Senate
File
2296
H-8138
Amend
Senate
File
2296,
as
passed
by
the
Senate,
as
follows:
1
1.
By
striking
everything
after
the
enacting
clause
and
2
inserting:
3
<
Section
1.
Section
96.14,
subsection
2,
paragraph
e,
Code
4
2020,
is
amended
to
read
as
follows:
5
e.
(1)
If
the
department
finds
that
any
employer
has
6
willfully
failed
to
pay
any
contribution
or
part
thereof
when
7
required
by
this
chapter
and
the
rules
of
the
department,
8
with
intent
to
defraud
the
department,
then
such
employer
9
shall
in
addition
to
such
contribution
or
part
thereof,
pay
10
a
contribution
equal
to
fifty
percent
of
the
amount
of
such
11
contribution
or
part
thereof,
as
the
case
may
be.
12
(2)
If
the
department
finds
that
such
a
failure
to
pay
by
an
13
employer
involves
the
misclassification
of
an
employee’s
wages
14
on
a
federal
1099
record,
for
any
subsequent
finding
by
the
15
department
of
such
a
failure
to
pay
by
that
employer
involving
16
the
misclassification
of
an
employee’s
wages
on
a
federal
1099
17
record,
the
additional
contribution
required
by
subparagraph
18
(1)
shall
instead
equal
one
hundred
percent
of
the
amount
the
19
employer
failed
to
pay
due
to
misclassification.
>
20
2.
Title
page,
by
striking
lines
1
and
2
and
inserting
21
<
An
Act
increasing
certain
penalties
for
employers
willfully
22
misclassifying
employees
for
unemployment
compensation
23
contribution
purposes.
>
24
______________________________
HUNTER
of
Polk
-1-
SF2296.3682
(1)
88
mo/ns
1/
1
#1.
#2.