HB0171 • 2017

Unemployment insurance-delinquency contributions.

AN ACT relating to unemployment compensation; providing for the department of workforce services to reduce contributions for delinquent employers as specified; providing requirements; and providing for an effective date.

Labor Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Representative Barlow
Last action: 2017-03-06
Official status: enrolled
Effective date: 7/1/2017

Plain English Breakdown

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Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

HB0171HS001

Standing Committee • House Labor

Adopted

Plain English: Adopted Standing Committee by House Labor

This amendment summary is using official source text because generated interpretation was skipped for this run.
The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.

Bill History

2017-03-06 Governor
Governor Signed HEA No. 0072
2017-03-06 LSO
Assigned Chapter Number
2017-02-27 Senate
S President Signed HEA No. 0072
2017-02-27 House
H Speaker Signed HEA No. 0072
2017-02-24 LSO
Assigned Number HEA No. 0072
2017-02-24 Senate
S 3rd Reading:Passed 27-2-1-0-0
2017-02-23 Senate
S 2nd Reading:Passed
2017-02-22 Senate
S COW:Passed
2017-02-13 Senate
S Placed on General File
2017-02-13 Senate
S10 - Labor:Recommend Do Pass 5-0-0-0-0
2017-02-01 Senate
S Introduced and Referred to S10 - Labor
2017-01-31 Senate
S Received for Introduction
2017-01-27 House
H 3rd Reading:Passed 57-0-3-0-0
2017-01-26 House
H 2nd Reading:Passed
2017-01-25 House
H COW:Passed
2017-01-23 House
H Placed on General File
2017-01-23 House
H10 - Labor:Recommend Amend and Do Pass 9-0-0-0-0
2017-01-19 House
H Introduced and Referred to H10 - Labor
2017-01-19 House
H Received for Introduction
2017-01-18 LSO
Bill Number Assigned

Official Summary Text

Bill Summary

Bill No.:
HB0171
Effective
:
7/1/2017

LSO No.:
17LSO-0565

Enrolled Act No.:
HEA No. 0072

Chapter No.:
[Chapter Number_RO]

Prime Sponsor:
Barlow

Catch Title:
Unemployment insurance-delinquency contributions.

Subject:
U
nemployment insurance delinquency
tax rate
.

Summary/Major Elements:

Currently, t
he unemployment insurance statutes penalize an employer that is delinquent on all required
unemployment insurance
payments by implementing an addition two percent (2%) tax rate
,
above the base rate
,
for the calendar year
following the delinquency
.
This bill
allows

the
D
epartment of
W
orkforce
S
e
rvices to reduce or eliminate an
employer's obligations due to the two percent (2%) delinquency rate
upon
:
A showing of good cause; or
When a
ll of the following conditions are met:
The delinquency amount is less than $1,000.00;
The employer timely protests the delinquency tax in writing; and
The employer satisfies the unpaid obligations
by December 31
preceding the year in which the delinquency rate will be charged.

The above summary is not an official publication of the Wyoming Legislature and is not an official statement of legislative intent. While the Legislative Service Office endeavored to provide accurate information in this summary, it should not be relied upon as a comprehensive abstract of the bill
.

Current Bill Text

Read the full stored bill text

ORIGINAL
House
Bill No
.
HB0171

ENROLLED ACT NO. 72,

HOUSE OF REPRESENTATIVES

SIXTY-FOURTH LEGISLATURE OF THE STATE OF WYOMING
2017 General Session

AN ACT relating to unemployment compensation; providing for the department of workforce services to reduce contributions for delinquent employers as specified; providing requirements; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section
1
.

W.S. 27
‑
3
‑
503(c) is amended to read:

27
‑
3
‑
503
.

Payment; base rate; failure to pay; rate variations; benefit ratio; new employer rate; special reserve rate.

(c)

Upon reviewing the account of a delinquent employer, the department may
collect up to double the tax due plus interest in lieu of the delinquency rate
if it finds
eliminate or reduce contributions payable due to the two percent (2%) delinquency
tax
rate
increase
imposed under subsection (b) of this section
either
upon a showing of good cause
,
or a finding
that:

(i)

The delinquency
and interest
is less than
two hundred dollars ($200.00)

one thousand dollars ($1,000.00)
;

(ii)

After notice of the changed rate, the employer protested his delinquency tax rate in writing to the department pursuant to W.S. 27
‑
3
‑
506(
b);

and

(iii)

The

All
delinquent
contributions and interest

amounts
are paid by December 31 preceding the calendar year for which the delinquent rate has been assigned
;
.

a
nd

(iv)

All
delinquent wage records are submitted.

Section 2
.

This act is effective July 1, 2017
.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the
House
.

Chief Clerk

1