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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