Senate File 2160 - Enrolled
PAG LIN
1 1 SENATE FILE 2160
1 2
1 3 AN ACT
1 4 RELATING TO EMPLOYERS' PARTICIPATION IN UNEMPLOYMENT INSURANCE
1 5 ADJUDICATIONS AND UNEMPLOYMENT INSURANCE TAX PENALTIES, AND
1 6 PROVIDING AN EFFECTIVE DATE.
1 7
1 8 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 9
1 10 Section 1. Section 96.3, subsection 7, Code 2007, is
1 11 amended to read as follows:
1 12 7. RECOVERY OF OVERPAYMENT OF BENEFITS.
1 13 a. If an individual receives benefits for which the
1 14 individual is subsequently determined to be ineligible, even
1 15 though the individual acts in good faith and is not otherwise
1 16 at fault, the benefits shall be recovered. The department in
1 17 its discretion may recover the overpayment of benefits either
1 18 by having a sum equal to the overpayment deducted from any
1 19 future benefits payable to the individual or by having the
1 20 individual pay to the department a sum equal to the
1 21 overpayment.
1 22 b. (1) If the department determines that an overpayment
1 23 has been made, the charge for the overpayment against the
1 24 employer's account shall be removed and the account shall be
1 25 credited with an amount equal to the overpayment from the
1 26 unemployment compensation trust fund and this credit shall
1 27 include both contributory and reimbursable employers,
1 28 notwithstanding section 96.8, subsection 5. However, provided
1 29 the benefits were not received as the result of fraud or
1 30 willful misrepresentation by the individual, benefits shall
1 31 not be recovered from an individual if the employer did not
1 32 participate in the initial determination to award benefits
1 33 pursuant to section 96.6, subsection 2, and an overpayment
1 34 occurred because of a subsequent reversal on appeal regarding
1 35 the issue of the individual's separation from employment. The
2 1 employer shall not be charged with the benefits.
2 2 (2) An accounting firm, agent, unemployment insurance
2 3 accounting firm, or other entity that represents an employer
2 4 in unemployment claim matters and demonstrates a continuous
2 5 pattern of failing to participate in the initial
2 6 determinations to award benefits, as determined and defined by
2 7 rule by the department, shall be denied permission by the
2 8 department to represent any employers in unemployment
2 9 insurance matters. This subparagraph does not apply to
2 10 attorneys or counselors admitted to practice in the courts of
2 11 this state pursuant to section 602.10101.
2 12 Sec. 2. Section 96.14, subsection 2, paragraph d, Code
2 13 Supplement 2007, is amended to read as follows:
2 14 d. A penalty shall not be less than ten dollars for the
2 15 first delinquent report or the first insufficient report not
2 16 made sufficient within thirty days after a request to do so.
2 17 The penalty shall not be less than twenty=five dollars for the
2 18 second delinquent or insufficient report, and not less than
2 19 fifty thirty=five dollars for each delinquent or insufficient
2 20 report thereafter, until four consecutive calendar quarters of
2 21 reports are timely and sufficiently filed. Interest,
2 22 penalties, and cost shall be collected by the department in
2 23 the same manner as provided by this chapter for contributions.
2 24 Sec. 3. Section 96.14, subsection 2, Code Supplement 2007,
2 25 is amended by adding the following new paragraph:
2 26 NEW PARAGRAPH. ee. If any tendered payment of any amount
2 27 due in the form of a check, draft, or money order is not
2 28 honored when presented to a financial institution, any costs
2 29 assessed to the department by the financial institution and a
2 30 fee of thirty dollars shall be assessed to the employer.
2 31 Sec. 4. Section 96.14, Code Supplement 2007, is amended by
2 32 adding the following new subsection:
2 33 NEW SUBSECTION. 17. EMPLOYER SUBPOENA COST AND PENALTY.
2 34 An employer who is served with a subpoena pursuant to section
2 35 96.11, subsection 7, for the investigation of an employer
3 1 liability issue, to complete audits, to secure reports, or to
3 2 assess contributions shall pay all costs associated with the
3 3 subpoena, including service fees and court costs. The
3 4 department shall penalize an employer in the amount of two
3 5 hundred fifty dollars if that employer refused to honor a
3 6 subpoena or negligently failed to honor a subpoena. The cost
3 7 of the subpoena and any penalty shall be collected in the
3 8 manner provided in section 96.14, subsection 3.
3 9 Sec. 5. EFFECTIVE DATE. The sections of this Act amending
3 10 section 96.14 take effect January 1, 2009.
3 11
3 12
3 13
3 14 JOHN P. KIBBIE
3 15 President of the Senate
3 16
3 17
3 18
3 19 PATRICK J. MURPHY
3 20 Speaker of the House
3 21
3 22 I hereby certify that this bill originated in the Senate and
3 23 is known as Senate File 2160, Eighty=second General Assembly.
3 24
3 25
3 26
3 27 MICHAEL E. MARSHALL
3 28 Secretary of the Senate
3 29 Approved , 2008
3 30
3 31
3 32
3 33 CHESTER J. CULVER
3 34 Governor