Stricken language would be deleted from and underlined language would be added to present law.
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State of Arkansas 1
94th General Assembly A Bill 2
Regular Session, 2023 HOUSE BILL 1430 3
4
By: Representative Lundstrum 5
By: Senator K. Hammer 6
7
8
For An Act To Be Entitled 9
AN ACT TO AMEND THE DIVISION OF WORKFORC E SERVICES 10
LAW; TO MODIFY THE D EFINITION OF "WAGES" IN CERTAIN 11
CIRCUMSTANCES UNDER THE DIVISION OF WORK FORCE 12
SERVICES LAW; TO RED UCE THE MAXIMUM POTE NTIAL 13
UNEMPLOYMENT COMPENS ATION BENEFITS; TO R EGULATE 14
EMPLOYER CONTRIBUTIO NS UNDER THE DIVISIO N OF 15
WORKFORCE SERVICES L AW; TO REVISE THE ST ABILIZATION 16
TAX RATE; TO AMEND T HE LAW CONCERNING TH E 17
UNEMPLOYMENT COMPENS ATION FUND, THE DIVI SION OF 18
WORKFORCE SERVICES T RAINING TRUST FUND, AND THE 19
UNEMPLOYMENT INSURANCE ADMINISTRATIO N FUND; TO 20
DECLARE AN EMERGENCY ; AND FOR OTHER PURP OSES. 21
22
23
Subtitle 24
TO AMEND THE DIVISION OF WORKFORCE 25
SERVICES LAW; AND TO DECLARE AN 26
EMERGENCY. 27
28
29
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 30
31
SECTION 1. Arkansas Code § 11-10-215(a)(2)(A)(i), concerning the 32
definition of "wages" and the taxable wage base under the Division of 33
Workforce Services Law, is amended to add additional subdivisions to read as 34
follows: 35
(f) For a calendar year beginning on or after 36 HB1430
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January 1, 2024, "wages" shall not include remuneration that exceeds the 1
lesser of: 2
(1) Seven thousand dollars ($7,000) but 3
only if as of June 30 of the most recently completed state fiscal year the 4
balance of the unemployment insurance trust fund is in excess of six hundred 5
million dollars ($600,000,000); or 6
(2) The amount calculated under 7
subdivisions (a)(2)(A)(i)(d)(1) -(3) of this section. 8
(g) For any calendar year beginning after 9
December 31, 2023, when calculating the amount t o determine remuneration 10
constituting wages, then the amount that is included as wages shall not 11
exceed the sum of two thousand dollars ($2,000) and the amount applicable to 12
the immediately preceding calendar year. 13
14
SECTION 2. Arkansas Code § 11 -10-504(a), concerning the maximum 15
potential benefits payable in a benefit year, is amended to read as follows: 16
(a)(1) For initial claims filed on or after January 1, 2018, the 17
maximum potential benefits of an insured worker in a benefit year shall be 18
the amount equal to the lesser of: 19
(1)(A) Sixteen (16) times his or her weekly benefit 20
amount; or 21
(2)(B) One-third (⅓) of his or her wages for insured work 22
in his or her base period. 23
(2) For initial claims filed on or after January 1, 2024, the 24
maximum potential benefits of an insured worker in a benefit year shall be 25
the amount equal to the lesser of: 26
(A) Twelve (12) times his or her weekly benefit amount; or 27
(B) One-third (1/3) of his or her wages for insured work 28
in his or her base period. 29
30
SECTION 3. Arkansas Code § 11 -10-704 is amended to read as follows: 31
11-10-704. Future rates — Experience rates generally. 32
(a) The Director of the Division of Workforce Services shall, for each 33
calendar year, classify employers in accordance with their a ctual experience 34
in the payment of contributions on their own behalf and with respect to 35
regular benefits charged against their accounts, with a view to fixing the 36 HB1430
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contribution rates as will reflect their experience. 1
(b)(1) The Except as provided in subs ection (c) of this section, the 2
director shall determine the contribution rates of each employer in 3
accordance with the requirements of this section and § 11 -10-705:. 4
(1)(2)(A) Each employer's rate shall be two and nine -tenths 5
percent (2.9%) except as otherwise provided in the other provisions of this 6
subchapter. 7
(A)(i)(B)(i)(a) No employer's rate shall be less than two 8
and nine-tenths percent (2.9%) unless and until there shall have been three 9
(3) years immediately preceding the computation date throughout which an 10
individual in the employer's employ could have received benefits if eligible. 11
(b) Provided, however, an employer who, at the 12
time of establishing an accou nt, is in business in another state or states 13
and who is not currently doing business in Arkansas may elect to receive a 14
beginning contribution rate of two and nine -tenths percent (2.9%) or a 15
contribution rate based on the rate schedule at § 11 -10-705(b)(1), whichever 16
