RCW 50.16.010
Unemployment compensation fund
—
Administrative contingency fund.
(1) There shall be maintained as special funds, separate and apart from all public moneys or funds of this state an unemployment compensation fund and an administrative contingency fund, which shall be administered by the commissioner exclusively for the purposes of this title, and to which RCW 43.01.050
shall not be applicable.
(2)(a) The unemployment compensation fund shall consist of:
(i) All contributions collected under RCW 50.24.010
and payments in lieu of contributions collected pursuant to the provisions of this title;
(ii) Any property or securities acquired through the use of moneys belonging to the fund;
(iii) All earnings of such property or securities;
(iv) Any moneys received from the federal unemployment account in the unemployment trust fund in accordance with Title XII of the social security act, as amended;
(v) All money recovered on official bonds for losses sustained by the fund;
(vi) All money credited to this state's account in the unemployment trust fund pursuant to section 903 of the social security act, as amended;
(vii) All money received from the federal government as reimbursement pursuant to section 204 of the federal-state extended compensation act of 1970 (84 Stat. 708-712; 26 U.S.C. Sec. 3304);
(viii) The portion of the additional penalties as provided in RCW 50.20.070
(2) that is fifteen percent of the amount of benefits overpaid or deemed overpaid; and
(ix) All moneys received for the fund from any other source.
(b) All moneys in the unemployment compensation fund shall be commingled and undivided.
(3)(a) Except as provided in (b) of this subsection, the administrative contingency fund shall consist of:
(i) All interest on delinquent contributions collected pursuant to this title;
(ii) All fines and penalties collected pursuant to the provisions of this title, except the portion of the additional penalties as provided in RCW 50.20.070
(2) that is fifteen percent of the amount of benefits overpaid or deemed overpaid;
(iii) All sums recovered on official bonds for losses sustained by the fund; and
(iv) Revenue received under RCW 50.24.014
.
(b) All fees, fines, forfeitures, and penalties collected or assessed by a district court because of the violation of this title or rules adopted under this title shall be remitted as provided in chapter
3.62
RCW.
(c) Except as provided in (d) of this subsection, moneys available in the administrative contingency fund, other than money in the special account created under RCW 50.24.014, shall be expended upon the direction of the commissioner, with the approval of the governor, whenever it appears to him or her that such expenditure is necessary solely for:
(i) The proper administration of this title and that insufficient federal funds are available for the specific purpose to which such expenditure is to be made, provided, the moneys are not substituted for appropriations from federal funds which, in the absence of such moneys, would be made available.
(ii) The proper administration of this title for which purpose appropriations from federal funds have been requested but not yet received, provided, the administrative contingency fund will be reimbursed upon receipt of the requested federal appropriation.
(iii) The proper administration of this title for which compliance and audit issues have been identified that establish federal claims requiring the expenditure of state resources in resolution. Claims must be resolved in the following priority: First priority is to provide services to eligible participants within the state; second priority is to provide substitute services or program support; and last priority is the direct payment of funds to the federal government.
(d)(i) During the 2007-2009 fiscal biennium, moneys available in the administrative contingency fund, other than money in the special account created under RCW 50.24.014
(1)(a), shall be expended as appropriated by the legislature for: (A) The cost of the job skills or worker retraining programs at the community and technical colleges and administrative costs at the state board for community and technical colleges; and (B) reemployment services such as business and project development assistance, local economic development capacity building, and local economic development financial assistance at the department of commerce. The remaining appropriation may be expended as specified in (c) of this subsection.
(ii) During the 2015-2017, 2017-2019, 2019-2021, and 2025-2027 fiscal biennia, moneys available in the administrative contingency fund, other than money in the special account created under RCW 50.24.014
(1)(a), shall be expended as appropriated by the legislature: (A) For the department of social and health services for employment and training services and programs in the WorkFirst program; (B) for the administrative costs of state agencies participating in the WorkFirst program; and (C) by the commissioner for the work group on agricultural and agricultural-related issues as provided in the 2013-2015 omnibus operating appropriations act. The remaining appropriation may be expended as specified in (c) of this subsection.
