Louisiana 2014 2014 Regular Session

Louisiana House Bill HB984 Engrossed / Bill

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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
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§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
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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
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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
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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
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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
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§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
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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
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§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
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(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
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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
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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
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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
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(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
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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
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(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
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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
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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
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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
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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))