Amendment 10820 to House Bill 319 P.N. 2657, Regular Session 2015-2016

H0319B2657A10820 BIL:JSL 10/24/16 #90 A10820

AMENDMENTS TO HOUSE BILL NO. 319

Sponsor: SENATOR BAKER

Printer's No. 2657

Amend Bill, page 1, lines 15 through 22, by striking out "IN

CONTRIBUTIONS BY" in line 15 and all of lines 16 through 22 and

inserting

in administration of act, further providing for records of and

reports by employers; in contributions by employers and

employees, further providing for determination of

contribution rate and experience rating, for interest on past

due contributions and for limitations upon enforcement of

payment of contributions, interest and penalties; in

compensation, further providing for qualification required to

secure compensation, for ineligibility of incarcerated

employee and for rate and amount of compensation; in

determination of compensation and appeals and reviews and

procedure, further providing for decision of referee and

further appeals and reviews and for powers of board over

claims; in protection of rights and compensation, further

providing for certain agreements void and penalty; in penalty

provisions, further providing for false statements and

representations to obtain or increase compensation, for false

statements and representations to prevent or reduce

compensation and other offenses and for violation of act and

rules and regulations; and providing for an amnesty program.

Amend Bill, page 2, lines 2 through 5, by striking out all of

said lines and inserting

Section 1. Section 206 of the act of December 5, 1936 (2nd

Sp.Sess., 1937 P.L.2897, No.1), known as the Unemployment

Compensation Law, amended July 21, 1983 (P.L.68, No.30) and

November 17, 1995 (P.L.615, No.64), is amended to read:

Section 206. Records of and Reports by Employers.--(a) Each

employer (whether or not liable for the payment of contributions

under this act) shall keep accurate employment records

containing such information, as may be prescribed by the rules

and regulations adopted by the department. Such records shall be

open to inspection by the department and its agents at any

reasonable time, and as often as may be deemed necessary, but

2016/90BIL/HB0319A10820 - 1 -

employers need not retain such records more than four (4) years

after contributions relating to such records have been paid. The

department may require from such employers such reports as it

deems necessary, which shall be sworn to, if required by the

department.

(b) Information thus obtained shall not be made public or be

open to public inspection, other than to the members of the

board, the officers and employes of the department and other

public employes in the performance of their public duties, but

any employe or employer at a hearing on an appeal shall, upon

request, be supplied with information from such records to the

extent necessary for the proper presentation and consideration

of the appeal.

or any other public employe, who shall violate any of the

provisions of this section shall, upon conviction thereof in a

summary proceeding, be sentenced to pay a fine of not less than

[twenty dollars ($20)] one hundred dollars ($100) nor more than

[two hundred dollars ($200)] three hundred dollars ($300) and in

default of the payment of such fine and cost of prosecution

shall be sentenced to imprisonment for not longer than thirty

(30) days.

(d) Any employer who has been determined by the department

to be subject to the reporting provisions of this act and has

been so notified, and who neglects or refuses to file or to

complete in such manner as the department may prescribe either

the periodic report required by the department to establish the

amount of such contributions or the periodic report required by

the department showing the amount of wages paid to each employe,

or both, on or before the date such reports are required to be

filed, shall pay a penalty of [ten per centum (10%)] fifteen per

centum (15%) of the total amount of contributions paid or

payable by the employer or employe as the case may be for the

period: Provided, That such penalty shall be not less than

[twenty-five dollars ($25)] one hundred twenty-five dollars

($125) or more than [two hundred and fifty dollars ($250)] four

hundred fifty dollars ($450). Such penalty shall apply to the

reports for each period with respect to which such reports are

required to be filed: Provided, That such penalty shall not

apply to reports for any period with respect to which the last

day for filing such reports is prior to a date on which the

department has notified the employer that he has been determined

an employer subject to the reporting provisions of this act,

unless the reports for such prior periods are not filed within

thirty (30) days after the employer has been so notified. The

penalties provided by this section shall be in addition to all

other penalties provided for in this act.

Section 2. Section 301.1(a) and (c)(1) of the act, amended

July 21, 1983 (P.L.68, No.30), is amended to read:

Amend Bill, page 2, line 13, by striking out "AND" where it

2016/90BIL/HB0319A10820 - 2 -

occurs the second time and inserting a comma

Amend Bill, page 2, lines 14 and 15, by striking out "THROUGH

2015 AND NINE AND SIX-TENTHS PER CENTUM (9.6%) FOR 2016 " and

inserting

through 2012, eight and seven-tenths per centum (8.7%) for

2013 through 2016, nine and five one-hundredths per centum

(9.05%) for 2017 and eight and ninety-five one-hundredths per

centum (8.95%) for 2018

Amend Bill, page 4, line 25, by inserting a bracket before

"AND"

Amend Bill, page 4, line 25, by inserting after "THEREAFTER"

] through 2016

Amend Bill, page 5, lines 21 through 27, by striking out all

of said lines and inserting

Less than or equal to -12% but greater than -16% 2.5

Less than or equal to -16% but greater than -20% 2.6

Less than or equal to -20% or lower 2.7

Reserve Ratio Factor - 2017 and thereafter Rates

Employers Reserve Account as a

Percentage of Taxable Wages

Reserve

Ratio Factor

Greater than 25% 0.0

Greater than or equal to 21% but less than 25% 0.3

Greater than or equal to 18% but less than 21% 0.4

Greater than or equal to 15% but less than 18% 0.5

Greater than or equal to 12% but less than 15% 0.6

Greater than or equal to 9% but less than 12% 0.7

Greater than or equal to 7% but less than 9% 0.8

Greater than or equal to 5% but less than 7% 0.9

Greater than or equal to 3% but less than 5% 1.0

Greater than or equal to 1% but less than 3% 1.1

Greater than or equal to 0% but less than 1% 1.2

Less than 0% but greater than -1% 1.3

Less than or equal to -1% but greater than -2% 1.4

Less than or equal to -2% but greater than -3% 1.5

Less than or equal to -3% but greater than -4% 1.6

Less than or equal to -4% but greater than -5% 1.7

Less than or equal to -5% but greater than -6% 1.8

Less than or equal to -6% but greater than -7% 1.9

Less than or equal to -7% but greater than -8% 2.0

Less than or equal to -8% but greater than -9% 2.1

Less than or equal to -9% but greater than -10% 2.2

Less than or equal to -10% but greater than -11% 2.3

2016/90BIL/HB0319A10820 - 3 -

Less than or equal to -11% but greater than -12% 2.4

Less than or equal to -12% but greater than -16% 2.5

Less than or equal to -16% but greater than -20% 2.6

Less than or equal to -20% but greater than -28% 2.7

Less than or equal to -28% but greater than -100% 3.0

Less than or equal to -100% or lower 3.2

Amend Bill, page 5, by inserting between lines 28 and 29

Section 3. Sections 308 and 309.2(a) of the act, amended

June 15, 2005 (P.L.8, No.5), are amended to read:

Section 308. Interest on Past Due Contributions.--

Contributions unpaid on the date on which they are due and

payable, as prescribed by the department, shall bear interest at

one-twelfth (1/12) of the annual rate determined by the

Secretary of Revenue under section 806 of the act of April 9,

1929 (P.L.343, No.176), known as "The Fiscal Code," per month or

fraction of a month, or at the rate of [three quarters of one

per centum (0.75%)] one per centum (1%) per month or fraction of

a month, whichever is greater, from the date they become due

until paid.