(iii) During the 2025-2027 fiscal biennium, moneys available in the administrative contingency fund, other than money in the special account created under RCW 50.24.014
(1)(a), shall be expended as appropriated by the legislature for the career connected learning grant program authorized in RCW 28C.30.040
and
28C.30.050, and for additional audit support staff due to an increase in the workload associated with audits. The remaining appropriation may be expended as specified in (c) of this subsection.
(4) Money in the special account created under RCW 50.24.014
(1)(a) may only be expended, after appropriation, for the purposes specified in this section and RCW 50.62.010, 50.62.020, 50.62.030, 50.24.014, 50.44.053, and
50.22.010
.
[
2025 c 424 s 965
;
2019 c 415 s 977
;
2017 3rd sp.s. c 1 s 977
;
2016 sp.s. c 36 s 940
;
2014 c 221 s 920
;
2013 c 189 s 1
;
2012 c 198 s 11
;
2009 c 564 s 946
;
2009 c 4 s 906
;
2008 c 329 s 915
;
2007 c 327 s 4
;
2006 c 13 s 18
. Prior:
2005 c 518 s 933
; prior:
2003 2nd sp.s. c 4 s 23
;
2003 1st sp.s. c 25 s 925
;
2002 c 371 s 914
; prior:
1993 c 483 s 7
;
1993 c 226 s 10
;
1993 c 226 s 9
;
1991 sp.s. c 13 s 59
;
1987 c 202 s 218
;
1985 ex.s. c 5 s 6
;
1983 1st ex.s. c 13 s 5
;
1980 c 142 s 1
;
1977 ex.s. c 292 s 24
;
1973 c 73 s 4
;
1969 ex.s. c 199 s 27
;
1959 c 170 s 1
;
1955 c 286 s 2
;
1953 ex.s. c 8 s 5
;
1945 c 35 s 60
; Rem. Supp. 1945 s 9998-198; prior:
1943 c 127 s 6
; 1941 c 253 ss 7, 10;
1939 c 214 s 11
;
1937 c 162 s 13
.]
NOTES:
Effective date
—
2025 c 424:
See note following RCW 9.46.100
.
Effective date
—
2019 c 415:
See note following RCW 28B.20.476
.
Effective date
—
2017 3rd sp.s. c 1:
See note following RCW 43.41.455
.
Effective date
—
2016 sp.s. c 36:
See note following RCW 18.20.430
.
Effective date
—
2014 c 221:
See note following RCW 28A.710.260
.
Conflict with federal requirements
—
2013 c 189:
"If any part of this act is found to be in conflict with federal requirements that are a prescribed condition to the allocation of federal funds to the state or the eligibility of employers in this state for federal unemployment tax credits, the conflicting part of this act is inoperative solely to the extent of the conflict, and the finding or determination does not affect the operation of the remainder of this act. Rules adopted under this act must meet federal requirements that are a necessary condition to the receipt of federal funds by the state or the granting of federal unemployment tax credits to employers in this state." [
2013 c 189 s 5
.]
Effective date
—
2013 c 189:
"This act takes effect October 20, 2013." [
2013 c 189 s 7
.]
Effective date
—
2012 c 198:
See note following RCW 70A.15.5110
.
Expiration date
—
2009 c 564 s 946:
"Section *946 of this act expires June 30, 2016." [
2009 c 564 s 963
.]
*Reviser's note:
During the course of passage of 2009 c 564 the section numbering was changed, but the section reference in section 963 was not changed accordingly. The amendments to RCW 43.325.040
were apparently intended to expire on June 30, 2016. RCW 43.325.040
expired June 30, 2016.
Effective date
—
2009 c 564:
See note following RCW 2.68.020
.
Effective date
—
2009 c 4:
See note following RCW 43.79.460
.
Severability
—
Effective date
—
2008 c 329:
See notes following RCW 28B.105.110
.
Severability
—
Conflict with federal requirements
—
Effective date
—
2007 c 327:
See notes following RCW 50.24.014
.
Retroactive application
—
2006 c 13 ss 8-22:
See note following RCW 50.04.293
.
Conflict with federal requirements
—
Part headings not law
—
Severability
—
2006 c 13:
See notes following RCW 50.20.120
.
Effective date
—
2005 c 518:
See note following RCW 28A.600.110
.
