MS Department of Employment Security; revise various provisions relating to employers' wage records and unemployment taxes.

H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~ G1/2
26/HR26/R2165
PAGE 1 (RKM\KW)

To: Workforce Development;
Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Bell (21st)

HOUSE BILL NO. 1472

AN ACT TO AMEND SECTION 71-5-127, MISSISSIPPI CODE OF 1972, 1
TO ESTABLISH RESTRICTIONS ON THE SHARING OF DATA COLLECTED BY THE 2
MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY WITH A STATE, 3
FEDERAL OR PRIVATE ENTITY; TO AMEND SECTION 71-5-133, MISSISSIPPI 4
CODE OF 1972, TO CREATE AN ADMINISTRATIVE HEARING PROCESS FOR THE 5
DEPARTMENT OF EMPLOYMENT SECURITY TO DETERMINE IF GOOD CAUSE 6
EXISTS FOR AN EMPLOYER FAILING TO RESPOND TO A SUBPOENA FOR WAGE 7
RECORDS; TO AMEND SECTION 71-5-139, MISSISSIPPI CODE OF 1972, TO 8
AUTHORIZE THE DEPARTMENT TO ASSESS PENALTIES FOR EMPLOYERS 9
WILLFULLY AND CONTINUALLY REFUSING TO PRODUCE WAGE RECORDS; TO 10
AUTHORIZE THE DEPARTMENT TO SEEK THE SHERIFF'S ASSISTANCE WHEN THE 11
COURT HAS ISSUED AN ORDER OF CONTEMPT; TO CREATE NEW SECTION 12
71-5-352, MISSISSIPPI CODE OF 1972, TO REQUIRE THE ELECTRONIC 13
PAYMENT OF UNEMPLOYMENT INSURANCE AND TRAINING TAXES BY EMPLOYERS; 14
TO AMEND SECTION 71-5-355, MISSISSIPPI CODE OF 1972, TO ESTABLISH 15
A FORMAL PROCESS FOR AN EMPLOYER TO REQUEST A REVIEW OF TAX RATES 16
FOR GOOD CAUSE; TO AUTHORIZE THE DEPARTMENT TO MAKE ADJUSTMENTS TO 17
THE TAX RATES WHEN THE EMPLOYER IS NOT AT FAULT; TO AMEND SECTION 18
71-5-365, MISSISSIPPI CODE OF 1972, TO ESTABLISH A FORMAL PROCESS 19
FOR AN EMPLOYER TO REQUEST A WAIVER OF CERTAIN TAX CONTRIBUTIONS 20
AFTER A REVIEW AND FINDING OF GOOD CAUSE; TO AUTHORIZE THE 21
DEPARTMENT TO MAKE ADJUSTMENTS WHEN THE EMPLOYER IS NOT AT FAULT 22
FOR FAILING TO FILE WAGE REPORTS; TO AMEND SECTION 71-5-543, 23
MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE DEPARTMENT TO WAIVE THE 24
REPAYMENT OF BENEFITS FOR GOOD CAUSE; AND FOR RELATED PURPOSES. 25
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 26
SECTION 1. Section 71-5-127, Mississippi Code of 1972, is 27
amended as follows: 28
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 2 (RKM\KW)

71-5-127. (1) Any information or records concerning an 29
individual or employing unit obtained by the department pursuant 30
to the administration of this chapter or any other federally 31
funded programs for which the department has responsibility shall 32
be private and confidential, except as otherwise provided in this 33
article or by regulation. Information or records may be released 34
by the department only when the release is required by the federal 35
government under law in connection with, or as a condition of 36
funding for, a program being administered by the department, by 37
subpoena as permitted by state or federal law, or if the 38
department has an executed data sharing agreement with the state 39
or federal agency requesting the information. 40
(2) Data stored by the department may not be released to 41
third-parties, including, but not limited to, any state or federal 42
agency even if required by law, regulation or as a condition of 43
funding, unless the department grants permission for the release 44
in writing and receives specific written assurances from the 45
requesting party that the data will not be: 46
(a) Released to other federal or state agencies without 47
written permission of the department, which must first enter into 48
a written agreement with the other federal or state agency 49
regarding the uses of the data; 50
(b) Released to any third-parties; and 51
(c) Released to any governmental, for-profit or 52
nonprofit entity except upon presentation of a subpoena authorized 53
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 3 (RKM\KW)

by law or without written permission of the department, which must 54
first enter into a written agreement regarding the uses of the 55
data, including requiring de-identification of the data as 56
appropriate with the requesting entity. 57
( * * *3) Each employing unit shall keep true and accurate 58
work records, containing such information as the department may 59
prescribe. Such records shall be open to inspection and be 60
subject to being copied by the department or its authorized 61
representatives at any reasonable time and as often as may be 62
necessary. The department, Board of Review and any referee may 63
require from any employing unit any sworn or unsworn reports with 64
respect to persons employed by it which they or any of them deem 65
necessary for the effective administration of this chapter. 66
Information, statements, transcriptions of proceedings, 67
transcriptions of recordings, electronic recordings, letters, 68
memoranda, and other documents and reports thus obtained or 69
obtained from any individual pursuant to the administration of 70
this chapter shall, except to the extent necessary for the proper 71
administration of this chapter, be held confidential and shall not 72
be published or be opened to public inspection (other than to 73
public employees in the performance of their public duties) in any 74
manner revealing the individual's or employing unit's identity. 75
( * * *4) Any claimant or his legal representative at a 76
hearing before an appeal tribunal or the Board of Review shall be 77
supplied with information from such records to the extent 78
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 4 (RKM\KW)