is lower, but in no event less than one percent (1%), provided: 17
(a)(1) The employer has been in 18
operation in the other state or states for at least three (3) years 19
immediately preceding the date of becoming a liable employer in Arkansas , 20
throughout which an individual in the employer's employ could have received 21
benefits if eligible; 22
(b)(2) The employer must provide the 23
authenticated account history from information accumulated from operations in 24
the other state or all the other states to compute a current Arkansas rate; 25
and 26
(c)(3) The employer's business 27
operations established in Arkansas are of the same nature as conducted in the 28
other state or states, as defined by the North American Industry 29
Classification System. 30
(ii)(a) The election authorized in subdivision 31
(b)(1)(A)(i)(b)(1)(B)(i) of this section must be made in writing within 32
thirty (30) days after receiving notice of Arkansas liability. 33
(b) A two-and-nine-tenths-percent rate will be 34
assigned unless a tim ely election has been made. 35
(iii) If the election is made timely, the employer's 36 HB1430
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account will receive the rate elected for the remainder of that rate year. 1
The rate assigned for the next and subsequent years will be determined by the 2
condition of the account on the computation date. 3
(B)(C) However, any employer having no covered employment 4
under this chapter for any calendar year shall have a rate equal to his or 5
her most recently determined contribution rate until the employer has one (1) 6
full year of benefit risk experience immediately preceding the computation 7
date. 8
(2)(A)(3)(A) Notwithstanding any other provisions of §§ 11 -10-9
701 — 11-10-715, if the director determines that an employer has willfully 10
submitted false information which is materia l with respect to the employment 11
or separation from employment of any claimant, employee, or former employee, 12
for the purpose of preventing regular benefit charges to the employer's 13
account, the employer shall be assessed a penalty equivalent to twice the 14
amount of the claimant's maximum potential benefit amount. 15
(B) This charge penalty shall be charged against the 16
employer's account for experience rating purposes, regardless of whether or 17
not the employer is a base -period employer and irrespective of t he identity 18
or number of base-period employers. 19
(3)(4) An employer who changes from reimbursement to the 20
contributory method of financing shall be considered a new or newly covered 21
employer and can be entitled to an experience rate only when the new or newly 22
covered employer has met the requirements of this subsection. 23
(4)(5) Each employer's rate beginning January 1 for each twelve -24
month period shall be determined on the basis of the employer's record 25
through June 30 of the previous calendar year. 26
(c)(1) The director shall determine the contribution rates of each 27
employer according to the requirements of this section and § 11 -10-705. 28
(2)(A) For any calendar year beginning on or after January 1, 29
2024, each employer's rate shall be one and nine -tenths percent (1.9%) except 30
as otherwise provided in this subchapter. 31
(B)(i)(a) An employer's rate shall not be less than one 32
and nine-tenths percent (1.9%) unless and until there have been three (3) 33
years immediately preceding the computation date throug hout which an 34
individual in the employer's employ could have received benefits, if 35
eligible. 36 HB1430
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(b) Provided, however, an employer who, at the 1
time of establishing an account, is in business in another state or states 2
and who is not currently doing bu siness in Arkansas may elect to receive a 3
beginning contribution rate of one and nine -tenths percent (1.9%) or a 4
contribution rate based on the rate schedule in § 11 -10-705(b)(1), whichever 5
is lower, but in no event less than one percent (1%), provided: 6
(1) The employer has been in operation 7
in the other state or states for at least three (3) years immediately 8
preceding the date of becoming a liable employer in Arkansas, throughout 9
which an individual in the employer's employ could have received bene fits, if 10
eligible; 11
(2) The employer must provide the 12
authenticated account history from information accumulated from operations in 13
the other state or states to compute a current Arkansas rate; and 14
