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SB246 SUB1 Senate Bill 246 History

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SB246 SUB1
COMMITTEE SUBSTITUTE

FOR

Senate Bill No. 246

(By Senators Tomblin (Mr. President) and Caruth,

By Request of the Executive)

____________

[Originating in the Committee on the Judiciary;

reported March 25, 2009.]

____________

A BILL to amend and reenact §21A-1-4 of the Code of West Virginia, 1931, as amended; to amend and reenact §21A-1A-5, §21A-1A-6, §21A-1A-7 and §21A-1A-28 of said code; to amend and reenact §21A-5-10a of said code; and to amend and reenact §21A-6-1, §21A-6-3 and §21A-6-10 of said code, all relating generally to unemployment compensation; requiring establishment of employer violator system; providing for notice and due process; defining certain terms; creating a temporary solvency assessment; providing for a temporary solvency assessment if the balance of the fund falls below certain funded levels; providing for removal of the temporary solvency assessment; requiring written notice to employers when assessment will be collected and terminated; providing for collection of delinquencies and penalties; providing that the maximum weekly benefit rate shall not increase or decrease while temporary solvency assessments are being imposed; providing for an alternative base wage and authorizing benefits thereunder; requiring notice to employer when employee quits for health reasons; requiring written certification from physician within thirty days; classifying certain conduct as gross misconduct; defining lockout and strike; and providing that an employee who voluntarily retires is not eligible for unemployment.

Be it enacted by the Legislature of West Virginia:
That §21A-1-4 of the Code of West Virginia, 1931, as amended, be amended and reenacted; that §21A-1A-5, §21A-1A-6, §21A-1A-7 and §21A-1A-28 of said code be amended and reenacted; that §21A-5-10a of said code be amended and reenacted; and that §21A-6-1, §21A-6-3 and §21A-6-10 of said code be amended and reenacted, all to read as follows:
ARTICLE 1. UNEMPLOYMENT COMPENSATION.

§21A-1-4. Workforce West Virginia created; divisions within Workforce West Virginia created; certain terms defined; employer violator system.

(a) There is continued an agency designated Workforce West Virginia, composed of:
(1) Division of Unemployment Compensation;
(2) Division of Employment Service;
(3) Division of Workforce Development;
(4) Division of Research, Information and Analysis; and
(5) Any other divisions or units that the executive director determines are necessary.
(b) Wherever within this chapter the term "department", "bureau" or "fund" is used, it shall be taken to mean Workforce West Virginia unless otherwise indicated. Any reference in this code to the Bureau of Employment Programs means Workforce West Virginia. Any reference in this code to the Commissioner of the Bureau of Employment Programs or Employment Security means the Executive Director of Workforce West Virginia.
(c) Workforce West Virginia shall be administered pursuant to subsection (b), section one, article two, chapter five-f of this code.

(d)
The Executive Director of Workforce West Virginia shall establish an employer violator system to identify individuals and employers who are in default on any assessment, surcharge, tax or penalty owed to the fund. The employer violator system shall prohibit violators who own, control or have a ten percent or more ownership interest, or other ownership interest as may be defined by the executive director, in any company from obtaining or maintaining any license, certificate or permit issued by the state until the violator has paid all moneys owed to the fund or has entered into and remains in compliance with a repayment agreement. The employer violator system shall work cooperatively with all state agencies to maintain an accurate, up-to-date list of violators which shall be available in electronic format and online for agencies and the public. Before an employer is added to the violator list, he or she shall be given notice and an opportunity for an expedited administrative hearing. The executive director shall propose for promulgation emergency and legislative rules to effectuate this subsection.
ARTICLE 1A. DEFINITIONS.
§21A-1A-5. Base period; alternative base period.
(a) "Base period" means the first four out of the last five completed calendar quarters immediately preceding the first day of the individual's benefit year.
(b) "Alternative base period" means the last four completed calendar quarters immediately preceding the first day of the individual's benefit year.
§21A-1A-6. Base period employer; alternative base period employer.
"Base period employer" and "alternative base period employer" mean any employer who in the base period or alternative base period for any benefit year paid wages to an individual who filed claim for unemployment compensation within such benefit year.
§21A-1A-7. Base period wages; alternative base period wages.
"Base period wages" and "alternative base period wages" mean wages paid to an individual during the base period or alternative base period by all the individual's base period or alternative base period employers.
§21A-1A-28. Wages; average annual wage; threshold wage.
(a) "Wages" means all remuneration for personal service, including commissions, gratuities customarily received by an individual in the course of employment from persons other than the employing unit, as long as such gratuities equal or exceed an amount of not less than $20 each month and which are required to be reported to the employer by the employee, bonuses and the cash value of all remuneration in any medium other than cash except for agricultural labor and domestic service. The term "wages" includes remuneration for service rendered to the state as a member of the state National Guard or Air National Guard only when serving on a temporary basis pursuant to a call made by the Governor under sections one and two, article one-d, chapter fifteen of this code.
(b) The term "wages" does not include:
(1) That part of the remuneration which, after remuneration equal to $8,000 or, after the amendment and reenactment of this section during the 2009 legislative session, the threshold wage is paid during a calendar year to an individual by an employer or his or her predecessor with respect to employment during any calendar year, is paid to such individual by such employer during such calendar year unless that part of the remuneration is subject to a tax under a federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund. For the purposes of this section, the term "employment" includes service constituting employment under any unemployment compensation law of another state; or which as a condition for full tax credit against the tax imposed by the federal Unemployment Tax Act is required to be covered under this chapter; and, except that for the purposes of sections one, ten, eleven and thirteen, article six of this chapter, all remuneration earned by an individual in employment shall be credited to the individual and included in his or her computation of base period wages: Provided, That the remuneration paid to an individual by an employer with respect to employment in another state or other states upon which contributions were required of and paid by such employer under an unemployment compensation law of such other state or states shall be included as a part of the remuneration equal to the amounts of $8,000 or, after the amendment and reenactment of this section during the 2009 legislative session, the threshold wage herein referred to. In applying such limitation on the amount of remuneration that is taxable, an employer shall be accorded the benefit of all or any portion of such amount which may have been paid by its predecessor or predecessors: Provided, however, That if the definition of the term "wages" as contained in Section 3306(b) of the Internal Revenue Code of 1954, as amended, is amended to include remuneration in excess of $8,000 or, after the amendment and reenactment of this section during the 2009 legislative session, the threshold wage paid to an individual by an employer under the federal Unemployment Tax Act during any calendar year, wages for the purposes of this definition shall include remuneration paid in a calendar year to an individual by an employer subject to this chapter or his or her predecessor with respect to employment during any calendar year up to an amount equal to the amount of remuneration taxable under the federal Unemployment Tax Act;
(2) The amount of any payment made (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) to, or on behalf of, an individual in its employ or any of his or her dependents, under a plan or system established by an employer which makes provision for individuals in its employ generally (or for such individuals and their dependents), or for a class or classes of such individuals (or for a class or classes of such individuals and their dependents) on account of: (A) Retirement; or (B) sickness or accident disability payments made to an employee under an approved state workers' compensation law; or (C) medical or hospitalization expenses in connection with sickness or accident disability; or (D) death;
(3) Any payment made by an employer to an individual in its employ (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) on account of retirement;
(4) Any payment made by an employer on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability to, or on behalf of, an individual in its employ after the expiration of six calendar months following the last calendar month in which such individual worked for such employer;
(5) Any payment made by an employer to, or on behalf of, an individual in its employ or his or her beneficiary: (A) From or to a trust described in Section 401(a) which is exempt from tax under Section 501(a) of the federal Internal Revenue Code at the time of such payments unless such payment is made to such individual as an employee of the trust as remuneration for services rendered by such individual and not as a beneficiary of the trust; or (B) under or to an annuity plan which, at the time of such payment, is a plan described in Section 403(a) of the federal Internal Revenue Code;
(6) The payment by an employer of the tax imposed upon an employer under Section 3101 of the federal Internal Revenue Code with respect to remuneration paid to an employee for domestic service in a private home or the employer of agricultural labor;
(7) Remuneration paid by an employer in any medium other than cash to an individual in its employ for service not in the course of the employer's trade or business;
(8) Any payment (other than vacation or sick pay) made by an employer to an individual in its employ after the month in which he or she attains the age of sixty-five, if he or she did not work for the employer in the period for which such payment is made;
(9) Payments, not required under any contract of hire, made to an individual with respect to his or her period of training or service in the armed forces of the United States by an employer by which such individual was formerly employed; and
(10) Vacation pay, severance pay or savings plans received by an individual before or after becoming totally or partially unemployed but earned prior to becoming totally or partially unemployed: Provided, That the term totally or partially unemployed does not include: (A) Employees who are on vacation by reason of the request of the employees or their duly authorized agent, for a vacation at a specific time, and which request by the employees or their agent is acceded to by their employer; (B) employees who are on vacation by reason of the employer's request provided they are so informed at least ninety days prior to such vacation; or (C) employees who are on vacation by reason of the employer's request where such vacation is in addition to the regular vacation and the employer compensates such employee at a rate equal to or exceeding their regular daily rate of pay during the vacation period.
(c) The reasonable cash value of remuneration in any medium other than cash shall be estimated and determined in accordance with rules prescribed by the commissioner, except for remuneration other than cash for services performed in agricultural labor and domestic service.
(d) "Average annual wage" means the state's average annual wage which is computed on or before September 30 of the year immediately preceding the rate year and is the total remuneration paid by employers as reported on contribution reports on or before that date with respect to all employment during the four consecutive calendar quarters ending on June 30 of that year divided by the average monthly number of individuals performing services in employment during the same four calendar quarters as reported on the contribution reports.
"Threshold wage" means the wage amount the employer pays unemployment taxes on for each person in his or her employ during a calendar year. On and after the effective date of the amendment and reenactment of this chapter by the Legislature in 2009, the threshold wage will be $12,000: Provided, That when the moneys in the unemployment fund reach $220 million on February 15 of any year, the threshold wage thereafter will be reduced to $10,000: Provided however, That each year thereafter the threshold wage shall increase or decrease by the same percentage that the state's average wage increases or decreases.
ARTICLE 5. EMPLOYER COVERAGE AND RESPONSIBILITY.
§21A-5-10a. Temporary solvency assessments on employers and employees; notice; collection of delinquencies; penalties.

