Full Text of HB2133 94th General Assembly
HB2133ham001 94TH GENERAL ASSEMBLY
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Rep. Karen May
Filed: 5/17/2005
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09400HB2133ham001 |
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LRB094 03096 RLC 46642 a |
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| AMENDMENT TO HOUSE BILL 2133
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| AMENDMENT NO. ______. Amend House Bill 2133 by replacing | 3 |
| everything after the enacting clause with the following:
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| "Section 5. The Unemployment Insurance Act is amended by | 5 |
| changing Sections 1400 and 1402 and by adding Section 1400.2 as | 6 |
| follows:
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| (820 ILCS 405/1400) (from Ch. 48, par. 550)
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| Sec. 1400. Payment of contributions. On and after July 1, | 9 |
| 1937,
contributions shall accrue and become payable by each | 10 |
| employer for each
calendar year in which he is subject to this | 11 |
| Act, with respect to wages
payable for employment occurring | 12 |
| during the six months' period beginning
July 1, 1937, and the | 13 |
| calendar years 1938, 1939, and 1940. For the year
1941 and for | 14 |
| each calendar year thereafter, contributions shall accrue
and | 15 |
| become payable by each employer upon the wages paid with | 16 |
| respect to
employment after December 31, 1940. Except as | 17 |
| otherwise provided in Section 1400.2, such
Such contributions | 18 |
| shall become due
and shall be paid quarterly on or before the | 19 |
| last day of the month next
following the calendar quarter for | 20 |
| which such contributions have
accrued; except that any employer | 21 |
| who is delinquent in filing a
contribution report or in paying | 22 |
| his contributions for any calendar
quarter may, at the | 23 |
| discretion of the Director, be required to report
and to pay | 24 |
| contributions on a calendar month basis. Such contributions
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| shall not be deducted, in whole or in part, from the wages of
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| individuals in such employer's employ. If the Director shall | 3 |
| find that
the collection of any contributions will be | 4 |
| jeopardized by delay, he may
declare the same to be immediately | 5 |
| due and payable.
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| In the payment of any contributions, interest, or | 7 |
| penalties, a
fractional part of a cent shall be disregarded | 8 |
| unless it amounts to
one-half cent or more, in which case it | 9 |
| shall be increased to one cent.
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| The Director may by regulation provide that if, at any | 11 |
| time, a total
amount of less
than $2 is payable with respect to | 12 |
| a quarter, including any
contributions, payments in lieu of | 13 |
| contributions, interest or
penalties, such amount may be | 14 |
| disregarded. Any amounts
disregarded under this paragraph are | 15 |
| deemed to have been paid for all
other purposes of this Act. | 16 |
| Nothing in this paragraph is intended to
relieve any employer | 17 |
| from filing any reports required by this Act or by
any rules or | 18 |
| regulations adopted by the Director pursuant to this Act.
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| Except with respect to the provisions concerning amounts | 20 |
| that may be
disregarded pursuant to regulation, this Section | 21 |
| does not apply to any
nonprofit organization or any | 22 |
| governmental
entity referred to in subsection B of Section 1405 | 23 |
| for any
period with respect to which it does not incur | 24 |
| liability for the payment
of contributions by reason of having | 25 |
| elected to make payments in lieu of
contributions, or to any | 26 |
| political subdivision or municipal corporation
for any period | 27 |
| with respect to which it is not subject to payments in
lieu of | 28 |
| contributions under the provisions of paragraph 1 of Section
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| 302C by reason of having elected to make payments in lieu of
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| contributions under paragraph 2 of that Section, or to the | 31 |
| State of
Illinois or any of its instrumentalities.
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| (Source: P.A. 90-554, eff. 12-12-97.)
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| (820 ILCS 405/1400.2 new) |
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| Sec. 1400.2. Annual reporting and paying; household | 2 |
| workers. This Section applies to an employer who solely employs | 3 |
| one or more household workers with respect to whom the employer | 4 |
| files federal unemployment taxes as part of his or her federal | 5 |
| income tax return, or could file federal unemployment taxes as | 6 |
| part of his or her federal income tax return if the worker or | 7 |
| workers were providing services in employment for purposes of | 8 |
| the federal unemployment tax. For purposes of this Section, | 9 |
| "household worker" has the meaning ascribed to it for purposes | 10 |
| of Section 3510 of the federal Internal Revenue
Code. If an | 11 |
| employer to whom this Section applies notifies the Director, in | 12 |
| writing, that he or she wishes to pay his or her contributions | 13 |
| for each quarter and submit his or her wage and contribution | 14 |
| reports for each quarter on an annual basis, then the due date | 15 |
| for filing the reports and paying the contributions shall be | 16 |
| April 15 of the calendar year immediately following the close | 17 |
| of the quarters to which the reports and contributions apply, | 18 |
| except that the Director may, by rule, establish a different | 19 |
| due date for good cause.
