Rep. Jay Hoffman

Filed: 5/16/2019

 

 


 

 


 
10100SB1899ham001LRB101 09883 JLS 60594 a

1
AMENDMENT TO SENATE BILL 1899

2    AMENDMENT NO. ______. Amend Senate Bill 1899 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Public Employment Office Act is amended by
5changing Section 7 as follows:
 
6    (20 ILCS 1015/7)  (from Ch. 48, par. 183)
7    Sec. 7. No fee or compensation shall be charged or received
8directly or indirectly from persons applying for employment or
9help through said free employment offices, and any officer or
10employee of the Department of Employment Security who shall
11accept, directly or indirectly any fee or compensation from any
12applicant or from his or her representative shall be guilty of
13a Class C misdemeanor, except that this Section does not
14prohibit referral of an individual to an apprenticeship program
15that is approved by and registered with the United States
16Department of Labor, Bureau of Apprenticeship and Training and

 

 

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1charges an application fee of $50 or less. This Section does
2not prohibit the Department from attending or promoting hiring
3events hosted by someone other than the Department, at which an
4admission fee is charged, if neither the Department nor
5employees of the Department receive any portion of the fee in
6connection with the event.
7(Source: P.A. 98-1133, eff. 12-23-14.)
 
8    Section 10. The State Tax Lien Registration Act is amended
9by changing Section 1-5 as follows:
 
10    (35 ILCS 750/1-5)
11    Sec. 1-5. Purpose.
12    (a) The purpose of this Act is to provide a uniform
13statewide system for filing notices of tax liens that are in
14favor of or enforced by the Department or the Department of
15Employment Security. The Department shall maintain the system.
16    (b) The scope of this Act is limited to tax liens in real
17property and personal property, tangible and intangible, of
18taxpayers or other persons or entities against whom the
19Department or the Department of Employment Security has liens
20pursuant to law for unpaid final tax liabilities administered
21by the Department.
22    (c) Nothing in this Act shall be construed to invalidate
23any lien filed by the Department with a county recorder of
24deeds prior to January 1, 2018 or by the Department of

 

 

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1Employment Security prior to January 1, 2020 to the effective
2date of this Act.
3(Source: P.A. 100-22, eff. 1-1-18.)
 
4    Section 15. The Unemployment Insurance Act is amended by
5changing Sections 401, 403, 1505, 1506.6, 2401, and 2402 and by
6adding Section 2401.1 as follows:
 
7    (820 ILCS 405/401)  (from Ch. 48, par. 401)
8    Sec. 401. Weekly Benefit Amount - Dependents' Allowances.
9    A. With respect to any week beginning in a benefit year
10beginning prior to January 4, 2004, an individual's weekly
11benefit amount shall be an amount equal to the weekly benefit
12amount as defined in the provisions of this Act as amended and
13in effect on November 18, 2011.
14    B. 1. With respect to any benefit year beginning on or
15after January 4, 2004 and before January 6, 2008, an
16individual's weekly benefit amount shall be 48% of his or her
17prior average weekly wage, rounded (if not already a multiple
18of one dollar) to the next higher dollar; provided, however,
19that the weekly benefit amount cannot exceed the maximum weekly
20benefit amount and cannot be less than $51. Except as otherwise
21provided in this Section, with respect to any benefit year
22beginning on or after January 6, 2008, an individual's weekly
23benefit amount shall be 47% of his or her prior average weekly
24wage, rounded (if not already a multiple of one dollar) to the

 

 

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1next higher dollar; provided, however, that the weekly benefit
2amount cannot exceed the maximum weekly benefit amount and
3cannot be less than $51. With respect to any benefit year
4beginning in calendar year 2022 2020, an individual's weekly
5benefit amount shall be 40.6% 40.3% of his or her prior average
6weekly wage, rounded (if not already a multiple of one dollar)
7to the next higher dollar; provided, however, that the weekly
8benefit amount cannot exceed the maximum weekly benefit amount
9and cannot be less than $51.
10    2. For the purposes of this subsection:
11    An individual's "prior average weekly wage" means the total
12wages for insured work paid to that individual during the 2
13calendar quarters of his base period in which such total wages
14were highest, divided by 26. If the quotient is not already a
15multiple of one dollar, it shall be rounded to the nearest
16dollar; however if the quotient is equally near 2 multiples of
17one dollar, it shall be rounded to the higher multiple of one
18dollar.
19    "Determination date" means June 1 and December 1 of each
20calendar year except that, for the purposes of this Act only,
21there shall be no June 1 determination date in any year.
22    "Determination period" means, with respect to each June 1
23determination date, the 12 consecutive calendar months ending
24on the immediately preceding December 31 and, with respect to
25each December 1 determination date, the 12 consecutive calendar
26months ending on the immediately preceding June 30.

