§ 22-4-37-3 — Invalidity of federal acts; contribution rate

Indiana § 22-4-37-3

• Jurisdiction: Indiana
• Art. 4: UNEMPLOYMENT COMPENSATION SYSTEM
• Ch. 37: Relationship of Federal Law to State Law

Text

(a) Should:
(1) the Congress of the United States amend, repeal, or authorize
the implementation of a demonstration project under 29 U.S.C. 49
et seq., 26 U.S.C. 3301 through 3311, 42 U.S.C. 301 et seq., or 26
U.S.C. 3101 through 3504, or any statute or statutes supplemental
to or in lieu thereof or any part or parts of said statutes, or should
any or all of said statutes or any part or parts thereof be held
invalid, to the end and with such effect that appropriations of
funds by the said Congress and grants thereof to the state for the
payment of costs of administration of the department are or no
longer shall be available for such purposes;
(2) the primary responsibility for the administration of 26 U.S.C.
3301 through 26 U.S.C. 3311 be transferred to the state as a
demonstration project authorized by Congress; or
(3) employers in Indiana subject to the payment of tax under 26
U.S.C. 3301 through 3311 be granted full credit upon such tax for
contributions or taxes paid to the department;
then, beginning with the effective date of such change in liability for
payment of such federal tax and for each year thereafter, the normal
contribution rate under this article shall be established by the
department and may not exceed three and one-half percent (3.5%) per
year of each employer's payroll subject to contribution. With respect to
each employer having a rate of contribution for such year pursuant to
terms of IC 22-4-11-2(b)(2)(A), IC 22-4-11-2(b)(2)(B), IC 22-4-11-2(c), IC 22-4-11-3, IC 22-4-11-3.3, IC 22-4-11-3.5, and IC 22-4-11.5, to the rate of contribution, as determined for such year in
which such change occurs, shall be added not more than eight-tenths
percent (0.8%) as prescribed by the department.
(b) The amount of the excess of tax for which such employer is or
may become liable by reason of this section over the amount which
such employer would pay or become liable for except for the provisions
of this section, together with any interest or earnings thereon, shall be
paid and transferred into the employment and training services
administration fund to be disbursed and paid out under the same
conditions and for the same purposes as is other money provided to be
paid into such fund. If the commissioner shall determine that as of
January 1 of any year there is an excess in said fund over the money
and funds required to be disbursed therefrom for the purposes thereof
for such year, then and in such cases an amount equal to such excess,
as determined by the commissioner, shall be transferred to and become
part of the unemployment insurance benefit fund, and such funds shall
be deemed to be and are hereby appropriated for the purposes set out
in this section.
Formerly: Acts 1947, c.208, s.3803; Acts 1967, c.310, s.25. As
amended by P.L.144-1986, SEC.153; P.L.18-1987, SEC.100;
P.L.21-1995, SEC.132; P.L.214-2005, SEC.65; P.L.108-2006, SEC.65;
P.L.175-2009, SEC.46.