HLS 14RS-330 ENGROSSED Page 1 of 20 CODING: Words in struck through type are deletions from existing law; words underscored are additions. Regular Session, 2014 HOUSE BILL NO. 984 BY REPRESENTATIVE PIERRE UNEMPLOYMENT COMP: Provides for technical corrections to various unemployment compensation provisions AN ACT1 To amend and reenact R.S. 23:1472(10)(a), (11)(a), (d)(II) and (III), (e), and (h), (12)(F)(I),2 (II)(introductory paragraph), (III)(c) and (f), (IV), (V)(introductory paragraph) and3 (a)(iii) and (b)(introductory paragraph), (VI), (VII)(G)(introductory paragraph),4 (H)(I) and (II), 1474(H), 1493(D), 1512, 1513(A)(1), 1532.1(G),5 1533(A)(introductory paragraph), 1536(B) through (E), (F)(2), and (G), 1541(A),6 1542, 1552(B)(1), (2), (3), and (5), 1592(F) and (G), 1600(2), (6)(a)(I), (b), and7 (c)(I), and (7)(introductory paragraph), and to repeal R.S. 23:1474(J), 1533(C),8 1536(A), 1543(H), and 1536(J), relative to unemployment compensation; to provide9 for technical corrections; to delete obsolete laws; to delete dates that no longer apply;10 and to provide for related matters.11 Be it enacted by the Legislature of Louisiana:12 Section 1. R.S. 23:1472(10)(a), (11)(a), (d)(II) and (III), (e), and (h), (12)(F)(I),13 (II)(introductory paragraph), (III)(c) and (f), (IV), (V)(introductory paragraph) and (a)(iii)14 and (b)(introductory paragraph), (VI), (VII)(G)(introductory paragraph), (H)(I) and (II),15 1474(H), 1493(D), 1512, 1513(A)(1), 1532.1(G), 1533(A)(introductory paragraph), 1536(B)16 through (E), (F)(2), and (G), 1541(A), 1542, 1552(B)(1), (2), (3), and (5), 1592(F) and (G),17 1600(2), (6)(a)(I), (b), and (c)(I), and (7)(introductory paragraph) are hereby amended and18 reenacted to read as follows:19 HLS 14RS-330 ENGROSSED HB NO. 984 Page 2 of 20 CODING: Words in struck through type are deletions from existing law; words underscored are additions. §1472. Definitions1 * * *2 (10)(a) "Employing unit" means any individual or type of organization,3 including the state of Louisiana or subdivisions, or instrumentality thereof or of any4 other state or of the United States except as excluded by any other provision of this5 Chapter, and any partnership, association, trust, estate, joint-stock company,6 nontrading corporation, insurance company, corporation, or corporate group, whether7 domestic or foreign, or the receiver, liquidator, trustee in bankruptcy, trustee, or8 successor thereof, or the legal representative of a deceased person, which has or9 subsequent to January 1, 1935, had in its employ one or more individuals performing10 services for it within this state. All individuals performing services within this state11 for any employing unit which maintains two or more separate establishments,12 whether the employing unit is engaged in a number of different types of businesses13 or is engaged in the same business in a number of different places within this state,14 shall be deemed to be employed by a single employing unit for all the purposes of15 this Chapter.16 * * *17 (11) "Employer" means:18 (a) Any employing unit which after December 31, 197119 I. In in any calendar quarter in either the current or preceding calendar year20 paid for services in employment wages of $1500 or more, or21 II. For more for some portion of a day in each of twenty different calendar22 weeks, whether or not such weeks were consecutive, in either the current or the23 preceding calendar year, had in employment at least one individual (irrespective of24 whether the same individual was in employment in each such day); regardless of25 whether the same individual was in employment each day.26 * * *27 (d)28 * * *29 HLS 14RS-330 ENGROSSED HB NO. 984 Page 3 of 20 CODING: Words in struck through type are deletions from existing law; words underscored are additions. II. In determining whether or not an employing unit for which service other1 than domestic service is also performed is an employer under Paragraphs (a)(II), (b)2 or (c) of this Subsection, the wages earned or the employment of an employee3 performing domestic service after December 31, 1977, shall not be taken into4 account.5 III. In determining whether or not an employing unit for which service other6 than agricultural labor is also performed is an employer under Paragraphs (a)(II), (b)7 and (c) of this Subsection, the wages earned or the employment of an employee8 performing service in agricultural labor after December 31, 1977, shall not be taken9 into account. If an employing unit is determined an employer of agricultural labor,10 such employing unit shall be determined to be an employer for the purposes of11 Paragraph (a) of this Subsection.12 (e) With respect to all calendar years beginning on and after January 1, 1972,13 any Any employi ng unit not an employer by reason of any other Paragraph of this14 