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) and (J), and 1543(H), 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	REENGROSSED
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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 one thousand five hundred dollars21
or more, or22
II. For more for some portion of a day in each of twenty different calendar23
weeks, whether or not such weeks were consecutive, in either the current or the24
preceding calendar year, had in employment at least one individual (irrespective of25
whether the same individual was in employment in each such day); regardless of26
whether the same individual was in employment each day.27
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(d)1
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II. In determining whether or not an employing unit for which service other3
than domestic service is also performed is an employer under Paragraphs (a)(II), (b)4
or (c) of this Subsection, the wages earned or the employment of an employee5
performing domestic service after December 31, 1977, shall not be taken into6
account.7
III. In determining whether or not an employing unit for which service other8
than agricultural labor is also performed is an employer under Paragraphs (a)(II), (b)9
and (c) of this Subsection, the wages earned or the employment of an employee10
performing service in agricultural labor after December 31, 1977, shall not be taken11
into account. If an employing unit is determined an employer of agricultural labor,12
such employing unit shall be determined to be an employer for the purposes of13
Paragraph (a) of this Subsection.14
(e)  With respect to all calendar years beginning on and after January 1, 1972,15
any Any employing unit not an employer by reason of any other Paragraph of this16
Subsection (I) (i) for which, within either the current or preceding calendar year,17
service is or was performed with respect to which such employing unit is liable for18
any Federal tax against which credit may be taken for contributions required to be19
paid into a State state unemployment fund; or (ii) which, as a condition for approval20
of this section for full tax credit against the tax imposed by the Federal21
Unemployment Tax Act, is required, pursuant to such Act, to be an "employer"22
under this section;23
*          *          *24
(h) For purposes of Paragraphs (a)(II) and (d) of this Subsection, if any week25
includes both December 31 and January 1 December thirty-first and January first, the26
days of that week up to January 1 first shall be deemed one calendar week and the27
days beginning January 	1 first another such week.28
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(12)1
*          *          *2
F.  The term "employment" shall include:3
I. Except as excluded by 	SubParagraph Subparagraph III of this Paragraph:4
(a) Service performed after December 31, 1970, by an individual in the5
employ of this state or any of its instrumentalities (or in the employ of this state and6
one or more other states or their instrumentalities);.7
(b)  Service performed after December 31, 1977, in the employ of this state8
or any of its instrumentalities or any political subdivision thereof or any of its9
instrumentalities or any instrumentality of more than one of the foregoing or any10
instrumentality of any of the foregoing and one or more other states or political11
subdivisions or any Indian tribe or tribal unit, provided that such service is excluded12
from "employment" as defined in the Federal Unemployment Tax Act by Section13
3306(c)(7) of that Act.14
II. The term "employment" shall include service performed after December15
31, 1971, by an individual in the employ of a religious, charitable, educational or16
other organization but only if the following conditions are met:17
*          *          *18
III. For the purposes of Subparagraphs (I) and (II) of this Paragraph the term19
"employment" does not apply to service performed:20
*          *          *21
(c)  Prior to January 1, 1978, in the employ of a school which is not an22
institution of higher education; after December 31, 1977, in In the employ of a23
governmental entity referred to in SubParagraph Subparagraph I of this Paragraph24
if such service is performed by an individual in the exercise of duties:25
*          *          *26
(f)  Prior to January 1, 1978, for a hospital in a state prison or other state27
correctional institution by an inmate of the prison or correctional institution and after28
December 31, 1977, by By an inmate of a custodial or penal institution.29 HLS 14RS-330	REENGROSSED
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IV. Notwithstanding the provisions of Subparagraphs (I) or (II) of this1
Paragraph or any other provision of law to the contrary, the term "employment" shall2
include service performed after December 31, 1970, by an individual in the employ3