(3) The employer's business operations 15
established in Arkansas are of the same nature as conducted in the other 16
state or states, as defined by the North American Industry Classification 17
System. 18
(ii)(a) The election authorized in subdivision 19
(c)(2)(B)(i) of this section must be made in writing wi thin thirty (30) days 20
after receiving notice of Arkansas liability. 21
(b) A one-and-nine-tenths-percent rate will be 22
assigned unless a timely election has been made. 23
(iii)(a) If the election is timely made, the 24
employer's account will receive th e rate elected for the remainder of that 25
rate year. 26
(b) The rate assigned for the next and 27
subsequent years will be determined by the condition of the account on the 28
computation date. 29
(C)(1) However, any employer having no covered employment 30
under this chapter for any calendar year shall have a rate equal to his or 31
her most recently determined contribution rate until the employer has one (1) 32
full year of benefit risk experience immediately preceding the computation 33
date. 34
(2)(A) Notwithstand ing any other provisions of §§ 11 -10-701 — 35
11-10-715, if the director determines that an employer has willfully 36 HB1430
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submitted false information that is material with respect to the employment 1
or separation from employment of any claimant, employee, or former e mployee, 2
for the purpose of preventing regular benefit charges to the employer's 3
account, the employer shall be assessed a penalty equivalent to twice the 4
amount of the claimant's maximum potential benefit amount. 5
(B) This penalty shall be charged agai nst the employer's 6
account for experience rating purposes, regardless of whether or not the 7
employer is a base-period employer and irrespective of the identity or number 8
of base-period employer. 9
(3) An employer who changes from reimbursement to the 10
contributory method of financing shall be considered a new or newly covered 11
employer and can be entitled to an experience rate only when the new or newly 12
covered employer has met the requirements of this subsection. 13
(4) Each employer's rate beginning Ja nuary 1 for each twelve -14
month period shall be determined on the basis of the employer's record 15
through June 30 of the previous calendar year. 16
17
SECTION 4. Arkansas Code § 11 -10-705(a)(2), concerning the computation 18
of employer contribution rates, is amend ed to read as follows: 19
(2) The record of an employer shall include, for the purpose of 20
computing an employer's contribution rate, any payment, except a payment that 21
represents a stabilization tax an administration assessment payment or a 22
payment that represents an extended benefit tax payment, made by the employer 23
on or before July 31 on wages paid by the employer on or before June 30 of 24
the calendar year. 25
26
SECTION 5. Arkansas Code § 11 -10-705(b), concerning computation of 27
employer contribution rates, is amended to add an additional subdivision to 28
read as follows: 29
(3)(A) Notwithstanding any other provision of this chapter, for 30
any calendar year beginning on and after January 1, 2024, an employer that 31
has been assigned a contribution rate of six perce nt (6%) under this chapter 32
and that has had such a rate for the four (4) preceding calendar years will 33
be assigned an additional contribution assessment of two percent (2%). 34
(B) After four (4) consecutive years of being assessed an 35
additional contribut ion of two percent (2%) under subdivision (b)(3)(A) of 36 HB1430
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this section, this additional contribution assessment shall increase to four 1
percent (4%). 2
3
SECTION 6. Arkansas Code § 11 -10-705(b)(2), concerning the computation 4
of employer contribution rates, is r epealed. 5
(2)(A) Notwithstanding any other provision of this chapter, for 6
any calendar year beginning on and after January 1, 2008, an employer that 7
has been assigned a contribution rate of six percent (6%) under this chapter 8
and that has had such a rate for the two (2) preceding calendar years will be 9
assigned an additional contribution assessment of two percent (2%). 10
(B) After two (2) consecutive years of being assessed an 11
additional contribution of two percent (2%) under subdivision (b)(2)(A) of 12
this section, this additional contribution assessment shall increase to four 13
percent (4%). 14
(C) For calendar years beginning January 1, 2014, and 15
thereafter, after two (2) consecutive years of being assessed an additional 16
