Public Act 099-0488

HB1285 Enrolled LRB099 05155 JLS 25184 b

AN ACT concerning employment.

Be it enacted by the People of the State of Illinois,

represented in the General Assembly:

Section 5. The Unemployment Insurance Act is amended by

changing Sections 401, 403, 602, 611, 1505, and 1506.6 as

follows:

(820 ILCS 405/401) (from Ch. 48, par. 401)

Sec. 401. Weekly Benefit Amount - Dependents' Allowances.

A. With respect to any week beginning in a benefit year

beginning prior to January 4, 2004, an individual's weekly

benefit amount shall be an amount equal to the weekly benefit

amount as defined in the provisions of this Act as amended and

in effect on November 18, 2011.

B. 1. With respect to any benefit year beginning on or

after January 4, 2004 and before January 6, 2008, an

individual's weekly benefit amount shall be 48% of his or her

prior average weekly wage, rounded (if not already a multiple

of one dollar) to the next higher dollar; provided, however,

that the weekly benefit amount cannot exceed the maximum weekly

benefit amount and cannot be less than $51. Except as otherwise

provided in this Section, with respect to any benefit year

beginning on or after January 6, 2008, an individual's weekly

benefit amount shall be 47% of his or her prior average weekly

wage, rounded (if not already a multiple of one dollar) to the

next higher dollar; provided, however, that the weekly benefit

amount cannot exceed the maximum weekly benefit amount and

cannot be less than $51. With respect to any benefit year

beginning in calendar year 2016, an individual's weekly benefit

amount shall be 42.8% of his or her prior average weekly wage,

rounded (if not already a multiple of one dollar) to the next

higher dollar; provided, however, that the weekly benefit

amount cannot exceed the maximum weekly benefit amount and

cannot be less than $51. With respect to any benefit year

beginning in calendar year 2018, an individual's weekly benefit

amount shall be 42.9% of his or her prior average weekly wage,

rounded (if not already a multiple of one dollar) to the next

higher dollar; provided, however, that the weekly benefit

amount cannot exceed the maximum weekly benefit amount and

cannot be less than $51.

2. For the purposes of this subsection:

An individual's "prior average weekly wage" means the total

wages for insured work paid to that individual during the 2

calendar quarters of his base period in which such total wages

were highest, divided by 26. If the quotient is not already a

multiple of one dollar, it shall be rounded to the nearest

dollar; however if the quotient is equally near 2 multiples of

one dollar, it shall be rounded to the higher multiple of one

dollar.

"Determination date" means June 1 and December 1 of each

calendar year except that, for the purposes of this Act only,

there shall be no June 1 determination date in any year.

"Determination period" means, with respect to each June 1

determination date, the 12 consecutive calendar months ending

on the immediately preceding December 31 and, with respect to

each December 1 determination date, the 12 consecutive calendar

months ending on the immediately preceding June 30.

"Benefit period" means the 12 consecutive calendar month

period beginning on the first day of the first calendar month

immediately following a determination date, except that, with

respect to any calendar year in which there is a June 1

determination date, "benefit period" shall mean the 6

consecutive calendar month period beginning on the first day of

the first calendar month immediately following the preceding

December 1 determination date and the 6 consecutive calendar

month period beginning on the first day of the first calendar

month immediately following the June 1 determination date.

"Gross wages" means all the wages paid to individuals

during the determination period immediately preceding a

determination date for insured work, and reported to the

Director by employers prior to the first day of the third

calendar month preceding that date.

"Covered employment" for any calendar month means the total

number of individuals, as determined by the Director, engaged

in insured work at mid-month.

"Average monthly covered employment" means one-twelfth of

the sum of the covered employment for the 12 months of a

determination period.

"Statewide average annual wage" means the quotient,

obtained by dividing gross wages by average monthly covered

employment for the same determination period, rounded (if not

already a multiple of one cent) to the nearest cent.