necessary for the proper presentation of his claim in any 79
proceeding pursuant to this chapter. 80
( * * *5) Any employee or member of the Board of Review or 81
any employee of the department who violates any provisions of this 82
section shall be fined not less than Twenty Dollars ($20.00) nor 83
more than Two Hundred Dollars ($200.00), or imprisoned for not 84
longer than ninety (90) days, or both. 85
( * * *6) The department may make the state's records 86
relating to the administration of this chapter available to the 87
Railroad Retirement Board, and may furnish the Railroad Retirement 88
Board, at the expense of such board, such copies thereof as the 89
Railroad Retirement Board deems necessary for its purposes. The 90
department may afford reasonable cooperation with every agency of 91
the United States charged with the administration of any 92
unemployment insurance law. 93
SECTION 2. Section 71-5-133, Mississippi Code of 1972, is 94
amended as follows: 95
71-5-133. (1) In any case where an employing unit or any 96
officer, member or agent thereof, or any other person having 97
possession of the records thereof, shall fail or refuse upon 98
demand by the department or its duly appointed agents to produce 99
or permit the examination or copying of any book, paper, account, 100
record or other data pertaining to payrolls or employment or 101
ownership of interests or stock in any employing unit, or bearing 102
upon the correctness of any report, or for the purpose of making a 103
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 5 (RKM\KW)

report as required by this chapter where none has been made, then 104
and in that event the department or its duly authorized agents 105
may, by the issuance of a subpoena, require the attendance of such 106
employing unit or any officer, member or agent thereof, or any 107
other person having possession of the records thereof, and take 108
testimony with respect to any such matter and may require any such 109
person to produce any books or records specified in such subpoena. 110
The department or its authorized agents at any such hearing shall 111
have power to administer oaths to any such person or persons. 112
(2) When any person who is called as a witness by a subpoena 113
or to produce documents by a subpoena signed by the department or 114
its agents and served upon him by the sheriff of a county of which 115
such person is a resident, or wherein is located the principal 116
office of such employing unit or wherein such records are located 117
or kept, shall fail to obey such subpoena to appear before the 118
department or its authorized agent, or shall refuse to testify or 119
to answer any questions or to produce any book, record, paper or 120
other data when required to do so, such failure or refusal shall 121
be reported to the Attorney General, who shall thereupon institute 122
proceedings by the filing of a petition in the name of the State 123
of Mississippi, on the relation of the department, in the circuit 124
court or other court of competent jurisdiction of the county where 125
such witness resides, or wherein such records are located or kept, 126
to compel the obedience of such witness. 127
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 6 (RKM\KW)

(3) The department also may hold an administrative hearing 128
to determine if good cause exists for the employer or employing 129
unit failing to respond to the subpoena. As either part of an 130
administrative hearing by the department or if filed by the state, 131
such petition shall set forth the facts and circumstances of the 132
demand for and refusal or failure to permit the examination or 133
copying of such records, or the failure or refusal of such witness 134
to testify in answer to such subpoena or to produce the records so 135
required by such subpoena. * * * After an administrative hearing 136
on the merits, the department may assess a penalty upon the 137
noncompliant employer or employing unit pursuant to Section 138
71-5-139(1). If the employer or employing unit fails to pay the 139
penalty within thirty (30) days of the date of the department's 140
decision after a hearing, the department may file a petition in 141
the circuit court of the county of the employer's domicile. Upon 142
the filing of the petition in circuit court, the court * * * 143
shall thereupon promptly issue an order to the defendants named in 144
the petition to produce forthwith in such court, or at a place in 145
such county designated in such order for the examination or 146
copying by the department or its duly appointed agents, the 147
records, books or documents so described, and to testify 148
concerning matters described in such petition and to show cause 149
why the penalty assessed by the department should not be enforced. 150
Unless such defendants to such petition shall appear in the court 151
upon a day specified in such order, which day shall be not more 152
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 7 (RKM\KW)

than ten (10) days after the date of issuance of such order, and 153
offer, under oath, good and sufficient reasons why such 154
examination or copying should not be permitted, or why such 155
subpoena should not be obeyed, such court shall thereupon deliver 156
to the department or its agents, for examination or copying, the 157
records, books and documents so described in the petition and so 158
produced in such court, and shall order the defendants to appear 159
in answer to the subpoena of the department or its agents, and to 160
testify concerning matters inquired about by the department. 161
(4) Any employing unit or any officer, member or agent 162
thereof, or any other person having possession of the records 163
thereof, who shall willfully disobey such order of the court after 164
the same shall have been served upon him shall be guilty of 165
indirect contempt of such court from which such order shall have 166
issued, and may be adjudged in contempt of the court and punished 167
therefor as provided by law. 168
SECTION 3. Section 71-5-139, Mississippi Code of 1972, is 169
amended as follows: 170
71-5-139. (1) In case of contumacy or refusal to obey a 171
subpoena issued to any person, any court in this state within the 172
jurisdiction of which the inquiry is carried on, or within the 173
jurisdiction of which the person guilty of contumacy or refusal to 174
obey is found or resides or transacts business, upon application 175
by the department, the Board of Review, any referee, or any duly 176
authorized representative of any of them, shall have jurisdiction 177
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 8 (RKM\KW)

to issue to such person an order requiring such person to appear 178
before the department, the Board of Review, any referee, or any 179
duly authorized representative of any of them, there to produce 180
evidence if so ordered or there to give testimony touching the 181
matter under investigation or in question. Upon the failure of an 182
employing unit or officer, member or agent of the employing unit 183
or any other person having possession of the records thereof, to 184
produce the records in response to the order, the department may 185
schedule an administrative hearing to determine if good cause 186
exists for the refusal to provide the requested documents for 187
production or examination of the records. Any hearing pursuant to 188
this subsection must comply with the hearing and appeal 189
requirements outlined in Sections 71-5-517 through 71-5-533. The 190
department or its authorized agents may: 191
(a) Issue regulations regarding the procedures at the 192
hearing in accordance with this chapter; 193
(b) Assess penalties against the employing unit or an 194
officer, member or agent of the employing unit or any other person 195
having possession of the records, in an amount not to exceed Five 196
Hundred Dollars ($500.00) for the employing unit's or an 197
individual's failure to produce or permit the inspection of the 198
records after the issuance of an agency subpoena; and 199
(c) Pursue willful and continued noncompliance with the 200
department's decision from the hearing under this subsection. 201
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 9 (RKM\KW)

