwise eligible individual shall be entitled, during such
11benefit year, to a maximum total amount of benefits equal to 23
1224 times his or her weekly benefit amount plus dependents'
13allowances, or to the total wages for insured work paid to such
14individual during the individual's base period, whichever
15amount is smaller.
16    (II) This Part (II) becomes operative if and only if funds
17from the State treasury are not appropriated on or before
18January 31, 2023 that are dedicated to pay all outstanding
19advances made to the State's account in the Unemployment Trust
20Fund pursuant to Title XII of the federal Social Security Act.
21If this Part (II) becomes operative, it is operative
22retroactive to January 1, 2023.
23    A. With respect to any benefit year beginning prior to
24September 30, 1979, any otherwise eligible individual shall be
25entitled, during such benefit year, to a maximum total amount
26of benefits as shall be determined in the manner set forth in

 

 

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1this Act as amended and in effect on November 9, 1977.
2    B. With respect to any benefit year beginning on or after
3September 30, 1979, except as otherwise provided in this
4Section, any otherwise eligible individual shall be entitled,
5during such benefit year, to a maximum total amount of
6benefits equal to 26 times his or her weekly benefit amount
7plus dependents' allowances, or to the total wages for insured
8work paid to such individual during the individual's base
9period, whichever amount is smaller. With respect to any
10benefit year beginning in calendar year 2012, any otherwise
11eligible individual shall be entitled, during such benefit
12year, to a maximum total amount of benefits equal to 25 times
13his or her weekly benefit amount plus dependents' allowances,
14or to the total wages for insured work paid to such individual
15during the individual's base period, whichever amount is
16smaller. With respect to any benefit year beginning on or
17after January 1, 2024 and before January 1, 2025, any
18otherwise eligible individual shall be entitled, during such
19benefit year, to a maximum total amount of benefits equal to 23
20times his or her weekly benefit amount plus dependents'
21allowances, or to the total wages for insured work paid to such
22individual during the individual's base period, whichever
23amount is smaller.
24(Source: P.A. 101-423, eff. 1-1-20; 102-671, eff. 11-30-21;
25102-700, eff. 4-19-22.)
 

 

 

SB1698 Enrolled- 34 -LRB102 15409 LNS 20772 b

1    (820 ILCS 405/1400.1)
2    Sec. 1400.1. Solvency Adjustments.     (I) If and only if
3funds from the State treasury are not appropriated on or
4before January 31, 2023 that are dedicated to pay all
5outstanding advances made to the State's account in the
6Unemployment Trust Fund pursuant to Title XII of the federal
7Social Security Act, then this Part (I) is inoperative
8retroactive to January 1, 2023.
9As used in this Section, "prior year's trust fund balance"
10means the net amount standing to the credit of this State's
11account in the unemployment trust fund (less all outstanding
12advances to that account, including but not limited to
13advances pursuant to Title XII of the federal Social Security
14Act) as of June 30 of the immediately preceding calendar year.
15    The wage base adjustment, rate adjustment, and allowance
16adjustment applicable to any calendar year prior to 2023 shall
17be as determined pursuant to this Section as in effect prior to
18the effective date of this amendatory Act of the 102nd General
19Assembly.
20    The wage base adjustment, rate adjustment, and allowance
21adjustment applicable to any calendar year after calendar year
222023 and each calendar year thereafter 2009 shall be as
23follows:
24        If the prior year's trust fund balance is less than
25    $525,000,000 $300,000,000, the wage base adjustment shall
26    be $220, the rate adjustment shall be 0.05%, and the

 

 

