Z-0186.2 _______________________________________________
HOUSE BILL 1338
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State of Washington 52nd Legislature 1991 Regular Session
By Representatives Heavey, McLean and O'Brien; by request of Employment Security Department.
Read first time January 25, 1991. Referred to Committee on Commerce & Labor.
AN ACT Relating to unemployment compensation deductions for social security pensions; amending RCW 50.04.323; creating a new section; providing an effective date; and declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 50.04.323 and 1983 1st ex.s. c 23 s 7 are each amended to read as follows:
(1) The amount of benefits payable to an individual for any week which begins after October 3, 1980, and which begins in a period with respect to which such individual is receiving a governmental or other pension, retirement or retired pay, annuity, or any other similar periodic payment which is based on the previous work of such individual shall be reduced (but not below zero) by an amount equal to the amount of such pension, retirement or retired pay, annuity, or other payment, which is reasonably attributable to such week: PROVIDED, That
(a) The requirements of this subsection shall apply to any pension, retirement or retired pay, annuity, or other similar periodic payment only if--
(i) Such pension, retirement or retired pay, annuity, or similar payment is under a plan maintained (or contributed to) by a base period employer; and
(ii)
In the case of such a payment not made under the Social Security Act or the
Railroad Retirement Act of 1974 (or corresponding provisions of prior law),
services performed for such employer by the individual after the beginning of
the base period (or remuneration for such services) affect eligibility for, or
increase the amount of, such pension, retirement or retired pay, annuity, or
similar payment; ((and))
(b) The amount of any such a reduction shall take into account contributions made by the individual for the pension, retirement or retired pay, annuity, or other similar periodic payment, in accordance with regulations prescribed by the commissioner; and
(c) No deduction shall be made from the amount of benefits payable for a week for individuals receiving federal social security pensions.
(2) In the event that a retroactive pension or retirement payment covers a period in which an individual received benefits under the provisions of this title, the amount in excess of the amount to which such individual would have been entitled had such retirement or pension payment been considered as provided in this section shall be recoverable under RCW 50.20.190.
(3) A lump sum payment accumulated in a plan described in this section paid to an individual eligible for such payment shall be prorated over the life expectancy of the individual computed in accordance with the commissioner's regulation.
(4) The resulting weekly benefit amount payable after reduction under this section, if not a multiple of one dollar, shall be reduced to the next lower multiple of one dollar.
(5) Any ambiguity in subsection (1) of this section should be construed in a manner consistent with 26 U.S.C. Sec. 3304 (a)(15) as last amended by P.L. 96-364.
NEW SECTION. Sec. 2. If any part of this act is found to be in conflict with federal requirements which are a prescribed condition to the allocation of federal funds to the state or the eligibility of employers in this state for federal unemployment tax credits, the conflicting part of this act is hereby declared to be inoperative solely to the extent of the conflict, and such finding or determination shall not affect the operation of the remainder of this act. The rules under this act shall meet federal requirements which are a necessary condition to the receipt of federal funds by the state or the granting of federal unemployment tax credits to employers in this state.
NEW SECTION. Sec. 3. This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 7, 1991, for weeks of unemployment beginning on or after July 7, 1991.