Conflict with federal requirements
—
Severability
—
Effective date
—
2003 2nd sp.s. c 4:
See notes following RCW 50.01.010
.
Severability
—
Effective date
—
2003 1st sp.s. c 25:
See notes following RCW 19.28.351
.
Severability
—
Effective date
—
2002 c 371:
See notes following RCW 9.46.100
.
Conflict with federal requirements
—
Severability
—
1993 c 483:
See notes following RCW 50.04.293
.
Effective dates
—
1993 c 226 ss 10, 12, and 14:
"(1) Sections 10 and 12 of this act shall take effect June 30, 1999;
(2) Section 14 of this act shall take effect January 1, 1998." [
1993 c 226 s 20
.]
Conflict with federal requirements
—
1993 c 226:
"If any part of this act is found to be in conflict with federal requirements that are a prescribed condition to the allocation of federal funds to the state or the eligibility of employers in this state for federal unemployment tax credits, the conflicting part of this act is hereby declared to be inoperative solely to the extent of the conflict, and such finding or determination shall not affect the operation of the remainder of this act. The rules under this act shall meet federal requirements that are a necessary condition to the receipt of federal funds by the state or the granting of federal unemployment tax credits to employers in this state." [
1993 c 226 s 21
.]
Severability
—
1993 c 226:
"If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [
1993 c 226 s 22
.]
Application
—
1993 c 226:
"This act applies to tax rate years beginning with tax rate year 1994." [
1993 c 226 s 23
.]
Effective dates
—
Severability
—
1991 sp.s. c 13:
See notes following RCW 18.08.240
.
Intent
—
1987 c 202:
See note following RCW 2.04.190
.
Conflict with federal requirements
—
Severability
—
1985 ex.s. c 5:
See notes following RCW 50.62.010
.
Conflict with federal requirements
—
1983 1st ex.s. c 13:
"If any part of this act is found to be in conflict with federal requirements which are a prescribed condition to the allocation of federal funds to the state, the conflicting part of this act is hereby declared to be inoperative solely to the extent of the conflict, and such finding or determination shall not affect the operation of the remainder of this act. The rules under this act shall meet federal requirements which are a necessary condition to the receipt of federal funds by the state." [
1983 1st ex.s. c 13 s 13
.]
Effective dates
—
1977 ex.s. c 292:
See note following RCW 50.04.116
.
Effective dates
—
1973 c 73:
See note following RCW 50.04.030
.
RCW 50.16.020
Administration of funds
—
Accounts.
The commissioner shall designate a treasurer and custodian of the unemployment compensation fund and of the administrative contingency fund, who shall administer such funds in accordance with the directions of the commissioner and shall issue his or her warrants upon them in accordance with such regulations as the commissioner shall prescribe. The treasurer and custodian shall maintain within the unemployment compensation fund three separate accounts as follows:
(1) a clearing account,
(2) an unemployment trust fund account, and
(3) a benefit account.
All moneys payable to the unemployment compensation fund, upon receipt thereof by the commissioner, shall be forwarded to the treasurer, who shall immediately deposit them in the clearing account. Refunds payable pursuant to the provisions of this title from the unemployment compensation fund may be paid from the clearing account upon warrants issued by the treasurer under the direction of the commissioner: PROVIDED, HOWEVER, That refunds of interest or penalties on delinquent contributions shall be paid from the administrative contingency fund upon warrants issued by the treasurer under the direction of the commissioner.
After clearance thereof, all other moneys in the clearing account shall be immediately deposited with the Secretary of the Treasury of the United States to the credit of the account of this state in the unemployment trust fund, established and maintained pursuant to section 904 of the social security act, as amended, any provisions of law in this state relating to the deposit, administration, release, or disbursement of moneys in the possession or custody of this state to the contrary notwithstanding.
The benefit account shall consist of all moneys requisitioned from this state's account in the unemployment trust fund. Moneys in the clearing and benefit accounts and in the administrative contingency fund shall not be commingled with other state funds, but shall be deposited by the treasurer, under the direction of the commissioner, in any bank or public depository in which general funds of the state may be deposited, but no public deposit insurance charge or premium shall be paid out of the fund.
