As used in
this chapter, unless the context clearly requires otherwise:
1. “Appeal board” means the employment appeal board created under section 10A.601.
2. “Average annual taxable payroll” means the average of the total amount of taxable wages paid by an employer for insured work during the five periods of four
consecutive calendar quarters immediately preceding the computation date.
3. “Base period” means the period beginning with the first day of the five completed calendar quarters immediately preceding the first day
of an individual’s benefit year and ending with the last day of the next to the last completed calendar quarter immediately
preceding the date on which the individual filed a valid claim.
4. “Benefit year” means a period of one year beginning with the day with respect to which an individual filed a valid claim for benefits. Any
claim for benefits made in accordance with section 96.6, subsection 1, shall be deemed to be a valid claim for the purposes of this subsection if the individual has been paid wages for insured work required under the provisions of this chapter.
5. “Benefits” means the money payments payable to an individual, as provided in this chapter, with respect to the individual’s unemployment.
6. “Calendar quarter” means the period of three consecutive calendar months ending on March 31, June 30, September 30, or December 31, excluding,
however, any calendar quarter or portion thereof which occurs prior to January 1, 1937, or the equivalent thereof as the department
may by regulation prescribe.
7. “Computation date”.
The computation date for contribution rates shall be July 1 of that calendar year preceding the calendar year with respect
to which such rates are to be effective.
8. “Contributions” means the money payments to the state unemployment compensation fund required by this chapter.
9. “Department” means the department of workforce development created in section 84A.1.
10. “Director” means the director of the department of workforce development created in section 84A.1.
11. “Domestic service” includes service for an employing unit in the operation and maintenance of a private household, local college club, or local
chapter of a college fraternity or sorority as distinguished from service as an employee in the pursuit of an employer’s trade,
occupation, profession, enterprise, or vocation.
12. “Educational institution” means one in which participants, trainees, or students are offered an organized course of study or training designed to transfer
to them knowledge, skills, information, doctrines, attitudes, or abilities from, by, or under the guidance of an instructor
or teacher. It is approved, licensed, or issued a permit to operate as a school by the department of education or other government
agency that is authorized within the state to approve, license, or issue a permit for the operation of a school. The course
of study or training which it offers may be academic, technical, trade, or preparation for gainful employment in a recognized
occupation.
13. “Eligibility period” of an individual means the period consisting of the weeks in the individual’s benefit year which begin in an extended benefit
period and, if the individual’s benefit year ends within such extended benefit period, any weeks thereafter which begin in
such period.
14. “Employer” means: a. For purposes of this chapter with respect to any calendar year after December 31, 2018, any employing unit which in any calendar quarter in either the
current or preceding calendar year paid wages for service in employment. An employing unit treated as a domestic service employer
shall not be treated as an employer with respect to wages paid for service other than domestic service unless such employing
unit is treated as an employer under this paragraph or as an agricultural labor employer.
b. Any employing unit, whether or not an employing unit at the time of acquisition, which acquired the organization, trade, or
business, or substantially all of the assets thereof, of another employing unit which at the time of such acquisition was
an employer subject to this chapter, or which acquired a part of the organization, trade, or business of another employing unit which at the time of such acquisition
was an employer subject to this chapter. Provided, that such other employing unit would have been an employer under paragraph “a”, if such part had constituted its entire organization, trade, or business.
c. Any employing unit which acquired the organization, trade, or business, or substantially all the assets of another employing
unit and which, if treated as a single unit with such other employing unit, would be an employer under paragraph “a” of this subsection.
d. Any employing unit which, together with one or more other employing units, is owned or controlled, by legally enforceable
means or otherwise, directly or indirectly by the same interests, or which owns or controls one or more other employing units
by legally enforceable means or otherwise, and which, if treated as a single unit with such other employing unit, would be
an employer under paragraph “a”.
e. Any employing unit which, having become an employer under paragraph “a”, “b”, “c”, “d”, “f”, “g”, “h”, or “i” has not, under section 96.8, ceased to be an employer subject to this chapter.
g. Any employing unit not an employer by reason of any other paragraph of this subsection for which, within either the current or preceding calendar year, service is or was performed with respect to which such employing
unit is liable for any federal tax against which credit may be taken for contributions required to be paid into a state unemployment
fund; or which, as a condition for approval of this chapter for full tax credit against the tax imposed by the Federal Unemployment Tax Act, 26 U.S.C. §3301 – 3308, is required, pursuant to such Act, to be an “employer” under this chapter. Provided, however, that if an employer subject to contributions solely because of the terms of this subsection shall establish proper proof to the satisfaction of the department that the employer’s employees have been and will be duly
covered and insured under the unemployment compensation law of another jurisdiction such employer shall not be deemed an employer
and such services shall not be deemed employment under this chapter.
h. After December 31, 1971, this state or a state instrumentality and after December 31, 1977, a government entity unless the
service is specifically excluded from the definition of employment.
i. Any employing unit for which service in employment, as defined in subsection 16, paragraph “a”, subparagraph (5), is performed after December 31, 1971.
j. For purposes of paragraphs “a” and “i”, employment shall include service which would constitute employment but for the fact that such service is deemed to be performed
entirely within another state pursuant to an election under an arrangement entered into in accordance with subsection 16, paragraph “d”, by the department and an agency charged with the administration of any other state or federal unemployment compensation
law.
k. For purposes of paragraphs “a” and “i”, if any week includes both December 31 and January 1, the days of that week up to January 1 shall be deemed one calendar
week and the days beginning January 1 another such week.
l. An employing unit employing agricultural labor after December 31, 1977, if the employing unit: (1) Paid during any calendar quarter in the calendar year or the preceding calendar year wages of twenty thousand dollars or more
for agricultural labor, or
(2) Employed on each of some twenty days during the calendar year or during the preceding calendar year, each day being in a different
calendar week, at least ten individuals in employment in agricultural labor for some portion of the day.
m. An employing unit employing after December 31, 1977, domestic service in a private home, local college club, or local chapter
of a college fraternity or sorority, and with respect to any calendar year, any employing unit who during any calendar quarter
in the calendar year or the preceding calendar year paid wages in cash of one thousand dollars or more for such service.
15. “Employing unit” means any individual or type of organization, including this state and its political subdivisions, state agencies, boards,
commissions, and instrumentalities thereof, any partnership, association, trust, estate, joint stock company, insurance company
or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee or successor thereof, or the
legal representative of a deceased person, which has or subsequent to January 1, 1936, had in its employ one or more individuals
performing services for it within this state. All individuals performing services within this state for any employing unit
which maintains two or more separate establishments within this state shall be deemed to be employed by a single employing
unit for all the purposes of this chapter. Whenever any employing unit contracts with or has under it any contractor or subcontractor for any work which is part of
its usual trade, occupation, profession, or business, unless the employing unit as well as each such contractor or subcontractor
is an employer by reason of subsection 14 or section 96.8, subsection 3, the employing unit shall for all the purposes of this chapter be deemed to employ each individual in the employ of each such contractor or subcontractor for each day during which such
individual is engaged in performing such work; except that each such contractor or subcontractor who is an employer by reason
of subsection 14 or section 96.8, subsection 3, shall alone be liable for the contributions measured by wages payable to individuals in the contractor’s or subcontractor’s
employ, and except that any employing unit who shall become liable for and pay contributions with respect to individuals in
the employ of any such contractor or subcontractor who is not an employer by reason of subsection 14 or section 96.8, subsection 3, may recover the same from such contractor or subcontractor, except as any contractor or subcontractor who would in the absence
of subsection 14 or section 96.8, subsection 3, be liable to pay said contributions, accepts exclusive liability for said contributions under an agreement with such employer
made pursuant to general rules of the department. Each individual employed to perform or to assist in performing the work
of any agent or employee of an employing unit shall be deemed to be employed by such employing unit for all the purposes of
this chapter, whether such individual was hired or paid directly by such employing unit or by such agent or employee, provided the employing
unit had actual or constructive knowledge of such work, and provided, further, that such employment was for a total of not
less than eight hours in any one calendar week. An employing unit shall not be deemed to employ an independent contractor
as described in section 85.61, subsection 12, paragraph “c”, subparagraph (3).
16. “Employment”.
a. Except as otherwise provided in this subsection, “employment” means service, including service in interstate commerce, performed for wages or under any contract of hire, written or oral,
expressed or implied. Employment also means any service performed prior to January 1, 1978, which was employment as defined
in this subsection prior to such date and, subject to the other provisions of this subsection, service performed after December 31, 1977, by: (1) Any officer of a corporation. Provided that the term “employment” shall not include such officer if the officer is a majority stockholder and the officer shall not be considered an employee
of the corporation unless such services are subject to a tax to be paid under any federal law imposing a tax against which
credit may be taken for contributions required to be paid into a state unemployment fund or such services are required to
be covered under this chapter of the Code, as a condition to receipt of a full tax credit against the tax imposed by the Federal Unemployment Tax Act, 26 U.S.C. §3301 – 3309, or
(2) Any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the
status of an employee, or
(3) (a) Any individual other than an individual who is an employee under subparagraph (1) or (2) who performs services for remuneration
for any person as an agent driver or commission driver engaged in distributing meat products, vegetable products, fruit products,
bakery products, beverages other than milk, or laundry or dry cleaning services for the individual’s principal; as a traveling
or city salesperson, other than as an agent driver or commission driver, engaged upon a full-time basis in the solicitation
on behalf of, and the transmission to, the individual’s principal, except for sideline sales activities on behalf of some
other person, of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments
for merchandise for resale or supplies for use in their business operations. (b) Provided, that for purposes of this subparagraph (3), the term “employment” shall include services performed after December 31, 1971, only if: (i) The contract of service contemplates that substantially all of the services are to be performed personally by such individual;
(ii) The individual does not have a substantial investment in facilities used in connection with the performance of the services,
other than in facilities for transportation; and
(iii) The services are not in the nature of single transaction that is not part of a continuing relationship with the person for
whom the services are performed.
