Bill Text: IN HB1241 | 2010 | Regular Session | Engrossed
Bill Title: State finance.
Spectrum: Slight Partisan Bill (Democrat 3-1)
Status: (Engrossed - Dead) 2010-02-24 - Amendment 5 (Hershman), prevailed; Division of the Senate: Yeas 32, Nays 17 [HB1241 Detail]
Download: Indiana-2010-HB1241-Engrossed.html
Citations Affected: IC 6-6; IC 22-4; noncode.
Effective: Upon passage; January 1, 2010 (retroactive); July 1, 2010.
(SENATE SPONSORS _ HERSHMAN, LEWIS, BECKER, DEIG, RANDOLPH)
January 12, 2010, read first time and referred to Committee on Interstate and International
Cooperation.
January 25, 2010, reported _ Do Pass.
February 1, 2010, read second time, amended, ordered engrossed.
February 2, 2010, engrossed. Read third time, passed. Yeas 98, nays 0.
February 8, 2010, read first time and referred to Committee on Tax and Fiscal Policy.
February 18, 2010, reported favorably _ Do Pass.
February 24, 2010, read second time, amended, ordered engrossed.
Digest Continued
unemployment benefits (benefits). Requires the department of workforce development (department) to prescribe a standard form for an employer to use to object to a claimant's receipt of benefits. Provides that, if the employer submits the standard form within ten days after the mailing of notice that a former employee has filed an initial or additional claim for benefits, the claim is sent to an unemployment claims compliance center that contacts all employers for information necessary for the department to determine whether the individual is eligible for benefits. Provides that, for any week in which the individual's eligibility is contested, the department may not pay benefits until both the employer and the claimant have had an opportunity to be heard, and the department determines that the claimant is eligible for benefits based on the information provided to the department. Provides that, if an employer appeals an initial determination granting benefits to a claimant and the determination is reversed at least in part based on information that the employer failed to provide in response to a department request, the employer's experience account (account) shall be charged 50% of the benefits paid to the employee that the employee was not entitled to receive and for which the employer's experience account may be charged. Provides that if the employee repays the benefits received the employer's account is credited with the amount of the employee's repayment up to 50% of the amount charged to the account. Repeals a provision that permits an employer with a debit reserve ratio to elect once, after December 31, 2009, and before January 1, 2012, to make a voluntary contribution to the fund and receive a credit to the employer's account equal to 250% of the amount of the voluntary contribution.
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
(1) the aircraft was registered in another state as of January 1, 2010, and any sales or use tax due in the registration state was paid;
(2) there is no outstanding tax liability in the registration state that directly relates to the aircraft; and
(3) an application for the registration of the aircraft under this chapter is filed on or before December 31, 2010, and the registration fee under section 3 of this chapter and the aircraft excise tax under section 13 of this chapter are paid.
defined in section 1 of this chapter paid to an individual by an
employer, remuneration received as tips or gratuities in accordance
with Sections 3301 and 3102 et seq. of the Internal Revenue Code, and
includes all remuneration considered as wages under Sections 3301
and 3102 et seq. of the Internal Revenue Code. However, the term shall
not include any amounts paid as compensation for services specifically
excluded by IC 22-4-8-3 or IC 22-4-8-3.5 from the definition of
employment as defined in IC 22-4-8-1 and IC 22-4-8-2. The term shall
include, but not be limited to, any payments made by an employer to an
employee or former employee, under order of the National Labor
Relations Board, or a successor thereto, or agency named to perform
the duties thereof, as additional pay, back pay, or for loss of
employment, or any such payments made in accordance with an
agreement made and entered into by an employer, a union, and the
National Labor Relations Board.
(b) The term "wages" shall not include the following:
(1) That part of remuneration which, after remuneration equal to:
(A) seven thousand dollars ($7,000), has been paid in a
calendar year to an individual by an employer or the
employer's predecessor with respect to employment during any
calendar year that begins after December 31, 1982, and before
January 1, 2010; 2011; or
(B) nine thousand five hundred dollars ($9,500), has been paid
in a calendar year to an individual by an employer or the
employer's predecessor for employment during a calendar year
that begins after December 31, 2009; 2010;
unless that part of the remuneration is subject to a tax under a
federal law imposing a tax against which credit may be taken for
contributions required to be paid into a state unemployment fund.