(2) Any failure to obey such order of the court may be 202
punished by the court as a contempt thereof. Any person who 203
shall, without just cause, fail or refuse to attend and testify or 204
to answer any lawful inquiry or to produce books, papers, 205
correspondence, memoranda and other records if it is in his power 206
so to do, in obedience to a subpoena of the department, the Board 207
of Review, any referee, or any duly authorized representative of 208
any of them, shall be punished by a fine of not more than * * * 209
Five Hundred Dollars ($500.00), or by imprisonment for not longer 210
than sixty (60) days, or by both such fine and imprisonment; and 211
each day such violation continues shall be deemed to be a separate 212
offense. Any such fines collected by the department shall be 213
deposited in the Mississippi Special Employment Security 214
Administration Fund established under Section 71-5-114. 215
(3) The department may seek the assistance of the sheriff of 216
the county in which a court of this state issued an order of 217
contempt, who shall assist with the collection of the penalty or 218
the imprisonment of the person found guilty of contempt in 219
accordance with the order of the court. Upon two (2) days' notice 220
to the sheriff from the department, a representative of the 221
department and the sheriff's office may enforce the order of 222
contempt issued by any court in this state within the jurisdiction 223
of which the inquiry is carried on, or within the jurisdiction of 224
which the person guilty of contumacy or refusal to obey a court's 225
order is found or resides or transacts business. 226
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 10 (RKM\KW)

SECTION 4. The following shall be codified as Section 227
71-5-352, Mississippi Code of 1972: 228
71-5-352. Electronic payment of unemployment insurance and 229
training taxes is required from all employing units and employers 230
or their authorized representatives using the methods of payment 231
identified by the department unless the employer or employing unit 232
has written approval from the department to remit payments to the 233
department using another authorized payment method. 234
SECTION 5. Section 71-5-355, Mississippi Code of 1972, is 235
amended as follows: 236
71-5-355. (1) As used in this section, the following words 237
and phrases shall have the following meanings, unless the context 238
clearly requires otherwise: 239
(a) "Tax year" means any period beginning on January 1 240
and ending on December 31 of a year. 241
(b) "Computation date" means June 30 of any calendar 242
year immediately preceding the tax year during which the 243
particular contribution rates are effective. 244
(c) "Effective date" means January 1 of the tax year. 245
(d) Except as hereinafter provided, "payroll" means the 246
total of all wages paid for employment by an employer as defined 247
in Section 71-5-11, subsection H, plus the total of all 248
remuneration paid by such employer excluded from the definition of 249
wages by Section 71-5-351. For the computation of modified rates, 250
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 11 (RKM\KW)

"payroll" means the total of all wages paid for employment by an 251
employer as defined in Section 71-5-11, subsection H. 252
(e) For the computation of modified rates, "eligible 253
employer" means an employer whose experience-rating record has 254
been chargeable with benefits throughout the thirty-six (36) 255
consecutive calendar-month period ending on the computation date, 256
except that any employer who has not been subject to the 257
Mississippi Employment Security Law for a period of time 258
sufficient to meet the thirty-six (36) consecutive calendar-month 259
requirement shall be an eligible employer if his or her 260
experience-rating record has been chargeable throughout not less 261
than the twelve (12) consecutive calendar-month period ending on 262
the computation date. No employer shall be considered eligible 263
for a contribution rate less than five and four-tenths percent 264
(5.4%) with respect to any tax year, who has failed to file any 265
two (2) quarterly reports within the qualifying period by 266
September 30 following the computation date. No employer or 267
employing unit shall be eligible for a contribution rate of less 268
than five and four-tenths percent (5.4%) for the tax year in which 269
the employing unit is found by the department to be in violation 270
of Section 71-5-19(2) or (3) and for the next two (2) succeeding 271
tax years. No representative of such employing unit who was a 272
party to a violation as described in Section 71-5-19(2) or (3), if 273
such representative was or is an employing unit in this state, 274
shall be eligible for a contribution rate of less than five and 275
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 12 (RKM\KW)

four-tenths percent (5.4%) for the tax year in which such 276
violation was detected by the department and for the next two (2) 277
succeeding tax years. However, the department shall have 278
discretion to adjust the application of these rules upon a showing 279
of good cause, as defined in subsection (2)(b)(xi), or a showing 280
of fraud upon the employer or employing unit by either its 281
predecessor or the firm it has retained to file tax reports or 282
remit tax payments, or both, to the department on behalf of the 283
employer or employing unit. 284
(f) With respect to any tax year, "reserve ratio" means 285
the ratio which the total amount available for the payment of 286
benefits in the Unemployment Compensation Fund, excluding any 287
amount which has been credited to the account of this state under 288
Section 903 of the Social Security Act, as amended, and which has 289
been appropriated for the expenses of administration pursuant to 290
Section 71-5-457 whether or not withdrawn from such account, on 291
October 31 (close of business) of each calendar year bears to the 292
aggregate of the taxable payrolls of all employers for the twelve 293
(12) calendar months ending on June 30 next preceding. 294
(g) "Modified rates" means the rates of employer 295
unemployment insurance contributions determined under the 296
provisions of this chapter and the rates of newly subject 297
employers, as provided in Section 71-5-353. 298
(h) For the computation of modified rates, "qualifying 299
period" means a period of not less than the thirty-six (36) 300
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 13 (RKM\KW)

