1988-S.E AMS SKRA S3323.3

1988-S.E AMS SKRA S3323.3

ESHB 1988 - S AMD TO TED COMM AMD (S2945.1)

By Senators Skratek and Bluechel

On page 1, after line 6 of the amendment, strike everything through "1994." on page 20, line 16 and insert the following:

"NEW SECTION. Sec. 1. The legislature finds that:

(1) The economy of the state depends on a well-trained work force and a strong employment and unemployment system. A well-trained work force generates the productivity employers need in order to compete in the global economy and to pay workers good wages. A strong employment and unemployment system ameliorates the negative impacts of unemployment and matches the needs of employers with individuals seeking employment.

(2) The legislature further finds that too many Washington workers are unemployed, many of whom need new or enhanced work force skills in order to meet current demand in the labor market. With the increasing pace of economic change, employees must become life-long learners who periodically obtain additional education and training. The state should provide unemployed workers a variety of effective services, including timely payment of unemployment benefits, job and career counseling, job referral services, and training.

(3) At the same time, too many employers report problems finding workers with the right skills. The state should provide employers with an effective training system and an efficient method for locating well-qualified workers.

Therefore, the legislature finds it necessary and in the public interest to create an employment and training trust fund in order to provide state funding for employment and training services.

NEW SECTION. Sec. 2. It is the purpose of this act to reduce the amount paid by employers in the state to the unemployment compensation fund by twelve one-hundredths of one percent of taxable wages.

It is also the purpose of this act to establish a separate fund for training and employment services for dislocated workers. This fund shall consist of contributions of twelve one-hundredths of one percent of taxable wages.

It is the intent of the legislature that this act not result in any net increase in employer tax rates.

It is the further intent of the legislature that the employment security department and the state board for community and technical colleges shall work cooperatively to ensure expeditious training and placement of dislocated workers.

NEW SECTION. Sec. 3. A new section is added to chapter 50.24 RCW to read as follows:

Employment and training trust fund contributions to the employment and training trust fund shall accrue and become payable by each employer consistent with the tax schedule in RCW 50.29.025 as now existing or hereafter amended, except employers as described in RCW 50.44.010 and 50.44.030 who have properly elected to make payments in lieu of contributions, taxable local government employers as described in RCW 50.44.035, those employers who are required to make payments in lieu of contributions, and those qualified employers assigned rate class 20 under RCW 50.29.025 at the rate of twelve one-hundredths of one percent for rate years 1994, 1995, 1996, and 1997. The amount of wages subject to tax shall be determined under RCW 50.24.010.

NEW SECTION. Sec. 4. A new section is added to chapter 50.16 RCW to read as follows:

There is hereby established the employment and training trust fund. All moneys in this fund are irrevocably vested for the administration of this title. The employment and training trust fund shall consist of all moneys from employment and training trust fund contributions as established in section 3 of this act. The treasurer of the employment security department shall deposit, administer, and disburse all moneys in the fund under rules adopted by the commissioner and RCW 43.01.050 and 43.84.092 are not applicable to this fund. The treasurer of the employment security department shall be the treasurer of the employment and training trust fund as described in RCW 50.16.020 and shall give a bond conditioned upon the faithful performance of his or her duties in connection with the fund. All sums recovered on the official bond for losses sustained by the employment and training trust fund must be deposited in the fund. Notwithstanding any provision of this section, all moneys received and deposited in the fund under chapter . . ., Laws of 1993 (this act), remain part of the employment and training trust fund and may be used solely for the following purposes:

(1) Providing training and related support services, including financial aid, to individuals who have been terminated or have received a notice of termination from employment, and who are eligible for or have exhausted their entitlement to unemployment compensation benefits within the previous twenty-four months;

(2) Assisting workers in finding employment through job referral, job development, counseling, and referral to training resources;

(3) Obtaining labor market information necessary for the administration of the unemployment insurance program and to assist unemployed workers in finding employment. In obtaining the information the employment security department shall ensure the inclusion of information gathered from small businesses as defined in RCW 43.31.025, with particular emphasis on businesses with fifteen or fewer employees;

(4) Performing research by an independent state auditing agency or an independent contractor to determine effectiveness of unemployment insurance programs and to determine whether program changes would benefit workers and employers;

(5) Collecting contributions for and administration of the employment and training trust fund;

(6) Improving service through improved use of information technology; and

(7) Establishing collocation employment security and job service outstations at community and technical college campuses across the state. These outstations shall provide a one-stop point of access for unemployed and dislocated workers seeking job placement services, training program information, and labor market information. In communities without co-located outstations the local job service center and community or technical college shall collaborate to provide these services.

