Bill Text: IL SB1698 | 2021-2022 | 102nd General Assembly | Enrolled

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Amends the Unemployment Insurance Act. Modifies provisions concerning what the term "wages" does not include for calendar years 2023 through 2027. Removes specified provisions regarding remuneration paid to an individual for calendar years 2005 through 2020. Provides that, with respect to any benefit year beginning on or after January 1, 2025 (rather than 2023) and before January 1, 2026 (rather than 2024), "maximum weekly benefit amount" with respect to each week beginning within a benefit period means 40.6% (rather than 42.4%) of the statewide average weekly wage, rounded to the next higher dollar. Provides that, with respect to any benefit year beginning on or after January 1, 2025 (rather than 2023) and before January 1, 2026 (rather than 2024), any otherwise eligible individual shall be entitled, during such benefit year, to a maximum total amount of benefits equal to 23 (rather than 24) times his or her weekly benefit amount plus dependents' allowances, or to the total wages for insured work paid to such individual during the individual's base period, whichever is smaller. In provisions concerning solvency adjustments, makes specified changes to what balance the trust fund needs to meet for the rate adjustments to apply. Provides that the target balance in calendar year 2023 and each calendar year thereafter is $1,750,000,000. Provides that if an appropriation is made in calendar year 2023 to this State's account in the Unemployment Trust Fund, as a loan solely for purposes of paying unemployment insurance benefits under this Act and without the accrual of interest, from a fund of the State treasury, the Director shall take all necessary action to transfer 10% of the total amount of the appropriation from this State's account in the Unemployment Trust Fund to the State's Budget Stabilization Fund prior to July 1 of each year or as soon thereafter as practical. Makes other changes. Provides that if funds from the State treasury are not appropriated on or before January 31, 2023, then previously described provisions are inoperative. Instead, reinserts certain provisions previously described but changes the benefit years described to 2024 and 2025. Makes other changes. Effective January 1, 2023.

Spectrum: Partisan Bill (Democrat 12-0)

Status: (Passed) 2022-12-08 - Public Act . . . . . . . . . 102-1105 [SB1698 Detail]

Download: Illinois-2021-SB1698-Enrolled.html

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SB1698 Enrolled LRB102 15409 LNS 20772 b
AN ACT concerning State government.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Unemployment Insurance Act is amended by
changing Sections 235, 401, 403, 1400.1, 1505, 1506.6, and
2101.1 as follows:
(820 ILCS 405/235) (from Ch. 48, par. 345)
Sec. 235.
(I) If and only if funds from the State treasury are not
appropriated on or before January 31, 2023 that are dedicated
to pay all outstanding advances made to the State's account in
the Unemployment Trust Fund pursuant to Title XII of the
federal Social Security Act, then this Part (I) is inoperative
retroactive to January 1, 2023.
The term "wages" does not include:
A. With respect to calendar years prior to calendar year
2023, the maximum amount includable as "wages" shall be
determined pursuant to this Section as in effect prior to the
effective date of this amendatory Act of the 102nd General
Assembly.
With respect to the calendar year 2023, the term "wages"
shall include only the remuneration paid to an individual by
an employer during that period with respect to employment

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which does not exceed $13,271.
With respect to the calendar year 2024, the term "wages"
shall include only the remuneration paid to an individual by
an employer during that period with respect to employment
which does not exceed $13,590.
With respect to the calendar year 2025, the term "wages"
shall include only the remuneration paid to an individual by
an employer during that period with respect to employment
which does not exceed $13,916.
With respect to the calendar year 2026, the term "wages"
shall include only the remuneration paid to an individual by
an employer during that period with respect to employment
which does not exceed $14,250.
With respect to the calendar year 2027, and each calendar
year thereafter, the term "wages" shall include only the
remuneration paid to an individual by an employer during that
period with respect to employment which does not exceed
$14,592.
The remuneration paid to an individual by an employer with
respect to employment in another State or States, upon which
contributions were required of such employer under an
unemployment compensation law of such other State or States,
shall be included as a part of the remuneration herein
referred to. For the purposes of this subsection, any
employing unit which succeeds to the organization, trade, or
business, or to substantially all of the assets of another

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employing unit, or to the organization, trade, or business, or
to substantially all of the assets of a distinct severable
portion of another employing unit, shall be treated as a
single unit with its predecessor for the calendar year in
which such succession occurs; any employing unit which is
owned or controlled by the same interests which own or control
another employing unit shall be treated as a single unit with
the unit so owned or controlled by such interests for any
calendar year throughout which such ownership or control
exists; and, with respect to any trade or business transfer
subject to subsection A of Section 1507.1, a transferee, as
defined in subsection G of Section 1507.1, shall be treated as
a single unit with the transferor, as defined in subsection G
of Section 1507.1, for the calendar year in which the transfer
occurs. This subsection applies only to Sections 1400, 1405A,
and 1500.
A-1. (Blank).
B. The amount of any payment (including any amount paid by
an employer for insurance or annuities, or into a fund, to
provide for any such payment), made to, or on behalf of, an
individual or any of his dependents under a plan or system
established by an employer which makes provision generally for
individuals performing services for him (or for such
individuals generally and their dependents) or for a class or
classes of such individuals (or for a class or classes of such
individuals and their dependents), on account of (1) sickness

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or accident disability (except those sickness or accident
disability payments which would be includable as "wages" in
Section 3306(b)(2)(A) of the Federal Internal Revenue Code of
1954, in effect on January 1, 1985, such includable payments
to be attributable in such manner as provided by Section
3306(b) of the Federal Internal Revenue Code of 1954, in
effect on January 1, 1985), or (2) medical or hospitalization
expenses in connection with sickness or accident disability,
or (3) death.
C. Any payment made to, or on behalf of, an employee or his
beneficiary which would be excluded from "wages" by
subparagraph (A), (B), (C), (D), (E), (F) or (G), of Section
3306(b)(5) of the Federal Internal Revenue Code of 1954, in
effect on January 1, 1985.
D. The amount of any payment on account of sickness or
accident disability, or medical or hospitalization expenses in
connection with sickness or accident disability, made by an
employer to, or on behalf of, an individual performing
services for him after the expiration of six calendar months
following the last calendar month in which the individual
performed services for such employer.
E. Remuneration paid in any medium other than cash by an
employing unit to an individual for service in agricultural
labor as defined in Section 214.
F. The amount of any supplemental payment made by an
employer to an individual performing services for him, other

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than remuneration for services performed, under a shared work
plan approved by the Director pursuant to Section 407.1.
(II) This Part (II) becomes operative if and only if funds
from the State treasury are not appropriated on or before
January 31, 2023 that are dedicated to pay all outstanding
advances made to the State's account in the Unemployment Trust
Fund pursuant to Title XII of the federal Social Security Act.
If this Part (II) becomes operative, it is operative
retroactive to January 1, 2023.
The term "wages" does not include:
A. With respect to calendar years prior to calendar year
2004, the maximum amount includable as "wages" shall be
determined pursuant to this Section as in effect on January 1,
2006.
With respect to the calendar year 2004, the term "wages"
shall include only the remuneration paid to an individual by
an employer during that period with respect to employment
which does not exceed $9,800. With respect to the calendar
years 2005 through 2009, the term "wages" shall include only
the remuneration paid to an individual by an employer during
that period with respect to employment which does not exceed
the following amounts: $10,500 with respect to the calendar
year 2005; $11,000 with respect to the calendar year 2006;
$11,500 with respect to the calendar year 2007; $12,000 with
respect to the calendar year 2008; and $12,300 with respect to
the calendar year 2009.

