New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A2152

Introduced
2/7/22  

Caption

Allocates sufficient funds to unemployment compensation fund from federal government assistance and halts increases in employer unemployment taxes related to benefits paid during coronavirus disease 2019 pandemic state of emergency.

Impact

The proposed legislation modifies existing unemployment tax laws by stipulating that the contribution rates for employers liable to pay into this fund shall not exceed certain specified rates despite fluctuations in the fund's reserve ratio. This is particularly relevant in ensuring that as employers face the economic impacts of the pandemic, they are not subjected to higher tax burdens that could arise from the fund's instability. Additionally, the bill mandates annual reports from the Commissioner of Labor and Workforce Development that will keep the legislature informed about the unemployment compensation fund's financial health.

Summary

Assembly Bill A2152, introduced in New Jersey on February 7, 2022, aims to stabilize the unemployment compensation fund by deploying federal assistance allocated under the American Rescue Plan Act of 2021. The bill specifies that sufficient funds are to be deposited annually into the unemployment fund to cover any federal unemployment insurance loan advances incurred by the state, particularly those from fiscal years 2022 through 2024. This measure seeks to protect both the fund's solvency and the financial burdens on employers, preventing potential tax increases related to these loans.

Contention

During discussions of A2152, notable points of contention revolved around the use of federal funds and the administration of employer taxes. Supporters argue that the bill is essential for economic recovery, providing necessary support to employers during challenging times while maintaining a robust unemployment fund. Opponents, however, might express concerns about the reliance on federal assistance impacting state fiscal responsibility and whether the provisions could lead to long-term implications for the state's budget and local economies.

Companion Bills

NJ S733

Same As Provides for transfers from General Fund to UI trust fund, reduces employer contributions to UI trust fund, assesses contributions from employers to repay transferred amounts, and provides tax credits to small businesses to offset UI tax increases.

NJ A3683

Replaced by Provides for transfers from General Fund to UI trust fund, reduces employer contributions to UI trust fund, assesses contributions from employers to repay transferred amounts, and provides tax credits to small businesses to offset UI tax increases.

Previously Filed As

NJ A3632

Allocates $50 million to Department of Labor and Workforce Development from federal government assistance to improve unemployment insurance benefit claims processing capacity.

NJ S2671

Concerns mortgage and loan forbearance, rent suspension, and consumer reporting during coronavirus disease 2019 pandemic.

NJ HR0184

A resolution to urge the United States Congress to swiftly pass House Bill 1156, the Pandemic Unemployment Fraud Enforcement Act, to ensure that federal and state authorities have sufficient time to hold fraudsters accountable and recover stolen taxpayer funds.

NJ HB535

Unemployment compensation benefits, employer lockout during labor dispute, benefits authorized

NJ A3549

Concerns eligibility for unemployment benefits.

NJ HB1156

Pandemic Unemployment Fraud Enforcement ActThis bill extends from 5 to 10 years the statute of limitations for federal criminal charges or civil enforcement actions for fraud related to several unemployment insurance programs that were established during the COVID-19 pandemic.  The extension applies to Pandemic Unemployment Assistance, Federal Pandemic Unemployment Compensation, Mixed Earners Unemployment Compensation, and Pandemic Emergency Unemployment Compensation. The bill extends the statute of limitations for (1) criminal charges related to fraud, including aggravated identity theft, wire fraud, and conspiracy to commit fraud; and (2) civil actions involving false claims. However, the bill does not apply to a criminal prosecution or civil enforcement action if the applicable statute of limitations expired before the date of the bill's enactment.Additionally, the bill rescinds specified unobligated funds that were provided in the American Rescue Plan Act of 2021 to the Department of Labor for anti-fraud and program integrity activities.  

NJ HB4405

Employment security: benefits; low-wage school employees to collect unemployment benefits during the summer months; allow. Amends sec. 27 of 1936 (Ex Sess) PA 1 (MCL 421.27).

NJ HB1766

Unemployment compensation; increases weekly benefit amounts, report.

NJ SB1056

Unemployment compensation; increases weekly benefit amounts, report.

NJ A1564

Concerns eligibility for unemployment compensation benefits for certain seasonal employees.

Similar Bills

CA AB2714

Unemployment compensation.

MI HB5375

Employment security: administration; assessment of penalties, interest, or fees on certain unpaid restitution of benefit overpayments; prohibit. Amends sec. 15 of 1936 (Ex Sess) PA 1 (MCL 421.15).

WV SB1053

Authorizing Unemployment Automation and Administration Fund to modernize and enhance WorkForce West Virginia

SC S0688

DEW UI Tax Code

IA HF980

A bill for an act relating to unemployment insurance taxes on employers.(Formerly HSB 315.)

OH HB321

Revise Unemployment Compensation Law

IA SF607

A bill for an act relating to unemployment insurance taxes on employers. (Formerly SF 504, SSB 1173.) Effective date: 07/01/2025.

NV AB21

Revises provisions relating to unemployment compensation. (BDR 53-308)