PRIOR PRINTER'S NO. 3541 PRINTER'S NO. 3570
No. 2583 Session of 1988
INTRODUCED BY COHEN, BELFANTI, PRESSMANN, KASUNIC, FREEMAN, CARN, LEVDANSKY, DeLUCA, WOZNIAK AND BILLOW, JUNE 22, 1988
AS RE-REPORTED FROM COMMITTEE ON APPROPRIATIONS, HOUSE OF REPRESENTATIVES, AS AMENDED, JUNE 28, 1988
AN ACT 1 Amending the act of June 2, 1915 (P.L.762, No.340), entitled "An <-- 2 act providing for the creation and administration of a State 3 Fund for the insurance of compensation for injuries to 4 employes of subscribers thereto; declaring false oaths by the 5 subscribers to be misdemeanors; and providing penalties for 6 the violation thereof," providing for the transfer of certain 7 investment earnings; and making appropriations. 8 AMENDING THE ACT OF DECEMBER 5, 1936 (2ND SP.SESS., 1937 <-- 9 P.L.2897, NO.1), ENTITLED "AN ACT ESTABLISHING A SYSTEM OF 10 UNEMPLOYMENT COMPENSATION TO BE ADMINISTERED BY THE 11 DEPARTMENT OF LABOR AND INDUSTRY AND ITS EXISTING AND NEWLY 12 CREATED AGENCIES WITH PERSONNEL (WITH CERTAIN EXCEPTIONS) 13 SELECTED ON A CIVIL SERVICE BASIS; REQUIRING EMPLOYERS TO 14 KEEP RECORDS AND MAKE REPORTS, AND CERTAIN EMPLOYERS TO PAY 15 CONTRIBUTIONS BASED ON PAYROLLS TO PROVIDE MONEYS FOR THE 16 PAYMENT OF COMPENSATION TO CERTAIN UNEMPLOYED PERSONS; 17 PROVIDING PROCEDURE AND ADMINISTRATIVE DETAILS FOR THE 18 DETERMINATION, PAYMENT AND COLLECTION OF SUCH CONTRIBUTIONS 19 AND THE PAYMENT OF SUCH COMPENSATION; PROVIDING FOR 20 COOPERATION WITH THE FEDERAL GOVERNMENT AND ITS AGENCIES; 21 CREATING CERTAIN SPECIAL FUNDS IN THE CUSTODY OF THE STATE 22 TREASURER; AND PRESCRIBING PENALTIES," ESTABLISHING A 23 SEPARATE FUND TO SUPPLEMENT THE UNEMPLOYMENT COMPENSATION 24 FUND; PROVIDING FOR THE TRANSFER OF CERTAIN INVESTMENT 25 EARNINGS IN THE STATE WORKMEN'S INSURANCE FUND; FURTHER 26 PROVIDING FOR THE RATE OF CONTRIBUTION BY EMPLOYERS AND 27 EMPLOYEES; FURTHER PROVIDING FOR THE RATE AND AMOUNT OF 28 BENEFITS; FURTHER PROVIDING FOR ADMINISTRATIVE MATTERS AND 29 FOR THE RECOUPMENT OF FAULT OVERPAYMENTS; MAKING 30 APPROPRIATIONS; AND MAKING A REPEAL. 31 The General Assembly of the Commonwealth of Pennsylvania
1 hereby enacts as follows: 2 Section 1. The act of June 2, 1915 (P.L.762, No.340), <-- 3 referred to as the State Workmen's Insurance Fund Law, is 4 amended by adding a section to read: 5 Section 12.1. For the fiscal year beginning July 1, 1988, 6 the board is hereby authorized and empowered to transfer to the 7 unemployment compensation trigger reserve account moneys which 8 were received by the State Workmen's Insurance Fund in any prior 9 year as earnings on investments held by the fund. The maximum 10 amount which may be transferred to the unemployment compensation 11 trigger reserve account shall be one hundred and fifty million 12 dollars. 13 Section 2. The following sums, or as much thereof as may be 14 necessary, are hereby appropriated from the State Workmen's 15 Insurance Fund for the fiscal year beginning July 1, 1988: 16 (1) The sum of $25,000,000 is appropriated to the 17 Treasury Department for transfer to the Sunny Day Fund. 18 (2) The sum of $25,000,000 is appropriated to the 19 Treasury Department for transfer to the Tax Stabilization 20 Reserve Fund. 21 (3) The sum of $25,000,000 is appropriated to the 22 Department of Transportation for urban mass transportation 23 assistance for grants to local transportation organizations. 24 Section 3. This act shall take effect July 1, 1988. 25 SECTION 1. SECTIONS 301.2, 301.4 AND 301.5 OF THE ACT OF <-- 26 DECEMBER 5, 1936 (2ND SP.SESS., 1937 P.L.2897, NO.1), KNOWN AS 27 THE UNEMPLOYMENT COMPENSATION LAW, AMENDED OR ADDED JULY 21, 28 1983 (P.L.68, NO.30), ARE AMENDED TO READ: 29 SECTION 301.2. ADDITIONAL CONTRIBUTIONS.--NOTWITHSTANDING 30 ANY OTHER PROVISION OF THIS ACT, ALL EMPLOYERS REQUIRED TO PAY 19880H2583B3570 - 2 -