Section 309.2. Limitations Upon Enforcement of Payment of

Contributions, Interest and Penalties.--(a) Notwithstanding any

other provisions of this act to the contrary, no legal action

for the collection of contributions, interest and penalties

shall be instituted after the expiration of [four] six years

from the end of the calendar year determined in accordance with

subsection (b) of this section, unless prior to the expiration

of such [four-year] six-year period and with respect thereto (1)

an assessment proceeding shall have been instituted pursuant to

the provisions of section three hundred four of this act, or (2)

an action shall have been instituted pursuant to the provisions

of section three hundred nine of this act, or (3) a lien shall

have been entered pursuant to the provisions of section three

hundred eight point one of this act: Provided, That the

provisions of this section shall not apply where an employer by

willful failure or refusal to file a report with the department

or to include in any report all wages which he has paid, or

otherwise, has attempted to avoid or reduce liability for the

payment of contributions.

* * *

Amend Bill, page 5, line 29, by striking out "2" and

inserting

Amend Bill, page 6, line 7, by striking out "AND (E)(1.1) "

and inserting

, (e)(1) and (2)

2016/90BIL/HB0319A10820 - 4 -

Amend Bill, page 6, line 9, by striking out "FORTY-TWO PER

CENTUM (42%)" and inserting

thirty-seven per centum (37%)

Amend Bill, page 6, by inserting between lines 12 and 13

Section 5. Section 402.6 of the act, amended December 9,

2002 (P.L.1330, No.156), is amended to read:

Section 402.6. Ineligibility of Incarcerated Employe.--(a)

An employe shall not be eligible for payment of unemployment

compensation benefits for any weeks of unemployment during which

the employe is incarcerated after a conviction.

(b) The department shall utilize any reasonable means

determined necessary by the secretary to identify and prevent

the payment of benefits to incarcerated individuals who are

disqualified under this section.

Amend Bill, page 6, line 13, by striking out "3. SECTION

404(B)" and inserting

6. Section 404(a)

Amend Bill, page 6, lines 13 and 14, by striking out "MAY 14,

1949 (P.L.1355, NO.404),"

Amend Bill, page 6, lines 25 through 30; page 7, lines 1

through 9; by striking out all of said lines on said pages and

inserting

(a) (1) The employe's weekly benefit rate shall be computed

as (1) the amount appearing in Part B of the Table Specified for

the Determination of Rate and Amount of Benefits on the line on

which in Part A there appears his "highest quarterly wage," or

(2) fifty per centum (50%) of his full-time weekly wage,

whichever is greater. Notwithstanding any other provision of

this act, if an employe's weekly benefit rate, as calculated

under this paragraph, is less than [seventy dollars ($70)]

sixty-eight dollars ($68), he shall be ineligible to receive any

amount of compensation. If the employe's weekly benefit rate is

not a multiple of one dollar ($1), it shall be rounded to the

next lower multiple of one dollar ($1).

(2) If the base year wages of an employe whose weekly

benefit rate has been determined under clause (2) of paragraph

(1) of this subsection are insufficient to qualify him under

subsection (c) of this section, his weekly benefit rate shall be

redetermined under clause (1) of paragraph (1) of this

subsection.

(3) If an employe's weekly benefit rate as determined under

2016/90BIL/HB0319A10820 - 5 -

clause (1) of paragraph (1) of this subsection, or redetermined

under paragraph (2) of this subsection, as the case may be, is

less than the maximum weekly benefit rate and the employe's base

year wages are insufficient to qualify him under subsection (c)

of this section but are sufficient to qualify him for any one of

the next two lower weekly benefit rates, his weekly benefit rate

shall be redetermined at the highest of such next lower rates.

Amend Bill, page 7, line 11, by striking out the bracket

before "(1)"

Amend Bill, page 7, line 17, by inserting a bracket before

"$1688 - 1712"

