Bill Text: FL S1666 | 2010 | Regular Session | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Unemployment Compensation [WPSC]

Spectrum: Slight Partisan Bill (Republican 26-14)

Status: (Introduced - Dead) 2010-03-02 - Introduced, referred to Commerce; Policy & Steering Committee on Ways and Means -SJ 00115; On Committee agenda-- Commerce, 02/16/10, 1:30 pm, 401-S; CS by Commerce; YEAS 10 NAYS 0 -SJ 00164; CS read 1st time on 03/02/10 -SJ 00159; Pending reference review under Rule 4.7(2) - (Committee Substitute); Now in Policy & Steering Committee on Ways and Means -SJ 00164; On Committee agenda-- Policy & Steering Committee on Ways and Means, 02/17/10, 1:00 pm, 412-K; CS/CS by- Policy & Steering Committee on Ways and Means; YEAS 21 NAYS 0 -SJ 00164; CS read 1st time on 03/02/10 -SJ 00159; Pending reference review -under Rule 4.7(2) - (Committee Substitute); Placed on Calendar, on 2nd reading -SJ 00165; Placed on Special Order Calendar; Read 2nd time -SJ 00005; Substituted CS/HB 7033 -SJ 00006; Laid on Table, companion bill(s) passed, see CS/HB 7033 (Ch. 2010-1), CS/CS/SB 1736 (Ch. 2010-90) -SJ 00006 [S1666 Detail]

Download: Florida-2010-S1666-Introduced.html

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       Florida Senate - 2010                                    SB 1666 
        
       By Senator Garcia 
       40-01940B-10                                          20101666__ 
    1                        A bill to be entitled                       
    2         An act relating to unemployment compensation; 
    3         reviving, readopting, and amending s. 443.1117, F.S.; 
    4         providing for retroactive application; establishing 
    5         temporary state extended benefits for weeks of 
    6         unemployment; amending definitions; providing for 
    7         state extended benefits for certain weeks and for 
    8         periods of high unemployment; providing for 
    9         applicability of s. 443.1117, F.S.; amending s. 
   10         443.1217, F.S.; increasing the amount of an employee’s 
   11         wages that are exempt from the employer’s contribution 
   12         to the Unemployment Compensation Trust Fund, with a 
   13         reversion to current law after a certain date; 
   14         amending s. 443.131, F.S.; providing that the positive 
   15         adjustment factor begins on a certain date, with a 
   16         reversion to current law after a certain date; 
   17         providing for an assessment on employers to pay the 
   18         forecasted interest on advances received from the 
   19         Federal Government to pay unemployment benefits; 
   20         requiring the Revenue Estimating Conference to 
   21         calculate interest based on certain factors by a date 
   22         certain; requiring an assessment by a date certain; 
   23         providing a formula for calculating the employer 
   24         interest assessment rate and the amount to be paid by 
   25         each employer; providing for a separate collection of 
   26         the assessment by a tax collection service provider; 
   27         naming an account to hold interest collected until 
   28         payment is directed; providing for a suspension or 
   29         termination of assessment under certain circumstances; 
   30         providing credit for interest funds collected before 
   31         suspension or termination; providing for severability 
   32         of provisions that interfere with federal interest 
   33         relief or federal tax credit; amending s. 443.141; 
   34         F.S.; providing for retroactive applicability; 
   35         providing a schedule of employer payments for 2010 and 
   36         2011; providing for penalties, interest, and fees on 
   37         delinquent contributions; providing an appropriation; 
   38         providing that the act fulfills an important state 
   39         interest; providing for retroactive application; 
   40         providing an effective date. 
   41   
   42  Be It Enacted by the Legislature of the State of Florida: 
   43   
   44         Section 1. Notwithstanding the expiration date contained in 
   45  section 4 of chapter 2009-99, Laws of Florida, operating 
   46  retroactive to January 2, 2010, and expiring February 27, 2010, 
   47  section 443.1117, Florida Statutes, is revived, readopted, and 
   48  amended to read: 
   49         443.1117 Temporary extended benefits.— 
   50         (1) APPLICABILITY OF EXTENDED BENEFITS STATUTE.—Except when 
   51  the result is inconsistent with the other provisions of this 
   52  section, the provisions of s. 443.1115(3), (4), (6), and (7) 
   53  apply to all claims covered by this section. 
