CHAPTER 37. RELATIONSHIP OF FEDERAL LAW TO STATE LAW
IC 22-4-37
Chapter 37. Relationship of Federal Law to State Law
IC 22-4-37-1
Purpose; securing benefits; rules
Sec. 1. It is declared to be the purpose of this article to secure to
the state of Indiana and to employers and employees therein all the
rights and benefits which are conferred under the provisions of 42
U.S.C. 501 through 504, 42 U.S.C. 1101 through 1109, 26 U.S.C.
3301 through 3311, and 29 U.S.C. 49 et seq., and the amendments
thereto. Whenever the department shall find it necessary, it shall
have power to formulate rules after public hearing and opportunity
to be heard whereof due notice is given as is provided in this article
for the adoption of rules pursuant to IC 4-22-2, and with the approval
of the governor of Indiana, to adopt such rules as shall effectuate the
declared purposes of this article.
(Formerly: Acts 1947, c.208, s.3801; Acts 1971, P.L.355, SEC.46.)
As amended by P.L.144-1986, SEC.151; P.L.108-2006, SEC.64.
IC 22-4-37-2
Amendment or repeals; contributions and benefits; suspension of
payment
Sec. 2. (a) If at any time the governor of Indiana shall find that the
tax imposed by 42 U.S.C. 1101 through 1109, as amended, has been
amended or repealed by Congress or has been held unconstitutional
by the Supreme Court of the United States with the result that no
portion of the contributions required by this article may be credited
against such tax, or if this article is declared inoperative by the
supreme court of Indiana, the governor of Indiana shall publicly so
proclaim, and upon the date of such proclamation the provisions of
this article requiring the payment of contributions and benefits shall
be suspended for a period ending not later than the last day of the
next following regular or special session of the general assembly of
the state of Indiana. The board shall thereupon requisition from the
unemployment trust fund all moneys therein standing to its credit and
shall direct the treasurer of state of Indiana to deposit such moneys,
together with any other moneys in the fund, as a special fund in any
banks or public depositories in this state in which general funds of
the state may be deposited.
(b) Unless prior to the expiration of such period, the general
assembly of the state of Indiana has made provision for an
employment security law in this state and has directed that the funds
so deposited shall be used for the payment of benefits in this state,
the provisions of this article shall cease to be operative, and the
board shall, under rules prescribed by it, refund without interest to
each person by whom contributions have been paid its pro rata share
of the total contributions paid under this article.
(Formerly: Acts 1947, c.208, s.3802.) As amended by P.L.144-1986,
SEC.152.
IC 22-4-37-3
Invalidity of federal acts; contribution rate
Sec. 3. (a) Should:
(1) the Congress of the United States amend, repeal, or
authorize the implementation of a demonstration project under
29 U.S.C. 49 et seq., 26 U.S.C. 3301 through 3311, 42 U.S.C.
301 et seq., or 26 U.S.C. 3101 through 3504, or any statute or
statutes supplemental to or in lieu thereof or any part or parts of
said statutes, or should any or all of said statutes or any part or
parts thereof be held invalid, to the end and with such effect
that appropriations of funds by the said Congress and grants
thereof to the state for the payment of costs of administration of
the department are or no longer shall be available for such
purposes;
(2) the primary responsibility for the administration of 26
U.S.C. 3301 through 26 U.S.C. 3311 be transferred to the state
as a demonstration project authorized by Congress; or
(3) employers in Indiana subject to the payment of tax under 26
U.S.C. 3301 through 3311 be granted full credit upon such tax
for contributions or taxes paid to the department;
then, beginning with the effective date of such change in liability for
payment of such federal tax and for each year thereafter, the normal
contribution rate under this article shall be established by the
department and may not exceed three and one-half percent (3.5%)
per year of each employer's payroll subject to contribution. With
respect to each employer having a rate of contribution for such year
pursuant to terms of IC 22-4-11-2(b)(2)(A), IC 22-4-11-2(b)(2)(B),
IC 22-4-11-2(c), IC 22-4-11-3, IC 22-4-11-3.3, IC 22-4-11-3.5, and
IC 22-4-11.5, to the rate of contribution, as determined for such year
in which such change occurs, shall be added not more than
eight-tenths percent (0.8%) as prescribed by the department.
(b) The amount of the excess of tax for which such employer is or
may become liable by reason of this section over the amount which
such employer would pay or become liable for except for the
provisions of this section, together with any interest or earnings
thereon, shall be paid and transferred into the employment and
training services administration fund to be disbursed and paid out
under the same conditions and for the same purposes as is other
money provided to be paid into such fund. If the commissioner shall
determine that as of January 1 of any year there is an excess in said
fund over the money and funds required to be disbursed therefrom
for the purposes thereof for such year, then and in such cases an
amount equal to such excess, as determined by the commissioner,
shall be transferred to and become part of the unemployment
insurance benefit fund, and such funds shall be deemed to be and are
hereby appropriated for the purposes set out in this section.
(Formerly: Acts 1947, c.208, s.3803; Acts 1967, c.310, s.25.) As
amended by P.L.144-1986, SEC.153; P.L.18-1987, SEC.100;
P.L.21-1995, SEC.132; P.L.214-2005, SEC.65; P.L.108-2006,
SEC.65; P.L.175-2009, SEC.46.