contribution of four percent (4%) under subdivision (b)(2)(B) of this 17
section, the additional contribution assessment shall increase to six percent 18
(6%). 19
(D) For calendar years beginning January 1, 2014, and 20
thereafter, after two (2) consecutive years of being assessed an additional 21
contribution of six percent (6%) under subdivision (b)(2)(C) of this section, 22
the additional contribution assessment shall increase to eight percent (8%). 23
24
SECTION 7. Arkansas Code § 11 -10-706 is amended to read as follows: 25
11-10-706. Future rates — Stabilization tax Administrative assessment . 26
(a)(1) Each Effective July 1, 2023, each employer shall be required to 27
pay a stabilization tax an administrative assessment on wages paid by the 28
employer with respect to employment. 29
(2) This stabilization tax administrative assessment shall not 30
be credited to the separate account of each employer. 31
(b)(1) The stabilization tax For the period July 1, 2023, through June 32
30, 2024, the administrative assessment shall be determined as follows: 33
twelve and one-half hundredths of one percent (0.125%). 34
(1)(2) If the assets of the Unemployment Compensation Fund on 35
the computation date are equal to or greater than two percent (2%) but less 36 HB1430
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than two and one-half percent (2.5%) of total payrolls for employment during 1
the preceding calendar year, the stabilization tax For the period beginning 2
on and after July 1, 2024, the administrative assessment shall be one-tenth 3
of one percent (0.1%) ;. 4
(2) If the assets of the Unemployment Compensation Fund on the 5
computation date are greater than one and one -half percent (1.5%) but less 6
than two percent (2%) of total payrolls for employment during the preceding 7
calendar year, the stabilization tax shall be two -tenths of one percent 8
(0.2%); 9
(3) If the assets of the Unemploymen t Compensation Fund on the 10
computation date are greater than one percent (1%) but less than one and one -11
half percent (1.5%) of total payrolls for employment during the preceding 12
calendar year, the stabilization tax shall be three -tenths of one percent 13
(0.3%); 14
(4) If the assets of the Unemployment Compensation Fund on the 15
computation date are greater than one -half of one percent (0.5%) but less 16
than one percent (1%) of total payrolls for employment during the preceding 17
calendar year, the stabilization tax shall be four-tenths of one percent 18
(0.4%); 19
(5) If the assets of the Unemployment Compensation Fund on the 20
computation date are less than one -half of one percent (0.5%) of total 21
payrolls for employment during the preceding calendar year, the stabilization 22
tax shall be seven-tenths of one percent (0.7%); 23
(6) If the assets of the Unemployment Compensation Fund on the 24
computation date are less than four -tenths of one percent (0.4%) of total 25
payrolls for employment during the preceding calendar year, the stabilization 26
tax shall be one and one -tenth percent (1.1%) for the calendar year 1993, 27
nine-tenths of one percent (0.9%) for the calendar year 1994, and eight -28
tenths of one percent (0.8%) for the calendar year 1995 and thereafter; and 29
(7) For the rate year beginning January 1, 2022, and ending 30
December 31, 2022, the stabilization tax shall be the lesser of: 31
(A) The amount determined according to subdivisions 32
(b)(1)-(6) of this section; or 33
(B) Two-tenths of one percent (0.2%). 34
(c) Each employer eligible for an experience rating under § 11 -10-705 35
shall have the employer's contribution rate reduced by one -tenth of one 36 HB1430
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percent (0.1%) for any rate year when the assets of the Unemployment 1
Compensation Fund on the computation date ar e greater than five percent (5%) 2
of total payrolls for employment during the preceding calendar year. 3
(d) Employers who have elected to reimburse the Unemployment 4
Compensation Fund in lieu of contributions under § 11 -10-404 or § 11-10-713 5
shall be excluded from the provisions of §§ 11 -10-703 — 11-10-708 or any 6
experience rate computation. 7
(e)(1) The provisions of this section shall not be effective for any 8
rate year when the assets of the Unemployment Compensation Fund, excluding 9
contributions not yet p aid, on the computation date equal or exceed two and 10
one-half percent (2.5%) but are less than five percent (5%) of total payrolls 11
for employment during the preceding calendar year. 12