 

 

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1    "Benefit period" means the 12 consecutive calendar month
2period beginning on the first day of the first calendar month
3immediately following a determination date, except that, with
4respect to any calendar year in which there is a June 1
5determination date, "benefit period" shall mean the 6
6consecutive calendar month period beginning on the first day of
7the first calendar month immediately following the preceding
8December 1 determination date and the 6 consecutive calendar
9month period beginning on the first day of the first calendar
10month immediately following the June 1 determination date.
11    "Gross wages" means all the wages paid to individuals
12during the determination period immediately preceding a
13determination date for insured work, and reported to the
14Director by employers prior to the first day of the third
15calendar month preceding that date.
16    "Covered employment" for any calendar month means the total
17number of individuals, as determined by the Director, engaged
18in insured work at mid-month.
19    "Average monthly covered employment" means one-twelfth of
20the sum of the covered employment for the 12 months of a
21determination period.
22    "Statewide average annual wage" means the quotient,
23obtained by dividing gross wages by average monthly covered
24employment for the same determination period, rounded (if not
25already a multiple of one cent) to the nearest cent.
26    "Statewide average weekly wage" means the quotient,

 

 

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1obtained by dividing the statewide average annual wage by 52,
2rounded (if not already a multiple of one cent) to the nearest
3cent. Notwithstanding any provision of this Section to the
4contrary, the statewide average weekly wage for any benefit
5period prior to calendar year 2012 shall be as determined by
6the provisions of this Act as amended and in effect on November
718, 2011. Notwithstanding any provisions of this Section to the
8contrary, the statewide average weekly wage for the benefit
9period of calendar year 2012 shall be $856.55 and for each
10calendar year thereafter, the statewide average weekly wage
11shall be the statewide average weekly wage, as determined in
12accordance with this sentence, for the immediately preceding
13benefit period plus (or minus) an amount equal to the
14percentage change in the statewide average weekly wage, as
15computed in accordance with the first sentence of this
16paragraph, between the 2 immediately preceding benefit
17periods, multiplied by the statewide average weekly wage, as
18determined in accordance with this sentence, for the
19immediately preceding benefit period. However, for purposes of
20the Workers' Compensation Act, the statewide average weekly
21wage will be computed using June 1 and December 1 determination
22dates of each calendar year and such determination shall not be
23subject to the limitation of the statewide average weekly wage
24as computed in accordance with the preceding sentence of this
25paragraph.
26    With respect to any week beginning in a benefit year

 

 

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1beginning prior to January 4, 2004, "maximum weekly benefit
2amount" with respect to each week beginning within a benefit
3period shall be as defined in the provisions of this Act as
4amended and in effect on November 18, 2011.
5    With respect to any benefit year beginning on or after
6January 4, 2004 and before January 6, 2008, "maximum weekly
7benefit amount" with respect to each week beginning within a
8benefit period means 48% of the statewide average weekly wage,
9rounded (if not already a multiple of one dollar) to the next
10higher dollar.
11    Except as otherwise provided in this Section, with respect
12to any benefit year beginning on or after January 6, 2008,
13"maximum weekly benefit amount" with respect to each week
14beginning within a benefit period means 47% of the statewide
15average weekly wage, rounded (if not already a multiple of one
16dollar) to the next higher dollar.
17    With respect to any benefit year beginning in calendar year
182022 2020, "maximum weekly benefit amount" with respect to each
19week beginning within a benefit period means 40.6% 40.3% of the
20statewide average weekly wage, rounded (if not already a
21multiple of one dollar) to the next higher dollar.
22    C. With respect to any week beginning in a benefit year
23beginning prior to January 4, 2004, an individual's eligibility
24for a dependent allowance with respect to a nonworking spouse
25or one or more dependent children shall be as defined by the
26provisions of this Act as amended and in effect on November 18,

