[ Search ] [ Legislation ] [ Bill Summary ]
[ Home ] [ Back ] [ Bottom ]
| [ Introduced ] | [ Engrossed ] | [ House Amendment 001 ] |
| [ Senate Amendment 001 ] |
90_HB0310ccr001
LRB9002128WHmgccr2
1 90TH GENERAL ASSEMBLY
2 CONFERENCE COMMITTEE REPORT
3 ON HOUSE BILL 310
4 -------------------------------------------------------------
5 -------------------------------------------------------------
6 To the President of the Senate and the Speaker of the
7 House of Representatives:
8 We, the conference committee appointed to consider the
9 differences between the houses in relation to Senate
10 Amendment No. 1 to House Bill 310, recommend the following:
11 (1) that the Senate recede from Senate Amendment No. 1;
12 and
13 (2) that House Bill 310 be amended by replacing the
14 title with the following:
15 "AN ACT regarding unemployment insurance."; and
16 by replacing everything after the enacting clause with the
17 following:
18 "Section 5. The Unemployment Insurance Act is amended by
19 changing Sections 235, 301, 401, 500, 1300, 1400, 1507, 2201,
20 and 2201.1 as follows:
21 (820 ILCS 405/235) (from Ch. 48, par. 345)
22 Sec. 235. The term "wages" does not include:
23 A. That part of the remuneration which, after
24 remuneration equal to $6,000 with respect to employment has
25 been paid to an individual by an employer during any calendar
26 year after 1977 and before 1980, is paid to such individual
27 by such employer during such calendar year; and that part of
28 the remuneration which, after remuneration equal to $6,500
29 with respect to employment has been paid to an individual by
30 an employer during each calendar year 1980 and 1981, is paid
31 to such individual by such employer during that calendar
-2- LRB9002128WHmgccr2
1 year; and that part of the remuneration which, after
2 remuneration equal to $7,000 with respect to employment has
3 been paid to an individual by an employer during the calendar
4 year 1982 is paid to such individual by such employer during
5 that calendar year.
6 With respect to the first calendar quarter of 1983, the
7 term "wages" shall include only the remuneration paid to an
8 individual by an employer during such quarter with respect to
9 employment which does not exceed $7,000. With respect to the
10 three calendar quarters, beginning April 1, 1983, the term
11 "wages" shall include only the remuneration paid to an
12 individual by an employer during such period with respect to
13 employment which when added to the "wages" (as defined in the
14 preceding sentence) paid to such individual by such employer
15 during the first calendar quarter of 1983, does not exceed
16 $8,000.
17 With respect to the calendar year 1984, the term "wages"
18 shall include only the remuneration paid to an individual by
19 an employer during that period with respect to employment
20 which does not exceed $8,000; with respect to calendar years
21 1985, 1986 and 1987, the term "wages" shall include only the
22 remuneration paid to such individual by such employer during
23 that calendar year with respect to employment which does not
24 exceed $8,500.
25 With respect to the calendar years 1988 through 2001 1997
26 and calendar year 2003 1999 and each calendar year
27 thereafter, the term "wages" shall include only the
28 remuneration paid to an individual by an employer during that
29 period with respect to employment which does not exceed
30 $9,000.
31 With respect to the calendar year 2002 1998, the term
32 "wages" shall include only the remuneration paid to an
33 individual by an employer during that period with respect to
34 employment which does not exceed $10,000. The remuneration
35 paid to an individual by an employer with respect to
-3- LRB9002128WHmgccr2
1 employment in another State or States, upon which
2 contributions were required of such employer under an
3 unemployment compensation law of such other State or States,
4 shall be included as a part of the remuneration equal to
5 $6,000, $6,500, $7,000, $8,000, $8,500, $9,000, or $10,000,
6 as the case may be, herein referred to. For the purposes of
7 this subsection, any employing unit which succeeds to the
8 organization, trade, or business, or to substantially all of
9 the assets of another employing unit, or to the organization,
10 trade, or business, or to substantially all of the assets of
11 a distinct severable portion of another employing unit, shall
12 be treated as a single unit with its predecessor for the
13 calendar year in which such succession occurs, and any
14 employing unit which is owned or controlled by the same
15 interests which own or control another employing unit shall
16 be treated as a single unit with the unit so owned or
17 controlled by such interests for any calendar year throughout
18 which such ownership or control exists. This subsection
19 applies only to Sections 1400, 1405A, and 1500.
20 B. The amount of any payment (including any amount paid
21 by an employer for insurance or annuities, or into a fund, to
22 provide for any such payment), made to, or on behalf of, an
23 individual or any of his dependents under a plan or system
24 established by an employer which makes provision generally
25 for individuals performing services for him (or for such
26 individuals generally and their dependents) or for a class or
27 classes of such individuals (or for a class or classes of
28 such individuals and their dependents), on account of (1)
29 sickness or accident disability (except those sickness or
30 accident disability payments which would be includable as
31 "wages" in Section 3306(b)(2)(A) of the Federal Internal
32 Revenue Code of 1954, in effect on January 1, 1985, such
33 includable payments to be attributable in such manner as
34 provided by Section 3306(b) of the Federal Internal Revenue
35 Code of 1954, in effect on January 1, 1985), or (2) medical
-4- LRB9002128WHmgccr2
1 or hospitalization expenses in connection with sickness or
2 accident disability, or (3) death.
3 C. Any payment made to, or on behalf of, an employee or
4 his beneficiary which would be excluded from "wages" by
5 subparagraph (A), (B), (C), (D), (E), (F) or (G), of Section
6 3306(b)(5) of the Federal Internal Revenue Code of 1954, in
7 effect on January 1, 1985.
8 D. The amount of any payment on account of sickness or
9 accident disability, or medical or hospitalization expenses
10 in connection with sickness or accident disability, made by
11 an employer to, or on behalf of, an individual performing
12 services for him after the expiration of six calendar months
13 following the last calendar month in which the individual
14 performed services for such employer.
15 E. Remuneration paid in any medium other than cash by an
16 employing unit to an individual for service in agricultural
17 labor as defined in Section 214.
18 F. The amount of any supplemental payment made by an
19 employer to an individual performing services for him, other
20 than remuneration for services performed, under a shared work
21 plan approved by the Director pursuant to Section 407.1.
22 (Source: P.A. 89-633, eff. 1-1-97.)
23 (820 ILCS 405/301) (from Ch. 48, par. 381)
24 Sec. 301. Termination of coverage.
25 A. An employing unit shall cease to be an employer as of
26 the first day of January of any calendar year, only if it
27 files with the Director, prior to the 1st day of February of
28 such year, a written application for termination of coverage,
29 and the Director finds that the employment experience of such
30 employer within the preceding calendar year was not
31 sufficient to render an employing unit an employer under the
32 provisions of subsections A or B of Section 205. For the
33 purposes of this Section, the two or more employing units
34 mentioned in subsections C, D, E, or F of Section 205 shall
-5- LRB9002128WHmgccr2
1 be treated as a single employing unit.