(4) Service performed after December 31, 1971, by an individual in the employ of this state or any of its wholly owned instrumentalities
and after December 31, 1977, service performed by an individual in the employ of a government entity unless specifically excluded
from the definition of employment for a government entity.
(5) Service performed after December 31, 1971, by an individual in the employ of a religious, charitable, educational, or other
organization, but only if the service is excluded from “employment” as defined in the Federal Unemployment Tax Act, 26 U.S.C. §3301 – 3309, solely by reason of section 3306(c)(8) of that Act.
(6) For the purposes of subparagraphs (4) and (5), the term “employment” does not apply to service performed: (a) In the employ of a church or convention or association of churches, or an organization which is operated primarily for religious
purposes and which is operated, supervised, controlled, or principally supported by a church or convention or association
of churches.
(b) By a duly ordained, commissioned, or licensed minister of a church in the exercise of that ministry or by a member of a religious
order in the exercise of duties required by such order.
(c) In the employ of a nonpublic school which is not an institution of higher education prior to January 1, 1978.
(d) In a facility conducted for the purpose of carrying out a program of rehabilitation for individuals whose earning capacity
is impaired by age or physical or mental deficiency or injury or providing remunerative work for individuals who, because
of their impaired physical or mental capacity, cannot be readily absorbed in the competitive labor market, by an individual
receiving such rehabilitation or remunerative work.
(e) As part of an unemployment work relief or work training program assisted or financed in whole or in part by any federal agency
or an agency of a state or political subdivision thereof, by an individual receiving such work relief or work training; or
(f) In the employ of a governmental entity, if such service is performed by an individual in the exercise of the individual’s
duties as an elected official; as a member of a legislative body, or a member of the judiciary, of a state or political subdivision;
as a member of the state national guard or air national guard; as an employee serving on a temporary basis in case of fire,
storm, snow, earthquake, flood, or similar emergency; or in a position which, pursuant to the state law, is designated as
a major nontenured policymaking or advisory position, or a policymaking or advisory position which ordinarily does not require
duties of more than eight hours per week.
(7) (a) A person in agricultural labor when such labor is performed for an employing unit which during any calendar quarter in the
calendar year or the preceding calendar year paid remuneration in cash of twenty thousand dollars or more to individuals employed
in agricultural labor excluding labor performed before January 1, 1980, by an alien referred to in this subparagraph; or on
each of some twenty days during the calendar year or the preceding calendar year, each day being in a different calendar week,
employed in agricultural labor for some portion of the day ten or more individuals, excluding labor performed before January
1, 1980, by an alien referred to in this subparagraph; and such labor is not agricultural labor performed before January 1,
1980, by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c)
and 101(a)(15)(H) of the Immigration and Nationality Act, 8 U.S.C. §1184(c), 1101(a)(15)(H) (1976). For purposes of this subparagraph
division, “employed” shall not include services performed by agricultural workers who are aliens admitted to the United States to perform labor
pursuant to section 101(a)(15)(H)(ii)(a) of the Immigration and Nationality Act and who are not covered under the Federal
Unemployment Tax Act. (b) For purposes of this subparagraph, any individual who is a member of a crew furnished by a crew leader to perform agricultural
labor for any other employing unit shall be treated as an employee of such crew leader if such crew leader holds a valid certificate
of registration under the Farm Labor Contractor Registration Act of 1963; or substantially all the members of such crew operate
or maintain tractors, mechanized harvesting or cropdusting equipment, or any other mechanized equipment, which is provided
by such crew leader; and if such individual is not otherwise in employment as defined in this subsection.
(c) For purposes of this subparagraph (7), in the case of any individual who is furnished by a crew leader to perform agricultural
labor for any other employing unit and who is not treated as an employee of such crew leader as described above, such other
employing unit and not the crew leader shall be treated as the employer of such individual; and such other employing unit
shall be treated as having paid cash remuneration to such individual in an amount equal to the amount of cash remuneration
paid to such individual by the crew leader either on the crew leader’s behalf or on behalf of such other employing unit for
the agricultural labor performed for such other employing unit.
(d) For purposes of this subparagraph (7), the term “crew leader” means an employing unit which furnishes individuals to perform agricultural labor for any other employing unit; pays, either
on the crew leader’s behalf or on behalf of such other employing unit, the individuals so furnished by the crew leader for
the agricultural labor performed by them; and has not entered into a written agreement with such other employing unit under
which such individual is designated as an employee of such other employing unit.
(8) A person performing after December 31, 1977, domestic service in a private home, local college club, or local chapter of a
college fraternity or sorority if performed for an employing unit who paid cash remuneration of one thousand dollars or more
to individuals employed in such domestic service in any calendar quarter in the calendar year or the preceding calendar year.
(9) A member of a limited liability company. For such a member, the term “employment” shall not include any portion of such service that is performed in lieu of making a contribution of cash or property to acquire
a membership interest in the limited liability company.
b. The term “employment” shall include an individual’s entire service, performed within or both within and without this state if: (1) The service is localized in this state, or
(2) The service is not localized in any state but some of the service is performed in this state and (i) the base of operations,
or, if there is no base of operations, then the place from which such service is directed or controlled, is in this state;
or (ii) the base of operations or place from which such service is directed or controlled is not in any state in which some
part of the service is performed, but the individual’s residence is in this state, or
(3) The service is performed outside the United States, except in Canada, after December 31, 1971, by a citizen of the United
States in the employ of an American employer, other than service which is deemed “employment” under the provisions of subparagraphs (1) and (2) or the parallel provisions of another state law, or service performed after
December 31 of the year in which the United States secretary of labor approved the first time the unemployment compensation
law submitted by the Virgin Islands, if: (a) The employer’s principal place of business in the United States is located in this state; or
(b) The employer has no place of business in the United States but the employer is an individual who is a resident of this state,
or the employer is a corporation which is organized under the laws of this state, or the employer is a partnership or a trust
and the number of the partners or trustees who are residents of this state is greater than the number who are residents of
any one other state; or
(c) None of the criteria of divisions (a) and (b) of this subparagraph is met, but the employer has elected coverage in this state,
or the employer having failed to elect coverage in any state, the individual has filed a claim for benefits based on such
service under the law of this state.
(d) An “American employer”, for purposes of this subparagraph, means a person who is an individual who is a resident of the United States or a partnership
if two-thirds or more of the partners are residents of the United States, or a trust, if all of the trustees are residents
of the United States, or a corporation organized under the laws of the United States or of any state.
(4) Notwithstanding the provisions of subparagraphs (1), (2), and (3), all service performed after December 31, 1971, by an officer
or member of the crew of an American vessel on or in connection with such vessel, if the operating office from which the operations
of such vessel operating on navigable waters within and without the United States are ordinarily and regularly supervised,
managed, directed, and controlled is within this state, and
(5) Notwithstanding any other provisions of this subsection, service with respect to which a tax is required to be paid under any federal law imposing a tax against which credit may
be taken for contributions required to be paid into a state unemployment fund or which, as a condition for full tax credit
against the tax imposed by the Federal Unemployment Tax Act, 26 U.S.C. §3301 – 3308, is required to be covered under this chapter.
c. Services performed within this state but not covered under paragraph “b” of this subsection shall be deemed to be employment subject to this chapter if contributions are not required and paid with respect to such services under an unemployment compensation law of any other
state or of the federal government.
d. Services not covered under paragraph “b” of this subsection, and performed entirely without this state, with respect to no part of which contributions are required and paid under an
unemployment compensation law of any other state or of the federal government, shall be deemed to be employment subject to
this chapter if the individual performing such services is a resident of this state and the department approves the election of the employing
unit for whom such services are performed that the entire service of such individual shall be deemed to be employment subject
to this chapter.
e. Service shall be deemed to be localized within a state if: (1) The service is performed entirely within such state, or
(2) The service is performed both within and without such state, but the service performed without such state is incidental to
the individual’s service within the state, for example, or is temporary or transitory in nature or consists of isolated transactions.
f. (1) Services performed by an individual for wages shall be deemed to be employment subject to this chapter unless and until it is shown to the satisfaction of the department that such individual has been and will continue to be
free from control or direction over the performance of such services, both under the individual’s contract of service and
in fact. (2) Services performed by an individual for two or more employing units shall be deemed to be employment to each employing unit
for which the services are performed. However, an individual who concurrently performs services as a corporate officer for
two or more related corporations and who is paid through a common paymaster that is one of the related corporations may, at
the discretion of such related corporations, be considered to be in the employment of only the common paymaster.
g. The term “employment” shall not include: (1) Service performed in the employ of any other state or its political subdivisions, or of the United States government, or of
an instrumentality of any other state or states or their political subdivisions or of the United States; provided, however,
that the general language just used shall not include any such instrumentality of the United States after Congress has, by
appropriate legal action, expressly permitted the several states to require such instrumentalities to make payments into an
employment fund under a state unemployment compensation law; and all such instrumentalities so released from the constitutional
immunity to make the contributions, imposed by this chapter shall, thereafter, become subject to all the provisions of said chapter, and such provisions shall then be applicable to
such instrumentalities and to all services performed for such instrumentalities in the same manner, to the same extent and
on the same terms as are applicable to all other employers, employing units, individuals, and services. Should the social
security administration, acting under section 1603 of the federal Internal Revenue Code, fail to certify the state of Iowa for any particular calendar year, then the payments required of such instrumentalities
with respect to such year shall be refunded by the department from the fund in the same manner and within the same period
as is provided for in section 96.14, subsection 5, which section provides for the refunding of contributions erroneously collected.