   54         (2) DEFINITIONS.—For the purposes of this section, the 
   55  term: 
   56         (a) “Regular benefits” and “extended benefits” have the 
   57  same meaning as in s. 443.1115. 
   58         (b) “Eligibility period” means the period consisting of the 
   59  weeks in an individual’s benefit year or emergency benefit 
   60  period which begin in an extended benefit period and, if the 
   61  benefit year or emergency benefit period ends within that 
   62  extended benefit period, any subsequent weeks beginning in that 
   63  period. 
   64         (c) “Emergency benefits” means Emergency Unemployment 
   65  Compensation paid pursuant to Pub. L. No. 110-252, Pub. L. No. 
   66  110-449, and Pub. L. No. 111-5, Pub. L. No. 111-92, and Pub. L. 
   67  No. 111-118. 
   68         (d) “Extended benefit period” means a period that: 
   69         1. Begins with the third week after a week for which there 
   70  is a state “on” indicator; and 
   71         2. Ends with any of the following weeks, whichever occurs 
   72  later: 
   73         a. The third week after the first week for which there is a 
   74  state “off” indicator; 
   75         b. The 13th consecutive week of that period. 
   76   
   77  However, an extended benefit period may not begin by reason of a 
   78  state “on” indicator before the 14th week after the end of a 
   79  prior extended benefit period that was in effect for this state. 
   80         (e) “Emergency benefit period” means the period during 
   81  which an individual receives emergency benefits as defined in 
   82  paragraph (c). 
   83         (f) “Exhaustee” means an individual who, for any week of 
   84  unemployment in her or his eligibility period: 
   85         1. Has received, before that week, all of the regular 
   86  benefits and emergency benefits, if any, available under this 
   87  chapter or any other law, including dependents’ allowances and 
   88  benefits payable to federal civilian employees and ex 
   89  servicemembers under 5 U.S.C. ss. 8501-8525, in the current 
   90  benefit year or emergency benefit period that includes that 
   91  week. For the purposes of this subparagraph, an individual has 
   92  received all of the regular benefits and emergency benefits, if 
   93  any, available although, as a result of a pending appeal for 
   94  wages paid for insured work which were not considered in the 
   95  original monetary determination in the benefit year, she or he 
   96  may subsequently be determined to be entitled to added regular 
   97  benefits; 
   98         2. Had a benefit year which expired before that week, and 
   99  was paid no, or insufficient, wages for insured work on the 
  100  basis of which she or he could establish a new benefit year that 
  101  includes that week; and 
  102         3.a. Has no right to unemployment benefits or allowances 
  103  under the Railroad Unemployment Insurance Act or other federal 
  104  laws as specified in regulations issued by the United States 
  105  Secretary of Labor; and 
  106         b. Has not received and is not seeking unemployment 
  107  benefits under the unemployment compensation law of Canada; but 
  108  if an individual is seeking those benefits and the appropriate 
  109  agency finally determines that she or he is not entitled to 
  110  benefits under that law, she or he is considered an exhaustee. 
  111         (g) “State ‘on’ indicator” means, with respect to weeks of 
  112  unemployment beginning on or after February 1, 2009, and ending 
  113  on or before January 30, 2010 December 12, 2009, the occurrence 
  114  of a week in which the average total unemployment rate, 
  115  seasonally adjusted, as determined by the United States 
  116  Secretary of Labor, for the period consisting of the most recent 
  117  3 months for which data for all states are published by the 
  118  United States Department of Labor: 
  119         1. Equals or exceeds 110 percent of the average of those 
  120  rates for the corresponding 3-month period ending in each of the 
  121  preceding 2 calendar years; and 
  122         2. Equals or exceeds 6.5 percent. 
