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Public Act 094-0237
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| SB2066 Enrolled |
LRB094 11386 BDD 42268 b |
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AN ACT concerning employment.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Unemployment Insurance Act is amended by |
changing Section 1300 as follows:
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(820 ILCS 405/1300) (from Ch. 48, par. 540)
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Sec. 1300. Waiver or transfer of benefit rights - Partial |
exemption.
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(A) Except as otherwise provided herein any agreement by an |
individual
to waive, release or commute his rights under this |
Act shall be void.
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(B) Benefits due under this Act shall not be assigned, |
pledged, encumbered,
released or commuted and shall be exempt |
from all claims of creditors and
from levy, execution and |
attachment or other remedy for recovery or
collection of a |
debt. However, nothing in this Section shall prohibit a
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specified or agreed upon deduction from benefits by an |
individual, or a
court or administrative order for withholding |
of income, for payment of
past due child support from being |
enforced and collected by the Department
of Public Aid on |
behalf of persons receiving a grant of financial aid under
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Article IV of the Illinois Public Aid Code, persons for whom an |
application
has been made and approved for child support |
enforcement services under
Section 10-1 of such
Code, or |
persons similarly situated and receiving like services
in other |
states. It is provided that:
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(1) The aforementioned deduction of benefits and order |
for withholding
of income apply only if appropriate |
arrangements have been made for
reimbursement to the |
Director by the Department of Public Aid for any
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administrative costs incurred by the Director under this |
Section.
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(2) The Director shall deduct and withhold from |
benefits payable under
this Act, or under any arrangement |
for the payment of benefits entered into
by the Director |
pursuant to the powers granted under Section 2700 of this
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Act, the amount specified or agreed upon. In the case of a |
court
or administrative order for withholding of income, |
the Director shall
withhold the amount of the order.
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(3) Any amount deducted and withheld by the Director |
shall be paid to
the Department of Public Aid or the State |
Disbursement Unit established
under Section 10-26 of the |
Illinois Public Aid Code, as directed by the
Department of |
Public Aid, on behalf of the individual.
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(4) Any amount deducted and withheld under subsection |
(3) shall for all
purposes be treated as if it were paid to |
the individual as benefits and
paid by such individual to |
the Department of Public Aid or the State
Disbursement Unit |
in satisfaction of the individual's child support
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obligations.
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(5) For the purpose of this Section, child support is |
defined
as those obligations which are being enforced |
pursuant to a plan described
in Title IV, Part D, Section |
454 of the Social Security Act and approved
by the |
Secretary of Health and Human Services.
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(6) The deduction of benefits and order for withholding |
of income for
child support shall be governed by Titles III |
and IV of the Social Security
Act and all regulations duly |
promulgated thereunder.
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(C) Nothing in this Section prohibits an individual from |
voluntarily
electing to have federal income tax deducted and |
withheld from his or her
unemployment insurance benefit |
payments.
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(1) The Director shall, at the time that an individual |
files his or her
claim for benefits that establishes his or |
her benefit year, inform the
individual that:
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(a) unemployment insurance is subject to federal, |
State, and local
income
taxes;
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(b) requirements exist pertaining to estimated tax |
payments;
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(c) the individual may elect to have federal income |
tax deducted and
withheld from his or her payments of |
unemployment insurance in the amount
specified in the |
federal Internal Revenue Code; and
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(d) the individual is permitted to change a |
previously elected
withholding status.
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(2) Amounts deducted and withheld from unemployment |
insurance shall remain
in the unemployment fund until |
transferred to the federal taxing authority as a
payment of |
income tax.
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(3) The Director shall follow all procedures specified |
by the United
States Department of Labor and the federal |
Internal Revenue Service pertaining
to the deducting and |
withholding of income tax.
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(4) Amounts shall be deducted and withheld in |
accordance with the
priorities established in rules |
promulgated by the Director.
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(D) Nothing in this Section prohibits an individual from |
voluntarily
electing to have State of Illinois income tax |
deducted and withheld from his or
her unemployment insurance |
benefit payments if such deduction and withholding
is provided |
for pursuant to rules promulgated by the Director.
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(1) The
If pursuant to rules promulgated by the |
Director, an individual
may voluntarily elect to have State |
of Illinois income tax deducted and
withheld from his or |
her unemployment insurance benefit payments, the Director
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shall, at the time that an individual files his or her |
claim for benefits that
establishes his or her benefit |
year, in addition to providing the notice
required under |
subsection C, inform the individual that:
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(a) the individual may elect to have State of |
Illinois income tax
deducted and withheld from his or |
her payments of unemployment insurance in the
amount |
specified pursuant to rules promulgated by the |
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Director; and
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(b) the individual is permitted to change a |
previously elected
withholding status.
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(2) Amounts deducted and withheld from unemployment |
insurance shall remain
in the unemployment fund until |
transferred to the Department of Revenue as a
payment of |
State of Illinois income tax.
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(3) Amounts shall be deducted and withheld in |
accordance with the
priorities established in rules |
promulgated by the Director.
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(E) Nothing in this Section prohibits the deduction and |
withholding of an
uncollected overissuance of food stamp |
coupons from unemployment insurance
benefits pursuant to this |
subsection (E).
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(1) At the time that an individual files a claim for |
benefits that
establishes his or her benefit year, that |
individual must disclose whether or
not he or she owes an |
uncollected overissuance (as defined in Section 13(c)(1)
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of the federal Food Stamp Act of 1977) of food stamp |
coupons. The Director
shall notify the State food stamp |
agency enforcing such obligation of any
individual who |
discloses that he or she owes an uncollected overissuance |
of
food stamp coupons and who meets the monetary |
eligibility requirements of
subsection E of
Section 500.
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(2) The Director shall deduct and withhold from any |
unemployment insurance
benefits payable to an individual |
who owes an uncollected overissuance of food
stamp coupons:
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(a) the amount specified by the individual to the |
Director to be
deducted and withheld under this |
subsection (E);
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(b) the amount (if any) determined pursuant to an |
agreement submitted
to the State food stamp agency |
under Section 13(c)(3)(A) of the federal Food
Stamp Act |
of 1977; or
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(c) any amount otherwise required to be deducted |
and withheld from
unemployment insurance benefits |
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pursuant to Section 13(c)(3)(B) of the federal
Food |
Stamp Act of 1977.
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(3) Any amount deducted and withheld pursuant to this |
subsection (E) shall
be paid by the Director to the State |
food stamp agency.
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(4) Any amount deducted and withheld pursuant to this |
subsection (E) shall
for all purposes be treated as if it |
were paid to the individual as
unemployment insurance |
benefits and paid by the individual to the State food
stamp |
agency as repayment of the individual's uncollected |
overissuance of food
stamp coupons.
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(5) For purposes of this subsection (E), "unemployment |
insurance benefits"
means any compensation payable under |
this Act including amounts payable by the
Director pursuant |
to an agreement under any federal law providing for
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compensation, assistance, or allowances with respect to |
unemployment.
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(6) This subsection (E) applies only if arrangements |
have been made for
reimbursement by the State food stamp |
agency for the administrative costs
incurred by the |
Director under this subsection (E) which are attributable |
to
the repayment of uncollected overissuances of food stamp |
coupons to the State
food stamp agency.
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(Source: P.A. 91-212, eff. 7-20-99; 91-712, eff. 7-1-00; |
92-590, eff.
7-1-02.)
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