1 CONTRIBUTIONS UNDER SECTION 301 OR 301.1, EXCEPT THOSE SUBJECT 2 TO THE PROVISIONS OF SECTION 301(A)(3) AND (4) OR 301.1(G), 3 SHALL PAY ADDITIONAL CONTRIBUTIONS [EQUAL TO SEVEN-TENTHS OF ONE 4 PER CENTUM (0.7%) FOR CALENDAR YEAR 1984, SIX-TENTHS OF ONE PER 5 CENTUM (0.6%) FOR CALENDAR YEAR 1985 AND FIVE-TENTHS OF ONE PER 6 CENTUM (0.5%) FOR CALENDAR YEAR 1986 AND THEREAFTER] AT A RATE 7 AS SET FORTH IN SECTION 301.7 ON WAGES PAID WITH REGARD TO THE 8 LIMITATION SPECIFIED UNDER SECTION 4(X)(1) OF THIS ACT. 9 SECTION 301.4. CONTRIBUTIONS BY EMPLOYES.--(A) 10 NOTWITHSTANDING ANY OTHER PROVISION OF THIS ACT, [FOR CALENDAR 11 YEAR 1984 AND EVERY CALENDAR YEAR THEREAFTER] EACH EMPLOYE SHALL 12 CONTRIBUTE TO THE UNEMPLOYMENT COMPENSATION FUND [ONE-TENTH OF 13 ONE PER CENTUM (0.1%)] AT A RATE AS SET FORTH IN SECTION 301.7 14 OF ALL WAGES PAID FOR "EMPLOYMENT" AS DEFINED BY THE ACT WITHOUT 15 REGARD TO THE LIMITATION SPECIFIED IN SECTION 4(X)(1) OF THIS 16 ACT. 17 (B) EACH EMPLOYER SUBJECT TO THIS ACT SHALL BE RESPONSIBLE 18 FOR WITHHOLDING AND SHALL WITHHOLD, IN TRUST, SUCH CONTRIBUTIONS 19 FROM THE WAGES OF HIS EMPLOYES AT THE TIME SUCH WAGES ARE PAID, 20 AND SHALL REPORT AND TRANSMIT SUCH DEDUCTIONS TO THE DEPARTMENT 21 FOR DEPOSIT INTO THE UNEMPLOYMENT COMPENSATION FUND, IN 22 ACCORDANCE WITH RULES AND PROCEDURES ESTABLISHED BY THE 23 DEPARTMENT. 24 (C) ANY EMPLOYER WHO IS AN INDIVIDUAL, OR ANY OFFICER OR 25 AGENT OF ANY EMPLOYER, WHO VIOLATES THE TRUST PROVISION OF THIS 26 SECTION, FAILS TO WITHHOLD, HOLD IN TRUST OR FAILS TO TRANSMIT 27 TO THE DEPARTMENT ALL CONTRIBUTIONS WITHHELD FROM THE WAGES OF 28 HIS EMPLOYES IN ACCORDANCE WITH THE RULES AND PROCEDURE 29 ESTABLISHED BY THE DEPARTMENT SHALL BE SUBJECT TO THE PROVISIONS 30 OF CLAUSE (2) OF SUBSECTION (A) OF SECTION 301 AND SECTIONS 308, 19880H2583B3570 - 3 -
1 308.1, 308.2, 308.3 AND 309 OF THIS ACT. 2 (D) THIS SECTION SHALL NOT BE DEEMED TO AFFECT OR IMPAIR THE 3 OPERATION OF ANY STATE STATUTE OR ORDINANCE OR RESOLUTION OF A 4 POLITICAL SUBDIVISION WHICH LEVIES OR COLLECTS ANY WAGE TAX OR 5 SIMILAR TAX. CONTRIBUTIONS MADE PURSUANT TO THIS SECTION ARE NOT 6 INTENDED TO REDUCE OR OTHERWISE AFFECT ANY TAX ON WAGES OR 7 SIMILAR TAX. 8 SECTION 301.5. SURCHARGE.--[(A) NOTWITHSTANDING ANY OTHER 9 PROVISIONS OF THIS ACT, ALL EMPLOYERS SUBJECT TO THIS ACT (OTHER 10 THAN EMPLOYERS WHO HAVE ELECTED, PURSUANT TO SECTION 1102 OR 11 1202.2, TO MAKE PAYMENTS IN LIEU OF CONTRIBUTIONS) SHALL BE 12 ASSESSED A SURCHARGE OF FIFTEEN PER CENTUM (15%) OF THE 13 CONTRIBUTIONS DUE FOR 1983 WITHOUT REGARD TO THE TAX CREDIT 14 GRANTED UNDER SUBSECTION (C) OF SECTION 301.3. ADDITIONAL 15 CONTRIBUTIONS DUE UNDER THIS SECTION FOR THE PERIOD OF JANUARY 16 THROUGH SEPTEMBER 1983 SHALL BE PAYABLE ON OR BEFORE OCTOBER 31, 17 1983. ADDITIONAL CONTRIBUTIONS DUE UNDER THIS SECTION FOR THE 18 PERIOD OF OCTOBER THROUGH DECEMBER 1983 SHALL BE PAYABLE ON OR 19 BEFORE JANUARY 31, 1984. SUCH ADDITIONAL CONTRIBUTIONS DUE UNDER 20 THIS SECTION SHALL BE COLLECTIBLE IN THE MANNER PROVIDED IN 21 SECTIONS 308.1, 308.2, 308.3 AND 309 OF THIS ACT. 22 (B) THIS SECTION SHALL NOT APPLY TO CONTRIBUTIONS ON WAGES 23 PAID DURING THE PERIOD JANUARY 1, 1983, THROUGH JUNE 30, 1983, 24 BY JOBBERS, MANUFACTURERS, CONTRACTORS OR SUBCONTRACTORS WITH A 25 STANDARD INDUSTRIAL CODE CLASSIFICATION OF 23 FOR WORK ON THE 26 GOODS OR PREMISES OF THE JOBBER OR MANUFACTURER OR PERFORMING 27 PARTS OF AN INTEGRATED PROCESS OF PRODUCTION IN THE APPAREL 28 INDUSTRY.] 29 NOTWITHSTANDING ANY OTHER PROVISION OF THIS ACT, ALL 30 EMPLOYERS SUBJECT TO THIS ACT (OTHER THAN EMPLOYERS WHO ARE 19880H2583B3570 - 4 -