  123         (h) “High unemployment period” means, with respect to weeks 
  124  of unemployment beginning on or after February 1, 2009, and 
  125  ending on or before January 30, 2010 December 12, 2009, any week 
  126  in which the average total unemployment rate, seasonally 
  127  adjusted, as determined by the United States Secretary of Labor, 
  128  for the period consisting of the most recent 3 months for which 
  129  data for all states are published by the United States 
  130  Department of Labor: 
  131         1. Equals or exceeds 110 percent of the average of those 
  132  rates for the corresponding 3-month period ending in each of the 
  133  preceding 2 calendar years; and 
  134         2. Equals or exceeds 8 percent. 
  135         (i) “State ‘off’ indicator” means the occurrence of a week 
  136  in which there is no state “on” indicator or which does not 
  137  constitute a high unemployment period. 
  138         (3) TOTAL EXTENDED BENEFIT AMOUNT.—Except as provided in 
  139  subsection (4) (5): 
  140         (a) For any week for which there is an “on” indicator 
  141  pursuant to paragraph (2)(g), the total extended benefit amount 
  142  payable to an eligible individual for her or his applicable 
  143  benefit year is the lesser of: 
  144         1. Fifty percent of the total regular benefits payable 
  145  under this chapter in the applicable benefit year; or 
  146         2. Thirteen times the weekly benefit amount payable under 
  147  this chapter for a week of total unemployment in the applicable 
  148  benefit year. 
  149         (b) For any high unemployment period as defined in 
  150  paragraph (2)(h), the total extended benefit amount payable to 
  151  an eligible individual for her or his applicable benefit year is 
  152  the lesser of: 
  153         1. Eighty percent of the total regular benefits payable 
  154  under this chapter in the applicable benefit year; or 
  155         2. Twenty times the weekly benefit amount payable under 
  156  this chapter for a week of total unemployment in the applicable 
  157  benefit year. 
  158         (4) EFFECT ON TRADE READJUSTMENT.—Notwithstanding any other 
  159  provision of this chapter, if the benefit year of an individual 
  160  ends within an extended benefit period, the number of weeks of 
  161  extended benefits the individual is entitled to receive in that 
  162  extended benefit period for weeks of unemployment beginning 
  163  after the end of the benefit year, except as provided in this 
  164  section, is reduced, but not to below zero, by the number of 
  165  weeks for which the individual received, within that benefit 
  166  year, trade readjustment allowances under the Trade Act of 1974, 
  167  as amended. 
  168         Section 2. The provisions of s. 443.1117, Florida Statutes, 
  169  as revived, readopted, and amended by this act, apply only to 
  170  claims for weeks of unemployment, in which an exhaustee 
  171  establishes entitlement to extended benefits pursuant to that 
  172  section which are established for the period between February 
  173  22, 2009, and February 27, 2010. 
  174         Section 3. Subsection (1) and paragraph (a) of subsection 
  175  (2) of section 443.1217, Florida Statutes, are amended to read: 
  176         443.1217 Wages.— 
  177         (1) The wages subject to this chapter include all 
  178  remuneration for employment, including commissions, bonuses, 
  179  back pay awards, and the cash value of all remuneration paid in 
  180  any medium other than cash. The reasonable cash value of 
  181  remuneration in any medium other than cash must be estimated and 
  182  determined in accordance with rules adopted by the Agency for 
  183  Workforce Innovation or the state agency providing tax 
  184  collection services. The wages subject to this chapter include 
  185  tips or gratuities received while performing services that 
  186  constitute employment and are included in a written statement 
  187  furnished to the employer under s. 6053(a) of the Internal 
  188  Revenue Code of 1954. As used in this section only, the term 
  189  “employment” includes services constituting employment under any 
  190  employment security law of another state or the Federal 
  191  Government. 
  192         (2) For the purpose of determining an employer’s 
  193  contributions, the following wages are exempt from this chapter: 
  194         (a) That part of remuneration paid to an individual by an 
  195  employer or his or her predecessor for employment during a 
  196  calendar year in excess of: 
  197         1. Beginning January 1, 2010, the first $7,000 of 
  198  remuneration paid to the individual during that calendar year, 
  199  unless that part of the remuneration is subject to a tax, under 
  200  a federal law imposing the tax, against which credit may be 
  201  taken for contributions required to be paid into a state 
  202  unemployment fund. 
