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,
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)  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
35 96.11, subsection 7, for the investigation of an employer
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