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1 | AN ACT in relation to unemployment insurance.
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2 | Be it enacted by the People of the State of Illinois, | ||||||
3 | represented in the General Assembly:
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4 | Section 5. The Unemployment Insurance Act is amended by | ||||||
5 | changing Section 235 as follows: | ||||||
6 | (820 ILCS 405/235) (from Ch. 48, par. 345)
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7 | Sec. 235. The term "wages" does not include:
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8 | A. That part of the remuneration which,
after remuneration | ||||||
9 | equal to $6,000 with
respect to employment has been paid to an | ||||||
10 | individual by an employer during any
calendar year after 1977 | ||||||
11 | and before 1980, is paid to such individual by such
employer | ||||||
12 | during such calendar year; and that part of the remuneration | ||||||
13 | which,
after remuneration equal to $6,500 with respect to | ||||||
14 | employment has
been paid to an individual by an employer during | ||||||
15 | each calendar year 1980
and 1981, is paid to such individual by | ||||||
16 | such employer during that calendar
year; and that part of the | ||||||
17 | remuneration which, after remuneration equal
to $7,000 with | ||||||
18 | respect to employment has been paid to an individual by an
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19 | employer during the calendar year 1982 is paid to such | ||||||
20 | individual by such
employer during that calendar year.
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21 | With respect to the first calendar quarter of 1983, the | ||||||
22 | term "wages" shall
include only the remuneration paid to an | ||||||
23 | individual by an employer during
such quarter with respect to | ||||||
24 | employment which does not exceed $7,000. With
respect to the | ||||||
25 | three calendar quarters, beginning April 1, 1983, the term
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26 | "wages" shall include only the remuneration paid to an | ||||||
27 | individual by an
employer during such period with respect to | ||||||
28 | employment which when added
to the "wages" (as defined in the | ||||||
29 | preceding sentence) paid to such individual
by such employer | ||||||
30 | during the first calendar quarter of 1983, does not exceed
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31 | $8,000.
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32 | With respect to the calendar year 1984, the term "wages" |
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1 | shall include
only the remuneration paid to an individual by an | ||||||
2 | employer during that period
with respect to employment which | ||||||
3 | does not exceed $8,000; with respect to
calendar years 1985, | ||||||
4 | 1986 and 1987, the term "wages" shall include only the
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5 | remuneration paid to
such individual by such employer during | ||||||
6 | that calendar year with respect to
employment which does not | ||||||
7 | exceed $8,500.
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8 | With respect to the calendar years 1988 through 2003 and
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9 | calendar year
2005 and each calendar year thereafter , the term | ||||||
10 | "wages"
shall include only the remuneration paid to an | ||||||
11 | individual by an employer
during that period with respect to | ||||||
12 | employment which does not exceed $9,000.
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13 | With respect to the calendar year 2004,
the term "wages" | ||||||
14 | shall include only the remuneration paid to an
individual by an | ||||||
15 | employer during that period with respect to employment
which | ||||||
16 | does not exceed $9,800.
With respect to the calendar years 2005 | ||||||
17 | through 2009, the term "wages" shall
include only the | ||||||
18 | remuneration paid to an individual by an employer during that
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19 | period with respect to employment which does not exceed the | ||||||
20 | following amounts:
$10,500 with respect to the calendar year | ||||||
21 | 2005; $11,000 with respect to the
calendar year 2006; $11,500 | ||||||
22 | with respect to the calendar year 2007; $12,000
with respect to | ||||||
23 | the calendar year 2008; and $12,300 with respect to the
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24 | calendar
year 2009.
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25 | With respect to the calendar year 2010 and each calendar | ||||||
26 | year thereafter, the
term "wages" shall include only the | ||||||
27 | remuneration paid to an individual by an
employer during that | ||||||
28 | period with respect to employment which does not exceed
the sum | ||||||
29 | of the wage base adjustment applicable to that year pursuant to | ||||||
30 | Section
1400.1, plus the maximum amount includable as "wages" | ||||||
31 | pursuant to this
subsection with respect to the immediately | ||||||
32 | preceding calendar year.