2 B. Notwithstanding the provisions of Section 205 and
3 subsection A of this Section, an employing unit shall cease
4 to be an employer as of the last day of a calendar quarter in
5 which it ceases to pay wages for services in employment and
6 ceases to have any individual performing services for it,
7 provided that either it files with the Director, within 5
8 days after the date on which wage reports are due for the
9 calendar quarter, a written application for termination of
10 coverage and the Director approves the application, or the
11 Director has determined on his or her own initiative,
12 pursuant to standards established under duly promulgated
13 rules, that the employing unit has permanently ceased to pay
14 wages for services in employment and permanently ceased to
15 have any individual performing services for it. If an
16 employing unit's coverage is terminated under this subsection
17 B, the termination of coverage shall be rescinded as of the
18 date that the employing unit begins, later in the same
19 calendar year or in the succeeding calendar year, to have any
20 individual perform services for it on any part of any day.
21 (Source: P.A. 87-1178.)
22 (820 ILCS 405/401) (from Ch. 48, par. 401)
23 Sec. 401. Weekly Benefit Amount - Dependents'
24 Allowances.
25 A. With respect to any week beginning prior to April 24,
26 1983, an individual's weekly benefit amount shall be an
27 amount equal to the weekly benefit amount as defined in this
28 Act as in effect on November 30, 1982.
29 B. 1. With respect to any week beginning on or after
30 April 24, 1983 and before January 3, 1988, an individual's
31 weekly benefit amount shall be 48% of his prior average
32 weekly wage, rounded (if not already a multiple of one
33 dollar) to the next higher dollar; provided, however, that
34 the weekly benefit amount cannot exceed the maximum weekly
-6- LRB9002128WHmgccr2
1 benefit amount, and cannot be less than 15% of the statewide
2 average weekly wage, rounded (if not already a multiple of
3 one dollar) to the next higher dollar. However, the weekly
4 benefit amount for an individual who has established a
5 benefit year beginning before April 24, 1983, shall be
6 determined, for weeks beginning on or after April 24, 1983
7 claimed with respect to that benefit year, as provided under
8 this Act as in effect on November 30, 1982. With respect to
9 any week beginning on or after January 3, 1988 and before
10 January 1, 1993, an individual's weekly benefit amount shall
11 be 49% of his prior average weekly wage, rounded (if not
12 already a multiple of one dollar) to the next higher dollar;
13 provided, however, that the weekly benefit amount cannot
14 exceed the maximum weekly benefit amount, and cannot be less
15 than $51. With respect to any week beginning on or after
16 January 3, 1993, an individual's weekly benefit amount shall
17 be 49.5% of his prior average weekly wage, rounded (if not
18 already a multiple of one dollar) to the next higher dollar;
19 provided, however, that the weekly benefit amount cannot
20 exceed the maximum weekly benefit amount and cannot be less
21 than $51.
22 2. For the purposes of this subsection:
23 With respect to any week beginning on or after April 24,
24 1983, an individual's "prior average weekly wage" means the
25 total wages for insured work paid to that individual during
26 the 2 calendar quarters of his base period in which such
27 total wages were highest, divided by 26. If the quotient is
28 not already a multiple of one dollar, it shall be rounded to
29 the nearest dollar; however if the quotient is equally near 2
30 multiples of one dollar, it shall be rounded to the higher
31 multiple of one dollar.
32 "Determination date" means June 1, 1982, December 1, 1982
33 and December 1 of each succeeding calendar year thereafter.
34 However, if as of June 30, 1982, or any June 30 thereafter,
35 the net amount standing to the credit of this State's account
-7- LRB9002128WHmgccr2
1 in the unemployment trust fund (less all outstanding advances
2 to that account, including advances pursuant to Title XII of
3 the federal Social Security Act) is greater than
4 $100,000,000, "determination date" shall mean December 1 of
5 that year and June 1 of the succeeding year. Notwithstanding
6 the preceding sentence, for the purposes of this Act only,
7 there shall be no June 1 determination date in any year after
8 1986.
9 "Determination period" means, with respect to each June 1
10 determination date, the 12 consecutive calendar months ending
11 on the immediately preceding December 31 and, with respect to
12 each December 1 determination date, the 12 consecutive
13 calendar months ending on the immediately preceding June 30.
14 "Benefit period" means the 12 consecutive calendar month
15 period beginning on the first day of the first calendar month
16 immediately following a determination date, except that, with
17 respect to any calendar year in which there is a June 1
18 determination date, "benefit period" shall mean the 6
19 consecutive calendar month period beginning on the first day
20 of the first calendar month immediately following the
21 preceding December 1 determination date and the 6 consecutive
22 calendar month period beginning on the first day of the first
23 calendar month immediately following the June 1 determination
24 date. Notwithstanding the foregoing sentence, the 6 calendar
25 months beginning January 1, 1982 and ending June 30, 1982
26 shall be deemed a benefit period with respect to which the
27 determination date shall be June 1, 1981.
28 "Gross wages" means all the wages paid to individuals
29 during the determination period immediately preceding a
30 determination date for insured work, and reported to the
31 Director by employers prior to the first day of the third
32 calendar month preceding that date.
33 "Covered employment" for any calendar month means the
34 total number of individuals, as determined by the Director,
35 engaged in insured work at mid-month.
-8- LRB9002128WHmgccr2
1 "Average monthly covered employment" means one-twelfth of
2 the sum of the covered employment for the 12 months of a
3 determination period.
4 "Statewide average annual wage" means the quotient,
5 obtained by dividing gross wages by average monthly covered
6 employment for the same determination period, rounded (if not
7 already a multiple of one cent) to the nearest cent.