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| (820 ILCS 405/1402) (from Ch. 48, par. 552)
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| Sec. 1402. Penalties. A. If any employer fails, within the | 22 |
| time prescribed in this Act as
amended and in effect on October | 23 |
| 5, 1980, and the regulations of the
Director, to file a report | 24 |
| of wages paid to each of his workers, or to file
a sufficient | 25 |
| report of such wages after having been notified by the
Director | 26 |
| to do so, for any period which begins prior to January 1, 1982, | 27 |
| he
shall pay to the Director as a penalty a sum determined in | 28 |
| accordance with
the provisions of this Act as amended and in | 29 |
| effect on October 5, 1980.
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| B. Except as otherwise provided in this Section, any | 31 |
| employer who
fails to file a report of wages paid to each of | 32 |
| his
workers for any period which begins on or after January 1, | 33 |
| 1982, within the
time prescribed by the provisions of this Act |
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| and the regulations of the
Director, or, if the Director | 2 |
| pursuant to such regulations extends the time
for filing the | 3 |
| report, fails to file it within the extended time, shall, in
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| addition to any sum otherwise payable by him under the | 5 |
| provisions of this
Act, pay to the Director as a penalty a sum | 6 |
| equal to the lesser of (1) $5
for each $10,000 or fraction | 7 |
| thereof of the total wages for insured work
paid by him during | 8 |
| the period or (2) $2,500, for each month
or part thereof of | 9 |
| such failure to file the report. With respect to an employer | 10 |
| who has elected to file reports of wages on an annual basis | 11 |
| pursuant to Section 1400.2, in assessing penalties for the | 12 |
| failure to submit all reports by the due date established | 13 |
| pursuant to that Section, the 30-day period immediately | 14 |
| following the due date shall be considered as one month.
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| If the Director deems an employer's report of wages paid to | 16 |
| each of his
workers for any period which begins on or after | 17 |
| January 1, 1982,
insufficient, he shall notify the employer to | 18 |
| file a sufficient report. If
the employer fails to file such | 19 |
| sufficient report within 30 days after the
mailing of the | 20 |
| notice to him, he shall, in addition to any sum otherwise
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| payable by him under the provisions of this Act, pay to the | 22 |
| Director as a
penalty a sum determined in accordance with the | 23 |
| provisions of the first
paragraph of this subsection, for each | 24 |
| month or part thereof of such
failure to file such sufficient | 25 |
| report after the date of the notice.
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| For wages paid in calendar years prior to 1988, the penalty | 27 |
| or
penalties which accrue under the two foregoing paragraphs
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| with respect to a report for any period shall not be less than | 29 |
| $100, and
shall not exceed the lesser of
(1) $10 for each | 30 |
| $10,000 or fraction thereof
of the total wages for insured work | 31 |
| paid during the period or (2) $5,000.
For wages paid in | 32 |
| calendar years after 1987, the penalty or penalties which
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| accrue under the 2 foregoing paragraphs with respect to a | 34 |
| report for any
period shall not be less than $50, and shall not |
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| exceed the lesser of (1)
$10 for each $10,000 or fraction of | 2 |
| the total wages for insured work
paid during the period or (2) | 3 |
| $5,000.
With respect to an employer who has elected to file | 4 |
| reports of wages on an annual basis pursuant to Section 1400.2, | 5 |
| for purposes of calculating the minimum penalty prescribed by | 6 |
| this Section for failure to file the reports on a timely basis, | 7 |
| a calendar year shall constitute a single period. For reports | 8 |
| of wages paid after 1986, the Director shall not,
however, | 9 |
| impose a penalty pursuant to either of the two foregoing
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| paragraphs on any employer who can prove within 30 working days | 11 |
| after the
mailing of a notice of his failure to file such a | 12 |
| report, that (1) the
failure to file the report is his first | 13 |
| such failure during the previous 20
consecutive calendar | 14 |
| quarters, and (2) the amount of the total
contributions due for | 15 |
| the calendar quarter of such report is less than $500.
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| Any employer who wilfully fails to pay any contribution or | 17 |
| part
thereof, based upon wages paid prior to 1987,
when | 18 |
| required by the provisions of this Act and the regulations of | 19 |
| the
Director, with intent to defraud the Director, shall in | 20 |
| addition to such
contribution or part thereof pay to the | 21 |
| Director a penalty equal to 50 percent
of the amount of such | 22 |
| contribution or part thereof, as the case may
be, provided that | 23 |
| the penalty shall not be less than $200.
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| Any employer who willfully fails to pay any contribution or | 25 |
| part
thereof, based upon wages paid in 1987 and in each | 26 |
| calendar year
thereafter, when required by the
provisions of | 27 |
| this Act and the regulations of the Director, with intent to
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| defraud the Director, shall in addition to such contribution or | 29 |
| part
thereof pay to the Director a penalty equal to 60% of the | 30 |
| amount of such
contribution or part thereof, as the case may | 31 |
| be, provided that the penalty
shall not be less than $400.
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| However, all or part of any penalty may be waived by the | 33 |
| Director for
good cause shown.
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| (Source: P.A. 85-956.)
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| Section 99. Effective date. This Act takes effect January | 2 |
| 1, 2006.".
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