consecutive calendar months ending on the computation date 301
throughout which an employer's experience-rating record has been 302
chargeable with benefits; except that with respect to any eligible 303
employer who has not been subject to this article for a period of 304
time sufficient to meet the thirty-six (36) consecutive 305
calendar-month requirement, "qualifying period" means the period 306
ending on the computation date throughout which his or her 307
experience-rating record has been chargeable with benefits, but in 308
no event less than the twelve (12) consecutive calendar-month 309
period ending on the computation date throughout which his or her 310
experience-rating record has been so chargeable. 311
(i) The "exposure criterion" (EC) is defined as the 312
cash balance of the Unemployment Compensation Fund which is 313
available for the payment of benefits as of November 16 of each 314
calendar year or the next working day if November 16 falls on a 315
holiday or a weekend, divided by the total wages, exclusive of 316
wages paid by all state agencies, all political subdivisions, 317
reimbursable nonprofit corporations, and tax-exempt public service 318
employment, for the twelve-month period ending June 30 immediately 319
preceding such date. The EC shall be computed to four (4) decimal 320
places and rounded up if any fraction remains. Notwithstanding 321
any other provision contained herein, the date for determining the 322
cash balance of the Unemployment Compensation Fund which is 323
available for the payment of benefits for the calendar years 2020 324
and 2021 shall be December 31. 325
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 14 (RKM\KW)

(j) The "cost rate criterion" (CRC) is defined as 326
follows: Beginning with January 1974, the benefits paid for the 327
twelve-month period ending December 1974 are summed and divided by 328
the total wages for the twelve-month period ending on June 30, 329
1975. Similar ratios are computed by subtracting the earliest 330
month's benefit payments and adding the benefits of the next month 331
in the sequence and dividing each sum of twelve (12) months' 332
benefits by the total wages for the twelve-month period ending on 333
the June 30 which is nearest to the final month of the period used 334
to compute the numerator. If December is the final month of the 335
period used to compute the numerator, then the twelve-month period 336
ending the following June 30 will be used for the denominator. 337
Benefits and total wages used in the computation of the cost rate 338
criterion shall exclude all benefits and total wages applicable to 339
state agencies, political subdivisions, reimbursable nonprofit 340
corporations, and tax-exempt PSE employment. 341
The CRC shall be computed as the average for the highest 342
monthly value of the cost rate criterion computations during each 343
of the economic cycles since the calendar year 1974 as defined by 344
the National Bureau of Economic Research. The CRC shall be 345
computed to four (4) decimal places and any remainder shall be 346
rounded up. 347
The CRC shall be adjusted only through annual computations 348
and additions of future economic cycles. 349
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 15 (RKM\KW)

(k) "Size of fund index" (SOFI) is defined as the ratio 350
of the exposure criterion (EC) to the cost rate criterion (CRC). 351
The target size of fund index will be fixed at 1.0. If the 352
insured unemployment rate (IUR) exceeds a four and five-tenths 353
percent (4.5%) average for the most recent completed July to June 354
period, the target SOFI will be .8 and will remain at that level 355
until the computed SOFI (the average exposure criterion of the 356
current year and the preceding year divided by the average cost 357
rate criterion) equals 1.0 or the average IUR falls to four and 358
five-tenths percent (4.5%) or less for any period July to June. 359
However, if the IUR falls below two and five-tenths percent (2.5%) 360
for any period July to June the target SOFI shall be 1.2 until 361
such time as the computed SOFI is equal to or greater than 1.0 or 362
the IUR is equal to or greater than two and five-tenths percent 363
(2.5%), at which point the target SOFI shall return to 1.0. 364
(l) No employer's unemployment contribution general 365
experience rate plus individual unemployment experience rate shall 366
exceed five and four-tenths percent (5.4%). Accrual rules shall 367
apply for purposes of computing contribution rates including 368
associated functions. 369
(m) The term "general experience rate" has the same 370
meaning as the minimum tax rate. 371
(2) Modified rates: 372
(a) For any tax year, when the reserve ratio on the 373
preceding November 16, in the case of any tax year, equals or 374
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 16 (RKM\KW)

exceeds three percent (3%), the modified rates, as hereinafter 375
prescribed, shall be in effect. In computation of this reserve 376
ratio, any remainder shall be rounded down. 377
(b) Modified rates shall be determined for the tax year 378
for each eligible employer on the basis of his or her 379
experience-rating record in the following manner: 380
(i) The department shall maintain an 381
experience-rating record for each employer. Nothing in this 382
chapter shall be construed to grant any employer or individuals 383
performing services for him or her any prior claim or rights to 384
the amounts paid by the employer into the fund. 385
(ii) Benefits paid to an eligible individual shall 386
be charged against the experience-rating record of his or her base 387
period employers in the proportion to which the wages paid by each 388
base period employer bears to the total wages paid to the 389
individual by all the base period employers, provided that 390
benefits shall not be charged to an employer's experience-rating 391
record if the department finds that the individual: 392
1. Voluntarily left the employ of such 393
employer without good cause attributable to the employer or to 394
accept other work; 395
2. Was discharged by such employer for 396
misconduct connected with his or her work; 397
3. Refused an offer of suitable work by such 398
employer without good cause, and the department further finds that 399
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 17 (RKM\KW)

such benefits are based on wages for employment for such employer 400
prior to such voluntary leaving, discharge or refusal of suitable 401
work, as the case may be; 402
4. Had base period wages which included wages 403
for previously uncovered services as defined in Section 404
71-5-511(e) to the extent that the Unemployment Compensation Fund 405
is reimbursed for such benefits pursuant to Section 121 of Public 406
Law 94-566; 407
5. Extended benefits paid under the 408
provisions of Section 71-5-541 which are not reimbursable from 409
federal funds shall be charged to the experience-rating record of 410
base period employers; 411
6. Is still working for such employer on a 412
regular part-time basis under the same employment conditions as 413
hired. Provided, however, that benefits shall be charged against 414
an employer if an eligible individual is paid benefits who is 415
still working for such employer on a part-time "as-needed" basis; 416
7. Was hired to replace a United States 417
serviceman or servicewoman called into active duty and was laid 418
off upon the return to work by that serviceman or servicewoman, 419
unless such employer is a state agency or other political 420
subdivision or instrumentality of the state; 421
8. Was paid benefits during any week while in 422
training with the approval of the department, under the provisions 423
of Section 71-5-513B, or for any week while in training approved 424
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 18 (RKM\KW)