8 "Statewide average weekly wage" means the quotient,
9 obtained by dividing the statewide average annual wage by 52,
10 rounded (if not already a multiple of one cent) to the
11 nearest cent. Notwithstanding any provisions of this Section
12 to the contrary, the statewide average weekly wage for the
13 benefit period beginning July 1, 1982 and ending December 31,
14 1982 shall be the statewide average weekly wage in effect for
15 the immediately preceding benefit period plus one-half of the
16 result obtained by subtracting the statewide average weekly
17 wage for the immediately preceding benefit period from the
18 statewide average weekly wage for the benefit period
19 beginning July 1, 1982 and ending December 31, 1982 as such
20 statewide average weekly wage would have been determined but
21 for the provisions of this paragraph. Notwithstanding any
22 provisions of this Section to the contrary, the statewide
23 average weekly wage for the benefit period beginning April
24 24, 1983 and ending January 31, 1984 shall be $321 and for
25 the benefit period beginning February 1, 1984 and ending
26 December 31, 1986 shall be $335, and for the benefit period
27 beginning January 1, 1987, and ending December 31, 1987,
28 shall be $350, except that for an individual who has
29 established a benefit year beginning before April 24, 1983,
30 the statewide average weekly wage used in determining
31 benefits, for any week beginning on or after April 24, 1983,
32 claimed with respect to that benefit year, shall be $334.80,
33 except that, for the purpose of determining the minimum
34 weekly benefit amount under subsection B(1) for the benefit
35 period beginning January 1, 1987, and ending December 31,
-9- LRB9002128WHmgccr2
1 1987, the statewide average weekly wage shall be $335; for
2 the benefit periods January 1, 1988 through December 31,
3 1988, January 1, 1989 through December 31, 1989, and January
4 1, 1990 through December 31, 1990, the statewide average
5 weekly wage shall be $359, $381, and $406, respectively.
6 Notwithstanding the preceding sentences of this paragraph,
7 for the benefit period of calendar year 1991, the statewide
8 average weekly wage shall be $406 plus (or minus) an amount
9 equal to the percentage change in the statewide average
10 weekly wage, as computed in accordance with the preceding
11 sentences of this paragraph, between the benefit periods of
12 calendar years 1989 and 1990, multiplied by $406; and, for
13 the benefit periods of calendar years 1992 through 2001 1997
14 and calendar year 2003 1999 and each calendar year
15 thereafter, the statewide average weekly wage, shall be the
16 statewide average weekly wage, as determined in accordance
17 with this sentence, for the immediately preceding benefit
18 period plus (or minus) an amount equal to the percentage
19 change in the statewide average weekly wage, as computed in
20 accordance with the preceding sentences of this paragraph,
21 between the 2 immediately preceding benefit periods,
22 multiplied by the statewide average weekly wage, as
23 determined in accordance with this sentence, for the
24 immediately preceding benefit period. For the benefit period
25 of 2002 1998, the statewide average weekly wage shall be $539
26 $491. Provided however, that for any benefit period after
27 December 31, 1990, if 2 of the following 3 factors occur,
28 then the statewide average weekly wage shall be the statewide
29 average weekly wage in effect for the immediately preceding
30 benefit period: (a) the average contribution rate for all
31 employers in this State for the calendar year 2 years prior
32 to the benefit period, as a ratio of total contribution
33 payments (including payments in lieu of contributions) to
34 total wages reported by employers in this State for that same
35 period is 0.2% greater than the national average of this
-10- LRB9002128WHmgccr2
1 ratio, the foregoing to be determined in accordance with
2 rules promulgated by the Director; (b) the balance in this
3 State's account in the unemployment trust fund, as of March
4 31 of the prior calendar year, is less than $250,000,000; or
5 (c) the number of first payments of initial claims, as
6 determined in accordance with rules promulgated by the
7 Director, for the one year period ending on June 30 of the
8 prior year, has increased more than 25% over the average
9 number of such payments during the 5 year period ending that
10 same June 30; and provided further that if (a), (b) and (c)
11 occur, then the statewide average weekly wage, as determined
12 in accordance with the preceding sentence, shall be 10% less
13 than it would have been but for these provisions. If the
14 reduced amount, computed in accordance with the preceding
15 sentence, is not already a multiple of one dollar, it shall
16 be rounded to the nearest dollar. The 10% reduction in the
17 statewide average weekly wage in the preceding sentence shall
18 not be in effect for more than 2 benefit periods of any 5
19 consecutive benefit periods. This 10% reduction shall not be
20 cumulative from year to year. Neither the freeze nor the
21 reduction shall be considered in the determination of
22 subsequent years' calculations of statewide average weekly
23 wage. However, for purposes of the Workers' Compensation Act,
24 the statewide average weekly wage will be computed using June
25 1 and December 1 determination dates of each calendar year
26 and such determination shall not be subject to the limitation
27 of $321, $335, $350, $359, $381, $406 or the statewide
28 average weekly wage as computed in accordance with the
29 preceding 7 sentences of this paragraph.
30 With respect to any week beginning on or after April 24,
31 1983 and before January 3, 1988, "maximum weekly benefit
32 amount" means 48% of the statewide average weekly wage,
33 rounded (if not already a multiple of one dollar) to the
34 nearest dollar, provided however, that the maximum weekly
35 benefit amount for an individual who has established a
-11- LRB9002128WHmgccr2
1 benefit year beginning before April 24, 1983, shall be
2 determined, for weeks beginning on or after April 24, 1983
3 claimed with respect to that benefit year, as provided under
4 this Act as amended and in effect on November 30, 1982,
5 except that the statewide average weekly wage used in such
6 determination shall be $334.80.
7 With respect to any week beginning after January 2, 1988
8 and before January 1, 1993, "maximum weekly benefit amount"
9 with respect to each week beginning within a benefit period
10 means 49% of the statewide average weekly wage, rounded (if
11 not already a multiple of one dollar) to the next higher
12 dollar.
13 With respect to any week beginning on or after January 3,
14 1993, "maximum weekly benefit amount" with respect to each
15 week beginning within a benefit period means 49.5% of the
16 statewide average weekly wage, rounded (if not already a
17 multiple of one dollar) to the next higher dollar.
18 C. With respect to any week beginning on or after April
19 24, 1983 and before January 3, 1988, an individual to whom
20 benefits are payable with respect to any week shall, in
21 addition to such benefits, be paid, with respect to such
22 week, as follows: in the case of an individual with a
23 nonworking spouse, 7% of his prior average weekly wage,
24 rounded (if not already a multiple of one dollar) to the
25 higher dollar; provided, that the total amount payable to the
26 individual with respect to a week shall not exceed 55% of the
27 statewide average weekly wage, rounded (if not already a
28 multiple of one dollar) to the nearest dollar; and in the
29 case of an individual with a dependent child or dependent
30 children, 14.4% of his prior average weekly wage, rounded (if
31 not already a multiple of one dollar) to the higher dollar;
32 provided, that the total amount payable to the individual
33 with respect to a week shall not exceed 62.4% of the
34 statewide average weekly wage, rounded (if not already a
35 multiple of one dollar) to the next higher dollar with
-12- LRB9002128WHmgccr2
1 respect to the benefit period beginning January 1, 1987 and
2 ending December 31, 1987, and otherwise to the nearest
3 dollar. However, for an individual with a nonworking spouse
4 or with a dependent child or children who has established a
5 benefit year beginning before April 24, 1983, the amount of
6 additional benefits payable on account of the nonworking
7 spouse or dependent child or children shall be determined,
8 for weeks beginning on or after April 24, 1983 claimed with
9 respect to that benefit year, as provided under this Act as
10 in effect on November 30, 1982, except that the statewide
11 average weekly wage used in such determination shall be
12 $334.80.
