HF 2607

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to workforce development; increasing the 
  1.3             assessment paid into the workforce development fund; 
  1.4             amending Minnesota Statutes 2001 Supplement, section 
  1.5             268.022, subdivision 1; Laws 2001, First Special 
  1.6             Session chapter 4, article 2, section 31. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 2001 Supplement, section 
  1.9   268.022, subdivision 1, is amended to read: 
  1.10     Subdivision 1.  [DETERMINATION AND COLLECTION OF SPECIAL 
  1.11  ASSESSMENT.] (a) In addition to all other taxes, assessments, 
  1.12  and payment obligations under chapter 268, each employer, except 
  1.13  an employer making payments in lieu of taxes is liable for a 
  1.14  special assessment levied at the rate of one-tenth of one 
  1.15  percent per year until June 30, 2000, and seven-hundredths of 
  1.16  one percent per year on and after July 1, 2000, on all taxable 
  1.17  wages, as defined in section 268.035, subdivision 24.  The 
  1.18  assessment shall become due and be paid by each employer to the 
  1.19  department on the same schedule and in the same manner as other 
  1.20  taxes. 
  1.21     (b) The special assessment levied under this section shall 
  1.22  not affect the computation of any other taxes, assessments, or 
  1.23  payment obligations due under this chapter. 
  1.24     Sec. 2.  Laws 2001, First Special Session chapter 4, 
  1.25  article 2, section 31, is amended to read: 
  1.26     Sec. 31.  [WORKFORCE ENHANCEMENT FEE.] 
  2.1      Subdivision 1.  [FEE.] Notwithstanding Minnesota Statutes, 
  2.2   section 268.022, effective January 1, 2002, the special 
  2.3   assessment under that section on taxable wages as defined in 
  2.4   Minnesota Statutes, section 268.035, subdivision 24, is 
  2.5   suspended until December 31, 2005.  Effective January 1, 2002, 
  2.6   there shall be assessed, in addition to unemployment taxes due 
  2.7   under Minnesota Statutes, section 268.051, a workforce 
  2.8   enhancement fee of .09 12 percent on taxable wages.  This fee 
  2.9   shall be due and be paid on the same schedule and in the same 
  2.10  manner as unemployment taxes under Minnesota Statutes, section 
  2.11  268.051.  Any amount past due under this section shall be 
  2.12  subject to the same interest and collection provisions as 
  2.13  unemployment taxes.  This fee shall expire on December 31, 2005. 
  2.14     Subd. 2.  [USE OF FUNDS COLLECTED.] An amount equal to 
  2.15  .07 0.1 percent on taxable wages shall be deposited in the 
  2.16  workforce development fund provided for under Minnesota 
  2.17  Statutes, section 268.022, subdivision 2.  An amount equal to 
  2.18  .02 percent on taxable wages, less reimbursement for collection 
  2.19  costs of the total amount of the fee, shall be deposited in the 
  2.20  unemployment insurance technology initiative account provided 
  2.21  for in section 32.