House Amendment 8574
PAG LIN
1 1 Amend House File 2693 as follows:
1 2 #1. Page 1, line 13, by inserting after the word
1 3 <b.> the following: <(1)>.
1 4 #2. Page 1, line 27, by striking the words <not
1 5 participating in the initial determination>.
1 6 #3. Page 1, line 27, by inserting after the word
1 7 <shall> the following: <not>.
1 8 #4. Page 1, by inserting after line 28 the
1 9 following:
1 10 <(2) An accounting firm, agent, unemployment
1 11 insurance accounting firm, or other entity or
1 12 individual who represents an employer in unemployment
1 13 claim matters and demonstrates a continuous pattern of
1 14 failing to participate in the initial determinations
1 15 to award benefits, as determined and defined by rule
1 16 by the department, shall be denied permission by the
1 17 department to represent any employers in unemployment
1 18 insurance matters.>
1 19 #5. Page 1, by inserting before line 29 the
1 20 following:
1 21 <Sec. . Section 96.14, subsection 2, paragraph
1 22 d, Code Supplement 2007, is amended to read as
1 23 follows:
1 24 d. A penalty shall not be less than ten dollars
1 25 for the first delinquent report or the first
1 26 insufficient report not made sufficient within thirty
1 27 days after a request to do so. The penalty shall not
1 28 be less than twenty=five dollars for the second
1 29 delinquent or insufficient report, and not less than
1 30 fifty thirty=five dollars for each delinquent or
1 31 insufficient report thereafter, until four consecutive
1 32 calendar quarters of reports are timely and
1 33 sufficiently filed. Interest, penalties, and cost
1 34 shall be collected by the department in the same
1 35 manner as provided by this chapter for contributions.
1 36 Sec. . Section 96.14, subsection 2, Code
1 37 Supplement 2007, is amended by adding the following
1 38 new paragraph:
1 39 NEW PARAGRAPH. ee. If any tendered payment of any
1 40 amount due in the form of a check, draft, or money
1 41 order is not honored when presented to a financial
1 42 institution, any costs assessed to the department by
1 43 the financial institution and a fee of thirty dollars
1 44 shall be assessed to the employer.
1 45 Sec. . Section 96.14, Code Supplement 2007, is
1 46 amended by adding the following new subsection:
1 47 NEW SUBSECTION. 17. EMPLOYER SUBPOENA COST AND
1 48 PENALTY. An employer who is served with a subpoena
1 49 pursuant to section 96.11, subsection 7, for the
1 50 investigation of an employer liability issue, to
2 1 complete audits, to secure reports, or to assess
2 2 contributions shall pay all costs associated with the
2 3 subpoena, including service fees and court costs. The
2 4 department shall penalize an employer in the amount of
2 5 two hundred fifty dollars if that employer refused to
2 6 honor a subpoena or negligently failed to honor a
2 7 subpoena. The cost of the subpoena and any penalty
2 8 shall be collected in the manner provided in section
2 9 96.14, subsection 3.
2 10 Sec. . EFFECTIVE DATE. The sections of this
2 11 Act amending section 96.14 take effect January 1,
2 12 2009.>
2 13 #6. Title page, line 2, by inserting after the
2 14 word <adjudications> the following: <and unemployment
2 15 insurance tax penalties, and providing an effective
2 16 date>.
2 17
2 18
2 19
2 20 COMMITTEE ON LABOR
2 21 R. OLSON of Polk, CHAIRPERSON
2 22 HF 2693.301 82
2 23 ak/rj/21096
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