Illinois 2023-2024 Regular Session

Illinois House Bill HB3110 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3110 Introduced , by Rep. William E Hauter SYNOPSIS AS INTRODUCED: 820 ILCS 405/1400 from Ch. 48, par. 550 Amends the Unemployment Insurance Act. Provides that upon payment of an annual administrative fee not exceeding $100, during the first 3 calendar quarters an employer may pay its quarterly contributions due for wages in equal installments. Establishes a schedule for payment of the contributions. Provides for the accrual of interest. Authorizes the adoption of necessary rules. Provides that payment on a quarterly basis is not available for calendar years when there are outstanding bonds under the Illinois Unemployment Insurance Trust Fund Financing Act. LRB103 05058 SPS 50072 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3110 Introduced , by Rep. William E Hauter SYNOPSIS AS INTRODUCED: 820 ILCS 405/1400 from Ch. 48, par. 550 820 ILCS 405/1400 from Ch. 48, par. 550 Amends the Unemployment Insurance Act. Provides that upon payment of an annual administrative fee not exceeding $100, during the first 3 calendar quarters an employer may pay its quarterly contributions due for wages in equal installments. Establishes a schedule for payment of the contributions. Provides for the accrual of interest. Authorizes the adoption of necessary rules. Provides that payment on a quarterly basis is not available for calendar years when there are outstanding bonds under the Illinois Unemployment Insurance Trust Fund Financing Act. LRB103 05058 SPS 50072 b LRB103 05058 SPS 50072 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3110 Introduced , by Rep. William E Hauter SYNOPSIS AS INTRODUCED:
3	3	820 ILCS 405/1400 from Ch. 48, par. 550 820 ILCS 405/1400 from Ch. 48, par. 550
4	4	820 ILCS 405/1400 from Ch. 48, par. 550
5	5	Amends the Unemployment Insurance Act. Provides that upon payment of an annual administrative fee not exceeding $100, during the first 3 calendar quarters an employer may pay its quarterly contributions due for wages in equal installments. Establishes a schedule for payment of the contributions. Provides for the accrual of interest. Authorizes the adoption of necessary rules. Provides that payment on a quarterly basis is not available for calendar years when there are outstanding bonds under the Illinois Unemployment Insurance Trust Fund Financing Act.
6	6	LRB103 05058 SPS 50072 b LRB103 05058 SPS 50072 b
7	7	LRB103 05058 SPS 50072 b
8	8	A BILL FOR
9	9	HB3110LRB103 05058 SPS 50072 b HB3110 LRB103 05058 SPS 50072 b
10	10	HB3110 LRB103 05058 SPS 50072 b
11	11	1 AN ACT concerning employment.
12	12	2 Be it enacted by the People of the State of Illinois,
13	13	3 represented in the General Assembly:
14	14	4 Section 5. The Unemployment Insurance Act is amended by
15	15	5 changing Section 1400 as follows:
16	16	6 (820 ILCS 405/1400) (from Ch. 48, par. 550)
17	17	7 Sec. 1400. Payment of contributions.
