State of Illinois
92nd General Assembly
Legislation

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[ Introduced ][ Engrossed ][ House Amendment 001 ]


92_HB4531enr

 
HB4531 Enrolled                                LRB9212337WHcs

 1        AN ACT in relation to unemployment insurance.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section  5.  The Unemployment Insurance Act is amended by
 5    changing Sections 205, 211.1, 220, and  1405  and  by  adding
 6    Section 205.1 as follows:

 7        (820 ILCS 405/205) (from Ch. 48, par. 315)
 8        Sec. 205. "Employer" means:
 9        A.  With  respect  to the years 1937, 1938, and 1939, any
10    employing unit which has or had in employment eight  or  more
11    individuals  on  some  portion  of a day, but not necessarily
12    simultaneously,  and  irrespective  of   whether   the   same
13    individuals are or were employed on each such day within each
14    of  twenty  or more calendar weeks, whether or not such weeks
15    are  or  were  consecutive,  within  either  the  current  or
16    preceding calendar year;
17        B.  1.  With respect to  the  years  1940  through  1955,
18    inclusive,  any employing unit which has or had in employment
19    six or  more  individuals  within  each  of  twenty  or  more
20    calendar   weeks  (but  not  necessarily  simultaneously  and
21    irrespective of whether the  same  individuals  are  or  were
22    employed in each such week), whether or not such weeks are or
23    were  consecutive,  within  either  the  current or preceding
24    calendar year;
25        2.  With  respect  to  the  years  1956   through   1971,
26    inclusive,  any employing unit which has or had in employment
27    four or more  individuals  within  each  of  twenty  or  more
28    calendar   weeks  (but  not  necessarily  simultaneously  and
29    irrespective of whether the  same  individuals  are  or  were
30    employed in each such week), whether or not such weeks are or
31    were  consecutive,  within  either  the  current or preceding
 
HB4531 Enrolled             -2-                LRB9212337WHcs
 1    calendar year;
 2        3.  With respect to the years 1972 and thereafter, except
 3    as provided in subsection K and in Section 301, any employing
 4    unit which (1) pays or  paid,  for  services  in  employment,
 5    wages of at least $1500 within any calendar quarter in either
 6    the  current or preceding calendar year; or (2) has or had in
 7    employment at least one individual on some portion of a  day,
 8    irrespective  of  whether  the  same  individual  is  or  was
 9    employed  on  each  such  day,  within each of twenty or more
10    calendar weeks,  whether  or  not  such  weeks  are  or  were
11    consecutive,  within either the current or preceding calendar
12    year;
13        4.  With respect to the years 1972  and  thereafter,  any
14    nonprofit organization as defined in Section 211.2, except as
15    provided in subsection K and in Section 301;
16        5.  With  respect  to  the years 1972 and thereafter, the
17    State of Illinois and each of its instrumentalities; and with
18    respect to the years 1978 and thereafter,  each  governmental
19    entity  referred to in clause (B) of Section 211.1, except as
20    provided in Section 301;
21        6.  With respect to the years 1978  and  thereafter,  any
22    employing  unit  for  which  service in agricultural labor is
23    performed in employment as defined in Section  211.4,  except
24    as provided in subsection K and in Section 301;
25        7.  With  respect  to  the years 1978 and thereafter, any
26    employing unit for which domestic  service  is  performed  in
27    employment as defined in Section 211.5, except as provided in
28    subsection K and in Section 301;
29        C.  Any  individual  or employing unit which succeeded to
30    the organization, trade, or  business  of  another  employing
31    unit  which  at  the time of such succession was an employer,
32    and any individual or employing unit which succeeded  to  the
33    organization,  trade,  or  business of any distinct severable
34    portion of another employing unit, which portion, if  treated
 