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With respect to the calendar years 2010, 2011, 2020, and
each calendar year thereafter, the term "wages" shall include
only the remuneration paid to an individual by an employer
during that period with respect to employment which does not
exceed the sum of the wage base adjustment applicable to that
year pursuant to Section 1400.1, plus the maximum amount
includable as "wages" pursuant to this subsection with respect
to the immediately preceding calendar year. With respect to
calendar year 2012, to offset the loss of revenue to the
State's account in the unemployment trust fund with respect to
the first quarter of calendar year 2011 as a result of Section
1506.5 and the changes made by this amendatory Act of the 97th
General Assembly to Section 1506.3, the term "wages" shall
include only the remuneration paid to an individual by an
employer during that period with respect to employment which
does not exceed $13,560. Except as otherwise provided in
subsection A-1, with respect to calendar year 2013, the term
"wages" shall include only the remuneration paid to an
individual by an employer during that period with respect to
employment which does not exceed $12,900. With respect to the
calendar years 2014 through 2019, the term "wages" shall
include only the remuneration paid to an individual by an
employer during that period with respect to employment which
does not exceed $12,960. Notwithstanding any provision to the
contrary, the maximum amount includable as "wages" pursuant to
this Section shall not be less than $12,300 or greater than

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$12,960 with respect to any calendar year after calendar year
2009 except calendar year 2012 and except as otherwise
provided in subsection A-1.
The remuneration paid to an individual by an employer with
respect to employment in another State or States, upon which
contributions were required of such employer under an
unemployment compensation law of such other State or States,
shall be included as a part of the remuneration herein
referred to. For the purposes of this subsection, any
employing unit which succeeds to the organization, trade, or
business, or to substantially all of the assets of another
employing unit, or to the organization, trade, or business, or
to substantially all of the assets of a distinct severable
portion of another employing unit, shall be treated as a
single unit with its predecessor for the calendar year in
which such succession occurs; any employing unit which is
owned or controlled by the same interests which own or control
another employing unit shall be treated as a single unit with
the unit so owned or controlled by such interests for any
calendar year throughout which such ownership or control
exists; and, with respect to any trade or business transfer
subject to subsection A of Section 1507.1, a transferee, as
defined in subsection G of Section 1507.1, shall be treated as
a single unit with the transferor, as defined in subsection G
of Section 1507.1, for the calendar year in which the transfer
occurs. This subsection applies only to Sections 1400, 1405A,

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and 1500.
A-1. If, by March 1, 2013, the payments attributable to
the changes to subsection A by this or any subsequent
amendatory Act of the 97th General Assembly do not equal or
exceed the loss to this State's account in the unemployment
trust fund as a result of Section 1506.5 and the changes made
to Section 1506.3 by this or any subsequent amendatory Act of
the 97th General Assembly, including unrealized interest,
then, with respect to calendar year 2013, the term "wages"
shall include only the remuneration paid to an individual by
an employer during that period with respect to employment
which does not exceed $13,560.
B. The amount of any payment (including any amount paid by
an employer for insurance or annuities, or into a fund, to
provide for any such payment), made to, or on behalf of, an
individual or any of his dependents under a plan or system
established by an employer which makes provision generally for
individuals performing services for him (or for such
individuals generally and their dependents) or for a class or
classes of such individuals (or for a class or classes of such
individuals and their dependents), on account of (1) sickness
or accident disability (except those sickness or accident
disability payments which would be includable as "wages" in
Section 3306(b)(2)(A) of the Federal Internal Revenue Code of
1954, in effect on January 1, 1985, such includable payments
to be attributable in such manner as provided by Section

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3306(b) of the Federal Internal Revenue Code of 1954, in
effect on January 1, 1985), or (2) medical or hospitalization
expenses in connection with sickness or accident disability,
or (3) death.
C. Any payment made to, or on behalf of, an employee or his
beneficiary which would be excluded from "wages" by
subparagraph (A), (B), (C), (D), (E), (F) or (G), of Section
3306(b)(5) of the Federal Internal Revenue Code of 1954, in
effect on January 1, 1985.
D. The amount of any payment on account of sickness or
accident disability, or medical or hospitalization expenses in
connection with sickness or accident disability, made by an
employer to, or on behalf of, an individual performing
services for him after the expiration of six calendar months
following the last calendar month in which the individual
performed services for such employer.
E. Remuneration paid in any medium other than cash by an
employing unit to an individual for service in agricultural
labor as defined in Section 214.
F. The amount of any supplemental payment made by an
employer to an individual performing services for him, other
than remuneration for services performed, under a shared work
plan approved by the Director pursuant to Section 407.1.
(Source: P.A. 97-1, eff. 3-31-11; 97-621, eff. 11-18-11.)
(820 ILCS 405/401) (from Ch. 48, par. 401)

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Sec. 401. Weekly Benefit Amount - Dependents' Allowances.
(I) If and only if funds from the State treasury are not
appropriated on or before January 31, 2023 that are dedicated
to pay all outstanding advances made to the State's account in
the Unemployment Trust Fund pursuant to Title XII of the
federal Social Security Act, then this Part (I) is inoperative
retroactive to January 1, 2023.
A. With respect to any week beginning in a benefit year
beginning prior to January 4, 2004, an individual's weekly
benefit amount shall be an amount equal to the weekly benefit
amount as defined in the provisions of this Act as amended and
in effect on November 18, 2011.
B. 1. With respect to any benefit year beginning on or
after January 4, 2004 and before January 6, 2008, an
individual's weekly benefit amount shall be 48% of his or her
prior average weekly wage, rounded (if not already a multiple
of one dollar) to the next higher dollar; provided, however,
that the weekly benefit amount cannot exceed the maximum
weekly benefit amount and cannot be less than $51. Except as
otherwise provided in this Section, with respect to any
benefit year beginning on or after January 6, 2008, an
individual's weekly benefit amount shall be 47% of his or her
prior average weekly wage, rounded (if not already a multiple
of one dollar) to the next higher dollar; provided, however,
that the weekly benefit amount cannot exceed the maximum
weekly benefit amount and cannot be less than $51. With

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respect to any benefit year beginning on or after January 1,
2025 2023 and before January 1, 2026 2024, an individual's
weekly benefit amount shall be 40.6% 42.4% of his or her prior
average weekly wage, rounded (if not already a multiple of one
dollar) to the next higher dollar; provided, however, that the
weekly benefit amount cannot exceed the maximum weekly benefit
amount and cannot be less than $51.
2. For the purposes of this subsection:
An individual's "prior average weekly wage" means the
total wages for insured work paid to that individual during
the 2 calendar quarters of his base period in which such total
wages were highest, divided by 26. If the quotient is not
already a multiple of one dollar, it shall be rounded to the
nearest dollar; however if the quotient is equally near 2
multiples of one dollar, it shall be rounded to the higher
multiple of one dollar.
"Determination date" means June 1 and December 1 of each
calendar year except that, for the purposes of this Act only,
there shall be no June 1 determination date in any year.
"Determination period" means, with respect to each June 1
determination date, the 12 consecutive calendar months ending
on the immediately preceding December 31 and, with respect to
each December 1 determination date, the 12 consecutive
calendar months ending on the immediately preceding June 30.
"Benefit period" means the 12 consecutive calendar month
period beginning on the first day of the first calendar month

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immediately following a determination date, except that, with
respect to any calendar year in which there is a June 1
determination date, "benefit period" shall mean the 6
consecutive calendar month period beginning on the first day
of the first calendar month immediately following the
preceding December 1 determination date and the 6 consecutive
calendar month period beginning on the first day of the first
calendar month immediately following the June 1 determination
date.
"Gross wages" means all the wages paid to individuals
during the determination period immediately preceding a
determination date for insured work, and reported to the
Director by employers prior to the first day of the third
calendar month preceding that date.
"Covered employment" for any calendar month means the
total number of individuals, as determined by the Director,
engaged in insured work at mid-month.
"Average monthly covered employment" means one-twelfth of
the sum of the covered employment for the 12 months of a
determination period.
"Statewide average annual wage" means the quotient,
obtained by dividing gross wages by average monthly covered
employment for the same determination period, rounded (if not
already a multiple of one cent) to the nearest cent.
"Statewide average weekly wage" means the quotient,
obtained by dividing the statewide average annual wage by 52,

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rounded (if not already a multiple of one cent) to the nearest
cent. Notwithstanding any provision of this Section to the
contrary, the statewide average weekly wage for any benefit
period prior to calendar year 2012 shall be as determined by
the provisions of this Act as amended and in effect on November
18, 2011. Notwithstanding any provisions of this Section to
the contrary, the statewide average weekly wage for the
benefit period of calendar year 2012 shall be $856.55 and for
each calendar year thereafter, the statewide average weekly
wage shall be the statewide average weekly wage, as determined
in accordance with this sentence, for the immediately
preceding benefit period plus (or minus) an amount equal to
the percentage change in the statewide average weekly wage, as
computed in accordance with the first sentence of this
paragraph, between the 2 immediately preceding benefit
periods, multiplied by the statewide average weekly wage, as
determined in accordance with this sentence, for the
immediately preceding benefit period. However, for purposes of
the Workers' Compensation Act, the statewide average weekly
wage will be computed using June 1 and December 1
determination dates of each calendar year and such
determination shall not be subject to the limitation of the
statewide average weekly wage as computed in accordance with
the preceding sentence of this paragraph.
With respect to any week beginning in a benefit year
beginning prior to January 4, 2004, "maximum weekly benefit