NEW SECTION. Sec. 5. For calculations occurring on or after June 30, 1994, and in accordance with RCW 50.29.025, if the commissioner determines that the employment and training trust fund contributions for the most recent rate year have increased employer unemployment compensation contribution rates, the revenues received by the department from the employment and training contribution for calendar quarters beginning the following July 1st shall not be deposited in the employment and training trust fund but shall be deposited in the unemployment compensation fund.

NEW SECTION. Sec. 6. A new section is added to chapter 50.16 RCW to read as follows:

An individual may be eligible for applicable employment security benefits while participating in work force training. Eligibility is at the discretion of the commissioner of employment security after submitting a commissioner-approved training waiver and developing a detailed individualized training plan.

Benefits paid under this section may not be charged to the experience rating accounts of individual employers.

The commissioner shall adopt rules as necessary to implement this section.

NEW SECTION. Sec. 7. Aerospace workers unemployed as the result of downsizing and restructuring of the aerospace industry will be deemed to be dislocated workers for the purpose of commissioner approval of training under RCW 50.20.043.

NEW SECTION. Sec. 8. (1) The employment security department shall disburse the amounts appropriated by the legislature for the purposes of chapter . . ., Laws of 1993 (this act) to the state board for community and technical colleges. These funds shall be allotted for, and only for, training programs and related support services, including financial aid, in the community and technical college system that:

(a) Are consistent with work force training priorities and based upon the comprehensive plan for work force training developed by the work force training and education coordinating board. The state board for community and technical colleges shall develop a plan for use and evaluation of these funds which is to be approved by the work force training and education coordinating board for consistency with their work force priorities. In developing and approving the plan, information shall be gathered from small businesses as defined in RCW 43.31.025, with particular emphasis on businesses with fifteen or fewer employees. Further, the state board for community and technical colleges shall report to the work force training and education coordinating board and the legislature annually on the progress and results of the training and support services provided to eligible participants;

(b) Provide increased enrollments for individuals who have been terminated or have received a notice of termination from employment, and who are eligible for or have exhausted their entitlement to unemployment compensation benefits within the previous twenty-four months, with first priority given to individuals who are unlikely to return to employment in the individuals' principal occupation or previous industry because of a diminishing demand for their skills in that occupation or industry; and

(c) Provide increased enrollments and support services, including financial aid, that do not replace or supplant any existing enrollments, programs, support services, or funding sources. For fiscal year 1994, the state board for community and technical colleges may borrow from the general fund to initiate the programs authorized under this act. However, the board shall repay the borrowed amount by the end of the fiscal biennium from funds appropriated to it from the employment and training trust fund.

(2) For purposes of chapter . . ., Laws of 1993 (this act), training provided by the community and technical colleges shall only consist of basic skills and literacy, occupational skills, vocational education, and related or supplemental instruction for apprentices who are enrolled in a registered, state-approved apprenticeship program. Community and technical colleges may contract with skill centers to provide training authorized in this section. Upon the request of an eligible recipient, a community and technical college may contract with a private technical school for specialized vocational training. Available tuition for the training is limited to the amount that would otherwise be obtained per enrolled quarter to a public institution. Furthermore, the funding is only available to students who seek training in a course of study not available at a public institution within an eligible recipient's congressional district.

Sec. 9. RCW 50.16.010 and 1991 sp.s. c 13 s 59 are each amended to read as follows:

There shall be maintained as special funds, separate and apart from all public moneys or funds of this state an unemployment compensation fund, an administrative contingency fund, an employment and training trust fund, and a federal interest payment fund, which shall be administered by the commissioner exclusively for the purposes of this title, and to which RCW 43.01.050 and 43.84.092 shall not be applicable.

