Amendment #3 to H3983
Unemployment Insurance Payroll Calculation
Ms. Hogan of Stow moves to amend the bill by inserting the following new sections:
SECTION 1. Section 14(a) of chapter 151A, as so appearing, 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 its place the words:
“average of the employer’s total taxable payroll for the three years prior to”
SECTION 2. Section 14(a) of chapter 151A, as so appearing, is further amended by striking out in lines 49 through 51 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 its place the words:
“average of the total taxable payrolls reported by all employers whose experience rate is determined under paragraph (1) of subsection (i), for the three years preceding”
SECTION 3. Section 14(a) of chapter 151A, as so appearing, is 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 its place the words:
“the average of the total payrolls reported by all employers liable for contributions under section fourteen for the three years”
SECTION 4. Section 14(h) of chapter 151A, as so appearing, is 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 its place the words:
“the commissioner shall determine each employer’s total taxable wages for the three-year”
Section 5. Section 14 (h) of chapter 151A, as so appearing, is further amended by striking out in lines 174 through 176 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 its place 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) for the three-year period”