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amount" with respect to each week beginning within a benefit
period shall be as defined in the provisions of this Act as
amended and in effect on November 18, 2011.
With respect to any benefit year beginning on or after
January 4, 2004 and before January 6, 2008, "maximum weekly
benefit amount" with respect to each week beginning within a
benefit period means 48% of the statewide average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar.
Except as otherwise provided in this Section, with respect
to any benefit year beginning on or after January 6, 2008,
"maximum weekly benefit amount" with respect to each week
beginning within a benefit period means 47% of the statewide
average weekly wage, rounded (if not already a multiple of one
dollar) to the next higher dollar.
With respect to any benefit year beginning on or after
January 1, 2025 2023 and before January 1, 2026 2024, "maximum
weekly benefit amount" with respect to each week beginning
within a benefit period means 40.6% 42.4% of the statewide
average weekly wage, rounded (if not already a multiple of one
dollar) to the next higher dollar.
C. With respect to any week beginning in a benefit year
beginning prior to January 4, 2004, an individual's
eligibility for a dependent allowance with respect to a
nonworking spouse or one or more dependent children shall be
as defined by the provisions of this Act as amended and in

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effect on November 18, 2011.
With respect to any benefit year beginning on or after
January 4, 2004 and before January 6, 2008, an individual to
whom benefits are payable with respect to any week shall, in
addition to those benefits, be paid, with respect to such
week, as follows: in the case of an individual with a
nonworking spouse, 9% of his or her prior average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar, provided, that the total amount payable to the
individual with respect to a week shall not exceed 57% of the
statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar; and in the
case of an individual with a dependent child or dependent
children, 17.2% of his or her prior average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar, provided that the total amount payable to the
individual with respect to a week shall not exceed 65.2% of the
statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar.
With respect to any benefit year beginning on or after
January 6, 2008 and before January 1, 2010, an individual to
whom benefits are payable with respect to any week shall, in
addition to those benefits, be paid, with respect to such
week, as follows: in the case of an individual with a
nonworking spouse, 9% of his or her prior average weekly wage,
rounded (if not already a multiple of one dollar) to the next

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higher dollar, provided, that the total amount payable to the
individual with respect to a week shall not exceed 56% of the
statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar; and in the
case of an individual with a dependent child or dependent
children, 18.2% of his or her prior average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar, provided that the total amount payable to the
individual with respect to a week shall not exceed 65.2% of the
statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar.
The additional amount paid pursuant to this subsection in
the case of an individual with a dependent child or dependent
children shall be referred to as the "dependent child
allowance", and the percentage rate by which an individual's
prior average weekly wage is multiplied pursuant to this
subsection to calculate the dependent child allowance shall be
referred to as the "dependent child allowance rate".
Except as otherwise provided in this Section, with respect
to any benefit year beginning on or after January 1, 2010, an
individual to whom benefits are payable with respect to any
week shall, in addition to those benefits, be paid, with
respect to such week, as follows: in the case of an individual
with a nonworking spouse, the greater of (i) 9% of his or her
prior average weekly wage, rounded (if not already a multiple
of one dollar) to the next higher dollar, or (ii) $15, provided

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that the total amount payable to the individual with respect
to a week shall not exceed 56% of the statewide average weekly
wage, rounded (if not already a multiple of one dollar) to the
next higher dollar; and in the case of an individual with a
dependent child or dependent children, the greater of (i) the
product of the dependent child allowance rate multiplied by
his or her prior average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar, or (ii) the
lesser of $50 or 50% of his or her weekly benefit amount,
rounded (if not already a multiple of one dollar) to the next
higher dollar, provided that the total amount payable to the
individual with respect to a week shall not exceed the product
of the statewide average weekly wage multiplied by the sum of
47% plus the dependent child allowance rate, rounded (if not
already a multiple of one dollar) to the next higher dollar.
With respect to any benefit year beginning on or after
January 1, 2025 2023 and before January 1, 2026 2024, an
individual to whom benefits are payable with respect to any
week shall, in addition to those benefits, be paid, with
respect to such week, as follows: in the case of an individual
with a nonworking spouse, the greater of (i) 9% of his or her
prior average weekly wage, rounded (if not already a multiple
of one dollar) to the next higher dollar, or (ii) $15, provided
that the total amount payable to the individual with respect
to a week shall not exceed 49.6% 51.4% of the statewide average
weekly wage, rounded (if not already a multiple of one dollar)

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to the next higher dollar; and in the case of an individual
with a dependent child or dependent children, the greater of
(i) the product of the dependent child allowance rate
multiplied by his or her prior average weekly wage, rounded
(if not already a multiple of one dollar) to the next higher
dollar, or (ii) the lesser of $50 or 50% of his or her weekly
benefit amount, rounded (if not already a multiple of one
dollar) to the next higher dollar, provided that the total
amount payable to the individual with respect to a week shall
not exceed the product of the statewide average weekly wage
multiplied by the sum of 40.6% 42.4% plus the dependent child
allowance rate, rounded (if not already a multiple of one
dollar) to the next higher dollar.
With respect to each benefit year beginning after calendar
year 2012, the dependent child allowance rate shall be the sum
of the allowance adjustment applicable pursuant to Section
1400.1 to the calendar year in which the benefit year begins,
plus the dependent child allowance rate with respect to each
benefit year beginning in the immediately preceding calendar
year, except as otherwise provided in this subsection. The
dependent child allowance rate with respect to each benefit
year beginning in calendar year 2010 shall be 17.9%. The
dependent child allowance rate with respect to each benefit
year beginning in calendar year 2011 shall be 17.4%. The
dependent child allowance rate with respect to each benefit
year beginning in calendar year 2012 shall be 17.0% and, with

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respect to each benefit year beginning after calendar year
2012, shall not be less than 17.0% or greater than 17.9%.
For the purposes of this subsection:
"Dependent" means a child or a nonworking spouse.
"Child" means a natural child, stepchild, or adopted child
of an individual claiming benefits under this Act or a child
who is in the custody of any such individual by court order,
for whom the individual is supplying and, for at least 90
consecutive days (or for the duration of the parental
relationship if it has existed for less than 90 days)
immediately preceding any week with respect to which the
individual has filed a claim, has supplied more than one-half
the cost of support, or has supplied at least 1/4 of the cost
of support if the individual and the other parent, together,
are supplying and, during the aforesaid period, have supplied
more than one-half the cost of support, and are, and were
during the aforesaid period, members of the same household;
and who, on the first day of such week (a) is under 18 years of
age, or (b) is, and has been during the immediately preceding
90 days, unable to work because of illness or other
disability: provided, that no person who has been determined
to be a child of an individual who has been allowed benefits
with respect to a week in the individual's benefit year shall
be deemed to be a child of the other parent, and no other
person shall be determined to be a child of such other parent,
during the remainder of that benefit year.

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"Nonworking spouse" means the lawful husband or wife of an
individual claiming benefits under this Act, for whom more
than one-half the cost of support has been supplied by the
individual for at least 90 consecutive days (or for the
duration of the marital relationship if it has existed for
less than 90 days) immediately preceding any week with respect
to which the individual has filed a claim, but only if the
nonworking spouse is currently ineligible to receive benefits
under this Act by reason of the provisions of Section 500E.
An individual who was obligated by law to provide for the
support of a child or of a nonworking spouse for the aforesaid
period of 90 consecutive days, but was prevented by illness or
injury from doing so, shall be deemed to have provided more
than one-half the cost of supporting the child or nonworking
spouse for that period.
(II) This Part (II) becomes operative if and only if funds
from the State treasury are not appropriated on or before
January 31, 2023 that are dedicated to pay all outstanding
advances made to the State's account in the Unemployment Trust
Fund pursuant to Title XII of the federal Social Security Act.
If this Part (II) becomes operative, it is operative
retroactive to January 1, 2023.
A. With respect to any week beginning in a benefit year
beginning prior to January 4, 2004, an individual's weekly
benefit amount shall be an amount equal to the weekly benefit
amount as defined in the provisions of this Act as amended and