(1) The unemployment compensation fund shall consist of

((~~(1)~~)) (a) all contributions and payments in lieu of contributions collected pursuant to the provisions of this title,

((~~(2)~~)) (b) any property or securities acquired through the use of moneys belonging to the fund,

((~~(3)~~)) (c) all earnings of such property or securities,

((~~(4)~~)) (d) any moneys received from the federal unemployment account in the unemployment trust fund in accordance with Title XII of the social security act, as amended,

((~~(5)~~)) (e) all money recovered on official bonds for losses sustained by the fund,

((~~(6)~~)) (f) all money credited to this state's account in the unemployment trust fund pursuant to section 903 of the social security act, as amended,

((~~(7)~~)) (g) all money received from the federal government as reimbursement pursuant to section 204 of the federal-state extended compensation act of 1970 (84 Stat. 708‑712; 26 U.S.C. Sec. 3304), and

((~~(8)~~)) (h) all moneys received for the fund from any other source.

All moneys in the unemployment compensation fund shall be commingled and undivided.

(2)(a) The administrative contingency fund shall consist of:

(i) All interest on delinquent contributions collected pursuant to this title((,));

(ii) All fines and penalties collected pursuant to the provisions of this title((,));

(iii) All sums recovered on official bonds for losses sustained by the fund((,)); and

(iv) Revenue received under RCW 50.24.014:

PROVIDED, That all fees, fines, forfeitures and penalties collected or assessed by a district court because of the violation of a state law shall be remitted as provided in chapter 3.62 RCW as now exists or is later amended.

(b) Moneys available in the administrative contingency fund, other than money in the special account created under RCW 50.24.014, shall be expended upon the direction of the commissioner, with the approval of the governor, whenever it appears to him or her that such expenditure is necessary for:

((~~(a)~~)) (i) The proper administration of this title and no federal funds are available for the specific purpose to which such expenditure is to be made, provided, the moneys are not substituted for appropriations from federal funds which, in the absence of such moneys, would be made available.

((~~(b)~~)) (ii) The proper administration of this title for which purpose appropriations from federal funds have been requested but not yet received, provided, the administrative contingency fund will be reimbursed upon receipt of the requested federal appropriation.

Money in the special account created under RCW 50.24.014 may only be expended, after appropriation, for the purposes specified in RCW ((~~74.09.035, 74.09.510, 74.09.520, and 74.09.700~~)) 50.62.010, 50.62.020, 50.62.030, 50.04.070, 50.04.072, 50.16.010, 50.29.025, 50.24.014, 50.44.053, and 50.22.010.

(3) The employment and training trust fund shall consist of all contributions received from the employment and training trust fund contributions in accordance with section 3 of this act.

Sec. 10. RCW 50.16.010 and 1993 c .... s 9 (section 9 of this act) are each amended to read as follows:

There shall be maintained as special funds, separate and apart from all public moneys or funds of this state an unemployment compensation fund, an administrative contingency fund, ((~~an employment and training trust fund,~~)) and a federal interest payment fund, which shall be administered by the commissioner exclusively for the purposes of this title, and to which RCW 43.01.050 ((~~and 43.84.092~~)) shall not be applicable.

((~~(1)~~)) The unemployment compensation fund shall consist of

((~~(a)~~)) (1) all contributions and payments in lieu of contributions collected pursuant to the provisions of this title,

((~~(b)~~)) (2) any property or securities acquired through the use of moneys belonging to the fund,

((~~(c)~~)) (3) all earnings of such property or securities,

((~~(d)~~)) (4) any moneys received from the federal unemployment account in the unemployment trust fund in accordance with Title XII of the social security act, as amended,

((~~(e)~~)) (5) all money recovered on official bonds for losses sustained by the fund,

((~~(f)~~)) (6) all money credited to this state's account in the unemployment trust fund pursuant to section 903 of the social security act, as amended,

((~~(g)~~)) (7) all money received from the federal government as reimbursement pursuant to section 204 of the federal-state extended compensation act of 1970 (84 Stat. 708‑712; 26 U.S.C. Sec. 3304), and

((~~(h)~~)) (8) all moneys received for the fund from any other source.