  203         2. Beginning January 1, 2012, the first $8,500 of 
  204  remuneration paid to the individual by the employer or his or 
  205  her predecessor during that calendar year, unless that part of 
  206  the remuneration is subject to a tax, under a federal law 
  207  imposing the tax, against which credit may be taken for 
  208  contributions required to be paid into a state unemployment 
  209  fund. As used in this section only, the term “employment” 
  210  includes services constituting employment under any employment 
  211  security law of another state or of the Federal Government. 
  212         3. Beginning January 1, 2015, the part of remuneration paid 
  213  to an individual by an employer for employment during a calendar 
  214  year in excess of the first $7,000 of remuneration paid to the 
  215  individual during that calendar year, unless that part of the 
  216  remuneration is subject to a tax, under a federal law imposing 
  217  the tax, against which credit may be taken for contributions 
  218  required to be paid into a state unemployment fund is exempt 
  219  from this chapter. 
  220         Section 4. Paragraph (e) of subsection (3) of section 
  221  443.131, Florida Statutes, is amended, and subsections (5) and 
  222  (6) are added to that section, to read: 
  223         443.131 Contributions.— 
  224         (3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT 
  225  EXPERIENCE.— 
  226         (e) Assignment of variations from the standard rate.—For 
  227  the calculation of contribution rates effective January 1, 2010, 
  228  and thereafter: 
  229         1. The tax collection service provider shall assign a 
  230  variation from the standard rate of contributions for each 
  231  calendar year to each eligible employer. In determining the 
  232  contribution rate, varying from the standard rate to be assigned 
  233  each employer, adjustment factors computed under sub 
  234  subparagraphs a.-d. are shall be added to the benefit ratio. 
  235  This addition shall be accomplished in two steps by adding a 
  236  variable adjustment factor and a final adjustment factor. The 
  237  sum of these adjustment factors computed under sub-subparagraphs 
  238  a.-d. shall first be algebraically summed. The sum of these 
  239  adjustment factors shall next be divided by a gross benefit 
  240  ratio determined as follows: Total benefit payments for the 3 
  241  year period described in subparagraph (b)2. are shall be charged 
  242  to employers eligible for a variation from the standard rate, 
  243  minus excess payments for the same period, divided by taxable 
  244  payroll entering into the computation of individual benefit 
  245  ratios for the calendar year for which the contribution rate is 
  246  being computed. The ratio of the sum of the adjustment factors 
  247  computed under sub-subparagraphs a.-d. to the gross benefit 
  248  ratio is shall be multiplied by each individual benefit ratio 
  249  that is less than the maximum contribution rate to obtain 
  250  variable adjustment factors; except that if in any instance in 
  251  which the sum of an employer’s individual benefit ratio and 
  252  variable adjustment factor exceeds the maximum contribution 
  253  rate, the variable adjustment factor is shall be reduced in 
  254  order for that the sum to equal equals the maximum contribution 
  255  rate. The variable adjustment factor for each of these employers 
  256  is multiplied by his or her taxable payroll entering into the 
  257  computation of his or her benefit ratio. The sum of these 
  258  products is shall be divided by the taxable payroll of the 
  259  employers who entered into the computation of their benefit 
  260  ratios. The resulting ratio is shall be subtracted from the sum 
  261  of the adjustment factors computed under sub-subparagraphs a.-d. 
  262  to obtain the final adjustment factor. The variable adjustment 
  263  factors and the final adjustment factor must shall be computed 
  264  to five decimal places and rounded to the fourth decimal place. 
