H-1320

   Amend House File 980 as follows:
   1.  Page 1, line 3, after <36.> by inserting <a.>
   2.  Page 1, line 11, by striking <a.> and inserting <a.  (1)>
   3.  Page 1, line 16, by striking <b.> and inserting <b.  (2)>
   4.  Page 1, after line 19 by inserting: 
   <b.  If the average statewide seasonally adjusted unemployment rate, as determined by the federal bureau of labor statistics, for a calendar year is greater than four percent, taxable wages for the following calendar year shall be increased by two thousand dollars for each percentage point, rounded to the nearest whole percentage point, above four percent of the average statewide seasonally adjusted unemployment rate for the previous calendar year. Any annual increase in taxable wages under this paragraph shall be for the applicable calendar year only and shall not be cumulative.>
   5.  Page 1, before line 20 by inserting: 
   <Sec. ___.  Section 96.3, subsection 5, paragraph a, Code 2025, is amended to read as follows:
   a.  Duration of benefits.
   (1)  The maximum total amount of benefits payable to an eligible individual during a benefit year shall not exceed the total of the wage credits accrued to the individual’s account during the individual’s base period, or sixteen times the individual’s weekly benefit amount, whichever is the lesser. The director shall maintain a separate account for each individual who earns wages in insured work. The director shall compute wage credits for each individual by crediting the individual’s account with one-third of the wages for insured work paid to the individual during the individual’s base period. However, the director shall recompute wage credits for an individual who is laid off due to the individual’s employer going out of business at the factory, establishment, or other premises at which the individual was last employed, by crediting the individual’s account with one-half, instead of one-third, of the wages for insured work paid to the individual during the individual’s base period. Benefits paid to an eligible individual shall be charged against the base period wage credits in the individual’s account which have not been previously charged, in the inverse chronological order as the wages on which the wage credits are based were paid. However if the state “off” indicator is in effect and if the individual is laid off due to the individual’s employer going out of business at the factory, establishment, or other premises at which the individual was last employed, the maximum benefits payable shall be extended to twenty-six times the individual’s weekly benefit amount, but not to exceed the total of the wage credits accrued to the individual’s account.
   (2)  A multiple of an individual’s benefit amount provided in subparagraph (1) shall be increased in a calendar year if the average statewide seasonally adjusted unemployment rate, as determined by the federal bureau of labor statistics, for the previous calendar year was greater than four percent. The increase shall be two times the individual’s weekly benefit amount for each percentage point, rounded to the nearest whole percentage point, above four percent of the average statewide seasonally adjusted unemployment rate for the previous calendar year. Any annual increase in a multiple of an individual’s benefit amount under this subparagraph shall be for the applicable calendar year only and shall not be cumulative.>
   6.  Title page, line 1, by striking <taxes on employers>
   7.  By renumbering as necessary.

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COOLING of Linn