HB4531 Enrolled             -3-                LRB9212337WHcs
 1    as a separate employing unit, would have been, at the time of
 2    the  succession, an employer under subsections A or B of this
 3    Section;
 4        D.  Any individual or employing unit which  succeeded  to
 5    any of the assets of an employer or to any of the assets of a
 6    distinct  severable  portion  thereof,  if such portion, when
 7    treated as a separate employing unit  would  be  an  employer
 8    under  subsections  A  or  B  of  this  Section, by any means
 9    whatever, otherwise than in the ordinary course of  business,
10    unless  and  until  it is proven in any proceeding where such
11    issue is involved that all of the following exist:
12             1.  The successor unit has not assumed a substantial
13        amount of the predecessor unit's obligations; and
14             2.  The  successor   unit   has   not   acquired   a
15        substantial  amount  of the predecessor unit's good will;
16        and
17             3.  The successor unit has not continued or  resumed
18        a  substantial  part  of  the business of the predecessor
19        unit in the same establishment;
20        E.  Any individual or employing unit which  succeeded  to
21    the organization, trade, or business, or to any of the assets
22    of  a  predecessor unit (unless and until it is proven in any
23    proceeding  where  such  issue  is  involved  that  all   the
24    conditions enumerated in subsection D of this Section exist),
25    if  the  experience  of the successor unit subsequent to such
26    succession plus the experience of the predecessor unit  prior
27    to such succession, both within the same calendar year, would
28    equal  the  experience  necessary  to constitute an employing
29    unit an employer under subsections A or B of this Section;
30        For  the  purposes   of   this   subsection,   the   term
31    "predecessor  unit"  shall  include  any  distinct  severable
32    portion of an employing unit.
33        F.  With   respect   to  the  years  1937  through  1955,
34    inclusive, any employing unit which together with one or more
 
HB4531 Enrolled             -4-                LRB9212337WHcs
 1    other employing units is owned  or  controlled,  directly  or
 2    indirectly, by legally enforceable means or otherwise, by the
 3    same  interests,  or which owns or controls one or more other
 4    employing  units   directly   or   indirectly,   by   legally
 5    enforceable  means  or  otherwise,  and which if treated as a
 6    single unit with such other employing units or  interests  or
 7    both  would  be  an employer under subsections A or B of this
 8    Section;
 9        G.  Any employing unit which, having become  an  employer
10    under  subsections  A,  B, C, D, E, or F of this Section, has
11    not, under Section 301, ceased to be an employer;
12        H.  For the effective period of its election pursuant  to
13    Section  302,  any  other employing unit which has elected to
14    become fully subject to this Act;
15        I.  Any employing unit which is an employer under Section
16    245; or
17        J.  Any employing unit which, having become  an  employer
18    under  Section 245, has not, with respect to the year 1960 or
19    thereafter, ceased to be an employer under Section 301; or.
20        J-1.  On and after December 21, 2000,  any  Indian  tribe
21    for  which  service in "employment" as defined under this Act
22    is performed.
23        K.  In determining whether or not an employing  unit  for
24    which  service  other than domestic service is also performed
25    is an employer under paragraphs 3, 4, or 6 of  subsection  B,
26    the  domestic  service  of  an  individual and the wages paid
27    therefor shall not be  taken  into  account.  In  determining
28    whether or not an employing unit for which service other than
29    agricultural  labor  is  also  performed is an employer under
30    paragraphs 4  or  7  of  subsection  B,  the  service  of  an
31    individual  in agricultural labor and the wages paid therefor
32    shall not be taken into account. An employing unit  which  is
33    an  employer under paragraph 6 of subsection B is an employer
34    under paragraph 3 of subsection B.
 
HB4531 Enrolled             -5-                LRB9212337WHcs
 1    (Source: P.A. 87-1178.)

 2        (820 ILCS 405/205.1 new)
 3        Sec. 205.1.  Indian tribe. "Indian tribe" has the meaning
 4    given  to  that  term  by  Section   4(e)   of   the   Indian
 5    Self-Determination  and  Education  Assistance Act (25 U.S.C.
 6    450(e)),  and  includes  any  subdivision,   subsidiary,   or
 7    business enterprise wholly owned by such an Indian tribe.

 8        (820 ILCS 405/211.1) (from Ch. 48, par. 321.1)
 9        Sec.  211.1.  Except as provided in Section 220, the term
10    "employment"  shall  include  (A)  service  performed   after
11    December  31,  1971,  by  an individual in the employ of this
12    State or any of its instrumentalities (and by  an  individual
13    in  the  employ of this State or any of its instrumentalities
14    and one or more other States or their instrumentalities for a
15    hospital or institution of higher education located  in  this
16    State),  provided  that  such  service  is  excluded from the
17    definition of "employment" in the  Federal  Unemployment  Tax
18    Act  solely  by reason of Section 3306(c)(7) of that Act; and
19    (B)  service  performed  after  December  31,  1977   by   an
20    individual  in  the  employ  of  this  State  or  any  of its
21    instrumentalities, or any political subdivision or  municipal
22    corporation thereof or any of their instrumentalities, or any
23    instrumentality  of  more  than  one of the foregoing, or any
24    instrumentality of any of the foregoing and one or more other
25    States or political subdivisions, provided that such  service
26    is  excluded  from  the  definition  of  "employment"  in the
27    Federal Unemployment Tax Act by Section  3306(c)(7)  of  that
28    Act; and (C) service performed after December 20, 2000, by an
29    individual in the employ of an Indian tribe.
30    (Source: P.A. 80-2dSS-1.)