"Statewide average weekly wage" means the quotient,

obtained by dividing the statewide average annual wage by 52,

rounded (if not already a multiple of one cent) to the nearest

cent. Notwithstanding any provision of this Section to the

contrary, the statewide average weekly wage for any benefit

period prior to calendar year 2012 shall be as determined by

the provisions of this Act as amended and in effect on November

18, 2011. Notwithstanding any provisions of this Section to the

contrary, the statewide average weekly wage for the benefit

period of calendar year 2012 shall be $856.55 and for each

calendar year thereafter, the statewide average weekly wage

shall be the statewide average weekly wage, as determined in

accordance with this sentence, for the immediately preceding

benefit period plus (or minus) an amount equal to the

percentage change in the statewide average weekly wage, as

computed in accordance with the first sentence of this

paragraph, between the 2 immediately preceding benefit

periods, multiplied by the statewide average weekly wage, as

determined in accordance with this sentence, for the

immediately preceding benefit period. However, for purposes of

the Workers' Compensation Act, the statewide average weekly

wage will be computed using June 1 and December 1 determination

dates of each calendar year and such determination shall not be

subject to the limitation of the statewide average weekly wage

as computed in accordance with the preceding sentence of this

paragraph.

With respect to any week beginning in a benefit year

beginning prior to January 4, 2004, "maximum weekly benefit

amount" with respect to each week beginning within a benefit

period shall be as defined in the provisions of this Act as

amended and in effect on November 18, 2011.

With respect to any benefit year beginning on or after

January 4, 2004 and before January 6, 2008, "maximum weekly

benefit amount" with respect to each week beginning within a

benefit period means 48% of the statewide average weekly wage,

rounded (if not already a multiple of one dollar) to the next

higher dollar.

Except as otherwise provided in this Section, with respect

to any benefit year beginning on or after January 6, 2008,

"maximum weekly benefit amount" with respect to each week

beginning within a benefit period means 47% of the statewide

average weekly wage, rounded (if not already a multiple of one

dollar) to the next higher dollar.

With respect to any benefit year beginning in calendar year

2016, "maximum weekly benefit amount" with respect to each week

beginning within a benefit period means 42.8% of the statewide

average weekly wage, rounded (if not already a multiple of one

dollar) to the next higher dollar.

With respect to any benefit year beginning in calendar year

2018, "maximum weekly benefit amount" with respect to each week

beginning within a benefit period means 42.9% of the statewide

average weekly wage, rounded (if not already a multiple of one

dollar) to the next higher dollar.

C. With respect to any week beginning in a benefit year

beginning prior to January 4, 2004, an individual's eligibility

for a dependent allowance with respect to a nonworking spouse

or one or more dependent children shall be as defined by the

provisions of this Act as amended and in effect on November 18,

2011.

With respect to any benefit year beginning on or after

January 4, 2004 and before January 6, 2008, an individual to

whom benefits are payable with respect to any week shall, in

addition to those benefits, be paid, with respect to such week,

as follows: in the case of an individual with a nonworking

spouse, 9% of his or her prior average weekly wage, rounded (if

not already a multiple of one dollar) to the next higher

dollar, provided, that the total amount payable to the

individual with respect to a week shall not exceed 57% of the

statewide average weekly wage, rounded (if not already a

multiple of one dollar) to the next higher dollar; and in the

case of an individual with a dependent child or dependent

children, 17.2% of his or her prior average weekly wage,

rounded (if not already a multiple of one dollar) to the next

higher dollar, provided that the total amount payable to the

individual with respect to a week shall not exceed 65.2% of the

statewide average weekly wage, rounded (if not already a

multiple of one dollar) to the next higher dollar.

