Maine LD 702: An Act To Clarify Filing Methods for Quarterly Payroll Reports

LD 702 (subjects: EMPLOYMENT SECURITY , EMPLOYER CONTRIBUTION )

Official bill page at mainelegislature.org: http://www.mainelegislature.org/legis/bills/display_ps.asp?ld=702&PID=1456&snum=127


Sponsors | Actions | Bill Text | Patterns of Support


Sponsors

Principal Sponsor: Rep. Erin Herbig of Belfast: (D – District 97) — e-mail | Facebook

5 Cosponsors:

Actions

Chamber

Action
3/5/2015 House Committee on Labor, Commerce, Research and Economic Development suggested and ordered printed.
The Bill was REFERRED to the Committee on LABOR, COMMERCE, RESEARCH AND ECONOMIC DEVELOPMENT.
Sent for concurrence. ORDERED SENT FORTHWITH.
3/11/2015 Senate On motion by Senator MASON of Androscoggin , REFERRED to the Committee on Labor, Commerce, Research and Economic Development, in concurrence.
4/9/2015 House CONSENT CALENDAR – FIRST DAY
4/14/2015 House Committee on Bills in the Second Reading Reports no further verbal amendments necessary Representative McLEAN of Gorham, Chair, House of Representatives Report Accepted.
CONSENT CALENDAR – SECOND DAY.
The Bill was PASSED TO BE ENGROSSED.
Sent for concurrence. ORDERED SENT FORTHWITH.
4/16/2015 Senate Report READ and ACCEPTED , in concurrence.
READ ONCE
ASSIGNED FOR SECOND READING NEXT LEGISLATIVE DAY.
4/21/2015 Senate COMMITTEE ON BILLS IN THE SECOND READING REPORTS NO FURTHER VERBAL AMENDMENTS NECESSARY, Senator Saviello, Senate Chair. REPORT ACCEPTED.

READ A SECOND TIME and PASSED TO BE ENGROSSED, in concurrence.
Ordered sent down forthwith.
4/23/2015 House PASSED TO BE ENACTED.
Sent for concurrence. ORDERED SENT FORTHWITH.
4/28/2015 Senate PASSED TO BE ENACTED, in concurrence.

Bill Text

.

An Act To Clarify Filing Methods for Quarterly Payroll Reports

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 26 MRSA 1082, sub- 13, as amended by PL 1995, c. 657, 1 and affected by 10, is further amended to read:

13. Filing payroll reports; penalty. The commission may prescribe rules for the filing of payroll reports for the employing units in the State. Each employing unit shall submit a quarterly payroll report by electronic submission or on those forms prescribed by the bureau prescribes and these . These quarterly reports are due in the office of the bureau, or of any duly constituted agent of the bureau, on or before the last day of the month following the close of the calendar quarter for which the reports relate. The failure on the part of any employing unit to file the payroll reports within this time frame renders the employing unit liable for a penalty of $25 or 10% of the tax due, whichever is greater.

Provided that in In the case of executive, administrative and professional employees, and outside sales representatives, as defined in Part 541 of the Rules and Regulations promulgated under the Fair Labor Standards Act of 1938, as amended as of June 30, 1971, the commissioner, upon the request of an employer of those individuals, may approve an alternative method for obtaining from that employer necessary wage information relative to those employees.

Sec. 2. 26 MRSA 1161, as amended by PL 2003, c. 164, 1, is further amended to read:

1161. Accounts and deposit

The Treasurer of State is the ex officio treasurer and custodian of the Unemployment Compensation Fund and shall administer the fund in accordance with the directions of the commissioner. The Treasurer of State shall maintain within the fund 4 separate accounts:

1. Clearing account. A clearing account for all money payable to the trust fund account that is not deposited into the combined unemployment insurance contributions and income tax withholding deposit account;
2. Trust fund account. An unemployment trust fund account;
3. Benefit account. A benefit account; and
4. Tax deposit account. A clearing account for that portion of unemployment insurance contributions payable to the trust fund account from the combined money of unemployment insurance contributions and state income tax withholding payments deposit account.

All money payable to the fund, upon receipt by the commissioner, must be forwarded to the Treasurer of State, who shall immediately deposit it in the clearing account or the combined unemployment insurance contributions and income tax withholding deposit account. Refunds payable pursuant to section 1043, subsection 11, paragraph F, subparagraph (2) or section 1225 may be paid from the clearing account, the combined unemployment insurance contributions and income tax withholding deposit account or the benefit account upon warrants prepared by the commissioner and signed by the State Controller. After clearance, all other money in the clearing account and all of the unemployment compensation money in the combined unemployment insurance contributions and income tax withholding deposit account must be immediately deposited with the Secretary of the Treasury of the United States of America 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 money in the possession or custody of this State to the contrary notwithstanding. The benefit account must consist of all money requisitioned from this State’s account in the Unemployment Trust Fund.

Except as otherwise provided, money in the clearing, combined unemployment insurance contributions and income tax withholding deposit and benefit accounts may be deposited by the Treasurer of State, 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 may be paid out of the fund.

The Governor is authorized to apply for advances to the account of this State in the Unemployment Trust Fund in accordance with the provisions of Title XII of the Social Security Act, 42 United States Code, Section 1321, as amended, or under any other Act of Congress extending such authority, in order to secure to this State and its citizens the advantages available under the provisions of Title XII of the Social Security Act.

SUMMARY

This bill allows for employers to file separate quarterly state withholding and unemployment tax forms electronically. It also renames the combined unemployment insurance contributions and income tax withholding account within the Unemployment Compensation Fund administered by the Commissioner of Labor the tax deposit account.

Patterns of Support

Pattern of Cosponsorship by Region:

Pattern of Cosponsorship by Gender:

Pattern of Cosponsorship by Party:

Pattern of Cosponsorship by Campaign Finance Classification:

Note: Maine Clean Elections Act (MCEA) Qualified candidates only accept a small dollar value of initial contributions early in their campaigns, pledge not to accept further campaign contributions from private sources, and receive public funding for their campaigns. MCEA Non-Qualified candidates choose not to obtain public funding and instead are free to accept campaign contributions from individuals, party committees, political action committees and business sources.


This information about LD 702 was last updated on 2016-05-12.
The Open Maine Politics website is in a beta release and results should not be taken as definitive. Please visit the official website of the Maine State Legislature for entirely verifiable information.

Be the first to comment on "Maine LD 702: An Act To Clarify Filing Methods for Quarterly Payroll Reports"

Leave a comment

Democracy thrives on participation; please share your thoughts!
Your email address will not be published. Required fields are marked *

Your email address will not be published.


*