Amend Bill, page 24, lines 12 through 30; pages 25 through

40, lines 1 through 30; page 41, lines 1 through 14; by striking

out all of said lines on said pages

Amend Bill, page 41, by inserting between lines 14 and 15

$1,688 - $1,712

$68 $2,718

1,713 - $1,737 69 2,758

1,738 - $1,762 70 2,797

1,763 - $1,787 71 2,837

1,788 - $1,812 72 2,877

1,813 - $1,837 73 2,916

1,838 - $1,862 74 2,956

1,863 - $1,887 75 2,996

1,888 - $1,912 76 3,035

1,913 - $1,937 77 3,075

1,938 - $1,962 78 3,115

1,963 - $1,987 79 3,154

1,988 - $2,012 80 3,194

2,013 - $2,037 81 3,234

2,038 - $2,062 82 3,274

2,063 - $2,087 83 3,313

2,088 - $2,112 84 3,353

2,113 - $2,137 85 3,393

2,138 - $2,162 86 3,432

2,163 - $2,187 87 3,472

2,188 - $2,212 88 3,512

2,213 - $2,237 89 3,551

2,238 - $2,262 90 3,591

2016/90BIL/HB0319A10820 - 6 -

2,263 - $2,287 91 3,631

2,288 - $2,312 92 3,670

2,313 - $2,337 93 3,710

2,338 - $2,362 94 3,750

2,363 - $2,387 95 3,789

2,388 - $2,412 96 3,829

2,413 - $2,437 97 3,869

2,438 - $2,462 98 3,908

2,463 - $2,487 98 3,948

2,488 - $2,512 99 3,988

2,513 - $2,537 100 4,027

2,538 - $2,562 101 4,067

2,563 - $2,587 102 4,107

2,588 - $2,612 103 4,147

2,613 - $2,637 104 4,186

2,638 - $2,662 105 4,226

2,663 - $2,687 106 4,266

2,688 - $2,712 107 4,305

2,713 - $2,737 108 4,345

2,738 - $2,762 109 4,385

2,763 - $2,787 110 4,424

2,788 - $2,812 111 4,464

2,813 - $2,837 112 4,504

2,838 - $2,862 113 4,543

2,863 - $2,887 114 4,583

2,888 - $2,912 115 4,623

2,913 - $2,937 116 4,662

2,938 - $2,962 117 4,702

2,963 - $2,987 118 4,742

2,988 - $3,012 119 4,781

3,013 - $3,037 120 4,821

3,038 - $3,062 121 4,861

3,063 - $3,087 122 4,900

3,088 - $3,112 123 4,940

3,113 - $3,137 124 4,980

3,138 - $3,162 125 5,020

3,163 - $3,187 126 5,059

3,188 - $3,212 127 5,099

3,213 - $3,237 128 5,139

3,238 - $3,262 129 5,178

3,263 - $3,287 130 5,218

3,288 - $3,312 131 5,258

2016/90BIL/HB0319A10820 - 7 -

3,313 - $3,337 132 5,297

3,338 - $3,362 133 5,337

3,363 - $3,387 134 5,377

3,388 - $3,412 135 5,416

3,413 - $3,437 136 5,456

3,438 - $3,462 137 5,496

3,463 - $3,487 138 5,535

3,488 - $3,512 139 5,575

3,513 - $3,537 140 5,615

3,538 - $3,562 141 5,654

3,563 - $3,587 142 5,694

3,588 - $3,612 143 5,734

3,613 - $3,637 144 5,774

3,638 - $3,662 145 5,813

3,663 - $3,687 146 5,853

3,688 - $3,712 147 5,893

3,713 - $3,737 147 5,932

3,738 - $3,762 148 5,972

3,763 - $3,787 149 6,012

3,788 - $3,812 150 6,051

3,813 - $3,837 151 6,091

3,838 - $3,862 152 6,131

3,863 - $3,887 153 6,170

3,888 - $3,912 154 6,210

3,913 - $3,937 155 6,250

3,938 - $3,962 156 6,289

3,963 - $3,987 157 6,329

3,988 - $4,012 158 6,369

4,013 - $4,037 159 6,408

4,038 - $4,062 160 6,448

4,063 - $4,087 161 6,488

4,088 - $4,112 162 6,527

4,113 - $4,137 163 6,567

4,138 - $4,162 164 6,607

4,163 - $4,187 165 6,647

4,188 - $4,212 166 6,686

4,213 - $4,237 167 6,726

4,238 - $4,262 168 6,766

4,263 - $4,287 169 6,805

4,288 - $4,312 170 6,845

4,313 - $4,337 171 6,885

4,338 - $4,362 172 6,924

2016/90BIL/HB0319A10820 - 8 -

4,363 - $4,387 173 6,964

4,388 - $4,412 174 7,004

4,413 - $4,437 175 7,043

4,438 - $4,462 176 7,083

4,463 - $4,487 177 7,123

4,488 - $4,512 178 7,162

4,513 - $4,537 179 7,202

4,538 - $4,562 180 7,242

4,563 - $4,587 181 7,281

4,588 - $4,612 182 7,321

4,613 - $4,637 183 7,361

4,638 - $4,662 184 7,400

4,663 - $4,687 185 7,440

4,688 - $4,712 186 7,480

4,713 - $4,737 187 7,520

4,738 - $4,762 188 7,559

4,763 - $4,787 189 7,599

4,788 - $4,812 190 7,639

4,813 - $4,837 191 7,678

4,838 - $4,862 192 7,718

4,863 - $4,887 193 7,758

4,888 - $4,912 194 7,797

4,913 - $4,937 195 7,837

4,938 - $4,962 196 7,877

4,963 - $4,987 196 7,916

4,988 - $5,012 197 7,956

5,013 - $5,037 198 7,996

5,038 - $5,062 199 8,035

5,063 - $5,087 200 8,075

5,088 - $5,112 201 8,115

5,113 - $5,137 202 8,154

5,138 - $5,162 203 8,194

5,163 - $5,187 204 8,234

5,188 - $5,212 205 8,274

5,213 - $5,237 206 8,313

5,238 - $5,262 207 8,353

5,263 - $5,287 208 8,393

5,288 - $5,312 209 8,432

5,313 - $5,337 210 8,472

5,338 - $5,362 211 8,512

5,363 - $5,387 212 8,551

5,388 - $5,412 213 8,591

2016/90BIL/HB0319A10820 - 9 -

5,413 - $5,437 214 8,631

5,438 - $5,462 215 8,670

5,463 - $5,487 216 8,710

5,488 - $5,512 217 8,750

5,513 - $5,537 218 8,789

5,538 - $5,562 219 8,829

5,563 - $5,587 220 8,869

5,588 - $5,612 221 8,908

5,613 - $5,637 222 8,948

5,638 - $5,662 223 8,988

5,663 - $5,687 224 9,027

5,688 - $5,712 225 9,067

5,713 - $5,737 226 9,107

5,738 - $5,762 227 9,147

5,763 - $5,787 228 9,186

5,788 - $5,812 229 9,226

5,813 - $5,837 230 9,266

5,838 - $5,862 231 9,305

5,863 - $5,887 232 9,345

5,888 - $5,912 233 9,385

5,913 - $5,937 234 9,424

5,938 - $5,962 235 9,464

5,963 - $5,987 236 9,504

5,988 - $6,012 237 9,543

6,013 - $6,037 238 9,583

6,038 - $6,062 239 9,623

6,063 - $6,087 240 9,662

6,088 - $6,112 241 9,702

6,113 - $6,137 242 9,742

6,138 - $6,162 243 9,781

6,163 - $6,187 244 9,821

6,188 - $6,212 245 9,861

6,213 - $6,237 245 9,900

6,238 - $6,262 246 9,940

6,263 - $6,287 247 9,980

6,288 - $6,312 248 10,020

6,313 - $6,337 249 10,059

6,338 - $6,362 250 10,099

6,363 - $6,387 251 10,139

6,388 - $6,412 252 10,178

6,413 - $6,437 253 10,218

6,438 - $6,462 254 10,258

2016/90BIL/HB0319A10820 - 10 -

6,463 - $6,487 255 10,297

6,488 - $6,512 256 10,337

6,513 - $6,537 257 10,377

6,538 - $6,562 258 10,416

6,563 - $6,587 259 10,456

6,588 - $6,612 260 10,496

6,613 - $6,637 261 10,535

6,638 - $6,662 262 10,575

6,663 - $6,687 263 10,615

6,688 - $6,712 264 10,654

6,713 - $6,737 265 10,694

6,738 - $6,762 266 10,734

6,763 - $6,787 267 10,774

6,788 - $6,812 268 10,813

6,813 - $6,837 269 10,853

6,838 - $6,862 270 10,893

6,863 - $6,887 271 10,932

6,888 - $6,912 272 10,972

6,913 - $6,937 273 11,012