under Section 236(a)(1) of the Trade Act of 1974, under the 425
provisions of Section 71-5-513C; 426
9. Is not required to serve the one-week 427
waiting period as described in Section 71-5-505(2). In that 428
event, only the benefits paid in lieu of the waiting period week 429
may be noncharged; or 430
10. Was paid benefits as a result of a 431
fraudulent claim, provided notification was made to the 432
Mississippi Department of Employment Security in writing or by 433
email by the employer, within ten (10) days of the mailing of the 434
notice of claim filed to the employer's last-known address. 435
(iii) Notwithstanding any other provision 436
contained herein, an employer shall not be noncharged when the 437
department finds that the employer or the employer's agent of 438
record was at fault for failing to respond timely or adequately to 439
the request of the department for information relating to an 440
unemployment claim that was subsequently determined to be 441
improperly paid, unless the employer or the employer's agent of 442
record shows good cause for having failed to respond timely or 443
adequately to the request of the department for information. For 444
purposes of this subparagraph "good cause" means an event that 445
prevents the employer or employer's agent of record from timely 446
responding, and includes a natural disaster, emergency or similar 447
event, or an illness on the part of the employer, the employer's 448
agent of record, or their staff charged with responding to such 449
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 19 (RKM\KW)

inquiries when there is no other individual who has the knowledge 450
or ability to respond. Any agency error that resulted in a delay 451
in, or the failure to deliver notice to, the employer or the 452
employer's agent of record shall also be considered good cause for 453
purposes of this subparagraph. 454
(iv) The department shall compute a benefit ratio 455
for each eligible employer, which shall be the quotient obtained 456
by dividing the total benefits charged to his or her 457
experience-rating record during the period his or her 458
experience-rating record has been chargeable, but not less than 459
the twelve (12) consecutive calendar-month period nor more than 460
the thirty-six (36) consecutive calendar-month period ending on 461
the computation date, by his or her total taxable payroll for the 462
same period on which all unemployment insurance contributions due 463
have been paid on or before the September 30 immediately following 464
the computation date. Such benefit ratio shall be computed to the 465
tenth of a percent (.1%), rounding any remainder to the next 466
higher tenth. 467
(v) 1. The unemployment insurance contribution 468
rate for each eligible employer shall be the sum of two (2) rates: 469
his or her individual experience rate in the range from zero 470
percent (0%) to five and four-tenths percent (5.4%), plus a 471
general experience rate. In no event shall the resulting 472
unemployment insurance rate be in excess of five and four-tenths 473
percent (5.4%), however, it is the intent of this section to 474
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 20 (RKM\KW)

provide the ability for employers to have a tax rate, the general 475
experience rate plus the individual experience rate, of up to five 476
and four-tenths percent (5.4%). 477
2. The employer's individual experience rate 478
shall be equal to his or her benefit ratio as computed under 479
paragraph (b)(iv) of this subsection (2). 480
3. The general experience rate shall be 481
determined in the following manner: The department shall 482
determine annually, for the thirty-six (36) consecutive 483
calendar-month period ending on the computation date, the amount 484
of benefits which were not charged to the record of any employer 485
and of benefits which were ineffectively charged to the employer's 486
experience-rating record. For the purposes of this item 3, the 487
term "ineffectively charged benefits" shall include: 488
a. The total of the amounts of benefits 489
charged to the experience-rating records of all eligible employers 490
which caused their benefit ratios to exceed five and four-tenths 491
percent (5.4%); 492
b. The total of the amounts of benefits 493
charged to the experience-rating records of all ineligible 494
employers which would cause their benefit ratios to exceed five 495
and four-tenths percent (5.4%) if they were eligible employers; 496
and 497
c. The total of the amounts of benefits 498
charged or chargeable to the experience-rating record of any 499
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 21 (RKM\KW)

employer who has discontinued his or her business or whose 500
coverage has been terminated within such period; provided, that 501
solely for the purposes of determining the amounts of 502
ineffectively charged benefits as herein defined, a "benefit 503
ratio" shall be computed for each ineligible employer, which shall 504
be the quotient obtained by dividing the total benefits charged to 505
his or her experience-rating record throughout the period ending 506
on the computation date, during which his or her experience-rating 507
record has been chargeable with benefits, by his or her total 508
taxable payroll for the same period on which all unemployment 509
insurance contributions due have been paid on or before the 510
September 30 immediately following the computation date; and 511
provided further, that such benefit ratio shall be computed to the 512
tenth of one percent (.1%) and any remainder shall be rounded to 513
the next higher tenth. 514
The ratio of the sum of these amounts (subsection 515
(2)(b)(v)3a, b and c) to the taxable wages paid during the same 516
period divided by all eligible employers whose benefit ratio did 517
not exceed five and four-tenths percent (5.4%), computed to the 518
next higher tenth of one percent (.1%), shall be the general 519
experience rate; however, the general experience rate for rate 520
year 2014 shall be two-tenths of one percent (.2%) and to that 521
will be added the employer's individual experience rate for the 522
total unemployment insurance rate. 523
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 22 (RKM\KW)