of the Louisiana State School for the Blind, Southern University System State School4
for the Blind, Louisiana State School for the Deaf and Southern University System5
State School for the Deaf Louisiana School for the Visually Impaired and the6
Louisiana School for the Deaf.7
V. Service performed after December 31, 1977, by an individual in8
agricultural labor as defined in Subsection (2) of this Section when:9
(a)  Such service is performed for a person who:10
*          *          *11
(iii) However, the individuals performing services referred to in (a), (I) (a)(i)12
and (ii) of this SubParagraph Subparagraph shall not include, after December 31,13
1977, and prior to January 1, 1980, individuals performing agricultural labor who are14
aliens admitted to the United States to perform agricultural labor pursuant to Section15
214(c) and Section 101(a)(15)(H) of the Immigration and Nationality Act.16
(b) For the purposes of this SubParagraph Subparagraph any individual who17
is a member of a crew furnished by a crew leader to perform service in agricultural18
labor for any other person shall be treated as an employee of such crew leader:19
*          *          *20
VI. The term "employment" shall include domestic service after December21
31, 1977, in a private home, local college club or local chapter of a college fraternity22
or sorority performed for a person who paid cash remuneration of one thousand23
dollars or more after December 31, 1977, in the current calendar year or the24
preceding calendar year to individuals employed in such domestic service in any25
calendar quarter.26
VII.27
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G. The term "employment" shall include the service of an individual who is1
a citizen of the United States, performed outside the United States after December2
31, 1971, (except in Canada, and in the case of the Virgin Islands after December 31,3
1971, and prior to January 1 of the year following the year in which the United States4
Secretary of Labor approves the unemployment compensation law of the Virgin5
Islands under Section 3304(a) of the Internal Revenue Code of 1954), in the employ6
of an American employer (other than services which are deemed employment under7
the provisions of Paragraphs (B) and (D) of this Subsection or the parallel provisions8
of another state's law if:9
*          *          *10
H.  The term "employment" shall not include:11
I.  After December 31, 1977, except Except as described in Subsection12
(12)(F)(V) of this Section, agricultural labor as defined in Subsection (2) of this13
Section.14
II.  After December 31, 1977, except Except as described in Subsection15
(12)(F)(VI) of this Section, domestic service in a private home, local college club,16
or local chapter of a college fraternity or sorority.17
*          *          *18
§1474. Administrator; Revenue Estimating Conference; "wages"; weekly benefit19
amounts20
*          *          *21
H.  Beginning in the year 1995, each Each September, no earlier than22
September fifth, the Revenue Estimating Conference shall adopt its official23
projection of the state unemployment trust fund balance for September first of the24
next calendar year.  Such official projection shall be reported to the Louisiana25
Workforce Commission no later than September thirtieth. The Revenue Estimating26
Conference shall consider all information, including projections and information27
from the United States and state departments of labor, in its analysis for official28 HLS 14RS-330	REENGROSSED
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projection of the state unemployment trust fund balance for September first of the1
next calendar year.2
*          *          *3
§1493.  Use and operation; withdrawals4
*          *          *5
D. Any amount credited to the account of this state pursuant to Section 9036
of the Social Security Act, as amended, which has been appropriated for expenses7
of administration of this Chapter, whether or not such amount has been withdrawn8
from the unemployment trust fund, shall be excluded from the balance of this state9
in the unemployme nt compensation fund for the purpose of computation of10
contributions under R.S. 23:1474 and R.S. 23:1536(E)(2) and (3) 1536(D).11
*          *          *12
§1512. Replacement of funds lost or expended for purposes other than13
administration14
This state recognizes its obligation to replace, and hereby pledges the faith15
of this state that funds will be provided in the future, and applied to the replacement16
of, any moneys monies received after July 1, 1941, from the social security board17
under title III of the Social Security Act, any unencumbered balances in the18
employment security administration fund as of that date, any moneys monies19
thereafter granted to this state pursuant to the provisions of the Wagner-Peyser Act,20
