Deletes everything after the enacting clause. Amends the Unemployment Insurance Act. Provides that, if an employer who solely employs household workers with respect to whom the employer files federal unemployment taxes as part of the employer's federal income tax return (or could file federal unemployment taxes as part of his or her federal income tax return if the worker or workers were providing services in employment for purposes of the federal unemployment tax) notifies the Director of Employment Security that the employer wishes to pay contributions for each quarter and submit wage and contribution reports for each quarter on an annual basis, then the due date for filing the reports and paying the contributions shall be April 15 of the calendar year immediately following the close of the quarters to which the reports and contributions apply, except that the Director may, by rule, establish a different due date for good cause. Makes changes regarding assessments of penalties for those employers. Effective January 1, 2006.