 

 

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12011.
2    With respect to any benefit year beginning on or after
3January 4, 2004 and before January 6, 2008, an individual to
4whom benefits are payable with respect to any week shall, in
5addition to those benefits, be paid, with respect to such week,
6as follows: in the case of an individual with a nonworking
7spouse, 9% of his or her prior average weekly wage, rounded (if
8not already a multiple of one dollar) to the next higher
9dollar, provided, that the total amount payable to the
10individual with respect to a week shall not exceed 57% of the
11statewide average weekly wage, rounded (if not already a
12multiple of one dollar) to the next higher dollar; and in the
13case of an individual with a dependent child or dependent
14children, 17.2% of his or her prior average weekly wage,
15rounded (if not already a multiple of one dollar) to the next
16higher dollar, provided that the total amount payable to the
17individual with respect to a week shall not exceed 65.2% of the
18statewide average weekly wage, rounded (if not already a
19multiple of one dollar) to the next higher dollar.
20    With respect to any benefit year beginning on or after
21January 6, 2008 and before January 1, 2010, an individual to
22whom benefits are payable with respect to any week shall, in
23addition to those benefits, be paid, with respect to such week,
24as follows: in the case of an individual with a nonworking
25spouse, 9% of his or her prior average weekly wage, rounded (if
26not already a multiple of one dollar) to the next higher

 

 

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1dollar, provided, that the total amount payable to the
2individual with respect to a week shall not exceed 56% of the
3statewide average weekly wage, rounded (if not already a
4multiple of one dollar) to the next higher dollar; and in the
5case of an individual with a dependent child or dependent
6children, 18.2% of his or her prior average weekly wage,
7rounded (if not already a multiple of one dollar) to the next
8higher dollar, provided that the total amount payable to the
9individual with respect to a week shall not exceed 65.2% of the
10statewide average weekly wage, rounded (if not already a
11multiple of one dollar) to the next higher dollar.
12    The additional amount paid pursuant to this subsection in
13the case of an individual with a dependent child or dependent
14children shall be referred to as the "dependent child
15allowance", and the percentage rate by which an individual's
16prior average weekly wage is multiplied pursuant to this
17subsection to calculate the dependent child allowance shall be
18referred to as the "dependent child allowance rate".
19    Except as otherwise provided in this Section, with respect
20to any benefit year beginning on or after January 1, 2010, an
21individual to whom benefits are payable with respect to any
22week shall, in addition to those benefits, be paid, with
23respect to such week, as follows: in the case of an individual
24with a nonworking spouse, the greater of (i) 9% of his or her
25prior average weekly wage, rounded (if not already a multiple
26of one dollar) to the next higher dollar, or (ii) $15, provided

 

 

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1that the total amount payable to the individual with respect to
2a week shall not exceed 56% of the statewide average weekly
3wage, rounded (if not already a multiple of one dollar) to the
4next higher dollar; and in the case of an individual with a
5dependent child or dependent children, the greater of (i) the
6product of the dependent child allowance rate multiplied by his
7or her prior average weekly wage, rounded (if not already a
8multiple of one dollar) to the next higher dollar, or (ii) the
9lesser of $50 or 50% of his or her weekly benefit amount,
10rounded (if not already a multiple of one dollar) to the next
11higher dollar, provided that the total amount payable to the
12individual with respect to a week shall not exceed the product
13of the statewide average weekly wage multiplied by the sum of
1447% plus the dependent child allowance rate, rounded (if not
15already a multiple of one dollar) to the next higher dollar.
16    With respect to any benefit year beginning in calendar year
172022 2020, an individual to whom benefits are payable with
18respect to any week shall, in addition to those benefits, be
19paid, with respect to such week, as follows: in the case of an
20individual with a nonworking spouse, the greater of (i) 9% of
21his or her prior average weekly wage, rounded (if not already a
22multiple of one dollar) to the next higher dollar, or (ii) $15,
23provided that the total amount payable to the individual with
24respect to a week shall not exceed 49.6% 49.3% of the statewide
25average weekly wage, rounded (if not already a multiple of one
26dollar) to the next higher dollar; and in the case of an