All moneys in the unemployment compensation fund shall be commingled and undivided.

((~~(2)(a)~~)) The administrative contingency fund shall consist of((:

~~(i)~~)) all interest on delinquent contributions collected pursuant to this title((;

~~(ii)~~)), all fines and penalties collected pursuant to the provisions of this title((;

~~(iii)~~)), all sums recovered on official bonds for losses sustained by the fund((;)), and

((~~(iv)~~)) revenue received under RCW 50.24.014:

((~~(b)~~)) Moneys available in the administrative contingency fund, other than money in the special account created under RCW 50.24.014, shall be expended upon the direction of the commissioner, with the approval of the governor, whenever it appears to him or her that such expenditure is necessary for:

((~~(i)~~)) (a) The proper administration of this title and no federal funds are available for the specific purpose to which such expenditure is to be made, provided, the moneys are not substituted for appropriations from federal funds which, in the absence of such moneys, would be made available.

((~~(ii)~~)) (b) The proper administration of this title for which purpose appropriations from federal funds have been requested but not yet received, provided, the administrative contingency fund will be reimbursed upon receipt of the requested federal appropriation.

Money in the special account created under RCW 50.24.014 may only be expended, after appropriation, for the purposes specified in RCW 50.62.010, 50.62.020, 50.62.030, 50.04.070, 50.04.072, 50.16.010, 50.29.025, 50.24.014, 50.44.053, and 50.22.010.

((~~(3) The employment and training trust fund shall consist of all contributions received from the employment and training trust fund contributions in accordance with section 2 of this act.~~))

Sec. 11. RCW 50.16.020 and 1983 1st ex.s. c 23 s 10 are each amended to read as follows:

The commissioner shall designate a treasurer and custodian of the unemployment compensation fund, the employment and training trust fund, and ((of)) the administrative contingency fund, who shall administer such funds in accordance with the directions of the commissioner and shall issue his or her warrants upon them in accordance with such regulations as the commissioner shall prescribe. ((He)) The treasurer and custodian shall maintain within the unemployment compensation fund three separate accounts as follows:

(1) a clearing account,

(2) an unemployment trust fund account, and

(3) a benefit account.

All moneys payable to the unemployment compensation fund, upon receipt thereof by the commissioner, shall be forwarded to the treasurer, who shall immediately deposit them in the clearing account. Refunds payable pursuant to the provisions of this title from the unemployment compensation fund may be paid from the clearing account upon warrants issued by the treasurer under the direction of the commissioner: PROVIDED, HOWEVER, That refunds of interest or penalties on delinquent contributions shall be paid from the administrative contingency fund upon warrants issued by the treasurer under the direction of the commissioner.

After clearance thereof, all other moneys in the clearing account shall be immediately deposited with the Secretary of the Treasury of the United States to the credit of the account of this state in the unemployment trust fund, established and maintained pursuant to section 904 of the social security act, as amended, any provisions of law in this state relating to the deposit, administration, release, or disbursement of moneys in the possession or custody of this state to the contrary notwithstanding.

The benefit account shall consist of all moneys requisitioned from this state's account in the unemployment trust fund. Moneys in the clearing and benefit accounts and in the administrative contingency fund shall not be commingled with other state funds, but shall be deposited by the treasurer, under the direction of the commissioner, in any bank or public depository in which general funds of the state may be deposited, but no public deposit insurance charge or premium shall be paid out of the fund.

Such moneys shall be secured by said bank or public depository to the same extent and in the same manner as required by the general depository law of the state and collateral pledged shall be maintained in a separate custody account.

The treasurer shall give a bond conditioned upon the faithful performance of his or her duties as a custodian of the funds in an amount fixed by the director of the department of general administration and in a form prescribed by law or approved by the attorney general. Premiums for said bond shall be paid from the administration fund. All sums recovered on official bonds for losses sustained by the unemployment compensation fund shall be deposited in such fund. All sums recovered on official bonds for losses sustained by the administrative contingency fund shall be deposited in such fund.