1 SUBJECT TO SECTION 1003 OR WHO HAVE ELECTED, PURSUANT TO SECTION 2 1102 OR 1202.2 TO MAKE PAYMENTS IN LIEU OF CONTRIBUTIONS) SHALL 3 BE ASSESSED A SURCHARGE ON CONTRIBUTIONS DUE FROM EMPLOYERS AT A 4 RATE AS SET FORTH IN SECTION 301.7. SUCH ADDITIONAL 5 CONTRIBUTIONS DUE UNDER THIS SECTION SHALL BE COLLECTIBLE IN THE 6 MANNER PROVIDED IN SECTIONS 308.1, 308.2, 308.3 AND 309 OF THIS 7 ACT. 8 SECTION 2. THE ACT IS AMENDED BY ADDING SECTIONS TO READ: 9 SECTION 301.7 TRIGGER DETERMINATION.--(A) ON JULY 1 OF 10 EVERY YEAR, THE SECRETARY SHALL CALCULATE THE TRIGGER PERCENTAGE 11 TO BE USED IN SETTING SURCHARGE AND CONTRIBUTION RATES FOR THE 12 CONTRIBUTIONS REQUIRED UNDER SECTIONS 301.2, 301.4 AND 301.5 AND 13 IN SETTING THE BENEFIT REDUCTION REQUIRED UNDER SECTION 14 404(E)(4) FOR THE FOLLOWING CALENDAR YEAR. THE SECRETARY SHALL: 15 (1) DETERMINE THE BALANCE IN THE UNEMPLOYMENT COMPENSATION 16 FUND; 17 (2) DETERMINE THE AVERAGE OF THE BENEFIT COSTS FOR THE THREE 18 IMMEDIATELY PRECEDING FISCAL YEARS; AND 19 (3) CALCULATE THE PERCENTAGE THAT THE UNEMPLOYMENT 20 COMPENSATION FUND REPRESENTS OF THE AVERAGE OF THE BENEFIT 21 COSTS. 22 (B) SURCHARGE AND CONTRIBUTION RATES SHALL BE ANNOUNCED BY 23 THE SECRETARY ON JULY 1 OF EVERY YEAR IN ACCORDANCE WITH THE 24 FOLLOWING SCHEDULE: 25 (1) WHEN THE TRIGGER PERCENTAGE IS ONE HUNDRED AND FIFTY PER 26 CENTUM (150%) OR HIGHER, THE RATE OF THE SURCHARGE ASSESSED 27 UNDER SECTION 301.5 SHALL BE A NEGATIVE ONE AND ONE-HALF PER 28 CENTUM (1.5%). 29 (2) WHEN THE TRIGGER PERCENTAGE IS AT LEAST ONE HUNDRED AND 30 TWENTY-FIVE PER CENTUM (125%), BUT LESS THAN ONE HUNDRED AND 19880H2583B3570 - 5 -
1 FIFTY PER CENTUM (150%), THERE SHALL BE NO SURCHARGE OR 2 CONTRIBUTION UNDER SECTION 301.2, 301.4 OR 301.5. 3 (3) WHEN THE TRIGGER PERCENTAGE IS AT LEAST ONE HUNDRED TEN 4 PER CENTUM (110%), BUT LESS THAN ONE HUNDRED TWENTY-FIVE PER 5 CENTUM (125%): 6 (I) THE RATE OF THE SURCHARGE ASSESSED UNDER SECTION 301.5 7 SHALL BE FOUR PER CENTUM (4%); AND 8 (II) THE RATE OF CONTRIBUTIONS ASSESSED UNDER SECTION 301.4 9 SHALL BE FIVE HUNDREDTHS OF ONE PER CENTUM (.05%). 10 (4) WHEN THE TRIGGER PERCENTAGE IS AT LEAST NINETY-FIVE PER 11 CENTUM (95%), BUT LESS THAN ONE HUNDRED TEN PER CENTUM (110%): 12 (I) THE RATE OF THE SURCHARGE ASSESSED UNDER SECTION 301.5 13 SHALL BE EIGHT PER CENTUM (8%); AND 14 (II) THE RATE OF CONTRIBUTIONS ASSESSED UNDER SECTION 301.4 15 SHALL BE ONE-TENTH OF ONE PER CENTUM (0.1%). 16 (5) WHEN THE TRIGGER PERCENTAGE IS AT LEAST SEVENTY-FIVE PER 17 CENTUM (75%), BUT LESS THAN NINETY-FIVE PER CENTUM (95%): 18 (I) THE RATE OF THE SURCHARGE ASSESSED UNDER SECTION 301.5 19 SHALL BE EIGHT PER CENTUM (8%); 20 (II) THE RATE OF CONTRIBUTIONS ASSESSED UNDER SECTION 301.4 21 SHALL BE FIFTEEN HUNDREDTHS OF ONE PER CENTUM (0.15%); AND 22 (III) THE RATE OF ADDITIONAL CONTRIBUTIONS ASSESSED UNDER 23 SECTION 301.2 SHALL BE TWENTY-FIVE HUNDREDTHS OF ONE PER CENTUM 24 (0.25%). 25 (6) WHEN THE TRIGGER PERCENTAGE IS AT LEAST FIFTY PER CENTUM 26 (50%), BUT LESS THAN SEVENTY-FIVE PER CENTUM (75%): 27 (I) THE RATE OF THE SURCHARGE ASSESSED UNDER SECTION 301.5 28 SHALL BE EIGHT PER CENTUM (8%); 29 (II) THE RATE OF CONTRIBUTIONS ASSESSED UNDER SECTION 301.4 30 SHALL BE TWO TENTHS OF ONE PER CENTUM (0.2%); AND 19880H2583B3570 - 6 -
1 (III) THE RATE OF ADDITIONAL CONTRIBUTION ASSESSED UNDER 2 SECTION 301.2 SHALL BE FIVE TENTHS OF ONE PER CENTUM (0.5%). 3 (7) WHEN THE TRIGGER PERCENTAGE IS LESS THAN FIFTY PER 4 CENTUM (50%): 5 (I) THE RATE OF THE SURCHARGE ASSESSED UNDER SECTION 301.5 6 SHALL BE EIGHT PER CENTUM (8%); AND 7 (II) THE RATE OF ADDITIONAL CONTRIBUTION ASSESSED UNDER 8 SECTION 301.2 SHALL BE SEVENTY-FIVE HUNDREDTHS OF ONE PER CENTUM 9 (0.75%); AND 10 (III) THE RATE OF CONTRIBUTIONS ASSESSED UNDER SECTION 301.4 11 SHALL BE TWO TENTHS OF ONE PER CENTUM (0.2%). 12 (C) WHENEVER THE TRIGGER PERCENTAGE DETERMINED UNDER 13 SUBSECTION (A) IS LESS THAN FIFTY PER CENTUM (50%), THE 14 SECRETARY SHALL ANNOUNCE A REDUCTION IN THE WEEKLY BENEFIT RATE 15 UNDER SECTION 404(E)(4). 