With respect to any benefit year beginning on or after

January 6, 2008 and before January 1, 2010, an individual to

whom benefits are payable with respect to any week shall, in

addition to those benefits, be paid, with respect to such week,

as follows: in the case of an individual with a nonworking

spouse, 9% of his or her prior average weekly wage, rounded (if

not already a multiple of one dollar) to the next higher

dollar, provided, that the total amount payable to the

individual with respect to a week shall not exceed 56% of the

statewide average weekly wage, rounded (if not already a

multiple of one dollar) to the next higher dollar; and in the

case of an individual with a dependent child or dependent

children, 18.2% of his or her prior average weekly wage,

rounded (if not already a multiple of one dollar) to the next

higher dollar, provided that the total amount payable to the

individual with respect to a week shall not exceed 65.2% of the

statewide average weekly wage, rounded (if not already a

multiple of one dollar) to the next higher dollar.

The additional amount paid pursuant to this subsection in

the case of an individual with a dependent child or dependent

children shall be referred to as the "dependent child

allowance", and the percentage rate by which an individual's

prior average weekly wage is multiplied pursuant to this

subsection to calculate the dependent child allowance shall be

referred to as the "dependent child allowance rate".

Except as otherwise provided in this Section, with respect

to any benefit year beginning on or after January 1, 2010, an

individual to whom benefits are payable with respect to any

week shall, in addition to those benefits, be paid, with

respect to such week, as follows: in the case of an individual

with a nonworking spouse, the greater of (i) 9% of his or her

prior average weekly wage, rounded (if not already a multiple

of one dollar) to the next higher dollar, or (ii) $15, provided

that the total amount payable to the individual with respect to

a week shall not exceed 56% of the statewide average weekly

wage, rounded (if not already a multiple of one dollar) to the

next higher dollar; and in the case of an individual with a

dependent child or dependent children, the greater of (i) the

product of the dependent child allowance rate multiplied by his

or her prior average weekly wage, rounded (if not already a

multiple of one dollar) to the next higher dollar, or (ii) the

lesser of $50 or 50% of his or her weekly benefit amount,

rounded (if not already a multiple of one dollar) to the next

higher dollar, provided that the total amount payable to the

individual with respect to a week shall not exceed the product

of the statewide average weekly wage multiplied by the sum of

47% plus the dependent child allowance rate, rounded (if not

already a multiple of one dollar) to the next higher dollar.

With respect to any benefit year beginning in calendar year

2016, an individual to whom benefits are payable with respect

to any week shall, in addition to those benefits, be paid, with

respect to such week, as follows: in the case of an individual

with a nonworking spouse, the greater of (i) 9% of his or her

prior average weekly wage, rounded (if not already a multiple

of one dollar) to the next higher dollar, or (ii) $15, provided

that the total amount payable to the individual with respect to

a week shall not exceed 51.8% of the statewide average weekly

wage, rounded (if not already a multiple of one dollar) to the

next higher dollar; and in the case of an individual with a

dependent child or dependent children, the greater of (i) the

product of the dependent child allowance rate multiplied by his

or her prior average weekly wage, rounded (if not already a

multiple of one dollar) to the next higher dollar, or (ii) the

lesser of $50 or 50% of his or her weekly benefit amount,

rounded (if not already a multiple of one dollar) to the next

higher dollar, provided that the total amount payable to the

individual with respect to a week shall not exceed the product

of the statewide average weekly wage multiplied by the sum of

42.8% plus the dependent child allowance rate, rounded (if not

already a multiple of one dollar) to the next higher dollar.

With respect to any benefit year beginning in calendar year

2018, an individual to whom benefits are payable with respect

to any week shall, in addition to those benefits, be paid, with

respect to such week, as follows: in the case of an individual

with a nonworking spouse, the greater of (i) 9% of his or her

prior average weekly wage, rounded (if not already a multiple

of one dollar) to the next higher dollar, or (ii) $15, provided

that the total amount payable to the individual with respect to

a week shall not exceed 51.9% of the statewide average weekly

wage, rounded (if not already a multiple of one dollar) to the

next higher dollar; and in the case of an individual with a

dependent child or dependent children, the greater of (i) the

product of the dependent child allowance rate multiplied by his

or her prior average weekly wage, rounded (if not already a

multiple of one dollar) to the next higher dollar, or (ii) the

lesser of $50 or 50% of his or her weekly benefit amount,

rounded (if not already a multiple of one dollar) to the next

higher dollar, provided that the total amount payable to the

individual with respect to a week shall not exceed the product

of the statewide average weekly wage multiplied by the sum of

42.9% plus the dependent child allowance rate, rounded (if not

already a multiple of one dollar) to the next higher dollar.

