PRIOR PRINTER'S NO. 1885
PRINTER'S NO. 1934
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1319
Session of
2022
INTRODUCED BY ARGALL, SCAVELLO, LANGERHOLC, BARTOLOTTA AND
STEFANO, SEPTEMBER 7, 2022
SENATOR BARTOLOTTA, LABOR AND INDUSTRY, AS AMENDED,
SEPTEMBER 21, 2022
AN ACT
Amending the act of December 5, 1936 (2nd Sp.Sess., 1937
P.L.2897, No.1), entitled "An act establishing a system of
unemployment compensation to be administered by the
Department of Labor and Industry and its existing and newly
created agencies with personnel (with certain exceptions)
selected on a civil service basis; requiring employers to
keep records and make reports, and certain employers to pay
contributions based on payrolls to provide moneys for the
payment of compensation to certain unemployed persons;
providing procedure and administrative details for the
determination, payment and collection of such contributions
and the payment of such compensation; providing for
cooperation with the Federal Government and its agencies;
creating certain special funds in the custody of the State
Treasurer; and prescribing penalties," in contributions by
employers and employees, further providing for determination
and contribution rate and experience rating. IN PRELIMINARY
PROVISIONS, FURTHER PROVIDING FOR DEFINITIONS; AND, IN
CONTRIBUTIONS BY EMPLOYERS AND EMPLOYEES, FURTHER PROVIDING
FOR CONTRIBUTIONS BY EMPLOYERS AND EMPLOYEES, SUCCESSORS-IN-
INTEREST AND APPEALS.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 301.1(b) of the act of December 5, 1936
(2nd Sp.Sess., 1937 P.L.2897, No.1), known as the Unemployment
Compensation Law, is amended by adding a paragraph to read:
Section 301.1. Determination of Contribution Rate;
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Experience Rating.--
* * *
(b) * * *
(1.1) An employer shall be deemed to have paid contributions
for the purpose of meeting the requirements under this section
during quarters occurring under a disaster emergency declared by
the Governor under 35 Pa.C.S. ยง 7301(c) (relating to general
authority of Governor) for COVID-19, even if no contributions
were actually paid.
* * *
Section 2. This act shall take effect in 60 days.
SECTION 1. SECTION 4(L)(4)(10)(A) OF THE ACT OF DECEMBER 5,
1936 (2ND SP.SESS., 1937 P.L.2897, NO.1), KNOWN AS THE
UNEMPLOYMENT COMPENSATION LAW, IS AMENDED TO READ:
SECTION 4. DEFINITIONS.--THE FOLLOWING WORDS AND PHRASES, AS
USED IN THIS ACT, SHALL HAVE THE FOLLOWING MEANINGS, UNLESS THE
CONTEXT CLEARLY REQUIRES OTHERWISE.
* * *
(L) * * *
(4) THE WORD "EMPLOYMENT" SHALL NOT INCLUDE--
* * *
(10) (A) SERVICE PERFORMED IN ANY CALENDAR QUARTER IN THE
EMPLOY OF AN ORGANIZATION EXEMPT FROM INCOME TAX UNDER SECTION
501(A) OF THE FEDERAL INTERNAL REVENUE CODE OF 1954, AS AMENDED,
(OTHER THAN AN ORGANIZATION DESCRIBED IN SECTION 401(A) OF SAID
CODE) OR UNDER SECTION 521 OF SAID CODE, IF THE REMUNERATION FOR
SUCH SERVICE IS LESS THAN FIFTY DOLLARS; OR
* * *
SECTION 2. SECTION 301 OF THE ACT IS AMENDED BY ADDING A
SUBSECTION TO READ:
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SECTION 301. CONTRIBUTIONS BY EMPLOYERS AND EMPLOYES;
SUCCESSORS-IN-INTEREST; APPEALS.--
* * *
(I.1) FOR PURPOSES OF DETERMINING WHETHER OR NOT AN EMPLOYER
HAS PAID CONTRIBUTIONS IN ORDER TO BE ELIGIBLE FOR CONSIDERATION
FOR AN ADJUSTED RATE, AN EMPLOYER WHO HAS CEASED PAYING WAGES
DUE TO TEMPORARY CESSATION OF OPERATIONS AS A RESULT OF THE
GOVERNOR'S COVID-19 DECLARATION OF DISASTER EMERGENCY, AT ANY
TIME AFTER THE SIXTH DAY OF MARCH, TWO THOUSAND AND TWENTY, AND
PRIOR TO THE FIRST DAY OF JULY, TWO THOUSAND AND TWENTY-ONE,
SHALL BE DEEMED TO HAVE PAID CONTRIBUTIONS UNDER THIS ACT DURING
FISCAL YEAR TWO THOUSAND AND TWENTY-ONE: PROVIDED, THAT THE
EMPLOYER HAS ACTUALLY PAID CONTRIBUTIONS UNDER THIS ACT FOR ONE
OR MORE QUARTERS IN EITHER THE FISCAL YEAR ENDING ON THE
THIRTIETH DAY OF JUNE, TWO THOUSAND AND TWENTY-ONE, OR IN THE
IMMEDIATELY PRECEDING FISCAL YEAR ENDING ON THE THIRTIETH DAY OF
JUNE, TWO THOUSAND AND TWENTY.
* * *
SECTION 3. THIS ACT SHALL TAKE EFFECT IMMEDIATELY.
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