4. a. Except as otherwise provided in this 524
item 4, the general experience rate shall be adjusted by use of 525
the size of fund index factor. This factor may be positive or 526
negative, and shall be determined as follows: From the target 527
SOFI, as defined in subsection (1)(k) of this section, subtract 528
the simple average of the current and preceding years' exposure 529
criterions divided by the cost rate criterion, as defined in 530
subsection (1)(j) of this section. The result is then multiplied 531
by the product of the CRC, as defined in subsection (1)(j) of this 532
section, and total wages for the twelve-month period ending June 533
30 divided by the taxable wages for the twelve-month period ending 534
June 30. This is the percentage positive or negative added to the 535
general experience rate. The sum of the general experience rate 536
and the trust fund adjustment factor shall be multiplied by fifty 537
percent (50%) and this product shall be computed to one (1) 538
decimal place, and rounded to the next higher tenth. 539
b. Notwithstanding the minimum rate 540
provisions as set forth in subsection (1)(l) of this section, the 541
general experience rate of all employers shall be reduced by seven 542
one-hundredths of one percent (.07%) for calendar year 2013 only. 543
5. The general experience rate shall be zero 544
percent (0%) unless the general experience ratio for any tax year 545
as computed and adjusted on the basis of the trust fund adjustment 546
factor and reduced by fifty percent (50%) is an amount equal to or 547
greater than two-tenths of one percent (.2%), then the general 548
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 23 (RKM\KW)

experience rate shall be the computed general experience ratio and 549
adjusted on the basis of the trust fund adjustment factor and 550
reduced by fifty percent (50%); however, in no case shall the sum 551
of the general experience plus the individual experience 552
unemployment insurance rate exceed five and four-tenths percent 553
(5.4%). For rate years subsequent to 2014, Mississippi Workforce 554
Enhancement Training contribution rate, and/or Mississippi Office 555
of Workforce Development contribution rate, and/or Mississippi 556
Works contribution rate, when in effect, shall be added to the 557
unemployment contribution rate, regardless of whether the addition 558
of this contribution rate causes the total contribution rate for 559
the employer to exceed five and four-tenths percent (5.4%). 560
6. The department shall include in its annual 561
rate notice to employers a brief explanation of the elements of 562
the general experience rate, and shall include in its regular 563
publications an annual analysis of benefits not charged to the 564
record of any employer, and of the benefit experience of employers 565
by industry group whose benefit ratio exceeds four percent (4%), 566
and of any other factors which may affect the size of the general 567
experience rate. 568
7. Notwithstanding any other provision 569
contained herein, the general experience rate for calendar year 570
2021 shall be zero percent (0%). Charges attributed to each 571
employer's individual experience rate for the period March 8, 572
2020, through June 30, 2020, will not impact the employer's 573
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 24 (RKM\KW)

individual experience rate calculations for purposes of 574
calculating the total unemployment insurance rate for 2021 and the 575
two (2) subsequent tax rate years. Moreover, charges attributed 576
to each employer's individual experience rate for the period July 577
1, 2020, through December 31, 2020, will not impact the employer's 578
individual experience rate calculations for purposes of 579
calculating the total unemployment insurance rate for 2022 and the 580
two (2) subsequent tax rate years. Furthermore, noncharges as 581
defined hereinabove caused by the COVID-19 pandemic will not be 582
used for the purpose of calculating the general experience rate. 583
(vi) When any employing unit in any manner 584
succeeds to or acquires the organization, trade, business or 585
substantially all the assets thereof of an employer, excepting any 586
assets retained by such employer incident to the liquidation of 587
his or her obligations, whether or not such acquiring employing 588
unit was an employer within the meaning of Section 71-5-11, 589
subsection H, prior to such acquisition, and continues such 590
organization, trade or business, the experience-rating and payroll 591
records of the predecessor employer shall be transferred as of the 592
date of acquisition to the successor employer for the purpose of 593
rate determination. 594
(vii) When any employing unit succeeds to or 595
acquires a distinct and severable portion of an organization, 596
trade or business, the experience-rating and payroll records of 597
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 25 (RKM\KW)

such portion, if separately identifiable, shall be transferred to 598
the successor upon: 599
1. The mutual consent of the predecessor and 600
the successor; 601
2. Approval of the department; 602
3. Continued operation of the transferred 603
portion by the successor after transfer; and 604
4. The execution and the filing with the 605
department by the predecessor employer of a waiver relinquishing 606
all rights to have the experience-rating and payroll records of 607
the transferred portion used for the purpose of determining 608
modified rates of contribution for such predecessor. 609
(viii) If the successor was an employer subject to 610
this chapter prior to the date of acquisition, it shall continue 611
to pay unemployment insurance contributions at the rate applicable 612
to it from the date the acquisition occurred until the end of the 613
then current tax year. If the successor was not an employer prior 614
to the date of acquisition, it shall pay unemployment insurance 615
contributions at the rate applicable to the predecessor or, if 616
more than one (1) predecessor and the same rate is applicable to 617
both, the rate applicable to the predecessor or predecessors, from 618
the date the acquisition occurred until the end of the then 619
current tax year. If the successor was not an employer prior to 620
the date the acquisition occurred and simultaneously acquires the 621
businesses of two (2) or more employers to whom different rates of 622
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 26 (RKM\KW)

unemployment insurance contributions are applicable, it shall pay 623
unemployment insurance contributions from the date of the 624
acquisition until the end of the current tax year at a rate 625
computed on the basis of the combined experience-rating and 626
payroll records of the predecessors as of the computation date for 627
such tax year. In all cases the rate of unemployment insurance 628
contributions applicable to such successor for each succeeding tax 629
year shall be computed on the basis of the combined 630
experience-rating and payroll records of the successor and the 631
predecessor or predecessors. 632
(ix) The department shall notify each employer 633
quarterly of the benefits paid and charged to his or her 634
experience-rating record; and such notification, in the absence of 635
an application for redetermination filed within thirty (30) days 636
after the date of such notice, shall be final, conclusive and 637
binding upon the employer for all purposes. A redetermination, 638
made after notice and opportunity for a fair hearing, by a hearing 639
officer designated by the department who shall consider and decide 640
these and related applications and protests; and the finding of 641
fact in connection therewith may be introduced into any subsequent 642
administrative or judicial proceedings involving the determination 643
of the rate of unemployment insurance contributions of any 644
employer for any tax year, and shall be entitled to the same 645
finality as is provided in this subsection with respect to the 646
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 27 (RKM\KW)