 

 

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1individual with a dependent child or dependent children, the
2greater of (i) the product of the dependent child allowance
3rate multiplied by his or her prior average weekly wage,
4rounded (if not already a multiple of one dollar) to the next
5higher dollar, or (ii) the lesser of $50 or 50% of his or her
6weekly benefit amount, rounded (if not already a multiple of
7one dollar) to the next higher dollar, provided that the total
8amount payable to the individual with respect to a week shall
9not exceed the product of the statewide average weekly wage
10multiplied by the sum of 40.6% 40.3% plus the dependent child
11allowance rate, rounded (if not already a multiple of one
12dollar) to the next higher dollar.
13    With respect to each benefit year beginning after calendar
14year 2012, the dependent child allowance rate shall be the sum
15of the allowance adjustment applicable pursuant to Section
161400.1 to the calendar year in which the benefit year begins,
17plus the dependent child allowance rate with respect to each
18benefit year beginning in the immediately preceding calendar
19year, except as otherwise provided in this subsection. The
20dependent child allowance rate with respect to each benefit
21year beginning in calendar year 2010 shall be 17.9%. The
22dependent child allowance rate with respect to each benefit
23year beginning in calendar year 2011 shall be 17.4%. The
24dependent child allowance rate with respect to each benefit
25year beginning in calendar year 2012 shall be 17.0% and, with
26respect to each benefit year beginning after calendar year

 

 

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12012, shall not be less than 17.0% or greater than 17.9%.
2    For the purposes of this subsection:
3    "Dependent" means a child or a nonworking spouse.
4    "Child" means a natural child, stepchild, or adopted child
5of an individual claiming benefits under this Act or a child
6who is in the custody of any such individual by court order,
7for whom the individual is supplying and, for at least 90
8consecutive days (or for the duration of the parental
9relationship if it has existed for less than 90 days)
10immediately preceding any week with respect to which the
11individual has filed a claim, has supplied more than one-half
12the cost of support, or has supplied at least 1/4 of the cost
13of support if the individual and the other parent, together,
14are supplying and, during the aforesaid period, have supplied
15more than one-half the cost of support, and are, and were
16during the aforesaid period, members of the same household; and
17who, on the first day of such week (a) is under 18 years of age,
18or (b) is, and has been during the immediately preceding 90
19days, unable to work because of illness or other disability:
20provided, that no person who has been determined to be a child
21of an individual who has been allowed benefits with respect to
22a week in the individual's benefit year shall be deemed to be a
23child of the other parent, and no other person shall be
24determined to be a child of such other parent, during the
25remainder of that benefit year.
26    "Nonworking spouse" means the lawful husband or wife of an

 

 

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1individual claiming benefits under this Act, for whom more than
2one-half the cost of support has been supplied by the
3individual for at least 90 consecutive days (or for the
4duration of the marital relationship if it has existed for less
5than 90 days) immediately preceding any week with respect to
6which the individual has filed a claim, but only if the
7nonworking spouse is currently ineligible to receive benefits
8under this Act by reason of the provisions of Section 500E.
9    An individual who was obligated by law to provide for the
10support of a child or of a nonworking spouse for the aforesaid
11period of 90 consecutive days, but was prevented by illness or
12injury from doing so, shall be deemed to have provided more
13than one-half the cost of supporting the child or nonworking
14spouse for that period.
15(Source: P.A. 99-488, eff. 12-4-15; 100-568, eff. 12-15-17.)
 