(a) On and after the first day of July, one thousand nine hundred eighty-seven July 1, 2009, if the commissioner determines for a given projected quarter that the rates established under the provisions of section ten of this article will not result in payments being made to the unemployment compensation fund in an amount sufficient to finance the payment of benefits during such quarter that the balance of the unemployment compensation trust fund is less than $180 million at the end of any calendar quarter, the commissioner shall certify such fact to the Governor, and the Governor shall, by executive order, direct the commissioner to establish a level of impose a temporary solvency assessment for on employees and employers in accordance with the provisions of this section. which is sufficient to prevent, to the extent possible, a deficit in the funds available to pay benefits to eligible individuals (b) Pursuant to such executive order, Following imposition of a temporary solvency assessment, every employer, contributing and reimbursable, subject to this chapter, shall be required to withhold from all persons in his or her employment an a temporary solvency assessment which shall be in an amount not to exceed fifteen one hundredths (15/100) of seventy-five one thousandths (.075) of one percent of an employee's gross wages, which amount, together with an a solvency assessment contributed by the employer in an amount as determined in accordance with the provisions of as set forth in subsection (c) of this section, except for reimbursable employers who shall not be assessed, shall be paid to the Bureau of Employment Programs Workforce West Virginia on a form prescribed by the commissioner, at the same time and under the same conditions as the quarterly contribution payments required under the provisions of section seven of this article. The commissioner shall have the right to collect any delinquent assessments under this section in the same manner as provided for in section sixteen, article five, chapter twenty-one-a of this code; and in addition, any delinquency hereunder shall bear interest as set forth in section seventeen, article five, chapter twenty-one-a of this code. (c) The commissioner shall establish the exact amounts of the employers' and employees' assessments at a level sufficient to generate the revenues needed to prevent a deficit which would otherwise result from the payment of benefits to eligible individuals, subject only to the limitation established in the preceding subsection (b) of this section. After determining the level of assessment on the gross wages of employees, the commissioner shall determine impose a rate of assessment to be imposed upon employers, except reimbursable employers, which rate shall be expressed as a percentage of wages as defined in section three, article one of this chapter, and which is sufficient to cause the total statewide assessment on such employers to equal the total statewide assessment imposed upon employees of one-half (1/2) of twenty-five one hundredths (.25) of one percent of wages paid to their employees as defined in section thirty-two, article one-a of this chapter.
(d) The commissioner shall give employers written notice when the balance of the unemployment trust fund is at the level which requires the collection of the solvency assessment from their employees. The commissioner shall also give written notice to employers when no further collection of the employee assessments is necessary. Employers are not liable for over collection of the employee assessments as a result of the failure to receive adequate notice from the commissioner during the time period that the employee assessments are imposed and for thirty days thereafter.
(e) Notwithstanding any other provision of this section to the contrary, the solvency assessments on employers and employees established by this section hereby terminate on the first day of April, one thousand nine hundred ninety when the balance of the unemployment compensation trust fund is greater than $220 million on February 15 of any year.
(f) The commissioner shall have the right to collect any delinquent assessments under this section in the same manner as provided for in section sixteen of this article and any delinquency hereunder shall bear interest and penalties as set forth in section seventeen of this article.
ARTICLE 6. EMPLOYEE ELIGIBILITY; BENEFITS.