With respect to each benefit year beginning after calendar

year 2012, the dependent child allowance rate shall be the sum

of the allowance adjustment applicable pursuant to Section

1400.1 to the calendar year in which the benefit year begins,

plus the dependent child allowance rate with respect to each

benefit year beginning in the immediately preceding calendar

year, except as otherwise provided in this subsection. The

dependent child allowance rate with respect to each benefit

year beginning in calendar year 2010 shall be 17.9%. The

dependent child allowance rate with respect to each benefit

year beginning in calendar year 2011 shall be 17.4%. The

dependent child allowance rate with respect to each benefit

year beginning in calendar year 2012 shall be 17.0% and, with

respect to each benefit year beginning after calendar year

2012, shall not be less than 17.0% or greater than 17.9%.

For the purposes of this subsection:

"Dependent" means a child or a nonworking spouse.

"Child" means a natural child, stepchild, or adopted child

of an individual claiming benefits under this Act or a child

who is in the custody of any such individual by court order,

for whom the individual is supplying and, for at least 90

consecutive days (or for the duration of the parental

relationship if it has existed for less than 90 days)

immediately preceding any week with respect to which the

individual has filed a claim, has supplied more than one-half

the cost of support, or has supplied at least 1/4 of the cost

of support if the individual and the other parent, together,

are supplying and, during the aforesaid period, have supplied

more than one-half the cost of support, and are, and were

during the aforesaid period, members of the same household; and

who, on the first day of such week (a) is under 18 years of age,

or (b) is, and has been during the immediately preceding 90

days, unable to work because of illness or other disability:

provided, that no person who has been determined to be a child

of an individual who has been allowed benefits with respect to

a week in the individual's benefit year shall be deemed to be a

child of the other parent, and no other person shall be

determined to be a child of such other parent, during the

remainder of that benefit year.

"Nonworking spouse" means the lawful husband or wife of an

individual claiming benefits under this Act, for whom more than

one-half the cost of support has been supplied by the

individual for at least 90 consecutive days (or for the

duration of the marital relationship if it has existed for less

than 90 days) immediately preceding any week with respect to

which the individual has filed a claim, but only if the

nonworking spouse is currently ineligible to receive benefits

under this Act by reason of the provisions of Section 500E.

An individual who was obligated by law to provide for the

support of a child or of a nonworking spouse for the aforesaid

period of 90 consecutive days, but was prevented by illness or

injury from doing so, shall be deemed to have provided more

than one-half the cost of supporting the child or nonworking

spouse for that period.

(Source: P.A. 96-30, eff. 6-30-09; 97-621, eff. 11-18-11;

97-791, eff. 1-1-13.)

(820 ILCS 405/403) (from Ch. 48, par. 403)

Sec. 403. Maximum total amount of benefits.)

A. With respect to any benefit year beginning prior to

September 30, 1979, any otherwise eligible individual shall be

entitled, during such benefit year, to a maximum total amount

of benefits as shall be determined in the manner set forth in

this Act as amended and in effect on November 9, 1977.