SB1698 Enrolled- 35 -LRB102 15409 LNS 20772 b

1    allowance adjustment shall be -0.3% absolute.
2        If the prior year's trust fund balance is equal to or
3    greater than $525,000,000 $300,000,000 but less than
4    $1,225,000,000 $700,000,000, the wage base adjustment
5    shall be $150, the rate adjustment shall be 0.025%, and
6    the allowance adjustment shall be -0.2% absolute.
7        If the prior year's trust fund balance is equal to or
8    greater than $1,225,000,000 $700,000,000 but less than
9    $1,750,000,000 $1,000,000,000, the wage base adjustment
10    shall be $75, the rate adjustment shall be 0, and the
11    allowance adjustment shall be -0.1% absolute.
12        If the prior year's trust fund balance is equal to or
13    greater than $1,750,000,000 $1,000,000,000 but less than
14    $2,275,000,000 $1,300,000,000, the wage base adjustment
15    shall be -$75, the rate adjustment shall be 0, and the
16    allowance adjustment shall be 0.1% absolute.
17        If the prior year's trust fund balance is equal to or
18    greater than $2,275,000,000 $1,300,000,000 but less than
19    $2,975,000,000 $1,700,000,000, the wage base adjustment
20    shall be -$150, the rate adjustment shall be -0.025%, and
21    the allowance adjustment shall be 0.2% absolute.
22        If the prior year's trust fund balance is equal to or
23    greater than $2,975,000,000 $1,700,000,000, the wage base
24    adjustment shall be -$220, the rate adjustment shall be -
25    0.05%, and the allowance adjustment shall be 0.3%
26    absolute.

 

 

SB1698 Enrolled- 36 -LRB102 15409 LNS 20772 b

1    (II) This Part (II) becomes operative if and only if funds
2from the State treasury are not appropriated on or before
3January 31, 2023 that are dedicated to pay all outstanding
4advances made to the State's account in the Unemployment Trust
5Fund pursuant to Title XII of the federal Social Security Act.
6If this Part (II) becomes operative, it is operative
7retroactive to January 1, 2023.
8As used in this Section, "prior year's trust fund balance"
9means the net amount standing to the credit of this State's
10account in the unemployment trust fund (less all outstanding
11advances to that account, including but not limited to
12advances pursuant to Title XII of the federal Social Security
13Act) as of June 30 of the immediately preceding calendar year.
14    The wage base adjustment, rate adjustment, and allowance
15adjustment applicable to any calendar year after calendar year
162009 shall be as follows:
17        If the prior year's trust fund balance is less than
18    $300,000,000, the wage base adjustment shall be $220, the
19    rate adjustment shall be 0.05%, and the allowance
20    adjustment shall be -0.3% absolute.
21        If the prior year's trust fund balance is equal to or
22    greater than $300,000,000 but less than $700,000,000, the
23    wage base adjustment shall be $150, the rate adjustment
24    shall be 0.025%, and the allowance adjustment shall be -
25    0.2% absolute.
26        If the prior year's trust fund balance is equal to or

 

 

SB1698 Enrolled- 37 -LRB102 15409 LNS 20772 b

1    greater than $700,000,000 but less than $1,000,000,000,
2    the wage base adjustment shall be $75, the rate adjustment
3    shall be 0, and the allowance adjustment shall be -0.1%
4    absolute.
5        If the prior year's trust fund balance is equal to or
6    greater than $1,000,000,000 but less than $1,300,000,000,
7    the wage base adjustment shall be -$75, the rate
8    adjustment shall be 0, and the allowance adjustment shall
9    be 0.1% absolute.
10        If the prior year's trust fund balance is equal to or
11    greater than $1,300,000,000 but less than $1,700,000,000,
12    the wage base adjustment shall be -$150, the rate
13    adjustment shall be -0.025%, and the allowance adjustment
14    shall be 0.2% absolute.
15        If the prior year's trust fund balance is equal to or
16    greater than $1,700,000,000, the wage base adjustment
17    shall be -$220, the rate adjustment shall be -0.05%, and
18    the allowance adjustment shall be 0.3% absolute.
19(Source: P.A. 93-634, eff. 1-1-04.)
 
