SB 848 — Tax Relief for NC Emps. and UI Reform.

FILED SENATE GENERAL ASSEMBLY OF NORTH CAROLINA MaySESSION 26,2021 2022S S.B.1 SENATE BILL 848 Short Title:

848 SESSION 2021 PRINCIPAL CLERK S D SENATE BILL DRS55051-LRa-140D Short Title:

Rules and Operations of the Senate May 27, 2022 A BILL TO BE ENTITLED AN ACT TO REFORM THE UNEMPLOYMENT INSURANCE LAWS BY INCREASING BENEFIT ELIGIBILITY TO A TWENTY-SIX WEEK PERIOD AND THE MAXIMUM WEEKLY BENEFIT AMOUNT TO THE SUM EQUAL TO FIVE HUNDRED DOLLARS ADJUSTED ANNUALLY FOR INFLATION, BASING THE CALCULATION OF THE BENEFIT AMOUNT ON THE HIGHEST PAID QUARTER, INCREASING BENEFITS ALLOWED FOR PARTIAL UNEMPLOYMENT, PROVIDING BENEFITS IN CASES WHERE AN INDIVIDUAL LEAVES EMPLOYMENT FOR SPOUSAL RELOCATION OR HEALTH REASONS OR DUE TO AN UNDUE HARDSHIP, AUTHORIZING THE FORGIVENESS OF NONFRAUDULENT OVERPAYMENTS CAUSED BY AGENCY ERROR, AND ESTABLISHING A SHORT-TERM COMPENSATION PROGRAM TO BENEFIT EMPLOYERS AND EMPLOYEES;

– The weekly benefit amount for an individual who is partially unemployed or part-totally employed is the amount the individual would receive under subsection (a) of this section if the individual were totally unemployed, reduced by the amount of any wages the individual receives in the benefit week in excess of twenty percent *DRS55051-LRa-140D**S848-v-1* General Assembly Of North Carolina Session 2021 (20%) of the benefit amount applicable to total unemployment.

The Division must use the most recent seasonal adjusted unemployment rate determined bybythe the U.S.

Page 2 DRS55051-LRa-140DSenate Bill 848-First Edition General Assembly Of North Carolina Session 2021 a.

That, at the time of leaving, an adequate disability or health condition of the employee, of a minor child who is in the legally recognized custody of the individual, of an aged or disabled parent of the individual, or of a disabled member of the individual's immediate family, either medically diagnosed or otherwise shown by competent evidence, existed to justify the leaving and prevented the employee from doing other alternative work offered bybythe the employer which pays the minimum wage or eighty-five percent (85%) of the individual's regular wage, whichever is greater;

– Leaving work to accompany the claimant's spouse to a new place of residence where the spouse has secured work in a location that is too far removed for the claimant reasonably to continue to work." SECTION4.1.(a) ForgiveOverpaymentThroughDivisionError.–ForgiveOverpaymentThroughDivisionError. G.S.

–G.S.

DRS55051-LRa-140DSenate Bill 848-First Edition Page 3 General Assembly Of North Carolina Session 2021 "§ 96-18.1.

Page 4 DRS55051-LRa-140DSenate Bill 848-First Edition General Assembly Of North Carolina Session 2021 (1) The affected unit or units covered by the plan, including the number of full-time or part-time workers in the unit, identification of each individual employee in the affected unit by name, social security number, and the employer's unemployment tax account number, and any other information required by the Division to identify plan participants.

DRS55051-LRa-140DSenate Bill 848-First Edition Page 5 General Assembly Of North Carolina Session 2021 (8) The effective date and duration of the plan, which shall expire no later than the end of the twelfth full calendar month after the effective date.

A decision disapproving the plan shall clearlyclearlyidentifythe identify the reasons for the disapproval.

(b) The Division maymayperiodically periodically review the operation of each employer's plan to assure that no good cause exists for revocation of the approval of the plan.

The request shall identifyidentifythe the specific provisions proposed to be modified and provide an explanation of why the proposed modification is appropriate for the plan.

Page 6 DRS55051-LRa-140DSenate Bill 848-First Edition General Assembly Of North Carolina Session 2021 (c) An employer is not required to request approval of a plan modification if the change is not substantial, but the employer shall report every change to the plan to the Division promptly and in writing.

(d) The Division shall use its best efforts to provide for timelytimelyand and flexible modifications.

(1) If combined hours of work in a week for both employers do not result in a reduction of at least ten percent (10%) or, if higher, the minimum percentage of reduction required to be eligible for a short-time compensation benefit as provided in this Article, of the usual weeklyweeklyhours hours of work with the short-time DRS55051-LRa-140DSenate Bill 848-First Edition Page 7 General Assembly Of North Carolina Session 2021 employer,theindividualshallnotbeentitledtobenefitsundertheseshort-time compensation provisions.

A week for which benefits are paid under this subdivisionsubdivisionshall shall be reported as a week of short-time compensation.

(f) An individual who is not provided any work during a week by the short-time compensation employer, or anyanyother other employer, and who is otherwise eligible for unemployment compensation shall be eligible for the amount of regular unemployment compensation to which the individual would otherwise be eligible.

Page 8 DRS55051-LRa-140DSenate Bill 848-First Edition General Assembly Of North Carolina Session 2021 SECTION 8.1.

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