|Passed by the House February 23, 2009|
Speaker of the House of Representatives
Passed by the Senate April 7, 2009
President of the Senate
I, Barbara Baker, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is HOUSE BILL 1338 as passed by the House of Representatives and the Senate on the dates hereon set forth.
Governor of the State of Washington
Secretary of State
State of Washington
|State of Washington||61st Legislature||2009 Regular Session|
Read first time 01/19/09. Referred to Committee on Commerce & Labor.
AN ACT Relating to expanding industries that qualify for good cause for late filing of reports, contributions, penalties, or interest; amending RCW 50.29.010; and creating a new section.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 50.29.010 and 2002 c 149 s 11 are each amended to read
As used in this chapter:
(1) "Computation date" means July 1st of any year;
(2) "Cut-off date" means September 30th next following the computation date;
(3) "Qualification date" means April 1st of the second year preceding the computation date;
(4) "Rate year" means the calendar year immediately following the computation date;
(5) "Payroll" means all wages (as defined for contribution purposes) paid by an employer to individuals in his or her employment;
(6) "Qualified employer" means any employer who (a) reported some employment in the twelve-month period beginning with the qualification date, (b) had no period of four or more consecutive calendar quarters for which he or she reported no employment in the two calendar years immediately preceding the computation date, and (c) has submitted by the cut-off date all reports, contributions, interest, and penalties required under this title for the period preceding the computation date. Unpaid contributions, interest, and penalties ((
may)) must be
disregarded for the purposes of this section if they constitute less
than either one hundred dollars or one-half of one percent of the
employer's total tax reported for the twelve-month period immediately
preceding the computation date. Late reports, contributions,
penalties, or interest (( from employment defined under RCW 50.04.160))
may be disregarded for the purposes of this section if showing is made
to the satisfaction of the commissioner, as the commissioner may define
by rule, that an otherwise qualified employer acted in good faith and
that forfeiture of qualification for a reduced contribution rate
because of such delinquency would be inequitable.
NEW SECTION. Sec. 2 If any part of this act is found to be in
conflict with federal requirements that 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 inoperative solely to the extent of the
conflict, and the finding or determination does not affect the
operation of the remainder of this act. Rules adopted under this act
must meet federal requirements that 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 If any provision of this act or its
application to any person or circumstance is held invalid, the
remainder of the act or the application of the provision to other
persons or circumstances is not affected.