and any moneys monies thereafter made available by this state or its political21
subdivisions and matched by moneys monies granted to this state pursuant to the22
provisions of the Wagner-Peyser Act, which the social security board finds have,23
because of any action or contingency, been lost or have been expended for purposes24
other than or in amounts in excess of, those found necessary by the social security25
board for the proper administration of this Chapter. Such moneys monies shall be26
replaced within a reasonable time by moneys monies appropriated by the legislature27
from the general funds of this state to the employment security administration fund28
for expenditure as provided in R.S. 23:1511. The administrator shall report to the29 HLS 14RS-330	REENGROSSED
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tax commission, in the same manner as is provided generally for the submission by1
state departments of financial requirements for the ensuing biennium, and the2
governor shall include in his budget report to the next regular session of the3
legislature, the amount required for such replacement.  This Section shall not be4
construed to relieve this state of its obligation with respect to funds received prior5
to July 1, 1941, pursuant to the provisions of title III of the Social Security Act.6
§1513.  Penalty and interest account7
A.(1) There is hereby created in the employment security administration8
fund an account which shall be known as the penalty and interest account. All9
interest, fines, and penalties, regardless of when they became due and payable,10
collected from employer s and claimants under the provisions of this Chapter11
subsequent to January 1, 1951, shall, notwithstanding provisions of R.S. 23:1491,12
1543, and 1551, be paid into this account, except as otherwise provided by this13
Chapter, and shall at no time be considered to be a part of the unemployment14
compensation fund.15
*          *          *16
§1532.1. Legislative findings and intent; temporary employer special assessment;17
creation and pledge thereof18
*          *          *19
G.  On and after January 1, 1988, public Public utilities operating in the state20
and whose rates and charges are regulated, may, to the extent that the special21
assessment charged pursuant to this Section was not included as a part of the cost of22
furnishing services, and to the extent that such special assessment when added to the23
unemployment compensation taxes, including Federal Unemployment Tax Act loss24
of credit, solvency taxes, and interest tax exceeds the amount paid by such public25
utility in unemployment compensation taxes, including Federal Unemployment Tax26
Act loss of credit, solvency taxes, and interest tax, during the calendar year 1986 (the27 HLS 14RS-330	REENGROSSED
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"excess surcharge"), add such excess surcharge to the sales price of such public1
utility's service and bill same pro rata to the utility's customers in the state.2
*          *          *3
§1533.  Experience rating records; administrator's duty to prepare4
A. The administrator shall prepare and maintain an experience rating record5
for each employer, and shall credit such record with all the contributions paid by him6
with respect to wages paid for the each calendar quarter beginning October 1, 1941,7
and for each calendar quarter thereafter. Nothing in this Chapter shall be construed8
to grant any employer or any individual performing services for him prior claims or9
rights to amounts paid by the employer into the fund.  The administrator shall10
terminate the experience rating record of an employer who has ceased to be subject11
to this Chapter, or may do so provided the employer has had no employment in this12
state for a period of three consecutive calendar years. Benefits accruing and paid on13
and after October 1, 1941, to an individual in accordance with the provisions of this14
Chapter shall be charged against the experience rating records of his base-period15
employers subject to the following limitations:16
*          *          *17
§1536.  Determination of rate; ratio of reserves to payroll as a basis18
A.19
*          *          *20
B. The administrator shall for the experience-rating year 	beginning January21
1, 1983, and for each experience-rating year thereafter determine the contribution22
rate of each employer who has met the requirements specified in R.S. 23:1535 on the23
basis of his experience-rating record in accordance with the formula and rate tables24
which follow.25
C.  Definitions.26
(1) "Fund balance on computation date" shall mean means the statement27
balance on computation date.28
(2) "Average benefit payout" 	shall mean means the annual average of the29
benefits charged to the contributing employer's accounts plus any benefits paid out30 HLS 14RS-330	REENGROSSED
