Minnesota Legislature
SF 3080
as introduced - 92nd Legislature (2021 - 2022) Posted on 02/11/2022 09:23am
Current Version - as introduced
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A bill for an act
relating to unemployment insurance; replenishing the unemployment trust fund;
freezing the base tax rate for employers; eliminating the additional assessment for
calendar years 2022 and 2023; authorizing redetermination of the special assessment
rate; appropriating money.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1. new text begin UNEMPLOYMENT BASE TAX RATE AND ASSESSMENT FOR
CALENDAR YEARS 2022 and 2023.
new text end
new text begin Subdivision 1. new text end
new text begin Tax rate. new text end
new text begin
Notwithstanding Minnesota Statutes, section 268.051,
subdivision 2, in calendar years 2022 and 2023, the base tax rate under Minnesota Statutes,
section 268.051, subdivision 2, paragraph (b), is one-tenth of one percent.
new text end
new text begin Subd. 2. new text end
new text begin Additional assessment. new text end
new text begin
Notwithstanding Minnesota Statutes, section 268.051,
subdivision 2, in calendar years 2022 and 2023, the additional assessment under Minnesota
Statutes, section 268.051, subdivision 2, paragraph (c), is zero percent.
new text end
new text begin Subd. 3. new text end
new text begin Special assessment. new text end
new text begin
Notwithstanding Minnesota Statutes, section 268.051,
subdivision 8, the commissioner of employment and economic development, in consultation
with the commissioner of management and budget, may redetermine the special assessment
rate in calendar year 2022 so long as the redetermination occurs before April 1, 2022.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 2. new text begin APPROPRIATION.
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new text begin
$2,730,000,000 in fiscal year 2022 is appropriated from the general fund to the
commissioner of employment and economic development for transfer to Minnesota's account
in the Unemployment Trust Fund in the United States Treasury, for the purpose of
replenishing the Unemployment Trust Fund.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end