Sec. 12. RCW 50.16.020 and 1993 c .... s 11 (section 11 of this act) are each amended to read as follows:

The commissioner shall designate a treasurer and custodian of the unemployment compensation fund((~~, the employment and training trust fund,~~)) and of the administrative contingency fund, who shall administer such funds in accordance with the directions of the commissioner and shall issue his or her warrants upon them in accordance with such regulations as the commissioner shall prescribe. The treasurer and custodian shall maintain within the unemployment compensation fund three separate accounts as follows:

(1) a clearing account,

(2) an unemployment trust fund account, and

(3) a benefit account.

Sec. 13. RCW 50.29.025 and 1990 c 245 s 7 are each amended to read as follows:

The contribution rate for each employer shall be determined under this section.

(1) A fund balance ratio shall be determined by dividing the balance in the unemployment compensation fund as of the June 30th immediately preceding the rate year by the total remuneration paid by all employers subject to contributions during the second calendar year preceding the rate year and reported to the department by the following March 31st. The division shall be carried to the fourth decimal place with the remaining fraction, if any, disregarded. The fund balance ratio shall be expressed as a percentage.

(2) The interval of the fund balance ratio, expressed as a percentage, shall determine which tax schedule in subsection (5) of this section shall be in effect for assigning tax rates for the rate year. The intervals for determining the effective tax schedule shall be:

Interval of the

Fund Balance Ratio Effective

Expressed as a Percentage Tax Schedule

3.40 and above A

2.90 to 3.39 B

2.40 to 2.89 C

1.90 to 2.39 D

1.40 to 1.89 E

Less than 1.40 F

(3) An array shall be prepared, listing all qualified employers in ascending order of their benefit ratios. The array shall show for each qualified employer: (a) Identification number; (b) benefit ratio; (c) taxable payrolls for the four calendar quarters immediately preceding the computation date and reported to the department by the cut-off date; (d) a cumulative total of taxable payrolls consisting of the employer's taxable payroll plus the taxable payrolls of all other employers preceding him or her in the array; and (e) the percentage equivalent of the cumulative total of taxable payrolls.

(4) Each employer in the array shall be assigned to one of twenty rate classes according to the percentage intervals of cumulative taxable payrolls set forth in subsection (5) of this section: PROVIDED, That if an employer's taxable payroll falls within two or more rate classes, the employer and any other employer with the same benefit ratio shall be assigned to the lowest rate class which includes any portion of the employer's taxable payroll.

(5) The contribution rate for each employer in the array shall be the rate specified in the following tables for the rate class to which he or she has been assigned, as determined under subsection (4) of this section, within the tax schedule which is to be in effect during the rate year:

Percent of

Cumulative Schedule((s)) of Contribution((s)) Rates Taxable Payrolls for Effective Tax Schedule