16    (820 ILCS 405/403)  (from Ch. 48, par. 403)
17    Sec. 403. Maximum total amount of benefits.
18    A. With respect to any benefit year beginning prior to
19September 30, 1979, any otherwise eligible individual shall be
20entitled, during such benefit year, to a maximum total amount
21of benefits as shall be determined in the manner set forth in
22this Act as amended and in effect on November 9, 1977.
23    B. With respect to any benefit year beginning on or after
24September 30, 1979, except as otherwise provided in this
25Section, any otherwise eligible individual shall be entitled,

 

 

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1during such benefit year, to a maximum total amount of benefits
2equal to 26 times his or her weekly benefit amount plus
3dependents' allowances, or to the total wages for insured work
4paid to such individual during the individual's base period,
5whichever amount is smaller. With respect to any benefit year
6beginning in calendar year 2012, any otherwise eligible
7individual shall be entitled, during such benefit year, to a
8maximum total amount of benefits equal to 25 times his or her
9weekly benefit amount plus dependents' allowances, or to the
10total wages for insured work paid to such individual during the
11individual's base period, whichever amount is smaller. With
12respect to any benefit year beginning in calendar year 2022
132020, any otherwise eligible individual shall be entitled,
14during such benefit year, to a maximum total amount of benefits
15equal to 24 times his or her weekly benefit amount plus
16dependents' allowances, or to the total wages for insured work
17paid to such individual during the individual's base period,
18whichever amount is smaller.
19(Source: P.A. 99-488, eff. 12-4-15; 100-568, eff. 12-15-17.)
 
20    (820 ILCS 405/1505)  (from Ch. 48, par. 575)
21    Sec. 1505. Adjustment of state experience factor. The state
22experience factor shall be adjusted in accordance with the
23following provisions:
24    A. For calendar years prior to 1988, the state experience
25factor shall be adjusted in accordance with the provisions of

 

 

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1this Act as amended and in effect on November 18, 2011.
2    B. (Blank).
3    C. For calendar year 1988 and each calendar year
4thereafter, for which the state experience factor is being
5determined.
6        1. For every $50,000,000 (or fraction thereof) by which
7    the adjusted trust fund balance falls below the target
8    balance set forth in this subsection, the state experience
9    factor for the succeeding year shall be increased one
10    percent absolute.
11        For every $50,000,000 (or fraction thereof) by which
12    the adjusted trust fund balance exceeds the target balance
13    set forth in this subsection, the state experience factor
14    for the succeeding year shall be decreased by one percent
15    absolute.
16        The target balance in each calendar year prior to 2003
17    is $750,000,000. The target balance in calendar year 2003
18    is $920,000,000. The target balance in calendar year 2004
19    is $960,000,000. The target balance in calendar year 2005
20    and each calendar year thereafter is $1,000,000,000.
21        2. For the purposes of this subsection:
22        "Net trust fund balance" is the amount standing to the
23    credit of this State's account in the unemployment trust
24    fund as of June 30 of the calendar year immediately
25    preceding the year for which a state experience factor is
26    being determined.

 

 

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1        "Adjusted trust fund balance" is the net trust fund
2    balance minus the sum of the benefit reserves for fund
3    building for July 1, 1987 through June 30 of the year prior
4    to the year for which the state experience factor is being
5    determined. The adjusted trust fund balance shall not be
6    less than zero. If the preceding calculation results in a
7    number which is less than zero, the amount by which it is
8    less than zero shall reduce the sum of the benefit reserves
9    for fund building for subsequent years.
10        For the purpose of determining the state experience
11    factor for 1989 and for each calendar year thereafter, the
12    following "benefit reserves for fund building" shall apply
13    for each state experience factor calculation in which that
14    12 month period is applicable:
15            a. For the 12 month period ending on June 30, 1988,
16        the "benefit reserve for fund building" shall be
17        8/104th of the total benefits paid from January 1, 1988
18        through June 30, 1988.
19            b. For the 12 month period ending on June 30, 1989,
20        the "benefit reserve for fund building" shall be the
21        sum of:
22                i. 8/104ths of the total benefits paid from
23            July 1, 1988 through December 31, 1988, plus
24                ii. 4/108ths of the total benefits paid from
25            January 1, 1989 through June 30, 1989.
26            c. For the 12 month period ending on June 30, 1990,

 

 