For the purposes of this subdivision, the term "employment" shall
include service constituting employment under any employment
security law of any state or of the federal government. However,
nothing in this subdivision shall be taken as an approval or
disapproval of any related federal legislation.
(2) The amount of any payment (including any amount paid by an
employer for insurance or annuities or into a fund to provide for
any such payment) made to, or on behalf of, an individual or any
of the individual's dependents under a plan or system established
by an employer which makes provision generally for individuals
performing service for it (or for such individuals generally and
their dependents) or for a class or classes of such individuals (or
for a class or classes of such individuals and their dependents) on
account of:
(A) retirement;
(B) sickness or accident disability;
(C) medical or hospitalization expenses in connection with
sickness or accident disability; or
(D) death.
(3) The amount of any payment made by an employer to an
individual performing service for it (including any amount paid
by an employer for insurance or annuities or into a fund to
provide for any such payment) on account of retirement.
(4) The amount of any payment on account of sickness or accident
disability, or medical or hospitalization expenses in connection
with sickness or accident disability made by an employer to, or on
behalf of, an individual performing services for it and after the
expiration of six (6) calendar months following the last calendar
month in which the individual performed services for such
employer.
(5) The amount of any payment made by an employer to, or on
behalf of, an individual performing services for it or to the
individual's beneficiary:
(A) from or to a trust exempt from tax under Section 401(a) of
the Internal Revenue Code at the time of such payment unless
such payment is made to an individual performing services for
the trust as remuneration for such services and not as a
beneficiary of the trust; or
(B) under or to an annuity plan which, at the time of such
payments, meets the requirements of Section 401(a)(3),
401(a)(4), 401(a)(5), and 401(a)(6) of the Internal Revenue
Code.
(6) Remuneration paid in any medium other than cash to an
individual for service not in the course of the employer's trade or
business.
(7) The amount of any payment (other than vacation or sick pay)
made to an individual after the month in which the individual
attains the age of sixty-five (65) if the individual did not perform
services for the employer in the period for which such payment is
made.
(8) The payment by an employer (without deduction from the
remuneration of the employee) of the tax imposed upon an
employee under Sections 3101 et seq. of the Internal Revenue
Code (Federal Insurance Contributions Act).
SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 3. (a) This subsection
applies before January 1, 2010. 2011. Except as provided in section
1(b) through 1(e) of this chapter, each employer shall pay contributions
equal to five and six-tenths percent (5.6%) of wages, except as
otherwise provided in IC 22-4-11-2, IC 22-4-11-3, IC 22-4-11.5, and
IC 22-4-37-3.
(b) This subsection applies after December 31, 2009. 2010. Except
as provided in section 1(b) through 1(e) of this chapter, each employer
shall pay contributions equal to twelve percent (12%) of wages, except
as otherwise provided in IC 22-4-11-2, IC 22-4-11-3.5, 22-4-11.5, and
IC 22-4-37-3.
(b) The balance shall include contributions with respect to the period ending on the computation date and actually paid on or before July 31 immediately following the computation date and benefits actually paid on or before the computation date and shall also include any voluntary payments made in accordance with IC 22-4-10-5:
(1) for each calendar year, an employer's rate shall be determined in accordance with the rate schedules in section 3.3 or 3.5 of this chapter; and
(2) for each calendar year, an employer's rate shall be two and seven-tenths percent (2.7%) before January 1,
(A) the employer has been subject to this article throughout the thirty-six (36) consecutive calendar months immediately preceding the computation date; and
(B) there has been some annual payroll in each of the three (3) twelve (12) month periods immediately preceding the computation date.