§21A-6-1. Eligibility qualifications.

An unemployed individual shall be eligible to receive benefits only if the commissioner finds that:
(1) He or she has registered for work at and thereafter continues to report at an employment office in accordance with the regulations of the commissioner;
(2) He or she
has made a claim for benefits in accordance with the provisions of article seven of this chapter and has furnished his or her Social Security number, or numbers if he or she has more than one such number;
(3) He or she
is able to work and is available for full-time work for which he or she is fitted by prior training or experience and is doing that which a reasonably prudent person in his or her circumstances would do in seeking work;
(4) He or she
has been totally or partially unemployed during his or her benefit year for a waiting period of one week prior to the week for which he or she claims benefits for total or partial unemployment;
(5) He or she
has within his or her base period been paid wages for employment equal to not less than $2,200 and must have earned wages in more than one quarter of his or her base period or, if he or she is not eligible under his or her base period, has within his or her alternative base period been paid wages for employment equal to not less than $2,200 and must have earned wages in more than one quarter of his or her alternative base period; and
(6) Beginning the first day of November, one thousand nine hundred ninety-four, he He or she participates in reemployment services, such as job search assistance services, if the individual has been determined to be likely to exhaust regular benefits and needs reemployment services pursuant to a profiling system established by the commissioner, unless the commissioner determines that:
(a) The individual has completed such services; or
(b) There is justifiable cause for the claimant's failure to participate in such services.
§21A-6-3. Disqualification for benefits.
Upon the determination of the facts by the commissioner, an individual shall be disqualified for benefits:
(1) For the week in which he or she left his or her most recent work voluntarily without good cause involving fault on the part of the employer and until the individual returns to covered employment and has been employed in covered employment at least thirty working days.
For the purpose of this subdivision, an individual shall not be deemed to have left his or her most recent work voluntarily without good cause involving fault on the part of the employer, if such individual leaves his or her most recent work with an employer and if he or she in fact, within a fourteen-day calendar period, does return to employment with the last preceding employer with whom he or she was previously employed within the past year prior to his or her return to workday, and which last preceding employer, after having previously employed such individual for thirty working days or more, laid off such individual because of lack of work, which layoff occasioned the payment of benefits under this chapter or could have occasioned the payment of benefits under this chapter had such individual applied for such benefits. It is the intent of this paragraph to cause no disqualification for benefits for such an individual who complies with the foregoing set of requirements and conditions. Further, for the purpose of this subdivision, an individual shall not be deemed to have left his or her most recent work voluntarily without good cause involving fault on the part of the employer, if such individual was compelled to leave his or her work for his or her own health-related reasons and notifies the employer prior to leaving the job or within two business days after leaving the job or as soon as practicable and presents written certification from a licensed physician within thirty days of leaving the job that his or her work aggravated, worsened or will worsen the individual's health problem.
(2) For the week in which he or she was discharged from his or her most recent work for misconduct and the six weeks immediately following such week; or for the week in which he or she was discharged from his or her last thirty-day employing unit for misconduct and the six weeks immediately following such week. Such disqualification shall carry a reduction in the maximum benefit amount equal to six times the individual's weekly benefit. However, if the claimant returns to work in covered employment for thirty days during his or her benefit year, whether or not such days are consecutive, the maximum benefit amount shall be increased by the amount of the decrease imposed under the disqualification; except that:
If he or she were discharged from his or her most recent work for one of the following reasons, or if he or she were discharged from his or her last thirty days employing unit for one of the following reasons: Misconduct Gross misconduct consisting of willful destruction of his or her employer's property; assault upon the person of his or her employer or any employee of his or her employer; if such assault is committed at such individual's place of employment or in the course of employment; reporting to work in an intoxicated condition, or being intoxicated while at work; reporting to work under the influence of any controlled substance, as defined in chapter sixty-a of this code without a valid prescription, or being under the influence of any controlled substance, as defined in chapter sixty-a of this code without a valid prescription, while at work; adulterating or otherwise manipulating a sample or specimen in order to thwart a drug or alcohol test lawfully required of an employee; refusal to submit to random testing for alcohol or illegal controlled substances for employees in safety sensitive positions as defined in section two, article one-d, chapter twenty-one of this code; arson, theft, larceny, fraud or embezzlement in connection with his or her work; or any other gross misconduct; he or she shall be and remain disqualified for benefits until he or she has thereafter worked for at least thirty days in covered employment: Provided, That for the purpose of this subdivision the words "any other gross misconduct" shall include, but not be limited to, any act or acts of misconduct where the individual has received prior written warning that termination of employment may result from such act or acts.
(3) For the week in which he or she failed without good cause to apply for available, suitable work, accept suitable work when offered, or return to his or her customary self-employment when directed to do so by the commissioner, and for the four weeks which immediately follow for such additional period as any offer of suitable work shall continue open for his or her acceptance. Such disqualification shall carry a reduction in the maximum benefit amount equal to four times the individual's weekly benefit amount.
(4) For a week in which his or her total or partial unemployment is due to a stoppage of work by the employee which exists because of a labor dispute at the factory, establishment or other premises at which he or she was last employed, unless the commissioner is satisfied that he or she: (1) Was not participating, financing or directly interested in such dispute; and (2) did not belong to a grade or class of workers who were participating, financing or directly interested in the labor dispute which resulted in the stoppage of work. No disqualification will be imposed if the employer locks out its employees and the affected employees offered to continue working under the terms and conditions of employment which existed immediately prior to the lockout. For purposes of this subdivision, a lockout occurs when an employer discontinues all or a portion of its operations or refuses to permit employees to work for the purpose of gaining a concession from the employees during a labor dispute. The term "strike" includes any strike or other concerted stoppage of work by employees, including a stoppage by reason of the expiration of a collective bargaining agreement, and any concerted slowdown or other concerted interruption of operations by employees. No disqualification under this subdivision shall be imposed if the employees are required to accept wages, hours or conditions of employment substantially less favorable than those prevailing for similar work in the locality, or if employees are denied the right of collective bargaining under generally prevailing conditions, or if an employer shuts down his or her plant or operation or dismisses his or her employees in order to force wage reduction, changes in hours or working conditions.
For the purpose of this subdivision if any stoppage of work continues longer than four weeks after the termination of the labor dispute which caused stoppage of work, there shall be a rebuttable presumption that part of the stoppage of work which exists after said a period of four weeks after the termination of said the labor dispute did not exist because of said the labor dispute; and in such that event the burden shall be upon the employer or other interested party to show otherwise.
(5) For a week with respect to which he or she is receiving or has received:
(a) Wages in lieu of notice;
(b) Compensation for temporary total disability under the workers' compensation law of any state or under a similar law of the United States; or
(c) Unemployment compensation benefits under the laws of the United States or any other state.
(6) For the week in which an individual has voluntarily quit employment to marry or to perform any marital, parental or family duty, or to attend to his or her personal business or affairs and until the individual returns to covered employment and has been employed in covered employment at least thirty working days.
(7) Benefits shall not be paid to any individual on the basis of any services, substantially all of which consist of participating in sports or athletic events or training or preparing to so participate, for any week which commences during the period between two successive sport seasons (or similar periods) if such individual performed such services in the first of such seasons (or similar periods) and there is a reasonable assurance that such individual will perform such services in the later of such seasons (or similar periods).
(8)(a) Benefits shall not be paid on the basis of services performed by an alien unless such alien is an individual who was lawfully admitted for permanent residence at the time such services were performed, was lawfully present for purposes of performing such services or was permanently residing in the United States under color of law at the time such services were performed (including an alien who is lawfully present in the United States as a result of the application of the provisions of Section 203(a)(7) or Section 212(d)(5) of the Immigration and Nationality Act): Provided, That any modifications to the provisions of Section 3304(a)(14) of the federal Unemployment Tax Act as provided by Public Law 94-566 which specify other conditions or other effective date than stated herein for the denial of benefits based on services performed by aliens and which modifications are required to be implemented under state law as a condition for full tax credit against the tax imposed by the federal Unemployment Tax Act shall be deemed applicable under the provisions of this section;
(b) Any data or information required of individuals applying for benefits to determine whether benefits are not payable to them because of their alien status shall be uniformly required from all applicants for benefits;
(c) In the case of an individual whose application for benefits would otherwise be approved, no determination that benefits to such individual are not payable because of his or her alien status shall be made except upon a preponderance of the evidence.
(9) For each week in which an individual is unemployed because, having voluntarily left employment to attend a school, college, university or other educational institution, he or she is attending such school, college, university or other educational institution, or is awaiting entrance thereto or is awaiting the starting of a new term or session thereof, and until the individual returns to covered employment.
(10) For each week in which he or she is unemployed because of his or her request, or that of his or her duly authorized agent, for a vacation period at a specified time that would leave the employer no other alternative but to suspend operations.
(11) In the case of an individual who accepts an early retirement incentive package, unless he or she: (i) Establishes a well-grounded fear of imminent layoff supported by definitive objective facts involving fault on the part of the employer; and (ii) establishes that he or she would suffer a substantial loss by not accepting the early retirement incentive package.
(12) For each week with respect to which he or she is receiving or has received benefits under Title II of the Social Security Act or similar payments under any act of Congress, and/or or remuneration in the form of an annuity, pension or other retirement pay from a base period and/or employer or chargeable employer or from any trust or fund contributed to by a base period and/or employer or chargeable employer or any combination of the above, the weekly benefit amount payable to such individual for such week shall be reduced (but not below zero) by the prorated weekly amount of said benefits, payments and/or or remuneration: Provided, That if such amount of benefits is not a multiple of $1, it shall be computed to the next lowest multiple of $1: Provided, however, That there shall be no disqualification if in the individual's base period there are no wages which were paid by the base period and/or employer or chargeable employer paying such remuneration, or by a fund into which the employer has paid during said base period: Provided further, That notwithstanding any other provision of this subdivision to the contrary, the weekly benefit amount payable to such individual for such week shall not be reduced by any retirement benefits he or she is receiving or has received under Title II of the Social Security Act or similar payments under any act of Congress. Claimant may be required to certify as to whether or not he or she is receiving or has been receiving remuneration in the form of an annuity, pension or other retirement pay from a base period and/or employer or chargeable employer or from a trust fund contributed to by a base period and/or employer or chargeable employer.
(12) (13) For each week in which and for fifty-two weeks thereafter, beginning with the date of the decision, if the commissioner finds such individual who within twenty-four calendar months immediately preceding such decision, has made a false statement or representation knowing it to be false or knowingly fails to disclose a material fact, to obtain or increase any benefit or payment under this article: Provided, That disqualification under this subdivision shall not preclude prosecution under section seven, article ten of this chapter.
§21A-6-10. Benefit rate -- Total unemployment; annual computation and publication of rates.