B. With respect to any benefit year beginning on or after

September 30, 1979, except as otherwise provided in this

Section, any otherwise eligible individual shall be entitled,

during such benefit year, to a maximum total amount of benefits

equal to 26 times his or her weekly benefit amount plus

dependents' allowances, or to the total wages for insured work

paid to such individual during the individual's base period,

whichever amount is smaller. With respect to any benefit year

beginning in calendar year 2012, any otherwise eligible

individual shall be entitled, during such benefit year, to a

maximum total amount of benefits equal to 25 times his or her

weekly benefit amount plus dependents' allowances, or to the

total wages for insured work paid to such individual during the

individual's base period, whichever amount is smaller. If the

maximum amount includable as "wages" pursuant to Section 235 is

$13,560 with respect to calendar year 2013, then, with respect

to any benefit year beginning after March 31, 2013 and before

April 1, 2014, any otherwise eligible individual shall be

entitled, during such benefit year, to a maximum total amount

of benefits equal to 25 times his or her weekly benefit amount

plus dependents allowances, or to the total wages for insured

work paid to such individual during the individual's base

period, whichever amount is smaller. With respect to any

benefit year beginning in calendar year 2016 or 2018, any

otherwise eligible individual shall be entitled, during such

benefit year, to a maximum total amount of benefits equal to 24

times his or her weekly benefit amount plus dependents'

allowances, or to the total wages for insured work paid to such

individual during the individual's base period, whichever

amount is smaller.

(Source: P.A. 97-1, eff. 3-31-11; 97-621, eff. 11-18-11.)

(820 ILCS 405/602) (from Ch. 48, par. 432)

Sec. 602. Discharge for misconduct - Felony. A. An

individual shall be ineligible for benefits for the week in

which he has been discharged for misconduct connected with his

work and, thereafter, until he has become reemployed and has

had earnings equal to or in excess of his current weekly

benefit amount in each of four calendar weeks which are either

for services in employment, or have been or will be reported

pursuant to the provisions of the Federal Insurance

Contributions Act by each employing unit for which such

services are performed and which submits a statement certifying

to that fact. The requalification requirements of the preceding

sentence shall be deemed to have been satisfied, as of the date

of reinstatement, if, subsequent to his discharge by an

employing unit for misconduct connected with his work, such

individual is reinstated by such employing unit. For purposes

of this subsection, the term "misconduct" means the deliberate

and willful violation of a reasonable rule or policy of the

employing unit, governing the individual's behavior in

performance of his work, provided such violation has harmed the

employing unit or other employees or has been repeated by the

individual despite a warning or other explicit instruction from

the employing unit. The previous definition notwithstanding,

"misconduct" shall include any of the following work-related

circumstances:

1. Falsification of an employment application, or any

other documentation provided to the employer, to obtain

employment through subterfuge.

2. Failure to maintain licenses, registrations, and

certifications reasonably required by the employer, or

those that the individual is required to possess by law, to

perform his or her regular job duties, unless the failure

is not within the control of the individual.

3. Knowing, repeated violation of the attendance

policies of the employer that are in compliance with State

and federal law following a written warning for an

attendance violation, unless the individual can

demonstrate that he or she has made a reasonable effort to

remedy the reason or reasons for the violations or that the

reason or reasons for the violations were out of the

individual's control. Attendance policies of the employer

shall be reasonable and provided to the individual in

writing, electronically, or via posting in the workplace.

4. Damaging the employer's property through conduct

that is grossly negligent.

5. Refusal to obey an employer's reasonable and lawful

instruction, unless the refusal is due to the lack of

ability, skills, or training for the individual required to

obey the instruction or the instruction would result in an

unsafe act.

6. Consuming alcohol or illegal or non-prescribed

prescription drugs, or using an impairing substance in an

off-label manner, on the employer's premises during

working hours in violation of the employer's policies.

7. Reporting to work under the influence of alcohol,

illegal or non-prescribed prescription drugs, or an

impairing substance used in an off-label manner in

violation of the employer's policies, unless the

individual is compelled to report to work by the employer

outside of scheduled and on-call working hours and informs

the employer that he or she is under the influence of

alcohol, illegal or non-prescribed prescription drugs, or

an impairing substance used in an off-label manner in

violation of the employer's policies.

8. Grossly negligent conduct endangering the safety of

the individual or co-workers.

For purposes of paragraphs 4 and 8, conduct is "grossly

negligent" when the individual is, or reasonably should be,

aware of a substantial risk that the conduct will result in the

harm sought to be prevented and the conduct constitutes a

substantial deviation from the standard of care a reasonable

person would exercise in the situation.