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based on the contributing employer's wages, but not charged to his account for the1
thirty-six months ending on the computation date.2
(3) "Current benefit payout" 	means the benefits charged to the contributing3
employer's accounts plus any benefits paid out based on the contributing employer's4
wages, but not charged to his account for the twelve-month period ending on the5
computation date.6
D.  Rate Table.7
Each employer's rate of contribution shall be is as set forth in the rate table8
below and shall be computed as follows:9
(1)  The employer's reserve shall be is the total contributions paid on or10
before July thirty-first immediately succeeding the computation date with respect to11
wages paid by the employer on or before the computation date, reduced by benefits12
which were chargeable to the employer's experience-rating record and were paid on13
or before July thirty-first with respect to weeks of unemployment ending on or14
before the computation date. Such reserve as computed shall be reflected as a15
positive or negative balance.16
(2) For the purpose of this computation, the reserve ratio shall be is the17
percentage derived by dividing the employer's reserve by the employer's average18
annual payroll as defined in R.S. 23:1542(2). Such reserve ratio shall be reflected19
as a positive or negative percentage.20
(3)  The rate table shall be is as follows:21
Employer's Reserve Ratio22
NEGATIVE RESERVE RATIO	RATE23
999.99 or more	6.0024
500 but less than 999.99	3.1125
300 but less than 500	3.0826
200 but less than 300	3.0527
100 but less than 200	3.0228
30 but less than 100	2.9929
28.0 but less than 30.0	2.9630 HLS 14RS-330	REENGROSSED
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26.0 but less than 28.0	2.931
24.0 but less than 26.0	2.912
22.0 but less than 24.0	2.893
20.0 but less than 22.0	2.864
15.0 but less than 20.0	2.845
14.0 but less than 15.0	2.386
13.0 but less than 14.0	2.377
12.0 but less than 13.0	2.368
11.0 but less than 12.0	2.359
10.0 but less than 11.0	2.3410
 9.0 but less than 10.0	2.1411
 8.0 but less than 9.0	2.1212
 7.0 but less than 8.0	2.1113
 6.0 but less than 7.0	2.0914
 5.0 but less than 6.0	2.0815
 4.0 but less than 5.0	2.0416
 3.0 but less than 4.0	2.0017
 2.0 but less than 3.0	1.9418
 1.0 but less than 2.0	1.9019
 0.0 but less than 1.0	1.8920
POSITIVE RESERVE RATIO21
            less than 0.4	1.8522
0.4 but less than 0.8	1.8423
0.8 but less than 1.2	1.8424
1.2 but less than 1.6	1.8325
1.6 but less than 2.0	1.8226
2.0 but less than 2.4	1.8127
2.4 but less than 2.8	1.8028
2.8 but less than 3.2	1.7829
3.2 but less than 3.6	1.7730 HLS 14RS-330	REENGROSSED
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3.6 but less than 4.0	1.761
4.0 but less than 4.4	1.752
4.4 but less than 4.8	1.743
4.8 but less than 5.0	1.734
5.0 but less than 5.2	1.715
5.2 but less than 5.4	1.706
5.4 but less than 5.6	1.647
5.6 but less than 5.8	1.568
5.8 but less than 6.0	1.389
6.0 but less than 6.2	1.2610
6.2 but less than 6.4	1.2011
6.4 but less than 6.6	1.0912
6.6 but less than 6.8	1.0313
6.8 but less than 7.0	1.0014
7.0 but less than 7.2	0.8815
7.2 but less than 7.4	0.7916
7.4 but less than 7.6	0.7317
7.6 but less than 7.8	0.7018
7.8 but less than 8.0	0.5919
8.0 but less than 8.2	0.5020
8.2 but less than 8.4	0.4421
8.4 but less than 8.6	0.3522
8.6 but less than 8.8	0.2923
8.8 but less than 9.0	0.2324
9.0 but less than 9.2	0.2125
9.2 but less than 9.5	0.1526
9.5 or more	0.0927
E.(1) For calendar year 1983 in addition to the contributions required by the28
rate table above, an additional twenty percent of each employer's contributions shall29
be assessed to him as a solvency tax.30 HLS 14RS-330	REENGROSSED
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(2) E.(1) If at any time after the second quarter of calendar year 1988 and1
thereafter, the administrator reports, in any calendar quarter, that the fund balance2
projected by the administrator for the next four calendar quarters, together with3
projected contributions to be collected plus amounts otherwise pledged thereto, less4
the amount of benefits projected by the administrator to be paid from the fund during5
said the next four calendar quarters, will result in a fund balance of less than one6
hundred million dollars, there shall be added to the contributions, for the calendar7
quarter beginning six months after the end of the calendar quarter in which said the8
projection is made, required of each employer by the rate table above a solvency tax9
arrived at as follows: The administrator shall determine a ratio, expressed as a10
fraction, the numerator of which is the amount by which the projected fund balance11
during the next four calendar quarters is less than one hundred million dollars and12
the denominator of which is the amount of the projected employer contributions for13
the calendar quarter beginning six months after the end of the calendar quarter in14