(c) This subsection applies before January 1,
computation date and all contributions, penalties, and interest due and
owing by the employer or the employer's predecessors for periods prior
to and including the computation date have been paid:
(1) within thirty-one (31) days following the computation date; or
(2) within ten (10) days after the department has given the
employer a written notice by registered mail to the employer's last
known address of:
(A) the delinquency; or
(B) failure to file the reports;
whichever is the later date.
The board or the board's designee may waive the imposition of rates
under this subsection if the board finds the employer's failure to meet
the deadlines was for excusable cause. The department shall give
written notice to the employer before this additional condition or
requirement shall apply.
(d) This subsection applies after December 31, 2009. 2010. In
addition to the conditions and requirements set forth and provided in
subsection (b)(2)(A) and (b)(2)(B), an employer's rate shall not be less
than twelve percent (12%) unless all required contributions and wage
reports have been filed within thirty-one (31) days following the
computation date and all contributions, penalties, and interest due and
owning owing by the employer or the employer's predecessor for
periods before and including the computation date have been paid:
(1) within thirty-one (31) days following the computation date; or
(2) within ten (10) days after the department has given the
employer a written notice by registered mail to the employer's last
known address of:
(A) the delinquency; or
(B) failure to file the reports;
whichever is the later date. The board or the board's designee may
waive the imposition of rates under this subsection if the board finds
the employer's failure to meet the deadlines was for excusable cause.
The department shall give written notice to the employer before this
additional condition or requirement shall apply.
(e) However, if the employer is the state or a political subdivision
of the state or any instrumentality of a state or a political subdivision,
or any instrumentality which is wholly owned by the state and one (1)
or more other states or political subdivisions, the employer may
contribute at a rate of:
(1) one percent (1%), before January 1, 2010; 2011; or
(2) one and six-tenths percent (1.6%), after December 31, 2009;
2010;
until it has been subject to this article throughout the thirty-six (36) consecutive calendar months immediately preceding the computation date.
(f) On the computation date every employer who had taxable wages in the previous calendar year shall have the employer's experience account charged with the amount determined under the following formula:
STEP ONE: Divide:
(A) the employer's taxable wages for the preceding calendar year; by
(B) the total taxable wages for the preceding calendar year.
STEP TWO: Multiply the quotient determined under STEP ONE by the total amount of benefits charged to the fund under section 1 of this chapter.
(g) One (1) percentage point of the rate imposed under subsection (c) or (d), or the amount of the employer's payment that is attributable to the increase in the contribution rate, whichever is less, shall be imposed as a penalty that is due and shall be deposited upon collection into the special employment and training services fund established under IC 22-4-25-1. The remainder of the contributions paid by an employer pursuant to the maximum rate shall be:
(1) considered a contribution for the purposes of this article; and
(2) deposited in the unemployment insurance benefit fund established under IC 22-4-26.
When the Fund Ratio Is:
Applicable
As Much As But Less Than Schedule
1 .0% A
1 .0% 1 .5% B
1 .5% 2 .25% C
2 .25% D
(b) Except as provided in subsection (c), the applicable schedule of rates for calendar years after December 31,
When the Fund Ratio Is:
Applicable
As Much As But Less Than Schedule
0 .2% A
0 .2% 0 .4% B
0 .4% 0 .6% C
0 .6% 0 .8% D
0 .8% 1 .0% E
1 .0% 1 .2% F
1 .2% 1 .4% G
1 .4% 1 .6% H
1 .6% I
(c) For calendar year
(d) Any adjustment in the amount charged to any employer's experience account made subsequent to the assignment of rates of contributions for any calendar year shall not operate to alter the amount charged to the experience accounts of any other base-period employers.
SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 3.3. (a) For calendar
years after 2001 and before 2010, 2011, if the conditions of section 2
of this chapter are met, the rate of contributions shall be determined
and assigned, with respect to each calendar year, to employers whose
accounts have a credit balance and who are eligible therefore according
to each employer's credit reserve ratio. Each employer shall be assigned
the contribution rate appearing in the applicable schedule A, B, C, D,
or E on the line opposite the employer's credit reserve ratio as set forth
in the rate schedule below:
RATE SCHEDULE FOR ACCOUNTS
WITH CREDIT BALANCES
When the Credit Reserve Ratio Is:
As But
Rate Schedules
Much Less
(%)
As Than
A
B
C
D
E
3.00
1
.10 0
.10 0
.10 0
.10 0
.15
2.80 3
.00 1
.30 0
.30 0
.10 0
.10 0
.15
2.60 2
.80 1
.50 0
.50 0
.10 0
.10 0
.15
2.40 2
.60 1
.70 0
.70 0
.30 0
.10 0
.20
2.20 2
.40 1
.90 0
.90 0
.50 0
.10 0
.20
2.00 2
.20 2
.10 1
.10 0
.70 0
.30 0
.40
1.80 2
.00 2
.30 1
.30 0
.90 0
.50 0
.60
1.60 1
.80 2
.50 1
.50 1
.10 0
.70 0
.80
1.40 1
.60 2
.70 1
.70 1
.30 0
.90 1
.00
1.20 1
.40 2
.90 1
.90 1
.50 1
.10 1
.20
1.00 1
.20 3
.10 2
.10 1
.70 1
.30 1
.40
0.80 1
.00 3
.30 2
.30 1
.90 1
.50 1
.60
0.60 0
.80 3
.50 2
.50 2
.10 1
.70 1
.80
0.40 0
.60 3
.70 2
.70 2
.30 1
.90 2
.00
0.20 0
.40 3
.90 2
.90 2
.50 2
.10 2
.20
0.00 0
.20 4
.10 3
.10 2
.70 2
.30 2
.40
(b) For calendar years after 2001 and before 2010, 2011, if the
conditions of section 2 of this chapter are met, the rate of contributions
shall be determined and assigned, with respect to each calendar year,
to employers whose accounts have a debit balance and who are eligible
therefore according to each employer's debit reserve ratio. Each
employer shall be assigned the contribution rate appearing in the
applicable schedule A, B, C, D, or E on the line opposite the employer's
debit reserve ratio as set forth in the rate schedule below:
When the Debit Reserve Ratio Is:
As But Rate Schedules
Much Less (%)
As Than A B C D E
1 .50 4 .40 4 .30 4 .20 4 .10 5 .40
1.50 3 .00 4 .70 4 .60 4 .50 4 .40 5 .40
3.00 4 .50 5 .00 4 .90 4 .70 4 .70 5 .40
4.50 6 .00 5 .30 5 .20 5 .10 5 .00 5 .40
6.00 5 .60 5 .50 5 .40 5 .40 5 .40
RATE SCHEDULE FOR ACCOUNTS
WITH CREDIT BALANCES
When the Credit Reserve Ratio Is:
As But Rate Schedules
Much Less (%)
As Than A B C D E
3.00 0.75 0.70 0.70 0.60 0.50
2.80 3.00 1.00 0.90 0.90 0.80 0.70
2.60 2.80 1.30 1.20 1.10 1.00 0.90
2.40 2.60 1.60 1.50 1.40 1.30 1.20
2.20 2.40 1.90 1.80 1.70 1.50 1.40
2.00 2.20 2.20 2.00 1.90 1.80 1.60
1.80 2.00 2.50 2.30 2.20 2.00 1.80
1.60 1.80 2.80 2.60 2.40 2.20 2.00
1.40 1.60 3.10 2.90 2.70 2.50 2.30
1.20 1.40 3.40 3.20 3.00 2.70 2.50
1.00 1.20 3.70 3.40 3.20 3.00 2.70
0.80 1.00 4.00 3.70 3.50 3.20 2.90
0.60 0.80 4.30 4.00 3.70 3.40 3.10
0.40 0.60 4.60 4.30 4.00 3.70 3.40
0.20 0.40 4.90 4.60 4.30 3.90 3.60
0.00 0.20 5.20 4.80 4.50 4.20 3.80
RATE SCHEDULE FOR ACCOUNTS
WITH CREDIT BALANCES