Nothing in paragraph 6 or 7 prohibits the lawful use of

over-the-counter drug products as defined in Section 206 of the

Illinois Controlled Substances Act, provided that the

medication does not affect the safe performance of the

employee's work duties.

B. Notwithstanding any other provision of this Act, no

benefit rights shall accrue to any individual based upon wages

from any employer for service rendered prior to the day upon

which such individual was discharged because of the commission

of a felony in connection with his work, or because of theft in

connection with his work, for which the employer was in no way

responsible; provided, that the employer notified the Director

of such possible ineligibility within the time limits specified

by regulations of the Director, and that the individual has

admitted his commission of the felony or theft to a

representative of the Director, or has signed a written

admission of such act and such written admission has been

presented to a representative of the Director, or such act has

resulted in a conviction or order of supervision by a court of

competent jurisdiction; and provided further, that if by reason

of such act, he is in legal custody, held on bail or is a

fugitive from justice, the determination of his benefit rights

shall be held in abeyance pending the result of any legal

proceedings arising therefrom.

(Source: P.A. 85-956.)

(820 ILCS 405/611) (from Ch. 48, par. 441)

Sec. 611. Retirement pay. A. For the purposes of this

Section "disqualifying income" means:

1. The entire amount which an individual has received or

will receive with respect to a week in the form of a retirement

payment (a) from an individual or organization (i) for which he

performed services during his base period or which is liable

for benefit charges or payments in lieu of contributions as a

result of the payment of benefits to such individual and (ii)

which pays all of the cost of such retirement payment, or (b)

from a trust, annuity or insurance fund or under an annuity or

insurance contract, to or under which an individual or

organization for which he performed services during his base

period or which is liable for benefit charges or payments in

lieu of contributions as a result of the payment of benefits to

such individual pays or has paid all of the premiums or

contributions; and

2. One-half the amount which an individual has received or

will receive with respect to a week in the form of a retirement

payment (a) from an individual or organization (i) for which he

performed services during his base period or which is liable

for benefit charges or payments in lieu of contributions as a

result of the payment of benefits to such individual and (ii)

which pays some, but not all, of the cost of such retirement

payment, or (b) from a trust, annuity or insurance fund

(including primary social security old age and disability

retirement benefits, including those based on self-employment)

or under an annuity or insurance contract, to or under which an

individual or organization for which he performed services

during his base period or which is liable for benefit charges

or payments in lieu of contributions as a result of the payment

of benefits to such individual pays or has paid some, but not

all, of the premiums or contributions.

3. Notwithstanding paragraphs paragraph 1 and 2 above, the

entire amount which an individual has received or will receive,

with respect to any week which begins after March 31, 1980, of

any governmental or other pension, retirement, or retired pay,

annuity or any other similar periodic payment which is based on

any previous work of such individual during his base period or

which is liable for benefit charges or payments in lieu of

contributions as a result of the payment of benefits to such

individual. This paragraph shall be in effect only if it is

required as a condition for full tax credit against the tax

imposed by the Federal Unemployment Tax Act.

4. Notwithstanding paragraphs 1, 2, and 3 above, none of

the amount that an individual has received or will receive with

respect to a week in the form of social security old age,

survivors, and disability benefits under 42 U.S.C. Section 401

et seq., including those based on self-employment, shall

constitute disqualifying income.

B. Whenever an individual has received or will receive a

retirement payment for a month, an amount shall be deemed to

have been paid him for each day equal to one-thirtieth of such

retirement payment. If the retirement payment is for a

half-month, an amount shall be deemed to have been paid the

individual for each day equal to one-fifteenth of such

retirement payment. If the retirement payment is for any other

period, an amount shall be deemed to have been paid the

individual for each day in such period equal to the retirement

payment divided by the number of days in the period.

