Text: HSB00208 Text: HSB00210 Text: HSB00200 - HSB00299 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 96.7, subsection 12, paragraphs a and 1 2 d, Code 2001, are amended to read as follows: 1 3 a. An employer other than a governmental entity or a 1 4 nonprofit organization, subject to this chapter, shall pay an 1 5 administrative contribution surchargeequal in amount to one-1 6tenth of one percent of federal taxable wages, as defined in1 7section 96.19, subsection 37, paragraph "b"payable in the 1 8 following calendar years equal to the following amount per 1 9 employee based on the highest number of employees employed at 1 10 any one time in the prior calendar year: 1 11 (1) For calendar year 2002, six dollars per employee. 1 12 (2) For calendar year 2003, five dollars per employee. 1 13 (3) For calendar year 2004, four dollars per employee. 1 14 If an employer employed no employees in the prior calendar 1 15 year, the department shall make an estimate of the employer's 1 16 highest number of employees employed in the current calendar 1 17 year using one or two dates ruing the calendar year chosen by 1 18 the department. The department shallrecompute the amount as1 19a percentage of taxable wages, as defined in section 96.19,1 20subsection 37, and shalladd thepercentagesurcharge to the 1 21 employer's contributionratedetermined under this section for 1 22 the appropriate calendar year. The department shall adopt 1 23 rules prescribing the manner in which the surcharge will be 1 24 collected. Interest shall accrue on all unpaid surcharges 1 25 under this subsection at the same rate as on regular 1 26 contributions and shall be collectible in the same manner. 1 27 d. This subsection is repealed July 1,20012004, and the 1 28 repeal is applicable to contribution rates for calendar year 1 2920022005 and subsequent calendar years. 1 30 Sec, 2. RURAL AND SATELLITE DEPARTMENTAL OFFICES REVIEW. 1 31 The department of workforce development shall conduct a review 1 32 of the number of visits made to each rural and satellite 1 33 departmental office in population centers of less than twenty 1 34 thousand as described in section 96.7, subsection 12, 1 35 paragraph "c". The review shall consider the feasibility of 2 1 consolidating some of the rural and satellite departmental 2 2 offices and of encouraging joint service provision by rural 2 3 and satellite departmental offices to better serve the public. 2 4 The department shall submit a report of its review to the 2 5 governor and the general assembly on or before December 21, 2 6 2001. 2 7 Sec. 3. EFFECTIVE DATE. This Act, being deemed of 2 8 immediate importance, takes effect upon enactment. 2 9 EXPLANATION 2 10 This bill amends Code section 96.7, subsection 12, by 2 11 providing for the repeal of the employment security 2 12 administrative contribution surcharge and its fund on July 1, 2 13 2004, instead of July 1, 2001. The bill also transforms the 2 14 surcharge for calendar years 2002 through 2004 from one based 2 15 on a percentage of taxable wages to one based on a per 2 16 employee charge based on the highest number of employees 2 17 employed at one time in the prior calendar year. This Code 2 18 section change is made effective upon the bill's enactment in 2 19 order to take effect before the scheduled repeal of Code 2 20 section 96.7, subsection 12, on July 1, 2001. 2 21 The bill also requires the department of workforce 2 22 development to review the operation of the rural and satellite 2 23 offices and to report to the governor and the general assembly 2 24 by December 1, 2001. 2 25 LSB 3183HC 79 2 26 av/gg/8
Text: HSB00208 Text: HSB00210 Text: HSB00200 - HSB00299 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
© 2001 Cornell College and League of Women Voters of Iowa
Comments about this site or page?
webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Fri Mar 23 03:35:27 CST 2001
URL: /DOCS/GA/79GA/Legislation/HSB/00200/HSB00209/010306.html
jhf