Subsection (I) for which, within either the current or preceding calendar year, service15 is or was performed with respect to which such employing unit is liable for any16 Federal tax against which credit may be taken for contributions required to be paid17 into a State state unemployment fund; or (ii) which, as a condition for approval of18 this section for full tax credit against the tax imposed by the Federal Unemployment19 Tax Act, is required, pursuant to such Act, to be an "employer" under this section;20 * * *21 (h) For purposes of Paragraphs (a)(II) and (d) of this Subsection, if any week22 includes both December 31 and January 1, the days of that week up to January 123 shall be deemed one calendar week and the days beginning January 1 another such24 week.25 * * *26 (12)27 * * *28 HLS 14RS-330 ENGROSSED HB NO. 984 Page 4 of 20 CODING: Words in struck through type are deletions from existing law; words underscored are additions. F. The term "employment" shall include:1 I. Except as excluded by SubParagraph Subparagraph III of this Paragraph:2 (a) Service performed after December 31, 1970, by an individual in the3 employ of this state or any of its instrumentalities (or in the employ of this state and4 one or more other states or their instrumentalities);.5 (b) Service performed after December 31, 1977, in the employ of this state6 or any of its instrumentalities or any political subdivision thereof or any of its7 instrumentalities or any instrumentality of more than one of the foregoing or any8 instrumentality of any of the foregoing and one or more other states or political9 subdivisions or any Indian tribe or tribal unit, provided that such service is excluded10 from "employment" as defined in the Federal Unemployment Tax Act by Section11 3306(c)(7) of that Act.12 II. The term "employment" shall include service performed after December13 31, 1971, by an individual in the employ of a religious, charitable, educational or14 other organization but only if the following conditions are met:15 * * *16 III. For the purposes of Subparagraphs (I) and (II) of this Paragraph the term17 "employment" does not apply to service performed:18 * * *19 (c) Prior to January 1, 1978, in the employ of a school which is not an20 institution of higher education; after December 31, 1977, in In the employ of a21 governmental entity referred to in SubParagraph Subparagraph I of this Paragraph22 if such service is performed by an individual in the exercise of duties:23 * * *24 (f) Prior to January 1, 1978, for a hospital in a state prison or other state25 correctional institution by an inmate of the prison or correctional institution and after26 December 31, 1977, by By an inmate of a custodial or penal institution.27 IV. Notwithstanding the provisions of Subparagraphs (I) or (II) of this28 Paragraph or any other provision of law to the contrary, the term "employment" shall29 HLS 14RS-330 ENGROSSED HB NO. 984 Page 5 of 20 CODING: Words in struck through type are deletions from existing law; words underscored are additions. include service performed after December 31, 1970, by an individual in the employ1 of the Louisiana State School for the Blind, Southern University System State School2 for the Blind, Louisiana State School for the Deaf and Southern University System3 State School for the Deaf Louisiana School for the Visually Impaired and the4 Louisiana School for the Deaf.5 V. Service performed after December 31, 1977, by an individual in6 agricultural labor as defined in Subsection (2) of this Section when:7 (a) Such service is performed for a person who:8 * * *9 (iii) However, the individuals performing services referred to in (a), (I) and10 (ii) of this SubParagraph Subparagraph shall not include, after December 31, 1977,11 and prior to January 1, 1980, individuals performing agricultural labor who are aliens12 admitted to the United States to perform agricultural labor pursuant to Section 214(c)13 and Section 101(a)(15)(H) of the Immigration and Nationality Act.14 (b) For the purposes of this SubParagraph Subparagraph any individual who15 is a member of a crew furnished by a crew leader to perform service in agricultural16 labor for any other person shall be treated as an employee of such crew leader:17 * * *18 VI. The term "employment" shall include domestic service after December19 31, 1977, in a private home, local college club or local chapter of a college fraternity20 or sorority performed for a person who paid cash remuneration of one thousand21 dollars or more after December 31, 1977, in the current calendar year or the22 preceding calendar year to individuals employed in such domestic service in any23 calendar quarter.24 VII.25 * * *26 G. The term "employment" shall include the service of an individual who is27 a citizen of the United States, performed outside the United States after December28 31, 1971, (except in Canada, and in the case of the Virgin Islands after December 31,29 HLS 14RS-330 ENGROSSED HB NO. 984 Page 6 of 20 CODING: Words in struck through type are deletions from existing law; words underscored are additions. 