16 (D) WHENEVER THE TRIGGER PERCENTAGE IS LESS THAN TWENTY-FIVE 17 PER CENTUM (25%), ANY BALANCE REMAINING IN THE UNEMPLOYMENT 18 COMPENSATION TRIGGER RESERVE ACCOUNT CREATED UNDER THE ACT OF 19 JUNE 2, 1915 (P.L.762, NO.340), REFERRED TO AS THE STATE 20 WORKMEN'S INSURANCE FUND LAW, SHALL BE TRANSFERRED TO THE 21 UNEMPLOYMENT COMPENSATION FUND. 22 SECTION 301.8 TRIGGER RATE REDETERMINATIONS.--(A) BEGINNING 23 IN 1992 AND EACH FIFTH YEAR THEREAFTER, THE SECRETARY SHALL 24 REDETERMINE THE RATES OF THE SURCHARGE, EMPLOYE TAX, ADDITIONAL 25 CONTRIBUTIONS AND BENEFIT REDUCTION OTHERWISE APPLICABLE UNDER 26 SECTIONS 301.7 AND 404(E)(4). THE SECRETARY SHALL REDETERMINE 27 THE RATES SO THAT THE UNROUNDED RATES YIELD CONTRIBUTION 28 INCREASES AND BENEFIT REDUCTIONS, ON A CALENDAR YEAR BASIS, 29 APPROXIMATELY EQUAL TO THE DOLLAR AMOUNTS SPECIFIED IN 30 SUBSECTION (B). THE RATES AS REDETERMINED SHALL TAKE EFFECT ON 19880H2583B3570 - 7 -
1 JANUARY 1 OF THE FOLLOWING CALENDAR YEAR AND SHALL REMAIN IN 2 EFFECT FOR FIVE YEARS. 3 (B) THE RATES SHALL BE ADJUSTED TO YIELD THE AMOUNTS 4 INDICATED AT THE FOLLOWING TRIGGER PERCENTAGES: 5 (1) AT LEAST ONE HUNDRED FIFTY PER CENTUM (150%), THE 6 NEGATIVE SURCHARGE ASSESSED UNDER SECTION 301.5 SHALL RESULT IN 7 AN EMPLOYER CONTRIBUTION REDUCTION OF EIGHTEEN MILLION DOLLARS 8 ($18,000,000); 9 (2) AT LEAST ONE HUNDRED TEN PER CENTUM (110%) BUT LESS THAN 10 ONE HUNDRED TWENTY-FIVE PER CENTUM (125%), THE SURCHARGE 11 ASSESSED UNDER SECTION 301.5 SHALL YIELD FIFTY MILLION DOLLARS 12 ($50,000,000) AND THE EMPLOYE TAX UNDER SECTION 301.4 SHALL 13 YIELD THIRTY-THREE MILLION THREE HUNDRED THIRTY-THREE THOUSAND 14 THREE HUNDRED THIRTY-THREE DOLLARS ($33,333,333); 15 (3) AT LEAST NINETY-FIVE PER CENTUM (95%) BUT LESS THAN ONE 16 HUNDRED TEN PER CENTUM (110%), THE SURCHARGE ASSESSED UNDER 17 SECTION 301.5 SHALL YIELD ONE HUNDRED MILLION DOLLARS 18 ($100,000,000) AND THE EMPLOYE TAX UNDER SECTION 301.4 SHALL 19 YIELD SIXTY-SIX MILLION SIX HUNDRED SIXTY-SIX THOUSAND SIX 20 HUNDRED SIXTY-SIX DOLLARS ($66,666,666); 21 (4) AT LEAST SEVENTY-FIVE PER CENTUM (75%) BUT LESS THAN 22 NINETY-FIVE PER CENTUM (95%), THE SURCHARGE ASSESSED UNDER 23 SECTION 301.5 SHALL YIELD ONE HUNDRED MILLION DOLLARS 24 ($100,000,000), THE ADDITIONAL CONTRIBUTIONS UNDER SECTION 301.2 25 SHALL YIELD SEVENTY-FIVE MILLION DOLLARS ($75,000,000), AND THE 26 EMPLOYE TAX UNDER SECTION 301.4 SHALL YIELD ONE HUNDRED SIXTEEN 27 MILLION SIX HUNDRED SIXTY-SIX THOUSAND SIX HUNDRED SIXTY-SIX 28 DOLLARS ($116,666,666); 29 (5) AT LEAST FIFTY PER CENTUM (50%) BUT LESS THAN SEVENTY- 30 FIVE PER CENTUM (75%), THE SURCHARGE ASSESSED UNDER SECTION 19880H2583B3570 - 8 -
1 301.5 SHALL YIELD ONE HUNDRED MILLION DOLLARS ($100,000,000), 2 THE ADDITIONAL CONTRIBUTION UNDER SECTION 301.2 SHALL YIELD ONE 3 HUNDRED FIFTY MILLION DOLLARS ($150,000,000), AND THE EMPLOYE 4 TAX UNDER SECTION 301.4 SHALL YIELD ONE HUNDRED SIXTY-SIX 5 MILLION SIX HUNDRED SIXTY-SIX THOUSAND SIX HUNDRED SIXTY-SIX 6 DOLLARS ($166,666,666); 7 (6) LESS THAN FIFTY PER CENTUM (50%), THE SURCHARGE ASSESSED 8 UNDER SECTION 301.5 SHALL YIELD ONE HUNDRED MILLION DOLLARS 9 ($100,000,000), THE ADDITIONAL CONTRIBUTION UNDER SECTION 301.2 10 SHALL YIELD TWO HUNDRED TWENTY-FIVE MILLION DOLLARS 11 ($225,000,000), THE EMPLOYE TAX UNDER SECTION 301.4 SHALL YIELD 12 ONE HUNDRED SIXTY-SIX MILLION SIX HUNDRED SIXTY-SIX THOUSAND SIX 13 HUNDRED SIXTY-SIX DOLLARS ($166,666,666), AND THE BENEFIT 14 REDUCTION UNDER SECTION 404(E)(4) SHALL YIELD FIFTY-TWO MILLION 15 DOLLARS ($52,000,000). 16 (C) FOR THE PURPOSE OF REDETERMINING THE RATES UNDER THIS 17 SECTION, THE SECRETARY SHALL UTILIZE THE NECESSARY CONTRIBUTION 18 AND BENEFIT ACTIVITY DATA FROM THE CALENDAR YEAR IMMEDIATELY 19 PRECEDING THE YEAR IN WHICH THE REDETERMINATION IS TO BE DONE. 20 (D) THE FIRST REDETERMINATION SHALL BE DONE BY JUNE 30, 21 1992, AND THE RATES SHALL BE REDETERMINED EACH FIFTH SUCCEEDING 22 JUNE 30 AND THE APPLICABLE REDETERMINED RATES SHALL TAKE EFFECT 23 THE NEXT JANUARY 1. 24 (E) THE REDETERMINED RATES SHALL BE ROUNDED IN ACCORDANCE 25 WITH THE FOLLOWING SCHEDULE: 26 (1) IF THE RATE FOR THE SURCHARGE ASSESSED UNDER SECTION 27 301.5 IS NOT A MULTIPLE OF ONE TENTH OF ONE PER CENTUM (0.1%), 28 IT SHALL BE ROUNDED TO THE NEXT HIGHER MULTIPLE OF ONE TENTH OF 29 ONE PER CENTUM (0.1%); 30 (2) IF THE RATE FOR THE EMPLOYE TAX UNDER SECTION 301.4 IS 19880H2583B3570 - 9 -