Such moneys shall be secured by said bank or public depository to the same extent and in the same manner as required by the general depository law of the state and collateral pledged shall be maintained in a separate custody account.
The treasurer shall give a bond conditioned upon the faithful performance of his or her duties as a custodian of the funds in an amount fixed by the director of the *department of general administration and in a form prescribed by law or approved by the attorney general. Premiums for said bond shall be paid from the administration fund. All sums recovered on official bonds for losses sustained by the unemployment compensation fund shall be deposited in such fund. All sums recovered on official bonds for losses sustained by the administrative contingency fund shall be deposited in such fund.
[
1993 c 226 s 12
;
1993 c 226 s 11
;
1983 1st ex.s. c 23 s 10
;
1975 c 40 s 12
;
1953 ex.s. c 8 s 6
;
1945 c 35 s 61
; Rem. Supp. 1945 s 9998-199. Prior: 1943 c 126 ss 6, 9;
1939 c 214 s 11
;
1937 c 162 s 13
.]
NOTES:
*Reviser's note:
The "department of general administration" was renamed the "department of enterprise services" by
2011 1st sp.s. c 43 s 107
.
Effective dates
—
1993 c 226 ss 10, 12, and 14
:  See note following RCW 50.16.010
.
Conflict with federal requirements
—
Severability
—
Application
—
1993 c 226:
See notes following RCW 50.16.010
.
Conflict with federal requirements
—
Effective dates
—
Construction
—
1983 1st ex.s. c 23:
See notes following RCW 50.04.073
.
Powers and duties of director of enterprise services as to official bonds: RCW 43.19.784
.
RCW 50.16.030
Withdrawals from federal unemployment trust fund.
(1) Moneys shall be requisitioned from this state's account in the unemployment trust fund solely for the payment of benefits and repayment of loans from the federal government to guarantee solvency of the unemployment compensation fund in accordance with regulations prescribed by the commissioner, except that money credited to this state's account pursuant to section 903 of the social security act, as amended, shall be used exclusively as provided in subsection (5) of this section. The commissioner shall from time to time requisition from the unemployment trust fund such amounts, not exceeding the amounts standing to its account therein, as the commissioner deems necessary for the payment of benefits for a reasonable future period. Upon receipt thereof the treasurer shall deposit such moneys in the benefit account and shall issue his or her warrants for the payment of benefits solely from such benefits account.
(2) Expenditures of such moneys in the benefit account and refunds from the clearing account shall not be subject to any provisions of law requiring specific appropriations or other formal release by state officers of money in their custody, and RCW 43.01.050, as amended, shall not apply. All warrants issued by the treasurer for the payment of benefits and refunds shall bear the signature of the treasurer and the countersignature of the commissioner, or his or her duly authorized agent for that purpose.
(3) Any balance of moneys requisitioned from the unemployment trust fund which remains unclaimed or unpaid in the benefit account after the expiration of the period for which sums were requisitioned shall either be deducted from estimates for, and may be utilized for the payment of, benefits during succeeding periods, or in the discretion of the commissioner, shall be redeposited with the secretary of the treasury of the United States of America to the credit of this state's account in the unemployment trust fund.
(4) Money credited to the account of this state in the unemployment trust fund by the secretary of the treasury of the United States of America pursuant to section 903 of the social security act, as amended, may be requisitioned and used for the payment of expenses incurred for the administration of this title pursuant to a specific appropriation by the legislature, provided that the expenses are incurred and the money is requisitioned after the enactment of an appropriation law which:
(a) Specifies the purposes for which such money is appropriated and the amounts appropriated therefor;
(b) Limits the period within which such money may be obligated to a period ending not more than two years after the date of the enactment of the appropriation law; and
(c) Limits the amount which may be obligated during a twelve-month period beginning on July 1st and ending on the next June 30th to an amount which does not exceed the amount by which (i) the aggregate of the amounts credited to the account of this state pursuant to section 903 of the social security act, as amended, during the same twelve-month period and the thirty-four preceding twelve-month periods, exceeds (ii) the aggregate of the amounts obligated pursuant to subsections (4) through (6) of this section and charged against the amounts credited to the account of this state during any of such thirty-five twelve-month periods. For the purposes of subsections (4) through (6) of this section, amounts obligated during any such twelve-month period shall be charged against equivalent amounts which were first credited and which are not already so charged; except that no amount obligated for administration during any such twelve-month period may be charged against any amount credited during such a twelve-month period earlier than the thirty-fourth twelve-month period preceding such period: PROVIDED, That any amount credited to this state's account under section 903 of the social security act, as amended, which has been appropriated for expenses of administration, whether or not withdrawn from the trust fund shall be excluded from the unemployment compensation fund balance for the purpose of experience rating credit determination.