13 With respect to any week beginning on or after January 2,
14 1988 and before January 1, 1991 and any week beginning on or
15 after January 1, 1992, and before January 1, 1993, an
16 individual to whom benefits are payable with respect to any
17 week shall, in addition to those benefits, be paid, with
18 respect to such week, as follows: in the case of an
19 individual with a nonworking spouse, 8% of his prior average
20 weekly wage, rounded (if not already a multiple of one
21 dollar) to the next higher dollar, provided, that the total
22 amount payable to the individual with respect to a week
23 shall not exceed 57% of the statewide average weekly wage,
24 rounded (if not already a multiple of one dollar) to the next
25 higher dollar; and in the case of an individual with a
26 dependent child or dependent children, 15% of his prior
27 average weekly wage, rounded (if not already a multiple of
28 one dollar) to the next higher dollar, provided that the
29 total amount payable to the individual with respect to a week
30 shall not exceed 64% of the statewide average weekly wage,
31 rounded (if not already a multiple of one dollar) to the next
32 higher dollar.
33 With respect to any week beginning on or after January 1,
34 1991 and before January 1, 1992, an individual to whom
35 benefits are payable with respect to any week shall, in
-13- LRB9002128WHmgccr2
1 addition to the benefits, be paid, with respect to such week,
2 as follows: in the case of an individual with a nonworking
3 spouse, 8.3% of his prior average weekly wage, rounded (if
4 not already a multiple of one dollar) to the next higher
5 dollar, provided, that the total amount payable to the
6 individual with respect to a week shall not exceed 57.3% of
7 the statewide average weekly wage, rounded (if not already a
8 multiple of one dollar) to the next higher dollar; and in the
9 case of an individual with a dependent child or dependent
10 children, 15.3% of his prior average weekly wage, rounded (if
11 not already a multiple of one dollar) to the next higher
12 dollar, provided that the total amount payable to the
13 individual with respect to a week shall not exceed 64.3% of
14 the statewide average weekly wage, rounded (if not already a
15 multiple of one dollar) to the next higher dollar.
16 With respect to any week beginning on or after January 3,
17 1993, an individual to whom benefits are payable with respect
18 to any week shall, in addition to those benefits, be paid,
19 with respect to such week, as follows: in the case of an
20 individual with a nonworking spouse, 9% of his prior average
21 weekly wage, rounded (if not already a multiple of one
22 dollar) to the next higher dollar, provided, that the total
23 amount payable to the individual with respect to a week
24 shall not exceed 58.5% of the statewide average weekly wage,
25 rounded (if not already a multiple of one dollar) to the next
26 higher dollar; and in the case of an individual with a
27 dependent child or dependent children, 16% of his prior
28 average weekly wage, rounded (if not already a multiple of
29 one dollar) to the next higher dollar, provided that the
30 total amount payable to the individual with respect to a week
31 shall not exceed 65.5% of the statewide average weekly wage,
32 rounded (if not already a multiple of one dollar) to the next
33 higher dollar.
34 For the purposes of this subsection:
35 "Dependent" means a child or a nonworking spouse.
-14- LRB9002128WHmgccr2
1 "Child" means a natural child, stepchild, or adopted
2 child of an individual claiming benefits under this Act or a
3 child who is in the custody of any such individual by court
4 order, for whom the individual is supplying and, for at least
5 90 consecutive days (or for the duration of the parental
6 relationship if it has existed for less than 90 days)
7 immediately preceding any week with respect to which the
8 individual has filed a claim, has supplied more than one-half
9 the cost of support, or has supplied at least 1/4 of the cost
10 of support if the individual and the other parent, together,
11 are supplying and, during the aforesaid period, have supplied
12 more than one-half the cost of support, and are, and were
13 during the aforesaid period, members of the same household;
14 and who, on the first day of such week (a) is under 18 years
15 of age, or (b) is, and has been during the immediately
16 preceding 90 days, unable to work because of illness or other
17 disability: provided, that no person who has been determined
18 to be a child of an individual who has been allowed benefits
19 with respect to a week in the individual's benefit year shall
20 be deemed to be a child of the other parent, and no other
21 person shall be determined to be a child of such other
22 parent, during the remainder of that benefit year.
23 "Nonworking spouse" means the lawful husband or wife of
24 an individual claiming benefits under this Act, for whom more
25 than one-half the cost of support has been supplied by the
26 individual for at least 90 consecutive days (or for the
27 duration of the marital relationship if it has existed for
28 less than 90 days) immediately preceding any week with
29 respect to which the individual has filed a claim, but only
30 if the nonworking spouse is currently ineligible to receive
31 benefits under this Act by reason of the provisions of
32 Section 500E.
33 An individual who was obligated by law to provide for the
34 support of a child or of a nonworking spouse for the
35 aforesaid period of 90 consecutive days, but was prevented by
-15- LRB9002128WHmgccr2
1 illness or injury from doing so, shall be deemed to have
2 provided more than one-half the cost of supporting the child
3 or nonworking spouse for that period.
4 (Source: P.A. 89-633, eff. 1-1-97.)
5 (820 ILCS 405/500) (from Ch. 48, par. 420)
6 Sec. 500. Eligibility for benefits. An unemployed
7 individual shall be eligible to receive benefits with respect
8 to any week only if the Director finds that:
9 A. He has registered for work at and thereafter has
10 continued to report at an employment office in accordance
11 with such regulations as the Director may prescribe, except
12 that the Director may, by regulation, waive or alter either
13 or both of the requirements of this subsection as to
14 individuals attached to regular jobs, and as to such other
15 types of cases or situations with respect to which he finds
16 that compliance with such requirements would be oppressive or
17 inconsistent with the purposes of this Act, provided that no
18 such regulation shall conflict with Section 400 of this Act.
19 B. He has made a claim for benefits with respect to such
20 week in accordance with such regulations as the Director may
21 prescribe.
22 C. He is able to work, and is available for work;
23 provided that during the period in question he was actively
24 seeking work and he has certified such. Whenever requested
25 to do so by the Director, the individual shall, in the manner
26 the Director prescribes by regulation, inform the Department
27 of on a form provided by the Department listing the places at
28 which he has sought work during the period in question.;
29 however, Nothing in this subsection shall limit the
30 Director's approval of alternate methods of demonstrating an
31 active search for work based on regular reporting to a trade
32 union office.
