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.