Rate

From To Class A B C D E F

((~~0.00 5.00 1 0.48 0.58 0.98 1.48 1.88 2.48~~

~~5.01 10.00 2 0.48 0.78 1.18 1.68 2.08 2.68~~

~~10.01 15.00 3 0.58 0.98 1.38 1.78 2.28 2.88~~

~~15.01 20.00 4 0.78 1.18 1.58 1.98 2.48 3.08~~

~~20.01 25.00 5 0.98 1.38 1.78 2.18 2.68 3.18~~

~~25.01 30.00 6 1.18 1.58 1.98 2.38 2.78 3.28~~

~~30.01 35.00 7 1.38 1.78 2.18 2.58 2.98 3.38~~

~~35.01 40.00 8 1.58 1.98 2.38 2.78 3.18 3.58~~

~~40.01 45.00 9 1.78 2.18 2.58 2.98 3.38 3.78~~

~~45.01 50.00 10 1.98 2.38 2.78 3.18 3.58 3.98~~

~~50.01 55.00 11 2.28 2.58 2.98 3.38 3.78 4.08~~

~~55.01 60.00 12 2.48 2.78 3.18 3.58 3.98 4.28~~

~~60.01 65.00 13 2.68 2.98 3.38 3.78 4.18 4.48~~

~~65.01 70.00 14 2.88 3.18 3.58 3.98 4.38 4.68~~

~~70.01 75.00 15 3.08 3.38 3.78 4.18 4.58 4.78~~

~~75.01 80.00 16 3.28 3.58 3.98 4.38 4.68 4.88~~

~~80.01 85.00 17 3.48 3.78 4.18 4.58 4.88 4.98~~

~~85.01 90.00 18 3.88 4.18 4.58 4.88 4.98 5.18~~

~~90.01 95.00 19 4.28 4.58 4.98 5.08 5.18 5.38~~

~~95.01 100.00 20 5.40 5.40 5.40 5.40 5.40 5.40~~))

0.00 5.00 1 0.36 0.46 0.86 1.36 1.76 2.36

5.01 10.00 2 0.36 0.66 1.06 1.56 1.96 2.56

10.01 15.00 3 0.46 0.86 1.26 1.66 2.16 2.76

15.01 20.00 4 0.66 1.06 1.46 1.86 2.36 2.96

20.01 25.00 5 0.86 1.26 1.66 2.06 2.56 3.06

25.01 30.00 6 1.06 1.46 1.86 2.26 2.66 3.16

30.01 35.00 7 1.26 1.66 2.06 2.46 2.86 3.26

35.01 40.00 8 1.46 1.86 2.26 2.66 3.06 3.46

40.01 45.00 9 1.66 2.06 2.46 2.86 3.26 3.66

45.01 50.00 10 1.86 2.26 2.66 3.06 3.46 3.86

50.01 55.00 11 2.16 2.46 2.86 3.26 3.66 3.96

55.01 60.00 12 2.36 2.66 3.06 3.46 3.86 4.16

60.01 65.00 13 2.56 2.86 3.26 3.66 4.06 4.36

65.01 70.00 14 2.76 3.06 3.46 3.86 4.26 4.56

70.01 75.00 15 2.96 3.26 3.66 4.06 4.46 4.66

75.01 80.00 16 3.16 3.46 3.86 4.26 4.56 4.76

80.01 85.00 17 3.36 3.66 4.06 4.46 4.76 4.86

85.01 90.00 18 3.76 4.06 4.46 4.76 4.86 5.06

90.01 95.00 19 4.16 4.46 4.86 4.96 5.06 5.26

95.01 100.00 20 5.40 5.40 5.40 5.40 5.40 5.40

(6) The contribution rate for each employer not qualified to be in the array shall be as follows:

(a) Employers who do not meet the definition of "qualified employer" by reason of failure to pay contributions when due shall be assigned the contribution rate of five and four-tenths percent, except employers who have an approved agency-deferred payment contract by September 30 of the previous rate year. If any employer with an approved agency-deferred payment contract fails to make any one of the succeeding deferred payments or fails to submit any succeeding tax report and payment in a timely manner, the employer's tax rate shall immediately revert to five and four-tenths percent for the current rate year;

(b) The contribution rate for employers exempt as of December 31, 1989, who are newly covered under the section 78, chapter 380, Laws of 1989 amendment to RCW 50.04.150 and not yet qualified to be in the array shall be 2.5 percent for employers whose standard industrial code is "013", "016", "017", "018", "019", "021", or "081"; and

(c) For all other employers not qualified to be in the array, the contribution rate shall be a rate equal to the average industry rate as determined by the commissioner; however, the rate may not be less than one percent. Assignment of employers by the commissioner to industrial classification, for purposes of this subsection, shall be in accordance with established classification practices found in the "Standard Industrial Classification Manual" issued by the federal office of management and budget to the third digit provided in the Standard Industrial Classification code.

Sec. 14. RCW 50.29.025 and 1993 c .... s 13 (section 13 of this act) are each amended to read as follows:

The contribution rate for each employer shall be determined under this section.