31        (820 ILCS 405/220) (from Ch. 48, par. 330)
 
HB4531 Enrolled             -6-                LRB9212337WHcs
 1        Sec.  220.  A.  The  term  "employment" shall not include
 2    service performed prior to 1972 in the employ of this  State,
 3    or  of  any  political  subdivision thereof, or of any wholly
 4    owned  instrumentality  of  this  State  or   its   political
 5    subdivisions.
 6        B.  The  term  "employment"  shall  not  include service,
 7    performed after 1971 and before 1978, in the employ  of  this
 8    State or any of its instrumentalities:
 9             1.  In an elective position;
10             2.  Of   a   professional   or   consulting  nature,
11        compensated on a per diem or retainer basis;
12             3.  For a State prison or other  State  correctional
13        institution,  by  an inmate of the prison or correctional
14        institution;
15             4.  As  part  of  an  unemployment  work-relief   or
16        work-training program assisted or financed in whole or in
17        part by any Federal agency or an agency of this State, by
18        an    individual    receiving    such    work-relief   or
19        work-training;
20             5.  In a  facility  conducted  for  the  purpose  of
21        carrying  out a program of rehabilitation for individuals
22        whose earning capacity is impaired by age or physical  or
23        mental  deficiency  or  injury  or providing remunerative
24        work  for  individuals  who  because  of  their  impaired
25        physical or mental capacity cannot be readily absorbed in
26        the competitive labor market, by an individual  receiving
27        such rehabilitation or remunerative work;
28             6.  Directly  for the Illinois State Fair during its
29        active duration (including the week immediately preceding
30        and the week immediately following the Fair);
31             7.  Directly  and  solely  in  connection  with   an
32        emergency, in fire-fighting, snow removal, flood control,
33        control of the effects of wind or flood, and the like, by
34        an  individual  hired  solely  for  the  period  of  such
 
HB4531 Enrolled             -7-                LRB9212337WHcs
 1        emergency;
 2             8.  In  the  Illinois  National  Guard, directly and
 3        solely in connection with its summer  training  camps  or
 4        during  emergencies,  by  an  individual  called  to duty
 5        solely for such purposes.
 6        C.  Except  as  provided  in  Section   302,   the   term
 7    "employment"  shall  not  include  service  performed  in the
 8    employ of a political subdivision or a municipal corporation,
 9    or an instrumentality of one or more of the foregoing  or  of
10    this  State and one or more of the foregoing. This subsection
11    shall not apply to service performed after December 31, 1977.
12        D.  The  term  "employment"  shall  not  include  service
13    performed after December 31, 1977:
14             1.  In the employ of a governmental entity  referred
15        to  in  clause  (B)  of  Section 211.1 if such service is
16        performed in the exercise of duties
17                  a.  As an elected official;
18                  b.  As a member of a  legislative  body,  or  a
19             member   of  the  judiciary,  of  this  State  or  a
20             political subdivision or municipal corporation;
21                  c.  As a member of the Illinois National  Guard
22             or Air National Guard;
23                  d.  As a worker serving on a temporary basis in
24             case  of  fire,  storm,  snow, earthquake, flood, or
25             similar emergency;
26                  e.  In a position which, under or  pursuant  to
27             the  laws  of  this  State, is designated as a major
28             nontenured policymaking or advisory position, or  as
29             a  policymaking   position  the   performance of the
30             duties of which ordinarily  does  not  require  more
31             than 8 hours per week.
32             2.  As   part  of  an  unemployment  work-relief  or
33        work-training program assisted or financed in whole or in
34        part by any Federal agency or an agency of this State, or
 
