Relating to unemployment insurance; and prescribing an effective date.
Catchline/Summary:
Extends look-back period used to determine Unemployment Compensation Trust Fund solvency level from 10 years to 20 years. Extends look-back period used to determine Unemployment Compensation Trust Fund solvency level from 10 years to 20 years. Provides that calendar years 2020 and 2021 may not be considered high benefit cost period for purposes of making determinations of solvency level of fund.
Provides that employers' experience ratings used to determine 2020 unemployment insurance tax rates shall be used to determine rates for 2022, 2023 and 2024.
Provides deferral of up to one-third of 2021 unemployment insurance taxes for employers whose tax rates increased by 0.5 percentage points or more from 2020 to 2021. Authorizes forgiveness of percentage of deferrable taxes according to tax rate increase brackets.
Reduces fund adequacy percentages used to determine employer tax rate schedules.
Broadens kinds of property that may be received for Unemployment Compensation Trust Fund.
Takes effect on 91st day following adjournment sine die.
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HB 3389
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