20    (820 ILCS 405/1505)  (from Ch. 48, par. 575)
21    Sec. 1505. Adjustment of state experience factor.     (I)
22If and only if funds from the State treasury are not
23appropriated on or before January 31, 2023 that are dedicated
24to pay all outstanding advances made to the State's account in
25the Unemployment Trust Fund pursuant to Title XII of the

 

 

SB1698 Enrolled- 38 -LRB102 15409 LNS 20772 b

1federal Social Security Act, then this Part (I) is inoperative
2retroactive to January 1, 2023.
3The state experience factor shall be adjusted in accordance
4with the following provisions:
5    A. For calendar years prior to 1988, the state experience
6factor shall be adjusted in accordance with the provisions of
7this Act as amended and in effect on November 18, 2011.
8    B. (Blank).
9    C. For calendar year 1988 and each calendar year
10thereafter, for which the state experience factor is being
11determined.
12        1. For every $50,000,000 (or fraction thereof) by
13    which the adjusted trust fund balance falls below the
14    target balance set forth in this subsection, the state
15    experience factor for the succeeding year shall be
16    increased one percent absolute.
17        For every $50,000,000 (or fraction thereof) by which
18    the adjusted trust fund balance exceeds the target balance
19    set forth in this subsection, the state experience factor
20    for the succeeding year shall be decreased by one percent
21    absolute.
22        The target balance in each calendar year prior to 2003
23    is $750,000,000. The target balance in calendar year 2003
24    is $920,000,000. The target balance in calendar year 2004
25    is $960,000,000. The target balance in calendar year 2005
26    and each calendar year through 2022 thereafter is

 

 

SB1698 Enrolled- 39 -LRB102 15409 LNS 20772 b

1    $1,000,000,000. The target balance in calendar year 2023
2    and each calendar year thereafter is $1,750,000,000.
3        2. For the purposes of this subsection:
4        "Net trust fund balance" is the amount standing to the
5    credit of this State's account in the unemployment trust
6    fund as of June 30 of the calendar year immediately
7    preceding the year for which a state experience factor is
8    being determined.
9        "Adjusted trust fund balance" is the net trust fund
10    balance minus the sum of the benefit reserves for fund
11    building for July 1, 1987 through June 30 of the year prior
12    to the year for which the state experience factor is being
13    determined. The adjusted trust fund balance shall not be
14    less than zero. If the preceding calculation results in a
15    number which is less than zero, the amount by which it is
16    less than zero shall reduce the sum of the benefit
17    reserves for fund building for subsequent years.
18        For the purpose of determining the state experience
19    factor for 1989 and for each calendar year thereafter, the
20    following "benefit reserves for fund building" shall apply
21    for each state experience factor calculation in which that
22    12 month period is applicable:
23            a. For the 12 month period ending on June 30, 1988,
24        the "benefit reserve for fund building" shall be
25        8/104th of the total benefits paid from January 1,
26        1988 through June 30, 1988.

 

 

SB1698 Enrolled- 40 -LRB102 15409 LNS 20772 b

1            b. For the 12 month period ending on June 30, 1989,
2        the "benefit reserve for fund building" shall be the
3        sum of:
4                i. 8/104ths of the total benefits paid from
5            July 1, 1988 through December 31, 1988, plus
6                ii. 4/108ths of the total benefits paid from
7            January 1, 1989 through June 30, 1989.
8            c. For the 12 month period ending on June 30, 1990,
9        the "benefit reserve for fund building" shall be
10        4/108ths of the total benefits paid from July 1, 1989
11        through December 31, 1989.
12            d. For 1992 and for each calendar year thereafter,
13        the "benefit reserve for fund building" for the 12
14        month period ending on June 30, 1991 and for each
15        subsequent 12 month period shall be zero.
16        3. Notwithstanding the preceding provisions of this
17    subsection, for calendar years 1988 through 2003, the
18    state experience factor shall not be increased or
19    decreased by more than 15 percent absolute.
20    D. Notwithstanding the provisions of subsection C, the
21adjusted state experience factor:
22        1. Shall be 111 percent for calendar year 1988;
23        2. Shall not be less than 75 percent nor greater than
24    135 percent for calendar years 1989 through 2003; and
25    shall not be less than 75% nor greater than 150% for
26    calendar year 2004 and each calendar year thereafter, not