(2) Service with respect to which unemployment compensation is payable under an unemployment compensation system established by
an Act of Congress; provided, that the department is hereby authorized and directed to enter into agreements with the proper
agencies under such Act of Congress, which agreements shall become effective ten days after publication thereof in the manner
provided in section 96.11, subsection 2, for general rules, to provide reciprocal treatment to individuals who have, after acquiring potential rights to benefits
under this chapter, acquired rights to unemployment compensation under such Act of Congress, or who have, after acquiring potential rights to
unemployment compensation under such Act of Congress, acquired rights to benefits under this chapter.
(3) Agricultural labor. For purposes of this chapter, the term “agricultural labor” means any service performed prior to January 1, 1972, which was agricultural labor as defined in this subparagraph prior
to such date, provided that after December 31, 1977, this subparagraph shall not exclude from employment agricultural labor
specifically included as agricultural labor under the definition of employment in this subsection, but shall otherwise include remunerated service performed after December 31, 1971: (a) On a farm in the employ of any person in connection with cultivating the soil, or in connection with raising or harvesting
any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management
of livestock, bees, poultry, and fur-bearing animals and wildlife.
(b) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation,
improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and
other debris left by a hurricane, if the major part of such service is performed on a farm.
(c) In connection with the production or harvesting of any commodity defined as an agricultural commodity in section 15(g) of the Agricultural Marketing Act, as amended, 46 Stat. 1550, §3, 12 U.S.C. §1141j, or in connection with ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs,
or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes.
(d) (i) In the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading,
storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state,
any agricultural or horticultural commodity, but only if such operator produced more than one-half of the commodity with respect
to which such service is performed; (ii) In the employ of a group of operators of farms, or a cooperative organization of which such operators are members, in the
performance of service described in subparagraph subdivision (i), but only if such operators produced more than one-half of
the commodity with respect to which such service is performed;
(iii) The provisions of subparagraph subdivisions (i) and (ii) of this subparagraph division (d) of this subparagraph shall not
be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing
or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution
for consumption.
(e) On a farm operated for profit if such service is not in the course of the employer’s trade or business.
(f) The term “farm” includes livestock, dairy, poultry, fruit, fur-bearing animals, and truck farms, plantations, ranches, nurseries, ranges,
greenhouses, or other similar structures used primarily for the raising of agricultural or horticultural commodities, and
orchards.
(4) Domestic service in a private home prior to January 1, 1978, and after December 31, 1977, domestic service in a private home
not covered as domestic service under the definition of employment.
(5) Service performed by an individual in the employ of the individual’s son, daughter, or spouse, and service performed by a
child under the age of eighteen in the employ of the child’s father or mother.
(6) Service performed in the employ of a school, college, or university if such service is performed by a student who is enrolled
and is regularly attending classes at such school, college, or university or by the spouse of such student, if such spouse
is advised, at the time such spouse commences to perform such service, that the employment of such spouse to perform such
service is provided under a program to provide financial assistance to such student by such school, college, or university,
and such employment will not be covered by any program of unemployment insurance.
(7) Service performed by an individual who is enrolled at a nonprofit or public educational institution which normally maintains
a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where
its educational activities are carried on, as a student in a full-time program taken for credit at such institution, which
combines academic instruction with work experience, if the service is an integral part of the program and the institution
has so certified to the employer, except that this subparagraph does not apply to service performed in a program established
for or on behalf of an employer or group of employers.
(8) Service performed in the employ of a hospital if such service is performed by a patient of the hospital.
(9) Services performed by an individual, who is not treated as an employee, for a person who is not treated as an employer, under
either of the following conditions: (a) The services are performed by the individual as a salesperson and as a licensed real estate agent; substantially all of the
remuneration for the services is directly related to sales or other output rather than to the number of hours worked; and
the services are performed pursuant to a written contract between the individual and the person for whom the services are
performed, which provides that the individual will not be treated as an employee with respect to the services for federal
tax purposes.
(b) The services are performed by an individual engaged in the trade or business of selling or soliciting the sale of consumer
products to any buyer on a buy-sell basis or a deposit-commission basis, for resale by the buyer or another person in the
home or in a place other than a permanent retail establishment, or engaged in the trade or business of selling or soliciting
the sale of consumer products in the home or in a place other than a permanent retail establishment; substantially all of
the remuneration for the services is directly related to sales or other output rather than to the number of hours worked;
and the services are performed pursuant to a written contract between the individual and the person for whom the services
are performed, which provides that the individual will not be treated as an employee with respect to the services for federal
tax purposes.
(10) Services performed by an inmate of a correctional institution.
17. “Employment office” means a free public employment office, or branch thereof, operated by this state or maintained as a part of a state-controlled
system of public employment offices.
18. “Exhaustee” means an individual who, with respect to any week of unemployment in the individual’s eligibility period has received, prior
to such week, all of the regular benefits that were available to the individual under this chapter or any other state law, including dependents’ allowances and benefits payable to federal civilian employees and former armed
forces personnel under 5 U.S.C. ch. 85, in the individual’s current benefit year that includes such weeks. Provided that for the purposes of this subsection an individual shall be deemed to have received all of the regular benefits that were available to the individual, although
as a result of a pending appeal with respect to wages that were not considered in the original monetary determination in the
individual’s benefit year the individual may subsequently be determined to be entitled to add regular benefits, or: a. The individual’s benefit year having expired prior to such week, has no, or insufficient, wages and on the basis of which
the individual could establish a new benefit year that would include such week, and
b. The individual has no right to unemployment benefits or allowances under the Railroad Unemployment Insurance Act, the Trade
Expansion Act of 1962, the Automotive Products Trade Act of 1965, and such other federal laws as are specified in regulations
issued by the United States secretary of labor, and the individual has not received and is not seeking unemployment benefits
under the unemployment compensation law of Canada, but if the individual is seeking such benefits and the appropriate agency
finally determines that the individual is not entitled to benefits under such law the individual is considered an exhaustee.
19. a. “Extended benefit period” means a period which begins with the third week after a week for which there is a state “on” indicator, and ends with either of the following weeks, whichever occurs later: (1) The third week after the first week for which there is a state “off” indicator.
(2) The thirteenth consecutive week of such period.
b. However, an extended benefit period shall not begin by reason of a state “on” indicator before the fourteenth week following the end of a prior extended benefit period which was in effect with respect
to this state.
20. “Extended benefits” means benefits, including benefits payable to federal civilian employees and to former armed forces personnel pursuant to
5 U.S.C. ch. 85, payable to an individual under the provisions of this section for weeks of unemployment in the individual’s eligibility period.
21. “Fund” means the unemployment compensation fund established by this chapter, to which all contributions required and from which all benefits provided under this chapter shall be paid.
22. “Governmental entity” means a state, a state instrumentality, a political subdivision or an instrumentality of a political subdivision, or a combination
of one or more of the preceding.
23. “Hospital” means an institution which has been licensed, certified, or approved by the department of inspections, appeals, and licensing
as a hospital.
24. “Indian tribe” shall have the meaning given to the term pursuant to section 4(e) of the federal Indian Self-Determination and Education Assistance Act, Pub. L. No. 93-638, and shall include any subdivision, subsidiary, or business enterprise wholly owned by such an Indian tribe.
25. “Institution of higher education” means an educational institution which admits as regular students individuals having a certificate of graduation from a high
school, or the recognized equivalent of such certificate; is legally authorized in this state primarily to provide a program
of education beyond high school; provides an educational program for which it awards a bachelor’s or higher degree or provides
a program which is acceptable for full credit toward such a degree, a program of postgraduate or postdoctoral studies, or
a program of training to prepare students for gainful employment in a recognized occupation; and is a public or other nonprofit
institution.
26. “Insured work” means employment for employers.
27. “Nonprofit organization” means an organization described in the federal Internal Revenue Code, 26 U.S.C. §501(c)(3), which is exempt from income taxation
under 26 U.S.C. §501(a).
28. There is a state “off” indicator for a week if, for the period consisting of the week and the immediately preceding twelve weeks, the rate of insured
unemployment under the state law was less than five percent, or less than one hundred twenty percent of the average of the
rates for thirteen weeks ending in each of the two preceding calendar years, except that, notwithstanding any such provision
of this subsection, any week for which there would otherwise be a state “on” indicator shall continue to be such a week and shall not be determined to be a week for which there is a state “off” indicator.
29. There is a state “on” indicator for a week if the rate of insured unemployment under the state law for the period consisting of the week and the
immediately preceding twelve weeks equaled or exceeded five percent and equaled or exceeded one hundred twenty percent of
the average of the rates for the corresponding thirteen-week period ending in each of the two preceding calendar years.