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1        the "benefit reserve for fund building" shall be
2        4/108ths of the total benefits paid from July 1, 1989
3        through December 31, 1989.
4            d. For 1992 and for each calendar year thereafter,
5        the "benefit reserve for fund building" for the 12
6        month period ending on June 30, 1991 and for each
7        subsequent 12 month period shall be zero.
8        3. Notwithstanding the preceding provisions of this
9    subsection, for calendar years 1988 through 2003, the state
10    experience factor shall not be increased or decreased by
11    more than 15 percent absolute.
12    D. Notwithstanding the provisions of subsection C, the
13adjusted state experience factor:
14        1. Shall be 111 percent for calendar year 1988;
15        2. Shall not be less than 75 percent nor greater than
16    135 percent for calendar years 1989 through 2003; and shall
17    not be less than 75% nor greater than 150% for calendar
18    year 2004 and each calendar year thereafter, not counting
19    any increase pursuant to subsection D-1, D-2, or D-3;
20        3. Shall not be decreased by more than 5 percent
21    absolute for any calendar year, beginning in calendar year
22    1989 and through calendar year 1992, by more than 6%
23    absolute for calendar years 1993 through 1995, by more than
24    10% absolute for calendar years 1999 through 2003 and by
25    more than 12% absolute for calendar year 2004 and each
26    calendar year thereafter, from the adjusted state

 

 

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1    experience factor of the calendar year preceding the
2    calendar year for which the adjusted state experience
3    factor is being determined;
4        4. Shall not be increased by more than 15% absolute for
5    calendar year 1993, by more than 14% absolute for calendar
6    years 1994 and 1995, by more than 10% absolute for calendar
7    years 1999 through 2003 and by more than 16% absolute for
8    calendar year 2004 and each calendar year thereafter, from
9    the adjusted state experience factor for the calendar year
10    preceding the calendar year for which the adjusted state
11    experience factor is being determined;
12        5. Shall be 100% for calendar years 1996, 1997, and
13    1998.
14    D-1. The adjusted state experience factor for each of
15calendar years 2013 through 2015 shall be increased by 5%
16absolute above the adjusted state experience factor as
17calculated without regard to this subsection. The adjusted
18state experience factor for each of calendar years 2016 through
192018 shall be increased by 6% absolute above the adjusted state
20experience factor as calculated without regard to this
21subsection. The increase in the adjusted state experience
22factor for calendar year 2018 pursuant to this subsection shall
23not be counted for purposes of applying paragraph 3 or 4 of
24subsection D to the calculation of the adjusted state
25experience factor for calendar year 2019.
26    D-2. (Blank).

 

 

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1    D-3. The adjusted state experience factor for calendar year
22022 2020 shall be increased by 22% 21% absolute above the
3adjusted state experience factor as calculated without regard
4to this subsection. The increase in the adjusted state
5experience factor for calendar year 2022 2020 pursuant to this
6subsection shall not be counted for purposes of applying
7paragraph 3 or 4 of subsection D to the calculation of the
8adjusted state experience factor for calendar year 2023 2021.
9    E. The amount standing to the credit of this State's
10account in the unemployment trust fund as of June 30 shall be
11deemed to include as part thereof (a) any amount receivable on
12that date from any Federal governmental agency, or as a payment
13in lieu of contributions under the provisions of Sections 1403
14and 1405 B and paragraph 2 of Section 302C, in reimbursement of
15benefits paid to individuals, and (b) amounts credited by the
16Secretary of the Treasury of the United States to this State's
17account in the unemployment trust fund pursuant to Section 903
18of the Federal Social Security Act, as amended, including any
19such amounts which have been appropriated by the General
20Assembly in accordance with the provisions of Section 2100 B
21for expenses of administration, except any amounts which have
22been obligated on or before that date pursuant to such
23appropriation.
24(Source: P.A. 99-488, eff. 12-4-15; 100-568, eff. 12-15-17.)
 
25    (820 ILCS 405/1506.6)

 

 

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1    Sec. 1506.6. Surcharge; specified period. For each
2employer whose contribution rate for calendar year 2022 2020 is
3determined pursuant to Section 1500 or 1506.1, in addition to
4the contribution rate established pursuant to Section 1506.3,
5an additional surcharge of 0.425% shall be added to the
6contribution rate. The surcharge established by this Section
7shall be due at the same time as other contributions with
8respect to the quarter are due, as provided in Section 1400.
9Payments attributable to the surcharge established pursuant to
10this Section shall be contributions and deposited into the
11clearing account.
12(Source: P.A. 99-488, eff. 12-4-15; 100-568, eff. 12-15-17.)
 