1971, and prior to January 1 of the year following the year in which the United States1 Secretary of Labor approves the unemployment compensation law of the Virgin2 Islands under Section 3304(a) of the Internal Revenue Code of 1954), in the employ3 of an American employer (other than services which are deemed employment under4 the provisions of Paragraphs (B) and (D) of this Subsection or the parallel provisions5 of another state's law if:6 * * *7 H. The term "employment" shall not include:8 I. After December 31, 1977, except Except as described in Subsection9 (12)(F)(V) of this Section, agricultural labor as defined in Subsection (2) of this10 Section.11 II. After December 31, 1977, except Except as described in Subsection12 (12)(F)(VI) of this Section, domestic service in a private home, local college club,13 or local chapter of a college fraternity or sorority.14 * * *15 §1474. Administrator; Revenue Estimating Conference; "wages"; weekly benefit16 amounts17 * * *18 H. Beginning in the year 1995, each Each September, no earlier than19 September fifth, the Revenue Estimating Conference shall adopt its official20 projection of the state unemployment trust fund balance for September first of the21 next calendar year. Such official projection shall be reported to the Louisiana22 Workforce Commission no later than September thirtieth. The Revenue Estimating23 Conference shall consider all information, including projections and information24 from the United States and state departments of labor, in its analysis for official25 projection of the state unemployment trust fund balance for September first of the26 next calendar year.27 * * *28 HLS 14RS-330 ENGROSSED HB NO. 984 Page 7 of 20 CODING: Words in struck through type are deletions from existing law; words underscored are additions. §1493. Use and operation; withdrawals1 * * *2 D. Any amount credited to the account of this state pursuant to Section 9033 of the Social Security Act, as amended, which has been appropriated for expenses4 of administration of this Chapter, whether or not such amount has been withdrawn5 from the unemployment trust fund, shall be excluded from the balance of this state6 in the unemployment compensation fund for the purpose of computation of7 contributions under R.S. 23:1474 and R.S. 23:1536(E)(2) and (3) 1536(D).8 * * *9 §1512. Replacement of funds lost or expended for purposes other than10 administration11 This state recognizes its obligation to replace, and hereby pledges the faith12 of this state that funds will be provided in the future, and applied to the replacement13 of, any moneys monies received after July 1, 1941, from the social security board14 under title III of the Social Security Act, any unencumbered balances in the15 employment security administration fund as of that date, any moneys monies16 thereafter granted to this state pursuant to the provisions of the Wagner-Peyser Act,17 and any moneys monies thereafter made available by this state or its political18 subdivisions and matched by moneys monies granted to this state pursuant to the19 provisions of the Wagner-Peyser Act, which the social security board finds have,20 because of any action or contingency, been lost or have been expended for purposes21 other than or in amounts in excess of, those found necessary by the social security22 board for the proper administration of this Chapter. Such moneys monies shall be23 replaced within a reasonable time by moneys monies appropriated by the legislature24 from the general funds of this state to the employment security administration fund25 for expenditure as provided in R.S. 23:1511. The administrator shall report to the26 tax commission, in the same manner as is provided generally for the submission by27 state departments of financial requirements for the ensuing biennium, and the28 governor shall include in his budget report to the next regular session of the29 HLS 14RS-330 ENGROSSED HB NO. 984 Page 8 of 20 CODING: Words in struck through type are deletions from existing law; words underscored are additions. legislature, the amount required for such replacement. This Section shall not be1 construed to relieve this state of its obligation with respect to funds received prior2 to July 1, 1941, pursuant to the provisions of title III of the Social Security Act.3 §1513. Penalty and interest account4 A.