30. “Public housing agency” means any agency described in section 3(b)(6) of the United States Housing Act of 1937, as amended through January 1, 1989.
31. “Rate of insured unemployment”, for purposes of determining state “on” indicator and state “off” indicator, means the percentage derived by dividing the average weekly number of individuals filing claims for regular benefits
in Iowa for weeks of unemployment with respect to the most recent thirteen consecutive week period, as determined by the department
on the basis of its reports to the United States secretary of labor, by the average monthly insured employment covered under
this chapter for the first four of the most recent six completed calendar quarters ending before the end of such thirteen-week period.
32. “Regular benefits” means benefits payable to an individual under this or under any other state law, including benefits payable to federal civilian
employees and to former armed forces personnel pursuant to 5 U.S.C. ch. 85, other than extended benefits.
33. “State” includes, in addition to the states of the United States, the District of Columbia, Canada, Puerto Rico, and the Virgin Islands.
34. “State law” means the unemployment insurance law of any state, approved by the United States secretary of labor under 26 U.S.C. §3304.
35. “Statewide average weekly wage” means the amount computed by the department at least once a year on the basis of the aggregate amount of wages reported by
employers in the preceding twelve-month period ending on December 31 and divided by the product of fifty-two times the average
mid-month employment reported by employers for the same twelve-month period. In determining the aggregate amount of wages
paid statewide, the department shall disregard any limitation on the amount of wages subject to contributions under this chapter.
36. “Taxable wages” means an amount of wages upon which an employer is required to contribute based upon wages that have been paid in this state
during a calendar year to an individual by an employer or the employer’s predecessor upon which the employer is required to
contribute, which equals the greater of the following: a. Thirty-three and one-third percent of the statewide average weekly wage that was used during the previous calendar year to
determine maximum weekly benefit amounts, multiplied by fifty-two and rounded to the next highest multiple of one hundred
dollars.
b. That portion of wages subject to a tax under a federal law imposing a tax against which credit may be taken for contributions
required to be paid into a state unemployment compensation fund.
37. “Totally unemployed”, “partially unemployed”, and “temporarily unemployed”. a. An individual shall be deemed “totally unemployed” in any week with respect to which no wages are payable to the individual and during which the individual performs no services.
b. An individual shall be deemed “partially unemployed” in any week in which either of the following apply: (1) While employed at the individual’s then regular job, the individual works less than the regular full-time week and in which
the individual earns less than the individual’s weekly benefit amount plus fifteen dollars.
(2) The individual, having been separated from the individual’s regular job, earns at odd jobs less than the individual’s weekly
benefit amount plus fifteen dollars.
c. An individual shall be deemed “temporarily unemployed” if for a period, verified by the department, not to exceed four consecutive weeks, the individual is unemployed due to a
plant shutdown, vacation, inventory, lack of work, or emergency from the individual’s regular job or trade in which the individual
worked full-time and will again work full-time, if the individual’s employment, although temporarily suspended, has not been
terminated.
38. “Unemployment compensation administration fund” means the unemployment compensation administration fund established by this chapter, from which administration expenses under this chapter shall be paid.
39. “United States” for the purposes of this section includes the states, the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands.
40. a. “Wages” means all remuneration for personal services, including commissions and bonuses and the cash value of all remuneration in
any medium other than cash. The reasonable cash value of remuneration in any medium other than cash shall be estimated and
determined in accordance with rules prescribed by the department. b. The term “wages” shall not include: (1) The amount of any payment, including any amount paid by an employer for insurance or annuities or into a fund to provide for
such payment, made to or on behalf of an employee or any of the employee’s dependents under a plan or system established by
an employer which makes provisions for the employer’s employees generally, or for the employer’s employees generally and their
dependents, or for a class, or classes of the employer’s employees, or for a class or classes of the employer’s employees
and their dependents, on account of retirement, sickness, accident disability, medical, or hospitalization expense in connection
with sickness or accident disability, or death.
(2) Any payment paid to an employee, including any amount paid by any employer for insurance or annuities or into a fund to provide
for any such payment, on account of retirement.
(3) Any payment on account of sickness or accident disability, or medical or hospitalization expense in connection with sickness
or accident disability made by an employer to, or on behalf of, an employee after the expiration of six calendar months following
the last calendar month in which the employee worked for such employer.
(4) Remuneration for agricultural labor paid in any medium other than cash.
(5) Any portion of the remuneration to a member of a limited liability company based on a membership interest in the company provided
that the remuneration is allocated among members, and among classes of members, in proportion to their respective investments
in the company. If the amount of remuneration attributable to a membership interest cannot be determined, the entire amount
of remuneration shall be deemed to be based on services performed.
41. “Week” means such period or periods of seven consecutive calendar days ending at midnight, or as the department may by regulations
prescribe.
42. “Weekly benefit amount”.
An individual’s “weekly benefit amount” means the amount of benefits the individual would be entitled to receive for one week of total unemployment. An individual’s
weekly benefit amount, as determined for the first week of the individual’s benefit year, shall constitute the individual’s
weekly benefit amount throughout such benefit year.
[C39, §
1551.25; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79,
81, §96.19;
81 Acts, ch 19, §9;
82 Acts, ch 1030, §3 – 7, 9,
ch 1126, §3]
83 Acts, ch 101, §9; 83 Acts, ch 190, §22 – 24, 26, 27; 86 Acts, ch 1245, §525, 935; 87 Acts, ch 222, §6, 7; 89 Acts, ch 117, §2; 92 Acts, ch 1045, §4; 95 Acts, ch 43, §3; 96 Acts, ch 1121, §9 – 11; 96 Acts, ch 1186, §20 – 23; 97 Acts, ch 38, §3, 4; 2001 Acts, ch 111, §3 – 6; 2004 Acts, ch 1175, §66; 2008 Acts, ch 1032, §182, 183, 201; 2009 Acts, ch 41, §263; 2009 Acts, ch 133, §24; 2013 Acts, ch 90, §23; 2016 Acts, ch 1011, §24 – 31; 2016 Acts, ch 1073, §20; 2017 Acts, ch 54, §25; 2018 Acts, ch 1080, §7, 8; 2020 Acts, ch 1062, §22, 94; 2020 Acts, ch 1069, §4
2021 Acts, ch 76, §22; 2022 Acts, ch 1021, §32, 33; 2022 Acts, ch 1032, §24; 2023 Acts, ch 19, §1861; 2025 Acts, ch 6, §18; 2025 Acts, ch 125, §1
Referred to in
§85.28, 85.31, 85.34, 85.37, 85.59, 93.1, 96.3, 96.4, 96.5, 96.7(2)(b), 96.8, 96.23, 96.40, 422.11A, 422.33
96.5 Causes for disqualification.
An individual shall be disqualified for benefits, regardless of the source of the individual’s wage credits:
1. Voluntary quitting.
If the individual has left work voluntarily without good cause attributable to the individual’s employer, if so found by the
department. But the individual shall not be disqualified if the department finds that: a. The individual left employment in good faith for the sole purpose of accepting other or better employment, which the individual
did accept, and the individual performed services in the new employment. Benefits relating to wage credits earned with the
employer that the individual has left shall be charged to the unemployment compensation fund. This paragraph applies to both
contributory and reimbursable employers, notwithstanding section 96.8, subsection 5.
b. The individual’s leaving was caused by the relocation of the individual’s spouse by the military. The employer’s account shall
not be charged for any benefits paid to an individual who leaves due to the relocation of a military spouse. Relief of charges
under this paragraph applies to both contributory and reimbursable employers, notwithstanding section 96.8, subsection 5.
c. The individual left employment for the necessary and sole purpose of taking care of a member of the individual’s immediate
family who was then injured or ill, and if after said member of the family sufficiently recovered, the individual immediately
returned to and offered the individual’s services to the individual’s employer, provided, however, that during such period
the individual did not accept any other employment.
d. The individual left employment because of illness, injury, or pregnancy upon the advice of a licensed and practicing physician
or physician assistant, and upon knowledge of the necessity for absence immediately notified the employer, or the employer
consented to the absence, and after recovering from the illness, injury, or pregnancy, when recovery was certified by a licensed
and practicing physician or physician assistant, the individual returned to the employer and offered to perform services and
the individual’s regular work or comparable suitable work was not available, if so found by the department, provided the individual
is otherwise eligible.
e. The individual left employment upon the advice of a licensed and practicing physician or physician assistant, for the sole
purpose of taking a member of the individual’s family to a place having a different climate, during which time the individual
shall be deemed unavailable for work, and notwithstanding during such absence the individual secures temporary employment,
and returned to the individual’s regular employer and offered the individual’s services and the individual’s regular work
or comparable work was not available, provided the individual is otherwise eligible.
f. The individual left the employing unit for not to exceed ten working days, or such additional time as may be allowed by the
individual’s employer, for compelling personal reasons, if so found by the department, and prior to such leaving had informed
the individual’s employer of such compelling personal reasons, and immediately after such compelling personal reasons ceased
to exist the individual returned to the individual’s employer and offered the individual’s services and the individual’s regular
or comparable work was not available, provided the individual is otherwise eligible; except that during the time the individual
is away from the individual’s work because of the continuance of such compelling personal reasons, the individual shall not
be eligible for benefits.
