Amendment #3, as changed to H3983

Unemployment Insurance Payroll Calculation

Ms. Hogan of Stow moves to amend the bill Ms. Hogan of Stow moves to strike amendment #3 and insert in place thereof the following:-

Ms. Hogan of Stow moves to amend the bill by inserting after section 47 the following 3 sections

“SECTION 47A. Subsection (a) of section 14 of chapter 151A of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking out, in lines 39 and 40, the words “employer’s total taxable payroll for the period of twelve consecutive months ending on” and inserting in place thereof the following words:- average of the employer’s total taxable payroll for the 3 years prior to.

SECTION 47B. Subsection (a) of said section 14 of said chapter 151A, as so appearing, is hereby further amended by striking out, in lines 49 through 51, inclusive, the words “total taxable payrolls reported by all employers whose experience rate is determined under paragraph (1) of subsection (i), for the period of twelve consecutive months ending on” and inserting in place thereof the following words:- average of the total taxable payrolls reported by all employers whose experience rate is determined under paragraph (1) of subsection (i), for the 3 years preceding.

SECTION 47C. Subsection (a) of said section 14 of said chapter 151A, as so appearing, is hereby further amended by striking out, in lines 55 and 56, the words “total payrolls reported by all employers liable for contributions under section fourteen for the calendar year” and inserting in it place thereof the following words:- the average of the total payrolls reported by all employers liable for contributions under section 14 for the 3 years.

By inserting after section 48 the following two sections

SECTION 48A. Subsection (h) of said section 14 of said chapter 151A, as so appearing, is hereby further amended by striking out, in lines 166 and 167, the words “The commissioner shall determine each employer’s total taxable wages for the twelve-months’” and inserting in place thereof the following words:- the commissioner shall determine each employer’s total taxable wages for the 3 year.

SECTION 48B. Subsection (h) of said section 14 of said chapter 151A, as so appearing, is hereby further amended by striking out, in lines 174 through 176, inclusive, the words “commissioner shall determine the total taxable wages of all employers in the commonwealth, whose experience rate is determined under paragraph (1) of subsection (i) during the calendar year” and inserting in place thereof the following words:- commissioner shall determine the total taxable wages of all employers in the commonwealth, whose experience rate is determined under paragraph (1) of subsection (i) for the 3 year period.

and by adding at the end thereof

SECTION 83. Sections 47A to 47C, inclusive, 48A and 48B shall take effect for unemployment insurance rates calculated for the calendar year beginning January 1, 2018.