33 1. If an otherwise eligible individual is unable to
34 work or is unavailable for work on any normal workday of
-16- LRB9002128WHmgccr2
1 the week, he shall be eligible to receive benefits with
2 respect to such week reduced by one-fifth of his weekly
3 benefit amount for each day of such inability to work or
4 unavailability for work. For the purposes of this
5 paragraph, an individual who reports on a day subsequent
6 to his designated report day shall be deemed unavailable
7 for work on his report day if his failure to report on
8 that day is without good cause, and on each intervening
9 day, if any, on which his failure to report is without
10 good cause. As used in the preceding sentence, "report
11 day" means the day which has been designated for the
12 individual to report to file his claim for benefits with
13 respect to any week. This paragraph shall not be
14 construed so as to effect any change in the status of
15 part-time workers as defined in Section 407.
16 2. An individual shall be considered to be
17 unavailable for work on days listed as whole holidays in
18 "An Act to revise the law in relation to promissory
19 notes, bonds, due bills and other instruments in
20 writing," approved March 18, 1874, as amended; on days
21 which are holidays in his religion or faith, and on days
22 which are holidays according to the custom of his trade
23 or occupation, if his failure to work on such day is a
24 result of the holiday. In determining the claimant's
25 eligibility for benefits and the amount to be paid him,
26 with respect to the week in which such holiday occurs, he
27 shall have attributed to him as additional earnings for
28 that week an amount equal to one-fifth of his weekly
29 benefit amount for each normal work day on which he does
30 not work because of a holiday of the type above
31 enumerated.
32 3. An individual shall be deemed unavailable for
33 work if, after his separation from his most recent
34 employing unit, he has removed himself to and remains in
35 a locality where opportunities for work are substantially
-17- LRB9002128WHmgccr2
1 less favorable than those in the locality he has left.
2 4. An individual shall be deemed unavailable for
3 work with respect to any week which occurs in a period
4 when his principal occupation is that of a student in
5 attendance at, or on vacation from, a public or private
6 school.
7 5. Notwithstanding any other provisions of this
8 Act, an individual shall not be deemed unavailable for
9 work or to have failed actively to seek work, nor shall
10 he be ineligible for benefits by reason of the
11 application of the provisions of Section 603, with
12 respect to any week, because he is enrolled in and is in
13 regular attendance at a training course approved for him
14 by the Director:
15 (a) but only if, with respect to that week,
16 the individual presents, upon request, to the claims
17 adjudicator referred to in Section 702 a statement
18 executed by a responsible person connected with the
19 training course, certifying that the individual was
20 in full-time attendance at such course during the
21 week. The Director may approve such course for an
22 individual only if he finds that (1) reasonable work
23 opportunities for which the individual is fitted by
24 training and experience do not exist in his
25 locality; (2) the training course relates to an
26 occupation or skill for which there are, or are
27 expected to be in the immediate future, reasonable
28 work opportunities in his locality; (3) the training
29 course is offered by a competent and reliable
30 agency, educational institution, or employing unit;
31 (4) the individual has the required qualifications
32 and aptitudes to complete the course successfully;
33 and (5) the individual is not receiving and is not
34 eligible (other than because he has claimed benefits
35 under this Act) for subsistence payments or similar
-18- LRB9002128WHmgccr2
1 assistance under any public or private retraining
2 program: Provided, that the Director shall not
3 disapprove such course solely by reason of clause
4 (5) if the subsistence payment or similar assistance
5 is subject to reduction by an amount equal to any
6 benefits payable to the individual under this Act in
7 the absence of the clause. In the event that an
8 individual's weekly unemployment compensation
9 benefit is less than his certified training
10 allowance, that person shall be eligible to receive
11 his entire unemployment compensation benefits, plus
12 such supplemental training allowances that would
13 make an applicant's total weekly benefit identical
14 to the original certified training allowance.
15 (b) The Director shall have the authority to
16 grant approval pursuant to subparagraph (a) above
17 prior to an individual's formal admission into a
18 training course. Requests for approval shall not be
19 made more than 30 days prior to the actual starting
20 date of such course. Requests shall be made at the
21 appropriate unemployment office. Notwithstanding any
22 other provision to the contrary, the Director shall
23 approve a course for an individual if the course is
24 provided to the individual under Title III of the
25 federal Job Training Partnership Act.
26 (c) The Director shall for purposes of
27 paragraph C have the authority to issue a blanket
28 approval of training programs implemented pursuant
29 to the Comprehensive Employment and Training Act and
30 the Job Training Partnership Act if both the
31 training program and the criteria for an
32 individual's participation in such training meet the
33 requirements of this paragraph C.
34 (d) Notwithstanding the requirements of
35 subparagraph (a), the Director shall have the
-19- LRB9002128WHmgccr2
1 authority to issue blanket approval of training
2 programs implemented under the terms of a collective
3 bargaining agreement.
4 6. Notwithstanding any other provisions of this
5 Act, an individual shall not be deemed unavailable for
6 work or to have failed actively to seek work, nor shall
7 he be ineligible for benefits, by reason of the
8 application of the provisions of Section 603 with respect
9 to any week because he is in training approved under
10 Section 236 (a)(1) of the federal Trade Act of 1974, nor
11 shall an individual be ineligible for benefits under the
12 provisions of Section 601 by reason of leaving work
13 voluntarily to enter such training if the work left is
14 not of a substantially equal or higher skill level than
15 the individual's past adversely affected employment as
16 defined under the federal Trade Act of 1974 and the wages
17 for such work are less than 80% of his average weekly
18 wage as determined under the federal Trade Act of 1974.
19 D. If his benefit year begins prior to July 6, 1975 or
20 subsequent to January 2, 1982, he has been unemployed for a
21 waiting period of 1 week during such benefit year. If his
22 benefit year begins on or after July 6, l975, but prior to
23 January 3, 1982, and his unemployment continues for more than
24 three weeks during such benefit year, he shall be eligible
25 for benefits with respect to each week of such unemployment,
26 including the first week thereof. An individual shall be
27 deemed to be unemployed within the meaning of this subsection
28 while receiving public assistance as remuneration for
29 services performed on work projects financed from funds made
30 available to governmental agencies for such purpose. No week
31 shall be counted as a week of unemployment for the purposes
32 of this subsection:
33 1. Unless it occurs within the benefit year which
34 includes the week with respect to which he claims payment
35 of benefits, provided that, for benefit years beginning
-20- LRB9002128WHmgccr2
1 prior to January 3, 1982, this requirement shall not
2 interrupt the payment of benefits for consecutive weeks
3 of unemployment; and provided further that the week
4 immediately preceding a benefit year, if part of one
5 uninterrupted period of unemployment which continues into
6 such benefit year, shall be deemed (for the purpose of
7 this subsection only and with respect to benefit years
8 beginning prior to January 3, 1982, only) to be within
9 such benefit year, as well as within the preceding
10 benefit year, if the unemployed individual would, except
11 for the provisions of the first paragraph and paragraph 1
12 of this subsection and of Section 605, be eligible for
13 and entitled to benefits for such week.