(1) There is hereby created in the employment security administration5 fund an account which shall be known as the penalty and interest account. All6 interest, fines, and penalties, regardless of when they became due and payable,7 collected from employers and claimants under the provisions of this Chapter8 subsequent to January 1, 1951, shall, notwithstanding provisions of R.S. 23:1491,9 1543, and 1551, be paid into this account, except as otherwise provided by this10 Chapter, and shall at no time be considered to be a part of the unemployment11 compensation fund.12 * * *13 §1532.1. Legislative findings and intent; temporary employer special assessment;14 creation and pledge thereof15 * * *16 G. On and after January 1, 1988, public Public utilities operating in the state17 and whose rates and charges are regulated, may, to the extent that the special18 assessment charged pursuant to this Section was not included as a part of the cost of19 furnishing services, and to the extent that such special assessment when added to the20 unemployment compensation taxes, including Federal Unemployment Tax Act loss21 of credit, solvency taxes, and interest tax exceeds the amount paid by such public22 utility in unemployment compensation taxes, including Federal Unemployment Tax23 Act loss of credit, solvency taxes, and interest tax, during the calendar year 1986 (the24 "excess surcharge"), add such excess surcharge to the sales price of such public25 utility's service and bill same pro rata to the utility's customers in the state.26 * * *27 HLS 14RS-330 ENGROSSED HB NO. 984 Page 9 of 20 CODING: Words in struck through type are deletions from existing law; words underscored are additions. §1533. Experience rating records; administrator's duty to prepare1 A. The administrator shall prepare and maintain an experience rating record2 for each employer, and shall credit such record with all the contributions paid by him3 with respect to wages paid for the calendar quarter beginning October 1, 1941, and4 for each calendar quarter thereafter. Nothing in this Chapter shall be construed to5 grant any employer or any individual performing services for him prior claims or6 rights to amounts paid by the employer into the fund. The administrator shall7 terminate the experience rating record of an employer who has ceased to be subject8 to this Chapter, or may do so provided the employer has had no employment in this9 state for a period of three consecutive calendar years. Benefits accruing and paid on10 and after October 1, 1941, to an individual in accordance with the provisions of this11 Chapter shall be charged against the experience rating records of his base-period12 employers subject to the following limitations:13 * * *14 §1536. Determination of rate; ratio of reserves to payroll as a basis15 A. 16 * * *17 B. The administrator shall for the experience-rating year beginning January18 1, 1983, and for each experience-rating year thereafter determine the contribution19 rate of each employer who has met the requirements specified in R.S. 23:1535 on the20 basis of his experience-rating record in accordance with the formula and rate tables21 which follow.22 C. Definitions.23 (1) "Fund balance on computation date" shall mean means the statement24 balance on computation date.25 (2) "Average benefit payout" shall mean means the annual average of the26 benefits charged to the contributing employer's accounts plus any benefits paid out27 based on the contributing employer's wages, but not charged to his account for the28 thirty-six months ending on the computation date.29 HLS 14RS-330 ENGROSSED HB NO. 984 Page 10 of 20 CODING: Words in struck through type are deletions from existing law; words underscored are additions. (3) "Current benefit payout" means the benefits charged to the contributing1 employer's accounts plus any benefits paid out based on the contributing employer's2 wages, but not charged to his account for the twelve-month period ending on the3 computation date.4 D. Rate Table.5 Each employer's rate of contribution shall be is as set forth in the rate table6 below and shall be computed as follows:7 (1) The employer's reserve shall be is the total contributions paid on or8 before July thirty-first immediately succeeding the computation date with respect to9 wages paid by the employer on or before the computation date, reduced by benefits10 which were chargeable to the employer's experience-rating record and were paid on11 or before July thirty-first with respect to weeks of unemployment ending on or12 before the computation date. Such reserve as computed shall be reflected as a13 positive or negative balance.14 (2) For the purpose of this computation, the reserve ratio shall be is the15 percentage derived by dividing the employer's reserve by the employer's average16 annual payroll as defined in R.S. 23:1542(2). Such reserve ratio shall be reflected17 as a positive or negative percentage.18 (3) The rate table shall be is as follows:19 Employer's Reserve Ratio20 NEGATIVE RESERVE RATIO RATE21 999.99 or more 6.0022 500 but less than 999.99 3.1123 300 but less than 500 3.0824 200 but less than 300 3.0525 100 but less than 200 3.0226 30 but less than 100 2.9927 28.0 but less than 30.0 2.9628 26.0 but less than 28.0 2.9329 24.0 but less than 26.0 2.9130 HLS 14RS-330 ENGROSSED HB NO. 984 Page 11 of 20 CODING: Words in struck through type are deletions from existing law; words underscored are additions. 