which said the projection is made and this ratio shall be applied as a percentage to15
each employer's contributions for the calendar quarter beginning six months after the16
end of the calendar quarter in which said the projection is made as a solvency tax,17
provided that the aggregate of this added solvency tax for any quarter shall not18
exceed a total of thirty percent of the employer's contributions for that quarter. Prior19
to adding the solvency tax to the contributions as required in this Paragraph, the20
administrator shall notify the House and Senate Committees on Labor and Industrial21
Relations committees on labor and industrial relations and the House Committee on22
Ways and Means and the Senate Committee on Revenue and Fiscal Affairs of the23
status of the fund and of his intention to so add the solvency tax. The administrator's24
report shall also contain recommendations of alternative actions which may be taken25
either administratively or legislatively to protect the solvency of the fund. Also prior26
to adding the solvency tax to the contributions as required in this Paragraph, the27
administrator shall conduct within such calendar quarter in which said the projection28
is made a public hearing for informational purposes only after public notice thereof.29 HLS 14RS-330	REENGROSSED
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The notice of such hearing shall be published once in the official journal of the state1
at least fifteen days prior to such hearing date.2
(3)  (2) If at the computation date in any year the fund balance, including all3
monies in the benefit transfer account, exceeds four hundred million dollars, a ten4
percent reduction in contributions due under the rate table above as provided in5
Subsection D of this Section shall be granted to each employer.6
(4) (3) If, at the computation date in any year, the fund balance, including7
all monies in the benefit transfer account, exceeds one billion four hundred million8
dollars, a ten percent reduction in contributions due under the rate table provided in9
Subsection D of this Section shall be granted to each employer.10
F. 11
*          *          *12
(2)  For interest due on October 1, 1983, any amounts due under Interest due13
pursuant to this Subsection in excess of twelve million dollars shall be paid from the14
special employment security administration fund up to a maximum of thirty-five15
percent of the balance in the special employment security administration fund as of16
June 1, 1983 first. Each employer will be notified of the contribution due under this17
Subsection by June 30 thirtieth of each year and such the contribution shall be18
considered delinquent thirty days thereafter.19
*          *          *20
G. The amounts collected under Subsections E and F Pursuant to Subsection21
E of this Section and Subsection B of R.S. 23:1532.1 R.S. 23:1532.1(B) shall not be22
credited to the employer's experience rating account.23
*          *          *24
§1541. Notice of benefits charged against employer's experience rating record;25
employer's right to contest; application for review; procedure26
A. The administrator shall, not later than October first of each year, render27
a statement to each employer of benefits paid each individual and charged to his28
experience-rating record for the twelve-month period ending the previous June29
thirtieth. However, the administrator shall, effective with the quarter ending30 HLS 14RS-330	REENGROSSED
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September 30, 1954, and subsequent calendar quarters, not later than ninety days1
after the close of each calendar quarter, render a statement to each employer of2
benefits paid each individual and charged to his experience-rating record.  These3
benefit charges shall be are conclusive and binding upon the employer unless he files4
an application to review the charges setting forth his reasons therefor within thirty5
days after the mailing of the notice to his last known address, or in the absence of6
mailing within twenty-five days after the delivery of the notice.  However, any7
benefits paid to employees of experience-rated employers pursuant to Executive8
Orders KBB 2005-34, KBB 2005-46, and KBB 2005-76 shall not be charged to9
employers' experience-rating records.10
*          *          *11
§1542.  Definition of terms12
As used in R.S. 23:1531 through R.S. 23:1541, the following terms shall have13
the meaning ascribed to them in this Section unless the context clearly indicates14
otherwise:15
(1) "computation Computation date" with respect to rates of contribution for16
experience-rating years beginning prior to January 1, 1949, means the March 3117
which precedes the beginning of any such experience-rating year; for experience-18
rating year beginning on January 1, 1949 and subsequent experience-rating years the19