 

 

SB1698 Enrolled- 41 -LRB102 15409 LNS 20772 b

1    counting any increase pursuant to subsection D-1, D-2, or
2    D-3;
3        3. Shall not be decreased by more than 5 percent
4    absolute for any calendar year, beginning in calendar year
5    1989 and through calendar year 1992, by more than 6%
6    absolute for calendar years 1993 through 1995, by more
7    than 10% absolute for calendar years 1999 through 2003 and
8    by more than 12% absolute for calendar year 2004 and each
9    calendar year thereafter, from the adjusted state
10    experience factor of the calendar year preceding the
11    calendar year for which the adjusted state experience
12    factor is being determined;
13        4. Shall not be increased by more than 15% absolute
14    for calendar year 1993, by more than 14% absolute for
15    calendar years 1994 and 1995, by more than 10% absolute
16    for calendar years 1999 through 2003 and by more than 16%
17    absolute for calendar year 2004 and each calendar year
18    thereafter, from the adjusted state experience factor for
19    the calendar year preceding the calendar year for which
20    the adjusted state experience factor is being determined;
21        5. Shall be 100% for calendar years 1996, 1997, and
22    1998.
23    D-1. The adjusted state experience factor for each of
24calendar years 2013 through 2015 shall be increased by 5%
25absolute above the adjusted state experience factor as
26calculated without regard to this subsection. The adjusted

 

 

SB1698 Enrolled- 42 -LRB102 15409 LNS 20772 b

1state experience factor for each of calendar years 2016
2through 2018 shall be increased by 6% absolute above the
3adjusted state experience factor as calculated without regard
4to this subsection. The increase in the adjusted state
5experience factor for calendar year 2018 pursuant to this
6subsection shall not be counted for purposes of applying
7paragraph 3 or 4 of subsection D to the calculation of the
8adjusted state experience factor for calendar year 2019.
9    D-2. (Blank).
10    D-3. The adjusted state experience factor for calendar
11year 2025 2023 shall be increased by 20% 16% absolute above the
12adjusted state experience factor as calculated without regard
13to this subsection. The increase in the adjusted state
14experience factor for calendar year 2025 2023 pursuant to this
15subsection shall not be counted for purposes of applying
16paragraph 3 or 4 of subsection D to the calculation of the
17adjusted state experience factor for calendar year 2026 2024.
18    D-4. If and only if an appropriation as set forth in
19subsection B of Part (I) of Section 2101.1 is made, the
20adjusted state experience factor for calendar years beginning
21in 2024 shall be increased by 3% absolute above the adjusted
22state experience factor as calculated without regard to this
23subsection or subsection D-3. The increase in the state
24experience factor provided for in this subsection shall not be
25counted for purposes of applying paragraph 3 or 4 of
26subsection D to the calculation of the adjusted state

 

 

SB1698 Enrolled- 43 -LRB102 15409 LNS 20772 b

1experience factor for the following calendar year. This
2subsection shall cease to be operative beginning January 1 of
3the calendar year following the calendar year in which the
4total amount of the transfers of funds provided for in
5subsection B of Part (I) of Section 2101.1 equals the total
6amount of the appropriation.
7    E. The amount standing to the credit of this State's
8account in the unemployment trust fund as of June 30 shall be
9deemed to include as part thereof (a) any amount receivable on
10that date from any Federal governmental agency, or as a
11payment in lieu of contributions under the provisions of
12Sections 1403 and 1405 B and paragraph 2 of Section 302C, in
13reimbursement of benefits paid to individuals, and (b) amounts
14credited by the Secretary of the Treasury of the United States
15to this State's account in the unemployment trust fund
16pursuant to Section 903 of the Federal Social Security Act, as
17amended, including any such amounts which have been
18appropriated by the General Assembly in accordance with the
19provisions of Section 2100 B for expenses of administration,
20except any amounts which have been obligated on or before that
21date pursuant to such appropriation.
22    (II) This Part (II) becomes operative if and only if funds
23from the State treasury are not appropriated on or before
24January 31, 2023 that are dedicated to pay all outstanding
25advances made to the State's account in the Unemployment Trust
26Fund pursuant to Title XII of the federal Social Security Act.

