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DIGEST OF INTRODUCED BILL
Unemployment insurance. Provides that pension, retirement, or annuity payments under any plan of a base period employer for which the employer contributes all of the money are deductible from an individual's unemployment benefit for a week only if: (1) some or all of the benefits otherwise payable are chargeable to the experience or reimbursable account of the employer; and (2) services performed by the individual for the employer after the beginning of the base period affect the individual's eligibility for, or increase the amount of, the benefits paid. Provides that federal old age, survivors, and disability insurance benefits and rollover distributions that are not included in the individual's gross income for federal income tax purpose are not payments that are deductible from an individual's unemployment benefit.