6,938 - $6,962 274 11,051

6,963 - $6,987 275 11,091

6,988 - $7,012 276 11,131

7,013 - $7,037 277 11,170

7,038 - $7,062 278 11,210

7,063 - $7,087 279 11,250

7,088 - $7,112 280 11,289

7,113 - $7,137 281 11,329

7,138 - $7,162 282 11,369

7,163 - $7,187 283 11,408

7,188 - $7,212 284 11,448

7,213 - $7,237 285 11,488

7,238 - $7,262 286 11,527

7,263 - $7,287 287 11,567

7,288 - $7,312 288 11,607

7,313 - $7,337 289 11,647

7,338 - $7,362 290 11,686

7,363 - $7,387 291 11,726

7,388 - $7,412 292 11,766

7,413 - $7,437 293 11,805

7,438 - $7,462 294 11,845

7,463 - $7,487 294 11,885

7,488 - $7,512 295 11,924

2016/90BIL/HB0319A10820 - 11 -

7,513 - $7,537 296 11,964

7,538 - $7,562 297 12,004

7,563 - $7,587 298 12,043

7,588 - $7,612 299 12,083

7,613 - $7,637 300 12,123

7,638 - $7,662 301 12,162

7,663 - $7,687 302 12,202

7,688 - $7,712 303 12,242

7,713 - $7,737 304 12,281

7,738 - $7,762 305 12,321

7,763 - $7,787 306 12,361

7,788 - $7,812 307 12,400

7,813 - $7,837 308 12,440

7,838 - $7,862 309 12,480

7,863 - $7,887 310 12,520

7,888 - $7,912 311 12,559

7,913 - $7,937 312 12,599

7,938 - $7,962 313 12,639

7,963 - $7,987 314 12,678

7,988 - $8,012 315 12,718

8,013 - $8,037 316 12,758

8,038 - $8,062 317 12,797

8,063 - $8,087 318 12,837

8,088 - $8,112 319 12,877

8,113 - $8,137 320 12,916

8,138 - $8,162 321 12,956

8,163 - $8,187 322 12,996

8,188 - $8,212 323 13,035

8,213 - $8,237 324 13,075

8,238 - $8,262 325 13,115

8,263 - $8,287 326 13,154

8,288 - $8,312 327 13,194

8,313 - $8,337 328 13,234

8,338 - $8,362 329 13,274

8,363 - $8,387 330 13,313

8,388 - $8,412 331 13,353

8,413 - $8,437 332 13,393

8,438 - $8,462 333 13,432

8,463 - $8,487 334 13,472

8,488 - $8,512 335 13,512

8,513 - $8,537 336 13,551

8,538 - $8,562 337 13,591

2016/90BIL/HB0319A10820 - 12 -

8,563 - $8,587 338 13,631

8,588 - $8,612 339 13,670

8,613 - $8,637 340 13,710

8,638 - $8,662 341 13,750

8,663 - $8,687 342 13,789

8,688 - $8,712 343 13,829

8,713 - $8,737 343 13,869

8,738 - $8,762 344 13,908

8,763 - $8,787 345 13,948

8,788 - $8,812 346 13,988

8,813 - $8,837 347 14,027

8,838 - $8,862 348 14,067

8,863 - $8,887 349 14,107

8,888 - $8,912 350 14,147

8,913 - $8,937 351 14,186

8,938 - $8,962 352 14,226

8,963 - $8,987 353 14,266

8,988 - $9,012 354 14,305

9,013 - $9,037 355 14,345

9,038 - $9,062 356 14,385

9,063 - $9,087 357 14,424

9,088 - $9,112 358 14,464

9,113 - $9,137 359 14,504

9,138 - $9,162 360 14,543

9,163 - $9,187 361 14,583

9,188 - $9,212 362 14,623

9,213 - $9,237 363 14,662

9,238 - $9,262 364 14,702

9,263 - $9,287 365 14,742

9,288 - $9,312 366 14,781

9,313 - $9,337 367 14,821

9,338 - $9,362 368 14,861

9,363 - $9,387 369 14,900

9,388 - $9,412 370 14,940

9,413 - $9,437 371 14,980

9,438 - $9,462 372 15,020

9,463 - $9,487 373 15,059

9,488 - $9,512 374 15,099

9,513 - $9,537 375 15,139

9,538 - $9,562 376 15,178

9,563 - $9,587 377 15,218

9,588 - $9,612 378 15,258

2016/90BIL/HB0319A10820 - 13 -

9,613 - $9,637 379 15,297

9,638 - $9,662 380 15,337

9,663 - $9,687 381 15,377

9,688 - $9,712 382 15,416

9,713 - $9,737 383 15,456

9,738 - $9,762 384 15,496

9,763 - $9,787 385 15,535

9,788 - $9,812 386 15,575

9,813 - $9,837 387 15,615

9,838 - $9,862 388 15,654

9,863 - $9,887 389 15,694

9,888 - $9,912 390 15,734

9,913 - $9,937 391 15,774

9,938 - $9,962 392 15,813

9,963 - $9,987 392 15,853

9,988 - $10,012 393 15,893

10,013 - $10,037 394 15,932

10,038 - $10,062 395 15,972

10,063 - $10,087 396 16,012

10,088 - $10,112 397 16,051

10,113 - $10,137 398 16,091

10,138 - $10,162 399 16,131

10,163 - $10,187 400 16,170

10,188 - $10,212 401 16,210

10,213 - $10,237 402 16,250

10,238 - $10,262 403 16,289

10,263 - $10,287 404 16,329

10,288 - $10,312 405 16,369

10,313 - $10,337 406 16,408

10,338 - $10,362 407 16,448

10,363 - $10,387 408 16,488

10,388 - $10,412 409 16,527

10,413 - $10,437 410 16,567

10,438 - $10,462 411 16,607

10,463 - $10,487 412 16,647

10,488 - $10,512 413 16,686

10,513 - $10,537 414 16,726

10,538 - $10,562 415 16,766

10,563 - $10,587 416 16,805

10,588 - $10,612 417 16,845

10,613 - $10,637 418 16,885

10,638 - $10,662 419 16,924

2016/90BIL/HB0319A10820 - 14 -

10,663 - $10,687 420 16,964

10,688 - $10,712 421 17,004

10,713 - $10,737 422 17,043

10,738 - $10,762 423 17,083

10,763 - $10,787 424 17,123

10,788 - $10,812 425 17,162

10,813 - $10,837 426 17,202

10,838 - $10,862 427 17,242

10,863 - $10,887 428 17,281

10,888 - $10,912 429 17,321

10,913 - $10,937 430 17,361

10,938 - $10,962 431 17,400

10,963 - $10,987 432 17,440

10,988 - $11,012 433 17,480

11,013 - $11,037 434 17,520

11,038 - $11,062 435 17,559

11,063 - $11,087 436 17,599

11,088 - $11,112 437 17,639

11,113 - $11,137 438 17,678

11,138 - $11,162 439 17,718

11,163 - $11,187 440 17,758

11,188 - $11,212 441 17,797

11,213 - $11,237 441 17,837

11,238 - $11,262 442 17,877

11,263 - $11,287 443 17,916

11,288 - $11,312 444 17,956

11,313 - $11,337 445 17,996

11,338 - $11,362 446 18,035

11,363 - $11,387 447 18,075

11,388 - $11,412 448 18,115

11,413 - $11,437 449 18,154

11,438 - $11,462 450 18,194

11,463 - $11,487 451 18,234

11,488 - $11,512 452 18,274

11,513 - $11,537 453 18,313

11,538 - $11,562 454 18,353

11,563 - $11,587 455 18,393

11,588 - $11,612 456 18,432

11,613 - $11,637 457 18,472

11,638 - $11,662 458 18,512

11,663 - $11,687 459 18,551

11,688 - $11,712 460 18,591

2016/90BIL/HB0319A10820 - 15 -

11,713 - $11,737 461 18,631

11,738 - $11,762 462 18,670

11,763 - $11,787 463 18,710

11,788 - $11,812 464 18,750

11,813 - $11,837 465 18,789

11,838 - $11,862 466 18,829

11,863 - $11,887 467 18,869

11,888 - $11,912 468 18,908

11,913 - $11,937 469 18,948

11,938 - $11,962 470 18,988

11,963 - $11,987 471 19,027

11,988 - $12,012 472 19,067

12,013 - $12,037 473 19,107

