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91_HB0838
LRB9104077WHmg
1 AN ACT to amend the Unemployment Insurance Act by adding
2 Section 212.5 and changing Section 245.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Unemployment Insurance Act is amended by
6 adding Section 212.5 and changing Section 245 as follows:
7 (820 ILCS 405/212.5 new)
8 Sec. 212.5. Messengers and couriers.
9 (a) "Employment" does not include services performed by
10 an individual as a messenger or courier for an employing unit
11 operating as a messenger or courier service, if (i) all of
12 the services performed by the individual are performed for
13 remuneration solely by way of commission and (ii) the
14 individual enters into a contract that specifies the
15 relationship of the individual to the messenger or courier
16 service to be that of an independent contractor and not that
17 of an employee.
18 (b) Subsection (a) does not apply to services that are
19 required to be covered as a condition of approval of this Act
20 by the United States Secretary of Labor under Section 3304
21 (a)(6)(A) of the Federal Unemployment Tax Act.
22 (820 ILCS 405/245) (from Ch. 48, par. 370)
23 Sec. 245. Coordination with Federal Unemployment Tax Act.
24 Notwithstanding any provisions of this Act to the contrary,
25 excepting the exemptions from the definition of employment
26 contained in Sections 212.1, 212.5, 217.1, 217.2, 226, and
27 231 and subsections B and C of Section 225:
28 A. The term "employer" includes any employing unit which
29 is an "employer" under the provisions of the Federal
30 Unemployment Tax Act, or which is required, pursuant to such
-2- LRB9104077WHmg
1 Act, to be an "employer" under this Act as a condition for
2 the Federal approval of this Act requisite to the full tax
3 credit, against the tax imposed by the Federal Act, for
4 contributions paid by employers pursuant to this Act.
5 B. The term "employment" includes any services performed
6 within the State which constitute "employment" under the
7 provisions of the Federal Unemployment Tax Act, or which are
8 required, pursuant to such Act, to be "employment" under this
9 Act as a condition for the Federal approval of this Act
10 requisite to the full tax credit, against the tax imposed by
11 the Federal Act, for contributions paid by employers pursuant
12 to this Act.
13 C. The term "wages" includes any remuneration for
14 services performed within this State which is subject to the
15 payment of taxes under the provisions of the Federal
16 Unemployment Tax Act.
17 (Source: P.A. 89-252, eff. 8-8-95; 89-649, eff. 8-9-96.)
18 Section 99. Effective date. This Act takes effect upon
19 becoming law.