SB1698 Enrolled - 21 - LRB102 15409 LNS 20772 b
in effect on November 18, 2011.
B. 1. With respect to any benefit year beginning on or
after January 4, 2004 and before January 6, 2008, an
individual's weekly benefit amount shall be 48% of his or her
prior average weekly wage, rounded (if not already a multiple
of one dollar) to the next higher dollar; provided, however,
that the weekly benefit amount cannot exceed the maximum
weekly benefit amount and cannot be less than $51. Except as
otherwise provided in this Section, with respect to any
benefit year beginning on or after January 6, 2008, an
individual's weekly benefit amount shall be 47% of his or her
prior average weekly wage, rounded (if not already a multiple
of one dollar) to the next higher dollar; provided, however,
that the weekly benefit amount cannot exceed the maximum
weekly benefit amount and cannot be less than $51. With
respect to any benefit year beginning on or after January 1,
2024 and before January 1, 2025, an individual's weekly
benefit amount shall be 40.6% of his or her prior average
weekly wage, rounded (if not already a multiple of one dollar)
to the next higher dollar; provided, however, that the weekly
benefit amount cannot exceed the maximum weekly benefit amount
and cannot be less than $51.
2. For the purposes of this subsection:
An individual's "prior average weekly wage" means the
total wages for insured work paid to that individual during
the 2 calendar quarters of his base period in which such total

SB1698 Enrolled - 22 - LRB102 15409 LNS 20772 b
wages were highest, divided by 26. If the quotient is not
already a multiple of one dollar, it shall be rounded to the
nearest dollar; however if the quotient is equally near 2
multiples of one dollar, it shall be rounded to the higher
multiple of one dollar.
"Determination date" means June 1 and December 1 of each
calendar year except that, for the purposes of this Act only,
there shall be no June 1 determination date in any year.
"Determination period" means, with respect to each June 1
determination date, the 12 consecutive calendar months ending
on the immediately preceding December 31 and, with respect to
each December 1 determination date, the 12 consecutive
calendar months ending on the immediately preceding June 30.
"Benefit period" means the 12 consecutive calendar month
period beginning on the first day of the first calendar month
immediately following a determination date, except that, with
respect to any calendar year in which there is a June 1
determination date, "benefit period" shall mean the 6
consecutive calendar month period beginning on the first day
of the first calendar month immediately following the
preceding December 1 determination date and the 6 consecutive
calendar month period beginning on the first day of the first
calendar month immediately following the June 1 determination
date.
"Gross wages" means all the wages paid to individuals
during the determination period immediately preceding a

SB1698 Enrolled - 23 - LRB102 15409 LNS 20772 b
determination date for insured work, and reported to the
Director by employers prior to the first day of the third
calendar month preceding that date.
"Covered employment" for any calendar month means the
total number of individuals, as determined by the Director,
engaged in insured work at mid-month.
"Average monthly covered employment" means one-twelfth of
the sum of the covered employment for the 12 months of a
determination period.
"Statewide average annual wage" means the quotient,
obtained by dividing gross wages by average monthly covered
employment for the same determination period, rounded (if not
already a multiple of one cent) to the nearest cent.
"Statewide average weekly wage" means the quotient,
obtained by dividing the statewide average annual wage by 52,
rounded (if not already a multiple of one cent) to the nearest
cent. Notwithstanding any provision of this Section to the
contrary, the statewide average weekly wage for any benefit
period prior to calendar year 2012 shall be as determined by
the provisions of this Act as amended and in effect on November
18, 2011. Notwithstanding any provisions of this Section to
the contrary, the statewide average weekly wage for the
benefit period of calendar year 2012 shall be $856.55 and for
each calendar year thereafter, the statewide average weekly
wage shall be the statewide average weekly wage, as determined
in accordance with this sentence, for the immediately

SB1698 Enrolled - 24 - LRB102 15409 LNS 20772 b
preceding benefit period plus (or minus) an amount equal to
the percentage change in the statewide average weekly wage, as
computed in accordance with the first sentence of this
paragraph, between the 2 immediately preceding benefit
periods, multiplied by the statewide average weekly wage, as
determined in accordance with this sentence, for the
immediately preceding benefit period. However, for purposes of
the Workers' Compensation Act, the statewide average weekly
wage will be computed using June 1 and December 1
determination dates of each calendar year and such
determination shall not be subject to the limitation of the
statewide average weekly wage as computed in accordance with
the preceding sentence of this paragraph.
With respect to any week beginning in a benefit year
beginning prior to January 4, 2004, "maximum weekly benefit
amount" with respect to each week beginning within a benefit
period shall be as defined in the provisions of this Act as
amended and in effect on November 18, 2011.
With respect to any benefit year beginning on or after
January 4, 2004 and before January 6, 2008, "maximum weekly
benefit amount" with respect to each week beginning within a
benefit period means 48% of the statewide average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar.
Except as otherwise provided in this Section, with respect
to any benefit year beginning on or after January 6, 2008,

SB1698 Enrolled - 25 - LRB102 15409 LNS 20772 b
"maximum weekly benefit amount" with respect to each week
beginning within a benefit period means 47% of the statewide
average weekly wage, rounded (if not already a multiple of one
dollar) to the next higher dollar.
With respect to any benefit year beginning on or after
January 1, 2024 and before January 1, 2025, "maximum weekly
benefit amount" with respect to each week beginning within a
benefit period means 40.6% of the statewide average weekly
wage, rounded (if not already a multiple of one dollar) to the
next higher dollar.
C. With respect to any week beginning in a benefit year
beginning prior to January 4, 2004, an individual's
eligibility for a dependent allowance with respect to a
nonworking spouse or one or more dependent children shall be
as defined by the provisions of this Act as amended and in
effect on November 18, 2011.
With respect to any benefit year beginning on or after
January 4, 2004 and before January 6, 2008, an individual to
whom benefits are payable with respect to any week shall, in
addition to those benefits, be paid, with respect to such
week, as follows: in the case of an individual with a
nonworking spouse, 9% of his or her prior average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar, provided, that the total amount payable to the
individual with respect to a week shall not exceed 57% of the
statewide average weekly wage, rounded (if not already a

SB1698 Enrolled - 26 - LRB102 15409 LNS 20772 b
multiple of one dollar) to the next higher dollar; and in the
case of an individual with a dependent child or dependent
children, 17.2% of his or her prior average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar, provided that the total amount payable to the
individual with respect to a week shall not exceed 65.2% of the
statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar.
With respect to any benefit year beginning on or after
January 6, 2008 and before January 1, 2010, an individual to
whom benefits are payable with respect to any week shall, in
addition to those benefits, be paid, with respect to such
week, as follows: in the case of an individual with a
nonworking spouse, 9% of his or her prior average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar, provided, that the total amount payable to the
individual with respect to a week shall not exceed 56% of the
statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar; and in the
case of an individual with a dependent child or dependent
children, 18.2% of his or her prior average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar, provided that the total amount payable to the
individual with respect to a week shall not exceed 65.2% of the
statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar.

SB1698 Enrolled - 27 - LRB102 15409 LNS 20772 b
The additional amount paid pursuant to this subsection in
the case of an individual with a dependent child or dependent
children shall be referred to as the "dependent child
allowance", and the percentage rate by which an individual's
prior average weekly wage is multiplied pursuant to this
subsection to calculate the dependent child allowance shall be
referred to as the "dependent child allowance rate".
Except as otherwise provided in this Section, with respect
to any benefit year beginning on or after January 1, 2010, an
individual to whom benefits are payable with respect to any
week shall, in addition to those benefits, be paid, with
respect to such week, as follows: in the case of an individual
with a nonworking spouse, the greater of (i) 9% of his or her
prior average weekly wage, rounded (if not already a multiple
of one dollar) to the next higher dollar, or (ii) $15, provided
that the total amount payable to the individual with respect
to a week shall not exceed 56% of the statewide average weekly
wage, rounded (if not already a multiple of one dollar) to the
next higher dollar; and in the case of an individual with a
dependent child or dependent children, the greater of (i) the
product of the dependent child allowance rate multiplied by
his or her prior average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar, or (ii) the
lesser of $50 or 50% of his or her weekly benefit amount,
rounded (if not already a multiple of one dollar) to the next
higher dollar, provided that the total amount payable to the