12,038 - $12,062 474 19,147

12,063 - $12,087 475 19,186

12,088 - $12,112 476 19,226

12,113 - $12,137 477 19,266

12,138 - $12,162 478 19,305

12,163 - $12,187 479 19,345

12,188 - $12,212 480 19,385

12,213 - $12,237 481 19,424

12,238 - $12,262 482 19,464

12,263 - $12,287 483 19,504

12,288 - $12,312 484 19,543

12,313 - $12,337 485 19,583

12,338 - $12,362 486 19,623

12,363 - $12,387 487 19,662

12,388 - $12,412 488 19,702

12,413 - $12,437 489 19,742

12,438 - $12,462 490 19,781

12,463 - $12,487 490 19,821

12,488 - $12,512 491 19,861

12,513 - $12,537 492 19,900

12,538 - $12,562 493 19,940

12,563 - $12,587 494 19,980

12,588 - $12,612 495 20,020

12,613 - $12,637 496 20,059

12,638 - $12,662 497 20,099

12,663 - $12,687 498 20,139

12,688 - $12,712 499 20,178

12,713 - $12,737 500 20,218

12,738 - $12,762 501 20,258

2016/90BIL/HB0319A10820 - 16 -

12,763 - $12,787 502 20,297

12,788 - $12,812 503 20,337

12,813 - $12,837 504 20,377

12,838 - $12,862 505 20,416

12,863 - $12,887 506 20,456

12,888 - $12,912 507 20,496

12,913 - $12,937 508 20,535

12,938 - $12,962 509 20,575

12,963 - $12,987 510 20,615

12,988 - $13,012 511 20,654

13,013 - $13,037 512 20,694

13,038 - $13,062 513 20,734

13,063 - $13,087 514 20,774

13,088 - $13,112 515 20,813

13,113 - $13,137 516 20,853

13,138 - $13,162 517 20,893

13,163 - $13,187 518 20,932

13,188 - $13,212 519 20,972

13,213 - $13,237 520 21,012

13,238 - $13,262 521 21,051

13,263 - $13,287 522 21,091

13,288 - $13,312 523 21,131

13,313 - $13,337 524 21,170

13,338 - $13,362 525 21,210

13,363 - $13,387 526 21,250

13,388 - $13,412 527 21,289

13,413 - $13,437 528 21,329

13,438 - $13,462 529 21,369

13,463 - $13,487 530 21,408

13,488 - $13,512 531 21,448

13,513 - $13,537 532 21,488

13,538 - $13,562 533 21,527

13,563 - $13,587 534 21,567

13,588 - $13,612 535 21,607

13,613 - $13,637 536 21,647

13,638 - $13,662 537 21,686

13,663 - $13,687 538 21,726

13,688 - $13,712 539 21,766

13,713 - $13,737 539 21,805

13,738 - $13,762 540 21,845

13,763 - $13,787 541 21,885

13,788 - $13,812 542 21,924

2016/90BIL/HB0319A10820 - 17 -

13,813 - $13,837 543 21,964

13,838 - $13,862 544 22,004

13,863 - $13,887 545 22,043

13,888 - $13,912 546 22,083

13,913 - $13,937 547 22,123

13,938 - $13,962 548 22,162

13,963 - $13,987 549 22,202

13,988 - $14,012 550 22,242

14,013 - $14,037 551 22,281

14,038 - $14,062 552 22,321

14,063 - $14,087 553 22,361

14,088 - $14,112 554 22,400

14,113 - $14,137 555 22,440

14,138 - $14,162 556 22,480

14,163 - $14,187 557 22,520

14,188 - $14,212 558 22,559

14,213 - $14,237 559 22,599

14,238 - $14,262 560 22,639

14,263 or more* 561 22,678

*The claimant will be ineligible for benefits unless twenty

per centum (20%) or more of the qualifying wage ($22,678) was

paid in a quarter or quarters of the base year other than the

high quarter.

Amend Bill, page 42, line 22, by striking out "FIFTY-EIGHT

(58)" and inserting

sixty-three (63)

Amend Bill, page 43, line 1, by inserting a bracket before

the comma after "WAGE"

Amend Bill, page 43, line 1, by inserting after "WAGE,"

] and

Amend Bill, page 43, line 23, by inserting a bracket before

"FIVE"

Amend Bill, page 43, line 24, by inserting after "($573)"

] five hundred sixty-one dollars ($561)

Amend Bill, page 43, line 26, by inserting a bracket before

"2019,"

2016/90BIL/HB0319A10820 - 18 -

Amend Bill, page 43, line 26, by inserting after "2019"

] 2016

Amend Bill, page 43, by inserting between lines 27 and 28

(A.1) For each calendar year 2017 through 2019, the maximum

weekly benefit rate shall be five hundred sixty-one dollars

($561).

Amend Bill, page 43, line 30, by inserting a bracket before

"EIGHT"

Amend Bill, page 43, line 30, by inserting after "(8%)"

] two per centum (2%)

Amend Bill, page 44, by inserting between lines 1 and 2

(B.1) For each calendar year 2024 and thereafter, the

maximum weekly benefit rate may increase from year to year by an

amount that is no more than four per centum (4%) of the maximum

weekly benefit rate for the preceding year.

Amend Bill, page 44, by inserting between lines 4 and 5

(iv) In addition to the limitations set forth in subclause

(iii), the following shall apply:

(A) Notwithstanding the provisions of subclause (iii)(B),

for calendar years 2020 through 2023, the maximum weekly benefit

rate shall not increase if the trigger percentage determined

under section 301.7(a) is less than one hundred fifteen per

centum (115%) as of July 1, 2019.

(B) Notwithstanding the provisions of subclause (iii)(B.1),

for calendar year 2024, the maximum weekly benefit rate may not

increase from the preceding year if the trigger percentage

determined under section 301.7(a) is less than two hundred

twenty per centum (220%) as of July 1, 2023.

under subparagraph (B), it may not increase until the year

following a July 1 determination under section 301.7(a) that the

trigger percentage is at least two hundred fifty per centum

(250%).

(D) If the conditions of subparagraph (C) are met, for the

purpose of determining the maximum weekly benefit, subclause

(iii) shall apply.

(v) If, on July 1, 2025, the trigger percentage determined

under section 301.7(a) is less than two hundred fifty per centum

(250%), the following shall apply:

(A) Notwithstanding the definition of "highest quarterly

wages" in section 404(b), but subject to subclause (vi),

"highest quarterly wages" for purposes of section 404 for

calendar years 2026 and thereafter shall be the average of the

2016/90BIL/HB0319A10820 - 19 -

total wages (computed to the nearest dollar), which were paid to

the employe computed as follows:

(I) The wages paid to the employe in that calendar quarter

in which such total wages were highest during the base year

shall be calculated.

