Synopsis As Introduced States our belief that eliminating the first quarter cash crunch of small and mid-market businesses paying unemployment taxes by allowing for quarterly payments based upon the accrued obligation is a pro-business public policy move. Encourages all interested stakeholders in the State's unemployment insurance system to consider this shift before the next General Assembly in order to reach a consensus on the best revenue-neutral method of eliminating the current policy of imposing a first-quarter cash crunch on Illinois businesses.