(820 ILCS 405/1502.5)
    Sec. 1502.5. Benefit charges.
    A. With respect to any benefits that are paid for a week of unemployment that begins on or after January 3, 2021, and before September 4, 2021, and would not have been paid but for subsection D of Section 612, notwithstanding any other provisions to the contrary, an employer that is subject to the payment of contributions shall not be chargeable for any benefit charges.
    B. With respect to any regular benefits paid for a week of unemployment that begins on or after January 3, 2021, and before September 4, 2021, and would not have been paid but for subsection D of Section 612, notwithstanding any other provisions to the contrary except subsection E of Section 1502.4, a nonprofit organization that is subject to making payments in lieu of contributions shall be chargeable for 50% of the benefits paid if the week begins before April 4, 2021, and 75% if the week begins on or after April 4, 2021.
    C. With respect to any benefits paid for a week of unemployment that begins on or after January 3, 2021, and before September 4, 2021, and would not have been paid but for subsection D of Section 612, notwithstanding any other provisions to the contrary except subsection E of Section 1502.4 and irrespective of whether the State or local government paid the individual who received the benefits wages for insured work during the individual's base period, the State and any local government that is subject to making payments in lieu of contributions shall be chargeable for 50% of the benefits paid if the week begins before April 4, 2021, and 75% if the week begins on or after April 4, 2021.
(Source: P.A. 102-666, eff. 10-8-21.)