When the Credit Reserve Ratio Is:
As But Rate Schedules
Much Less (%)
As Than F G H I
3.00 0.40 0.40 0.30 0.00
2.80 3.00 0.60 0.50 0.40 0.00
2.60 2.80 0.80 0.70 0.60 0.10
2.40 2.60 1.10 1.00 0.90 0.10
2.20 2.40 1.30 1.20 1.00 0.10
2.00 2.20 1.40 1.20 1.00 0.10
1.80 2.00 1.60 1.40 1.20 0.10
1.60 1.80 1.80 1.60 1.40 0.20
1.40 1.60 2.10 1.90 1.70 0.20
1.20 1.40 2.20 2.00 1.70 0.20
1.00 1.20 2.40 2.10 1.80 0.20
0.80 1.00 2.60 2.30 2.00 0.20
0.60 0.80 2.80 2.50 2.20 0.20
0.40 0.60 3.10 2.80 2.40 0.30
0.20 0.40 3.20 2.80 2.40 0.30
0.00 0.20 3.40 3.00 2.60 0.30
(b) For calendar years after
When the Debit Reserve Ratio Is:
As But Rate Schedules
Much Less (%)
As Than A B C D E
0.00 1.50 6.75 6.30 5.90 5.40 4.90
1.50 3.00 7.00 6.50 6.10 5.60 5.10
3.00 4.50 7.25 6.70 6.30 5.80 5.30
4.50 6.00 7.50 7.00 6.50 6.00 5.50
6.00 8.00 7.75 7.20 6.70 6.20 5.70
8.00 10.00 8.25 7.70 7.20 6.60 6.00
10.00 12.00 8.75 8.10 7.60 7.00 6.40
12.00 14.00 9.25 8.60 8.00 7.40 6.80
14.00 16.00 9.75 9.10 8.50 7.80 7.10
16.00 10.20 9.50 8.90 8.20 7.40
When the Debit Reserve Ratio Is:
As But Rate Schedules
Much Less (%)
As Than F G H I
0.00 1.50 4.40 3.90 3.40 0.40
1.50 3.00 4.60 4.10 3.60 0.40
3.00 4.50 4.80 4.30 3.80 0.40
4.50 6.00 4.90 4.40 3.80 0.40
6.00 8.00 5.10 4.50 3.90 0.40
8.00 10.00 5.40 4.80 4.20 0.50
10.00 12.00 5.80 5.20 4.50 0.50
12.00 14.00 6.10 5.40 4.70 0.50
14.00 16.00 6.40 5.70 5.00 0.50
16.00 6.70 6.00 5.40 5.40
individual, within ten (10) days after such determination was mailed to
the individual's last known address, or otherwise delivered to the
individual, asks a hearing thereon before an administrative law judge,
such determination shall be final and benefits shall be paid or denied
in accordance therewith.
(b) When an individual files an initial or additional claim for
benefits, the department shall promptly furnish a written notice of
the employer's benefit liability to each employer in the base period
whose experience or reimbursable account is potentially
chargeable with benefits to be paid to the individual and to the
employer from whom the individual has mostly recently separated.
The notice shall contain at least the following:
(1) The date.
(2) The individual's name.
(3) The individual's Social Security account number.
(4) The ending date of the individual's base period.
(5) The week ending date of the first week of the individual's
benefit period.
(6) The time by which the employer is required to respond to
the notice.
(7) A ratio, the numerator of which is the amount of the
individual's benefits chargeable to the employer's experience
or reimbursable account and the denominator of which is the
individual's earnings from the employer.
(8) An explanation of the employer's right to protest the claim
and the payment of any benefits based on the claim.
(9) The place at and time by which a protest described in
subdivision (8) must be made.
(10) The form and contents of a protest described in
subdivision (8).