g. The individual left work voluntarily without good cause attributable to the employer under circumstances which did or would
disqualify the individual for benefits, except as provided in paragraph “a” of this subsection but, subsequent to the leaving, the individual worked in and was paid wages for insured work equal to ten times the individual’s
weekly benefit amount, provided the individual is otherwise eligible.
h. The individual has left employment in lieu of exercising a right to bump or oust a fellow employee with less seniority or
priority from the fellow employee’s job.
i. The individual is unemployed as a result of the individual’s employer selling or otherwise transferring a clearly segregable
and identifiable part of the employer’s business or enterprise to another employer which does not make an offer of suitable
work to the individual as provided under subsection 3. However, if the individual does accept, and works in and is paid wages for, suitable work with the acquiring employer, the
benefits paid which are based on the wages paid by the transferring employer shall be charged to the unemployment compensation
fund provided that the acquiring employer has not received, or will not receive, a partial transfer of experience under the
provisions of section 96.7, subsection 2, paragraph “b”. Relief of charges under this paragraph applies to both contributory and reimbursable employers, notwithstanding section 96.8, subsection 5.
j. (1) The individual is a temporary employee of a temporary employment firm who notifies the temporary employment firm of completion
of an employment assignment and who seeks reassignment. Failure of the individual to notify the temporary employment firm
of completion of an employment assignment within three working days of the completion of each employment assignment under
a contract of hire shall be deemed a voluntary quit unless the individual was not advised in writing of the duty to notify
the temporary employment firm upon completion of an employment assignment or the individual had good cause for not contacting
the temporary employment firm within three working days and notified the firm at the first reasonable opportunity thereafter. (2) To show that the employee was advised in writing of the notification requirement of this paragraph, the temporary employment
firm shall advise the temporary employee by requiring the temporary employee, at the time of employment with the temporary
employment firm, to read and sign a document that provides a clear and concise explanation of the notification requirement
and the consequences of a failure to notify. The document shall be separate from any contract of employment and a copy of
the signed document shall be provided to the temporary employee.
(3) For purposes of this lettered paragraph: (a) “Temporary employee” means an individual who is employed by a temporary employment firm to provide services to clients to supplement their workforce
during absences, seasonal workloads, temporary skill or labor market shortages, and for special assignments and projects.
(b) “Temporary employment firm” means a person engaged in the business of employing temporary employees.
2. Discharge for misconduct.
If the department finds that the individual has been discharged for misconduct in connection with the individual’s employment: a. The disqualification shall continue until the individual has worked in and has been paid wages for insured work equal to ten
times the individual’s weekly benefit amount, provided the individual is otherwise eligible.
b. Provided further, if gross misconduct is established, the department shall cancel the individual’s wage credits earned, prior
to the date of discharge, from all employers.
c. Gross misconduct is deemed to have occurred after a claimant loses employment as a result of an act constituting an indictable
offense in connection with the claimant’s employment, provided the claimant is duly convicted thereof or has signed a statement
admitting the commission of such an act. Determinations regarding a benefit claim may be redetermined within five years from
the effective date of the claim. Any benefits paid to a claimant prior to a determination that the claimant has lost employment
as a result of such act shall not be considered to have been accepted by the claimant in good faith.
d. For the purposes of this subsection, “misconduct” means a deliberate act or omission by an employee that constitutes a material breach of the duties and obligations arising
out of the employee’s contract of employment. Misconduct is limited to conduct evincing such willful or wanton disregard of
an employer’s interest as is found in deliberate violation or disregard of standards of behavior which the employer has the
right to expect of employees, or in carelessness or negligence of such degree of recurrence as to manifest equal culpability,
wrongful intent or evil design, or to show an intentional and substantial disregard of the employer’s interests or of the
employee’s duties and obligations to the employer. Misconduct by an individual includes but is not limited to all of the following: (1) Material falsification of the individual’s employment application.
(2) Knowing violation of a reasonable and uniformly enforced rule of an employer.
(3) Intentional damage of an employer’s property.
(4) Consumption of alcohol, illegal or nonprescribed prescription drugs, or an impairing substance in a manner not directed by
the manufacturer, or a combination of such substances, on the employer’s premises in violation of the employer’s employment
policies.
(5) Reporting to work under the influence of alcohol, illegal or nonprescribed prescription drugs, or an impairing substance in
an off-label manner, or a combination of such substances, on the employer’s premises in violation of the employer’s employment
policies, unless the individual is compelled to work by the employer outside of scheduled or on-call working hours.
(6) Conduct that substantially and unjustifiably endangers the personal safety of coworkers or the general public.
(7) Incarceration for an act for which one could reasonably expect to be incarcerated that results in missing work.
(8) Incarceration as a result of a misdemeanor or felony conviction by a court of competent jurisdiction.
(9) Excessive unexcused tardiness or absenteeism.
(10) Falsification of any work-related report, task, or job that could expose the employer or coworkers to legal liability or sanction
for violation of health or safety laws.
(11) Failure to maintain any license, registration, or certification that is reasonably required by the employer or by law, or
that is a functional requirement to perform the individual’s regular job duties, unless the failure is not within the control
of the individual.
(12) Conduct that is libelous or slanderous toward an employer or an employee of the employer if such conduct is not protected
under state or federal law.
(13) Theft of an employer or coworker’s funds or property.
(14) Intentional misrepresentation of time worked or work carried out that results in the individual receiving unearned wages or
unearned benefits.
3. Failure to accept work.
If the department finds that an individual has failed, without good cause, either to apply for available, suitable work when
directed by the department or to accept suitable work when offered that individual. The department shall, if possible, furnish
the individual with the names of employers which are seeking employees. The individual shall apply to and obtain the signatures
of the employers designated by the department on forms provided by the department. However, the employers may refuse to sign
the forms. The individual’s failure to obtain the signatures of designated employers, which have not refused to sign the forms,
shall disqualify the individual for benefits until requalified. To requalify for benefits after disqualification under this subsection, the individual shall work in and be paid wages for insured work equal to ten times the individual’s weekly benefit amount,
provided the individual is otherwise eligible. a. (1) In determining whether or not any work is suitable for an individual, the department shall consider the degree of risk involved
to the individual’s health, safety, and morals, the individual’s physical fitness, prior training, length of unemployment,
and prospects for securing local work in the individual’s customary occupation, the distance of the available work from the
individual’s residence, and any other factor which the department finds bears a reasonable relation to the purposes of this
paragraph. Work is suitable if the work meets all the other criteria of this paragraph and if the gross weekly wages for the
work equal or exceed the following percentages of the individual’s average weekly wage for insured work paid to the individual
during that quarter of the individual’s base period in which the individual’s wages were highest: (a) One hundred percent, if the work is offered during the first week of unemployment.
(b) Ninety percent, if the work is offered during the second through the third week of unemployment.
(c) Eighty percent, if the work is offered during the fourth through the fifth week of unemployment.
(d) Seventy percent, if the work is offered during the sixth through the eighth week of unemployment.
(e) Sixty percent, if the work is offered after the eighth week of unemployment.
(2) However, the provisions of this paragraph shall not require an individual to accept employment below the federal minimum wage.
b. Notwithstanding any other provision of this chapter, no work shall be deemed suitable and benefits shall not be denied under this chapter to any otherwise eligible individual for refusing to accept new work under any of the following conditions: (1) If the position offered is vacant due directly to a strike, lockout, or other labor dispute;
(2) If the wages, hours, or other conditions of the work offered are substantially less favorable to the individual than those
prevailing for similar work in the locality;
(3) If as a condition of being employed, the individual would be required to join a company union or to resign from or refrain
from joining any bona fide labor organization.
4. Labor disputes.
a. For any week with respect to which the department finds that the individual’s total or partial unemployment is due to a stoppage
of work which exists because of a labor dispute at the factory, establishment, or other premises at which the individual is
or was last employed, provided that this subsection shall not apply if it is shown to the satisfaction of the department that: (1) The individual is not participating in or financing or directly interested in the labor dispute which caused the stoppage
of work; and
(2) The individual does not belong to a grade or class of workers of which, immediately before the commencement of the stoppage,
there were members employed at the premises at which the stoppage occurs, any of whom are participating in or financing or
directly interested in the dispute.
b. Provided, that if in any case separate branches of work which are commonly conducted as separate businesses in separate premises
are conducted in separate departments of the same premises, each such department shall, for the purposes of this subsection, be deemed to be a separate factory, establishment, or other premises.
5. Other compensation.
a. For any week with respect to which the individual is receiving or has received payment in the form of any of the following: (1) Wages in lieu of notice, separation allowance, severance pay, or dismissal pay.
(2) Compensation for temporary disability under the workers’ compensation law of any state or under a similar law of the United
States.
(3) A governmental or other pension, retirement or retired pay, annuity, or any other similar periodic payment made under a plan
maintained or contributed to by a base period or chargeable employer where, except for benefits under the federal Social Security Act or the federal Railroad Retirement Act of 1974 or the corresponding provisions of prior law, the plan’s eligibility requirements or benefit payments are affected by the
base period employment or the remuneration for the base period employment. However, this subparagraph shall only be applicable
if the base period employer has made one hundred percent of the contributions to the plan.
b. Provided, that if the remuneration is less than the benefits which would otherwise be due under this chapter, the individual is entitled to receive for the week, if otherwise eligible, benefits reduced by the amount of the remuneration.