22.0 but less than 24.0 2.891 20.0 but less than 22.0 2.862 15.0 but less than 20.0 2.843 14.0 but less than 15.0 2.384 13.0 but less than 14.0 2.375 12.0 but less than 13.0 2.366 11.0 but less than 12.0 2.357 10.0 but less than 11.0 2.348 9.0 but less than 10.0 2.149 8.0 but less than 9.0 2.1210 7.0 but less than 8.0 2.1111 6.0 but less than 7.0 2.0912 5.0 but less than 6.0 2.0813 4.0 but less than 5.0 2.0414 3.0 but less than 4.0 2.0015 2.0 but less than 3.0 1.9416 1.0 but less than 2.0 1.9017 0.0 but less than 1.0 1.8918 POSITIVE RESERVE RATIO19 less than 0.4 1.8520 0.4 but less than 0.8 1.8421 0.8 but less than 1.2 1.8422 1.2 but less than 1.6 1.8323 1.6 but less than 2.0 1.8224 2.0 but less than 2.4 1.8125 2.4 but less than 2.8 1.8026 2.8 but less than 3.2 1.7827 3.2 but less than 3.6 1.7728 3.6 but less than 4.0 1.7629 4.0 but less than 4.4 1.7530 HLS 14RS-330 ENGROSSED HB NO. 984 Page 12 of 20 CODING: Words in struck through type are deletions from existing law; words underscored are additions. 4.4 but less than 4.8 1.741 4.8 but less than 5.0 1.732 5.0 but less than 5.2 1.713 5.2 but less than 5.4 1.704 5.4 but less than 5.6 1.645 5.6 but less than 5.8 1.566 5.8 but less than 6.0 1.387 6.0 but less than 6.2 1.268 6.2 but less than 6.4 1.209 6.4 but less than 6.6 1.0910 6.6 but less than 6.8 1.0311 6.8 but less than 7.0 1.0012 7.0 but less than 7.2 0.8813 7.2 but less than 7.4 0.7914 7.4 but less than 7.6 0.7315 7.6 but less than 7.8 0.7016 7.8 but less than 8.0 0.5917 8.0 but less than 8.2 0.5018 8.2 but less than 8.4 0.4419 8.4 but less than 8.6 0.3520 8.6 but less than 8.8 0.2921 8.8 but less than 9.0 0.2322 9.0 but less than 9.2 0.2123 9.2 but less than 9.5 0.1524 9.5 or more 0.0925 E.(1) For calendar year 1983 in addition to the contributions required by the26 rate table above, an additional twenty percent of each employer's contributions shall27 be assessed to him as a solvency tax.28 (2) E.(1) If at any time after the second quarter of calendar year 1988 and29 thereafter, the administrator reports, in any calendar quarter, that the fund balance30 HLS 14RS-330 ENGROSSED HB NO. 984 Page 13 of 20 CODING: Words in struck through type are deletions from existing law; words underscored are additions. projected by the administrator for the next four calendar quarters, together with1 projected contributions to be collected plus amounts otherwise pledged thereto, less2 the amount of benefits projected by the administrator to be paid from the fund during3 said the next four calendar quarters, will result in a fund balance of less than one4 hundred million dollars, there shall be added to the contributions, for the calendar5 quarter beginning six months after the end of the calendar quarter in which said the6 projection is made, required of each employer by the rate table above a solvency tax7 arrived at as follows: The administrator shall determine a ratio, expressed as a8 fraction, the numerator of which is the amount by which the projected fund balance9 during the next four calendar quarters is less than one hundred million dollars and10 the denominator of which is the amount of the projected employer contributions for11 the calendar quarter beginning six months after the end of the calendar quarter in12 which said the projection is made and this ratio shall be applied as a percentage to13 each employer's contributions for the calendar quarter beginning six months after the14 end of the calendar quarter in which said the projection is made as a solvency tax,15 provided that the aggregate of this added solvency tax for any quarter shall not16 exceed a total of thirty percent of the employer's contributions for that quarter. Prior17 to adding the solvency tax to the contributions as required in this Paragraph, the18 administrator shall notify the House and Senate Committees on Labor and Industrial19 Relations committees on labor and industrial relations and the House Committee on20 Ways and Means and the Senate Committee on Revenue and Fiscal Affairs of the21 status of the fund and of his intention to so add the solvency tax. The administrator's22 report shall also contain recommendations of alternative actions which may be taken23 either administratively or legislatively to protect the solvency of the fund. Also prior24 to adding the solvency tax to the contributions as required in this Paragraph, the25 administrator shall