H.F. 91 Section 1. REPAYMENT OF PANDEMIC EMERGENCY UNEMPLOYMENT 1 COMPENSATION —— WAIVER. Pursuant to the federal Coronavirus 2 Aid, Relief, and Economic Security Act, Pub. L. No. 116-136, 3 §2107(e)(2), the department of workforce development shall 4 determine that repayment of pandemic emergency unemployment 5 compensation by any individual who received such compensation 6 to which the individual was not entitled without fault on the 7 part of the individual is, in all cases, contrary to equity and 8 good conscience and shall waive repayment of such compensation. 9 Sec. 2. EFFECTIVE DATE. This Act, being deemed of immediate 10 importance, takes effect upon enactment. 11 Sec. 3. RETROACTIVE APPLICABILITY. This Act applies 12 retroactively to pandemic emergency unemployment compensation 13 paid by the department of workforce development on or after 14 March 27, 2020. 15 EXPLANATION 16 The inclusion of this explanation does not constitute agreement with 17 the explanation’s substance by the members of the general assembly. 18 This bill relates to pandemic emergency unemployment 19 compensation as authorized by the federal Coronavirus Aid, 20 Relief, and Economic Security Act (CARES Act). 21 The bill requires the department of workforce development 22 to determine, as provided in the CARES Act, that repayment of 23 pandemic emergency unemployment compensation by any individual 24 who received such compensation to which the individual was not 25 entitled without fault on the part of the individual is, in 26 all cases, contrary to equity and good conscience and waive 27 repayment of such compensation. 28 The bill takes effect upon enactment and applies 29 retroactively to pandemic emergency unemployment compensation 30 paid by the department on or after March 27, 2020. 31 -1- LSB 1818YH (2) 89 je/rn 1/ 1