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92_HB4531ham001
LRB9212337WHpram
1 AMENDMENT TO HOUSE BILL 4531
2 AMENDMENT NO. . Amend House Bill 4531 by replacing
3 everything after the enacting clause with the following:
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
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1 were consecutive, within either the current or preceding
2 calendar year;
3 2. With respect to the years 1956 through 1971,
4 inclusive, any employing unit which has or had in employment
5 four or more individuals within each of twenty or more
6 calendar weeks (but not necessarily simultaneously and
7 irrespective of whether the same individuals are or were
8 employed in each such week), whether or not such weeks are or
9 were consecutive, within either the current or preceding
10 calendar year;
11 3. With respect to the years 1972 and thereafter, except
12 as provided in subsection K and in Section 301, any employing
13 unit which (1) pays or paid, for services in employment,
14 wages of at least $1500 within any calendar quarter in either
15 the current or preceding calendar year; or (2) has or had in
16 employment at least one individual on some portion of a day,
17 irrespective of whether the same individual is or was
18 employed on each such day, within each of twenty or more
19 calendar weeks, whether or not such weeks are or were
20 consecutive, within either the current or preceding calendar
21 year;
22 4. With respect to the years 1972 and thereafter, any
23 nonprofit organization as defined in Section 211.2, except as
24 provided in subsection K and in Section 301;
25 5. With respect to the years 1972 and thereafter, the
26 State of Illinois and each of its instrumentalities; and with
27 respect to the years 1978 and thereafter, each governmental
28 entity referred to in clause (B) of Section 211.1, except as
29 provided in Section 301;
30 6. With respect to the years 1978 and thereafter, any
31 employing unit for which service in agricultural labor is
32 performed in employment as defined in Section 211.4, except
33 as provided in subsection K and in Section 301;
34 7. With respect to the years 1978 and thereafter, any
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1 employing unit for which domestic service is performed in
2 employment as defined in Section 211.5, except as provided in
3 subsection K and in Section 301;
4 C. Any individual or employing unit which succeeded to
5 the organization, trade, or business of another employing
6 unit which at the time of such succession was an employer,
7 and any individual or employing unit which succeeded to the
8 organization, trade, or business of any distinct severable
9 portion of another employing unit, which portion, if treated
10 as a separate employing unit, would have been, at the time of
11 the succession, an employer under subsections A or B of this
12 Section;
13 D. Any individual or employing unit which succeeded to
14 any of the assets of an employer or to any of the assets of a
15 distinct severable portion thereof, if such portion, when
16 treated as a separate employing unit would be an employer
17 under subsections A or B of this Section, by any means
18 whatever, otherwise than in the ordinary course of business,
19 unless and until it is proven in any proceeding where such
20 issue is involved that all of the following exist:
21 1. The successor unit has not assumed a substantial
22 amount of the predecessor unit's obligations; and
23 2. The successor unit has not acquired a
24 substantial amount of the predecessor unit's good will;
25 and
26 3. The successor unit has not continued or resumed
27 a substantial part of the business of the predecessor
28 unit in the same establishment;
29 E. Any individual or employing unit which succeeded to
30 the organization, trade, or business, or to any of the assets
31 of a predecessor unit (unless and until it is proven in any
32 proceeding where such issue is involved that all the
33 conditions enumerated in subsection D of this Section exist),
34 if the experience of the successor unit subsequent to such
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1 succession plus the experience of the predecessor unit prior
2 to such succession, both within the same calendar year, would
3 equal the experience necessary to constitute an employing
4 unit an employer under subsections A or B of this Section;
5 For the purposes of this subsection, the term
6 "predecessor unit" shall include any distinct severable
7 portion of an employing unit.
8 F. With respect to the years 1937 through 1955,
9 inclusive, any employing unit which together with one or more
10 other employing units is owned or controlled, directly or
11 indirectly, by legally enforceable means or otherwise, by the
12 same interests, or which owns or controls one or more other
13 employing units directly or indirectly, by legally
14 enforceable means or otherwise, and which if treated as a
15 single unit with such other employing units or interests or
16 both would be an employer under subsections A or B of this
17 Section;
18 G. Any employing unit which, having become an employer
19 under subsections A, B, C, D, E, or F of this Section, has
20 not, under Section 301, ceased to be an employer;
21 H. For the effective period of its election pursuant to
22 Section 302, any other employing unit which has elected to
23 become fully subject to this Act;
24 I. Any employing unit which is an employer under Section
25 245; or
26 J. Any employing unit which, having become an employer
27 under Section 245, has not, with respect to the year 1960 or
28 thereafter, ceased to be an employer under Section 301; or.
