Public Act 093-0676
 
HB0812 Enrolled LRB093 05614 WGH 05707 b

    AN ACT in relation to unemployment insurance.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Unemployment Insurance Act is amended by
changing Section 235 as follows:
 
    (820 ILCS 405/235)  (from Ch. 48, par. 345)
    Sec. 235. The term "wages" does not include:
    A. That part of the remuneration which, after remuneration
equal to $6,000 with respect to employment has been paid to an
individual by an employer during any calendar year after 1977
and before 1980, is paid to such individual by such employer
during such calendar year; and that part of the remuneration
which, after remuneration equal to $6,500 with respect to
employment has been paid to an individual by an employer during
each calendar year 1980 and 1981, is paid to such individual by
such employer during that calendar year; and that part of the
remuneration which, after remuneration equal to $7,000 with
respect to employment has been paid to an individual by an
employer during the calendar year 1982 is paid to such
individual by such employer during that calendar year.
    With respect to the first calendar quarter of 1983, the
term "wages" shall include only the remuneration paid to an
individual by an employer during such quarter with respect to
employment which does not exceed $7,000. With respect to the
three calendar quarters, beginning April 1, 1983, the term
"wages" shall include only the remuneration paid to an
individual by an employer during such period with respect to
employment which when added to the "wages" (as defined in the
preceding sentence) paid to such individual by such employer
during the first calendar quarter of 1983, does not exceed
$8,000.
    With respect to the calendar year 1984, the term "wages"
shall include only the remuneration paid to an individual by an
employer during that period with respect to employment which
does not exceed $8,000; with respect to calendar years 1985,
1986 and 1987, the term "wages" shall include only the
remuneration paid to such individual by such employer during
that calendar year with respect to employment which does not
exceed $8,500.
    With respect to the calendar years 1988 through 2003 and
calendar year 2005 and each calendar year thereafter, the term
"wages" shall include only the remuneration paid to an
individual by an employer during that period with respect to
employment which does not exceed $9,000.
    With respect to the calendar year 2004, the term "wages"
shall include only the remuneration paid to an individual by an
employer during that period with respect to employment which
does not exceed $9,800. With respect to the calendar years 2005
through 2009, the term "wages" shall include only the
remuneration paid to an individual by an employer during that
period with respect to employment which does not exceed the
following amounts: $10,500 with respect to the calendar year
2005; $11,000 with respect to the calendar year 2006; $11,500
with respect to the calendar year 2007; $12,000 with respect to
the calendar year 2008; and $12,300 with respect to the
calendar year 2009.
    With respect to the calendar year 2010 and each calendar
year thereafter, the term "wages" shall include only the
remuneration paid to an individual by an employer during that
period with respect to employment which does not exceed the sum
of the wage base adjustment applicable to that year pursuant to
Section 1400.1, plus the maximum amount includable as "wages"
pursuant to this subsection with respect to the immediately
preceding calendar year. Notwithstanding any provision to the
contrary, the maximum amount includable as "wages" pursuant to
this Section shall not be less than $12,300 or greater than
$12,960 with respect to any calendar year after calendar year
2009.
    The remuneration paid to an individual by an employer with
respect to employment in another State or States, upon which
contributions were required of such employer under an
unemployment compensation law of such other State or States,
shall be included as a part of the remuneration herein referred
to. For the purposes of this subsection, any employing unit
which succeeds to the organization, trade, or business, or to
substantially all of the assets of another employing unit, or
to the organization, trade, or business, or to substantially
all of the assets of a distinct severable portion of another
employing unit, shall be treated as a single unit with its
predecessor for the calendar year in which such succession
occurs, and any employing unit which is owned or controlled by
the same interests which own or control another employing unit
shall be treated as a single unit with the unit so owned or
controlled by such interests for any calendar year throughout
which such ownership or control exists. This subsection applies
only to Sections 1400, 1405A, and 1500.
    B. The amount of any payment (including any amount paid by
an employer for insurance or annuities, or into a fund, to
provide for any such payment), made to, or on behalf of, an
individual or any of his dependents under a plan or system
established by an employer which makes provision generally for
individuals performing services for him (or for such
individuals generally and their dependents) or for a class or
classes of such individuals (or for a class or classes of such
individuals and their dependents), on account of (1) sickness
or accident disability (except those sickness or accident
disability payments which would be includable as "wages" in
Section 3306(b)(2)(A) of the Federal Internal Revenue Code of
1954, in effect on January 1, 1985, such includable payments to
be attributable in such manner as provided by Section 3306(b)
of the Federal Internal Revenue Code of 1954, in effect on
January 1, 1985), or (2) medical or hospitalization expenses in
connection with sickness or accident disability, or (3) death.
    C. Any payment made to, or on behalf of, an employee or his
beneficiary which would be excluded from "wages" by
subparagraph (A), (B), (C), (D), (E), (F) or (G), of Section
3306(b)(5) of the Federal Internal Revenue Code of 1954, in
effect on January 1, 1985.
    D. The amount of any payment on account of sickness or
accident disability, or medical or hospitalization expenses in
connection with sickness or accident disability, made by an
employer to, or on behalf of, an individual performing services
for him after the expiration of six calendar months following
the last calendar month in which the individual performed
services for such employer.
    E. Remuneration paid in any medium other than cash by an
employing unit to an individual for service in agricultural
labor as defined in Section 214.
    F. The amount of any supplemental payment made by an
employer to an individual performing services for him, other
than remuneration for services performed, under a shared work
plan approved by the Director pursuant to Section 407.1.
(Source: P.A. 93-634, eff. 1-1-04.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.