  265  This final adjustment factor is shall be added to the variable 
  266  adjustment factor and benefit ratio of each employer to obtain 
  267  each employer’s contribution rate. An employer’s contribution 
  268  rate may not, however, be rounded to less than 0.1 percent. 
  269         a. An adjustment factor for noncharge benefits is shall be 
  270  computed to the fifth decimal place and rounded to the fourth 
  271  decimal place by dividing the amount of noncharge benefits 
  272  during the 3-year period described in subparagraph (b)2. by the 
  273  taxable payroll of employers eligible for a variation from the 
  274  standard rate who have a benefit ratio for the current year 
  275  which is less than the maximum contribution rate. For purposes 
  276  of computing this adjustment factor, the taxable payroll of 
  277  these employers is the taxable payrolls for the 3 years ending 
  278  June 30 of the current calendar year as reported to the tax 
  279  collection service provider by September 30 of the same calendar 
  280  year. As used in this sub-subparagraph, the term “noncharge 
  281  benefits” means benefits paid to an individual from the 
  282  Unemployment Compensation Trust Fund, but which were not charged 
  283  to the employment record of any employer. 
  284         b. An adjustment factor for excess payments is shall be 
  285  computed to the fifth decimal place, and rounded to the fourth 
  286  decimal place by dividing the total excess payments during the 
  287  3-year period described in subparagraph (b)2. by the taxable 
  288  payroll of employers eligible for a variation from the standard 
  289  rate who have a benefit ratio for the current year which is less 
  290  than the maximum contribution rate. For purposes of computing 
  291  this adjustment factor, the taxable payroll of these employers 
  292  is the same figure used to compute the adjustment factor for 
  293  noncharge benefits under sub-subparagraph a. As used in this 
  294  sub-subparagraph, the term “excess payments” means the amount of 
  295  benefits charged to the employment record of an employer during 
  296  the 3-year period described in subparagraph (b)2., less the 
  297  product of the maximum contribution rate and the employer’s 
  298  taxable payroll for the 3 years ending June 30 of the current 
  299  calendar year as reported to the tax collection service provider 
  300  by September 30 of the same calendar year. As used in this sub 
  301  subparagraph, the term “total excess payments” means the sum of 
  302  the individual employer excess payments for those employers that 
  303  were eligible to be considered for assignment of a contribution 
  304  rate different from the standard rate. 
  305         c. With respect to computing a positive adjustment factor: 
  306         (I) Beginning January 1, 2012, if the balance of the 
  307  Unemployment Compensation Trust Fund on June 30 of the calendar 
  308  year immediately preceding the calendar year for which the 
  309  contribution rate is being computed is less than 4 percent of 
  310  the taxable payrolls for the year ending June 30 as reported to 
  311  the tax collection service provider by September 30 of that 
  312  calendar year, a positive adjustment factor shall be computed. 
  313  The positive adjustment factor is shall be computed annually to 
  314  the fifth decimal place and rounded to the fourth decimal place 
  315  by dividing the sum of the total taxable payrolls for the year 
  316  ending June 30 of the current calendar year as reported to the 
  317  tax collection service provider by September 30 of that calendar 
  318  year into a sum equal to one-third of the difference between the 
  319  balance of the fund as of June 30 of that calendar year and the 
  320  sum of 5 percent of the total taxable payrolls for that year. 
  321  The positive adjustment factor remains in effect for subsequent 
  322  years until the balance of the Unemployment Compensation Trust 
  323  Fund as of June 30 of the year immediately preceding the 
  324  effective date of the contribution rate equals or exceeds 5 
  325  percent of the taxable payrolls for the year ending June 30 of 
  326  the current calendar year as reported to the tax collection 
  327  service provider by September 30 of that calendar year. 