(II) The amount calculated under division (I) shall be added

to an amount equal to one hundred thirty per centum (130%) of

the wages paid to the employe in the calendar quarter in which

such total wages were the second highest of any calendar quarter

during the base year, provided that the amount added under this

division (II) may not be greater than the wages paid to the

employe during the highest calendar quarter under division (I).

(III) The sum calculated under division (II) shall be

divided by two.

(B) Notwithstanding section 401(a)(2), and except as

provided in subsections (a)(3) and (e)(1) and (2), section

401(a) shall require that the second entry in Part A of the

table for the determination of rate and amount of benefits, on

the line on which there appears the employe's weekly benefit

rate, does not exceed sixty-three per centum (63%) of the

employe's total base year wages.

(vi) Notwithstanding the provisions of subsection (b) and

subclause (v) if, on July 1, 2026, or July 1 of any subsequent

year, the trigger percentage determined under section 301.7(a)

is at least two hundred fifty per centum (250%), the following

shall apply:

(A) "Highest quarterly wages" for the subsequent calendar

year and thereafter shall be determined as provided in

subsection (b) and not as provided in subclause (v).

(B) Section 401(a)(2) shall apply and not subclause (v)(B).

(vii) In addition to the limitations in subclause (iii)

(A.1), the following shall apply:

(A) If, on July 1, 2017, the trigger percentage determined

under section 301.7(a) is less than forty per centum (40%), the

department shall reduce each claimant's weekly compensation in

calendar year 2018 by a uniform percentage determined as

follows:

(I) The department shall calculate the balance of the

Unemployment Compensation Fund that would be necessary, as of

July 1, 2017, to determine a trigger percentage of forty per

centum (40%) under section 301.7(a).

(II) The actual balance of the Unemployment Compensation

Fund as of July 1, 2017, shall be subtracted from the amount

calculated under division (I).

(III) The department shall calculate the percentage by

dividing the amount determined under division (II) by the

average of the benefit costs calculated under section 301.7(a)

(2).

(IV) For calendar year 2018, each claimant's weekly

compensation shall be reduced by the percentage calculated under

division (III), except that the benefit reduction shall be at

2016/90BIL/HB0319A10820 - 20 -

least one-half of one per centum (0.5%) and not more than one

per centum (1%).

(B) If on July 1, 2018, the trigger percentage determined

under section 301.7(a) is less than eighty per centum (80%), the

department shall reduce each claimant's weekly compensation in

calendar year 2019 by a uniform percentage determined as

follows:

(I) The department shall calculate the balance of the

Unemployment Compensation Fund that would be necessary, as of

July 1, 2018, to determine a trigger percentage of eighty per

centum (80%) under section 301.7(a).

(II) The actual balance of the Unemployment Compensation

Fund as of July 1, 2018, shall be subtracted from the amount

calculated under division (I).

(III) The department shall calculate the percentage by

dividing the amount determined under division (II) by the

average of the benefit costs calculated under section 301.7(a)

(2).

(IV) For calendar year 2019, each claimant's weekly

compensation shall be reduced by the percentage calculated under

division (III), except that the benefit reduction shall be at

least one-half of one per centum (0.5%) and not more than one

per centum (1%).

Amend Bill, page 46, line 15, by striking out "4" and

inserting

Amend Bill, page 47, line 11, by striking out "5" where it

occurs the first time and inserting

Amend Bill, page 48, by inserting between lines 6 and 7

Section 9. Section 701 of the act is amended to read:

Section 701. Certain Agreements Void; Penalty.--No agreement

by an employe to waive, release, or commute his rights to

compensation, or any other rights under this act, shall be

valid. No agreement by an employe or by employes to pay all or

any portion of an employer's contributions, required under this

act from such employer, shall be valid. No employer shall,

directly or indirectly, make or require or accept any deduction

from the remuneration of individuals in his employ to finance

contributions required from him under this act, or require or

accept any waiver by an employe of any right hereunder. Any

employer or officer or agent of an employer who violates any

provision of this section shall be guilty of a misdemeanor, and,

upon conviction thereof, shall be sentenced for each offense to

pay a fine of not less than [one hundred dollars] five hundred

dollars nor more than [one thousand dollars] one thousand five

2016/90BIL/HB0319A10820 - 21 -

hundred dollars, or be imprisoned for not more than six months,

or both.

Section 10. Section 801 of the act, amended or added

December 9, 2002 (P.L.1336, No.158) and October 23, 2013

(P.L.637, No.735), is amended to read:

Section 801. False Statements and Representations to Obtain

or Increase Compensation.--(a) Whoever makes a false statement

or representation knowing it to be false, or knowingly fails to

disclose a material fact to obtain or increase any compensation

or other payment under this act or under an employment security

law of any other state or of the Federal Government or of a

foreign government, either for himself or for any other person,

shall upon conviction thereof in a summary proceeding, be

sentenced to pay a fine of not less than [one] five hundred

dollars nor more than one thousand five hundred dollars, or

shall be sentenced to imprisonment for not longer than thirty

days, or both, and each such false statement or representation

or failure to disclose a material fact shall constitute a

separate offense. In addition to any other sanction, an

individual convicted under this subsection shall be ordered to

make restitution of the compensation to which the individual was

not entitled and of interest on that compensation in accordance

with section 804(a).

(b) Whoever makes a false statement knowing it to be false,

or knowingly fails to disclose a material fact to obtain or

increase any compensation or other payment under this act or

under an employment security law of any other state or of the

Federal Government or of a foreign government, may be

disqualified in addition to such week or weeks of improper

payments for a penalty period of [two] five weeks and for not

more than one additional week for each such week of improper

payment: Provided, That no additional weeks of disqualification

shall be imposed under this section if prosecution proceedings

have been instituted against the claimant because of such

misrepresentation or non-disclosure. The departmental

determination imposing penalty weeks under the provisions of

this subsection shall be subject to appeal in the manner

provided in this act for appeals from determinations of

compensation. The penalty weeks herein provided for shall be

imposed against any weeks with respect to which the claimant

would otherwise be eligible for compensation, under the

provisions of this act, which begin within the [four] ten year

period following the end of the benefit year with respect to

which the improper payment or payments occurred.

or knowingly fails to disclose a material fact to obtain or

increase compensation or other payment under this act or under

an employment security law of the Federal Government and as a

result receives compensation to which he is not entitled shall

be liable to pay to the Unemployment Compensation Fund a sum

equal to fifteen per centum (15%) of the amount of the

2016/90BIL/HB0319A10820 - 22 -

compensation. The sum shall be collectible in the manner

provided in section 308.1 or 309 of this act for the collection

of past due contributions and by any other means available under

Federal or State law. No administrative or legal proceeding for

the collection of the sum may be instituted after the expiration

of ten years following the end of the benefit year with respect

to which the sum was paid.

(d) Subsection (b) shall be applied by substituting ten

weeks for five weeks and the prohibition in subsection (b) on

the imposition of penalty weeks if prosecution proceedings have

been instituted shall not apply in any of the following

circumstances:

(1) An incarcerated individual makes a false statement

knowing it to be false, or knowingly fails to disclose a

material fact to obtain or increase any compensation or other

payment under this act, or under an employment security law of

the Federal Government for which he is ineligible under section

401(d) or 402.6.