HB4531 Enrolled             -8-                LRB9212337WHcs
 1        a political subdivision or municipal corporation,  by  an
 2        individual receiving such work-relief or work-training.
 3             3.  In  a  facility  conducted  for  the  purpose of
 4        carrying out a program of rehabilitation for  individuals
 5        whose  earning capacity is impaired by age or physical or
 6        mental deficiency or  injury  or  providing  remunerative
 7        work  for  individuals  who  because  of  their  impaired
 8        physical or mental capacity cannot be readily absorbed in
 9        the  competitive labor market, by an individual receiving
10        such rehabilitation or remunerative work.
11             4.  By  an  inmate   of   a   custodial   or   penal
12        institution.
13        E.  The  term  "employment"  shall  not  include  service
14    performed  on  or  after  January  1, 2002 in the employ of a
15    governmental entity referred to  in  clause  (B)  of  Section
16    211.1  if  the service is performed in the exercise of duties
17    as an election official or election worker and the amount  of
18    remuneration  received  by the individual during the calendar
19    year for service as an election official or  election  worker
20    is less than $1,000.
21        F.  The  term  "employment"  shall  not  include  service
22    performed in the employ of an Indian tribe if such service is
23    performed in the exercise of duties:
24             1.  as an elected official;
25             2.  as  a  member of a legislative body, or a member
26        of the judiciary, of that Indian tribe;
27             3.  as a worker serving on a temporary basis in case
28        of fire,  storm,  snow,  earthquake,  flood,  or  similar
29        emergency;
30             4.  in a position which, under or pursuant to tribal
31        law,  is designated as a major nontenured policymaking or
32        advisory position, or  as  a  policymaking  position  the
33        performance  of  the  duties of which ordinarily does not
34        require more than 8 hours per week;
 
HB4531 Enrolled             -9-                LRB9212337WHcs
 1             5.  as  part  of  an  unemployment  work-relief   or
 2        work-training program assisted or financed in whole or in
 3        part by any federal agency or an agency of this State, or
 4        a  political  subdivision or municipal corporation, or an
 5        Indian tribe, by an individual receiving such work-relief
 6        or work training;
 7             6.  in a  facility  conducted  for  the  purpose  of
 8        carrying  out a program of rehabilitation for individuals
 9        whose earning capacity is impaired by age or physical  or
10        mental  deficiency  or  injury  or providing remunerative
11        work  for  individuals  who  because  of  their  impaired
12        physical or mental capacity cannot be readily absorbed in
13        the competitive labor market, by an individual  receiving
14        such rehabilitation or remunerative work;
15             7.  by   an   inmate   of   a   custodial  or  penal
16        institution.
17    (Source: P.A. 92-441, eff. 1-1-02.)

18        (820 ILCS 405/1405) (from Ch. 48, par. 555)
19        Sec. 1405.  Financing Benefits  for  Employees  of  Local
20    Governments.  A.  1.  For the year 1978 and for each calendar
21    year  thereafter,  contributions  shall  accrue  and   become
22    payable,  pursuant  to  Section  1400,  by  each governmental
23    entity (other than the State of Illinois and its wholly owned
24    instrumentalities) referred  to  in  clause  (B)  of  Section
25    211.1,  upon  the  wages  paid by such entity with respect to
26    employment after 1977,  unless  the  entity  elects  to  make
27    payments  in lieu of contributions pursuant to the provisions
28    of subsection B. Notwithstanding the provisions  of  Sections
29    1500  to 1510, inclusive, a governmental entity which has not
30    made such election shall,  for  liability  for  contributions
31    incurred prior to January 1, 1984, pay contributions equal to
32    1  percent with respect to wages for insured work paid during
33    each such calendar year or portion of such  year  as  may  be
 