  328         (II) Beginning January 1, 2015, and for each year 
  329  thereafter, the positive adjustment authorized by this section 
  330  shall be computed by dividing the sum of the total taxable 
  331  payrolls for the year ending June 30 of the current calendar 
  332  year as reported to the tax collection service provider by 
  333  September 30 of that calendar year into a sum equal to one 
  334  fourth of the difference between the balance of the fund as of 
  335  June 30 of that calendar year and the sum of 5 percent of the 
  336  total taxable payrolls for that year. The positive adjustment 
  337  factor remains in effect for subsequent years until the balance 
  338  of the Unemployment Compensation Trust Fund as of June 30 of the 
  339  year immediately preceding the effective date of the 
  340  contribution rate equals or exceeds 4 percent of the taxable 
  341  payrolls for the year ending June 30 of the current calendar 
  342  year as reported to the tax collection service provider by 
  343  September 30 of that calendar year. 
  344         d. If, beginning January 1, 2015, and each year thereafter, 
  345  the balance of the Unemployment Compensation Trust Fund as of 
  346  June 30 of the year immediately preceding the calendar year for 
  347  which the contribution rate is being computed exceeds 5 percent 
  348  of the taxable payrolls for the year ending June 30 of the 
  349  current calendar year as reported to the tax collection service 
  350  provider by September 30 of that calendar year, a negative 
  351  adjustment factor must shall be computed. The negative 
  352  adjustment factor shall be computed annually beginning on 
  353  January 1, 2015, and each year thereafter, to the fifth decimal 
  354  place and rounded to the fourth decimal place by dividing the 
  355  sum of the total taxable payrolls for the year ending June 30 of 
  356  the current calendar year as reported to the tax collection 
  357  service provider by September 30 of the calendar year into a sum 
  358  equal to one-fourth of the difference between the balance of the 
  359  fund as of June 30 of the current calendar year and 5 percent of 
  360  the total taxable payrolls of that year. The negative adjustment 
  361  factor remains in effect for subsequent years until the balance 
  362  of the Unemployment Compensation Trust Fund as of June 30 of the 
  363  year immediately preceding the effective date of the 
  364  contribution rate is less than 5 percent, but more than 4 
  365  percent of the taxable payrolls for the year ending June 30 of 
  366  the current calendar year as reported to the tax collection 
  367  service provider by September 30 of that calendar year. The 
  368  negative adjustment authorized by this section is suspended in 
  369  any calendar year in which repayment of the principal amount of 
  370  an advance received from the federal Unemployment Compensation 
  371  Trust Fund under 42 U.S.C. s. 1321 is due to the Federal 
  372  Government. 
  373         e. The maximum contribution rate that may be assigned to an 
  374  employer is 5.4 percent, except employers participating in an 
  375  approved short-time compensation plan may be assigned a maximum 
  376  contribution rate that is 1 percent greater than the maximum 
  377  contribution rate for other employers in any calendar year in 
  378  which short-time compensation benefits are charged to the 
  379  employer’s employment record. 
  380         f. As used in this subsection, “taxable payroll” shall be 
  381  determined by excluding any part of the remuneration paid to an 
  382  individual by an employer for employment during a calendar year 
  383  in excess of the first $7,000. 
  384         2. If the transfer of an employer’s employment record to an 
  385  employing unit under paragraph (f) which, before the transfer, 
  386  was an employer, the tax collection service provider shall 
  387  recompute a benefit ratio for the successor employer based on 
  388  the combined employment records and reassign an appropriate 
  389  contribution rate to the successor employer effective on the 
  390  first day of the calendar quarter immediately after the 
  391  effective date of the transfer. 
  392         (5) PAYMENT OF FEDERAL ADVANCES.—If the Unemployment 
  393  Compensation Trust Fund has received advances from the Federal 
  394  Government under 42 U.S.C. s. 1321, each contributing employer, 
  395  except for reimbursing employers, shall be assessed an 
  396  additional rate solely for the purpose of paying interest due on 
  397  the federal advances. The additional rate shall be assessed by 
  398  February 1 of each calendar year that an interest payment is 
  399  due. 