(a) Each eligible individual who is totally unemployed in any week shall be paid benefits with respect to that week at the weekly rate appearing in Column (C) in the benefit table in this section, on the line on which in Column (A) there is indicated the employee's wage class, except as otherwise provided under the term "total and partial unemployment" in section twenty-seven, article one-a of this chapter. The employee's wage class shall be determined by his or her base period wages as shown in Column (B) in the benefit table. The right of an employee to receive benefits shall not be prejudiced nor the amount thereof be diminished by reason of failure by an employer to pay either the wages earned by the employee or the contribution due on such wages. An individual who is totally unemployed but earns in excess of $60 as a result of odd job or subsidiary work, or is paid a bonus in any benefit week shall be paid benefits for such week in accordance with the provisions of this chapter pertaining to benefits for partial unemployment.
(b) (1) The maximum benefit for each wage class shall be equal to twenty-six times the weekly benefit rate.
(2) The maximum benefit rate shall be sixty-six and two-thirds percent of the average weekly wage in West Virginia.
(c) On July 1 of each year, the commissioner shall determine the maximum weekly benefit rate upon the basis of the formula set forth above and shall establish wage classes as are required, increasing or decreasing the amount of the base period wages required for each wage class by $150, establishing the weekly benefit rate for each wage class by rounded dollar amount to be fifty-five percent of one fifty-second of the median dollar amount of wages in the base period for such wage class, and establishing the maximum benefit for each wage class as an amount equal to twenty-six times the weekly benefit rate: Provided, That the commissioner shall not increase or decrease the maximum weekly benefit rate during the pendency of a temporary solvency assessment on employers and employees in accordance with section ten-a, article five of this chapter. The maximum weekly benefit rate, when computed by the commissioner, in accordance with the foregoing provisions, shall be rounded to the next lowest multiple of $1.
BENEFIT TABLE