conduct within such calendar quarter in which said the projection26 is made a public hearing for informational purposes only after public notice thereof.27 The notice of such hearing shall be published once in the official journal of the state28 at least fifteen days prior to such hearing date.29 HLS 14RS-330 ENGROSSED HB NO. 984 Page 14 of 20 CODING: Words in struck through type are deletions from existing law; words underscored are additions. (3) (2) If at the computation date in any year the fund balance, including all1 monies in the benefit transfer account, exceeds four hundred million dollars, a ten2 percent reduction in contributions due under the rate table above as provided in3 Subsection C of this Section shall be granted to each employer.4 (4) (3) If, at the computation date in any year, the fund balance, including5 all monies in the benefit transfer account, exceeds one billion four hundred million6 dollars, a ten percent reduction in contributions due under the rate table provided in7 Subsection D C of this Section shall be granted to each employer.8 F. 9 * * *10 (2) For interest due on October 1, 1983, any amounts due under Interest due11 pursuant to this Subsection in excess of twelve million dollars shall be paid from the12 special employment security administration fund up to a maximum of thirty-five13 percent of the balance in the special employment security administration fund as of14 June 1, 1983. Each employer will be notified of the contribution due under this15 Subsection by June 30 of each year and such the contribution shall be considered16 delinquent thirty days thereafter.17 * * *18 G. The amounts collected under Subsections E and F Pursuant to Subsection19 E of this Section and Subsection B of R.S. 23:1532.1 shall not be credited to the20 employer's experience rating account.21 * * *22 §1541. Notice of benefits charged against employer's experience rating record;23 employer's right to contest; application for review; procedure24 A. The administrator shall, not later than October first 1 of each year, render25 a statement to each employer of benefits paid each individual and charged to his26 experience-rating record for the twelve-month period ending the previous June27 thirtieth 30. However, the administrator shall, effective with the quarter ending28 September 30, 1954, and subsequent calendar quarters, not later than ninety days29 after the close of each calendar quarter, render a statement to each employer of30 HLS 14RS-330 ENGROSSED HB NO. 984 Page 15 of 20 CODING: Words in struck through type are deletions from existing law; words underscored are additions. benefits paid each individual and charged to his experience-rating record. These1 benefit charges shall be are conclusive and binding upon the employer unless he files2 an application to review the charges setting forth his reasons therefor within thirty3 days after the mailing of the notice to his last known address, or in the absence of4 mailing within twenty-five days after the delivery of the notice. However, any5 benefits paid to employees of experience-rated employers pursuant to Executive6 Orders KBB 2005-34, KBB 2005-46, and KBB 2005-76 shall not be charged to7 employers' experience-rating records.8 * * *9 §1542. Definition of terms10 As used in R.S. 23:1531 through R.S. 23:1541, the following terms shall have11 the meaning ascribed to them in this Section unless the context clearly indicates12 otherwise:13 (1) "computation Computation date" with respect to rates of contribution for14 experience-rating years beginning prior to January 1, 1949, means the March 3115 which precedes the beginning of any such experience-rating year; for experience-16 rating year beginning on January 1, 1949 and subsequent experience-rating years the17 term means the June 30th which precedes the beginning of any such experience-18 rating year ;.19 (2) "annual Annual pay roll" means the total amount of wages for20 employment paid by the employer during the 12-consecutive-calendar-month period21 ending on the computation date, and the term "average annual pay roll" means the22 average of the annual taxable pay rolls of an employer for the last three preceding23 12-consecutive-calendar-month periods ending on the computation date preceding24 the experience-rating year, and the term "pay roll" wherever used in these sections25 shall mean Sections means "annual taxable pay roll" ;.26 (3) "base-period Base-period wages" means the wages paid to an individual27 during his base period for insured work, and on the basis of which the individual's28 benefit rights were determined; determined.29 HLS 14RS-330 ENGROSSED HB NO. 984 Page 16 of 20 CODING: Words in struck through type are deletions from existing law; words underscored are additions. (4) "base-period Base-period employers" means the employers by whom an1 individual was paid his base-period wages; wages.2 (5) "experience-rating year" prior to January 1, 1949, means the twelve-3 month period beginning October 1 and ending September 30, with the exception of4 the three months transition period beginning October 1, 1948, and ending December5 31, 1948; for the period subsequent to December 31, 1948, the term "experience-6 rating year" "Experience-rating year" means the twelve-month period beginning7 January 1, and ending December 31.8 * * *9 §1552. Financing benefits paid to employees of nonprofit organizations and of the10 state, its instrumentalities and political subdivisions and Indian tribes or tribal11 units12 * * *13 B.