Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
SECTION 1. Paragraph (1) of subsection (i) of section 14 of chapter 151A of the General Laws, as appearing in the 1986 Official Edition, is hereby amended by adding the following subparagraph:-
Notwithstanding the foregoing provisions of this paragraph, with respect to the calendar year nineteen hundred and eighty-nine, the experience rate of an employer qualifying therefore under subsection (b) shall be the rate which appears in the column designated "A-" and on the line with the applicable employer account reserve percentage, as set forth in the following table: `tuc EXPERIENCE RATE TABLE
7.0 or more*5.6
6.5 but less than 7.0*5.5
6.0 but less than 6.5*5.4
5.5 but less than 6.0*5.3
5.0 but less than 5.5*5.2
4.5 but less than 5.0*5.1
4.0 but less than 4.5*5.0
3.5 but less than 4.0*4.9
3.0 but less than 3.5*4.8
2.5 but less than 3.0*4.7
2.0 but less than 2.5*4.6
1.5 but less than 2.0*4.5
1.0 but less than 1.5*4.4
0.5 but less than 1.0*4.3
0.0 but less than 0.5*4.2
`tc1 Positive Percentage** 0.0 but less than 0.5*4.1 0.5 but less than 1.0*4.0 1.0 but less than 1.5*3.9 1.5 but less than 2.0*3.8 2.0 but less than 2.5*3.7 2.5 but less than 3.0*3.6 3.0 but less than 3.5*3.5 3.5 but less than 4.0*3.4 4.0 but less than 4.5*3.3 4.5 but less than 5.0*3.2 5.0 but less than 5.5*3.1 5.5 but less than 6.0*3.0 6.0 but less than 6.5*2.9 6.5 but less than 7.0*2.8 7.0 but less than 7.5*2.7 7.5 but less than 8.0*2.6 8.0 but less than 8.5*2.5 8.5 but less than 9.0*2.4 9.0 but less than 9.5*2.3 9.5 but less than 10.0*2.2 10.0 but less than 10.5*2.1 10.5 but less than 11.0*2.0 11.0 but less than 11.5*1.9 11.5 but less than 12.0*1.8 12.0 but less than 12.5*1.7 12.5 but less than 13.0*1.6 13.0 but less than 13.5*1.5 13.5 or more*1.4 `tcol;end
SECTION 2. Said chapter 151A is hereby further amended by inserting after section 14G, inserted by section 46 of chapter 23 of the acts of 1988, the following section:-
Section 14H. Each employer required to make contributions pursuant to section fourteen shall pay, at the same time as the required contributions are due, an excise equal to one-tenth of one per cent of the wages paid its employees; provided, however, that for the purposes of this section, the term "wages" shall not include that part of remuneration which, after remuneration equal to seven thousand dollars with respect to employment with such employer has been paid to an individual during the calendar year, is paid to such individual during such year. Such excise shall be paid to the commissioner in accordance with the procedures prescribed by the commissioner. The receipts from such excise shall not be deposited in the state unemployment compensation fund, but shall be credited on the books of the commonwealth to the re-employment and job placement fund. Such receipts shall be subject to the allowable state tax revenue limitations established by chapter twenty-nine B. Prior to the depositing of the receipts, the commissioner may deduct all administrative costs incurred as a result of this section, including an amount as determined by the United States Secretary of Labor in accordance with federal cost rules, if applicable.
Except where inconsistent with the terms of this section, the terms and conditions of this chapter which are applicable to the payment of and the collection of contributions shall apply to the same extent to the payment of and the collection of said excise; provided, however, that said excise shall not be credited to the employer's account or the solvency account established pursuant to section fourteen.
SECTION 3. Section fourteen H of said chapter one hundred and fifty-one A, inserted by section two, is hereby repealed.
SECTION 4. Said chapter 151A is hereby further amended by inserting after section 14H, inserted by section 2, the following section:-
Section 14I. There is hereby established on the books of the commonwealth a separate fund to be known as the re-employment and job placement fund. All amounts received under section fourteen H shall be credited to such fund, except as otherwise provided in said section fourteen H. Money in the fund, subject to appropriation, shall be used only for activities authorized under Title III and Title IX of the Social Security Act and Title V of the Job Training Partnership Act, known as the Wagner-Peyser Act.
SECTION 5. Notwithstanding the provisions of any general or special law to the contrary, the commissioner of the department of employment and training shall deposit any receipts from the excise collected pursuant to section sixty-seven of chapter two hundred and thirty-three of the acts of nineteen hundred and eighty-three into the treasury of the commonwealth. Such receipts shall be credited to the re-employment and job placement fund established by section fourteen I of chapter one hundred and fifty-one A of the General Laws.
SECTION 6. Section 62 of said chapter 151A, as appearing in the 1986 Official Edition, is hereby amended by adding the following two paragraphs:-
The state advisory council shall establish a subcommittee to monitor the implementation of the re-employment and job placement fund. Said subcommittee shall consist of leaders from the business, labor and legislative communities. The subcommittee shall provide input into the design of the program, including the development of performance standards and strategies for employer and labor support, provide input into the development of a vehicle to monitor the retained earnings accumulating in the unemployment compensation fund, and develop criteria and a method of evaluation to measure the program's performance.
On or before the fifteenth day of October of the first year, the subcommittee is hereby authorized and directed to file with the house and senate committees on ways and means and the clerks of the house of representatives and the senate and the joint committee on commerce and labor a report which shall contain a comprehensive evaluation of the program's effectiveness to date, including but not limited to the number of claimants served, the number of past claimants presently employed, and an accounting of all monies expended through the fund. On or before the fifteenth day of the months of January, April, August and October of the following calendar year, and on or before the fifteenth day of the months of January and April of the final year, said subcommittee shall submit an updated report to the chairmen of said committees.
SECTION 7. The second paragraph of section sixty-two of said chapter one hundred and fifty-one A, inserted by section six, is hereby repealed.
SECTION 8. Sections one and two shall take effect with respect to contributions due on or after April first, nineteen hundred and eighty-nine. Section three shall take effect with respect to contributions due on or after April first, nineteen hundred and ninety-one. Section six shall take effect upon its passage. Section seven shall take effect upon the submission of a final report on April fifteenth, nineteen hundred and ninety-one.