13    (820 ILCS 405/2401)  (from Ch. 48, par. 721)
14    Sec. 2401. Recording and release of lien.
15    A. The lien created by Section 2400 shall be invalid only
16as to any innocent purchaser for value of stock in trade of any
17employer in the usual course of such employer's business, and
18shall be invalid as to any innocent purchaser for value of any
19of the other assets to which such lien has attached, unless,
20with respect to liens created prior to January 1, 2020, notice
21thereof has been filed by the Director in the office of the
22recorder of the county within which the property subject to the
23lien is situated or, with respect to liens created on or after
24January 1, 2020, notice has been filed in the Lien Registry as
25provided by Section 2401.1. The Director may, in his

 

 

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1discretion, for good cause shown, issue a certificate of
2withdrawal of notice of lien filed against any employer, which
3certificate shall be recorded in the same manner as herein
4provided for the recording of notice of liens. Such withdrawal
5of notice of lien shall invalidate such lien as against any
6person acquiring any of such employer's property or any
7interest therein, subsequent to the recordation of the
8withdrawal of notice of lien, but shall not otherwise affect
9the validity of such lien, nor shall it prevent the Director
10from re-recording notice of such lien. In the event notice of
11such lien is re-recorded, such notice shall be effective as
12against third persons only as of the date of such
13re-recordation. Recording a lien in the Lien Registry which had
14previously been recorded by the Director with a county recorder
15of deeds shall not constitute a re-recordation of that lien and
16does not change the original filing date of such lien.
17    B. The recorder of each county shall procure at the expense
18of the county a file labeled "Unemployment Compensation
19Contribution Lien Notice" and an index book labeled
20"Unemployment Compensation Contribution Lien Index." When a
21notice of any such lien is presented to him for filing, he
22shall file it in numerical order in the file and shall enter it
23alphabetically in the index. The entry shall show the name and
24last known business address of the employer named in the
25notice, the serial number of the notice, the date and hour of
26filing, and the amount of contribution, interest and penalty

 

 

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1thereon due and unpaid. When a certificate of complete or
2partial release of such lien issued by the Director is
3presented for filing in the office of the recorder where a
4notice of lien was filed, the recorder shall permanently attach
5the certificate of release to the notice of lien and shall
6enter the certificate of release and the date in the
7Unemployment Compensation Contribution Lien Index on the line
8where the notice of lien is entered. In case title to land to
9be affected by the Notice of Lien is registered under the
10provisions of "An Act Concerning Land Titles", approved May 1,
111897, as amended, such notice shall be filed in the office of
12the Registrar of Titles of the county within which the property
13subject to the lien is situated and shall be entered upon the
14register of titles as a memorial or charge upon each folium of
15the register of title affected by such notice, and the Director
16shall not have a preference over the rights of any bona fide
17purchaser, mortgagee, judgment creditor or other lien holder
18arising prior to the registration of such notice.
19    C. The Director shall have the power to issue a certificate
20of partial release of any part of the property subject to the
21lien if he shall find that the fair market value of that part
22of such property remaining subject to the lien is at least
23equal to the amount of all prior liens upon such property plus
24double the amount of the liability for contributions, interest
25and penalties thereon remaining unsatisfied.
26    D. Where the amount of or the liability for the payment of

 

 

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1any contribution, interest or penalty is contested by any
2employing unit against whose property a lien has attached, and
3the determination of the Director with reference to such
4contribution has not become final, the Director may issue a
5certificate of release of lien upon the furnishing of bond by
6such employing unit in 125% the amount of the sum of such
7contribution, interest and penalty, for which lien is claimed,
8with good and sufficient surety to be approved by the Director
9conditioned upon the prompt payment of such contribution,
10together with interest and penalty thereon, by such employing
11unit to the Director immediately upon the decision of the
12Director in respect to the liability for such contribution,
13interest and penalty becoming final.
14    E. When a lien filed by the Director before January 1, 2020
15obtained pursuant to this Act has been satisfied, the
16Department shall issue a release to the person, or his or her
17agent, against whom the lien was obtained and such release
18shall contain in legible letters a statement as follows:
19    FOR THE PROTECTION OF THE OWNER, THIS RELEASE SHALL
20    BE FILED WITH THE RECORDER OR THE REGISTRAR
21    OF TITLES, IN WHOSE OFFICE, THE LIEN WAS FILED.
22    E-1. When a lien filed by the Director in the Lien Registry
23has been satisfied, the Department shall permanently attach a
24certificate of complete or partial release, as the case may be,
25in the Lien Registry and provide notice of the release to the
26person, or his or her agent, against whom the lien was