A
Wage
Class


B
Wages in
Base Period



C
Weekly
Benefit
Rate
Maximum
Benefit in Benefit Year
for Total
and/or
Partial Un- employment
  Under   $2,200.00 Ineligible  
1 $2,200.00 - 2,349.99 24.00 $ 624.00
2 2,350.00 - 2,499.99 25.00 650.00
3 2,500.00 - 2,649.99 27.00 702.00
4 2,650.00 - 2,799.99 28.00 728.00
5 2,800.00 - 2,949.99 30.00 780.00
6 2,950.00 - 3,099.99 31.00 806.00
7 3,100.00 - 3,249.99 33.00 858.00
8 3,250.00 - 3,399.99 35.00 910.00
9 3,400.00 - 3,549.99 36.00 936.00
10 3,550.00 - 3,699.99 38.00 988.00
11 3,700.00 - 3,849.99 39.00 1,014.00
12 3,850.00 - 3,999.99 41.00 1,066.00
13 4,000.00 - 4,149.99 43.00 1,118.00
14 4,150.00 - 4,299.99 44.00 1,144.00
15 4,300.00 - 4,449.99 46.00 1,196.00
16 4,450.00 - 4,599.99 47.00 1,222.00
17 4,600.00 - 4,749.99 49.00 1,274.00
18 4,750.00 - 4,899.99 51.00 1,326.00
19 4,900.00 - 5,049.99 52.00 1,352.00
20 5,050.00 - 5,199.99 54.00 1,404.00
21 5,200.00 - 5,349.99 55.00 1,430.00
22 5,350.00 - 5,499.99 57.00 1,482.00
23 5,500.00 - 5,649.99 58.00 1,508.00
24 5,650.00 - 5,799.99 60.00 1,560.00
25 5,800.00 - 5,949.99 62.00 1,612.00
26 5,950.00 - 6,099.99 63.00 1,638.00
27 6,100.00 - 6,249.99 65.00 1,690.00
28 6,250.00 - 6,399.99 66.00 1,716.00
29 6,400.00 - 6,549.99 68.00 1,768.00
30 6,550.00 - 6,699.99 70.00 1,820.00
31 6,700.00 - 6,849.99 71.00 1,846.00
32 6,850.00 - 6,999.99 73.00 1,898.00
33 7,000.00 - 7,149.99 74.00 1,924.00
34 7,150.00 - 7,299.99 76.00 1,976.00
35 7,300.00 - 7,449.99 78.00 2,028.00
36 7,450.00 - 7,599.99 79.00 2,054.00
37 7,600.00 - 7,749.99 81.00 2,106.00
38 7,750.00 - 7,899.99 82.00 2,132.00
39 7,900.00 - 8,049.99 84.00 2,184.00
40 8,050.00 - 8,199.99 85.00 2,210.00
41 8,200.00 - 8,349.99 87.00 2,262.00
42 8,350.00 - 8,499.99 89.00 2,314.00
43 8,500.00 - 8,649.99 90.00 2,340.00
44 8,650.00 - 8,799.99 92.00 2,392.00
45 8,800.00 - 8,949.99 93.00 2,418.00
46 8,950.00 - 9,099.99 95.00 2,470.00
47 9,100.00 - 9,249.99 97.00 2,522.00
48 9,250.00 - 9,399.99 98.00 2,548.00
49 9,400.00 - 9,549.99 100.00 2,600.00
50 9,550.00 - 9,699.99 101.00 2,626.00
51 9,700.00 - 9,849.99 103.00 2,678.00
52 9,850.00 - 9,999.99 104.00 2,704.00
53 10,000.00 - 10,149.99 106.00 2,756.00
54 10,150.00 - 10,299.99 108.00 2,808.00
55 10,300.00 - 10,449.99 109.00 2,834.00
56 10,450.00 - 10,599.99 111.00 2,886.00
57 10,600.00 - 10,749.99 112.00 2,912.00
58 10,750.00 - 10,899.99 114.00 2,964.00
59 10,900.00 - 11,049.99 116.00 3,016.00
60 11,050.00 - 11,199.99 117.00 3,042.00
61 11,200.00 - 11,349.99 119.00 3,094.00
62 11,350.00 - 11,499.99 120.00 3,120.00
63 11,500.00 - 11,649.99 122.00 3,172.00
64 11,650.00 - 11,799.99 124.00 3,224.00
65 11,800.00 - 11,949.99 125.00 3,250.00
66 11,950.00 - 12,099.99 127.00 3,302.00
67 12,100.00 - 12,249.99 128.00 3,328.00
68 12,250.00 - 12,399.99 130.00 3,380.00
69 12,400.00 - 12,549.99 131.00 3,406.00
70 12,550.00 - 12,699.99 133.00 3,458.00
71 12,700.00 - 12,849.99 135.00 3,510.00
72 12,850.00 - 12,999.99 136.00 3,536.00
73 13,000.00 - 13,149.99 138.00 3,588.00
74 13,150.00 - 13,299.99 139.00 3,614.00
75 13,300.00 - 13,449.99 141.00 3,666.00
76 13,450.00 - 13,599.99 143.00 3,718.00
77 13,600.00 - 13,749.99 144.00 3,744.00
78 13,750.00 - 13,899.99 146.00 3,796.00
79 13,900.00 - 14,049.99 147.00 3,822.00
80 14,050.00 - 14,199.99 149.00 3,874.00
81 14,200.00 - 14,349.99 150.00 3,900.00
82 14,350.00 - 14,499.99 152.00 3,952.00
83 14,500.00 - 14,649.99 154.00 4,004.00
84 14,650.00 - 14,799.99 155.00 4,030.00
85 14,800.00 - 14,949.99 157.00 4,082.00
86 14,950.00 - 15,099.99 158.00 4,108.00
87 15,100.00 - 15,249.99 160.00 4,160.00
88 15,250.00 - 15,399.99 162.00 4,212.00
89 15,400.00 - 15,549.99 163.00 4,238.00
90 15,550.00 - 15,699.99 165.00 4,290.00
91 15,700.00 - 15,849.99 166.00 4,316.00
92 15,850.00 - 15,999.99 168.00 4,368.00
93 16,000.00 - 16,149.99 170.00 4,420.00
94 16,150.00 - 16,299.99 171.00 4,446.00
95 16,300.00 - 16,449.99 173.00 4,498.00
96 16,450.00 - 16,599.99 174.00 4,524.00
97 16,600.00 - 16,749.99 176.00 4,576.00
98 16,750.00 - 16,899.99 177.00 4,602.00
99 16,900.00 - 17,049.99 179.00 4,654.00
100 17,050.00 - 17,199.99 181.00 4,706.00