Provided further, if benefits were paid for any week under this chapter for a period when benefits, remuneration, or compensation under paragraph “a”, subparagraph (1), (2), or (3), were paid on a retroactive basis for the same period, or any part thereof, the department
shall recover the excess amount of benefits paid by the department for the period, and no employer’s account shall be charged
with benefits so paid. However, compensation for service-connected disabilities or compensation for accrued leave based on
military service by the beneficiary with the armed forces of the United States, irrespective of the amount of the benefit,
does not disqualify any individual otherwise qualified from any of the benefits contemplated herein. A deduction shall not
be made from the amount of benefits payable for a week for individuals receiving federal social security pensions to take
into account the individuals’ contributions to the pension program.
6. Benefits from other state.
For any week with respect to which or a part of which an individual has received or is seeking unemployment benefits under
an unemployment compensation law of another state or of the United States, provided that if the appropriate agency of such
other state or of the United States finally determines that the individual is not entitled to such unemployment benefits,
this disqualification shall not apply.
7. Vacation pay.
a. When an employer makes a payment or becomes obligated to make a payment to an individual for vacation pay, or for vacation
pay allowance, or as pay in lieu of vacation, such payment or amount shall be deemed wages as defined in section 96.1A, subsection 40, and shall be applied as provided in paragraph “c” of this subsection 7.
b. When, in connection with a separation or layoff of an individual, the individual’s employer makes a payment or payments to
the individual, or becomes obligated to make a payment to the individual as, or in the nature of, vacation pay, or vacation
pay allowance, or as pay in lieu of vacation. The amount of a payment or obligation to make payment, is deemed wages as defined
in section 96.1A, subsection 40, and shall be applied as provided in paragraph “c” of this subsection 7.
c. Of the wages described in paragraph “a” or paragraph “b”, a sum equal to the wages of such individual for a normal workday shall be attributed to, or deemed to be payable to the
individual with respect to, the first and each subsequent workday in such period until such amount so paid or owing is exhausted,
not to exceed five workdays. Any individual receiving or entitled to receive wages as provided herein shall be ineligible
for benefits for any week in which the sums equal or exceed the individual’s weekly benefit amount. If the amount is less
than the weekly benefit amount of such individual, the individual’s benefits shall be reduced by such amount.
d. Notwithstanding contrary provisions in paragraphs “a”, “b”, and “c”, if an individual is separated from employment and is scheduled to receive vacation payments during the period of unemployment
attributable to the employer, then payments made by the employer to the individual or an obligation to make a payment by the
employer to the individual for vacation pay, vacation pay allowance or pay in lieu of vacation shall not be deemed wages as
defined in section 96.1A, subsection 40, for any period in excess of five workdays and such payments or the value of such obligations shall not be deducted for any
period in excess of one week from the unemployment benefits the individual is otherwise entitled to receive under this chapter.
e. If an employer pays or is obligated to pay a bonus to an individual at the same time the employer pays or is obligated to
pay vacation pay, a vacation pay allowance, or pay in lieu of vacation, the bonus shall not be deemed wages for purposes of
determining benefit eligibility and amount, and the bonus shall not be deducted from unemployment benefits the individual
is otherwise entitled to receive under this chapter.
8. Administrative penalty.
If the department finds that, with respect to any week of an insured worker’s unemployment for which such person claims credit
or benefits, such person has, within the thirty-six calendar months immediately preceding such week, with intent to defraud
by obtaining any benefits not due under this chapter, willfully and knowingly made a false statement or misrepresentation, or willfully and knowingly failed to disclose a material
fact; such person shall be disqualified for the week in which the department makes such determination, and forfeit all benefit
rights under the unemployment compensation law for a period of not more than the remaining benefit period as determined by
the department according to the circumstances of each case. Any penalties imposed by this subsection shall be in addition to those otherwise prescribed in this chapter.
9. Athletes — disqualified.
Services performed by an individual, substantially all of which consist of participating in sports or athletic events or training
or preparing to so participate, for any week which commences during the period between two successive sport seasons or similar
periods, if such individual performs such services in the first of such seasons or similar periods and there is a reasonable
assurance that such individual will perform such services in the later of such season or similar periods.
10. Aliens — disqualified.
For services performed by an alien unless such alien is an individual who was lawfully admitted for permanent residence at
the time such services were performed, was lawfully present for the purpose of performing such services, or was permanently
residing in the United States under color of law at the time such services were performed, including an alien who is lawfully
present in the United States as a result of the application of the provisions of section 212(d)(5) of the Immigration and
Nationality Act. Any data or information required of individuals applying for benefits to determine whether benefits are not
payable to them because of their alien status shall be uniformly required from all applicants for benefits. In the case of
an individual whose application for benefits would otherwise be approved, no determination that benefits to such individual
are not payable because of the individual’s alien status shall be made except upon a preponderance of the evidence.
11. Incarceration — disqualified.
a. If the department finds that the individual became separated from employment due to the individual’s incarceration in a jail,
municipal holding facility, or correctional institution or facility, unless the department finds all of the following: (1) The individual notified the employer that the individual would be absent from work due to the individual’s incarceration prior
to any such absence.
(2) Criminal charges relating to the incarceration were not filed against the individual, all criminal charges against the individual
relating to the incarceration were dismissed, or the individual was found not guilty of all criminal charges relating to the
incarceration.
(3) The individual reported back to the employer within two work days of the individual’s release from incarceration and offered
services.
(4) The employer rejected the individual’s offer of services.
b. A disqualification under this subsection shall continue until the individual has worked in and has been paid wages for insured
work equal to ten times the individual’s weekly benefit amount, provided the individual is otherwise eligible.
12. Supplemental part-time employment.
If the department finds that an individual is disqualified for benefits under subsection 1 or 2 based on the nature of the individual’s separation from supplemental part-time employment, all wages paid by the supplemental
part-time employer to that individual in any quarter which are chargeable following a disqualifying separation under subsection 1 or 2 shall not be considered wages credited to the individual until such time as the individual meets the conditions of requalification
as provided for in this chapter, or until the period of disqualification provided for in this chapter has elapsed.
13. Overpayment resulting in disqualification.
If the department finds that an individual has received benefits by reason of misrepresentation pursuant to section 96.16, such individual shall be disqualified for benefits until the balance of the benefits received by the individual due to misrepresentation,
including all penalties, interest, and lien fees, is paid in full.
14. Marijuana or controlled substance use in the workplace — disqualified.
b. If the department finds that the individual became separated from employment due to ingesting marijuana in the workplace,
working while under the influence of marijuana, or testing positive for any other controlled substance, for which the individual
did not have a current prescription or which the individual was otherwise using unlawfully, under a drug testing policy pursuant
to section 730.5 or any other procedures provided by federal statutes, federal regulations, or orders issued pursuant to federal law.
c. A disqualification under this subsection shall continue until the individual has worked in and has been paid wages for insured work equal to ten times the individual’s
weekly benefit amount, provided the individual is otherwise eligible.
[C39, §
1551.11; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79,
81, §96.5;
81 Acts, ch 19, §2]
83 Acts, ch 190, §9, 10, 27; 85 Acts, ch 99, §2; 86 Acts, ch 1166, §1; 87 Acts, ch 78, §1; 90 Acts, ch 1261, §28; 91 Acts, ch 45, §3, 4; 92 Acts, ch 1045, §1, 2; 95 Acts, ch 109, §2; 96 Acts, ch 1121, §2; 96 Acts, ch 1186, §23; 97 Acts, ch 132, §1; 2001 Acts, ch 111, §1, 6; 2007 Acts, ch 22, §26, 27; 2007 Acts, ch 215, §245, 258; 2008 Acts, ch 1032, §201; 2010 Acts, ch 1048, §1; 2017 Acts, ch 70, §1 – 3, 5; 2018 Acts, ch 1080, §2, 3; 2018 Acts, ch 1169, §21; 2020 Acts, ch 1062, §87; 2020 Acts, ch 1116, §1; 2022 Acts, ch 1066, §3; 2022 Acts, ch 1136, §4 – 6; 2023 Acts, ch 66, §21
96.14 Priority — refunds.
1. Interest.
Any employer who fails to pay any contribution and fails to pay the contribution at the time required by this chapter and the rules of the department, shall pay to the department in addition to the contribution, interest on the contribution
at the rate of one percent per month and one-thirtieth of one percent for each day or fraction thereof computed from the date
upon which the contribution should have been paid.
2. Penalties.
Any employer who shall fail to file a report of wages paid to each of the employer’s employees for any period in the manner
and within the time required by this chapter and the rules of the department or any employer who the department finds has filed an insufficient report and fails to file
a sufficient report within thirty days after a written request from the department to do so shall pay a penalty to the department. a. The penalty shall become effective with the first day the report is delinquent or, where a report is insufficient, with the
thirty-first day following the written request for a sufficient report.
b. The penalty for failing to file a sufficient report shall be in addition to any penalty incurred for a delinquent report where
the delinquent report is also insufficient.
c. The amount of the penalty for delinquent and insufficient reports shall be computed based on total wages in the period for
which the report was due and shall be computed as follows:
d. A penalty shall not be less than thirty-five dollars for each delinquent or insufficient report. Interest, penalties, and
cost shall be collected by the department in the same manner as provided by this chapter for contributions.
e. If the department finds that any employer has willfully failed to pay any contribution or part thereof when required by this chapter and the rules of the department, with intent to defraud the department, then such employer shall in addition to such contribution
or part thereof, pay a contribution equal to fifty percent of the amount of such contribution or part thereof, as the case
may be.
f. If any tendered payment of any amount due in the form of a check, draft, or money order is not honored when presented to a
financial institution, any costs assessed to the department by the financial institution and a fee of thirty dollars shall
be assessed to the employer.
g. The department may cancel any interest or penalties if it is shown to the satisfaction of the department that the failure
to pay a required contribution or to file a required report was not the result of negligence, fraud, or intentional disregard
of the law or the rules of the department.
