State of Illinois
92nd General Assembly
Legislation

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92_SB0969eng

 
SB969 Engrossed                                LRB9207838SMdv

 1        AN ACT in relation to unemployment insurance.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section  5.  The Unemployment Insurance Act is amended by
 5    changing Section 235 as follows:

 6        (820 ILCS 405/235) (from Ch. 48, par. 345)
 7        Sec. 235.  The term "wages" does not include:
 8        A.  That  part   of   the   remuneration   which,   after
 9    remuneration  equal  to $6,000 with respect to employment has
10    been paid to an individual by an employer during any calendar
11    year after 1977 and before 1980, is paid to  such  individual
12    by  such employer during such calendar year; and that part of
13    the remuneration which, after remuneration  equal  to  $6,500
14    with  respect to employment has been paid to an individual by
15    an employer during each calendar year 1980 and 1981, is  paid
16    to  such  individual  by  such  employer during that calendar
17    year;  and  that  part  of  the  remuneration  which,   after
18    remuneration  equal  to $7,000 with respect to employment has
19    been paid to an individual by an employer during the calendar
20    year 1982 is paid to such individual by such employer  during
21    that calendar year.
22        With  respect  to the first calendar quarter of 1983, the
23    term "wages" shall include only the remuneration paid  to  an
24    individual by an employer during such quarter with respect to
25    employment  which does not exceed $7,000. With respect to the
26    three calendar quarters, beginning April 1,  1983,  the  term
27    "wages"  shall  include  only  the  remuneration  paid  to an
28    individual by an employer during such period with respect  to
29    employment which when added to the "wages" (as defined in the
30    preceding  sentence) paid to such individual by such employer
31    during the first calendar quarter of 1983,  does  not  exceed
 
SB969 Engrossed             -2-                LRB9207838SMdv
 1    $8,000.
 2        With  respect to the calendar year 1984, the term "wages"
 3    shall include only the remuneration paid to an individual  by
 4    an  employer  during  that  period with respect to employment
 5    which does not exceed $8,000; with respect to calendar  years
 6    1985,  1986 and 1987, the term "wages" shall include only the
 7    remuneration paid to such individual by such employer  during
 8    that  calendar year with respect to employment which does not
 9    exceed $8,500.
10        With respect to the calendar years 1988 through 2003  and
11    calendar  year  2005  and  each calendar year thereafter, the
12    term "wages" shall include only the remuneration paid  to  an
13    individual  by an employer during that period with respect to
14    employment which does not exceed $9,000.
15        With respect to the calendar year 2004, the term  "wages"
16    shall  include only the remuneration paid to an individual by
17    an employer during that period  with  respect  to  employment
18    which  does  not  exceed $10,000. The remuneration paid to an
19    individual by an  employer  with  respect  to  employment  in
20    another  State  or  States,  upon  which  contributions  were
21    required  of such employer under an unemployment compensation
22    law of such other State or States, shall  be  included  as  a
23    part  of  the  remuneration  equal to $6,000, $6,500, $7,000,
24    $8,000, $8,500, $9,000, or  $10,000,  as  the  case  may  be,
25    herein  referred to. For the purposes of this subsection, any
26    employing unit which succeeds to the organization, trade,  or
27    business,  or  to  substantially all of the assets of another
28    employing unit, or to the organization, trade,  or  business,
29    or to substantially all of the assets of a distinct severable
30    portion  of  another  employing  unit,  shall be treated as a
31    single unit with its predecessor for  the  calendar  year  in
32    which such succession occurs, and any employing unit which is
33    owned  or  controlled  by  the  same  interests  which own or
34    control another employing unit shall be treated as  a  single
 
SB969 Engrossed             -3-                LRB9207838SMdv
 1    unit  with  the unit so owned or controlled by such interests
 2    for any calendar year  throughout  which  such  ownership  or
 3    control  exists.   This  subsection  applies only to Sections
 4    1400, 1405A, and 1500.
 5        B.  The amount of any payment (including any amount  paid
 6    by an employer for insurance or annuities, or into a fund, to
 7    provide  for  any such payment), made to, or on behalf of, an
 8    individual or any of his dependents under a  plan  or  system
 9    established  by  an  employer which makes provision generally
10    for individuals performing services  for  him  (or  for  such
11    individuals generally and their dependents) or for a class or
12    classes  of  such  individuals  (or for a class or classes of
13    such individuals and their dependents),  on  account  of  (1)
14    sickness  or  accident  disability  (except those sickness or
15    accident disability payments which  would  be  includable  as
16    "wages"  in  Section  3306(b)(2)(A)  of  the Federal Internal
17    Revenue Code of 1954, in effect  on  January  1,  1985,  such
18    includable  payments  to  be  attributable  in such manner as
19    provided by Section 3306(b) of the Federal  Internal  Revenue
20    Code  of  1954, in effect on January 1, 1985), or (2) medical
21    or hospitalization expenses in connection  with  sickness  or
22    accident disability, or (3) death.
23        C.  Any  payment made to, or on behalf of, an employee or
24    his beneficiary which  would  be  excluded  from  "wages"  by
25    subparagraph  (A), (B), (C), (D), (E), (F) or (G), of Section
26    3306(b)(5) of the Federal Internal Revenue Code of  1954,  in
27    effect on January 1, 1985.
28        D.  The  amount  of any payment on account of sickness or
29    accident disability, or medical or  hospitalization  expenses
30    in  connection  with sickness or accident disability, made by
31    an employer to, or on behalf  of,  an  individual  performing
32    services  for him after the expiration of six calendar months
33    following the last calendar month  in  which  the  individual
34    performed services for such employer.
 
SB969 Engrossed             -4-                LRB9207838SMdv
 1        E.  Remuneration paid in any medium other than cash by an
 2    employing  unit  to an individual for service in agricultural
 3    labor as defined in Section 214.
 4        F.  The amount of any supplemental  payment  made  by  an
 5    employer  to an individual performing services for him, other
 6    than remuneration for services performed, under a shared work
 7    plan approved by the Director pursuant to Section 407.1.
 8        G.  The amount of remuneration received by an  individual
 9    for service as an election judge.
10    (Source: P.A. 90-554, eff. 12-12-97; 91-342, eff. 7-29-99.)

11        Section  99.  Effective date.  This Act takes effect upon
12    becoming law.

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