 

 

SB1698 Enrolled- 44 -LRB102 15409 LNS 20772 b

1If this Part (II) becomes operative, it is operative
2retroactive to January 1, 2023.
3The state experience factor shall be adjusted in accordance
4with the following provisions:
5    A. For calendar years prior to 1988, the state experience
6factor shall be adjusted in accordance with the provisions of
7this Act as amended and in effect on November 18, 2011.
8    B. (Blank).
9    C. For calendar year 1988 and each calendar year
10thereafter, for which the state experience factor is being
11determined.
12        1. For every $50,000,000 (or fraction thereof) by
13    which the adjusted trust fund balance falls below the
14    target balance set forth in this subsection, the state
15    experience factor for the succeeding year shall be
16    increased one percent absolute.
17        For every $50,000,000 (or fraction thereof) by which
18    the adjusted trust fund balance exceeds the target balance
19    set forth in this subsection, the state experience factor
20    for the succeeding year shall be decreased by one percent
21    absolute.
22        The target balance in each calendar year prior to 2003
23    is $750,000,000. The target balance in calendar year 2003
24    is $920,000,000. The target balance in calendar year 2004
25    is $960,000,000. The target balance in calendar year 2005
26    and each calendar year thereafter is $1,000,000,000.

 

 

SB1698 Enrolled- 45 -LRB102 15409 LNS 20772 b

1        2. For the purposes of this subsection:
2        "Net trust fund balance" is the amount standing to the
3    credit of this State's account in the unemployment trust
4    fund as of June 30 of the calendar year immediately
5    preceding the year for which a state experience factor is
6    being determined.
7        "Adjusted trust fund balance" is the net trust fund
8    balance minus the sum of the benefit reserves for fund
9    building for July 1, 1987 through June 30 of the year prior
10    to the year for which the state experience factor is being
11    determined. The adjusted trust fund balance shall not be
12    less than zero. If the preceding calculation results in a
13    number which is less than zero, the amount by which it is
14    less than zero shall reduce the sum of the benefit
15    reserves for fund building for subsequent years.
16        For the purpose of determining the state experience
17    factor for 1989 and for each calendar year thereafter, the
18    following "benefit reserves for fund building" shall apply
19    for each state experience factor calculation in which that
20    12 month period is applicable:
21            a. For the 12 month period ending on June 30, 1988,
22        the "benefit reserve for fund building" shall be
23        8/104th of the total benefits paid from January 1,
24        1988 through June 30, 1988.
25            b. For the 12 month period ending on June 30, 1989,
26        the "benefit reserve for fund building" shall be the

 

 

SB1698 Enrolled- 46 -LRB102 15409 LNS 20772 b

1        sum of:
2                i. 8/104ths of the total benefits paid from
3            July 1, 1988 through December 31, 1988, plus
4                ii. 4/108ths of the total benefits paid from
5            January 1, 1989 through June 30, 1989.
6            c. For the 12 month period ending on June 30, 1990,
7        the "benefit reserve for fund building" shall be
8        4/108ths of the total benefits paid from July 1, 1989
9        through December 31, 1989.
10            d. For 1992 and for each calendar year thereafter,
11        the "benefit reserve for fund building" for the 12
12        month period ending on June 30, 1991 and for each
13        subsequent 12 month period shall be zero.
14        3. Notwithstanding the preceding provisions of this
15    subsection, for calendar years 1988 through 2003, the
16    state experience factor shall not be increased or
17    decreased by more than 15 percent absolute.
18    D. Notwithstanding the provisions of subsection C, the
19adjusted state experience factor:
20        1. Shall be 111 percent for calendar year 1988;
21        2. Shall not be less than 75 percent nor greater than
22    135 percent for calendar years 1989 through 2003; and
23    shall not be less than 75% nor greater than 150% for
24    calendar year 2004 and each calendar year thereafter, not
25    counting any increase pursuant to subsection D-1, D-2, or
26    D-3;