(2) For the purposes of §§ 11 -10-703 — 11-10-708, total payrolls 13
shall exclude payrolls of employers who have elected to reimburse the 14
Unemployment Compensation Fund in lieu of contributions under § 11 -10-404 or 15
§ 11-10-713. 16
(3)(A) For the purposes of §§ 11 -10-703 — 11-10-708, the assets 17
of the Unemployment Compensation Fu nd as of the computation date shall 18
include only contributions which were paid on or before June 30, the 19
computation date. 20
(B) Provided, however, for the purposes of this section, 21
the computation date is defined as September 30 of the calendar year 22
preceding the tax year. 23
(C) It shall include any accounts receivable from the 24
United States for its share of extended benefit payments which have been paid 25
from the Unemployment Compensation Fund and any accounts receivable from 26
employers who have elected to reimburse the Unemployment Compensation Fund 27
for benefits paid under § 11 -10-404 or § 11-10-713. 28
(D) However, it shall exclude the assets of the 29
Unemployment Compensation Fund Extended Benefits Account and shall be reduced 30
by any outstanding advanc es owed to the United States Government. 31
(f)(1)(A)(c)(1) However, Each fiscal year, sixty percent (60%) of the 32
proceeds of the stabilization tax in the amount of two and one -half 33
hundredths of one percent (0.025%) of taxable wages collected during the 34
period July 1, 2007, through June 30, 2023 administrative assessment, up to 35
six million dollars ($6,000,000) , shall be deposited and credited to the 36 HB1430
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Division of Workforce Services Training Trust Fund, there to be used for 1
worker training Unemployment Insuran ce Administration Fund, there to be used 2
for personal services and operating expenses of the unemployment insurance 3
program necessary for the proper administration of the Division of Workforce 4
Services Law, § 11-10-101 et seq., as determined by the Directo r of the 5
Division of Workforce Services . 6
(B) The total amount deposited into the Division of 7
Workforce Services Training Trust Fund in any one (1) fiscal year shall not 8
exceed two million five hundred thousand dollars ($2,500,000). 9
(2)(A) However, the proceeds of the stabilization tax in the 10
amount of two and one -half hundredths of one percent (0.025%) of taxable 11
wages collected during the period July 1, 2007, through June 30, 2023, shall 12
be deposited and credited to the Division of Workforce Service s Unemployment 13
Insurance Administration Fund, there to be used for personal services and 14
operating expenses of the unemployment insurance program necessary for the 15
proper administration of the Division of Workforce Services Law, § 11 -10-101 16
et seq., as determined by the Director of the Division of Workforce Services 17
After collection of the proceeds of the administrative assessment specified 18
in subdivision (c)(1) of this section, only for the period from July 1, 2023, 19
through June 30, 2024, the remaining pro ceeds, if any, of the administrative 20
assessment shall be deposited and credited to the Division of Workforce 21
Services Unemployment Insurance Administration Fund, there to be used solely 22
for the purpose of modernizing information technology systems and hard ware 23
utilized in the administration of the unemployment insurance program . 24
(B)(i) The total amount deposited into the Division of 25
Workforce Services Unemployment Insurance Administration Fund in any one (1) 26
fiscal year shall not exceed two million five hundred thousand dollars 27
($2,500,000) The maximum amount to be deposited and credited under this 28
subdivision (c)(2)(A) shall not exceed the difference between thirty -five 29
million dollars ($35,000,000) and the amounts deposited and credited in 30
previous state fiscal years to the Division of Workforce Services 31
Unemployment Insurance Administration Fund for the purpose of modernizing 32
information technology systems and hardware utilized in the administration of 33
the unemployment insurance program . 34
(ii) If the amount deposited into the Division of 35
Workforce Services Unemployment Insurance Administration Fund under 36 HB1430
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subdivision (f)(2)(B)(i) of this section is not sufficient to meet the 1
administrative needs under the Division of Workforce Services Law, § 11 -10-2
101 et seq., the Division of Workforce Services may deposit up to an 3