Notwithstanding any provision to the | ||||||
33 | contrary, the maximum amount includable as
"wages" pursuant to | ||||||
34 | this Section shall not be less than $12,300 or greater than
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35 | $12,960 with respect to any calendar year after calendar year | ||||||
36 | 2009.
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1 | The remuneration paid to an
individual by an employer with | ||||||
2 | respect to employment in another State or
States, upon which | ||||||
3 | contributions were required of such employer under an
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4 | unemployment compensation law of such other State or States, | ||||||
5 | shall be
included as a part of the remuneration herein
referred | ||||||
6 | to. For the purposes of this
subsection, any employing unit | ||||||
7 | which succeeds to the organization,
trade, or business, or to | ||||||
8 | substantially all of the assets of another
employing unit, or | ||||||
9 | to the organization, trade, or business, or to
substantially | ||||||
10 | all of the assets of a distinct severable portion of
another | ||||||
11 | employing unit, shall be treated as a single unit with its
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12 | predecessor for the calendar year in which such succession | ||||||
13 | occurs, and
any employing unit which is owned or controlled by | ||||||
14 | the same interests
which own or control another employing unit | ||||||
15 | shall be treated as a single
unit with the unit so owned or | ||||||
16 | controlled by such interests for any
calendar year throughout | ||||||
17 | which such ownership or control exists. This
subsection applies | ||||||
18 | only to Sections 1400, 1405A, and 1500.
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19 | B. The amount of any payment (including any amount paid by | ||||||
20 | an
employer for insurance or annuities, or into a fund, to | ||||||
21 | provide for any
such payment), made to, or on behalf of, an | ||||||
22 | individual or any of his
dependents under a plan or system | ||||||
23 | established by an employer which makes
provision generally for | ||||||
24 | individuals performing services for him (or for
such | ||||||
25 | individuals generally and their dependents) or for a class or
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26 | classes of such individuals (or for a class or classes of such
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27 | individuals and their dependents), on account of (1)
sickness | ||||||
28 | or accident disability (except those sickness or accident
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29 | disability payments which would be includable as "wages" in | ||||||
30 | Section
3306(b)(2)(A) of the Federal Internal Revenue Code of | ||||||
31 | 1954, in effect on
January 1, 1985, such includable payments to | ||||||
32 | be attributable in such manner
as provided by Section 3306(b) | ||||||
33 | of the Federal Internal Revenue Code of
1954, in effect on | ||||||
34 | January 1, 1985), or (2) medical or hospitalization
expenses in | ||||||
35 | connection with sickness or accident disability, or (3) death.
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36 | C. Any payment made to, or on behalf of, an employee or his
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1 | beneficiary which would be excluded from "wages" by | ||||||
2 | subparagraph (A), (B),
(C), (D), (E), (F) or (G), of Section | ||||||
3 | 3306(b)(5) of the Federal Internal
Revenue Code of 1954, in | ||||||
4 | effect on January 1, 1985.
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5 | D. The amount of any payment on account of sickness or | ||||||
6 | accident
disability, or medical or hospitalization expenses in | ||||||
7 | connection with
sickness or accident disability, made by an | ||||||
8 | employer to, or on behalf
of, an individual performing services | ||||||
9 | for him after the expiration of
six calendar months following | ||||||
10 | the last calendar month in which the
individual performed | ||||||
11 | services for such employer.
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12 | E. Remuneration paid in any medium other than cash by an | ||||||
13 | employing unit
to an individual for service in agricultural | ||||||
14 | labor as defined in Section 214.
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15 | F. The amount of any supplemental payment made by an | ||||||
16 | employer to an
individual performing services for him, other | ||||||
17 | than remuneration for services
performed, under a shared work | ||||||
18 | plan approved by the Director pursuant to
Section 407.1.
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19 | (Source: P.A. 93-634, eff. 1-1-04.)
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20 | Section 99. Effective date. This Act takes effect upon | ||||||
21 | becoming law.
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