term means the June 30
th
 thirtieth which precedes the beginning of any such20
experience-rating year	;.21
(2) "annual Annual pay roll" means the total amount of wages for22
employment paid by the employer during the 12 twelve-consecutive-calendar-month23
period ending on the computation date, and the term "average annual pay roll" means24
the average of the annual taxable pay rolls of an employer for the last three preceding25
12 twelve-consecutive-calendar-month periods ending on the computation date26
preceding the experience-rating year, and the term "pay roll" wherever used in these27
sections shall mean Sections means "annual taxable pay roll"	;.28 HLS 14RS-330	REENGROSSED
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(3) "base-period Base-period wages" means the wages paid to an individual1
during his base period for insured work, and on the basis of which the individual's2
benefit rights were determined; determined.3
(4) "base-period Base-period employers" means the employers by whom an4
individual was paid his base-period wages; wages.5
(5)  "experience-rating year" prior to January 1, 1949, means the twelve-6
month period beginning October 1 and ending September 30, with the exception of7
the three months transition period beginning October 1, 1948, and ending December8
31, 1948; for the period subsequent to December 31, 1948, the term "experience-9
rating year" "Experience-rating year" means the twelve-month period beginning10
January 1, and ending December 31. January first and ending December thirty-first.11
*          *          *12
§1552.  Financing benefits paid to employees of nonprofit organizations and of the13
state, its instrumentalities and political subdivisions and Indian tribes or tribal14
units15
*          *          *16
B.(1) Any such employer which is or becomes subject to this Chapter on or17
after January 1, 1982, including any Indian tribe or Indian tribal unit subject to this18
Chapter on or after December 21, 2000, shall pay contributions as provided for under19
pursuant to this Part unless it elects, in accordance with this Subsection, to pay the20
administrator for the unemployment fund an amount equal to the amount of regular21
and extended benefits paid that is attributable to services in the employ of such22
employer, to individuals for weeks of unemployment which are attributable to the23
effective period of such election, and the liability for reimbursements shall continue24
so long as unemployment benefits are paid which are attributable to the services25
performed in the period of such election even though the employer may subsequently26
elect to become a contributing employer; however, as to nonprofit organizations,27
only one-half of the amount of extended benefits paid shall be reimbursed.28
(2) Any such employer which is, or becomes, subject to this Chapter on29
January 1, 1982, may elect to become liable for payments in lieu of contributions for30 HLS 14RS-330	REENGROSSED
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a period of not less than one calendar year beginning with January 1, 1982, provided1
it files with the administrator a written notice of its election within the thirty-day2
period immediately following such date, or within a like period immediately3
following January 1, 1972, whichever occurs later.4
(3) Any such employer which becomes subject to this Chapter after January5
1, 1982, may elect to become liable for payments in lieu of contributions for a6
period of not less than one calendar year beginning with the date on which such7
subjectivity begins by filing a written notice of its election with the administrator not8
later than thirty days immediately following the date notice of the determination of9
such subjectivity was mailed.  Any Indian tribe or Indian tribal unit may separately10
elect to become liable for payments in lieu of contributions under and subject to the11
same conditions and manner as provided under this Section by election by the tribe12
for itself and each subdivision, subsidiary, or business enterprise wholly owned by13
any such Indian tribe or by group accounts of individual tribal units.14
*          *          *15
(5) Any such employer which has been paying contributions 	under pursuant16
to this Chapter for a period subsequent to January 1, 1972, may change to a17
reimbursable basis by filing with the administrator not later than thirty days prior to18
the beginning of any calendar year a written notice of election to become liable for19
payment in lieu of contributions. Such election shall not be terminable by the20
organization for that and the next year.21
*          *          *22
§1592.  Weekly benefit amount23
*          *          *24
F. The weekly benefit amount  under pursuant to this Section to unemployed25
individuals filing a new claim for benefits on and after the first Monday of January,26