29 J-1. On and after December 21, 2000, any Indian tribe
30 for which service in "employment" as defined under this Act
31 is performed.
32 K. In determining whether or not an employing unit for
33 which service other than domestic service is also performed
34 is an employer under paragraphs 3, 4, or 6 of subsection B,
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1 the domestic service of an individual and the wages paid
2 therefor shall not be taken into account. In determining
3 whether or not an employing unit for which service other than
4 agricultural labor is also performed is an employer under
5 paragraphs 4 or 7 of subsection B, the service of an
6 individual in agricultural labor and the wages paid therefor
7 shall not be taken into account. An employing unit which is
8 an employer under paragraph 6 of subsection B is an employer
9 under paragraph 3 of subsection B.
10 (Source: P.A. 87-1178.)
11 (820 ILCS 405/205.1 new)
12 Sec. 205.1. Indian tribe. "Indian tribe" has the meaning
13 given to that term by Section 4(e) of the Indian
14 Self-Determination and Education Assistance Act (25 U.S.C.
15 450(e)), and includes any subdivision, subsidiary, or
16 business enterprise wholly owned by such an Indian tribe.
17 (820 ILCS 405/211.1) (from Ch. 48, par. 321.1)
18 Sec. 211.1. Except as provided in Section 220, the term
19 "employment" shall include (A) service performed after
20 December 31, 1971, by an individual in the employ of this
21 State or any of its instrumentalities (and by an individual
22 in the employ of this State or any of its instrumentalities
23 and one or more other States or their instrumentalities for a
24 hospital or institution of higher education located in this
25 State), provided that such service is excluded from the
26 definition of "employment" in the Federal Unemployment Tax
27 Act solely by reason of Section 3306(c)(7) of that Act; and
28 (B) service performed after December 31, 1977 by an
29 individual in the employ of this State or any of its
30 instrumentalities, or any political subdivision or municipal
31 corporation thereof or any of their instrumentalities, or any
32 instrumentality of more than one of the foregoing, or any
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1 instrumentality of any of the foregoing and one or more other
2 States or political subdivisions, provided that such service
3 is excluded from the definition of "employment" in the
4 Federal Unemployment Tax Act by Section 3306(c)(7) of that
5 Act; and (C) service performed after December 20, 2000, by an
6 individual in the employ of an Indian tribe.
7 (Source: P.A. 80-2dSS-1.)
8 (820 ILCS 405/220) (from Ch. 48, par. 330)
9 Sec. 220. A. The term "employment" shall not include
10 service performed prior to 1972 in the employ of this State,
11 or of any political subdivision thereof, or of any wholly
12 owned instrumentality of this State or its political
13 subdivisions.
14 B. The term "employment" shall not include service,
15 performed after 1971 and before 1978, in the employ of this
16 State or any of its instrumentalities:
17 1. In an elective position;
18 2. Of a professional or consulting nature,
19 compensated on a per diem or retainer basis;
20 3. For a State prison or other State correctional
21 institution, by an inmate of the prison or correctional
22 institution;
23 4. As part of an unemployment work-relief or
24 work-training program assisted or financed in whole or in
25 part by any Federal agency or an agency of this State, by
26 an individual receiving such work-relief or
27 work-training;
28 5. In a facility conducted for the purpose of
29 carrying out a program of rehabilitation for individuals
30 whose earning capacity is impaired by age or physical or
31 mental deficiency or injury or providing remunerative
32 work for individuals who because of their impaired
33 physical or mental capacity cannot be readily absorbed in
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1 the competitive labor market, by an individual receiving
2 such rehabilitation or remunerative work;
3 6. Directly for the Illinois State Fair during its
4 active duration (including the week immediately preceding
5 and the week immediately following the Fair);
6 7. Directly and solely in connection with an
7 emergency, in fire-fighting, snow removal, flood control,
8 control of the effects of wind or flood, and the like, by
9 an individual hired solely for the period of such
10 emergency;
11 8. In the Illinois National Guard, directly and
12 solely in connection with its summer training camps or
13 during emergencies, by an individual called to duty
14 solely for such purposes.