Interval of the

Fund Balance Ratio Effective

Expressed as a Percentage Tax Schedule

3.40 and above A

2.90 to 3.39 B

2.40 to 2.89 C

1.90 to 2.39 D

1.40 to 1.89 E

Less than 1.40 F

Percent of

Cumulative Schedules of Contributions Rates Taxable Payrolls for Effective Tax Schedule

Rate

From To Class A B C D E F

((~~0.00 5.00 1 0.36 0.46 0.86 1.36 1.78 2.36~~

~~5.01 10.00 2 0.36 0.66 1.06 1.56 1.96 2.56~~

~~10.01 15.00 3 0.46 0.86 1.26 1.66 2.16 2.76~~

~~15.01 20.00 4 0.66 1.06 1.46 1.86 2.36 2.96~~

~~20.01 25.00 5 0.86 1.26 1.66 2.06 2.56 3.06~~

~~25.01 30.00 6 1.06 1.46 1.86 2.26 2.66 3.16~~

~~30.01 35.00 7 1.26 1.66 2.06 2.46 2.86 3.26~~

~~35.01 40.00 8 1.46 1.86 2.26 2.66 3.06 3.46~~

~~40.01 45.00 9 1.66 2.06 2.46 2.86 3.26 3.66~~

~~45.01 50.00 10 1.86 2.26 2.66 3.06 3.46 3.86~~

~~50.01 55.00 11 2.16 2.46 2.86 3.26 3.66 3.96~~

~~55.01 60.00 12 2.36 2.66 3.06 3.46 3.86 4.16~~

~~60.01 65.00 13 2.56 2.86 3.26 3.66 4.06 4.36~~

~~65.01 70.00 14 2.76 3.06 3.46 3.86 4.26 4.56~~

~~70.01 75.00 15 2.96 3.26 3.66 4.06 4.46 4.66~~

~~75.01 80.00 16 3.16 3.46 3.86 4.26 4.56 4.76~~

~~80.01 85.00 17 3.36 3.66 4.06 4.46 4.76 4.86~~

~~85.01 90.00 18 3.76 4.06 4.46 4.76 4.86 5.06~~

~~90.01 95.00 19 4.16 4.46 4.86 4.96 5.06 5.26~~

~~95.01 100.00 20 5.40 5.40 5.40 5.40 5.40 5.40~~))

0.00 5.00 1 0.48 0.58 0.98 1.48 1.88 2.48

5.01 10.00 2 0.48 0.78 1.18 1.68 2.08 2.68

10.01 15.00 3 0.58 0.98 1.38 1.78 2.28 2.88

15.01 20.00 4 0.78 1.18 1.58 1.98 2.48 3.08

20.01 25.00 5 0.98 1.38 1.78 2.18 2.68 3.18

25.01 30.00 6 1.18 1.58 1.98 2.38 2.78 3.28

30.01 35.00 7 1.38 1.78 2.18 2.58 2.98 3.38

35.01 40.00 8 1.58 1.98 2.38 2.78 3.18 3.58

40.01 45.00 9 1.78 2.18 2.58 2.98 3.38 3.78

45.01 50.00 10 1.98 2.38 2.78 3.18 3.58 3.98

50.01 55.00 11 2.28 2.58 2.98 3.38 3.78 4.08

55.01 60.00 12 2.48 2.78 3.18 3.58 3.98 4.28

60.01 65.00 13 2.68 2.98 3.38 3.78 4.18 4.48

65.01 70.00 14 2.88 3.18 3.58 3.98 4.38 4.68

70.01 75.00 15 3.08 3.38 3.78 4.18 4.58 4.78

75.01 80.00 16 3.28 3.58 3.98 4.38 4.68 4.88

80.01 85.00 17 3.48 3.78 4.18 4.58 4.88 4.98

85.01 90.00 18 3.88 4.18 4.58 4.88 4.98 5.18

90.01 95.00 19 4.28 4.58 4.98 5.08 5.18 5.38

95.01 100.00 20 5.40 5.40 5.40 5.40 5.40 5.40

(6) The contribution rate for each employer not qualified to be in the array shall be as follows:

NEW SECTION. Sec. 15. A new section is added to chapter 50.29 RCW to read as follows:

For the purpose of simplification of employer reports, the "combined contribution rate" shall be used in the calculation of employer taxes. The combined contribution rate shall include the regular contribution rate as determined under RCW 50.29.025, employment and training trust fund contributions as determined under section 3 of this act, and special contributions required under RCW 50.24.014. A mention of the "combined contribution rate" may not be made on a tax form or publication unless the form or publication specifically identifies the specific contributions. The combined contribution rate may not be quoted on a form unless the specific component rates are also quoted. The sole purpose of the combined contribution rate is to allow an employer to perform a single calculation on a tax return rather than four separate calculations.

