E Modifying certain provisions regulating reemployment insurance (unemployment compensation); requiring use of the distribution of excess federal unemployment tax act funds for certain fiscal years for reemployment insurance program system development; modifying certain definitions and defining reemployment assistance training; eliminating a certain provision providing for organizations or persons not defined as an employer to file with the commissioner of economic security to temporarily become an employer; requiring the commissioner to maintain reimbursable accounts for employers liable for payments in lieu of taxes and providing for charging of the accounts; modifying the exceptions to employer charges; clarifying the provision regulating benefits not charged in welfare to work programs; modifying the computation of the experience rating for taxpaying employers; expanding the definition of common ownership for experience rate record transfer purposes and clarifying certain commissioner experience rating record transfer requirements; modifying the computation of the tax rates for new employers, changing the term employers in the construction industry to employers in a high experience rating industry, defining high experience rating industry; modifying and clarifying the provisions regulating payments to the reemployment insurance fund by the state or local government units and nonprofit organizations; modifying tax or benefit nonpayment costs liability and increasing the fee for dishonored payments; modifying the priority of claims for wages under legal dissolutions or distributions; clarifying certain tax lien provisions, authorizing and providing for the commissioner to sell and assign to third parties the right of redemption in specific real property for filed liens, requiring crediting of the proceeds to the contingent account; modifying and clarifying the levy procedure for nonpayment of taxes or payments in lieu of taxes, clarifying the right of setoff and eliminating the statute of limitations for collection of taxes by civil action; changing tax clearance certificates to debt clearance certificates relating to business license revocation for the nonpayment of taxes or benefits and clarifying the right to appeal; changing direct liability for unpaid taxes, penalties, interest and collection costs of employers with a certain percentage of the work force provided by employee leasing firms to joint and several liability and eliminating the bond option; changing commissioner compromise agreements to compromise orders; modifying and clarifying certain provisions regulating the payment of benefits, prohibiting a presumption of entitlement or nonentitlement to and an equitable or common law denial or allowance of benefits; changing reemployment insurance accounts to benefit accounts and modifying certain requirements for establishment of and withdrawals from the accounts; modifying and clarifying certain benefits eligibility provisions and defining certain additional terms; providing for continued request for benefits on active benefit accounts; modifying and clarifying certain disqualification provisions, layoff due to lack of work to be considered separation from employment; modifying and clarifying certain requirements for the determination of disqualification or eligibility by the commissioner, employer provided information to be absolutely privileged; requiring evidentiary hearings to be conducted by a reemployment insurance judge and authorized representatives of the commissioner to be attorneys employed by the department with specific written delegation of authority; authorizing the commissioner to conduct de novo reviews with or without argument, prohibiting the consideration of new evidence, exception; providing for withdrawal of appeal; requiring a court order for later release of testimony and other evidence; requiring employer payment for writs of certiorari and transcripts, prohibiting certain costs to complainants; modifying certain conditions for the payment of extended benefits; clarifying certain provisions under the shared work plan and certain income tax and child support withholding requirements; clarifying the treatment of overpayments and the collection authority of the commissioner, prohibiting commissioner compromising of determined amounts; eliminating certain exemptions to the assignment of benefits; changing the reemployment insurance fund to the reemployment insurance trust fund and modifying the composition and certain authorized uses of the fund; changing the economic security administration fund to an account and clarifying and modifying certain provisions regulating the composition and use of the fund; changing public employment service offices to job service offices and requiring the offices to provide reemployment assistance services to claimants; clarifying the state nonliability and severability clauses; specifying certain renumbering and term change instructions to the revisor of statutes; repealing certain general rulemaking authority of the commissioner, certain provisions relating to limits on and prior decisions relating to the collection of taxes and certain rules (ra, ja)