18	18	8 (a) On and after July 1, 1937, contributions shall accrue
19	19	9 and become payable by each employer for each calendar year in
20	20	10 which he is subject to this Act, with respect to wages payable
21	21	11 for employment occurring during the six months' period
22	22	12 beginning July 1, 1937, and the calendar years 1938, 1939, and
23	23	13 1940. For the year 1941 and for each calendar year thereafter,
24	24	14 contributions shall accrue and become payable by each employer
25	25	15 upon the wages paid with respect to employment after December
26	26	16 31, 1940. Except as otherwise provided in subsection (b) and
27	27	17 Section 1400.2, such contributions shall become due and shall
28	28	18 be paid quarterly on or before the last day of the month next
29	29	19 following the calendar quarter for which such contributions
30	30	20 have accrued; except that any employer who is delinquent in
31	31	21 filing a contribution report or in paying his contributions
32	32	22 for any calendar quarter may, at the discretion of the
33	33	23 Director, be required to report and to pay contributions on a
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37	37	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3110 Introduced , by Rep. William E Hauter SYNOPSIS AS INTRODUCED:
38	38	820 ILCS 405/1400 from Ch. 48, par. 550 820 ILCS 405/1400 from Ch. 48, par. 550
39	39	820 ILCS 405/1400 from Ch. 48, par. 550
40	40	Amends the Unemployment Insurance Act. Provides that upon payment of an annual administrative fee not exceeding $100, during the first 3 calendar quarters an employer may pay its quarterly contributions due for wages in equal installments. Establishes a schedule for payment of the contributions. Provides for the accrual of interest. Authorizes the adoption of necessary rules. Provides that payment on a quarterly basis is not available for calendar years when there are outstanding bonds under the Illinois Unemployment Insurance Trust Fund Financing Act.
41	41	LRB103 05058 SPS 50072 b LRB103 05058 SPS 50072 b
42	42	LRB103 05058 SPS 50072 b
43	43	A BILL FOR
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49	49	820 ILCS 405/1400 from Ch. 48, par. 550
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68	68	1 calendar month basis. Such contributions shall not be
69	69	2 deducted, in whole or in part, from the wages of individuals in
70	70	3 such employer's employ. If the Director shall find that the
71	71	4 collection of any contributions will be jeopardized by delay,
72	72	5 he may declare the same to be immediately due and payable.
73	73	6 In the payment of any contributions, interest, or
74	74	7 penalties, a fractional part of a cent shall be disregarded
75	75	8 unless it amounts to one-half cent or more, in which case it
76	76	9 shall be increased to one cent.
77	77	10 The Director may by regulation provide that if, at any
78	78	11 time, a total amount of less than $2 is payable with respect to
79	79	12 a quarter, including any contributions, payments in lieu of
80	80	13 contributions, interest or penalties, such amount may be
81	81	14 disregarded. Any amounts disregarded under this paragraph are
82	82	15 deemed to have been paid for all other purposes of this Act.
83	83	16 Nothing in this paragraph is intended to relieve any employer
84	84	17 from filing any reports required by this Act or by any rules or
85	85	18 regulations adopted by the Director pursuant to this Act.
86	86	19 Except with respect to the provisions concerning amounts
87	87	20 that may be disregarded pursuant to regulation, this Section
88	88	21 does not apply to any nonprofit organization or any
89	89	22 governmental entity referred to in subsection B of Section
90	90	23 1405 for any period with respect to which it does not incur
91	91	24 liability for the payment of contributions by reason of having
92	92	25 elected to make payments in lieu of contributions, or to any
93	93	26 political subdivision or municipal corporation for any period
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104	104	1 with respect to which it is not subject to payments in lieu of
105	105	2 contributions under the provisions of paragraph 1 of Section
106	106	3 302C by reason of having elected to make payments in lieu of
107	107	4 contributions under paragraph 2 of that Section, or to the
108	108	5 State of Illinois or any of its instrumentalities.
109	109	6 The Director may, by regulation, provide that amounts due
110	110	7 from an employing unit for contributions, payments in lieu of
111	111	8 contributions, penalties, or interest be paid by an electronic
112	112	9 funds transfer, including amounts paid on behalf of an
113	113	10 employing unit by an entity representing the employing unit.
114	114	11 The regulation shall not apply to an employing unit until the
115	115	12 Director notifies the employing unit of the regulation. Except
116	116	13 as otherwise provided in this Section, where the employing
117	117	14 unit, within 30 days of the date of service of the notice sent
118	118	15 pursuant to this amendatory Act of the 98th General Assembly,
119	119	16 notifies the Director that it declines to pay by electronic
120	120	17 funds transfer, the regulation shall not apply to the
121	121	18 employing unit. Except as otherwise provided in this Section,
122	122	19 where the employing unit, within 30 days of the date of service
123	123	20 of a notice sent pursuant to Section 1509 of this Act, notifies
124	124	21 the Director that it declines to pay by electronic funds
125	125	22 transfer, the regulation shall not apply to the employing unit
126	126	23 with respect to any payment due after the date the employing
127	127	24 unit so notifies the Director. The Director is authorized to
128	128	25 provide by regulation reasonable penalties for employing units
129	129	26 that are subject to and fail to comply with such a regulation.