SB1698 Enrolled - 28 - LRB102 15409 LNS 20772 b
individual with respect to a week shall not exceed the product
of the statewide average weekly wage multiplied by the sum of
47% plus the dependent child allowance rate, rounded (if not
already a multiple of one dollar) to the next higher dollar.
With respect to any benefit year beginning on or after
January 1, 2024 and before January 1, 2025, an individual to
whom benefits are payable with respect to any week shall, in
addition to those benefits, be paid, with respect to such
week, as follows: in the case of an individual with a
nonworking spouse, the greater of (i) 9% of his or her prior
average weekly wage, rounded (if not already a multiple of one
dollar) to the next higher dollar, or (ii) $15, provided that
the total amount payable to the individual with respect to a
week shall not exceed 49.6% of the statewide average weekly
wage, rounded (if not already a multiple of one dollar) to the
next higher dollar; and in the case of an individual with a
dependent child or dependent children, the greater of (i) the
product of the dependent child allowance rate multiplied by
his or her prior average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar, or (ii) the
lesser of $50 or 50% of his or her weekly benefit amount,
rounded (if not already a multiple of one dollar) to the next
higher dollar, provided that the total amount payable to the
individual with respect to a week shall not exceed the product
of the statewide average weekly wage multiplied by the sum of
40.6% plus the dependent child allowance rate, rounded (if not

SB1698 Enrolled - 29 - LRB102 15409 LNS 20772 b
already a multiple of one dollar) to the next higher dollar.
With respect to each benefit year beginning after calendar
year 2012, the dependent child allowance rate shall be the sum
of the allowance adjustment applicable pursuant to Section
1400.1 to the calendar year in which the benefit year begins,
plus the dependent child allowance rate with respect to each
benefit year beginning in the immediately preceding calendar
year, except as otherwise provided in this subsection. The
dependent child allowance rate with respect to each benefit
year beginning in calendar year 2010 shall be 17.9%. The
dependent child allowance rate with respect to each benefit
year beginning in calendar year 2011 shall be 17.4%. The
dependent child allowance rate with respect to each benefit
year beginning in calendar year 2012 shall be 17.0% and, with
respect to each benefit year beginning after calendar year
2012, shall not be less than 17.0% or greater than 17.9%.
For the purposes of this subsection:
"Dependent" means a child or a nonworking spouse.
"Child" means a natural child, stepchild, or adopted child
of an individual claiming benefits under this Act or a child
who is in the custody of any such individual by court order,
for whom the individual is supplying and, for at least 90
consecutive days (or for the duration of the parental
relationship if it has existed for less than 90 days)
immediately preceding any week with respect to which the
individual has filed a claim, has supplied more than one-half

SB1698 Enrolled - 30 - LRB102 15409 LNS 20772 b
the cost of support, or has supplied at least 1/4 of the cost
of support if the individual and the other parent, together,
are supplying and, during the aforesaid period, have supplied
more than one-half the cost of support, and are, and were
during the aforesaid period, members of the same household;
and who, on the first day of such week (a) is under 18 years of
age, or (b) is, and has been during the immediately preceding
90 days, unable to work because of illness or other
disability: provided, that no person who has been determined
to be a child of an individual who has been allowed benefits
with respect to a week in the individual's benefit year shall
be deemed to be a child of the other parent, and no other
person shall be determined to be a child of such other parent,
during the remainder of that benefit year.
"Nonworking spouse" means the lawful husband or wife of an
individual claiming benefits under this Act, for whom more
than one-half the cost of support has been supplied by the
individual for at least 90 consecutive days (or for the
duration of the marital relationship if it has existed for
less than 90 days) immediately preceding any week with respect
to which the individual has filed a claim, but only if the
nonworking spouse is currently ineligible to receive benefits
under this Act by reason of the provisions of Section 500E.
An individual who was obligated by law to provide for the
support of a child or of a nonworking spouse for the aforesaid
period of 90 consecutive days, but was prevented by illness or

SB1698 Enrolled - 31 - LRB102 15409 LNS 20772 b
injury from doing so, shall be deemed to have provided more
than one-half the cost of supporting the child or nonworking
spouse for that period.
(Source: P.A. 101-423, eff. 1-1-20; 101-633, eff. 6-5-20;
102-671, eff. 11-30-21; 102-700, eff. 4-19-22.)
(820 ILCS 405/403) (from Ch. 48, par. 403)
Sec. 403. Maximum total amount of benefits.
(I) If and only if funds from the State treasury are not
appropriated on or before January 31, 2023 that are dedicated
to pay all outstanding advances made to the State's account in
the Unemployment Trust Fund pursuant to Title XII of the
federal Social Security Act, then this Part (I) is inoperative
retroactive to January 1, 2023.
A. With respect to any benefit year beginning prior to
September 30, 1979, any otherwise eligible individual shall be
entitled, during such benefit year, to a maximum total amount
of benefits as shall be determined in the manner set forth in
this Act as amended and in effect on November 9, 1977.
B. With respect to any benefit year beginning on or after
September 30, 1979, except as otherwise provided in this
Section, any otherwise eligible individual shall be entitled,
during such benefit year, to a maximum total amount of
benefits equal to 26 times his or her weekly benefit amount
plus dependents' allowances, or to the total wages for insured
work paid to such individual during the individual's base

SB1698 Enrolled - 32 - LRB102 15409 LNS 20772 b
period, whichever amount is smaller. With respect to any
benefit year beginning in calendar year 2012, any otherwise
eligible individual shall be entitled, during such benefit
year, to a maximum total amount of benefits equal to 25 times
his or her weekly benefit amount plus dependents' allowances,
or to the total wages for insured work paid to such individual
during the individual's base period, whichever amount is
smaller. With respect to any benefit year beginning on or
after January 1, 2025 2023 and before January 1, 2026 2024, any
otherwise eligible individual shall be entitled, during such
benefit year, to a maximum total amount of benefits equal to 23
24 times his or her weekly benefit amount plus dependents'
allowances, or to the total wages for insured work paid to such
individual during the individual's base period, whichever
amount is smaller.
(II) This Part (II) becomes operative if and only if funds
from the State treasury are not appropriated on or before
January 31, 2023 that are dedicated to pay all outstanding
advances made to the State's account in the Unemployment Trust
Fund pursuant to Title XII of the federal Social Security Act.
If this Part (II) becomes operative, it is operative
retroactive to January 1, 2023.
A. With respect to any benefit year beginning prior to
September 30, 1979, any otherwise eligible individual shall be
entitled, during such benefit year, to a maximum total amount
of benefits as shall be determined in the manner set forth in

SB1698 Enrolled - 33 - LRB102 15409 LNS 20772 b
this Act as amended and in effect on November 9, 1977.
B. With respect to any benefit year beginning on or after
September 30, 1979, except as otherwise provided in this
Section, any otherwise eligible individual shall be entitled,
during such benefit year, to a maximum total amount of
benefits equal to 26 times his or her weekly benefit amount
plus dependents' allowances, or to the total wages for insured
work paid to such individual during the individual's base
period, whichever amount is smaller. With respect to any
benefit year beginning in calendar year 2012, any otherwise
eligible individual shall be entitled, during such benefit
year, to a maximum total amount of benefits equal to 25 times
his or her weekly benefit amount plus dependents' allowances,
or to the total wages for insured work paid to such individual
during the individual's base period, whichever amount is
smaller. With respect to any benefit year beginning on or
after January 1, 2024 and before January 1, 2025, any
otherwise eligible individual shall be entitled, during such
benefit year, to a maximum total amount of benefits equal to 23
times his or her weekly benefit amount plus dependents'
allowances, or to the total wages for insured work paid to such
individual during the individual's base period, whichever
amount is smaller.
(Source: P.A. 101-423, eff. 1-1-20; 102-671, eff. 11-30-21;
102-700, eff. 4-19-22.)

