Amendment S-3186 to SF 607
Relating to unemployment insurance taxes on employers
Failed · May 14, 2025
Filed May 14, 2025 in the Senate by Sen. Molly Donahue (D)
What it changes
- Page 1, after line 19 by inserting: “Sec. ___. Section 96.3, subsection 5, paragraph a, Code 2025, is amended to read as follows: a. Duration of benefits. The maximum total amount of benefits payable to an eligible individual during a benefit year shall not exceed the total of the wage credits accrued to the individual’s account during the individual’s base period, or sixteen twenty-six times the individual’s weekly benefit amount, whichever is the lesser. The director shall maintain a separate account for each individual who earns wages in insured work. The director shall compute wage credits for each individual by crediting the individual’s account with one-third of the wages for insured work paid to the individual during the individual’s base period. However, the director shall recompute wage credits for an individual who is laid off due to the individual’s employer going out of business at the factory, establishment, or other premises at which the individual was last employed, by crediting the individual’s account with one-half, instead of one-third, of the wages for insured work paid to the individual during the individual’s base period. Benefits paid to an eligible individual shall be charged against the base period wage credits in the individual’s account which have not been previously charged, in the inverse chronological order as the wages on which the wage credits are based were paid. However if the state “off” indicator is in effect and if the individual is laid off due to the individual’s employer going out of business at the factory, establishment, or other premises at which the individual was last employed, the maximum benefits payable shall be extended to twenty-six times the individual’s weekly benefit amount, but not to exceed the total of the wage credits accrued to the individual’s account.”
- Title page, line 1, by striking “taxes on employers”
- By renumbering as necessary.