(b) (c) Not later than January 1, July 1, 2010, the department shall
do the following:
(1) Establish an unemployment claims compliance center. When
an individual files an initial claim after the unemployment claims
compliance center is established, the department, before making
a determination that the individual is eligible for benefits, shall
compare the information provided by the individual making the
claim with information from the separating employer concerning
the individual's eligibility for benefits. If the information provided
by the individual making the claim does not match the
information from the separating employer, the department may
not pay the individual benefits and shall refer the individual's
claim to the department's unemployment claims compliance
center for investigation. The department shall provide a written
notice to the individual who filed the claim that the individual's
claim is being referred to the unemployment claims compliance
center, including the reason for the referral.
(2) Prescribe a standard form for use by an employer that
objects to a claimant's receipt of benefits on any of the
following grounds:
(A) The claimant is disqualified under IC 22-4-15-1.
(B) The claimant is ineligible under IC 22-4-15-2.
(C) The claimant has received deductible income under
IC 22-4-5-1 or IC 22-4-5-2.
(D) The claimant never has been employed by the
employer.
(E) The claimant is ineligible or disqualified for any other
reason.
(d) Whenever an employer submits the form prescribed under
subsection (c)(2) within the ten (10) day period described in
subsection (g), the department shall send the claim for benefits
associated with the employer's objection to the unemployment
claims compliance center under subsection (c)(1).
(c) (e) After receiving a claim from the department, the
unemployment claims compliance center shall contact the separating
employer all employers that provided information that does not match
information provided by the individual making the claim to obtain any
information about the claim that is accurate and sufficient necessary
for the department to determine whether the individual is eligible for
benefits. The center shall also obtain from the employer the name and
address of a person to receive without delay notices served on the
employer concerning the claim.
(d) Except as provided in subsection (e), (f) If the employer has
submitted the form prescribed under subsection (c)(2), the
department may not pay the individual benefits under this article as
long as the discrepancy between the information provided by the
individual and the information provided by the individual's separating
employer is unresolved. If the information provided by an individual
and the information provided by the individual's separating employer
does not match, the department shall notify both the separating
employer and the individual that they have forty-eight (48) hours to
resolve the discrepancy. If the discrepancy is not resolved at the end of
the forty-eighth hour, the department shall use the information
provided by the employer to determine the individual's eligibility for
benefits.
(e) If the employer does not respond to the inquiry from the
unemployment claims compliance center within five (5) days after the
date of the inquiry, the center shall report to the department that the
employer has not responded, and the department shall use the
information provided by the individual to determine the individual's
eligibility for benefits.
(f) After the department makes a determination concerning the
individual's eligibility for benefits, the department shall promptly
furnish each employer in the base period whose experience or
reimbursable account is potentially chargeable with benefits to be paid
to such individual with a notice in writing of the employer's benefit
liability. The notice shall contain the date, the name and Social Security
account number of the individual, the ending date of the individual's
base period, the week ending date of the first week of the individual's
benefit period, the time by which the employer is required to respond
to the notice, and complete information about the rules of evidence and
standards of proof that the department will apply to determine the
validity of a claim, if an employer disputes the claim. The notice shall
further contain information as to the proportion of benefits chargeable
to the employer's experience or reimbursable account in ratio to the
earnings of such individual from such employer. Unless the employer
within ten (10) days after such notice of benefit liability was mailed to
the employer's last known address, or otherwise delivered to the
employer, asks a hearing thereon before an administrative law judge,
such determination shall be final and benefits paid shall be charged in
accordance therewith. for any week in which the individual's
eligibility is contested until both the employer and the claimant
have had an opportunity to be heard, and the department
determines that the claimant is eligible for benefits based on the
information provided to the department. If the department
determines that the separating employer identified by the claimant
is not the claimant's separating employer, the department may not
pay benefits under this article until the correct separating
employer is notified as required by subsection (b) and has an
opportunity to respond as provided in subsection (g).
(g) An employing unit, including an employer, having knowledge
of any facts which may affect an individual's eligibility or right to
waiting period credits or benefits, shall notify the department of such
facts within ten (10) days after the mailing of notice that a former
employee has filed an initial or additional claim for benefits on a form
prescribed by the department.