 

 

SB1698 Enrolled- 47 -LRB102 15409 LNS 20772 b

1        3. Shall not be decreased by more than 5 percent
2    absolute for any calendar year, beginning in calendar year
3    1989 and through calendar year 1992, by more than 6%
4    absolute for calendar years 1993 through 1995, by more
5    than 10% absolute for calendar years 1999 through 2003 and
6    by more than 12% absolute for calendar year 2004 and each
7    calendar year thereafter, from the adjusted state
8    experience factor of the calendar year preceding the
9    calendar year for which the adjusted state experience
10    factor is being determined;
11        4. Shall not be increased by more than 15% absolute
12    for calendar year 1993, by more than 14% absolute for
13    calendar years 1994 and 1995, by more than 10% absolute
14    for calendar years 1999 through 2003 and by more than 16%
15    absolute for calendar year 2004 and each calendar year
16    thereafter, from the adjusted state experience factor for
17    the calendar year preceding the calendar year for which
18    the adjusted state experience factor is being determined;
19        5. Shall be 100% for calendar years 1996, 1997, and
20    1998.
21    D-1. The adjusted state experience factor for each of
22calendar years 2013 through 2015 shall be increased by 5%
23absolute above the adjusted state experience factor as
24calculated without regard to this subsection. The adjusted
25state experience factor for each of calendar years 2016
26through 2018 shall be increased by 6% absolute above the

 

 

SB1698 Enrolled- 48 -LRB102 15409 LNS 20772 b

1adjusted state experience factor as calculated without regard
2to this subsection. The increase in the adjusted state
3experience factor for calendar year 2018 pursuant to this
4subsection shall not be counted for purposes of applying
5paragraph 3 or 4 of subsection D to the calculation of the
6adjusted state experience factor for calendar year 2019.
7    D-2. (Blank).
8    D-3. The adjusted state experience factor for calendar
9year 2024 shall be increased by 20% absolute above the
10adjusted state experience factor as calculated without regard
11to this subsection. The increase in the adjusted state
12experience factor for calendar year 2024 pursuant to this
13subsection shall not be counted for purposes of applying
14paragraph 3 or 4 of subsection D to the calculation of the
15adjusted state experience factor for calendar year 2025.
16    E. The amount standing to the credit of this State's
17account in the unemployment trust fund as of June 30 shall be
18deemed to include as part thereof (a) any amount receivable on
19that date from any Federal governmental agency, or as a
20payment in lieu of contributions under the provisions of
21Sections 1403 and 1405 B and paragraph 2 of Section 302C, in
22reimbursement of benefits paid to individuals, and (b) amounts
23credited by the Secretary of the Treasury of the United States
24to this State's account in the unemployment trust fund
25pursuant to Section 903 of the Federal Social Security Act, as
26amended, including any such amounts which have been

 

 

SB1698 Enrolled- 49 -LRB102 15409 LNS 20772 b

1appropriated by the General Assembly in accordance with the
2provisions of Section 2100 B for expenses of administration,
3except any amounts which have been obligated on or before that
4date pursuant to such appropriation.
5(Source: P.A. 101-423, eff. 1-1-20; 101-633, eff. 6-5-20;
6102-671, eff. 11-30-21; 102-700, eff. 4-19-22.)
 