101 17,200.00 - 17,349.99 182.00 4,732.00
102 17,350.00 - 17,499.99 184.00 4,784.00
103 17,500.00 - 17,649.99 185.00 4,810.00
104 17,650.00 - 17,799.99 187.00 4,862.00
105 17,800.00 - 17,949.99 189.00 4,914.00
106 17,950.00 - 18,099.99 190.00 4,940.00
107 18,100.00 - 18,249.99 192.00 4,992.00
108 18,250.00 - 18,399.99 193.00 5,018.00
109 18,400.00 - 18,549.99 195.00 5,070.00
110 18,550.00 - 18,699.99 196.00 5,096.00
111 18,700.00 - 18,849.99 198.00 5,148.00
112 18,850.00 - 18,999.99 200.00 5,200.00
113 19,000.00 - 19,149.99 201.00 5,226.00
114 19,150.00 - 19,299.99 203.00 5,278.00
115 19,300.00 - 19,449.99 204.00 5,304.00
116 19,450.00 - 19,599.99 206.00 5,356.00
117 19,600.00 - 19,749.99 208.00 5,408.00
118 19,750.00 - 19,899.99 209.00 5,434.00
119 19,900.00 - 20,049.99 211.00 5,486.00
120 20,050.00 - 20,199.99 212.00 5,512.00
121 20,200.00 - 20,349.99 214.00 5,564.00
122 20,350.00 - 20,499.99 216.00 5,616.00
123 20,500.00 - 20,649.99 217.00 5,642.00
124 20,650.00 - 20,799.99 219.00 5,694.00
125 20,800.00 - 20,949.99 220.00 5,720.00
126 20,950.00 - 21,099.99 222.00 5,772.00
127 21,100.00 - 21,249.99 223.00 5,798.00
128 21,250.00 - 21,399.99 225.00 5,850.00
129 21,400.00 - 21,549.99 227.00 5,902.00
130 21,550.00 - 21,699.99 228.00 5,928.00
131 21,700.00 - 21,849.99 230.00 5,980.00
132 21,850.00 - 21,999.99 231.00 6,006.00
133 22,000.00 - 22,149.99 233.00 6,058.00
134 22,150.00 - 22,299.99 235.00 6,110.00
135 22,300.00 - 22,449.99 236.00 6,136.00
136 22,450.00 - 22,599.99 238.00 6,188.00
137 22,600.00 - 22,749.99 239.00 6,214.00
138 22,750.00 - 22,899.99 241.00 6,266.00
139 22,900.00 - 23,049.99 243.00 6,318.00
140 23,050.00 - 23,199.99 244.00 6,344.00
141 23,200.00 - 23,349.99 246.00 6,396.00
142 23,350.00 - 23,499.99 247.00 6,422.00
143 23,500.00 - 23,649.99 249.00 6,474.00
144 23,650.00 - 23,799.99 250.00 6,500.00
145 23,800.00 - 23,949.99 252.00 6,552.00
146 23,950.00 - 24,099.99 254.00 6,604.00
147 24,100.00 - 24,249.99 255.00 6,630.00
148 24,250.00 - 24,399.99 257.00 6,682.00
149 24,400.00 - 24,549.99 258.00 6,708.00
150 24,550.00 - 24,699.99 260.00 6,760.00
151 24,700.00 - 24,849.99 262.00 6,812.00
152 24,850.00 - 24,999.99 263.00 6,838.00
153 25,000.00 - 25,149.99 265.00 6,890.00
154 25,150.00 - 25,299.99 266.00 6,916.00
155 25,300.00 - 25,449.99 268.00 6,968.00
156 25,450.00 - 25,599.99 269.00 6,994.00
157 25,600.00 - 25,749.99 271.00 7,046.00
158 25,750.00 - 25,899.99 273.00 7,098.00
159 25,900.00 - 26,049.99 274.00 7,124.00
160 26,050.00 - 26,199.99 276.00 7,176.00
161 26,200.00 - 26,349.99 277.00 7,202.00
162 26,350.00 - 26,499.99 279.00 7,254.00
163 26,500.00 - 26,649.99 281.00 7,306.00
164 26,650.00 - 26,799.99 282.00 7,332.00
165 26,800.00 - 26,949.99 284.00 7,384.00
166 26,950.00 - 27,099.99 285.00 7,410.00
167 27,100.00 - 27,249.99 287.00 7,462.00
168 27,250.00 - 27,399.99 289.00 7,514.00
169 27,400.00 - AND OVER 290.00 7,540.00
(d) After he or she has established such wage classes, the commissioner shall prepare and publish a table setting forth such information. (e) Average weekly wage shall be computed by dividing the number of employees in West Virginia earning wages in covered employment into the total wages paid to employees in West Virginia in covered employment, and by further dividing said result by fifty-two, and shall be determined from employer wage and contribution reports for the previous calendar year which are furnished to the department on or before June 1 following such calendar year. The average weekly wage, as determined by the commissioner, shall be rounded to the next higher dollar.(f) The computation and determination of rates as aforesaid shall be completed annually before July 1 and any such new wage class, with its corresponding wages in base period, weekly benefit rate, and maximum benefit in a benefit year established by the commissioner in the foregoing manner effective on July 1 shall apply only to a new claim established by a claimant on and after July 1, and does not apply to continued claims of a claimant based on his or her new claim established before said July 1.
BENEFIT TABLE