(h) If, after the department determines that additional information is necessary to make a determination under this chapter:
(1) the department makes a request in writing for additional information from an employing unit, including an employer, on a form prescribed by the department; and
(2) the employing unit fails to respond within ten (10) days after the date the request is
the department shall make
(i) If:
(1) an employer
(2) the
the employer's experience account shall be charged an amount equal to fifty percent (50%) of the benefits paid to the employee to which the employee was not entitled and for which the employer's experience account may be charged.
(j) If:
(1) the employer's experience account is charged under subsection (i); and
(2) the employee repays all or a part of the benefits on which the charge under subsection (i) is based;
the employer shall receive a credit to the employer's experience account that is equal to the amount of the employee's repayment up to fifty percent (50%) of the amount charged to the employer's experience account under subsection (i).
(k) In addition to the
claimant and the employer or employers directly involved or connected
with the issue raised as to the validity of such claim, the eligibility of
the claimant for waiting period credit or benefits, or the imposition of
a disqualification period or penalty, or the denial thereof, and of the
cause for which the claimant left the claimant's work, of such
determination and the reasons thereof.
(l) Whenever a determination is made as to the validity of any
claim for benefits or the eligibility of any claimant for benefits that
involves:
(1) the cancellation of wage credits or benefit rights;
(2) the imposition of any disqualification, period of
ineligibility, or penalty; or
(3) a denial of the claim;
the department shall mail a written notice to the claimant and each
employer directly involved or connected with the issue that is the
basis for the determination. The claimant or an employer may
protest the determination within the time limits and in the manner
provided in this section and is entitled to a hearing before an
administrative law judge.
(m) Except as otherwise hereinafter provided in this section
regarding parties located in Alaska, Hawaii, and Puerto Rico, unless
the claimant or such employer, within ten (10) days after the
notification required by subsection (k) was mailed to the claimant's or
the employer's last known address or otherwise delivered to the
claimant or the employer, asks for a hearing before an administrative
law judge thereon, such decision shall be final and benefits shall be
paid or denied in accordance therewith.
(n) For a notice of disputed administrative determination or decision
mailed or otherwise delivered to the claimant or employer either of
whom is located in Alaska, Hawaii, or Puerto Rico, unless the claimant
or employer, within fifteen (15) days after the notification required by
subsection (k) was mailed to the claimant's or employer's last known
address or otherwise delivered to the claimant or employer, asks for a
hearing before an administrative law judge thereon, such decision shall
be final and benefits shall be paid or denied in accordance therewith.
(o) If a claimant or an employer requests a hearing under subsection
(m) or (n), the request therefor shall be filed with the department in
writing within the prescribed periods as above set forth in this section
and shall be in such form as the department may prescribe. In the event
a hearing is requested by an employer or the department after it has
been administratively determined that benefits should be allowed to a
claimant, entitled benefits shall continue to be paid to said claimant
unless said administrative determination has been reversed by a due
process hearing. Benefits with respect to any week not in dispute shall
be paid promptly regardless of any appeal.
(p) A person may not participate on behalf of the department in any
case in which the person is an interested party.
(q) Solely on the ground of obvious administrative error appearing
on the face of an original determination, and within the benefit year of
the affected claims, the commissioner, or a representative authorized
by the commissioner to act in the commissioner's behalf, may
reconsider and direct the deputy to revise the original determination so
as to correct the obvious error appearing therein. Time for filing an
appeal and requesting a hearing before an administrative law judge
regarding the determinations handed down pursuant to this subsection
shall begin on the date following the date of revision of the original
determination and shall be filed with the commissioner in writing
within the prescribed periods as above set forth in subsection (g).
(r) Notice to the employer and the claimant that the determination
of the department is final if a hearing is not requested shall be
prominently displayed on the notice of the determination which is sent
to the employer and the claimant.
(s) If an allegation of the applicability of IC 22-4-15-1(c)(8) is made
by the individual at the time of the claim for benefits, the department
shall not notify the employer of the claimant's current address or
physical location.
(b) This SECTION expires July 1, 2010.