C. An individual shall be ineligible for benefits for any

week with respect to which his disqualifying income equals or

exceeds his weekly benefit amount. If such disqualifying income

with respect to a week totals less than the benefits for which

he would otherwise be eligible under this Act, he shall be

paid, with respect to such week, benefits reduced by the amount

of such disqualifying income.

D. To assure full tax credit to the employers of this State

against the tax imposed by the Federal Unemployment Tax Act,

the Director shall take any action as may be necessary in the

administration of paragraph 3 of subsection A of this Section

to insure that the application of its provisions conform to the

requirements of such Federal Act as interpreted by the United

States Secretary of Labor or other appropriate Federal agency.

(Source: P.A. 86-3.)

(820 ILCS 405/1505) (from Ch. 48, par. 575)

Sec. 1505. Adjustment of state experience factor. The state

experience factor shall be adjusted in accordance with the

following provisions:

A. For calendar years prior to 1988, the state experience

factor shall be adjusted in accordance with the provisions of

this Act as amended and in effect on November 18, 2011.

B. (Blank).

C. For calendar year 1988 and each calendar year

thereafter, for which the state experience factor is being

determined.

1. For every $50,000,000 (or fraction thereof) by which

the adjusted trust fund balance falls below the target

balance set forth in this subsection, the state experience

factor for the succeeding year shall be increased one

percent absolute.

For every $50,000,000 (or fraction thereof) by which

the adjusted trust fund balance exceeds the target balance

set forth in this subsection, the state experience factor

for the succeeding year shall be decreased by one percent

absolute.

The target balance in each calendar year prior to 2003

is $750,000,000. The target balance in calendar year 2003

is $920,000,000. The target balance in calendar year 2004

is $960,000,000. The target balance in calendar year 2005

and each calendar year thereafter is $1,000,000,000.

2. For the purposes of this subsection:

"Net trust fund balance" is the amount standing to the

credit of this State's account in the unemployment trust

fund as of June 30 of the calendar year immediately

preceding the year for which a state experience factor is

being determined.

"Adjusted trust fund balance" is the net trust fund

balance minus the sum of the benefit reserves for fund

building for July 1, 1987 through June 30 of the year prior

to the year for which the state experience factor is being

determined. The adjusted trust fund balance shall not be

less than zero. If the preceding calculation results in a

number which is less than zero, the amount by which it is

less than zero shall reduce the sum of the benefit reserves

for fund building for subsequent years.

For the purpose of determining the state experience

factor for 1989 and for each calendar year thereafter, the

following "benefit reserves for fund building" shall apply

for each state experience factor calculation in which that

12 month period is applicable:

a. For the 12 month period ending on June 30, 1988,

the "benefit reserve for fund building" shall be

8/104th of the total benefits paid from January 1, 1988

through June 30, 1988.

b. For the 12 month period ending on June 30, 1989,

the "benefit reserve for fund building" shall be the

sum of:

i. 8/104ths of the total benefits paid from

July 1, 1988 through December 31, 1988, plus

ii. 4/108ths of the total benefits paid from

January 1, 1989 through June 30, 1989.

c. For the 12 month period ending on June 30, 1990,

the "benefit reserve for fund building" shall be

4/108ths of the total benefits paid from July 1, 1989

through December 31, 1989.

d. For 1992 and for each calendar year thereafter,

the "benefit reserve for fund building" for the 12

month period ending on June 30, 1991 and for each

subsequent 12 month period shall be zero.

3. Notwithstanding the preceding provisions of this

subsection, for calendar years 1988 through 2003, the state

experience factor shall not be increased or decreased by

more than 15 percent absolute.