15 C. Except as provided in Section 302, the term
16 "employment" shall not include service performed in the
17 employ of a political subdivision or a municipal corporation,
18 or an instrumentality of one or more of the foregoing or of
19 this State and one or more of the foregoing. This subsection
20 shall not apply to service performed after December 31, 1977.
21 D. The term "employment" shall not include service
22 performed after December 31, 1977:
23 1. In the employ of a governmental entity referred
24 to in clause (B) of Section 211.1 if such service is
25 performed in the exercise of duties
26 a. As an elected official;
27 b. As a member of a legislative body, or a
28 member of the judiciary, of this State or a
29 political subdivision or municipal corporation;
30 c. As a member of the Illinois National Guard
31 or Air National Guard;
32 d. As a worker serving on a temporary basis in
33 case of fire, storm, snow, earthquake, flood, or
34 similar emergency;
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1 e. In a position which, under or pursuant to
2 the laws of this State, is designated as a major
3 nontenured policymaking or advisory position, or as
4 a policymaking position the performance of the
5 duties of which ordinarily does not require more
6 than 8 hours per week.
7 2. As part of an unemployment work-relief or
8 work-training program assisted or financed in whole or in
9 part by any Federal agency or an agency of this State, or
10 a political subdivision or municipal corporation, by an
11 individual receiving such work-relief or work-training.
12 3. In a facility conducted for the purpose of
13 carrying out a program of rehabilitation for individuals
14 whose earning capacity is impaired by age or physical or
15 mental deficiency or injury or providing remunerative
16 work for individuals who because of their impaired
17 physical or mental capacity cannot be readily absorbed in
18 the competitive labor market, by an individual receiving
19 such rehabilitation or remunerative work.
20 4. By an inmate of a custodial or penal
21 institution.
22 E. The term "employment" shall not include service
23 performed on or after January 1, 2002 in the employ of a
24 governmental entity referred to in clause (B) of Section
25 211.1 if the service is performed in the exercise of duties
26 as an election official or election worker and the amount of
27 remuneration received by the individual during the calendar
28 year for service as an election official or election worker
29 is less than $1,000.
30 F. The term "employment" shall not include service
31 performed in the employ of an Indian tribe if such service is
32 performed in the exercise of duties:
33 1. as an elected official;
34 2. as a member of a legislative body, or a member
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1 of the judiciary, of that Indian tribe;
2 3. as a worker serving on a temporary basis in case
3 of fire, storm, snow, earthquake, flood, or similar
4 emergency;
5 4. in a position which, under or pursuant to tribal
6 law, is designated as a major nontenured policymaking or
7 advisory position, or as a policymaking position the
8 performance of the duties of which ordinarily does not
9 require more than 8 hours per week;
10 5. as part of an unemployment work-relief or
11 work-training program assisted or financed in whole or in
12 part by any federal agency or an agency of this State, or
13 a political subdivision or municipal corporation, or an
14 Indian tribe, by an individual receiving such work-relief
15 or work training;
16 6. in a facility conducted for the purpose of
17 carrying out a program of rehabilitation for individuals
18 whose earning capacity is impaired by age or physical or
19 mental deficiency or injury or providing remunerative
20 work for individuals who because of their impaired
21 physical or mental capacity cannot be readily absorbed in
22 the competitive labor market, by an individual receiving
23 such rehabilitation or remunerative work;
24 7. by an inmate of a custodial or penal
25 institution.
26 (Source: P.A. 92-441, eff. 1-1-02.)