additional three million five hundred thousand dollars ($3,500,000) in any 4
one (1) fiscal year to the Division of Workforce Services Unemployment 5
Insurance Administration Fund upon approval by the Chief Fiscal Officer of 6
the State. 7
(C)(i)(3) However, Each fiscal year, after collection of 8
the proceeds of the stabilization tax administrative assessment specified in 9
subdivisions (f)(2)(A) and (B) (c)(1) and (2) of this section, the remaining 10
proceeds, if any, of the stabilization tax administrative assessment in an 11
additional amount of fifteen-hundredths of one percent (0.15%) of taxable 12
wages collected during the period April 1, 2021, through December 31, 2023, 13
up to two million five hundre d thousand dollars ($2,500,000) shall be 14
deposited and credited to the Division of Workforce Services Unemployment 15
Insurance Administration Fund, there to be used solely for the purpose of 16
modernizing information technology systems and hardware utilized in the 17
administration of the unemployment insurance program Training Trust Fund, 18
there to be used for worker training . 19
(ii) The aggregate amount to be transferred into the 20
Division of Workforce Services Unemployment Insurance Administration Fund 21
under this subdivision (f)(2)(C) shall not exceed thirty -five million dollars 22
($35,000,000) and shall be reduced by the amount, if any, received from the 23
United States Government for the purpose of modernizing information 24
technology systems and hardware utilized i n the administration of the 25
unemployment insurance program. 26
(4) Each fiscal year, after collection of the proceeds of the 27
administrative assessment specified under subdivisions (c)(1) -(c)(3) of this 28
section, the remaining proceeds, if any, of the admini strative assessment 29
shall be deposited and credited to the Unemployment Compensation Fund. 30
(3)(5) The director shall report to the Legislative Council on a 31
quarterly basis as to any and all uses of the Division of Workforce Services 32
Training Trust Fund and the Division of Workforce Services Unemployment 33
Insurance Administration Fund. 34
35
SECTION 8. Arkansas Code § 11 -10-801(b)(10), concerning the 36 HB1430
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Unemployment Compensation Fund, is amended to read as follows: 1
(10) All moneys received from the stabilization tax 2
administrative assessment under § 11-10-706(c)(4), except the proceeds of § 3
11-10-706(f); and 4
5
SECTION 9. Arkansas Code § 19 -5-1131(b)(1), concerning the Division of 6
Workforce Services Training Trust Fund, is amended to read as follows: 7
(b)(1) The fund shall consist of the proceeds of the stabilization tax 8
administrative assessment specified in § 11-10-706(f) § 11-10-706(c)(3), any 9
interest accruing on these revenues, and any other funds made available by 10
the General Assembly. 11
12
SECTION 10. Arkansas Code § 19 -5-1232(b)(1), concerning the Division 13
of Workforce Services Unemployment Insurance Administration Fund, is amended 14
to read as follows: 15
(b)(1) The fund shall consist of the proceeds of the stabilization tax 16
administrative assessm ent as specified in § 11-10-706(f) § 11-10-706(c)(3), 17
any interest accruing on these revenues, and any other funds made available 18
by the General Assembly. 19
20
SECTION 11. EMERGENCY CLAUSE. It is found and determined by the 21
General Assembly that the Arkansas Unemployment Trust Fund is adequately 22
funded to satisfy the state's obligation to pay benefits to unemployed 23
Arkansans; that the current unemployment stabilization tax contributions paid 24
by Arkansas employers are in excess of the amounts needed to fund the state's 25
unemployment insurance program and create an unnecessary expense for 26
employers that hinders the employment of Arkansans; and that this act is 27
immediately necessary to remove obstacles to the employment of Arkansans and 28
promote economic opportunity within the state. Therefore, an emergency is 29
declared to exist, and this act being immediately necessary for the 30
preservation of the public peace, health, and safety s hall become effective 31
on: 32
(1) The date of its approval by the Governor; 33
(2) If the bill is neither approved nor vetoed by the Governor, 34
the expiration of the period of time during which the Governor may veto the 35
bill; or 36 HB1430
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(3) If the bill is vetoe d by the Governor and the veto is 1
overridden, the date the last house overrides the veto. 2
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