14 2. If benefits have been paid with respect thereto.
15 3. Unless the individual was eligible for benefits
16 with respect thereto except for the requirements of this
17 subsection and of Section 605.
18 E. With respect to any benefit year beginning prior to
19 January 3, 1982, he has been paid during his base period
20 wages for insured work not less than the amount specified in
21 Section 500E of this Act as amended and in effect on October
22 5, 1980. With respect to any benefit year beginning on or
23 after January 3, 1982, he has been paid during his base
24 period wages for insured work equal to not less than $1,600,
25 provided that he has been paid wages for insured work equal
26 to at least $440 during that part of his base period which
27 does not include the calendar quarter in which the wages paid
28 to him were highest.
29 F. During that week he has participated in reemployment
30 services to which he has been referred, including but not
31 limited to job search assistance services, pursuant to a
32 profiling system established by the Director by rule in
33 conformity with Section 303(j)(1) of the federal Social
34 Security Act, unless the Director determines that:
35 1. the individual has completed such services; or
-21- LRB9002128WHmgccr2
1 2. there is justifiable cause for the claimant's
2 failure to participate in such services.
3 This subsection F is added by this amendatory Act of 1995
4 to clarify authority already provided under subsections A and
5 C in connection with the unemployment insurance claimant
6 profiling system required under subsections (a)(10) and
7 (j)(1) of Section 303 of the federal Social Security Act as a
8 condition of federal funding for the administration of the
9 Unemployment Insurance Act.
10 (Source: P.A. 88-655, eff. 9-16-94; 89-21, eff. 6-6-95.)
11 (820 ILCS 405/1300) (from Ch. 48, par. 540)
12 (This Section may contain text from a Public Act with a
13 delayed effective date)
14 Sec. 1300. Waiver or transfer of benefit rights -
15 Partial exemption.
16 (A) Except as otherwise provided herein any agreement by
17 an individual to waive, release or commute his rights under
18 this Act shall be void.
19 (B) Benefits due under this Act shall not be assigned,
20 pledged, encumbered, released or commuted and shall be exempt
21 from all claims of creditors and from levy, execution and
22 attachment or other remedy for recovery or collection of a
23 debt. However, nothing in this Section shall prohibit a
24 specified or agreed upon deduction from benefits by an
25 individual, or a court or administrative order for
26 withholding of income, for payment of past due child support
27 from being enforced and collected by the Department of Public
28 Aid on behalf of persons receiving a grant of financial aid
29 under Article IV of The Illinois Public Aid Code, persons for
30 whom an application has been made and approved for support
31 services under Section 10-1 of such Code, or persons
32 similarly situated and receiving like support services in
33 other states. It is provided that:
34 (1) The aforementioned deduction of benefits and
-22- LRB9002128WHmgccr2
1 order for withholding of income apply only if appropriate
2 arrangements have been made for reimbursement to the
3 Director by the Department of Public Aid for any
4 administrative costs incurred by the Director under this
5 Section.
6 (2) The Director shall deduct and withhold from
7 benefits payable under this Act, or under any arrangement
8 for the payment of benefits entered into by the Director
9 pursuant to the powers granted under Section 2700 of this
10 Act, the amount specified or agreed upon. In the case of
11 a court or administrative order for withholding of
12 income, the Director shall withhold the amount of the
13 order.
14 (3) Any amount deducted and withheld by the
15 Director shall be paid to the Department of Public Aid on
16 behalf of the individual.
17 (4) Any amount deducted and withheld under
18 subsection (3) shall for all purposes be treated as if it
19 were paid to the individual as benefits and paid by such
20 individual to the Department of Public Aid in
21 satisfaction of the individual's child support
22 obligations.
23 (5) For the purpose of this Section, child support
24 is defined as those obligations which are being enforced
25 pursuant to a plan described in Title IV, Part D, Section
26 454 of the Social Security Act and approved by the
27 Secretary of Health and Human Services.
28 (6) The deduction of benefits and order for
29 withholding of income for child support shall be governed
30 by Titles III and IV of the Social Security Act and all
31 regulations duly promulgated thereunder.
32 (C) Nothing in this Section prohibits an individual from
33 voluntarily electing to have federal income tax deducted and
34 withheld from his or her unemployment insurance benefit
35 payments.
-23- LRB9002128WHmgccr2
1 (1) The Director shall, at the time that an
2 individual files his or her claim for benefits that
3 establishes his or her benefit year, inform the
4 individual that:
5 (a) unemployment insurance is subject to
6 federal, State, and local income taxes;
7 (b) requirements exist pertaining to estimated
8 tax payments;
9 (c) the individual may elect to have federal
10 income tax deducted and withheld from his or her
11 payments of unemployment insurance in the amount
12 specified in the federal Internal Revenue Code; and
13 (d) the individual is permitted to change a
14 previously elected withholding status no more than
15 once each calendar year.
16 (2) Amounts deducted and withheld from unemployment
17 insurance shall remain in the unemployment fund until
18 transferred to the federal taxing authority as a payment
19 of income tax.
20 (3) The Director shall follow all procedures
21 specified by the United States Department of Labor and
22 the federal Internal Revenue Service pertaining to the
23 deducting and withholding of income tax.
24 (4) Amounts shall be deducted and withheld in
25 accordance with the priorities established in rules
26 promulgated by the Director.
27 (D) Nothing in this Section prohibits an individual from
28 voluntarily electing to have State of Illinois income tax
29 deducted and withheld from his or her unemployment insurance
30 benefit payments if such deduction and withholding is
31 provided for pursuant to rules promulgated by the Director.
32 (1) If pursuant to rules promulgated by the
33 Director, an individual may voluntarily elect to have
34 State of Illinois income tax deducted and withheld from
35 his or her unemployment insurance benefit payments, the
-24- LRB9002128WHmgccr2
1 Director shall, at the time that an individual files his
2 or her claim for benefits that establishes his or her
3 benefit year, in addition to providing the notice
4 required under subsection C, inform the individual that:
5 (a) the individual may elect to have State of
6 Illinois income tax deducted and withheld from his
7 or her payments of unemployment insurance in the
8 amount specified pursuant to rules promulgated by
9 the Director; and
10 (b) the individual is permitted to change a
11 previously elected withholding status no more than
12 once each calendar year.