3. Lien of contributions — collection.
a. Whenever any employer liable to pay contributions refuses or neglects to pay the same, the amount, including any interest,
together with the costs that may accrue in addition thereto, shall be a lien in favor of the state upon all property and rights
to property, whether real or personal, belonging to said employer. An assessment of the unpaid contributions, interest and
penalty shall be applied as provided in section 96.7, subsection 3, paragraphs “a” and “b”, and the lien shall attach as of the date the assessment is mailed or personally served upon the employer and shall continue
for ten years, or until the liability for the amount is satisfied, unless sooner released or otherwise discharged. The lien
may, within ten years from the date the lien attaches, be extended for up to an additional ten years by filing a notice during
the ninth year with the appropriate county official of any county. However, the department may release any lien, when after
diligent investigation and effort it determines that the amount due is not collectible.
b. In order to preserve the lien attached to any property situated in a county under paragraph “a” against subsequent mortgagees, purchasers, or judgment creditors for value and without notice of the lien, the department
shall file with the recorder of the county in which the property is located, a notice of the lien.
c. The county recorder of each county shall prepare and keep in the recorder’s office an index containing the applicable entries
specified in sections 558.49 and 558.52 and showing the following data, under the names of employers, arranged alphabetically: (1) The name of the employer.
(2) The name “State of Iowa” as claimant.
(3) Time notice of lien was filed for recording.
(4) Date of notice.
(5) Amount of lien then due.
(6) When satisfied.
d. The recorder shall endorse on each notice of lien the day, hour, and minute when filed for recording and the document reference
number, shall index the notice in the index, and shall record the lien in the manner provided for recording real estate mortgages.
The lien is effective from the time of the indexing of the lien.
e. The department shall pay recording fees as provided in section 331.604, for the recording of the lien, or for its satisfaction.
f. Upon the payment of contributions as to which the department has filed notice with a county recorder, the department shall
forthwith file with said recorder a satisfaction of said contributions and the recorder shall enter said satisfaction on the
notice on file in the recorder’s office and indicate said fact on the index aforesaid.
g. The department shall, substantially as provided in this chapter and chapter 626, proceed to collect all contributions as soon as practicable after they become delinquent, except that no property of the
employer is exempt from payment of the contributions.
h. If, after due notice, any employer defaults in any payment of contributions or interest thereon, the amount due may be collected
by civil action in the name of the department and the employer adjudged in default shall pay the costs of such action. Civil
actions brought under this section to collect contributions or interest thereon from an employer shall be heard by the court at the earliest possible date and
shall be entitled to preference upon the calendar of the court over all other civil actions except petitions for judicial
review under this chapter and cases arising under the workers’ compensation law of this state.
i. It is expressly provided that the remedies of the state under this section shall be cumulative and that no action taken by the department shall be construed to be an election on the part of the state
or any of its officers to pursue any remedy under this section to the exclusion of any other remedy provided by law.
j. The courts of this state shall recognize and enforce liabilities for unemployment contributions, penalties, interest, and
benefit overpayments imposed by other states which extend a like comity to this state. The department may sue in the courts
of any other jurisdiction which extends such comity to collect unemployment contributions, penalties, interest, and benefit
overpayments due this state. The officials of other states which, by statute or otherwise, extend a like comity to this state
may sue in the district court to collect for such contributions, penalties, interest, and benefit overpayments. In any such
case the director, as agent for and on behalf of any other state, may institute and conduct such suit for such other state.
Venue of such proceedings shall be the same as for actions to collect delinquent contributions, penalties, interest, and benefit
overpayments due under this chapter. A certificate by the secretary of any such state attesting the authority of such official to collect the contributions,
penalties, interest, and benefit overpayments is conclusive evidence of such authority. The requesting state shall pay the
court costs.
k. If a political subdivision or a political subdivision instrumentality becomes delinquent in the payment of contributions,
any payments owed as a government employer, penalty, interest, and costs for more than two calendar quarters, the amount of
such delinquency shall be deducted from any further moneys due the employer by the state. Such deduction shall be made by
the director of the department of administrative services upon certification of the amount due. A copy of the certification
will be mailed to the employer.
l. If an amount due from a governmental entity of this state remains due and unpaid for a period of one hundred twenty days after
the due date, the director shall take action as necessary to collect the amount and shall levy against any funds due the governmental
entity from the state treasurer, director of the department of administrative services, or any other official or agency of
this state, or against an account established by the entity in any bank. The official, agency, or bank shall deduct the amount
certified by the director from any accounts or deposits or any funds due the delinquent governmental entity without regard
to any prior claim and shall promptly forward the amount to the director for the fund. However, the director shall notify
the delinquent entity of the director’s intent to file a levy by certified mail at least ten days prior to filing the levy
on any funds due the entity from any state official or agency.
4. Priorities under legal dissolutions or distributions.
In the event of any distribution of an employer’s assets pursuant to an order of any court under the laws of this state, including
any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, contributions
then or thereafter due shall be paid in full prior to all other claims except taxes and claims for wages preferred as provided
by statute. In the event of an employer’s adjudication in bankruptcy, judicially confirmed extension proposal, or composition,
under the federal Bankruptcy Act of 1898, as amended, contributions then or thereafter due shall be entitled to such priority as is provided in section 64 “a” of that Act, 11 U.S.C. §507.
5. Refunds, compromises, and settlements.
If the department finds that an employer has paid contributions, interest on contributions, or penalties, which have been
erroneously paid or if the employer has overpaid contributions because the employer’s contribution rate was subsequently reduced
pursuant to section 96.7, subsection 2, paragraph “e”, solely due to benefits initially charged against but later removed from an employer’s account, and the employer has filed
an application for refund, the department shall refund the erroneous payment or overpayment. Refunds so made shall be charged
to the fund to which the collections have been credited, and shall be paid to the employer without interest. A claim for refund
shall be made within three years from the date of payment. For like cause, refunds, compromises, and settlements may be made
by the department on its own initiative within three years of the date of the payment or assessment. If the department finds
that the contribution that has been assessed against an employer is of doubtful collectibility or may not be collected in
full, the department may institute a proceeding in the district court in the county in which the employer against which the
tax is levied is located, requesting authority to compromise the contribution. Notice of the filing of an application shall
be given to the interested parties as the court may prescribe. The court upon hearing may authorize the department to compromise
and settle its claim for the contribution and shall fix the amount to be received by the department in full settlement of
the claim and shall authorize the release of the department’s lien for the contribution.
6. Nonresident employing units.
Any employing unit which is a nonresident of the state of Iowa and for which services are performed in insured work within
the state of Iowa and any resident employer for which such services are performed and who thereafter leaves the state of Iowa
by having such services performed within the state of Iowa shall be deemed: a. To agree that such employing unit shall be subject to the jurisdiction of the district court of the state of Iowa over all
civil actions and proceedings against such employing unit for all purposes of this chapter, and
b. To appoint the secretary of state of this state as its lawful attorney upon whom may be served all original notices of suit
and other legal processes pertaining to such actions and proceedings, and
c. To agree that any original notice of suit or any other legal process so served upon such nonresident employing unit shall
be of the same legal force and validity as if personally served on it in this state.
7. Original notice — form.
The original notice of suit filed with the secretary of state shall be in form and substance the same as now provided in suits
against residents of this state, except that the part of the notice pertaining to the return day shall be in substantially
the following form:
And unless you appear and defend in the district court of Iowa in and for ........................ county at the courthouse in ........................, Iowa, before noon of the sixtieth day following the filing of this notice with the secretary of state of this state, you
will be adjudged in default, your default entered of record, and judgment rendered against you for the relief sought in plaintiff’s
petition.
8. Manner of service.
Plaintiff in any such action shall cause the original notice of suit to be served by doing all of the following: a. Filing a copy of the original notice of suit with the secretary of state, together with a fee of four dollars.
b. Mailing to the defendant, and to each of the defendants if more than one, within ten days after filing the notice with the
secretary of state, by restricted certified mail addressed to the defendant at the defendant’s last known residence or place
of abode, a notification of the filing with the secretary of state.
9. Notification to nonresident — form.
The notification, provided for in subsection 7, shall be in substantially the following form:
10. Optional notification.
In lieu of mailing said notification to the defendant in a foreign state, plaintiff may cause said notification to be personally
served in the foreign state on the defendant by any adult person not a party to the suit, by delivering said notification
to the defendant or by offering to make such delivery in case defendant refuses to accept delivery.
11. Proof of service.
Proof of the filing of a copy of said original notice of suit with the secretary of state, and proof of the mailing or personal
delivery of said notification to said nonresident shall be made by affidavit of the party doing said acts. All affidavits
of service shall be endorsed upon or attached to the originals of the papers to which they relate. All proofs of service,
including the restricted certified mail return receipt, shall be forthwith filed with the clerk of the district court.
