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A136, R151, H3992
STATUS INFORMATION
General Bill
Sponsors: Reps. Blackwell, McGinnis, Sandifer, Ligon, Cromer, Magnuson, White, Pace and Burns
Document Path: LC-0228WAB23.docx
Introduced in the House on February 16, 2023
Introduced in the Senate on February 7, 2024
Last Amended on March 21, 2024
Currently residing in the House
Governor's Action: May 13, 2024, Signed
Summary: Delinquent unemployment compensation tax rates
HISTORY OF LEGISLATIVE ACTIONS
| Date | Body | Action Description with journal page number |
|---|---|---|
| 2/16/2023 | House | Introduced and read first time (House Journal-page 18) |
| 2/16/2023 | House | Referred to Committee on Labor, Commerce and Industry (House Journal-page 18) |
| 2/22/2023 | House | Member(s) request name added as sponsor: Sandifer |
| 1/31/2024 | House | Member(s) request name added as sponsor: Ligon |
| 1/31/2024 | House | Committee report: Favorable with amendment Labor, Commerce and Industry (House Journal-page 2) |
| 2/1/2024 | House | Member(s) request name added as sponsor: Cromer, Magnuson, White, Pace, Burns |
| 2/6/2024 | House | Amended (House Journal-page 20) |
| 2/6/2024 | House | Read second time (House Journal-page 20) |
| 2/6/2024 | House | Roll call Yeas-117 Nays-0 (House Journal-page 21) |
| 2/7/2024 | House | Read third time and sent to Senate (House Journal-page 13) |
| 2/7/2024 | Senate | Introduced and read first time (Senate Journal-page 7) |
| 2/7/2024 | Senate | Referred to Committee on Labor, Commerce and Industry (Senate Journal-page 7) |
| 3/19/2024 | Senate | Committee report: Favorable with amendment Labor, Commerce and Industry (Senate Journal-page 8) |
| 3/21/2024 | Senate | Committee Amendment Adopted (Senate Journal-page 31) |
| 3/26/2024 | Senate | Read second time (Senate Journal-page 30) |
| 3/26/2024 | Senate | Roll call Ayes-42 Nays-0 (Senate Journal-page 30) |
| 3/27/2024 | Senate | Read third time and returned to House with amendments (Senate Journal-page 20) |
| 4/9/2024 | House | Debate adjourned (House Journal-page 64) |
| 4/10/2024 | House | Concurred in Senate amendment and enrolled (House Journal-page 14) |
| 4/10/2024 | House | Roll call Yeas-110 Nays-0 (House Journal-page 15) |
| 5/8/2024 | Ratified R 151 | |
| 5/13/2024 | Signed By Governor | |
| 5/29/2024 | Effective date 05/13/24 | |
| 5/29/2024 | Act No. 136 |
View the latest legislative information at the website
VERSIONS OF THIS BILL
02/16/2023
01/31/2024
02/06/2024
03/19/2024
03/21/2024
(A136, R151, H3992)
AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 41-31-60, RELATING TO DELINQUENT UNEMPLOYMENT COMPENSATION TAX RATES, SO AS TO PERMIT EMPLOYERS WITH INSTALLMENT PAYMENT AGREEMENTS APPROVED BY THE DEPARTMENT OF EMPLOYMENT AND WORKFORCE TO PAY THE TAX AT A SPECIFIED ANNUAL STATUTORY RATE, AND TO PROVIDE FOR THE AUTOMATIC REVERSION OF THIS RATE UPON FAILURE TO TIMELY COMPLY WITH THE PAYMENT AGREEMENT.
Be it enacted by the General Assembly of the State of South Carolina:
Installment payment agreement rates, reversions
SECTION 1. Section 41-31-60(B) of the S.C. Code is amended to read:
(B) No employer is permitted to pay his unemployment compensation tax at a reduced tax rate class for any quarter when a tax execution issued in accordance with Section 41-31-390 with respect to delinquent unemployment compensation tax for a previous quarter is unpaid and outstanding against the employer. If on the computation date upon which an employer's tax rate is computed as provided in Section 41-31-40 there is an outstanding tax execution, the tax class twenty rate must be assigned to the employer until the next computation date or until such time as all outstanding tax executions have been paid. An employer who has a department-approved installment payment agreement shall be permitted to pay its unemployment compensation tax at the annual rate as determined pursuant to Section 41-31-50. However, any such employer's tax rate shall immediately revert to the tax class twenty rate if the employer fails to make any one of the succeeding deferred payments or fails to submit any succeeding wage report and payment in a timely manner as required by the department-approved installment payment agreement.
Time effective
SECTION 2. This act takes effect upon approval by the Governor.
Ratified the 8th day of May, 2024.
Approved the 13th day of May, 2024.
This web page was last updated on June 25, 2024 at 11:57 AM