H-1144

   Amend House File 754 as follows:
   1.  By striking everything after the enacting clause and inserting: 
   <Section 1.  Section 96.14, subsection 2, paragraph e, Code 2021, is amended to read as follows:
   e.  (1)  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.
   (2)  If the department finds that such a failure to pay by an employer involves the misclassification of an employee’s wages on a federal 1099 record, for any subsequent finding by the department of such a failure to pay by that employer involving the misclassification of an employee’s wages on a federal 1099 record, the additional contribution required by subparagraph (1) shall instead equal one hundred percent of the amount the employer failed to pay due to misclassification.>
   2.  Title page, by striking lines 1 and 2 and inserting <An Act increasing certain penalties for employers willfully misclassifying employees for unemployment compensation contribution purposes.>

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HUNTER of Polk