SB1698 Enrolled - 34 - LRB102 15409 LNS 20772 b
(820 ILCS 405/1400.1)
Sec. 1400.1. Solvency Adjustments. (I) If and only if
funds from the State treasury are not appropriated on or
before January 31, 2023 that are dedicated to pay all
outstanding advances made to the State's account in the
Unemployment Trust Fund pursuant to Title XII of the federal
Social Security Act, then this Part (I) is inoperative
retroactive to January 1, 2023.
As used in this Section, "prior year's trust fund balance"
means the net amount standing to the credit of this State's
account in the unemployment trust fund (less all outstanding
advances to that account, including but not limited to
advances pursuant to Title XII of the federal Social Security
Act) as of June 30 of the immediately preceding calendar year.
The wage base adjustment, rate adjustment, and allowance
adjustment applicable to any calendar year prior to 2023 shall
be as determined pursuant to this Section as in effect prior to
the effective date of this amendatory Act of the 102nd General
Assembly.
The wage base adjustment, rate adjustment, and allowance
adjustment applicable to any calendar year after calendar year
2023 and each calendar year thereafter 2009 shall be as
follows:
If the prior year's trust fund balance is less than
$525,000,000 $300,000,000, the wage base adjustment shall
be $220, the rate adjustment shall be 0.05%, and the

SB1698 Enrolled - 35 - LRB102 15409 LNS 20772 b
allowance adjustment shall be -0.3% absolute.
If the prior year's trust fund balance is equal to or
greater than $525,000,000 $300,000,000 but less than
$1,225,000,000 $700,000,000, the wage base adjustment
shall be $150, the rate adjustment shall be 0.025%, and
the allowance adjustment shall be -0.2% absolute.
If the prior year's trust fund balance is equal to or
greater than $1,225,000,000 $700,000,000 but less than
$1,750,000,000 $1,000,000,000, the wage base adjustment
shall be $75, the rate adjustment shall be 0, and the
allowance adjustment shall be -0.1% absolute.
If the prior year's trust fund balance is equal to or
greater than $1,750,000,000 $1,000,000,000 but less than
$2,275,000,000 $1,300,000,000, the wage base adjustment
shall be -$75, the rate adjustment shall be 0, and the
allowance adjustment shall be 0.1% absolute.
If the prior year's trust fund balance is equal to or
greater than $2,275,000,000 $1,300,000,000 but less than
$2,975,000,000 $1,700,000,000, the wage base adjustment
shall be -$150, the rate adjustment shall be -0.025%, and
the allowance adjustment shall be 0.2% absolute.
If the prior year's trust fund balance is equal to or
greater than $2,975,000,000 $1,700,000,000, the wage base
adjustment shall be -$220, the rate adjustment shall be -
0.05%, and the allowance adjustment shall be 0.3%
absolute.

SB1698 Enrolled - 36 - LRB102 15409 LNS 20772 b
(II) This Part (II) becomes operative if and only if funds
from the State treasury are not appropriated on or before
January 31, 2023 that are dedicated to pay all outstanding
advances made to the State's account in the Unemployment Trust
Fund pursuant to Title XII of the federal Social Security Act.
If this Part (II) becomes operative, it is operative
retroactive to January 1, 2023.
As used in this Section, "prior year's trust fund balance"
means the net amount standing to the credit of this State's
account in the unemployment trust fund (less all outstanding
advances to that account, including but not limited to
advances pursuant to Title XII of the federal Social Security
Act) as of June 30 of the immediately preceding calendar year.
The wage base adjustment, rate adjustment, and allowance
adjustment applicable to any calendar year after calendar year
2009 shall be as follows:
If the prior year's trust fund balance is less than
$300,000,000, the wage base adjustment shall be $220, the
rate adjustment shall be 0.05%, and the allowance
adjustment shall be -0.3% absolute.
If the prior year's trust fund balance is equal to or
greater than $300,000,000 but less than $700,000,000, the
wage base adjustment shall be $150, the rate adjustment
shall be 0.025%, and the allowance adjustment shall be -
0.2% absolute.
If the prior year's trust fund balance is equal to or

SB1698 Enrolled - 37 - LRB102 15409 LNS 20772 b
greater than $700,000,000 but less than $1,000,000,000,
the wage base adjustment shall be $75, the rate adjustment
shall be 0, and the allowance adjustment shall be -0.1%
absolute.
If the prior year's trust fund balance is equal to or
greater than $1,000,000,000 but less than $1,300,000,000,
the wage base adjustment shall be -$75, the rate
adjustment shall be 0, and the allowance adjustment shall
be 0.1% absolute.
If the prior year's trust fund balance is equal to or
greater than $1,300,000,000 but less than $1,700,000,000,
the wage base adjustment shall be -$150, the rate
adjustment shall be -0.025%, and the allowance adjustment
shall be 0.2% absolute.
If the prior year's trust fund balance is equal to or
greater than $1,700,000,000, the wage base adjustment
shall be -$220, the rate adjustment shall be -0.05%, and
the allowance adjustment shall be 0.3% absolute.
(Source: P.A. 93-634, eff. 1-1-04.)
(820 ILCS 405/1505) (from Ch. 48, par. 575)
Sec. 1505. Adjustment of state experience factor. (I)
If and only if funds from the State treasury are not
appropriated on or before January 31, 2023 that are dedicated
to pay all outstanding advances made to the State's account in
the Unemployment Trust Fund pursuant to Title XII of the

SB1698 Enrolled - 38 - LRB102 15409 LNS 20772 b
federal Social Security Act, then this Part (I) is inoperative
retroactive to January 1, 2023.
The state experience factor shall be adjusted in accordance
with the following provisions:
A. For calendar years prior to 1988, the state experience
factor shall be adjusted in accordance with the provisions of
this Act as amended and in effect on November 18, 2011.
B. (Blank).
C. For calendar year 1988 and each calendar year
thereafter, for which the state experience factor is being
determined.
1. For every $50,000,000 (or fraction thereof) by
which the adjusted trust fund balance falls below the
target balance set forth in this subsection, the state
experience factor for the succeeding year shall be
increased one percent absolute.
For every $50,000,000 (or fraction thereof) by which
the adjusted trust fund balance exceeds the target balance
set forth in this subsection, the state experience factor
for the succeeding year shall be decreased by one percent
absolute.
The target balance in each calendar year prior to 2003
is $750,000,000. The target balance in calendar year 2003
is $920,000,000. The target balance in calendar year 2004
is $960,000,000. The target balance in calendar year 2005
and each calendar year through 2022 thereafter is

SB1698 Enrolled - 39 - LRB102 15409 LNS 20772 b
$1,000,000,000. The target balance in calendar year 2023
and each calendar year thereafter is $1,750,000,000.
2. For the purposes of this subsection:
"Net trust fund balance" is the amount standing to the
credit of this State's account in the unemployment trust
fund as of June 30 of the calendar year immediately
preceding the year for which a state experience factor is
being determined.
"Adjusted trust fund balance" is the net trust fund
balance minus the sum of the benefit reserves for fund
building for July 1, 1987 through June 30 of the year prior
to the year for which the state experience factor is being
determined. The adjusted trust fund balance shall not be
less than zero. If the preceding calculation results in a
number which is less than zero, the amount by which it is
less than zero shall reduce the sum of the benefit
reserves for fund building for subsequent years.
For the purpose of determining the state experience
factor for 1989 and for each calendar year thereafter, the
following "benefit reserves for fund building" shall apply
for each state experience factor calculation in which that
12 month period is applicable:
a. For the 12 month period ending on June 30, 1988,
the "benefit reserve for fund building" shall be
8/104th of the total benefits paid from January 1,
1988 through June 30, 1988.

SB1698 Enrolled - 40 - LRB102 15409 LNS 20772 b
b. For the 12 month period ending on June 30, 1989,
the "benefit reserve for fund building" shall be the
sum of:
i. 8/104ths of the total benefits paid from
July 1, 1988 through December 31, 1988, plus
ii. 4/108ths of the total benefits paid from
January 1, 1989 through June 30, 1989.
c. For the 12 month period ending on June 30, 1990,
the "benefit reserve for fund building" shall be
4/108ths of the total benefits paid from July 1, 1989
through December 31, 1989.
d. For 1992 and for each calendar year thereafter,
the "benefit reserve for fund building" for the 12
month period ending on June 30, 1991 and for each
subsequent 12 month period shall be zero.
3. Notwithstanding the preceding provisions of this
subsection, for calendar years 1988 through 2003, the
state experience factor shall not be increased or
decreased by more than 15 percent absolute.
D. Notwithstanding the provisions of subsection C, the
adjusted state experience factor:
1. Shall be 111 percent for calendar year 1988;
2. Shall not be less than 75 percent nor greater than
135 percent for calendar years 1989 through 2003; and
shall not be less than 75% nor greater than 150% for
calendar year 2004 and each calendar year thereafter, not

SB1698 Enrolled - 41 - LRB102 15409 LNS 20772 b
counting any increase pursuant to subsection D-1, D-2, or
D-3;
3. Shall not be decreased by more than 5 percent
absolute for any calendar year, beginning in calendar year
1989 and through calendar year 1992, by more than 6%
absolute for calendar years 1993 through 1995, by more
than 10% absolute for calendar years 1999 through 2003 and
by more than 12% absolute for calendar year 2004 and each
calendar year thereafter, from the adjusted state
experience factor of the calendar year preceding the
calendar year for which the adjusted state experience
factor is being determined;
4. Shall not be increased by more than 15% absolute
for calendar year 1993, by more than 14% absolute for
calendar years 1994 and 1995, by more than 10% absolute
for calendar years 1999 through 2003 and by more than 16%
absolute for calendar year 2004 and each calendar year
thereafter, from the adjusted state experience factor for
the calendar year preceding the calendar year for which
the adjusted state experience factor is being determined;
5. Shall be 100% for calendar years 1996, 1997, and
1998.
D-1. The adjusted state experience factor for each of
calendar years 2013 through 2015 shall be increased by 5%
absolute above the adjusted state experience factor as
calculated without regard to this subsection. The adjusted

