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Public Act 103-0343 |
HB3301 Enrolled | LRB103 29378 SPS 55767 b |
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AN ACT concerning child support enforcement.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Unemployment Insurance Act is amended by |
changing Section 1801.1 as follows:
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(820 ILCS 405/1801.1)
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Sec. 1801.1. Directory of New Hires.
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A. The Director shall establish and operate an automated |
directory of newly
hired employees which shall be known as the |
"Illinois Directory of New Hires"
which shall contain the |
information required to be reported by employers to the
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Department under subsection B.
In the administration of the |
Directory, the Director
shall comply with any requirements |
concerning the Employer New Hire Reporting
Program established |
by the
federal Personal Responsibility and Work
Opportunity |
Reconciliation
Act of 1996. The Director is authorized to use |
the information contained in
the Directory of New Hires to |
administer any of the provisions of this Act.
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B. Each employer in Illinois, except a department, agency, |
or
instrumentality of the United States, shall file with the |
Department a report
in accordance with rules adopted by the |
Department (but
in any event not later
than 20 days after the |
date the employer hires the employee or, in the case of
an |
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employer transmitting reports magnetically or electronically, |
by 2 monthly
transmissions, if necessary, not less than 12 |
days nor more than 16 days apart)
providing
the following |
information concerning each newly hired employee: the
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employee's name, address, and social security number, the date |
services for remuneration were first performed by the |
employee, and the employer's name,
address, Federal Employer |
Identification Number assigned under Section 6109 of
the |
Internal Revenue Code of 1986, and such other information
as |
may be required by federal law or regulation,
provided that |
each employer may voluntarily file the address to which the |
employer wants income
withholding orders to be mailed, if it |
is different from the address given on
the Federal Employer |
Identification Number. An
employer in Illinois which transmits |
its reports electronically or
magnetically and which also has |
employees in another state may report all
newly hired |
employees to a single designated state in which the employer |
has
employees if it has so notified the Secretary of the United |
States Department
of Health and Human Services in writing.
An |
employer may, at its option, submit information regarding
any |
rehired employee in the same manner as information is |
submitted
regarding a newly hired employee.
Each report |
required under this
subsection shall, to the extent |
practicable, be made on an Internal Revenue Service Form W-4 |
or, at the
option of the employer, an equivalent form, and may |
be transmitted by first
class mail, by telefax, magnetically, |
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or electronically.
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C. An employer which knowingly fails to comply with the |
reporting
requirements established by this Section shall be |
subject to a civil penalty of
$15 for each individual whom it |
fails to report. An employer shall be
considered to have |
knowingly failed to comply with the reporting requirements
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established by this Section with respect to an individual if |
the employer has
been notified by the Department that it has |
failed to report
an individual, and it fails, without |
reasonable cause, to supply the
required information to the |
Department within 21 days after the date of
mailing of the |
notice.
Any individual who knowingly conspires with the newly |
hired
employee to cause the employer
to fail to report the |
information required by this Section or who knowingly
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conspires with the newly hired employee to cause the employer |
to file a false
or incomplete report shall be guilty of a Class |
B misdemeanor with a fine not
to exceed $500 with respect to |
each employee with whom the individual so
conspires.
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D. As used in this Section,
"newly hired employee" means |
an
individual who (i) is an employee within the meaning of |
Chapter 24 of the Internal
Revenue Code of 1986 including an |
individual under an independent contractor arrangement, and |
(ii) either has not previously been employed by the employer |
or was previously employed by the employer but has been |
separated from that prior employment for at least 60 |
consecutive days; however, "newly hired employee" does not
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include
an employee of a federal or State agency performing |
intelligence or
counterintelligence functions, if the head of |
that agency has determined that
the filing of the report |
required by this Section with respect to the employee
could |
endanger the safety of
the employee
or compromise an ongoing |
investigation or
intelligence mission.
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Notwithstanding Section 205, and for the purposes of this |
Section only, the
term "employer" has the meaning given by |
Section 3401(d) of the Internal
Revenue Code of 1986 and |
includes any governmental entity and labor
organization as |
defined by Section 2(5) of the National Labor Relations Act,
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and includes any entity (also known as a hiring hall) which is |
used by the
organization and an employer to carry out the |
requirements described in Section
8(f)(3) of that Act of an |
agreement between the organization and the
employer.
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(Source: P.A. 97-621, eff. 11-18-11; 97-689, eff. 6-14-12; |
97-791, eff. 1-1-13; 98-107, eff. 7-23-13; 98-463, eff. |
8-16-13.)
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Section 99. Effective date. This Act takes effect January |
1, 2024.
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