findings of fact in proceedings to redetermine the contribution 647
rate of an employer. 648
(x) The department shall notify each employer of 649
his or her rate of contribution as determined for any tax year as 650
soon as reasonably possible after September 1 of the preceding 651
year. Such determination shall be final, conclusive and binding 652
upon such employer unless, within thirty (30) days after the date 653
of such notice to his or her last-known address, the employer 654
files with the department an application for review and 655
redetermination of his or her contribution rate, setting forth his 656
or her reasons therefor. If the department grants such review, 657
the employer shall be promptly notified thereof and shall be 658
afforded an opportunity for a fair hearing by a hearing officer 659
designated by the department who shall consider and decide these 660
and related applications and protests; but no employer shall be 661
allowed, in any proceeding involving his or her rate of 662
unemployment insurance contributions or contribution liability, to 663
contest the chargeability to his or her account of any benefits 664
paid in accordance with a determination, redetermination or 665
decision pursuant to Sections 71-5-515 through 71-5-533 except 666
upon the ground that the services on the basis of which such 667
benefits were found to be chargeable did not constitute services 668
performed in employment for him or her, and then only in the event 669
that he or she was not a party to such determination, 670
redetermination, decision or to any other proceedings provided in 671
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 28 (RKM\KW)

this chapter in which the character of such services was 672
determined. The employer shall be promptly notified of the denial 673
of this application or of the redetermination, both of which shall 674
become final unless, within ten (10) days after the date of notice 675
thereof, there shall be an appeal to the department itself. Any 676
such appeal shall be on the record before said designated hearing 677
officer, and the decision of said department shall become final 678
unless, within thirty (30) days after the date of notice thereof 679
to the employer's last-known address, there shall be an appeal to 680
the Circuit Court of the First Judicial District of Hinds County, 681
Mississippi, in accordance with the provisions of law with respect 682
to review of civil causes by certiorari. 683
(xi) Pursuant to subparagraph (x) of this 684
paragraph, an employer may submit a written request for review and 685
redetermination of his or her contribution rate setting forth the 686
employer’s good cause for failing to file any two (2) quarterly 687
reports within the qualifying period before October 1 next 688
following the computation date. For purposes of this 689
subparagraph, "good cause" means an event that prevents the 690
employer or employer's agent of record from timely responding, 691
including a disaster, emergency or similar event or an illness on 692
the part of the employer, the employer's agent of record, or the 693
staff charged with responding to such inquiries, when there is no 694
other individual who has the knowledge or ability to respond. An 695
agency error that results in a delay in, or the failure to deliver 696
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 29 (RKM\KW)

notice to, the employer or the employer's agent of record also is 697
considered good cause for purposes of this subparagraph. 698
(3) Notwithstanding any other provision of law, the 699
following shall apply regarding assignment of rates and transfers 700
of experience: 701
(a) (i) If an employer transfers its trade or 702
business, or a portion thereof, to another employer and, at the 703
time of the transfer, there is substantially common ownership, 704
management or control of the two (2) employers, then the 705
unemployment experience attributable to the transferred trade or 706
business shall be transferred to the employer to whom such 707
business is so transferred. The rates of both employers shall be 708
recalculated and made effective on January 1 of the year following 709
the year the transfer occurred. 710
(ii) If, following a transfer of experience under 711
subparagraph (i) of this paragraph (a), the department determines 712
that a substantial purpose of the transfer of trade or business 713
was to obtain a reduced liability of unemployment insurance 714
contributions, then the experience-rating accounts of the 715
employers involved shall be combined into a single account and a 716
single rate assigned to such account. 717
(b) Whenever a person who is not an employer or an 718
employing unit under this chapter at the time it acquires the 719
trade or business of an employer, the unemployment experience of 720
the acquired business shall not be transferred to such person if 721
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 30 (RKM\KW)

the department finds that such person acquired the business solely 722
or primarily for the purpose of obtaining a lower rate of 723
unemployment insurance contributions. Instead, such person shall 724
be assigned the new employer rate under Section 71-5-353, unless 725
assignment of the new employer rate results in an increase of less 726
than two percent (2%), in which case such person would be assigned 727
the new employer rate plus an additional two percent (2%) penalty 728
for the rate year. In determining whether the business was 729
acquired solely or primarily for the purpose of obtaining a lower 730
rate of unemployment insurance contributions, the department shall 731
use objective factors which may include the cost of acquiring the 732
business, whether the person continued the business enterprise of 733
the acquired business, how long such business enterprise was 734
continued, or whether a substantial number of new employees were 735
hired for performance of duties unrelated to the business activity 736
conducted prior to acquisition. 737
(c) (i) If a person knowingly violates or attempts to 738
violate paragraph (a) or (b) of this subsection or any other 739
provision of this chapter related to determining the assignment of 740
a contribution rate, or if a person knowingly advises another 741
person in a way that results in a violation of such provision, the 742
person shall be subject to the following penalties: 743
1. If the person is an employer, then such 744
employer shall be assigned the highest rate assignable under this 745
chapter for the rate year during which such violation or attempted 746
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 31 (RKM\KW)

violation occurred and the three (3) rate years immediately 747
following this rate year. However, if the person's business is 748
already at such highest rate for any year, or if the amount of 749
increase in the person's rate would be less than two percent (2%) 750
for such year, then the person's tax rate shall be increased by 751
two percent (2%) for such year. The penalty rate will apply to 752
the successor business as well as the related entity from which 753
the employees were transferred in an effort to obtain a lower rate 754
of unemployment insurance contributions. 755
2. If the person is not an employer, such 756
person shall be subject to a civil money penalty of not more than 757
Five Thousand Dollars ($5,000.00). Each such transaction for 758
which advice was given and each occurrence or reoccurrence after 759
notification being given by the department shall be a separate 760
offense and punishable by a separate penalty. Any such fine shall 761
be deposited in the penalty and interest account established under 762
Section 71-5-114. 763
(ii) For purposes of this paragraph (c), the term 764
"knowingly" means having actual knowledge of or acting with 765
deliberate ignorance or reckless disregard for the prohibition 766
involved. 767
(iii) For purposes of this paragraph (c), the term 768
"violates or attempts to violate" includes, but is not limited to, 769
intent to evade, misrepresentation or willful nondisclosure. 770
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 32 (RKM\KW)