A
WAGE
  B
WAGES IN
C
WEEKLY

MAXIMUM
CLASS   BASE PERIOD BENEFIT RATE BENEFIT RATE
    Under $ 2,200.00 Ineligible  
1 $ 2,200.00 - 2,359.99 24.00 624.00
2   2,350.00 - 2,499.99 25.00 650.00
3   2,500.00 - 2,649.99 27.00 702.00
4   2,650.00 - 2,799.99 28.00 728.00
5   2,800.00 - 2,949.99 30.00 780.00
6   2,950.00 - 3,099.99 31.00 806.00
7   3,100.00 - 3,249.99 33.00 858.00
8   3,250.00 - 3,399.99 35.00 910.00
9   3,400.00 - 3,549.99 36.00 936.00
10   3,550.00 - 3,699.99 38.00 988.00
11   3,700.00 - 3,849.99 39.00 1,014.00
12   3,850.00 - 3,999.99 41.00 1,066.00
13   4,000.00 - 4,149.99 43.00 1,118.00
14   4,150.00 - 4,299.99 44.00 1,144.00
15   4,300.00 - 4,449.99 46.00 1,196.00
16   4,450.00 - 4,599.99 47.00 1,222.00
17   4,600.00 - 4,749.99 49.00 1,274.00
18   4,750.00 - 4,899.99 51.00 1,326.00
19   4,900.00 - 5,049.99 52.00 1,352.00
20   5,050.00 - 5,199.99 54.00 1,404.00
7,462.00 16827,250.00 -27,399.99289.00 7,514.00 16927,400.00 -27,549.99290.00 7,540.00 17027,550.00 -27,699.99292.00 7,592.00 17127,700.00 -27,849.99293.00 7,618.00 17227,850.00 -27,999.99295.00 7,670.00 17328,000.00 -28,149.99296.00 7,696.00 17428,150.00 -28,299.99298.00 7,748.00 17528,300.00 -28,449.99300.00 7,800.00 17628,450.00 -28,599.99301.00 7,826.00 17728,600.00 -28,749.99303.00 7,878.00 17828,750.00 -28,899.99304.00 7,904.00 17928,900.00 -29,049.99306.00 7,956.00 18029,050.00 -29,199.99308.00 8,008.00 18129,200.00 -29,349.99309.00 8,034.00 18229,350.00 -29,499.99311.00 8,086.00 18329,500.00 -29,649.99312.00 8,112.00 18429,650.00 -29,799.99314.00 8,164.00 18529,800.00 -
29,949.99315.00 8,190.00 18629,950.00 -30,099.99317.00 8,242.00 18730,100.00 -30,249.99319.00 8,294.00 18830,250.00 -30,399.99320.00 8,320.00 18930,400.00 -30,549.99322.00 8,372.00 19030,550.00 -30,699.99323.00 8,398.00 19130,700.00 -30,849.99325.00 8,450.00 19230,850.00 -30,999.99327.00 8,502.00 19331,000.00 -31,149.99328.00 8,528.00 19431,150.00 -31,299.99330.00 8,580.00 19531,300.00 -31,449.99331.00 8,606.00 19631,450.00 -31,599.99333.00 8,658.00 19731,600.00 -31,749.99335.00 8,710.00 19831,750.00 -31,899.99336.00 8,736.00 19931,900.00 -32,049.99338.00 8,788.00 20032,050.00 -32,199.99339.00 8,814.00 20132,200.00 -32,349.99341.00 8,866.00 20232,350.00 -32,499.99342.00 8,892.00 20332,500.00 -32,649.99344.00 8,944.00 20432,650.00 -32,799.99346.00 8,996.00 20532,800.00 -32,949.99347.00 9,022.00 20632,950.00 -33,099.99349.00 9,074.00 20733,100.00 -33,249.99350.00 9,100.00 20833,250.00 -33,399.99352.00 9,152.00 20933,400.00 -33,549.99354.00 9,204.00 21033,550.00 -
33,699.99355.00 9,230.0021133,700.00 -33,849.99357.00 9,282.0021233,850.00 -33,999.99358.00 9,308.0021334,000.00 -34,149.99360.00 9,360.0021434,150.00 -34,299.99361.00 9,386.0021534,300.00 -34,449.99363.00 9,438.0021634,450.00 -34,599.99365.00 9,490.0021734,600.00 -34,749.99366.00 9,516.0021834,750.00 -34,899.99368.00 9,568.0021934,900.00 -35,049.99369.00 9,594.0022035,050.00 -35,199.99371.00 9,646.0022135,200.00 -35,349.99373.00 9,698.0022235,350.00 -35,499.99374.00 9,724.0022335,500.00 -35,649.99376.00 9,776.0022435,650.00 -35,799.99377.00 9,802.0022535,800.00 -35,949.99379.00 9,854.0022635,950.00 -
36,999.99381.00 9,906.0022736,100.00 -36,249.99382.00 9,932.0022836,250.00 -36,399.99384.00 9,984.0022936,400.00 -36,549.99385.00 10,010.0023036,550.00 -36,699.99387.00 10,062.0023136,700.00 -36,849.99388.00 10,088.0023236,850.00 -36,999.99390.00 10,140.0023337,000.00 -37,149.99392.00 10,192.0023437,150.00 -37,299.99393.00 10,218.0023537,300.00 -37,449.99395.00 10,270.0023637,450.00 -37,599.99396.00 10,296.0023737,600.00 -37,749.99398.00 10,348.0023837,750.00 -37,899.99400.00 10,400.0023937,900.00 -38,049.99401.00 10,426.0024038,050.00 -38,199.99403.00 10,478.0024138,200.00 -38,349.99404.00 10,504.0024238,350.00 -38,499.99406.00 10,556.0024338,500.00 -38,649.99408.00 10,608.0024438,650.00 -38,799.99409.00 10,634.0024538,800.00 -38,949.99411.00 10,686.0024638,950.00 -39,099.99412.00 10,712.0024739,100.00 -39,249.99414.00 10,764.0024839,250.00 -39,399.99415.00 10,790.0024939,400.00 -39,549.99417.00 10,842.0025039,550.00 -39,699.99419.00 10,894.0025139,700.00 -39,849.99420.00 10,920.0025239,850.00 -39,999.99422.00 10,972.0025340,000.00 -40,149.99423.00 10,998.0025440,150.00 -and above424.00 11,024.00
21   5,200.00 - 5,349.99 55.00 1,430.00
22   5,350.00 - 5,499.99 57.00 1,482.00
23   5,500.00 - 5,649.99 58.00 1,508.00
24   5,650.00 - 5,799.99 60.00 1,560.00
25   5,800.00 - 5,949.99 62.00 1,612.00
26   5,950.00 - 6,099.99 63.00 1,638.00
27   6,100.00 - 6,249.99 65.00 1,690.00
28   6,250.00 - 6,399.99 66.00 1,716.00
29   6,400.00 - 6,549.99 68.00 1,768.00
30   6,550.00 - 6,699.99 70.00 1,820.00
31   6,700.00 - 6,849.99 71.00 1,846.00
32   6,850.00 - 6,999.99 73.00 1,898.00
33   7,000.00 - 7,149.99 74.00 1,924.00
34   7,150.00 - 7,299.99 76.00 1,976.00
35   7,300.00 - 7,449.99 78.00 2,028.00
36   7,450.00 - 7,599.99 79.00 2,054.00
37   7,600.00 - 7,749.99 81.00 2,106.00
38   7,750.00 - 7,899.99 82.00 2,132.00
39   7,900.00 - 8,049.99 84.00 2,184.00
40   8,050.00 - 8,199.99 85.00 2,210.00
41   8,200.00 - 8,349.99 87.00 2,262.00
42   8,350.00 - 8,499.99 89.00 2,314.00
43   8,500.00 - 8,649.99 90.00 2,340.00
44   8,650.00 - 8,799.99 92.00 2,392.00
45   8,800.00 - 8,949.99 93.00 2,418.00
46   8,950.00 - 9,099.99 95.00 2,470.00
47   9,100.00 - 9,249.99 97.00 2,522.00