(2) An incarcerated individual knowingly provides

information or other means to another person whereby the other

person claims compensation in the name of the incarcerated

individual for which the incarcerated individual is ineligible

under section 401(d) or 402.6.

(e) In circumstances described under subsection (d)(1) or

(2), the department shall refer the matter to the appropriate

prosecuting authority.

Section 11. Section 802(a) of the act, amended June 15, 2005

(P.L.8, No.5), is amended to read:

Section 802. False Statements and Representations to Prevent

or Reduce Compensation; Other Offenses.--(a) Any employer

(whether or not liable for the payment of contributions under

this act) or any officer or agent of such employer or any other

person who does any of the following commits a summary offense

and shall, upon conviction, be sentenced to pay a fine of not

less than [one] five hundred dollars nor more than [fifteen] one

thousand five hundred dollars or to imprisonment for not longer

than thirty days, or both:

(1) makes a false statement or representation knowing it to

be false, or who knowingly fails to disclose a material fact to

prevent or reduce the payment of compensation to any employe

entitled thereto, or to avoid becoming or remaining subject

hereto, or to avoid or reduce any contribution or other payment

required from an employer under this act;

(2) wilfully fails or refuses to make any such contribution

or other payment required hereunder;

(3) wilfully fails or refuses to produce or permit the

inspection or copying of records as required hereunder;

(4) wilfully fails or refuses to furnish any report required

by section 304 or 315 of this act or any other provision of this

act or the rules or regulations of the department; or

(5) wilfully reports or attempts to report the wages of one

2016/90BIL/HB0319A10820 - 23 -

or more employes to the department on an unemployment

compensation account other than the account of the employer

under this act; or

(6) wilfully advises, solicits, encourages or commands an

employer or an officer or agent of an employer or any other

person to engage in an act or omission that is an offense under

this section.

* * *

Section 12. Section 803 of the act, amended December 9, 2002

(P.L.1336, No.158), is amended to read:

Section 803. Violation of Act and Rules and Regulations.--

Any person who shall wilfully violate any provision of this act

or any rule or regulation thereunder, the violation of which is

made unlawful, or the observance of which is required under the

terms of this act, and for which a penalty is neither prescribed

herein nor provided by any other applicable statute, shall, upon

conviction thereof in a summary proceeding, be sentenced to pay

a fine of not less than [one] five hundred dollars nor more than

one thousand five hundred dollars or to imprisonment for not

longer than thirty days, or both. Each day such violation

continues shall be deemed to be a separate offense.

Section 13. The act is amended by adding an article to read:

ARTICLE XV-A

AMNESTY PROGRAM

Section 1501-A. Definitions.

The following words and phrases when used in this article

shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

"Amnesty period." The period of three consecutive calendar

months designated by the Department of Labor and Industry that

commences no later than 360 days after the effective date of

this section.

"Employee information." The name and Social Security number

of each employee, the amount of wages paid to each employee and

the number of credit weeks for each employee in each calendar

quarter.

"Interest." Monetary obligations imposed under sections 308

and 804(a).

"Penalties." Monetary obligations imposed under sections

206(d) and 313.

"Penalty weeks." Weeks for which an individual is

disqualified from receiving compensation under section 801(b).

"Program." The Unemployment Compensation Amnesty Program

established under this article.

Section 1502-A. Program established.

There is established an Unemployment Compensation Amnesty

Program in accordance with the provisions of this article.

Section 1503-A. Applicability.

(a) Employer liabilities.--Except as provided in subsections

unemployment compensation employer liabilities:

2016/90BIL/HB0319A10820 - 24 -

(1) Unpaid contributions due for calendar quarters

through the third quarter of 2016, for which the employer

reported the employee information or the department acquired

the employee information through an audit.

(2) Unpaid contributions due for calendar quarters

through the third quarter of 2016, for which the employer did

not report the employee information and the department did

not acquire the employee information through an audit.

(3) Unpaid reimbursement due on or before October 31,

2016.

(4) Unpaid interest due on contributions paid late for

calendar quarters through the third quarter of 2016 or on

reimbursement that was due on or before October 31, 2016, and

was paid late.

(5) Unpaid penalties due for reports filed late for

calendar quarters through the third quarter of 2016.

(b) Claimant liabilities.--Except as provided in subsections

unemployment compensation claimant liabilities:

(1) A fault overpayment of compensation under section

804(a) established pursuant to a notice of determination of

overpayment issued by the department on or before December

31, 2016, to the extent repayment has not occurred.

(2) A nonfault overpayment of compensation under section

804(b)(1) established pursuant to a notice of determination

of overpayment issued by the department on or before December

31, 2016, to the extent repayment has not occurred.

(3) Compensation paid to a claimant for calendar weeks

through the week ending December 31, 2016, for which the

department has not issued a notice of determination of

overpayment, but the claimant acknowledges that the

compensation was overpaid under circumstances to which

section 804(a) applies.

(4) Unpaid interest due on an overpayment of

compensation under section 804(a) that was repaid on or

before December 31, 2016.

(5) The unpaid amount assessed on an overpayment of

compensation under section 801(c), to the extent repayment

has not occurred.

compensation liabilities are excluded from the program:

(1) An overpayment of compensation established pursuant

to a notice of determination of overpayment that has not

become final.

(2) An employer liability for which a petition for

reassessment under section 304(b) or an application for

review and redetermination of contribution rate under section

301(e)(2) is pending.

(d) Further exclusions.--The department may exclude the

following unemployment compensation liabilities from the

program:

2016/90BIL/HB0319A10820 - 25 -

(1) A liability for which a praecipe for a writ of

execution was filed prior to receipt of the amnesty form.

(2) A liability that was referred for judicial

proceedings or for which a judicial proceeding was commenced

prior to receipt of the amnesty form.

(3) A liability that is required to be paid under an

order of a Federal or State court.

Section 1504-A. Procedure for participation.

To participate in the program, an employer or a claimant

shall do the following:

(1) During the amnesty period, the employer or claimant

shall file an amnesty form with the department containing all

information required by the department, including a statement

by the employer or claimant acknowledging the provisions of

section 1506-A(f). The form shall be filed in a manner

specified in and the filing date of the form shall be

determined by guidelines established by the department.

(2) If an employer is seeking amnesty with regard to a

liability described in section 1503-A(a)(2), the employer

shall report the employee information by filing quarterly

reports as required by regulations promulgated by the

department for all calendar quarters for which the employer

did not previously file reports and by filing amended

quarterly reports for all calendar quarters for which the

employer did not file complete reports. The quarterly reports

shall accompany the amnesty form.

(3) The employer or claimant shall pay the amount or

amounts required by section 1505-A. Payment shall accompany

the amnesty form.

Section 1505-A. Required payment and terms of amnesty.

An employer or claimant shall pay the amount or amounts

specified in this section that correspond to the liability or

liabilities for which amnesty is sought. The department shall

grant amnesty as provided in this section and section 1506-A.