1 NOT A MULTIPLE OF ONE HUNDREDTH OF ONE PER CENTUM (0.01%) IT 2 SHALL BE ROUNDED TO THE NEXT HIGHER MULTIPLE OF ONE HUNDREDTH OF 3 ONE PER CENTUM (0.01%); 4 (3) IF THE RATE FOR THE ADDITIONAL CONTRIBUTION UNDER 5 SECTION 301.2 IS NOT A MULTIPLE OF FIVE HUNDREDTHS OF ONE PER 6 CENTUM (0.05%) IT SHALL BE ROUNDED TO THE NEXT HIGHER MULTIPLE 7 OF FIVE HUNDREDTHS OF ONE PER CENTUM (0.05%); 8 (4) IF THE RATE FOR THE BENEFIT REDUCTION UNDER SECTION 9 404(E)(4) IS NOT A MULTIPLE OF ONE TENTH OF ONE PER CENTUM 10 (0.1%) IT SHALL BE ROUNDED TO THE NEXT HIGHER MULTIPLE OF ONE 11 TENTH OF ONE PER CENTUM (0.1%). 12 SECTION 3. SECTION 314 OF THE ACT IS REPEALED. 13 SECTION 4. THE INTRODUCTORY PARAGRAPH AND SUBSECTIONS (D) 14 AND (E)(2) AND (4) OF SECTION 404 AND SECTION 804(A) OF THE ACT, 15 AMENDED OR ADDED DECEMBER 5, 1974 (P.L.771, NO.262) AND JULY 21, 16 1983 (P.L.68, NO.30), ARE AMENDED TO READ: 17 SECTION 404. RATE AND AMOUNT OF COMPENSATION.--COMPENSATION 18 SHALL BE PAID TO EACH ELIGIBLE EMPLOYE IN ACCORDANCE WITH THE 19 FOLLOWING PROVISIONS OF THIS SECTION EXCEPT THAT COMPENSATION 20 PAYABLE WITH RESPECT TO WEEKS ENDING IN BENEFIT YEARS WHICH 21 BEGIN PRIOR TO THE FIRST DAY OF [JANUARY 1984] JANUARY 1989 22 SHALL BE PAID ON THE BASIS OF THE PROVISIONS OF THIS SECTION IN 23 EFFECT AT THE BEGINNING OF SUCH BENEFIT YEARS. 24 * * * 25 (D) (1) NOTWITHSTANDING ANY OTHER PROVISIONS OF THIS 26 SECTION EACH ELIGIBLE EMPLOYE WHO IS UNEMPLOYED WITH RESPECT TO 27 ANY WEEK ENDING SUBSEQUENT TO JULY 1, 1980 SHALL BE PAID, WITH 28 RESPECT TO SUCH WEEK, COMPENSATION IN AN AMOUNT EQUAL TO HIS 29 WEEKLY BENEFIT RATE LESS THE TOTAL OF (I) THE REMUNERATION, IF 30 ANY, PAID OR PAYABLE TO HIM WITH RESPECT TO SUCH WEEK FOR 19880H2583B3570 - 10 -
1 SERVICES PERFORMED WHICH IS IN EXCESS OF HIS PARTIAL BENEFIT 2 CREDIT[;] AND (II) VACATION PAY, IF ANY, WHICH IS IN EXCESS OF 3 HIS PARTIAL BENEFIT CREDIT, EXCEPT WHEN PAID TO AN EMPLOYE WHO 4 IS PERMANENTLY OR INDEFINITELY SEPARATED FROM HIS EMPLOYMENT 5 [AND (III) AN AMOUNT EQUAL TO THE AMOUNT OF A GOVERNMENTAL OR 6 OTHER PENSION, RETIREMENT OR RETIRED PAY, ANNUITY, OR ANY OTHER 7 SIMILAR PERIODIC PAYMENT WHICH IS BASED ON THE PREVIOUS WORK OF 8 SUCH INDIVIDUAL, WHICH IS REASONABLY ATTRIBUTABLE TO SUCH WEEK, 9 IN ACCORDANCE WITH THIS SUBSECTION. THE PROVISIONS OF THIS 10 SUBSECTION SHALL BE APPLICABLE WHETHER OR NOT SUCH VACATION PAY, 11 RETIREMENT PENSION OR ANNUITIES, OR WAGES ARE LEGALLY REQUIRED 12 TO BE PAID. IF SUCH RETIREMENT PENSION OR ANNUITY PAYMENTS 13 DEDUCTIBLE UNDER THE PROVISIONS OF THIS SUBSECTION ARE RECEIVED 14 ON OTHER THAN A WEEKLY BASIS, THE AMOUNT THEREOF SHALL BE 15 ALLOCATED AND PRO-RATED IN ACCORDANCE WITH THE RULES AND 16 REGULATIONS OF THE DEPARTMENT. VACATION PAY, OR OTHER 17 REMUNERATION DEDUCTIBLE UNDER THE PROVISIONS OF THIS SUBSECTION 18 SHALL BE PRO-RATED ON THE BASIS OF THE EMPLOYE'S NORMAL FULL- 19 TIME WEEKLY WAGE AND AS SO PRO-RATED SHALL BE ALLOCATED TO SUCH 20 PERIOD OR PERIODS OF UNEMPLOYMENT AS SHALL BE DETERMINED BY 21 RULES AND REGULATIONS OF THE DEPARTMENT. SUCH COMPENSATION, IF 22 NOT A MULTIPLE OF ONE DOLLAR ($1), SHALL BE COMPUTED TO THE NEXT 23 LOWER MULTIPLE OF ONE DOLLAR ($1)]. 24 (2) (I) IN ADDITION TO THE DEDUCTIONS PROVIDED FOR IN 25 CLAUSE (1), FOR ANY WEEK WITH RESPECT TO WHICH AN INDIVIDUAL IS 26 RECEIVING A PENSION, INCLUDING A GOVERNMENTAL OR OTHER PENSION, 27 RETIREMENT OR RETIRED PAY, ANNUITY OR ANY OTHER SIMILAR PERIODIC 28 PAYMENT, UNDER A PLAN MAINTAINED OR CONTRIBUTED TO BY A BASE 29 PERIOD OR CHARGEABLE EMPLOYER, THE WEEKLY BENEFIT AMOUNT PAYABLE 30 TO SUCH INDIVIDUAL FOR SUCH WEEK SHALL BE REDUCED, BUT NOT BELOW 19880H2583B3570 - 11 -