HB4531 Enrolled             -10-               LRB9212337WHcs
 1    applicable.    As  used in this subsection, the word "wages",
 2    defined in Section 234, is subject to all of  the  provisions
 3    of Section 235.
 4        2.  An  Indian  tribe  for which service is exempted from
 5    the federal unemployment tax under Section 3306(c)(7) of  the
 6    Federal  Unemployment  Tax  Act may elect to make payments in
 7    lieu of contributions in the same manner and subject  to  the
 8    same  conditions  as  provided in this Section with regard to
 9    governmental  entities,  except  as  otherwise  provided   in
10    paragraphs 7, 8, and 9 of subsection B.
11        B.  Any  governmental  entity subject to subsection A may
12    elect to make payments in lieu of contributions,  in  amounts
13    equal to the amounts of regular and extended benefits paid to
14    individuals,  for  any  weeks  which  begin  on  or after the
15    effective date of the election, on the  basis  of  wages  for
16    insured  work paid to them by the entity during the effective
17    period  of  such  election.  Notwithstanding  the   preceding
18    provisions   of   this   subsection  and  the  provisions  of
19    subsection D of Section 1404, with respect to  benefit  years
20    beginning  prior  to  July  1,  1989,  any  adjustment  after
21    September  30,  1989  to  the  base  period wages paid to the
22    individual by any employer shall not  affect  the  ratio  for
23    determining   payments   in   lieu   of  contributions  of  a
24    governmental entity which has elected  to  make  payments  in
25    lieu  of contributions.  Provided, however, that with respect
26    to benefit years beginning on or  after  July  1,  1989,  the
27    governmental  entity shall be required to make payments equal
28    to  100%   of   regular   benefits,   including   dependents'
29    allowances,   and   100%   of  extended  benefits,  including
30    dependents' allowances, paid to an individual with respect to
31    benefit years beginning during the effective  period  of  the
32    election,  but  only  if the governmental entity:  (a) is the
33    last employer as provided in Section 1502.1 and (b)  paid  to
34    the  individual  receiving  benefits,  wages for insured work
 
HB4531 Enrolled             -11-               LRB9212337WHcs
 1    during his base period.  If the governmental entity described
 2    in this paragraph meets the requirements of (a) but not  (b),
 3    with  respect  to benefit years beginning on or after July 1,
 4    1989, it shall be required to  make  payments  in  an  amount
 5    equal  to  50%  of  regular  benefits,  including dependents'
 6    allowances,  and  50%   of   extended   benefits,   including
 7    dependents' allowances, paid to an individual with respect to
 8    benefit  years  beginning  during the effective period of the
 9    election.
10        1.  Any  such  governmental  entity  which   becomes   an
11    employer on January 1, 1978 pursuant to Section 205 may elect
12    to  make  payments in lieu of contributions for not less than
13    one calendar year beginning with January  1,  1978,  provided
14    that  it  files  its  written  election with the Director not
15    later than January 31, 1978.
16        2.  A governmental entity newly created after January  1,
17    1978, may elect to make payments in lieu of contributions for
18    a  period  of not less than one calendar year beginning as of
19    the first day with respect to which it would, in the  absence
20    of   its   election,  incur  liability  for  the  payment  of
21    contributions, provided that it files  its  written  election
22    with   the  Director  not  later  than  30  days  immediately
23    following the end of the calendar quarter  in  which  it  has
24    been created.
25        3.  A  governmental  entity  which has incurred liability
26    for the payment of contributions  for  at  least  2  calendar
27    years,  and  is  not  delinquent  in  such payment and in the
28    payment of any interest or penalties which may have  accrued,
29    may elect to make payments in lieu of contributions beginning
30    January  1  of  any calendar year, provided that it files its
31    written election with the Director prior to such  January  1,
32    and  provided,  further,  that  such  election shall be for a
33    period of not less than 2 calendar years.
34        4.  An election to make payments in lieu of contributions
 
HB4531 Enrolled             -12-               LRB9212337WHcs
 1    shall not terminate any liability incurred by a  governmental
 2    entity   for   the  payment  of  contributions,  interest  or
 3    penalties with respect to any  calendar  quarter  which  ends
 4    prior to the effective period of the election.
 5        5.  The  termination  by  a  governmental  entity  of the
 6    effective period of its election to make payments in lieu  of
 7    contributions,  and  the filing of and subsequent action upon
 8    written notices of termination of election, shall be governed
 9    by the provisions of paragraphs 5 and  6  of  Section  1404A,
10    pertaining to nonprofit organizations.
11        6.  With respect to benefit years beginning prior to July
12    1,  1989,  wages paid to an individual during his base period
13    by a governmental entity which elects  to  make  payments  in
14    lieu of contributions for less than full time work, performed
15    during  the  same  weeks  in the base period during which the
16    individual had other insured work, shall not  be  subject  to
17    payments  in  lieu  of  contribution  (upon  such  employer's
18    request  pursuant  to the regulation of the Director) so long
19    as the employer continued after the end of the  base  period,
20    and  continues during the applicable benefit year, to furnish
21    such less than full time work to the individual on  the  same
22    basis and in substantially the same amount as during the base
23    period.  If the individual is paid benefits with respect to a
24    week  (in the applicable benefit year) after the employer has
25    ceased  to  furnish  the  work  hereinabove  described,   the
26    governmental  entity  shall be liable for payments in lieu of
27    contributions with  respect  to  the  benefits  paid  to  the
28    individual  after  the  date on which the governmental entity
29    ceases to furnish the work.
30        7.  An Indian tribe may elect to make payments in lieu of
31    contributions for calendar year 2003, provided that it  files
32    its written election with the Director not later than January
33    31,  2003,  and provided further that it is not delinquent in
34    the payment of any contributions, interest, or penalties.
 
