SF 2304 (LSB 5401SV (1) 88)

SENATE FILE 2304

BY  COMMITTEE ON LABOR AND BUSINESS RELATIONS

(SUCCESSOR TO SSB 3025)

A BILL FOR

An Act relating to unemployment insurance contribution rates for certain landscaping employers.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 96.7, subsection 2, paragraph c, subparagraph (2), Code 2020, is amended to read as follows:
   (2)  A construction or landscaping contributory employer, as defined under rules adopted by the department pursuant to chapter 17A, which is newly subject to this chapter shall pay contributions at the rate specified in the twenty-first benefit ratio rank until the end of the calendar year in which the employer’s account has been chargeable with benefits for twelve consecutive calendar quarters.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill provides that a landscaping contributory employer, as defined by the department of workforce development by rule, which is newly subject to unemployment insurance shall pay contributions at the rate specified in the 21st benefit ratio rank until the end of the calendar year in which the employer’s account has been chargeable with benefits for 12 consecutive calendar quarters.