1996, may be modified in accordance with the provisions in R.S. 23:1474.  In no27
event shall the weekly amount paid under pursuant to this Section be more than as28
designated in R.S. 23:1474 nor less than ten dollars.29 HLS 14RS-330	REENGROSSED
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G.  Effective for For any payment of benefits made on or after January 1,1
1997, an individual claimant may elect to deduct and withhold federal income tax2
from such payable benefits, in accordance with a manner prescribed under federal3
law and under a program approved by the secretary of the United States Department4
of Labor. Any such deduction and withholding shall be applied by an amount equal5
to the amount allowable under federal law.6
*          *          *7
§1600.  Benefit eligibility conditions8
An unemployed individual shall be eligible to receive benefits only if the9
administrator finds that:10
*          *          *11
(2) He has registered for work at, and thereafter has continued to report at,12
an employment office in accordance with such regulations as the administrator may13
prescribe. The administrator may, by regulation, waive or alter either or both of the14
requirements of this Section as to such types of cases or situations with respect to15
which he finds that compliance with such requirements would be oppressive, or16
would be inconsistent with the purposes of this Chapter; but no such regulation shall17
conflict with R.S. 23:1591.18
*          *          *19
(6)(a) Benefits based on service in employment defined in R.S.20
23:1472(12)(F)(I) (II), (IV), and (VII) shall be payable in the same amount, on the21
same terms and subject to the same conditions as benefits payable on the basis of22
other services subject to this Act; except that:23
(I) (i) With respect to service performed after December 31, 1977, in an24
instructional, research, or principal administrative capacity for any educational25
institution, including institutions of higher education and local public school26
systems, benefits shall not be paid based on such service for any week of27
unemployment commencing during the period between two successive academic28
years, or during a similar period between two regular but not successive terms, or29
during a period of paid sabbatical leave provided for in the individual's contract, to30 HLS 14RS-330	REENGROSSED
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any individual if such individual performs such services in the first of such academic1
years (or terms) and if there is a contract or a reasonable assurance that such2
individual will perform services in any such capacity for any educational institution3
in the second of such academic years or terms. The provisions of this Paragraph4
shall include any service performed in an instructional, research, or principal5
administrative capacity including service performed by a temporary or uncertified6
teacher or instructor.7
*          *          *8
(b) Benefits shall not be paid after December 31, 1977, to any individual on9
the basis of any services, substantially all of which consist of participating in sports10
or athletic events or training or preparing to so participate, for any week which11
commences during the period between two successive sport seasons (or similar12
periods) if such individual performed such services in the first of such seasons (or13
similar periods) and there is a reasonable assurance that such individual will perform14
such services in the later of such seasons (or similar periods).15
(c)(I) Benefits shall not be paid after December 31, 1977, on the basis of16
service performed by an alien unless such the alien is an individual who has been17
lawfully admitted for permanent residence at the time such the services were18
performed, was lawfully present for purposes of performing such services or19
otherwise is permanently residing in the United States under color of law at the time20
such services were performed (including an alien who is lawfully present in the21
United States as a result of the application of the provisions of Section 203(a)(7)*22
or Section 212(d)(5)** of the Immigration and Nationality Act	).23
*          *          *24
(7) With respect to weeks of unemployment 	beginning on or after January25
1, 1978, wages for insured work shall include wages paid for previously uncovered26
services. For the purposes of this Subsection, the term "previously uncovered27
services" means services:28
*          *          *29 HLS 14RS-330	REENGROSSED
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are additions.
Section 2.  R.S. 23:1474(J), 1533(C), 1536(A) and (J), and 1543(H) are hereby1
repealed in their entirety.2
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), 1536(A) and (J), and 1543(H))
Summary of Amendments Adopted by House
House Floor Amendments to the engrossed bill.
1. Corrects citations.
2. Adds technical amendments.