1 ZERO, BY THE PRO-RATED WEEKLY AMOUNT OF THE PENSION AS 2 DETERMINED UNDER SUBCLAUSE (II). 3 (II) IF THE PENSION IS ENTIRELY CONTRIBUTED TO BY THE 4 EMPLOYER, THEN ONE HUNDRED PER CENTUM (100%) OF THE PRO-RATED 5 WEEKLY AMOUNT OF THE PENSION SHALL BE DEDUCTED. IF THE PENSION 6 IS CONTRIBUTED TO BY THE INDIVIDUAL, IN ANY AMOUNT, THEN FIFTY 7 PER CENTUM (50%) OF THE PRO-RATED WEEKLY AMOUNT OF THE PENSION 8 SHALL BE DEDUCTED. 9 (III) NO DEDUCTION SHALL BE MADE UNDER THIS CLAUSE BY REASON 10 OF THE RECEIPT OF A PENSION IF THE SERVICES PERFORMED BY THE 11 INDIVIDUAL DURING THE BASE PERIOD OR REMUNERATION RECEIVED FOR 12 SUCH SERVICES FOR SUCH EMPLOYER DID NOT AFFECT THE INDIVIDUAL'S 13 ELIGIBILITY FOR, OR INCREASE THE AMOUNT OF, SUCH PENSION, 14 RETIREMENT OR RETIRED PAY, ANNUITY OR SIMILAR PAYMENT. THIS 15 SUBCLAUSE SHALL NOT APPLY TO PENSIONS PAID UNDER THE SOCIAL 16 SECURITY ACT (PUBLIC LAW 74-271, 42 U.S.C. § 301 ET SEQ.), OR 17 THE RAILROAD RETIREMENT ACT OF 1974 (PUBLIC LAW 93-445, 88 STAT. 18 1305), OR THE CORRESPONDING PROVISIONS OF PRIOR LAW. PAYMENTS 19 MADE UNDER SUCH ACTS SHALL BE TREATED SOLELY IN THE MANNER 20 SPECIFIED BY SUBCLAUSE (I) OF THIS CLAUSE. 21 (3) THE PROVISIONS OF THIS SUBSECTION SHALL BE APPLICABLE 22 WHETHER OR NOT SUCH VACATION PAY, RETIREMENT PENSION OR 23 ANNUITIES OR WAGES ARE LEGALLY REQUIRED TO BE PAID. IF SUCH 24 RETIREMENT PENSION OR ANNUITY PAYMENTS DEDUCTIBLE UNDER THE 25 PROVISIONS OF THIS SUBSECTION ARE RECEIVED ON OTHER THAN A 26 WEEKLY BASIS, THE AMOUNT THEREOF SHALL BE ALLOCATED AND PRO- 27 RATED IN ACCORDANCE WITH THE RULES AND REGULATIONS OF THE 28 DEPARTMENT. VACATION PAY OR OTHER REMUNERATION DEDUCTIBLE UNDER 29 THE PROVISIONS OF THIS SUBSECTION SHALL BE PRO-RATED ON THE 30 BASIS OF THE EMPLOYE'S NORMAL FULL-TIME WEEKLY WAGE AND AS SO 19880H2583B3570 - 12 -
1 PRO-RATED SHALL BE ALLOCATED TO SUCH PERIOD OR PERIODS OF 2 UNEMPLOYMENT AS SHALL BE DETERMINED BY RULES AND REGULATIONS OF 3 THE DEPARTMENT. SUCH COMPENSATION, IF NOT A MULTIPLE OF ONE 4 DOLLAR ($1), SHALL BE COMPUTED TO THE NEXT LOWER MULTIPLE OF ONE 5 DOLLAR ($1). 6 * * * 7 (E) * * * 8 (2) THE TABLE SPECIFIED FOR THE DETERMINATION OF RATE AND 9 AMOUNT OF BENEFITS SHALL BE EXTENDED OR CONTRACTED ANNUALLY, 10 AUTOMATICALLY BY REGULATIONS PROMULGATED BY THE SECRETARY IN 11 ACCORDANCE WITH THE FOLLOWING PROCEDURE: FOR CALENDAR YEAR ONE 12 THOUSAND NINE HUNDRED SEVENTY-TWO AND FOR ALL SUBSEQUENT 13 CALENDAR YEARS, TO A POINT WHERE THE MAXIMUM WEEKLY BENEFIT RATE 14 EQUALS SIXTY-SIX AND TWO-THIRDS PER CENTUM OF THE AVERAGE WEEKLY 15 WAGE FOR THE TWELVE-MONTH PERIOD ENDING JUNE 30 PRECEDING EACH 16 CALENDAR YEAR. IF THE MAXIMUM WEEKLY BENEFIT RATE IS NOT A 17 MULTIPLE OF ONE DOLLAR ($1), IT SHALL BE INCREASED BY ONE DOLLAR 18 ($1) AND THEN ROUNDED TO THE NEXT [HIGHER] LOWER MULTIPLE OF ONE 19 DOLLAR ($1): PROVIDED, HOWEVER, THAT EFFECTIVE WITH BENEFIT 20 YEARS BEGINNING THE FIRST SUNDAY AT LEAST THIRTY DAYS AFTER THE 21 EFFECTIVE DATE OF THIS AMENDATORY ACT, THE PER CENTUM STATED IN 22 THIS PARAGRAPH FOR ESTABLISHING THE MAXIMUM WEEKLY BENEFIT RATE 23 SHALL BE SIXTY-TWO AND TWO-THIRDS PER CENTUM FOR THE REMAINDER 24 OF CALENDAR YEAR ONE THOUSAND NINE HUNDRED SEVENTY-FOUR, SIXTY- 25 FOUR AND TWO-THIRDS PER CENTUM FOR THE CALENDAR YEAR ONE 26 THOUSAND NINE HUNDRED SEVENTY-FIVE, AND SIXTY-SIX AND TWO-THIRDS 27 PER CENTUM FOR THE CALENDAR YEAR ONE THOUSAND NINE HUNDRED 28 SEVENTY-SIX AND FOR ALL SUBSEQUENT CALENDAR YEARS. 29 THE TABLE SPECIFIED FOR THE DETERMINATION OF RATE AND AMOUNT 30 OF BENEFITS AS SO EXTENDED OR CONTRACTED SHALL BE EFFECTIVE ONLY 19880H2583B3570 - 13 -
