House
Study
Bill
244
-
Introduced
HOUSE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
GOVERNMENT
OVERSIGHT
BILL
BY
CHAIRPERSON
HAGENOW)
A
BILL
FOR
An
Act
relating
to
tax
rates
for
employers
with
inactive
1
accounts
under
the
state
unemployment
compensation
law.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
2779YC
(1)
84
je/rj
H.F.
_____
Section
1.
Section
96.8,
subsection
4,
Code
2011,
is
amended
1
by
adding
the
following
new
paragraph:
2
NEW
PARAGRAPH
.
c.
If
a
subject
employer
with
an
inactive
3
account
pays
wages
within
twelve
quarters
of
the
end
of
the
4
last
quarter
in
which
the
employer
paid
wages,
the
employer
5
shall
receive
a
contribution
rate
based
upon
the
experience
of
6
the
reactivated
account.
7
EXPLANATION
8
This
bill
provides
that
an
employer
subject
to
the
state
9
unemployment
compensation
law
who
has
an
inactive
account
10
and
who
pays
wages
within
12
quarters
of
the
end
of
the
last
11
quarter
in
which
the
employer
paid
wages
must
receive
a
12
contribution
rate
for
the
employer’s
unemployment
compensation
13
tax
based
upon
the
experience
of
the
employer’s
reactivated
14
account.
15
-1-
LSB
2779YC
(1)
84
je/rj
1/
1