093_SB1857sam001
LRB093 10804 WGH 13185 a
1 AMENDMENT TO SENATE BILL 1857
2 AMENDMENT NO. . Amend Senate Bill 1857 by replacing
3 everything after the enacting clause with the following:
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)
7 Sec. 235. The term "wages" does not include:
8 A. That part of the remuneration which, after
9 remuneration equal to $6,000 with respect to employment has
10 been paid to an individual by an employer during any calendar
11 year after 1977 and before 1980, is paid to the such
12 individual by such employer during such calendar year; and
13 that part of the remuneration which, after remuneration equal
14 to $6,500 with respect to employment has been paid to an
15 individual by an employer during each calendar year 1980 and
16 1981, is paid to such individual by such employer during that
17 calendar year; and that part of the remuneration which, after
18 remuneration equal to $7,000 with respect to employment has
19 been paid to an individual by an employer during the calendar
20 year 1982 is paid to such individual by such employer during
21 that calendar year.
22 With respect to the first calendar quarter of 1983, the
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1 term "wages" shall include only the remuneration paid to an
2 individual by an employer during such quarter with respect to
3 employment which does not exceed $7,000. With respect to the
4 three calendar quarters, beginning April 1, 1983, the term
5 "wages" shall include only the remuneration paid to an
6 individual by an employer during such period with respect to
7 employment which when added to the "wages" (as defined in the
8 preceding sentence) paid to such individual by such employer
9 during the first calendar quarter of 1983, does not exceed
10 $8,000.
11 With respect to the calendar year 1984, the term "wages"
12 shall include only the remuneration paid to an individual by
13 an employer during that period with respect to employment
14 which does not exceed $8,000; with respect to calendar years
15 1985, 1986 and 1987, the term "wages" shall include only the
16 remuneration paid to such individual by such employer during
17 that calendar year with respect to employment which does not
18 exceed $8,500.
19 With respect to the calendar years 1988 through 2003 and
20 calendar year 2005 and each calendar year thereafter, the
21 term "wages" shall include only the remuneration paid to an
22 individual by an employer during that period with respect to
23 employment which does not exceed $9,000.
24 With respect to the calendar year 2004, the term "wages"
25 shall include only the remuneration paid to an individual by
26 an employer during that period with respect to employment
27 which does not exceed $10,000. The remuneration paid to an
28 individual by an employer with respect to employment in
29 another State or States, upon which contributions were
30 required of such employer under an unemployment compensation
31 law of such other State or States, shall be included as a
32 part of the remuneration equal to $6,000, $6,500, $7,000,
33 $8,000, $8,500, $9,000, or $10,000, as the case may be,
34 herein referred to. For the purposes of this subsection, any
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1 employing unit which succeeds to the organization, trade, or
2 business, or to substantially all of the assets of another
3 employing unit, or to the organization, trade, or business,
4 or to substantially all of the assets of a distinct severable
5 portion of another employing unit, shall be treated as a
6 single unit with its predecessor for the calendar year in
7 which such succession occurs, and any employing unit which is
8 owned or controlled by the same interests which own or
9 control another employing unit shall be treated as a single
10 unit with the unit so owned or controlled by such interests
11 for any calendar year throughout which such ownership or
12 control exists. This subsection applies only to Sections
13 1400, 1405A, and 1500.
14 B. The amount of any payment (including any amount paid
15 by an employer for insurance or annuities, or into a fund, to
16 provide for any such payment), made to, or on behalf of, an
17 individual or any of his dependents under a plan or system
18 established by an employer which makes provision generally
19 for individuals performing services for him (or for such
20 individuals generally and their dependents) or for a class or
21 classes of such individuals (or for a class or classes of
22 such individuals and their dependents), on account of (1)
23 sickness or accident disability (except those sickness or
24 accident disability payments which would be includable as
25 "wages" in Section 3306(b)(2)(A) of the Federal Internal
26 Revenue Code of 1954, in effect on January 1, 1985, such
27 includable payments to be attributable in such manner as
28 provided by Section 3306(b) of the Federal Internal Revenue
29 Code of 1954, in effect on January 1, 1985), or (2) medical
30 or hospitalization expenses in connection with sickness or
31 accident disability, or (3) death.
32 C. Any payment made to, or on behalf of, an employee or
33 his beneficiary which would be excluded from "wages" by
34 subparagraph (A), (B), (C), (D), (E), (F) or (G), of Section
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1 3306(b)(5) of the Federal Internal Revenue Code of 1954, in
2 effect on January 1, 1985.
3 D. The amount of any payment on account of sickness or
4 accident disability, or medical or hospitalization expenses
5 in connection with sickness or accident disability, made by
6 an employer to, or on behalf of, an individual performing
7 services for him after the expiration of six calendar months
8 following the last calendar month in which the individual
9 performed services for such employer.
10 E. Remuneration paid in any medium other than cash by an
11 employing unit to an individual for service in agricultural
12 labor as defined in Section 214.
13 F. The amount of any supplemental payment made by an
14 employer to an individual performing services for him, other
15 than remuneration for services performed, under a shared work
16 plan approved by the Director pursuant to Section 407.1.
17 (Source: P.A. 90-554, eff. 12-12-97; 91-342, eff. 7-29-99.)".