SB 2743

AN ACT TO AMEND SECTION 71-5-127, MISSISSIPPI CODE OF 1972, TO PROVIDE FOR RELEASE OF RECORDS; TO PROVIDE FOR THE RELEASE OF RECORDS TO THIRD PARTIES UNDER CERTAIN CONDITIONS; TO AMEND SECTION 71-5-133, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE DEPARTMENT TO HOLD A HEARING TO DETERMINE IF GOOD CAUSE EXISTS FOR AN EMPLOYER FAILING TO RESPOND TO A SUBPOENA; TO AUTHORIZE THE DEPARTMENT TO ASSESS A PENALTY AFTER A HEARING; TO AUTHORIZE THE DEPARTMENT TO FILE A PETITION IN CIRCUIT COURT UPON THE FAILURE OF THE EMPLOYER TO PAY SUCH PENALTY; TO AMEND SECTION 71-5-139, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE DEPARTMENT TO SCHEDULE AN ADMINISTRATIVE HEARING FOR GOOD CAUSE UPON AN EMPLOYER'S FAILURE TO PRODUCE RECORDS; TO GRANT THE DEPARTMENT AND ITS AGENTS AUTHORITY TO PERFORM CERTAIN ACTIONS; TO REQUIRE FINES COLLECTED TO BE DEPOSITED IN THE MISSISSIPPI SPECIAL EMPLOYMENT SECURITY ADMINISTRATION FUND; TO AUTHORIZE THE DEPARTMENT TO SEEK THE ASSISTANCE OF THE SHERIFF FOR COLLECTION OF THE PENALTY; TO CREATE NEW SECTION MISSISSIPPI CODE OF 1972, TO REQUIRE ELECTRONIC PAYMENT OF UNEMPLOYMENT INSURANCE AND TRAINING TAXES; TO AMEND SECTION 71-5-355, MISSISSIPPI CODE OF 1972, TO GRANT THE DEPARTMENT DISCRETION TO ADJUST APPLICATION OF CERTAIN RULES UPON A SHOWING OF GOOD CAUSE OR A SHOWING OF FRAUD UPON THE EMPLOYER BY ITS PREDECESSOR OR THE FIRM IT RETAINED TO FILE TAX REPORTS; TO AUTHORIZE EMPLOYERS TO SUBMIT A WRITTEN REQUEST FOR REVIEW AND REDETERMINATION OF THEIR CONTRIBUTION RATES SETTING FORTH GOOD CAUSE FOR FAILURE TO FILE ANY TWO QUARTERLY REPORTS WITHIN THE QUALIFYING PERIOD; TO AMEND SECTION 71-5-365, MISSISSIPPI CODE OF 1972, TO REQUIRE THE DEPARTMENT TO REVIEW THE REASONS GIVEN FOR FAILURE TO MAKE CONTRIBUTIONS; TO AUTHORIZE THE EXECUTIVE DIRECTOR TO WAIVE UNEMPLOYMENT AND TRAINING TAXES, PENALTIES, INTEREST AND PROCESS COSTS OR ANY COMBINATION THEREOF UPON A FINDING OF GOOD CAUSE BY THE DEPARTMENT; TO AMEND SECTION 71-5-543, MISSISSIPPI CODE OF 1972, TO PROVIDE FOR INELIGIBILITY UPON CERTAIN CONDITIONS; TO REQUIRE ALL WAIVERS TO BE GRANTED BASED UPON A CONSIDERATION OF ABILITY TO REPAY, GOOD CAUSE, EQUITY AND GOOD CONSCIENCE AND FINANCIAL IMPACT OF THE WAIVER UPON THE UNEMPLOYMENT COMPENSATION TRUST FUND; AND FOR RELATED PURPOSES.