D. Notwithstanding the provisions of subsection C, the

adjusted state experience factor:

1. Shall be 111 percent for calendar year 1988;

2. Shall not be less than 75 percent nor greater than

135 percent for calendar years 1989 through 2003; and shall

not be less than 75% nor greater than 150% for calendar

year 2004 and each calendar year thereafter, not counting

any increase pursuant to subsection D-1, D-2, or D-3;

3. Shall not be decreased by more than 5 percent

absolute for any calendar year, beginning in calendar year

1989 and through calendar year 1992, by more than 6%

absolute for calendar years 1993 through 1995, by more than

10% absolute for calendar years 1999 through 2003 and by

more than 12% absolute for calendar year 2004 and each

calendar year thereafter, from the adjusted state

experience factor of the calendar year preceding the

calendar year for which the adjusted state experience

factor is being determined;

4. Shall not be increased by more than 15% absolute for

calendar year 1993, by more than 14% absolute for calendar

years 1994 and 1995, by more than 10% absolute for calendar

years 1999 through 2003 and by more than 16% absolute for

calendar year 2004 and each calendar year thereafter, from

the adjusted state experience factor for the calendar year

preceding the calendar year for which the adjusted state

experience factor is being determined;

5. Shall be 100% for calendar years 1996, 1997, and

1998.

D-1. The adjusted state experience factor for each of

calendar years 2013 through 2015 shall be increased by 5%

absolute above the adjusted state experience factor as

calculated without regard to this subsection. The adjusted

state experience factor for each of calendar years 2016 through

2018 shall be increased by 6% absolute above the adjusted state

experience factor as calculated without regard to this

subsection. The increase in the adjusted state experience

factor for calendar year 2018 pursuant to this subsection shall

not be counted for purposes of applying paragraph 3 or 4 of

subsection D to the calculation of the adjusted state

experience factor for calendar year 2019.

D-2. (Blank). The adjusted state experience factor for

calendar year 2016 shall be increased by 19% absolute above the

adjusted state experience factor as calculated without regard

to this subsection. The increase in the adjusted state

experience factor for calendar year 2016 pursuant to this

subsection shall not be counted for purposes of applying

paragraph 3 or 4 of subsection D to the calculation of the

adjusted state experience factor for calendar year 2017.

D-3. The adjusted state experience factor for calendar year

2018 shall be increased by 19% absolute above the adjusted

state experience factor as calculated without regard to this

subsection. The increase in the adjusted state experience

factor for calendar year 2018 pursuant to this subsection shall

not be counted for purposes of applying paragraph 3 or 4 of

subsection D to the calculation of the adjusted state

experience factor for calendar year 2019.

E. The amount standing to the credit of this State's

account in the unemployment trust fund as of June 30 shall be

deemed to include as part thereof (a) any amount receivable on

that date from any Federal governmental agency, or as a payment

in lieu of contributions under the provisions of Sections 1403

and 1405 B and paragraph 2 of Section 302C, in reimbursement of

benefits paid to individuals, and (b) amounts credited by the

Secretary of the Treasury of the United States to this State's

account in the unemployment trust fund pursuant to Section 903

of the Federal Social Security Act, as amended, including any

such amounts which have been appropriated by the General

Assembly in accordance with the provisions of Section 2100 B

for expenses of administration, except any amounts which have

been obligated on or before that date pursuant to such

appropriation.

(Source: P.A. 97-621, eff. 11-18-11; 97-791, eff. 1-1-13.)

(820 ILCS 405/1506.6)

Sec. 1506.6. Surcharge; specified period. For each

employer whose contribution rate for calendar year 2016 or 2018

is determined pursuant to Section 1500 or 1506.1, including but

not limited to an employer whose contribution rate pursuant to

Section 1506.1 is 0.0%, in addition to the contribution rate

established pursuant to Section 1506.3, an additional

surcharge of 0.3% shall be added to the contribution rate. The

surcharge established by this Section shall be due at the same

time as other contributions with respect to the quarter are

due, as provided in Section 1400. Payments attributable to the

surcharge established pursuant to this Section shall be

contributions and deposited into the clearing account.

(Source: P.A. 97-621, eff. 11-18-11.)

Section 99. Effective date. This Act takes effect upon

becoming law, except that the changes to Sections 602 and 611

of the Unemployment Insurance Act take effect January 3, 2016.