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92_SB0969eng
SB969 Engrossed LRB9207838SMdv
1 AN ACT in relation to unemployment insurance.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Unemployment Insurance Act is amended by
5 changing Section 235 as follows:
6 (820 ILCS 405/235) (from Ch. 48, par. 345)
7 Sec. 235. The term "wages" does not include:
8 A. That part of the remuneration which, after
9 remuneration equal to $6,000 with respect to employment has
10 been paid to an individual by an employer during any calendar
11 year after 1977 and before 1980, is paid to such individual
12 by such employer during such calendar year; and that part of
13 the remuneration which, after remuneration equal to $6,500
14 with respect to employment has been paid to an individual by
15 an employer during each calendar year 1980 and 1981, is paid
16 to such individual by such employer during that calendar
17 year; and that part of the remuneration which, after
18 remuneration equal to $7,000 with respect to employment has
19 been paid to an individual by an employer during the calendar
20 year 1982 is paid to such individual by such employer during
21 that calendar year.
22 With respect to the first calendar quarter of 1983, the
23 term "wages" shall include only the remuneration paid to an
24 individual by an employer during such quarter with respect to
25 employment which does not exceed $7,000. With respect to the
26 three calendar quarters, beginning April 1, 1983, the term
27 "wages" shall include only the remuneration paid to an
28 individual by an employer during such period with respect to
29 employment which when added to the "wages" (as defined in the
30 preceding sentence) paid to such individual by such employer
31 during the first calendar quarter of 1983, does not exceed
SB969 Engrossed -2- LRB9207838SMdv
1 $8,000.
2 With respect to the calendar year 1984, the term "wages"
3 shall include only the remuneration paid to an individual by
4 an employer during that period with respect to employment
5 which does not exceed $8,000; with respect to calendar years
6 1985, 1986 and 1987, the term "wages" shall include only the
7 remuneration paid to such individual by such employer during
8 that calendar year with respect to employment which does not
9 exceed $8,500.
10 With respect to the calendar years 1988 through 2003 and
11 calendar year 2005 and each calendar year thereafter, the
12 term "wages" shall include only the remuneration paid to an
13 individual by an employer during that period with respect to
14 employment which does not exceed $9,000.
15 With respect to the calendar year 2004, the term "wages"
16 shall include only the remuneration paid to an individual by
17 an employer during that period with respect to employment
18 which does not exceed $10,000. The remuneration paid to an
19 individual by an employer with respect to employment in
20 another State or States, upon which contributions were
21 required of such employer under an unemployment compensation
22 law of such other State or States, shall be included as a
23 part of the remuneration equal to $6,000, $6,500, $7,000,
24 $8,000, $8,500, $9,000, or $10,000, as the case may be,
25 herein referred to. For the purposes of this subsection, any
26 employing unit which succeeds to the organization, trade, or
27 business, or to substantially all of the assets of another
28 employing unit, or to the organization, trade, or business,
29 or to substantially all of the assets of a distinct severable
30 portion of another employing unit, shall be treated as a
31 single unit with its predecessor for the calendar year in
32 which such succession occurs, and any employing unit which is
33 owned or controlled by the same interests which own or
34 control another employing unit shall be treated as a single
SB969 Engrossed -3- LRB9207838SMdv
1 unit with the unit so owned or controlled by such interests
2 for any calendar year throughout which such ownership or
3 control exists. This subsection applies only to Sections
4 1400, 1405A, and 1500.
5 B. The amount of any payment (including any amount paid
6 by an employer for insurance or annuities, or into a fund, to
7 provide for any such payment), made to, or on behalf of, an
8 individual or any of his dependents under a plan or system
9 established by an employer which makes provision generally
10 for individuals performing services for him (or for such
11 individuals generally and their dependents) or for a class or
12 classes of such individuals (or for a class or classes of
13 such individuals and their dependents), on account of (1)
14 sickness or accident disability (except those sickness or
15 accident disability payments which would be includable as
16 "wages" in Section 3306(b)(2)(A) of the Federal Internal
17 Revenue Code of 1954, in effect on January 1, 1985, such
18 includable payments to be attributable in such manner as
19 provided by Section 3306(b) of the Federal Internal Revenue
20 Code of 1954, in effect on January 1, 1985), or (2) medical
21 or hospitalization expenses in connection with sickness or
22 accident disability, or (3) death.
23 C. Any payment made to, or on behalf of, an employee or
24 his beneficiary which would be excluded from "wages" by
25 subparagraph (A), (B), (C), (D), (E), (F) or (G), of Section
26 3306(b)(5) of the Federal Internal Revenue Code of 1954, in
27 effect on January 1, 1985.
28 D. The amount of any payment on account of sickness or
29 accident disability, or medical or hospitalization expenses
30 in connection with sickness or accident disability, made by
31 an employer to, or on behalf of, an individual performing
32 services for him after the expiration of six calendar months
33 following the last calendar month in which the individual
34 performed services for such employer.
SB969 Engrossed -4- LRB9207838SMdv
1 E. Remuneration paid in any medium other than cash by an
2 employing unit to an individual for service in agricultural
3 labor as defined in Section 214.
4 F. The amount of any supplemental payment made by an
5 employer to an individual performing services for him, other
6 than remuneration for services performed, under a shared work
7 plan approved by the Director pursuant to Section 407.1.
8 G. The amount of remuneration received by an individual
9 for service as an election judge.
10 (Source: P.A. 90-554, eff. 12-12-97; 91-342, eff. 7-29-99.)
11 Section 99. Effective date. This Act takes effect upon
12 becoming law.
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