(1) If an employer is seeking amnesty with regard to

unpaid contributions described in section 1503-A(a)(1) or

(2):

(i) The employer shall pay all of the unpaid

contributions and lien filing costs, if applicable, and

one-half of the interest and penalties due.

(ii) The department shall waive the remaining

interest and penalties due corresponding to the

contributions.

(2) If an employer is seeking amnesty with regard to

unpaid reimbursement described in section 1503-A(a)(3):

(i) The employer shall pay all of the unpaid

reimbursement and lien filing costs, if applicable, and

one-half of the interest due.

(ii) The department shall waive the remaining

interest due corresponding to the reimbursement.

(3) If an employer is seeking amnesty with regard to

2016/90BIL/HB0319A10820 - 26 -

unpaid interest described in section 1503-A(a)(4):

(i) The employer shall pay all of the lien filing

costs, if applicable, and one-half of the unpaid interest

due.

(ii) The department shall waive the remaining unpaid

interest due.

(4) If an employer is seeking amnesty with regard to

unpaid penalties described in section 1503-A(a)(5):

(i) The employer shall pay all of the lien filing

costs, if applicable, and one-half of the unpaid

penalties due.

(ii) The department shall waive the remaining unpaid

penalties due.

(5) If a claimant is seeking amnesty with regard to an

overpayment described in section 1503-A(b)(1) or (3):

(i) The claimant shall pay the outstanding balance

of the overpayment, any amounts assessed on an

overpayment of compensation under section 801(c) and lien

filing costs, if applicable, and one-half of the interest

due.

(ii) The department shall waive the remaining

interest due and one-half of any previously imposed

penalty weeks corresponding to the overpayment that have

not been served by the claimant and shall not issue a

notice of determination imposing penalty weeks

corresponding to the overpayment. If one-half of the

unserved penalty weeks is not an even multiple of one,

the number of penalty weeks waived shall be rounded to

the next lower multiple of one.

(6) If a claimant is seeking amnesty with regard to an

overpayment described in section 1503-A(b)(2):

(i) The claimant shall pay 50% of the outstanding

balance of the overpayment.

(ii) The department shall waive the remaining

balance of the overpayment.

(7) If a claimant is seeking amnesty with regard to

unpaid interest described in section 1503-A(b)(4):

(i) The claimant shall pay all of the amounts

assessed on an overpayment of compensation under section

801(c) and lien filing costs, if applicable, and one-half

of the interest due.

(ii) The department shall waive the remaining unpaid

interest due.

Section 1506-A. Additional terms and conditions of amnesty.

(a) General rule.--If a payment plan agreement exists

between an employer or claimant and the department for a

liability for which the employer or claimant is seeking amnesty,

the employer or claimant shall pay the amount or amounts

required by section 1505-A during the amnesty period in order to

receive amnesty, notwithstanding any terms of the agreement to

the contrary.

2016/90BIL/HB0319A10820 - 27 -

(b) Proceedings.--The department shall not commence any

administrative or judicial proceeding against an employer with

regard to any contributions, reimbursement, interest or penalty

paid under the program, or any interest or penalties waived

under the program. The department shall not commence any

administrative or judicial proceeding against a claimant with

regard to any overpayment or interest paid under the program or

any overpayment or interest waived under the program.

in section 1503-A(a)(2) or liability for an overpayment

described in section 1503-A(b)(3) is disclosed and paid under

the program, and the department determines that the liability as

disclosed was understated, the department may commence

administrative or judicial proceedings and impose interest,

penalties and other monetary obligations only with regard to the

difference between the liability as disclosed and the correct

amount of the liability.

(d) Construction.--Except as provided in subsection (c),

nothing in this article shall be construed to prohibit the

department from commencing administrative or judicial

proceedings and imposing interest, penalties and other monetary

obligations with respect to any liability that is not disclosed

under the program or any amount that is not paid under the

program.

(e) Refunds and credits.--An employer or claimant shall not

be owed a refund or credit under this article for any amount

paid prior to the amnesty period.

(f) Restrictions.--An employer or claimant may not commence

an administrative or judicial proceeding with regard to the

amnesty form, any report filed in connection with the program,

any liability disclosed under the program or any amount paid

under the program, and shall not be owed a refund or credit for

any amount paid under the program.

Section 1507-A. Duties of department.

(a) General rule.--The department shall establish guidelines

to implement the provisions of this article and publish the

guidelines as a notice in the Pennsylvania Bulletin no less than

90 days before the amnesty period begins.

(b) Publicity.--The department shall publicize the program

to maximize awareness of and participation in the program.

and claimants who are known to have liabilities to which the

program applies. The notice shall be sent by mail to the

employer's or claimant's last known post office address or by

electronic transmission, if the employer or claimant has elected

to receive communications from the department by that method.

Section 1508-A. Construction.

Except as expressly provided in this article, this article

shall not:

(1) be construed to relieve any employer, claimant,

individual or any entity from filing reports or other

2016/90BIL/HB0319A10820 - 28 -

documents required by or paying any amounts due under this

act;

(2) affect or terminate any petitions, investigations,

prosecutions or any other administrative or judicial

proceedings pending under this act; or

(3) prevent the commencement or further prosecution of

any proceedings by the proper authorities of the Commonwealth

for violation of any laws or for the assessment, collection

or recovery of any amounts due to the Commonwealth under any

laws.

Section 1509-A. Suspension of inconsistent acts.

All acts or parts of acts inconsistent with the provisions of

this article are suspended to the extent necessary to carry out

the provisions of this article.

Section 1510-A. Report required.

Within 240 days of the close of the amnesty period, the

department shall submit a report to the chairperson and minority

chairperson of the Labor and Industry Committee of the Senate

and the chairperson and minority chairperson of the Labor and

Industry Committee of the House of Representatives detailing all

data available on the administration of the program, the cost of

the program, amounts recovered from employers and claimants and

any relevant facts and statistics that the department believes

necessary in the content of the report.

Section 14. This act applies as follows:

(1) The following provisions shall apply to benefit

years which begin after December 31, 2016:

(i) The amendment of section 401(a)(2) of the act.

(ii) The amendment of section 404(a)(1) of the act.

(iii) The amendment of section 404(e)(1) and (2) of

the act.

(2) The following provisions shall apply to

contributions on wages paid on or after January 1, 2017:

(i) The amendment of section 301.1(a) and (c) of the

act.

(ii) The amendment of section 309.2(a) of the act.

(3) The amendment of section 206 of the act shall apply

on and after January 1, 2017.

Amend Bill, page 48, line 7, by striking out "6" and

inserting

Amend Bill, page 48, by inserting between lines 9 and 10

(2) The following provisions shall take effect in 180

days:

(i) The amendment of section 402.6 of the act.

(ii) The amendment of section 701 of the act.

(iii) The amendment of section 801 of the act.

2016/90BIL/HB0319A10820 - 29 -

(iv) The amendment of section 802(a) of the act.

(v) The amendment of section 803 of the act.

(3) The amendment of section 308 of the act shall take

effect January 1, 2018.

Amend Bill, page 48, line 10, by striking out "(2)" and

inserting

(4)

2016/90BIL/HB0319A10820 - 30 -