7    (820 ILCS 405/1506.6)
8    Sec. 1506.6. Surcharge; specified period.
9    (I) If and only if funds from the State treasury are not
10appropriated on or before January 31, 2023 that are dedicated
11to pay all outstanding advances made to the State's account in
12the Unemployment Trust Fund pursuant to Title XII of the
13federal Social Security Act, then this Part (I) is inoperative
14retroactive to January 1, 2023. For each employer whose
15contribution rate for calendar year 2025 2023 is determined
16pursuant to Section 1500 or 1506.1, in addition to the
17contribution rate established pursuant to Section 1506.3, an
18additional surcharge of 0.350% 0.325% shall be added to the
19contribution rate. The surcharge established by this Section
20shall be due at the same time as other contributions with
21respect to the quarter are due, as provided in Section 1400.
22Payments attributable to the surcharge established pursuant to
23this Section shall be contributions and deposited into the
24clearing account.
25    (II) This Part (II) becomes operative if and only if funds

 

 

SB1698 Enrolled- 50 -LRB102 15409 LNS 20772 b

1from the State treasury are not appropriated on or before
2January 31, 2023 that are dedicated to pay all outstanding
3advances made to the State's account in the Unemployment Trust
4Fund pursuant to Title XII of the federal Social Security Act.
5If this Part (II) becomes operative, it is operative
6retroactive to January 1, 2023. For each employer whose
7contribution rate for calendar year 2024 is determined
8pursuant to Section 1500 or 1506.1, in addition to the
9contribution rate established pursuant to Section 1506.3, an
10additional surcharge of 0.350% shall be added to the
11contribution rate. The surcharge established by this Section
12shall be due at the same time as other contributions with
13respect to the quarter are due, as provided in Section 1400.
14Payments attributable to the surcharge established pursuant to
15this Section shall be contributions and deposited into the
16clearing account.
17(Source: P.A. 101-423, eff. 1-1-20; 101-633, eff. 6-5-20;
18102-671, eff. 11-30-21; 102-700, eff. 4-19-22.)
 
19    (820 ILCS 405/2101.1)
20    Sec. 2101.1. Mandatory transfers.
21    (I) If and only if funds from the State treasury are not
22appropriated on or before January 31, 2023 that are dedicated
23to pay all outstanding advances made to the State's account in
24the Unemployment Trust Fund pursuant to Title XII of the
25federal Social Security Act, then this Part (I) is inoperative

 

 

SB1698 Enrolled- 51 -LRB102 15409 LNS 20772 b

1retroactive to January 1, 2023.
2    A. Notwithstanding any other provision in Section 2101 to
3the contrary, no later than June 30, 2007, an amount equal to
4at least $1,400,136 but not to exceed $7,000,136 shall be
5transferred from the special administrative account to this
6State's account in the Unemployment Trust Fund. No later than
7June 30, 2008, and June 30 of each of the three immediately
8succeeding calendar years, there shall be transferred from the
9special administrative account to this State's account in the
10Unemployment Trust Fund an amount at least equal to the lesser
11of $1,400,000 or the unpaid principal. For purposes of this
12Section, the unpaid principal is the difference between
13$7,000,136 and the sum of amounts, excluding interest,
14previously transferred pursuant to this Section. In addition
15to the amounts otherwise specified in this Section, each
16transfer shall include a payment of any interest accrued
17pursuant to this Section through the end of the immediately
18preceding calendar quarter for which the federal Department of
19the Treasury has published the yield for state accounts in the
20Unemployment Trust Fund. Interest pursuant to this Section
21shall accrue daily beginning on January 1, 2007, and be
22calculated on the basis of the unpaid principal as of the
23beginning of the day. The rate at which the interest shall
24accrue for each calendar day within a calendar quarter shall
25equal the quotient obtained by dividing the yield for that
26quarter for state accounts in the Unemployment Trust Fund as

 

 