(1) Any such employer which is or becomes subject to this Chapter on or14 after January 1, 1982, including any Indian tribe or Indian tribal unit subject to this15 Chapter on or after December 21, 2000, shall pay contributions as provided for under16 pursuant to this Part unless it elects, in accordance with this Subsection, to pay the17 administrator for the unemployment fund an amount equal to the amount of regular18 and extended benefits paid that is attributable to services in the employ of such19 employer, to individuals for weeks of unemployment which are attributable to the20 effective period of such election, and the liability for reimbursements shall continue21 so long as unemployment benefits are paid which are attributable to the services22 performed in the period of such election even though the employer may subsequently23 elect to become a contributing employer; however, as to nonprofit organizations,24 only one-half of the amount of extended benefits paid shall be reimbursed.25 (2) Any such employer which is, or becomes, subject to this Chapter on26 January 1, 1982, may elect to become liable for payments in lieu of contributions for27 a period of not less than one calendar year beginning with January 1, 1982, provided28 it files with the administrator a written notice of its election within the thirty-day29 HLS 14RS-330 ENGROSSED HB NO. 984 Page 17 of 20 CODING: Words in struck through type are deletions from existing law; words underscored are additions. period immediately following such date, or within a like period immediately1 following January 1, 1972, whichever occurs later.2 (3) Any such employer which becomes subject to this Chapter after January3 1, 1982, may elect to become liable for payments in lieu of contributions for a4 period of not less than one calendar year beginning with the date on which such5 subjectivity begins by filing a written notice of its election with the administrator not6 later than thirty days immediately following the date notice of the determination of7 such subjectivity was mailed. Any Indian tribe or Indian tribal unit may separately8 elect to become liable for payments in lieu of contributions under and subject to the9 same conditions and manner as provided under this Section by election by the tribe10 for itself and each subdivision, subsidiary, or business enterprise wholly owned by11 any such Indian tribe or by group accounts of individual tribal units.12 * * *13 (5) Any such employer which has been paying contributions under pursuant14 to this Chapter for a period subsequent to January 1, 1972, may change to a15 reimbursable basis by filing with the administrator not later than thirty days prior to16 the beginning of any calendar year a written notice of election to become liable for17 payment in lieu of contributions. Such election shall not be terminable by the18 organization for that and the next year.19 * * *20 §1592. Weekly benefit amount21 * * *22 F. The weekly benefit amount under pursuant to this Section to unemployed23 individuals filing a new claim for benefits on and after the first Monday of January,24 1996, may be modified in accordance with the provisions in R.S. 23:1474. In no25 event shall the weekly amount paid under pursuant to this Section be more than as26 designated in R.S. 23:1474 nor less than ten dollars.27 G. Effective for For any payment of benefits made on or after January 1,28 1997, an individual claimant may elect to deduct and withhold federal income tax29 from such payable benefits, in accordance with a manner prescribed under federal30 HLS 14RS-330 ENGROSSED HB NO. 984 Page 18 of 20 CODING: Words in struck through type are deletions from existing law; words underscored are additions. law and under a program approved by the secretary of the United States Department1 of Labor. Any such deduction and withholding shall be applied by an amount equal2 to the amount allowable under federal law.3 * * *4 §1600. Benefit eligibility conditions5 An unemployed individual shall be eligible to receive benefits only if the6 administrator finds that:7 * * *8 (2) He has registered for work at, and