13 (2) Amounts deducted and withheld from unemployment
14 insurance shall remain in the unemployment fund until
15 transferred to the Department of Revenue as a payment of
16 State of Illinois income tax.
17 (3) Amounts shall be deducted and withheld in
18 accordance with the priorities established in rules
19 promulgated by the Director.
20 (Source: P.A. 89-446, eff. 1-1-97.)
21 (820 ILCS 405/1400) (from Ch. 48, par. 550)
22 Sec. 1400. Payment of contributions. On and after July
23 1, 1937, contributions shall accrue and become payable by
24 each employer for each calendar year in which he is subject
25 to this Act, with respect to wages payable for employment
26 occurring during the six months' period beginning July 1,
27 1937, and the calendar years 1938, 1939, and 1940. For the
28 year 1941 and for each calendar year thereafter,
29 contributions shall accrue and become payable by each
30 employer upon the wages paid with respect to employment after
31 December 31, 1940. Such contributions shall become due and
32 shall be paid quarterly on or before the last day of the
33 month next following the calendar quarter for which such
34 contributions have accrued; except that any employer who is
-25- LRB9002128WHmgccr2
1 delinquent in filing a contribution report or in paying his
2 contributions for any calendar quarter may, at the discretion
3 of the Director, be required to report and to pay
4 contributions on a calendar month basis. Such contributions
5 shall not be deducted, in whole or in part, from the wages of
6 individuals in such employer's employ. If the Director shall
7 find that the collection of any contributions will be
8 jeopardized by delay, he may declare the same to be
9 immediately due and payable.
10 In the payment of any contributions, interest, or
11 penalties, a fractional part of a cent shall be disregarded
12 unless it amounts to one-half cent or more, in which case it
13 shall be increased to one cent.
14 The Director may by regulation provide that if, at any
15 time, a total amount of less than $2 $1.00 is payable with
16 respect to a quarter, including any contributions, payments
17 in lieu of contributions, as a quarterly contribution, or as
18 interest or penalties, such amount may be disregarded. Any
19 amounts contributions disregarded under this paragraph are
20 deemed to have been paid for all other purposes of this Act.
21 Nothing in this paragraph is intended to relieve any employer
22 from filing any reports required by this Act or by any rules
23 or regulations adopted by the Director pursuant to this Act.
24 Except with respect to the provisions concerning amounts
25 that may be disregarded pursuant to regulation, this Section
26 does not apply to any nonprofit organization or any
27 governmental entity referred to in subsection B of Section
28 1405 for any period with respect to which it does not incur
29 liability for the payment of contributions by reason of
30 having elected to make payments in lieu of contributions, or
31 to any political subdivision or municipal corporation for any
32 period with respect to which it is not subject to payments in
33 lieu of contributions under the provisions of paragraph 1 of
34 Section 302C by reason of having elected to make payments in
35 lieu of contributions under paragraph 2 of that Section, or
-26- LRB9002128WHmgccr2
1 to the State of Illinois or any of its instrumentalities.
2 (Source: P.A. 80-2dSS-1.)
3 (820 ILCS 405/1507) (from Ch. 48, par. 577)
4 Sec. 1507. Contribution rates of successor and
5 predecessor employing units. A. Whenever any employing unit
6 succeeds to substantially all of the employing enterprises of
7 another employing unit, then in determining contribution
8 rates for any calendar year, the experience rating record of
9 the predecessor prior to the succession shall be transferred
10 to the successor and thereafter it shall not be treated as
11 the experience rating record of the predecessor, except as
12 provided in subsection B. Notwithstanding the provisions of
13 subsection B, whenever any employing unit succeeds to
14 substantially all of the employing enterprises of another
15 employing unit, within 120 days of such transfer, the
16 successor employing unit shall file such reports of this
17 succession as may be required by the Director. The failure of
18 an employing unit to file such reports shall result in the
19 denial of the transfer of the predecessor's experience rating
20 record to the successor except where such transfer would
21 result in a higher revised rate for the successor in which
22 case the experience rating record of the predecessor shall be
23 transferred to the successor as of the date of the transfer
24 without regard to the filing of such reports. For the
25 purposes of this Section, such experience rating record shall
26 consist of all years during which liability for the payment
27 of contributions was incurred by the predecessor prior to the
28 succession, all benefit wages based upon wages paid by the
29 predecessor prior to the succession, all benefit charges
30 based on benefits paid by the predecessor prior to the
31 succession, and all wages for insured work paid by the
32 predecessor prior to the succession.
33 B. The provisions of this subsection shall be applicable
34 only to the determination of contribution rates for the
-27- LRB9002128WHmgccr2
1 calendar year 1956 and for each calendar year thereafter.
2 Whenever any employing unit has succeeded to substantially
3 all of the employing enterprises of another employing unit,
4 but the predecessor employing unit has retained a distinct
5 severable portion of its employing enterprises or whenever
6 any employing unit has succeeded to a distinct severable
7 portion which is less than substantially all of the employing
8 enterprises of another employing unit, the successor
9 employing unit shall acquire the experience rating record
10 attributable to the portion to which it has succeeded, and
11 the predecessor employing unit shall retain the experience
12 rating record attributable to the portion which it has
13 retained, if--
14 1. The employing unit which desires to acquire or retain
15 such a distinct severable portion of such experience rating
16 record has filed such reports giving notice of the transfer
17 as may be required by the Director within 120 days of such
18 transfer; and
19 2. It files a written application for such experience
20 rating record which is joined in by the employing unit which
21 is then entitled to such experience rating record; and
22 3. The joint application contains such information as
23 the Director shall by regulation prescribe which will show
24 that such experience rating record is identifiable and
25 segregable and, therefore, capable of being transferred; and
26 4. The joint application is filed prior to whichever of
27 the following dates is the latest: (a) July 1, 1956; (b) one
28 year after the date of the succession; or (c) the date that
29 the rate determination of the employing unit which has
30 applied for such experience rating record has become final
31 for the calendar year immediately following the calendar year
32 in which the succession occurs. The filing of a timely joint
33 application shall not affect any rate determination which has
34 become final, as provided by Section 1509.
35 If all of the foregoing requirements are met, then the
-28- LRB9002128WHmgccr2
1 Director shall transfer such experience rating record to the
2 employing unit which has applied therefor, and it shall not
3 be treated as the experience rating record of the employing
4 unit which has joined in the application.
5 Whenever any employing unit is reorganized into two or
6 more employing units, and any of such employing units are
7 owned or controlled by the same interests which owned or
8 controlled the predecessor prior to the reorganization, and
9 the provisions of this subsection become applicable thereto,
10 then such affiliated employing units during the period of
11 their affiliation shall be treated as a single employing unit
12 for the purpose of determining their rates of contributions.