12. Actual service within this state.
The foregoing provisions relative to service of original notice of suit on nonresidents shall not be deemed to prevent actual
personal service in this state upon the nonresident in the time, manner, form, and under the conditions provided for service
on residents.
13. Venue of actions.
Actions against nonresidents as contemplated by this law may be brought in Polk county or in the county in which such services
were performed.
14. Continuances.
The court in which such action is pending shall grant such continuances to a nonresident defendant as may be necessary to
afford the defendant reasonable opportunity to defend said action.
15. Duty of secretary of state.
The secretary of state shall keep a record of all notices of suit filed with the secretary, shall not permit said filed notices
to be taken from the secretary’s office except on an order of court, and shall, on request, and without fee, furnish any defendant
with a certified copy of the notice in which the person is a defendant.
16. Injunction upon nonpayment.
Any employer or employing unit refusing or failing to make and file required reports or records, or to pay any contributions,
interest, or penalty under the provisions of this chapter, after ten days’ written notice sent by the department to the employer’s or employing unit’s last known address by certified
mail, may be enjoined from operating any business in the state while in violation of this chapter upon the complaint of the department in the district court of a county in which the employer or employing unit has or had
a place of business within the state, and any temporary injunction enjoining the continuance of such business may be granted
without notice and without a bond being required from the department. Such injunction may enjoin any employer or employing
unit from operating a business unit until the delinquent contributions, interest, or penalties shall have been made and filed
or paid; or the employer shall have furnished a good and sufficient bond conditioned upon the payment of such delinquencies
in such an amount and containing such terms as may be determined by the court; or the employer has entered into a plan for
the liquidation of the business to pay for such delinquencies as the court may approve, provided that such injunction may
be reinstated upon the employer’s failure to comply with the terms of said plan.
17. Employer subpoena cost and penalty.
An employer who is served with a subpoena pursuant to section 96.11, subsection 7, for the investigation of an employer liability issue, to complete audits, to secure reports, or to assess contributions
shall pay all costs associated with the subpoena, including service fees and court costs. The department shall penalize an
employer in the amount of two hundred fifty dollars if that employer refused to honor a subpoena or negligently failed to
honor a subpoena. The cost of the subpoena and any penalty shall be collected in the manner provided in subsection 3 of this section.
[C39, §
1551.20; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79,
81,
S81, §96.14;
81 Acts, ch 21, §3,
ch 117, §1205]
84 Acts, ch 1255, §8; 87 Acts, ch 115, §12; 90 Acts, ch 1168, §11; 91 Acts, ch 45, §11; 91 Acts, ch 191, §1; 94 Acts, ch 1116, §1; 96 Acts, ch 1121, §8; 96 Acts, ch 1186, §23; 2000 Acts, ch 1058, §56; 2001 Acts, ch 44, §3; 2003 Acts, ch 145, §286; 2007 Acts, ch 22, §28; 2008 Acts, ch 1032, §180; 2008 Acts, ch 1170, §2 – 5; 2009 Acts, ch 27, §2; 2015 Acts, ch 30, §35; 2016 Acts, ch 1011, §23; 2020 Acts, ch 1087, §1; 2021 Acts, ch 76, §24; 2022 Acts, ch 1021, §35, 36; 2022 Acts, ch 1032, §26 – 29
96.40 Voluntary shared work program.
1. An employer who wishes to participate in the shared work unemployment compensation program established under this section shall submit a written shared work plan in a form acceptable to the department for approval. a. As a condition for approval by the department, a participating employer shall agree to furnish the department with reports
relating to the operation of the shared work plan as requested by the department.
b. The employer shall monitor and evaluate the operation of the established shared work plan as requested by the department and
shall report the findings to the department.
2. The department may approve a shared work plan if all of the following conditions are met: a. The employer has filed all reports required to be filed under this chapter for all past and current periods and has paid all contributions due for all past and current periods.
b. The plan certifies that the aggregate reduction in work hours is in lieu of layoffs which would have affected at least ten
percent of the employees in the affected unit or units to which the plan applies and which would have resulted in an equivalent
reduction in work hours. The employer provides an estimate of the number of layoffs that would occur absent participation
in the program. “Affected unit” means a specified plant, department, shift, or other definable unit.
c. The employees in the affected unit are identified by name and social security number and consist of at least five individuals.
d. The shared work plan reduces the normal weekly hours of work for an employee in the affected unit by not less than twenty
percent and not more than fifty percent with a corresponding reduction in wages.
e. The reduction in hours and corresponding reduction in wages must be applied equally to all employees in the affected unit
for each week reported.
f. The plan provides that fringe benefits will continue to be provided to employees in affected units as though their workweeks
had not been reduced or to the same extent as other employees not participating in the program. “Fringe benefits” means employer-provided health benefits and retirement benefits under a defined benefit plan or a defined contribution plan
pursuant to the Internal Revenue Code.
g. The plan will not serve as a subsidy of seasonal employment during the off season, nor as a subsidy of temporary part-time
or intermittent employment.
h. The employer certifies that the employer will not hire additional part-time or full-time employees for the affected work force
while the program is in operation.
i. The duration of the shared work plan will not exceed fifty-two weeks.
j. The plan is approved in writing by the collective bargaining representative for each employee organization or union which
has members in the affected unit, and the plan provides for notification to employees in advance of participation.
k. Participation by the employer shall be consistent with applicable federal and state laws.
l. The reduction in work hours for employees was not based on a work week exceeding forty hours.
3. The employer shall submit a shared work plan to the department for approval at least thirty days prior to the proposed implementation
date.
4. The department may revoke approval of a shared work plan and terminate the plan if the department determines that the shared
work plan is not being executed according to the terms and intent of the shared work unemployment compensation program, or
if it is determined by the department that the approval of the shared work plan was based, in whole or in part, upon information
contained in the plan which was either false or substantially misleading.
5. Approval of a shared work plan shall be revoked if the employer lays off any employee, whether the employee is employed within
an affected unit or not, while participating in the shared work unemployment compensation program.
6. An employer may file an appeal in writing from a denial or approval of a plan or revocation of an approved plan by the department
within thirty days from the date of the decision.
7. An individual who is otherwise entitled to receive regular unemployment compensation benefits under this chapter shall be eligible to receive shared work benefits with respect to any week in which the department finds all of the following: a. The individual is employed as a member of an affected unit subject to a shared work plan that was approved before the week
in question and is in effect for that week.
b. The individual is able to work, available for work, and works all available hours with the participating employer.
c. The individual’s normal weekly hours of work have been reduced by at least twenty percent but not more than fifty percent,
with a corresponding reduction in wages.
8. The department shall not deny shared work benefits for any week to an otherwise eligible individual by reason of the application
of any provision of this chapter which relates to availability for work, active search for work, or refusal to apply for or accept work with an employer other
than the participating employer under the plan.
9. The department shall pay an individual who is eligible for shared work benefits under this section a weekly shared work benefit amount equal to the individual’s regular weekly benefit amount for a period of total unemployment,
less any deductible amounts under this chapter except wages received from any employer, multiplied by the full percentage of reduction in the individual’s hours as set
forth in the employer’s shared work plan. If the shared work benefit amount calculated under this subsection is not a multiple of one dollar, the department shall round the amount so calculated to the next lowest multiple of one dollar.
An individual shall be eligible for shared work benefits for any week in which the individual performs paid work for the participating
employer for a number of hours equal to not less than twenty percent and not more than fifty percent of the normal weekly
hours of work for the employee.
10. An individual shall not be entitled to receive shared work benefits and regular unemployment compensation benefits in an aggregate
amount which exceeds the maximum total amount of benefits payable to that individual in a benefit year as provided under section 96.3, subsection 5, paragraph “a”.
11. a. All benefits paid under a shared work plan shall be charged in the manner provided in this chapter for the charging of regular benefits. b. An employer may provide as part of the plan a training program the employees may attend during the hours that have been reduced.
Such a training program may include a training program funded under the federal Workforce Innovation and Opportunity Act, Pub. L. No. 113-128. If the employer is able to show that the training program will provide a substantive increase in the workplace and employability
skills of the employee so as to reduce the potential for future periods of unemployment, the department shall relieve the
employer of charges for benefits paid to the individual attending training under the plan. The employee may attend the training
at the work site utilizing internal resources, provided the training is outside of the normal course of employment, or in
conjunction with an educational institution.
12. An individual who has received all of the shared work benefits and regular unemployment compensation benefits available in
a benefit year shall be considered an exhaustee, as defined in section 96.1A, subsection 18, for purposes of the extended benefit program administered pursuant to section 96.29.
13. A part-time employee shall be eligible for shared work unemployment compensation program benefits, provided that the employee
meets all other requirements in this section.
91 Acts, ch 197, §1; 94 Acts, ch 1066, §7; 96 Acts, ch 1186, §23; 97 Acts, ch 38, §5; 2008 Acts, ch 1032, §201; 2009 Acts, ch 22, §7; 2009 Acts, ch 179, §111, 112; 2010 Acts, ch 1110, §1; 2014 Acts, ch 1034, §1 – 4; 2020 Acts, ch 1062, §91; 2020 Acts, ch 1088, §2 – 5; 2021 Acts, ch 76, §25; 2022 Acts, ch 1136, §8, 9