HB4531 Enrolled             -13-               LRB9212337WHcs
 1        8.  Failure of an Indian tribe to make a payment in  lieu
 2    of  contributions,  or a payment of interest or penalties due
 3    under this Act, within 90 days after  the  Department  serves
 4    notice  of  the  finality  of  a determination and assessment
 5    shall cause the Indian tribe to lose  the  option  of  making
 6    payments  in  lieu  of  contributions,  effective  as  of the
 7    calendar year immediately following the  date  on  which  the
 8    Department  serves  the  notice.   Notice  of the loss of the
 9    option to make payments  in  lieu  of  contributions  may  be
10    protested   in   the  same  manner  as  a  determination  and
11    assessment under Section 2200 of this Act.
12        9.  An Indian tribe that, pursuant to paragraph 8,  loses
13    the  option  of  making payments in lieu of contributions may
14    again elect to make payments in lieu of contributions  for  a
15    calendar year if: (a) the Indian tribe has incurred liability
16    for  the  payment  of contributions for at least one calendar
17    year since losing the option pursuant to paragraph 8, (b) the
18    Indian  tribe  is  not  delinquent  in  the  payment  of  any
19    liabilities under the Act, including interest  or  penalties,
20    and  (c) the Indian tribe files its written election with the
21    Director not later than January 31 of the year  with  respect
22    to which it is making the election.
23        C.  As  soon  as  practicable following the close of each
24    calendar  quarter,  the   Director   shall   mail   to   each
25    governmental  entity  which  has  elected to make payments in
26    lieu of contributions a Statement of the amount due  from  it
27    for  all  the  regular  and extended benefits paid during the
28    calendar quarter, together with the names of its  workers  or
29    former  workers  and  the amounts of benefits paid to each of
30    them during the calendar  quarter  with  respect  to  benefit
31    years  beginning prior to July 1, 1989, on the basis of wages
32    for insured work paid to them by the governmental entity; or,
33    with respect to benefit years beginning after June 30,  1989,
34    if such governmental entity was the last employer as provided
 
HB4531 Enrolled             -14-               LRB9212337WHcs
 1    in  Section  1502.1  with respect to a benefit year beginning
 2    during the effective period  of  the  election.  All  of  the
 3    provisions  of  subsection  B  of  Section 1404 pertaining to
 4    nonprofit organizations, not inconsistent with the  preceding
 5    sentence,   shall  be  applicable  to  payments  in  lieu  of
 6    contributions by a governmental entity.
 7        D.  The provisions of subsections C through F, inclusive,
 8    of Section 1404, pertaining to nonprofit organizations, shall
 9    be applicable to each governmental entity which  has  elected
10    to make payments in lieu of contributions.
11        E.  1.  If  an  Indian  tribe  fails to pay any liability
12    under this Act (including assessments of interest or penalty)
13    within 90 days after the Department issues a  notice  of  the
14    finality  of  a  determination  and  assessment, the Director
15    shall immediately notify the United States  Internal  Revenue
16    Service and the United States Department of Labor.
17        2.  Notices  of  payment  and  reporting delinquencies to
18    Indian tribes shall include information that failure to  make
19    full payment within the prescribed time frame:
20             a.  will   cause   the  Indian  tribe  to  lose  the
21        exemption provided by Section 3306(c)(7) of  the  Federal
22        Unemployment   Tax   Act  with  respect  to  the  federal
23        unemployment tax;
24             b.  will cause the Indian tribe to lose  the  option
25        to make payments in lieu of contributions.
26    (Source: P.A. 86-3.)

27        Section  99.  Effective date.  This Act takes effect upon
28    becoming law.

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