SB1698 Enrolled- 52 -LRB102 15409 LNS 20772 b

1published by the federal Department of the Treasury by the
2total number of calendar days within that quarter. Interest
3accrued but not yet due at the time the unpaid principal is
4paid in full shall be transferred within 30 days after the
5federal Department of the Treasury has published the yield for
6state accounts in the Unemployment Trust Fund for all quarters
7for which interest has accrued pursuant to this Section but
8not yet been paid. A transfer required pursuant to this
9Section in a fiscal year of this State shall occur before any
10transfer made with respect to that same fiscal year from the
11special administrative account to the Title III Social
12Security and Employment Fund.
13    B. If and only if an appropriation is made in calendar year
142023 to this State's account in the Unemployment Trust Fund,
15as a loan solely for purposes of paying unemployment insurance
16benefits under this Act and without the accrual of interest,
17from a fund of the State treasury, the Director shall take all
18necessary action to transfer 10% of the total amount of the
19appropriation from this State's account in the Unemployment
20Trust Fund to the State's Budget Stabilization Fund prior to
21July 1 of each year or as soon thereafter as practical.
22Transfers shall begin in calendar year 2024 and continue on an
23annual basis until the total amount of such transfers equals
24the total amount of the appropriation. In any calendar year in
25which the balance of this State's account in the Unemployment
26Trust Fund, less all outstanding advances to that account,

 

 

SB1698 Enrolled- 53 -LRB102 15409 LNS 20772 b

1pursuant to Title XII of the federal Social Security Act, is
2below $1,200,000,000 as of June 1, any transfer provided for
3in this subsection shall not be made that calendar year.
4    (II) This Part (II) becomes operative if and only if funds
5from the State treasury are not appropriated on or before
6January 31, 2023 that are dedicated to pay all outstanding
7advances made to the State's account in the Unemployment Trust
8Fund pursuant to Title XII of the federal Social Security Act.
9If this Part (II) becomes operative, it is operative
10retroactive to January 1, 2023. Notwithstanding any other
11provision in Section 2101 to the contrary, no later than June
1230, 2007, an amount equal to at least $1,400,136 but not to
13exceed $7,000,136 shall be transferred from the special
14administrative account to this State's account in the
15Unemployment Trust Fund. No later than June 30, 2008, and June
1630 of each of the three immediately succeeding calendar years,
17there shall be transferred from the special administrative
18account to this State's account in the Unemployment Trust Fund
19an amount at least equal to the lesser of $1,400,000 or the
20unpaid principal. For purposes of this Section, the unpaid
21principal is the difference between $7,000,136 and the sum of
22amounts, excluding interest, previously transferred pursuant
23to this Section. In addition to the amounts otherwise
24specified in this Section, each transfer shall include a
25payment of any interest accrued pursuant to this Section
26through the end of the immediately preceding calendar quarter

 

 

SB1698 Enrolled- 54 -LRB102 15409 LNS 20772 b

1for which the federal Department of the Treasury has published
2the yield for state accounts in the Unemployment Trust Fund.
3Interest pursuant to this Section shall accrue daily beginning
4on January 1, 2007, and be calculated on the basis of the
5unpaid principal as of the beginning of the day. The rate at
6which the interest shall accrue for each calendar day within a
7calendar quarter shall equal the quotient obtained by dividing
8the yield for that quarter for state accounts in the
9Unemployment Trust Fund as published by the federal Department
10of the Treasury by the total number of calendar days within
11that quarter. Interest accrued but not yet due at the time the
12unpaid principal is paid in full shall be transferred within
1330 days after the federal Department of the Treasury has
14published the yield for state accounts in the Unemployment
15Trust Fund for all quarters for which interest has accrued
16pursuant to this Section but not yet been paid. A transfer
17required pursuant to this Section in a fiscal year of this
18State shall occur before any transfer made with respect to
19that same fiscal year from the special administrative account
20to the Title III Social Security and Employment Fund.
21(Source: P.A. 94-1083, eff. 1-19-07.)
 
22    Section 99. Effective date. This Act takes effect January
231, 2023.