NEW SECTION. Sec. 16. Prior to any increase in the employer tax schedule as provided in section 13, chapter ..., Laws of 1993 (section 13 of this act), the commissioner shall provide a report to the appropriate committees of the legislature specifying to what extent the work force training expenditures in chapter . . ., Laws of 1993 (this act) elevated employer contribution rates for the effective tax schedule.

NEW SECTION. Sec. 17. (1) The employment security department shall report to the appropriate committees of the legislature by December 1, 1994, and every year thereafter, on the status of the programs provided in this act and the resulting outcomes. The department shall include in its report quantitative and demographic information on the increase in job orders, placement referrals, individualized training plans, skill assessments, and other interventions achieved. The department also shall include in its report the number of repeat clients as a percentage of all clients served by programs provided in chapter . . ., Laws of 1993 (this act).

(2) The state board for community and technical colleges shall report to the appropriate standing committees of the legislature by December 1, 1994, and every year thereafter, the number of certified student full-time equivalents receiving training as provided in this act. In addition, the report must include information on the outcomes of the provided training. The report also must include indices of placement rates, student demographics, training plan completion rates, and comparisons of preprogram and postprogram wage levels.

(3) Each community and technical college shall confer and consult with its respective labor-management advisory board concerning the college's efforts to provide the training and services rendered in chapter ..., Laws of 1993 (this act) and meet the completion and placement goals of the work force training and education coordinating board. Each community and technical college shall ensure the participation on its labor-management advisory board of small businesses as defined in RCW 43.31.025, with particular emphasis on businesses with fifteen or fewer employees.

(4) The work force training and education coordinating board shall conduct a study in consultation with the higher education coordinating board on the feasibility of: (a) Redirecting all state and federal job training and retraining funds distributed in the state into a separate job training trust fund; and (b) distributing the funds according to uniform criteria. The work force training and education coordinating board shall report to the appropriate committees of the legislature on the results of the study by January 1, 1995.

NEW SECTION. Sec. 18. A new section is added to chapter 43.131 RCW to read as follows:

The work force employment and training program created in chapter . . ., Laws of 1993 (this act) shall expire June 30, 1998.

NEW SECTION. Sec. 19. A new section is added to chapter 43.131 RCW to read as follows:

The following acts or parts of acts are each repealed, effective June 30, 1999:

(1) Section 1 of this act;

(2) Section 2 of this act;

(3) Section 3 of this act;

(4) Section 4 of this act;

(5) Section 5 of this act;

(6) Section 6 of this act;

(7) Section 8 of this act;

(8) Section 15 of this act; and

(9) Section 17 of this act.

NEW SECTION. Sec. 20. (1) Sections 10 and 12 of this act shall take effect June 30, 1999;

(2) Section 14 of this act shall take effect January 1, 1998.

NEW SECTION. Sec. 21. 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 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 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. 22. 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.

NEW SECTION. Sec. 23. This act applies to tax rate years beginning with tax rate year 1994."

ESHB 1988 - S AMD TO TED COMM AMD (S2945.1)

By Senators Skratek and Bluechel

On page 20, beginning on line 21 of the title amendment, after "insert" strike the remainder of the title amendment and insert "amending RCW 50.16.010, 50.16.010, 50.16.020, 50.16.020, 50.29.025, and 50.29.025; adding a new section to chapter 50.24 RCW; adding new sections to chapter 50.16 RCW; adding a new section to chapter 50.29 RCW; adding new sections to chapter 43.131 RCW; creating new sections; and providing effective dates."