(iv) In addition to the penalty imposed by 771
subparagraph (i) of this paragraph (c), any violation of this 772
subsection may be punishable by a fine of not more than Ten 773
Thousand Dollars ($10,000.00) or by imprisonment for not more than 774
five (5) years, or by both such fine and imprisonment. This 775
subsection shall prohibit prosecution under any other criminal 776
statute of this state. 777
(d) The department shall establish procedures to 778
identify the transfer or acquisition of a business for purposes of 779
this subsection. 780
(e) For purposes of this subsection: 781
(i) "Person" has the meaning given such term by 782
Section 7701(a)(1) of the Internal Revenue Code of 1986; and 783
(ii) "Employing unit" has the meaning as set forth 784
in Section 71-5-11. 785
(f) This subsection shall be interpreted and applied in 786
such a manner as to meet the minimum requirements contained in any 787
guidance or regulations issued by the United States Department of 788
Labor. 789
SECTION 6. Section 71-5-365, Mississippi Code of 1972, is 790
amended as follows: 791
71-5-365. If any employer fails to make and file any report 792
as and when required by the terms and provisions of this chapter 793
or by any rule or regulation of the commission for the purpose of 794
determining the amount of contributions due by him or her under 795
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 33 (RKM\KW)

this chapter, or if any report which has been filed is deemed by 796
the executive director or his or her designee within the 797
department to be incorrect or insufficient, and such employer, 798
after having been given notice by the executive director or his or 799
her designee within the department to file such report, or a 800
corrected or sufficient report, as the case may be, shall fail to 801
file such report within fifteen (15) days after the date of such 802
notice, the executive director or his or her designee within the 803
department may (a) determine the amount of contributions due from 804
such noncompliant employer on the basis of the best information 805
that may be readily available to the department, which 806
determination shall be prima facie correct, (b) assess such 807
noncompliant employer with the amount of contribution so 808
determined as due, to which amount may be added and assessed by 809
the executive director or his or her designee within the 810
department in his or her discretion, as damages, in an amount 811
equal to ten percent (10%) of the assessed amount, and (c) 812
immediately give notice to such noncompliant employer of such 813
determination, assessment, and penalties, if any, added and 814
assessed, demanding payment of same together with interest, as 815
herein provided, on the amount of contributions owed from the date 816
when same were due and payable. Such determination and assessment 817
by the executive director or his or her designee within the 818
department shall be final at the expiration of fifteen (15) days 819
from the date of such notice thereof demanding payment, unless: 820
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 34 (RKM\KW)

(a) Such employer shall have filed with the department 821
a written protest and petition for a hearing, specifying his or 822
her objections thereto. Upon receipt of such petition within the 823
fifteen (15) days allowed, the department shall fix the time and 824
place for a hearing and shall notify the petitioner thereof. At 825
any hearing held before the department as herein provided, 826
evidence may be offered to support such determination and 827
assessment or to prove that it is incorrect, and the commission 828
shall have all the power provided in Sections 71-5-137 and 829
71-5-139. Immediately after such hearing a final decision in the 830
matter shall be made by the commission, and any contributions or 831
deficiencies in contributions found and determined by the 832
commission to be due shall be assessed and paid, together with 833
interest, within fifteen (15) days after notice of such final 834
decision and assessment, and demand for payment thereof by the 835
department shall have been sent to such employer. 836
(b) The department, in its discretion, determines on 837
the basis of information submitted by the employer that such 838
assessment should be amended and adjusted to reflect the correct 839
amount of taxes. After receiving a written request from the 840
employer, the department shall review the reasons for the failure 841
to make contributions and upon a finding by the department of good 842
cause in compliance with any waiver requirements for employers or 843
employing units outlined in the department's regulations, the 844
executive director or his or her designated representative may 845
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 35 (RKM\KW)

waive the unemployment and training taxes, penalties, interest and 846
process costs or any combination thereof. 847
Sixty (60) days after the due date of the contributions, 848
together with interest and damages, or upon issuance of a warrant, 849
whichever occurs first, the department, in its discretion, may 850
assess an additional sum not exceeding one hundred percent (100%) 851
of the amount of the unpaid contributions due as penalties for 852
failure to pay. 853
SECTION 7. Section 71-5-543, Mississippi Code of 1972, is 854
amended as follows: 855
71-5-543. (1) Except as otherwise provided in this section, 856
the executive director of the department, or his or her designee, 857
may waive recovery of benefits paid under this chapter to a person 858
if the person is subsequently found to be: 859
(a) Ineligible for the benefit and the benefits were 860
paid as a direct result of unemployment caused by a natural 861
disaster which is declared by the President of the United States 862
in accordance with Section 401 of the Robert T. Stafford Disaster 863
Relief and Emergency Assistance Act, or pursuant to a federally 864
authorized benefits program related to unemployment under any 865
federal agency; or 866
(b) Ineligible for the benefit and waiver of the 867
repayment of the benefits is determined by the department to be 868
based upon good cause. 869
H. B. No. 1472 *HR26/R2165* ~ OFFICIAL ~
26/HR26/R2165
PAGE 36 (RKM\KW)
ST: MS Department of Employment Security;
revise various provisions relating to employers'
wage records and unemployment taxes.
(2) All waivers shall be granted based upon a consistent 870
methodology and shall include consideration of ability to repay, 871
good cause, equity and good conscience, the financial impact of 872
the waiver upon the Unemployment Compensation Trust Fund, and 873
other similar considerations. 874
( * * *3) The waiver authorized in subsection (1) of this 875
section shall not be granted if * * * the individual receiving the 876
benefit is found to be guilty of fraud involving filing for, or 877
receipt of, the benefits * * *. 878
( * * *4) All waiver requests shall be considered on a case 879
by case basis. 880
SECTION 8. This act shall take effect and be in force from 881
and after July 1, 2026. 882