SB1698 Enrolled - 42 - LRB102 15409 LNS 20772 b
state experience factor for each of calendar years 2016
through 2018 shall be increased by 6% absolute above the
adjusted state experience factor as calculated without regard
to this subsection. The increase in the adjusted state
experience factor for calendar year 2018 pursuant to this
subsection shall not be counted for purposes of applying
paragraph 3 or 4 of subsection D to the calculation of the
adjusted state experience factor for calendar year 2019.
D-2. (Blank).
D-3. The adjusted state experience factor for calendar
year 2025 2023 shall be increased by 20% 16% absolute above the
adjusted state experience factor as calculated without regard
to this subsection. The increase in the adjusted state
experience factor for calendar year 2025 2023 pursuant to this
subsection shall not be counted for purposes of applying
paragraph 3 or 4 of subsection D to the calculation of the
adjusted state experience factor for calendar year 2026 2024.
D-4. If and only if an appropriation as set forth in
subsection B of Part (I) of Section 2101.1 is made, the
adjusted state experience factor for calendar years beginning
in 2024 shall be increased by 3% absolute above the adjusted
state experience factor as calculated without regard to this
subsection or subsection D-3. The increase in the state
experience factor provided for in this subsection shall not be
counted for purposes of applying paragraph 3 or 4 of
subsection D to the calculation of the adjusted state

SB1698 Enrolled - 43 - LRB102 15409 LNS 20772 b
experience factor for the following calendar year. This
subsection shall cease to be operative beginning January 1 of
the calendar year following the calendar year in which the
total amount of the transfers of funds provided for in
subsection B of Part (I) of Section 2101.1 equals the total
amount of the appropriation.
E. The amount standing to the credit of this State's
account in the unemployment trust fund as of June 30 shall be
deemed to include as part thereof (a) any amount receivable on
that date from any Federal governmental agency, or as a
payment in lieu of contributions under the provisions of
Sections 1403 and 1405 B and paragraph 2 of Section 302C, in
reimbursement of benefits paid to individuals, and (b) amounts
credited by the Secretary of the Treasury of the United States
to this State's account in the unemployment trust fund
pursuant to Section 903 of the Federal Social Security Act, as
amended, including any such amounts which have been
appropriated by the General Assembly in accordance with the
provisions of Section 2100 B for expenses of administration,
except any amounts which have been obligated on or before that
date pursuant to such appropriation.
(II) This Part (II) becomes operative if and only if funds
from the State treasury are not appropriated on or before
January 31, 2023 that are dedicated to pay all outstanding
advances made to the State's account in the Unemployment Trust
Fund pursuant to Title XII of the federal Social Security Act.

SB1698 Enrolled - 44 - LRB102 15409 LNS 20772 b
If this Part (II) becomes operative, it is operative
retroactive to January 1, 2023.
The state experience factor shall be adjusted in accordance
with the following provisions:
A. For calendar years prior to 1988, the state experience
factor shall be adjusted in accordance with the provisions of
this Act as amended and in effect on November 18, 2011.
B. (Blank).
C. For calendar year 1988 and each calendar year
thereafter, for which the state experience factor is being
determined.
1. For every $50,000,000 (or fraction thereof) by
which the adjusted trust fund balance falls below the
target balance set forth in this subsection, the state
experience factor for the succeeding year shall be
increased one percent absolute.
For every $50,000,000 (or fraction thereof) by which
the adjusted trust fund balance exceeds the target balance
set forth in this subsection, the state experience factor
for the succeeding year shall be decreased by one percent
absolute.
The target balance in each calendar year prior to 2003
is $750,000,000. The target balance in calendar year 2003
is $920,000,000. The target balance in calendar year 2004
is $960,000,000. The target balance in calendar year 2005
and each calendar year thereafter is $1,000,000,000.

SB1698 Enrolled - 45 - LRB102 15409 LNS 20772 b
2. For the purposes of this subsection:
"Net trust fund balance" is the amount standing to the
credit of this State's account in the unemployment trust
fund as of June 30 of the calendar year immediately
preceding the year for which a state experience factor is
being determined.
"Adjusted trust fund balance" is the net trust fund
balance minus the sum of the benefit reserves for fund
building for July 1, 1987 through June 30 of the year prior
to the year for which the state experience factor is being
determined. The adjusted trust fund balance shall not be
less than zero. If the preceding calculation results in a
number which is less than zero, the amount by which it is
less than zero shall reduce the sum of the benefit
reserves for fund building for subsequent years.
For the purpose of determining the state experience
factor for 1989 and for each calendar year thereafter, the
following "benefit reserves for fund building" shall apply
for each state experience factor calculation in which that
12 month period is applicable:
a. For the 12 month period ending on June 30, 1988,
the "benefit reserve for fund building" shall be
8/104th of the total benefits paid from January 1,
1988 through June 30, 1988.
b. For the 12 month period ending on June 30, 1989,
the "benefit reserve for fund building" shall be the

SB1698 Enrolled - 46 - LRB102 15409 LNS 20772 b
sum of:
i. 8/104ths of the total benefits paid from
July 1, 1988 through December 31, 1988, plus
ii. 4/108ths of the total benefits paid from
January 1, 1989 through June 30, 1989.
c. For the 12 month period ending on June 30, 1990,
the "benefit reserve for fund building" shall be
4/108ths of the total benefits paid from July 1, 1989
through December 31, 1989.
d. For 1992 and for each calendar year thereafter,
the "benefit reserve for fund building" for the 12
month period ending on June 30, 1991 and for each
subsequent 12 month period shall be zero.
3. Notwithstanding the preceding provisions of this
subsection, for calendar years 1988 through 2003, the
state experience factor shall not be increased or
decreased by more than 15 percent absolute.
D. Notwithstanding the provisions of subsection C, the
adjusted state experience factor:
1. Shall be 111 percent for calendar year 1988;
2. Shall not be less than 75 percent nor greater than
135 percent for calendar years 1989 through 2003; and
shall not be less than 75% nor greater than 150% for
calendar year 2004 and each calendar year thereafter, not
counting any increase pursuant to subsection D-1, D-2, or
D-3;

SB1698 Enrolled - 47 - LRB102 15409 LNS 20772 b
3. Shall not be decreased by more than 5 percent
absolute for any calendar year, beginning in calendar year
1989 and through calendar year 1992, by more than 6%
absolute for calendar years 1993 through 1995, by more
than 10% absolute for calendar years 1999 through 2003 and
by more than 12% absolute for calendar year 2004 and each
calendar year thereafter, from the adjusted state
experience factor of the calendar year preceding the
calendar year for which the adjusted state experience
factor is being determined;
4. Shall not be increased by more than 15% absolute
for calendar year 1993, by more than 14% absolute for
calendar years 1994 and 1995, by more than 10% absolute
for calendar years 1999 through 2003 and by more than 16%
absolute for calendar year 2004 and each calendar year
thereafter, from the adjusted state experience factor for
the calendar year preceding the calendar year for which
the adjusted state experience factor is being determined;
5. Shall be 100% for calendar years 1996, 1997, and
1998.
D-1. The adjusted state experience factor for each of
calendar years 2013 through 2015 shall be increased by 5%
absolute above the adjusted state experience factor as
calculated without regard to this subsection. The adjusted
state experience factor for each of calendar years 2016
through 2018 shall be increased by 6% absolute above the

