OLR Bill Analysis

sSB 80 (File 47, as amended by Senate "A")*

AN ACT CONCERNING ELECTRONIC UNEMPLOYMENT COMPENSATION PAYMENTS.

SUMMARY:

This bill requires all employers with at least 100 employees, rather than at least 250, who pay unemployment compensation taxes or make payments in lieu of such taxes to make the payments electronically.

*Senate Amendment “A” makes a technical change.

EFFECTIVE DATE: January 1, 2010

BACKGROUND

Nonprofits and Municipalities

By law, some employers, such as nonprofits and municipalities, are given the option of (1) paying unemployment taxes or (2) reimbursing the unemployment compensation fund with payments in lieu of taxes to cover the amount of benefits paid to the nonprofits' or municipalities' former employees.

COMMITTEE ACTION

Labor and Public Employees Committee

Joint Favorable Substitute

Yea

11

Nay

0

(02/26/2009)

Finance, Revenue and Bonding Committee

Joint Favorable

Yea

51

Nay

0

(04/27/2009)