  400         (a) The Revenue Estimating Conference shall estimate the 
  401  amount of such interest by December 1 of the calendar year 
  402  preceding the calendar year in which an interest payment is due. 
  403  The Revenue Estimating Conference shall, at a minimum, consider 
  404  the following as the basis for the estimate: 
  405         1. The amounts actually advanced to the trust fund; 
  406         2. Amounts expected to be advanced to the trust fund based 
  407  on current and projected unemployment patterns and employer 
  408  contributions; 
  409         3. The interest payment due date; and 
  410         4. The interest rate that will be applied by the Federal 
  411  Government to any accrued outstanding balances. 
  412         (b) The additional rate assessed for a calendar year is 
  413  determined by dividing the estimated amount of interest to be 
  414  paid in that year by 95 percent of the taxable wages, as defined 
  415  in s. 443.1217, paid by all employers for the year ending June 
  416  30 of the immediately preceding calendar year. The amount to be 
  417  paid by each employer is the product obtained by multiplying the 
  418  employer’s taxable wages for the year ending June 30 of the 
  419  immediately preceding calendar year by the additional rate. 
  420         (c) The tax collection service provider shall make a 
  421  separate collection of such assessment, which may be collected 
  422  at the time of employer contributions and is subject to the same 
  423  penalties for failure to file a report, imposition of the 
  424  standard rate pursuant to paragraph (3)(h), and interest if the 
  425  assessment is not received on or before June 30. The tax 
  426  collection service provider shall maintain those funds in the 
  427  tax collection service provider’s Audit and Warrant Clearing 
  428  Trust Fund until it is directed to make the interest payment to 
  429  the Federal Government. 
  430         1. If the state is allowed to defer interest payments due 
  431  during a calendar year under 42 U.S.C. s. 1322, payment of the 
  432  interest assessment shall not be due. 
  433         2. If a deferral of interest expires or is subsequently 
  434  disallowed by the Federal Government, prospectively or 
  435  retroactively, the interest assessment is immediately due and 
  436  payable. 
  437         (d) Notwithstanding any other provision of this section, if 
  438  interest due during a calendar year on federal advances is 
  439  forgiven or postponed under federal law and is no longer due 
  440  during that calendar year, interest assessment may not be 
  441  assessed against an employer for that calendar year and any 
  442  assessment already assessed and collected against an employer 
  443  before the forgiveness or postponement of the interest for that 
  444  calendar year shall be credited to the employer’s account in the 
  445  Unemployment Compensation Trust Fund. However, such funds may be 
  446  used only to pay benefits or refunds of erroneous contributions. 
  447         (6) SEVERABILITY.—If any provision of this section prevents 
  448  the state from qualifying for any federal interest relief 
  449  provisions provided under s. 1202 of the Social Security Act, 42 
  450  USC s. 1322, or prevents employers in this state from qualifying 
  451  for the limitation on the reduction of federal unemployment tax 
  452  act credits as provided under s. 3302(f) of the Federal 
  453  Unemployment Tax Act, 26 USC s. 3302(f), that provision is 
  454  invalid to the extent necessary to maintain qualification for 
  455  the interest relief provisions and federal unemployment tax 
  456  credits. 
  457         Section 5. Operating retroactive to January 1, 2010, 
  458  paragraphs (d) and (e) are added to subsection (1) of section 
  459  443.141, Florida Statutes, to read: 
  460         443.141 Collection of contributions and reimbursements.— 
  461         (1) PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS.— 
  462         (d) Payments for 2010 Contributions.—A contributing 
  463  employer may pay its quarterly contributions due for wages paid 
  464  in the first three quarters of 2010 in equal installments if 
  465  those contributions are paid as follows: 
  466         1. For contributions due for wages paid in the first 
  467  quarter of 2010, one-fourth of the contributions due must be 
  468  paid on or before April 30, 2010, one-fourth must be paid on or 
  469  before July 31, 2010, one-fourth must be paid on or before 
  470  October 31, 2010, and the remaining one-fourth must be paid on 
  471  or before December 31, 2010. 