SB1698 Enrolled - 48 - LRB102 15409 LNS 20772 b
adjusted state experience factor as calculated without regard
to this subsection. The increase in the adjusted state
experience factor for calendar year 2018 pursuant to this
subsection shall not be counted for purposes of applying
paragraph 3 or 4 of subsection D to the calculation of the
adjusted state experience factor for calendar year 2019.
D-2. (Blank).
D-3. The adjusted state experience factor for calendar
year 2024 shall be increased by 20% absolute above the
adjusted state experience factor as calculated without regard
to this subsection. The increase in the adjusted state
experience factor for calendar year 2024 pursuant to this
subsection shall not be counted for purposes of applying
paragraph 3 or 4 of subsection D to the calculation of the
adjusted state experience factor for calendar year 2025.
E. The amount standing to the credit of this State's
account in the unemployment trust fund as of June 30 shall be
deemed to include as part thereof (a) any amount receivable on
that date from any Federal governmental agency, or as a
payment in lieu of contributions under the provisions of
Sections 1403 and 1405 B and paragraph 2 of Section 302C, in
reimbursement of benefits paid to individuals, and (b) amounts
credited by the Secretary of the Treasury of the United States
to this State's account in the unemployment trust fund
pursuant to Section 903 of the Federal Social Security Act, as
amended, including any such amounts which have been

SB1698 Enrolled - 49 - LRB102 15409 LNS 20772 b
appropriated by the General Assembly in accordance with the
provisions of Section 2100 B for expenses of administration,
except any amounts which have been obligated on or before that
date pursuant to such appropriation.
(Source: P.A. 101-423, eff. 1-1-20; 101-633, eff. 6-5-20;
102-671, eff. 11-30-21; 102-700, eff. 4-19-22.)
(820 ILCS 405/1506.6)
Sec. 1506.6. Surcharge; specified period.
(I) If and only if funds from the State treasury are not
appropriated on or before January 31, 2023 that are dedicated
to pay all outstanding advances made to the State's account in
the Unemployment Trust Fund pursuant to Title XII of the
federal Social Security Act, then this Part (I) is inoperative
retroactive to January 1, 2023. For each employer whose
contribution rate for calendar year 2025 2023 is determined
pursuant to Section 1500 or 1506.1, in addition to the
contribution rate established pursuant to Section 1506.3, an
additional surcharge of 0.350% 0.325% shall be added to the
contribution rate. The surcharge established by this Section
shall be due at the same time as other contributions with
respect to the quarter are due, as provided in Section 1400.
Payments attributable to the surcharge established pursuant to
this Section shall be contributions and deposited into the
clearing account.
(II) This Part (II) becomes operative if and only if funds

SB1698 Enrolled - 50 - LRB102 15409 LNS 20772 b
from the State treasury are not appropriated on or before
January 31, 2023 that are dedicated to pay all outstanding
advances made to the State's account in the Unemployment Trust
Fund pursuant to Title XII of the federal Social Security Act.
If this Part (II) becomes operative, it is operative
retroactive to January 1, 2023. For each employer whose
contribution rate for calendar year 2024 is determined
pursuant to Section 1500 or 1506.1, in addition to the
contribution rate established pursuant to Section 1506.3, an
additional surcharge of 0.350% shall be added to the
contribution rate. The surcharge established by this Section
shall be due at the same time as other contributions with
respect to the quarter are due, as provided in Section 1400.
Payments attributable to the surcharge established pursuant to
this Section shall be contributions and deposited into the
clearing account.
(Source: P.A. 101-423, eff. 1-1-20; 101-633, eff. 6-5-20;
102-671, eff. 11-30-21; 102-700, eff. 4-19-22.)
(820 ILCS 405/2101.1)
Sec. 2101.1. Mandatory transfers.
(I) If and only if funds from the State treasury are not
appropriated on or before January 31, 2023 that are dedicated
to pay all outstanding advances made to the State's account in
the Unemployment Trust Fund pursuant to Title XII of the
federal Social Security Act, then this Part (I) is inoperative

SB1698 Enrolled - 51 - LRB102 15409 LNS 20772 b
retroactive to January 1, 2023.
A. Notwithstanding any other provision in Section 2101 to
the contrary, no later than June 30, 2007, an amount equal to
at least $1,400,136 but not to exceed $7,000,136 shall be
transferred from the special administrative account to this
State's account in the Unemployment Trust Fund. No later than
June 30, 2008, and June 30 of each of the three immediately
succeeding calendar years, there shall be transferred from the
special administrative account to this State's account in the
Unemployment Trust Fund an amount at least equal to the lesser
of $1,400,000 or the unpaid principal. For purposes of this
Section, the unpaid principal is the difference between
$7,000,136 and the sum of amounts, excluding interest,
previously transferred pursuant to this Section. In addition
to the amounts otherwise specified in this Section, each
transfer shall include a payment of any interest accrued
pursuant to this Section through the end of the immediately
preceding calendar quarter for which the federal Department of
the Treasury has published the yield for state accounts in the
Unemployment Trust Fund. Interest pursuant to this Section
shall accrue daily beginning on January 1, 2007, and be
calculated on the basis of the unpaid principal as of the
beginning of the day. The rate at which the interest shall
accrue for each calendar day within a calendar quarter shall
equal the quotient obtained by dividing the yield for that
quarter for state accounts in the Unemployment Trust Fund as

SB1698 Enrolled - 52 - LRB102 15409 LNS 20772 b
published by the federal Department of the Treasury by the
total number of calendar days within that quarter. Interest
accrued but not yet due at the time the unpaid principal is
paid in full shall be transferred within 30 days after the
federal Department of the Treasury has published the yield for
state accounts in the Unemployment Trust Fund for all quarters
for which interest has accrued pursuant to this Section but
not yet been paid. A transfer required pursuant to this
Section in a fiscal year of this State shall occur before any
transfer made with respect to that same fiscal year from the
special administrative account to the Title III Social
Security and Employment Fund.
B. If and only if an appropriation is made in calendar year
2023 to this State's account in the Unemployment Trust Fund,
as a loan solely for purposes of paying unemployment insurance
benefits under this Act and without the accrual of interest,
from a fund of the State treasury, the Director shall take all
necessary action to transfer 10% of the total amount of the
appropriation from this State's account in the Unemployment
Trust Fund to the State's Budget Stabilization Fund prior to
July 1 of each year or as soon thereafter as practical.
Transfers shall begin in calendar year 2024 and continue on an
annual basis until the total amount of such transfers equals
the total amount of the appropriation. In any calendar year in
which the balance of this State's account in the Unemployment
Trust Fund, less all outstanding advances to that account,

SB1698 Enrolled - 53 - LRB102 15409 LNS 20772 b
pursuant to Title XII of the federal Social Security Act, is
below $1,200,000,000 as of June 1, any transfer provided for
in this subsection shall not be made that calendar year.
(II) This Part (II) becomes operative if and only if funds
from the State treasury are not appropriated on or before
January 31, 2023 that are dedicated to pay all outstanding
advances made to the State's account in the Unemployment Trust
Fund pursuant to Title XII of the federal Social Security Act.
If this Part (II) becomes operative, it is operative
retroactive to January 1, 2023. Notwithstanding any other
provision in Section 2101 to the contrary, no later than June
30, 2007, an amount equal to at least $1,400,136 but not to
exceed $7,000,136 shall be transferred from the special
administrative account to this State's account in the
Unemployment Trust Fund. No later than June 30, 2008, and June
30 of each of the three immediately succeeding calendar years,
there shall be transferred from the special administrative
account to this State's account in the Unemployment Trust Fund
an amount at least equal to the lesser of $1,400,000 or the
unpaid principal. For purposes of this Section, the unpaid
principal is the difference between $7,000,136 and the sum of
amounts, excluding interest, previously transferred pursuant
to this Section. In addition to the amounts otherwise
specified in this Section, each transfer shall include a
payment of any interest accrued pursuant to this Section
through the end of the immediately preceding calendar quarter

SB1698 Enrolled - 54 - LRB102 15409 LNS 20772 b
for which the federal Department of the Treasury has published
the yield for state accounts in the Unemployment Trust Fund.
Interest pursuant to this Section shall accrue daily beginning
on January 1, 2007, and be calculated on the basis of the
unpaid principal as of the beginning of the day. The rate at
which the interest shall accrue for each calendar day within a
calendar quarter shall equal the quotient obtained by dividing
the yield for that quarter for state accounts in the
Unemployment Trust Fund as published by the federal Department
of the Treasury by the total number of calendar days within
that quarter. Interest accrued but not yet due at the time the
unpaid principal is paid in full shall be transferred within
30 days after the federal Department of the Treasury has
published the yield for state accounts in the Unemployment
Trust Fund for all quarters for which interest has accrued
pursuant to this Section but not yet been paid. A transfer
required pursuant to this Section in a fiscal year of this
State shall occur before any transfer made with respect to
that same fiscal year from the special administrative account
to the Title III Social Security and Employment Fund.
(Source: P.A. 94-1083, eff. 1-19-07.)
Section 99. Effective date. This Act takes effect January
1, 2023.