27 (820 ILCS 405/1405) (from Ch. 48, par. 555)
28 Sec. 1405. Financing Benefits for Employees of Local
29 Governments. A. 1. For the year 1978 and for each calendar
30 year thereafter, contributions shall accrue and become
31 payable, pursuant to Section 1400, by each governmental
32 entity (other than the State of Illinois and its wholly owned
33 instrumentalities) referred to in clause (B) of Section
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1 211.1, upon the wages paid by such entity with respect to
2 employment after 1977, unless the entity elects to make
3 payments in lieu of contributions pursuant to the provisions
4 of subsection B. Notwithstanding the provisions of Sections
5 1500 to 1510, inclusive, a governmental entity which has not
6 made such election shall, for liability for contributions
7 incurred prior to January 1, 1984, pay contributions equal to
8 1 percent with respect to wages for insured work paid during
9 each such calendar year or portion of such year as may be
10 applicable. As used in this subsection, the word "wages",
11 defined in Section 234, is subject to all of the provisions
12 of Section 235.
13 2. An Indian tribe for which service is exempted from
14 the federal unemployment tax under Section 3306(c)(7) of the
15 Federal Unemployment Tax Act may elect to make payments in
16 lieu of contributions in the same manner and subject to the
17 same conditions as provided in this Section with regard to
18 governmental entities, except as otherwise provided in
19 paragraphs 7, 8, and 9 of subsection B.
20 B. Any governmental entity subject to subsection A may
21 elect to make payments in lieu of contributions, in amounts
22 equal to the amounts of regular and extended benefits paid to
23 individuals, for any weeks which begin on or after the
24 effective date of the election, on the basis of wages for
25 insured work paid to them by the entity during the effective
26 period of such election. Notwithstanding the preceding
27 provisions of this subsection and the provisions of
28 subsection D of Section 1404, with respect to benefit years
29 beginning prior to July 1, 1989, any adjustment after
30 September 30, 1989 to the base period wages paid to the
31 individual by any employer shall not affect the ratio for
32 determining payments in lieu of contributions of a
33 governmental entity which has elected to make payments in
34 lieu of contributions. Provided, however, that with respect
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1 to benefit years beginning on or after July 1, 1989, the
2 governmental entity shall be required to make payments equal
3 to 100% of regular benefits, including dependents'
4 allowances, and 100% of extended benefits, including
5 dependents' allowances, paid to an individual with respect to
6 benefit years beginning during the effective period of the
7 election, but only if the governmental entity: (a) is the
8 last employer as provided in Section 1502.1 and (b) paid to
9 the individual receiving benefits, wages for insured work
10 during his base period. If the governmental entity described
11 in this paragraph meets the requirements of (a) but not (b),
12 with respect to benefit years beginning on or after July 1,
13 1989, it shall be required to make payments in an amount
14 equal to 50% of regular benefits, including dependents'
15 allowances, and 50% of extended benefits, including
16 dependents' allowances, paid to an individual with respect to
17 benefit years beginning during the effective period of the
18 election.
19 1. Any such governmental entity which becomes an
20 employer on January 1, 1978 pursuant to Section 205 may elect
21 to make payments in lieu of contributions for not less than
22 one calendar year beginning with January 1, 1978, provided
23 that it files its written election with the Director not
24 later than January 31, 1978.
25 2. A governmental entity newly created after January 1,
26 1978, may elect to make payments in lieu of contributions for
27 a period of not less than one calendar year beginning as of
28 the first day with respect to which it would, in the absence
29 of its election, incur liability for the payment of
30 contributions, provided that it files its written election
31 with the Director not later than 30 days immediately
32 following the end of the calendar quarter in which it has
33 been created.
34 3. A governmental entity which has incurred liability
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1 for the payment of contributions for at least 2 calendar
2 years, and is not delinquent in such payment and in the
3 payment of any interest or penalties which may have accrued,
4 may elect to make payments in lieu of contributions beginning
5 January 1 of any calendar year, provided that it files its
6 written election with the Director prior to such January 1,
7 and provided, further, that such election shall be for a
8 period of not less than 2 calendar years.
9 4. An election to make payments in lieu of contributions
10 shall not terminate any liability incurred by a governmental
11 entity for the payment of contributions, interest or
12 penalties with respect to any calendar quarter which ends
13 prior to the effective period of the election.
14 5. The termination by a governmental entity of the
15 effective period of its election to make payments in lieu of
16 contributions, and the filing of and subsequent action upon
17 written notices of termination of election, shall be governed
18 by the provisions of paragraphs 5 and 6 of Section 1404A,
19 pertaining to nonprofit organizations.
