Illinois General Assembly - Illinois Compiled Statutes

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820 ILCS 405/245

(820 ILCS 405/245) (from Ch. 48, par. 370)

Sec. 245. Coordination with Federal Unemployment Tax Act.

Notwithstanding any provisions of this Act to the contrary, excepting
the exemptions from the definition of employment contained in Sections
212.1, 217.1, 217.2, 226, and 231 and subsections (B), (B-5), and (C) of Section 225:

A. The term "employer" includes any employing unit which is an
"employer" under the provisions of the Federal Unemployment Tax Act, or
which is required, pursuant to such Act, to be an "employer" under this Act
as a condition for the Federal approval of this Act requisite to the full
tax credit, against the tax imposed by the Federal Act, for contributions
paid by employers pursuant to this Act.

B. The term "employment" includes any services performed within the
State which constitute "employment" under the provisions of the Federal
Unemployment Tax Act, or which are required, pursuant to such Act, to be
"employment" under this Act as a condition for the Federal approval of this
Act requisite to the full tax credit, against the tax imposed by the
Federal Act, for contributions paid by employers pursuant to this Act.

C. The term "wages" includes any remuneration for services performed
within this State which is subject to the payment of taxes under the
provisions of the Federal Unemployment Tax Act.

(Source: P.A. 98-1133, eff. 12-23-14.)