 

 

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1obtained.
2    F. The Director may, by rule, require, as a condition of
3withdrawing, releasing, or partially releasing a lien recorded
4pursuant to this Section, that the employer reimburse the
5Department for any recording fees paid with respect to the
6lien.
7(Source: P.A. 98-107, eff. 7-1-14; 98-1133, eff. 12-23-14.)
 
8    (820 ILCS 405/2401.1 new)
9    Sec. 2401.1. Lien registry.
10    A. As used in this Section:
11        1. "Debtor" means an employer or individual against
12    whom there is an unpaid determination and assessment
13    collectible by the Director.
14        2. "Lien Registry" means the public database
15    maintained by the Department of Revenue as provided by the
16    State Tax Lien Registration Act.
17    B. A notice of lien filed by the Director in the Lien
18Registry shall include:
19        1. the name and last known address of the debtor;
20        2. the name and address of the Department;
21        3. the lien number assigned to the lien by the
22    Department;
23        4. the basis for the lien, including, but not limited
24    to, the amount of contribution, interest, and penalty due
25    and unpaid as of the date of filing in the Lien Registry;

 

 

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1    and
2        5. the county or counties where the real property of
3    the debtor to which the lien will attach is located.
4    C. When a notice of lien is filed by the Director in the
5Lien Registry, the lien is perfected and shall be attached to
6all existing and after-acquired: (1) personal property of the
7debtor, both tangible and intangible, that is located in any
8and all counties within the State of Illinois; and (2) real
9property of the debtor located in the county or counties as
10specified in the notice of lien.
11    D. The amount of the lien shall be a debt due the Director
12and shall remain a lien upon all property and rights to: (1)
13personal property of the debtor, both tangible and intangible,
14that is located in any and all counties within the State of
15Illinois; and (2) real property of the debtor located in the
16county or counties as specified in the notice of lien. Interest
17and penalty shall accrue on the lien as provided by this Act.
18    E. A notice of release, partial release, or withdrawal of
19lien filed in the Lien Registry shall constitute a release,
20partial release, or withdrawal, as the case may be, of the lien
21within the Department, the Lien Registry, and any county in
22which the lien was previously filed. The information contained
23on the Lien Registry shall be controlling, and the Lien
24Registry shall supersede the records of any county.
25    F. Information contained in the Lien Registry shall be
26maintained and made accessible as provided by Section 1-30 of

 

 

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1the State Tax Lien Registration Act.
2    G. Nothing in this Section shall be construed to invalidate
3any lien filed by the Department with a county recorder of
4deeds prior to the effective date of this Act.
5    H. In the event of conflict between this Section and any
6other law, this Section shall control.
 
7    (820 ILCS 405/2402)  (from Ch. 48, par. 722)
8    Sec. 2402. Priority of lien. The lien created by Section
92400 shall be prior to all other liens, whether general or
10specific, and shall be inferior only to any claim for wages
11filed pursuant to "An Act to protect employees and laborers in
12their claims for wages" approved June 15, 1887, as amended, in
13an amount not exceeding $250.00 for work performed within six
14months from the date of filing such claim, and to such liens as
15shall attach prior to the filing of Notice of Lien by the
16Director with the recorder as provided in this Act; provided,
17however, that in all cases where statutory provision is made
18for the recordation or other public notice of a lien, the lien
19of the Director shall be inferior only to such liens as shall
20have been duly recorded, or of which public notice shall have
21been duly given, in the manner provided by such statute, prior
22to the filing of notice of lien by the Director with the
23recorder as in this Act provided.
24(Source: P.A. 83-358.)
 

 

 

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1    (820 ILCS 405/1900.2 rep.)
2    Section 20. The Unemployment Insurance Act is amended by
3repealing Section 1900.2.".