20 6. With respect to benefit years beginning prior to July
21 1, 1989, wages paid to an individual during his base period
22 by a governmental entity which elects to make payments in
23 lieu of contributions for less than full time work, performed
24 during the same weeks in the base period during which the
25 individual had other insured work, shall not be subject to
26 payments in lieu of contribution (upon such employer's
27 request pursuant to the regulation of the Director) so long
28 as the employer continued after the end of the base period,
29 and continues during the applicable benefit year, to furnish
30 such less than full time work to the individual on the same
31 basis and in substantially the same amount as during the base
32 period. If the individual is paid benefits with respect to a
33 week (in the applicable benefit year) after the employer has
34 ceased to furnish the work hereinabove described, the
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1 governmental entity shall be liable for payments in lieu of
2 contributions with respect to the benefits paid to the
3 individual after the date on which the governmental entity
4 ceases to furnish the work.
5 7. An Indian tribe may elect to make payments in lieu of
6 contributions for calendar year 2003, provided that it files
7 its written election with the Director not later than January
8 31, 2003, and provided further that it is not delinquent in
9 the payment of any contributions, interest, or penalties.
10 8. Failure of an Indian tribe to make a payment in lieu
11 of contributions, or a payment of interest or penalties due
12 under this Act, within 90 days after the Department serves
13 notice of the finality of a determination and assessment
14 shall cause the Indian tribe to lose the option of making
15 payments in lieu of contributions, effective as of the
16 calendar year immediately following the date on which the
17 Department serves the notice. Notice of the loss of the
18 option to make payments in lieu of contributions may be
19 protested in the same manner as a determination and
20 assessment under Section 2200 of this Act.
21 9. An Indian tribe that, pursuant to paragraph 8, loses
22 the option of making payments in lieu of contributions may
23 again elect to make payments in lieu of contributions for a
24 calendar year if: (a) the Indian tribe has incurred liability
25 for the payment of contributions for at least one calendar
26 year since losing the option pursuant to paragraph 8, (b) the
27 Indian tribe is not delinquent in the payment of any
28 liabilities under the Act, including interest or penalties,
29 and (c) the Indian tribe files its written election with the
30 Director not later than January 31 of the year with respect
31 to which it is making the election.
32 C. As soon as practicable following the close of each
33 calendar quarter, the Director shall mail to each
34 governmental entity which has elected to make payments in
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1 lieu of contributions a Statement of the amount due from it
2 for all the regular and extended benefits paid during the
3 calendar quarter, together with the names of its workers or
4 former workers and the amounts of benefits paid to each of
5 them during the calendar quarter with respect to benefit
6 years beginning prior to July 1, 1989, on the basis of wages
7 for insured work paid to them by the governmental entity; or,
8 with respect to benefit years beginning after June 30, 1989,
9 if such governmental entity was the last employer as provided
10 in Section 1502.1 with respect to a benefit year beginning
11 during the effective period of the election. All of the
12 provisions of subsection B of Section 1404 pertaining to
13 nonprofit organizations, not inconsistent with the preceding
14 sentence, shall be applicable to payments in lieu of
15 contributions by a governmental entity.
16 D. The provisions of subsections C through F, inclusive,
17 of Section 1404, pertaining to nonprofit organizations, shall
18 be applicable to each governmental entity which has elected
19 to make payments in lieu of contributions.
20 E. 1. If an Indian tribe fails to pay any liability
21 under this Act (including assessments of interest or penalty)
22 within 90 days after the Department issues a notice of the
23 finality of a determination and assessment, the Director
24 shall immediately notify the United States Internal Revenue
25 Service and the United States Department of Labor.
26 2. Notices of payment and reporting delinquencies to
27 Indian tribes shall include information that failure to make
28 full payment within the prescribed time frame:
29 a. will cause the Indian tribe to lose the
30 exemption provided by Section 3306(c)(7) of the Federal
31 Unemployment Tax Act with respect to the federal
32 unemployment tax;
33 b. will cause the Indian tribe to lose the option
34 to make payments in lieu of contributions.
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1 (Source: P.A. 86-3.)
2 Section 99. Effective date. This Act takes effect upon
3 becoming law.".