1 FOR THOSE CLAIMANTS WHOSE BENEFIT YEARS BEGIN ON OR AFTER THE
2 FIRST DAY OF JANUARY OF SUCH CALENDAR YEAR.
3 FOR THE PURPOSE OF DETERMINING THE MAXIMUM WEEKLY BENEFIT
4 RATE, THE PENNSYLVANIA AVERAGE WEEKLY WAGE IN COVERED EMPLOYMENT
5 SHALL BE COMPUTED ON THE BASIS OF THE TOTAL WAGES REPORTED
6 (IRRESPECTIVE OF THE LIMIT ON THE AMOUNT OF WAGES SUBJECT TO
7 CONTRIBUTIONS) FOR THE TWELVE-MONTH PERIOD ENDING JUNE 30 AND
8 THIS AMOUNT SHALL BE DIVIDED BY THE AVERAGE MONTHLY NUMBER OF
9 COVERED WORKERS (DETERMINED BY DIVIDING THE TOTAL COVERED
10 EMPLOYMENT REPORTED FOR THE SAME FISCAL YEAR BY TWELVE) TO
11 DETERMINE THE AVERAGE ANNUAL WAGE. THE AVERAGE ANNUAL WAGE THUS
12 OBTAINED SHALL BE DIVIDED BY FIFTY-TWO AND THE AVERAGE WEEKLY
13 WAGE THUS DETERMINED ROUNDED TO THE NEAREST CENT.
14 * * *
15 (4) (I) NOTWITHSTANDING ANY OTHER PROVISION OF THIS ACT,
16 EACH CLAIMANT ELIGIBLE FOR A WEEKLY BENEFIT RATE OF SEVENTY-FIVE
17 DOLLARS ($75) OR MORE SHALL HAVE HIS WEEKLY COMPENSATION AS
18 DETERMINED BY APPLICATION OF SUBSECTIONS (A) THROUGH (E) REDUCED
19 BY FIVE PER CENTUM (5%)[, OR MORE IF AND WHEN THE PROVISIONS OF
20 SECTION 314(C)(1)(III) APPLY]. IF SUCH REDUCED WEEKLY
21 COMPENSATION IS NOT AN EVEN MULTIPLE OF ONE DOLLAR ($1), IT
22 SHALL BE ROUNDED TO THE NEXT LOWER MULTIPLE OF ONE DOLLAR ($1):
23 PROVIDED, THAT NO CLAIMANT WHOSE WEEKLY BENEFIT RATE, DETERMINED
24 IN ACCORDANCE WITH SUBSECTION (A), IS IN EXCESS OF SEVENTY-FOUR
25 DOLLARS ($74) SHALL HAVE HIS WEEKLY COMPENSATION REDUCED BELOW
26 SEVENTY-FIVE DOLLARS ($75) EXCEPT THROUGH THE COMBINED
27 APPLICATION OF THIS PARAGRAPH AND SUBSECTION (D). THE BALANCE IN
28 THE CLAIMANT'S COMPENSATION ACCOUNT AS INDICATED IN PART D OR E
29 OF THE TABLE CONTAINED IN SUBSECTION (E)(1) OF THIS SECTION
30 SHALL BE REDUCED BY HIS WEEKLY BENEFIT AMOUNT WITHOUT REGARD TO
19880H2583B3570 - 14 -
1 THE REDUCTION PROVIDED HEREIN. THIS CLAUSE SHALL BE OF NO EFFECT 2 AFTER DECEMBER 31, 1989. 3 (II) NOTWITHSTANDING ANY OTHER PROVISION OF THIS ACT, EACH 4 CLAIMANT SHALL HAVE HIS WEEKLY COMPENSATION AS DETERMINED BY 5 APPLICATIONS OF SUBSECTIONS (A) THROUGH (E) REDUCED BY FIVE PER 6 CENTUM (5%) IF AND WHEN THE PROVISIONS OF SECTION 301.7(C) 7 APPLY, OR BY THE PER CENTUM REDETERMINED UNDER SECTION 301.8, IF 8 AND WHEN APPLICABLE. IF SUCH REDUCED WEEKLY COMPENSATION IS NOT 9 AN EVEN MULTIPLE OF ONE DOLLAR ($1), IT SHALL BE ROUNDED TO THE 10 NEXT LOWER MULTIPLE OF ONE DOLLAR ($1): PROVIDED, THAT NO 11 CLAIMANT WHOSE WEEKLY BENEFIT RATE, DETERMINED IN ACCORDANCE 12 WITH SUBSECTION (A), IS IN EXCESS OF THE WEEKLY BENEFIT RATE 13 IMMEDIATELY BELOW THE WEEKLY BENEFIT RATE THAT IS ONE-HALF OF 14 THE MAXIMUM WEEKLY BENEFIT RATE DETERMINED IN CLAUSE (2) OF THIS 15 SUBSECTION SHALL HAVE HIS WEEKLY COMPENSATION REDUCED BELOW ONE- 16 HALF OF THE MAXIMUM WEEKLY BENEFIT RATE EXCEPT THROUGH THE 17 COMBINED APPLICATION OF THIS CLAUSE AND SUBSECTION (D). THE 18 BALANCE IN THE CLAIMANT'S COMPENSATION ACCOUNT AS INDICATED IN 19 PART D OR E OF THE TABLE CONTAINED IN SUBSECTION (E)(1) OF THIS 20 SECTION SHALL BE REDUCED BY HIS WEEKLY BENEFIT AMOUNT WITHOUT 21 REGARD TO THE REDUCTION PROVIDED HEREIN. 22 (III) FOR PURPOSES OF THIS SUBSECTION ONLY, IF ONE-HALF OF 23 THE MAXIMUM WEEKLY BENEFIT RATE IS NOT A MULTIPLE OF ONE DOLLAR 24 ($1), SUCH AMOUNT SHALL BE ROUNDED DOWN TO THE NEXT LOWER 25 MULTIPLE OF ONE DOLLAR ($1) AND THEN APPLIED AS REQUIRED BY THIS 26 SUBSECTION. 27 * * * 28 SECTION 5. THE ACT IS AMENDED BY ADDING A SECTION TO READ: 29 SECTION 601.3. UNEMPLOYMENT COMPENSATION TRIGGER RESERVE 30 ACCOUNT.--(A) THERE IS HEREBY ESTABLISHED WITHIN THE GENERAL 19880H2583B3570 - 15 -