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140	140	1 Any employing unit that is not subject to the regulation may
141	141	2 elect to become subject to the regulation by paying amounts
142	142	3 due for contributions, payments in lieu of contributions,
143	143	4 penalties, or interest by an electronic funds transfer.
144	144	5 Notwithstanding any other provision to the contrary, in the
145	145	6 case of an entity representing 5 or more employing units,
146	146	7 neither the entity nor the employing units (for as long as they
147	147	8 are represented by that entity) shall have the option to
148	148	9 decline to pay by electronic funds transfer.
149	149	10 (b) For an annual administrative fee not to exceed $100,
150	150	11 an employer subject to the payment of contributions may pay
151	151	12 its quarterly contributions due for wages paid during the
152	152	13 first 3 quarters of a calendar year in equal installments as
153	153	14 follows:
154	154	15 (1) For contributions due for wages paid during the
155	155	16 first quarter of that calendar year, one-fourth of the
156	156	17 contributions due must be paid on or before April 30 of
157	157	18 that calendar year, one-fourth must be paid on or before
158	158	19 July 31 of that calendar year, one-fourth must be paid on
159	159	20 or before October 31 of that calendar year, and one-fourth
160	160	21 must be paid on or before January 31 of the succeeding
161	161	22 calendar year.
162	162	23 (2) In addition to the payments specified in paragraph
163	163	24 (1) above, for contributions due for wages paid during the
164	164	25 second quarter of that calendar year, one-third of the
165	165	26 contributions due must be paid on or before July 31 of that
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176	176	1 calendar year, one-third must be paid on or before October
177	177	2 31 of that calendar year, and one-third must be paid on or
178	178	3 before January 31 of the succeeding calendar year.
179	179	4 (3) In addition to the payments specified in
180	180	5 paragraphs (1) and (2), for contributions due for wages
181	181	6 paid during the third quarter of that calendar year,
182	182	7 one-half of the contributions due must be paid on or
183	183	8 before October 31 of that calendar year, and one-half must
184	184	9 be paid on or before January 31 of the succeeding calendar
185	185	10 year.
186	186	11 (4) The annual administrative fee assessed for
187	187	12 electing to pay under this subsection for a calendar year
188	188	13 shall be due and payable on or before April 30 of that
189	189	14 calendar year and shall be deposited into the Special
190	190	15 Administrative Account.
191	191	16 Interest shall not accrue on any contribution that becomes
192	192	17 due for wages paid during the first 3 quarters of a calendar
193	193	18 year if the employer elects to utilize the provisions of this
194	194	19 subsection and pays its contributions and administrative fee
195	195	20 in accordance with paragraphs (1) through (4). If an employer
196	196	21 elects to utilize the provisions of this subsection but fails
197	197	22 to pay its contributions when due in accordance with
198	198	23 paragraphs (1) through (4), interest shall accrue as of the
199	199	24 date that such payment was originally due without regard to
200	200	25 this subsection.
201	201	26 The Director may adopt such rules as he or she deems
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212	212	1 necessary to carry out the provisions of this subsection.
213	213	2 The provisions of this subsection shall not be in effect
214	214	3 for a calendar year if, as of January 1 of that calendar year,
215	215	4 there are bonds outstanding pursuant to the Illinois
216	216	5 Unemployment Insurance Trust Fund Financing Act.
217	217	6 (Source: P.A. 98-107, eff. 7-23-13.)
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