48   9,250.00 - 9,399.99 98.00 2,548.00
49   9,400.00 - 9,549.99 100.00 2,600.00
50   9,550.00 - 9,699.99 101.00 2,626.00
51   9,700.00 - 9,849.99 103.00 2,678.00
52   9,850.00 - 9,999.99 104.00 2,704.00
53   10,000.00 - 10,149.99 106.00 2,756.00
54   10,150.00 - 10,299.99 108.00 2,808.00
55   10,300.00 - 10,449.99 109.00 2,834.00
56   10,450.00 - 10,599.99 111.00 2,886.00
57   10,600.00 - 10,749.99 112.00 2,912.00
58   10,750.00 - 10,899.99 114.00 2,964.00
59   10,900.00 - 11,049.99 116.00 3,016.00
60   11,050.00 - 11,199.99 117.00 3,042.00
61   11,200.00 - 11,349.99 119.00 3,094.00
62   11,350.00 - 11,499.99 120.00 3,120.00
63   11,500.00 - 11,649.99 122.00 3,172.00
64   11,650.00 - 11,799.99 124.00 3,224.00
65   11,800.00 - 11,949.99 125.00 3,250.00
66   11,950.00 - 12,099.99 127.00 3,302.00
67   12,100.00 - 12,249.99 128.00 3,328.00
68   12,250.00 - 12,399.99 130.00 3,380.00
69   12,400.00 - 12,549.99 131.00 3,406.00
70   12,550.00 - 12,699.99 133.00 3,458.00
71   12,700.00 - 12,849.99 135.00 3,510.00
72   12,850.00 - 12,999.99 136.00 3,536.00
73   13,000.00 - 13,149.99 138.00 3,588.00
74   13,150.00 - 13,299.99 139.00 3,614.00
75   13,300.00 - 13,449.99 141.00 3,666.00
76   13,450.00 - 13,599.99 143.00 3,718.00
77   13,600.00 - 13,749.99 144.00 3,744.00
78   13,750.00 - 13,899.99 146.00 3,796.00
79   13,900.00 - 14,049.99 147.00 3,822.00
80   14,050.00 - 14,199.99 149.00 3,874.00
81   14,200.00 - 14,349.99 150.00 3,900.00
82   14,350.00 - 14,499.99 152.00 3,952.00
83   14,500.00 - 14,649.99 154.00 4,004.00
84   14,650.00 - 14,799.99 155.00 4,030.00
85   14,800.00 - 14,949.99 157.00 4,082.00
86   14,950.00 - 15,099.99 158.00 4,108.00
87   15,100.00 - 15,249.99 160.00 4,160.00
88   15,250.00 - 15,399.99 162.00 4,212.00
89   15,400.00 - 15,549.99 163.00 4,238.00
90   15,550.00 - 15,699.99 165.00 4,290.00
91   15,700.00 - 15,849.99 166.00 4,316.00
92   15,850.00 - 15,999.99 168.00 4,368.00
93   16,000.00 - 16,149.99 170.00 4,420.00
94   16,150.00 - 16,299.99 171.00 4,446.00
95   16,300.00 - 16,449.99 173.00 4,498.00
96   16,450.00 - 16,599.99 174.00 4,524.00
97   16,600.00 - 16,749.99 176.00 4,576.00
98   16,750.00 - 16,899.99 177.00 4,602.00
99   16,900.00 - 17,049.99 179.00 4,654.00
100   17,050.00 - 17,199.99 181.00 4,706.00
101   17,200.00 - 17,349.99 182.00 4,732.00
102   17,350.00 - 17,499.99 184.00 4,784.00
103   17,500.00 - 17,649.99 185.00 4,810.00
104   17,650.00 - 17,799.99 187.00 4,862.00
105   17,800.00 - 17,949.99 189.00 4,914.00
106   17,950.00 - 18,099.99 190.00 4,940.00
107   18,100.00 - 18,249.99 192.00 4,992.00
108   18,250.00 - 18,399.99 193.00 5,018.00
109   18,400.00 - 18,549.99 195.00 5,070.00
110   18,550.00 - 18,699.99 196.00 5,096.00
111   18,700.00 - 18,849.99 198.00 5,148.00
112   18,850.00 - 18,999.99 200.00 5,200.00
113   19,000.00 - 19,149.99 201.00 5,226.00
114   19,150.00 - 19,299.99 203.00 5,278.00
115   19,300.00 - 19,449.99 204.00 5,304.00
116   19,450.00 - 19,599.99 206.00 5,356.00
117   19,600.00 - 19,749.99 208.00 5,408.00
118   19,750.00 - 19,899.99 209.00 5,434.00
119   19,900.00 - 20,049.99 211.00 5,486.00
120   20,050.00 - 20,199.99 212.00 5,512.00
121   20,200.00 - 20,349.99 214.00 5,564.00
122   20,350.00 - 20,499.99 216.00 5,616.00
123   20,500.00 - 20,649.99 217.00 5,642.00
124   20,650.00 - 20,799.99 219.00 5,694.00
125   20,800.00 - 20,949.99 220.00 5,720.00
126   20,950.00 - 21,099.99 222.00 5,772.00
127   21,100.00 - 21,249.99 223.00 5,798.00
128   21,250.00 - 21,399.99 225.00 5,850.00
129   21,400.00 - 21,549.99 227.00 5,902.00
130   21,550.00 - 21,699.99 228.00 5,928.00
131   21,700.00 - 21,849.99 230.00 5,980.00
132   21,850.00 - 21,999.99 231.00 6,006.00
133   22,000.00 - 22,149.99 233.00 6,058.00
134   22,150.00 - 22,299.99 235.00 6,110.00
135   22,300.00 - 22,449.99 236.00 6,136.00
136   22,450.00 - 22,599.99 238.00 6,188.00
137   22,600.00 - 22,749.99 239.00 6,214.00
138   22,750.00 - 22,899.99 241.00 6,266.00
139   22,900.00 - 23,049.99 243.00 6,318.00
140   23,050.00 - 23,199.99 244.00 6,344.00
141   23,200.00 - 23,349.99 246.00 6,396.00
142   23,350.00 - 23,499.99 247.00 6,422.00
143   23,500.00 - 23,649.99 249.00 6,474.00
144   23,650.00 - 23,799.99 250.00 6,500.00
145   23,800.00 - 23,949.99 252.00 6,552.00
146   23,950.00 - 24,099.99 254.00 6,604.00
147   24,100.00 - 24,249.99 255.00 6,630.00
148   24,250.00 - 24,399.99 257.00 6,682.00
149   24,400.00 - 24,549.99 258.00 6,708.00
150   24,550.00 - 24,699.99 260.00 6,760.00
151   24,700.00 - 24,849.99 262.00 6,812.00
152   24,850.00 - 24,999.99 263.00 6,838.00
153   25,000.00 - 25,149.99 265.00 6,890.00
154   25,150.00 - 25,299.99 266.00 6,916.00
155   25,300.00 - 25,449.99 268.00 6,968.00
156   25,450.00 - 25,599.99 269.00 6,994.00
157   25,600.00 - 25,749.99 271.00 7,046.00
158   25,750.00 - 25,899.99 273.00 7,098.00
159   25,900.00 - 26,049.99 274.00 7,124.00
160   26,050.00 - 26,199.99 276.00 7,176.00
161   26,200.00 - 26,349.99 277.00 7,202.00
162   26,350.00 - 26,499.99 279.00 7,254.00
163   26,500.00 - 26,649.99 281.00 7,306.00
164   26,650.00 - 26,799.99 282.00 7,332.00
165   26,800.00 - 26,949.99 284.00 7,384.00
166   26,950.00 - 27,099.99 285.00 7,410.00
167   27,100.00 - 27,249.99 287.00

__________


(NOTE: Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.)
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