13 C. For the calendar year in which a succession occurs
14 which results in the total or partial transfer of a
15 predecessor's experience rating record, the contribution
16 rates of the parties thereto shall be determined in the
17 following manner:
18 1. If any of such parties had a contribution rate
19 applicable to it for that calendar year, it shall continue
20 with such contribution rate.
21 2. If any successor had no contribution rate applicable
22 to it for that calendar year, and only one predecessor is
23 involved, then the contribution rate of the successor shall
24 be the same as that of its predecessor.
25 3. If any successor had no contribution rate applicable
26 to it for that calendar year, and two or more predecessors
27 are involved, then the contribution rate of the successor
28 shall be computed, on the combined experience rating records
29 of the predecessors or on the appropriate part of such
30 records if any partial transfer is involved, as provided in
31 Sections 1500 to 1507, inclusive.
32 4. Notwithstanding the provisions of paragraphs 2 and 3
33 of this subsection, if any succession occurs prior to the
34 calendar year 1956 and the successor acquires part of the
35 experience rating record of the predecessor as provided in
-29- LRB9002128WHmgccr2
1 subsection B of this Section, then the contribution rate of
2 that successor for the calendar year in which such succession
3 occurs shall be 2.7 percent.
4 (Source: P.A. 85-956.)
5 (820 ILCS 405/2201) (from Ch. 48, par. 681)
6 Sec. 2201. Refund or adjustment of contributions. Not
7 later than 3 years after the date upon which any
8 contributions, interest or penalties thereon were paid, an
9 employing unit which has paid such contributions, interest or
10 penalties thereon erroneously, may file a claim with the
11 Director for an adjustment thereof in connection with
12 subsequent contribution payments, or for a refund thereof
13 where such adjustment cannot be made; provided, however, that
14 no refund or adjustment shall be made of any contribution,
15 the amount of which has been determined and assessed by the
16 Director, if such contribution was paid after the
17 determination and assessment of the Director became final,
18 and provided, further, that any such adjustment or refund,
19 involving contributions with respect to wages on the basis of
20 which benefits have been paid, shall be reduced by the amount
21 of benefits so paid. Upon receipt of a claim the Director
22 shall make his determination, either allowing such claim in
23 whole or in part, or ordering that it be denied, and serve
24 notice upon the claimant of such determination. Such
25 determination of the Director shall be final at the
26 expiration of 20 days from the date of service of such notice
27 unless the claimant shall have filed with the Director a
28 written protest and a petition for hearing, specifying his
29 objections thereto. Upon receipt of such petition within the
30 20 days allowed, the Director shall fix the time and place
31 for a hearing and shall notify the claimant thereof. At any
32 hearing held as herein provided, the determination of the
33 Director shall be prima facie correct and the burden shall be
34 upon the protesting employing unit to prove that it is
-30- LRB9002128WHmgccr2
1 incorrect. All of the provisions of this Act applicable to
2 hearings conducted pursuant to Section 2200 shall be
3 applicable to hearings conducted pursuant to this Section.
4 Upon the conclusion of such hearing, a decision shall be made
5 by the Director and notice thereof given to the claimant. If
6 the Director shall decide that the claim be allowed in whole
7 or in part, or if such allowance be ordered by the Court
8 pursuant to Section 2205 and the judgment of said Court has
9 become final, the Director shall, if practicable, make
10 adjustment without interest in connection with subsequent
11 contribution payments by the claimant, and if adjustments
12 thereof cannot practicably be made in connection with such
13 subsequent contribution payments, then the Director shall
14 refund to the claimant the amount so allowed, without
15 interest except as otherwise provided in Section 2201.1 from
16 moneys in the benefit account established by this Act.
17 Nothing herein contained shall prohibit the Director from
18 making adjustment or refund upon his own initiative, within
19 the time allowed for filing claim therefor, provided that the
20 Director shall make no refund or adjustment of any
21 contribution, the amount of which he has previously
22 determined and assessed, if such contribution was paid after
23 the determination and assessment became final.
24 If this State should not be certified for any year by the
25 Secretary of Labor of the United States of America, or other
26 appropriate Federal agency, under Section 3304 of the Federal
27 Internal Revenue Code of 1954, the Director shall refund
28 without interest to any instrumentality of the United States
29 subject to this Act by virtue of permission granted in an Act
30 of Congress, the amount of contributions paid by such
31 instrumentality with respect to such year.
32 The Director may by regulation provide that, if there is
33 a total credit balance of less than $2 in an employer's
34 account with respect to contributions, interest, and
35 penalties, the amount may be disregarded by the Director;
-31- LRB9002128WHmgccr2
1 once disregarded, the amount shall not be considered a credit
2 balance in the account and shall not be subject to either an
3 adjustment or a refund.
4 (Source: P.A. 84-1336.)
5 (820 ILCS 405/2201.1) (from Ch. 48, par. 681.1)
6 Sec. 2201.1. Interest on Overpaid Contributions,
7 Penalties and Interest. The Director shall quarterly furnish
8 each employer with a statement of credit balances in the
9 employer's account where the balances with respect to all
10 contributions, interest and penalties combined equal or
11 exceed $2. Under regulations prescribed by the Director and
12 subject to the limitations of Section 2201, the employer may
13 file a request for an adjustment or refund of the amount
14 erroneously paid. Interest shall be paid on refunds of
15 erroneously paid contributions, penalties and interest
16 imposed by this Act, except that if any refund is mailed by
17 the Director within 90 days after the date of the refund
18 claim, no interest shall be due or paid. The interest shall
19 begin to accrue as of the date of the refund claim and shall
20 be paid at the rate of 1.5% per month computed at the rate of
21 12/365 of 1.5% for each day or fraction thereof. Interest
22 paid pursuant to this Section shall be paid from monies in
23 the special administrative account established by Sections
24 2100 and 2101. This Section shall apply only to refunds of
25 contributions, penalties and interest which were paid as the
26 result of wages paid after January 1, 1988.
27 (Source: P.A. 85-956.)
28 Section 99. Effective date. This Act takes effect upon
29 becoming law.".
-32- LRB9002128WHmgccr2
1 Submitted on , 1997.
2 ______________________________ _____________________________
3 Senator Lauzen Representative Schakowsky
4 ______________________________ _____________________________
5 Senator Dillard Representative Lang
6 ______________________________ _____________________________
7 Senator Radogno Representative Hannig
8 ______________________________ _____________________________
9 Senator Garcia Representative Churchill
10 ______________________________ _____________________________
11 Senator Farley Representative Parke
12 Committee for the Senate Committee for the House