1 FUND OF THE STATE TREASURY A SPECIAL ACCOUNT, WHICH SHALL BE 2 KNOWN AS THE UNEMPLOYMENT COMPENSATION TRIGGER RESERVE ACCOUNT, 3 FOR THE PURPOSE OF SUPPLEMENTING THE UNEMPLOYMENT COMPENSATION 4 FUND ESTABLISHED UNDER SECTION 601. THERE SHALL BE DEPOSITED IN 5 THIS SPECIAL ACCOUNT SUCH MONEYS AS ARE TRANSFERRED FROM THE 6 STATE WORKMEN'S INSURANCE FUND PURSUANT TO SUBSECTION (B). ANY 7 AMOUNTS IN THE UNEMPLOYMENT COMPENSATION TRIGGER RESERVE ACCOUNT 8 SHALL BE MAINTAINED SEPARATE AND APART FROM THE UNEMPLOYMENT 9 COMPENSATION FUND UNLESS AND UNTIL TRANSFERRED TO THE 10 UNEMPLOYMENT COMPENSATION FUND IN ACCORDANCE WITH SECTION 11 301.7(D). ANY INTEREST EARNED ON THE PRINCIPAL OF THE 12 UNEMPLOYMENT COMPENSATION TRIGGER RESERVE ACCOUNT SHALL BE 13 DEPOSITED INTO THE GENERAL FUND. ANY AMOUNTS TRANSFERRED FROM 14 THE UNEMPLOYMENT COMPENSATION TRIGGER RESERVE ACCOUNT TO THE 15 UNEMPLOYMENT COMPENSATION FUND SHALL BECOME AVAILABLE FOR ANY 16 PURPOSE PERMITTED UNDER SECTION 601. 17 (B) FOR THE FISCAL YEAR BEGINNING JULY 1, 1988, THE STATE 18 WORKMEN'S INSURANCE BOARD IS HEREBY AUTHORIZED AND EMPOWERED TO 19 TRANSFER TO THE UNEMPLOYMENT COMPENSATION TRIGGER RESERVE 20 ACCOUNT, MONEYS WHICH WERE RECEIVED BY THE STATE WORKMEN'S 21 INSURANCE FUND IN ANY PRIOR YEAR AS EARNINGS ON INVESTMENTS HELD 22 BY THAT FUND. THE MAXIMUM AMOUNT WHICH MAY BE TRANSFERRED TO THE 23 UNEMPLOYMENT COMPENSATION TRIGGER RESERVE ACCOUNT SHALL BE ONE 24 HUNDRED AND FIFTY MILLION DOLLARS ($150,000,000). 25 SECTION 6. SECTION 804(A) OF THE ACT, AMENDED JULY 21, 1983 26 (P.L.68, NO.30), IS AMENDED TO READ: 27 SECTION 804. RECOVERY AND RECOUPMENT OF COMPENSATION.--(A) 28 ANY PERSON WHO BY REASON OF HIS FAULT HAS RECEIVED ANY SUM AS 29 COMPENSATION UNDER THIS ACT TO WHICH HE WAS NOT ENTITLED, SHALL 30 BE LIABLE TO REPAY TO THE UNEMPLOYMENT COMPENSATION FUND TO THE 19880H2583B3570 - 16 -
1 CREDIT OF THE COMPENSATION ACCOUNT A SUM EQUAL TO THE AMOUNT SO 2 RECEIVED BY HIM AND INTEREST AT THE RATE DETERMINED BY THE 3 SECRETARY OF REVENUE AS PROVIDED BY SECTION 806 OF THE ACT OF 4 APRIL 9, 1929 (P.L.343, NO.176), KNOWN AS "THE FISCAL CODE," PER 5 MONTH OR FRACTION OF A MONTH FROM FIFTEEN (15) DAYS AFTER THE 6 NOTICE OF OVERPAYMENT WAS ISSUED UNTIL PAID. SUCH SUM SHALL BE 7 COLLECTIBLE (1) IN THE MANNER PROVIDED IN SECTION 308.1 OR 8 SECTION 309 OF THIS ACT, FOR THE COLLECTION OF PAST DUE 9 CONTRIBUTIONS, OR (2) BY DEDUCTION FROM ANY FUTURE COMPENSATION 10 PAYABLE TO THE CLAIMANT UNDER THIS ACT: PROVIDED, THAT INTEREST 11 ASSESSED UNDER THIS SECTION CANNOT BE RECOUPED BY DEDUCTION FROM 12 ANY FUTURE COMPENSATION PAYABLE TO THE CLAIMANT UNDER THIS ACT: 13 PROVIDED FURTHER, THAT NO ADMINISTRATIVE OR LEGAL PROCEEDINGS 14 FOR THE COLLECTION OF SUCH SUM SHALL BE INSTITUTED AFTER THE 15 EXPIRATION OF SIX YEARS FOLLOWING THE END OF THE BENEFIT YEAR 16 WITH RESPECT TO WHICH SUCH SUM WAS PAID. 17 * * * 18 SECTION 7. THE FOLLOWING SUMS, OR AS MUCH THEREOF AS MAY BE 19 NECESSARY, ARE HEREBY APPROPRIATED FROM THE STATE WORKMEN'S 20 INSURANCE FUND FOR THE FISCAL YEAR BEGINNING JULY 1, 1988: 21 (1) THE SUM OF $25,000,000 IS APPROPRIATED TO THE 22 TREASURY DEPARTMENT FOR TRANSFER TO THE SUNNY DAY FUND. 23 (2) THE SUM OF $25,000,000 IS APPROPRIATED TO THE 24 TREASURY DEPARTMENT FOR TRANSFER TO THE TAX STABILIZATION 25 RESERVE FUND. 26 (3) THE SUM OF $25,000,000 IS APPROPRIATED TO THE 27 DEPARTMENT OF TRANSPORTATION FOR URBAN MASS TRANSPORTATION 28 ASSISTANCE FOR GRANTS TO LOCAL TRANSPORTATION ORGANIZATIONS. 29 SECTION 8. THIS ACT SHALL TAKE EFFECT AS FOLLOWS: 30 (1) THE AMENDMENTS TO SECTION 404(D) SHALL TAKE EFFECT 19880H2583B3570 - 17 -
1 BEGINNING WITH THE FIRST COMPENSABLE WEEK THAT ENDS ON OR 2 AFTER JANUARY 1, 1989. 3 (2) SECTION 301.7(A) SHALL TAKE EFFECT JULY 1, 1989. 4 (3) THE AMENDMENTS TO SECTIONS 301.2, 301.4, 301.5, 5 301.7(B), (C) AND (D), 301.8 AND 404(E) SHALL TAKE EFFECT ON 6 JANUARY 1, 1990. 7 (4) THE AMENDMENT ADDING SECTION 601.3 AND THE 8 APPROPRIATION IN SECTION 7 SHALL TAKE EFFECT JULY 1, 1988. 9 (5) THE REMAINDER OF THIS ACT SHALL TAKE EFFECT 10 IMMEDIATELY. E12L77RZ/19880H2583B3570 - 18 -