  472         2. In addition to the payments specified in subparagraph 
  473  1., for contributions due for wages paid in the second quarter 
  474  of 2010, one-third of the contributions due must be paid on or 
  475  before July 31, 2010, one-third must be paid on or before 
  476  October 31, 2010, and the remaining one-third must be paid on or 
  477  before December 31, 2010. 
  478         3. In addition to the payments specified in subparagraphs 
  479  1. and 2., for contributions due for wages paid in the third 
  480  quarter of 2010, one-half of the contributions due must be paid 
  481  on or before October 31, 2010, and the remaining one-half must 
  482  be paid on or before December 31, 2010. 
  483         4. Interest does not accrue on any contribution that 
  484  becomes due for wages paid in the first three quarters of 2010 
  485  if the employer pays the contribution in accordance with 
  486  subparagraphs 1.-3. Interest and fees continue to accrue on 
  487  prior delinquent contributions and commence accruing on all 
  488  contributions due for wages paid in the first three quarters of 
  489  2010 which are not paid in accordance with subparagraphs 1.-3. 
  490  Penalties may be assessed in accordance with this chapter. The 
  491  contributions due for wages paid in the fourth quarter of 2010 
  492  are not affected by this paragraph and are due and payable in 
  493  accordance with this chapter. 
  494         (e) Payments for 2011 Contributions.—A contributing 
  495  employer may pay its quarterly contributions due for wages paid 
  496  in the first three quarters of 2011 in equal installments 
  497  provided those contributions are paid as follows: 
  498         1. For contributions due for wages paid in the first 
  499  quarter of 2011, one-fourth of the contributions due must be 
  500  paid on or before April 30, 2011, one-fourth must be paid on or 
  501  before July 31, 2011, one-fourth must be paid on or before 
  502  October 31, 2011, and the remaining one-fourth must be paid on 
  503  or before December 31, 2011. 
  504         2. In addition to the payments specified in subparagraph 
  505  1., for contributions due for wages paid in the second quarter 
  506  of 2011, one-third of the contributions due must be paid on or 
  507  before July 31, 2011, one-third must be paid on or before 
  508  October 31, 2011, and the remaining one-third must be paid on or 
  509  before December 31, 2011. 
  510         3. In addition to the payments specified in subparagraphs 
  511  1. and 2., for contributions due for wages paid in the third 
  512  quarter of 2011, one-half of the contributions due must be paid 
  513  on or before October 31, 2011, and the remaining one-half must 
  514  be paid on or before December 31, 2011. 
  515         4. Interest does not accrue on any contribution that 
  516  becomes due for wages paid in the first three quarters of 2011 
  517  if the employer pays the contribution in accordance with 
  518  subparagraphs 1.-3. Interest and fees continue to accrue on 
  519  prior delinquent contributions and commence accruing on all 
  520  contributions due for wages paid in the first three quarters of 
  521  2011 which are not paid in accordance with subparagraphs 1.-3. 
  522  Penalties may be assessed in accordance with this chapter. The 
  523  contributions due for wages paid in the fourth quarter of 2011 
  524  are not affected by this paragraph and are due and payable in 
  525  accordance with this chapter. 
  526         Section 6. For the 2009-2010 fiscal year, the sum of 
  527  $1,269,817 is appropriated from the Employment Security 
  528  Administration Trust Fund in the contracted services 
  529  appropriation category within the Agency for Workforce 
  530  Innovation’s Unemployment Compensation budget entity to be used 
  531  to implement this act. In addition, for the 2009-2010 fiscal 
  532  year, the sum of $1,269,817 is appropriated from the Federal 
  533  Grants Trust Fund in a lump sum appropriation category within 
  534  the Department of Revenue to be used to implement this act. 
  535         Section 7. The Legislature finds that this act fulfills an 
  536  important state interest. 
  537         Section 8. This act shall take effect upon becoming a law, 
  538  and except as otherwise expressly provided in this act, operates 
  539  retroactive to June 29, 2009.