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Indicates New Matter
S. 1091
STATUS INFORMATION
General Bill
Sponsors: Senators Martin and Fanning
Document Path: l:\s-res\srm\011comp.kmm.srm.docx
Introduced in the Senate on February 22, 2022
Currently residing in the Senate Committee on Labor, Commerce and Industry
Summary: Unemployment tax rate, delinquent
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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2/22/2022 Senate Introduced and read first time (Senate Journal-page 5)
2/22/2022 Senate Referred to Committee on Labor, Commerce and Industry
(Senate Journal-page 5)
View the latest legislative information at the website
VERSIONS OF THIS BILL
TO AMEND SECTION 41-31-60(A) OF THE 1976 CODE, RELATING TO THE UNEMPLOYMENT TAX RATE WHEN A DELINQUENT REPORT IS RECEIVED, TO PROVIDE THAT THE TAX CLASS TWENTY RATE MUST BE ASSIGNED TO THE EMPLOYER UNTIL THE NEXT COMPUTATION DATE OR UNTIL ALL OUTSTANDING TAX REPORTS HAVE BEEN FILED.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 41-31-60(A) of the 1976 Code is amended to read:
"Section 41-31-60. (A) If on the computation date upon which an employer's tax rate is to be computed as provided in Section 41-31-40 there is a delinquent report, the tax class twenty rate must be assigned to the employer for the period to which the computation applies until the next computation date or until all outstanding tax reports have been filed.
SECTION 2. This act takes effect upon approval by the Governor.
This web page was last updated on
February 24, 2022 at 3:11 PM