HB 267

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                                     HOUSE BILL NO. 267
                   IN THE LEGISLATURE OF THE STATE OF ALASKA
                  THIRTY-FOURTH LEGISLATURE - SECOND SESSION
 BY THE HOUSE RULES COMMITTEE BY REQUEST OF THE GOVERNOR
 Introduced: 1/23/26
 Referred: Labor and Commerce, Finance
                                          A BILL
                                  FOR AN ACT ENTITLED
1  "An Act relating to employer contributions to the unemployment compensation fund;
2  establishing an employer contribution for the state training and employment program;
3  and providing for an effective date."
4  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:
5   * Section 1. AS 23.15.630 is amended by adding new subsections to read:
6(d) In the manner provided in AS 23.20, the department shall collect from
7each employer an amount equal to 0.4 percent of the wages, as set out in
8AS 23.20.175, on which the employer is required to make contributions under
9AS 23.20.290(c). The department shall remit to the Department of Revenue, in
10accordance with AS 37.10.050, money collected under this subsection. The legislature
11may appropriate the revenue collected under this subsection to the employment
12assistance and training program account established in AS 23.15.625.
13(e) The department shall credit against the amount owed by an employer under
14(d) of this section an amount equal to the contributions paid by the employer under
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1AS 23.20.290(c). If the amount of the credit equals or exceeds the amount owed under
2(d) of this section, the employer's liability under (d) of this section is zero.
3   * Sec. 2. AS 23.20.290(c) is amended to read:
4(c) The rate of contributions for each employer is a percentage of the average
5benefit cost rate multiplied by the employer's experience factor set out in column C of
6the table in this subsection opposite the employer's applicable rate class set out in
7column A plus the fund solvency adjustment surcharge required under (f) of this
8section. That percentage is 76 percent beginning January 1, 2009, and 73 percent
9beginning January 1, 2010. Notwithstanding any other provision of this chapter,
10including the application of credits [HOWEVER],
11(1) the rate of contributions for an employer may not exceed [BE
12LESS THAN ONE PERCENT OR MORE THAN] six and one-half percent;
13(2) the rate of contributions for an employer may not be less than
14zero percent;
15(3) the rate of contributions for an employer with less than four
16quarters of experience may not be less than one percent;
17(4) the [. THE] rate of contributions for an employer in rate class 21
18may not be less than 5.4 percent; and
19(5) the [. THE] rate of contributions for an employer must be rounded
20to the nearest 1/100th of one percent.
21COLUMN B  COLUMN C
22COLUMN A  Cumulative  Experience
23Rate Class  Ratable Payroll  Factor
24at least  but less than
25(percent)  (percent)
261  5  0.0 [.40]
272  5  10  .45
283  10  15  .50
294  15  20  .55
305  20  25  .60
316  25  30  .65
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17  30  35  .70
28  35  40  .80
39  40  45  .90
410  45  50  1.00
511  50  55  1.00
612  55  60  1.10
713  60  65  1.20
814  65  70  1.30
915  70  75  1.35
1016  75  80  1.40
1117  80  85  1.45
1218  85  90  1.50
1319  90  95  1.55
1420  95  99.99  1.60
1521  99.99  1.65.
16  * Sec. 3. This Act takes effect January 1, 2027.
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