thereafter has continued to report at,9 an employment office in accordance with such regulations as the administrator may10 prescribe. The administrator may, by regulation, waive or alter either or both of the11 requirements of this Section as to such types of cases or situations with respect to12 which he finds that compliance with such requirements would be oppressive, or13 would be inconsistent with the purposes of this Chapter; but no such regulation shall14 * * *15 (6)(a) Benefits based on service in employment defined in R.S.16 23:1472(12)(F)(I) (II), (IV), and (VII) shall be payable in the same amount, on the17 same terms and subject to the same conditions as benefits payable on the basis of18 other services subject to this Act; except that:19 (I) With respect to service performed after December 31, 1977, in an20 instructional, research, or principal administrative capacity for any educational21 institution, including institutions of higher education and local public school22 systems, benefits shall not be paid based on such service for any week of23 unemployment commencing during the period between two successive academic24 years, or during a similar period between two regular but not successive terms, or25 during a period of paid sabbatical leave provided for in the individual's contract, to26 any individual if such individual performs such services in the first of such academic27 years (or terms) and if there is a contract or a reasonable assurance that such28 individual will perform services in any such capacity for any educational institution29 in the second of such academic years or terms. The provisions of this Paragraph30 HLS 14RS-330 ENGROSSED HB NO. 984 Page 19 of 20 CODING: Words in struck through type are deletions from existing law; words underscored are additions. shall include any service performed in an instructional, research, or principal1 administrative capacity including service performed by a temporary or uncertified2 teacher or instructor.3 * * *4 (b) Benefits shall not be paid after December 31, 1977, to any individual on5 the basis of any services, substantially all of which consist of participating in sports6 or athletic events or training or preparing to so participate, for any week which7 commences during the period between two successive sport seasons (or similar8 periods) if such individual performed such services in the first of such seasons (or9 similar periods) and there is a reasonable assurance that such individual will perform10 such services in the later of such seasons (or similar periods).11 (c)(I) Benefits shall not be paid after December 31, 1977, on the basis of12 service performed by an alien unless such the alien is an individual who has been13 lawfully admitted for permanent residence at the time such the services were14 performed, was lawfully present for purposes of performing such services or15 otherwise is permanently residing in the United States under color of law at the time16 such services were performed (including an alien who is lawfully present in the17 United States as a result of the application of the provisions of Section 203(a)(7)*18 or Section 212(d)(5)** of the Immigration and Nationality Act ).19 * * *20 (7) With respect to weeks of unemployment beginning on or after January21 1, 1978, wages for insured work shall include wages paid for previously uncovered22 services. For the purposes of this Subsection, the term "previously uncovered23 services" means services:24 * * *25 Section 2. R.S. 23:1474(J), 1533(C), 1536(A), 1543(H), and 1536(J) are hereby26 repealed in their entirety.27 HLS 14RS-330 ENGROSSED HB NO. 984 Page 20 of 20 CODING: Words in struck through type are deletions from existing law; words underscored are additions. DIGEST The digest printed below was prepared by House Legislative Services. It constitutes no part of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)] Pierre HB No. 984 Abstract: Provides technical corrections and the deletion of obsolete dates and procedures from laws regarding unemployment compensation. Present law provides statutes relative to unemployment compensation. Proposed law provides technical amendments to unemployment compensation statutes. Proposed law deletes obsolete practices and obsolete dates which are no longer needed, from present law. (Amends R.S. 23:1472(10)(a), (11)(a), (d)(II) and (III), (e), and (h), (12)(F)(I), (II)(intro. para.), (III)(c) and (f), (IV), (V)(intro. para.) and (a)(iii) and (b)(intro. para.), (VI), (VII)(G)(intro. para.), (H)(I) and (II), 1474(H), 1493(D), 1512, 1513(A)(1), 1532.1(G), 1533(A)(intro. para.), 1536 (B)-(E), (F)(2), and (G), 1541(A), 1542, 1552(B)(1), (2), (3), and (5), 1592(F) and (G), 1600(2), (6)(a)(I), (b), and (c)(I), and (7)(intro. para.); Repeals R.S. 23:1474(J), 1533(C), 1543(H), and 1536(J))