(5) Money credited to the account of this state pursuant to section 903 of the social security act, as amended, may not be withdrawn or used except for the payment of benefits and for the payment of expenses of administration and of public employment offices pursuant to subsections (4) through (6) of this section.
(6) Money requisitioned as provided in subsections (4) through (6) of this section for the payment of expenses of administration shall be deposited in the unemployment compensation fund, but until expended, shall remain a part of the unemployment compensation fund. The commissioner shall maintain a separate record of the deposit, obligation, expenditure and return of funds so deposited. Any money so deposited which either will not be obligated within the period specified by the appropriation law or remains unobligated at the end of the period, and any money which has been obligated within the period but will not be expended, shall be returned promptly to the account of this state in the unemployment trust fund.
[
2021 c 2 s 7
;
2011 c 4 s 4
;
2006 c 13 s 7
;
2005 c 133 s 6
;
1999 c 36 s 1
;
1983 1st ex.s. c 7 s 1
;
1973 c 6 s 1
;
1969 ex.s. c 201 s 1
;
1959 c 170 s 2
;
1945 c 35 s 62
; Rem. Supp. 1945 s 9998-200. Prior:
1943 c 127 s 6
;
1941 c 253 s 7
.]
NOTES:
Intent
—
Conflict with federal requirements
—
Effective date
—
2021 c 2:
See notes following RCW 50.04.323
.
Effective date
—
2011 c 4 ss 1-6 and 16-21:
See note following RCW 50.20.120
.
Conflict with federal requirements
—
2011 c 4:
See note following RCW 50.29.021
.
Conflict with federal requirements
—
Part headings not law
—
Severability
—
2006 c 13:
See notes following RCW 50.20.120
.
Findings
—
Intent
—
Conflict with federal requirements
—
Effective date
—
2005 c 133:
See notes following RCW 50.20.120
.
Additional employees authorized
—
2005 c 133:
See note following RCW 50.01.010
.
Conflict with federal requirements
—
1999 c 36:
"If any part of this act is found to be in conflict with federal requirements that are a prescribed condition to the allocation of federal funds to the state or the eligibility of employers in this state for federal unemployment tax credits, the conflicting part of this act is inoperative solely to the extent of the conflict, and the finding or determination does not affect the operation of the remainder of this act. Rules adopted under this act must meet federal requirements that are a necessary condition to the receipt of federal funds by the state or the granting of federal unemployment tax credits to employers in this state." [
1999 c 36 s 2
.]
RCW 50.16.040
Management of funds upon discontinuance of federal unemployment trust fund.
The provisions of this title, to the extent that they relate to the unemployment trust fund, shall be operative only so long as such unemployment trust fund continues to exist and so long as the secretary of the treasury of the United States of America continues to maintain for this state a separate book account of all funds deposited therein for this state for benefit purposes, together with this state's proportionate share of the earnings of such unemployment trust fund, from which no other state is permitted to make withdrawals. If and when such unemployment trust fund ceases to exist, or such separate book account is no longer maintained, all moneys, properties or securities therein, belonging to the unemployment compensation fund of this state shall be transferred to the treasurer of the unemployment compensation fund, who shall hold, invest, transfer, sell, deposit, and release such moneys, properties, or securities in a manner approved by the commissioner, in accordance with the provisions of this title: PROVIDED, That such moneys shall be invested in the following readily marketable classes of securities: Bonds or other interest bearing obligations of the United States of America: AND PROVIDED FURTHER, That such investment shall at all times be made so that all the assets of the fund shall always be readily convertible into cash when needed for the payment of benefits. The treasurer shall dispose of securities or other properties belonging to the unemployment compensation fund only under the direction of the commissioner.
[
1945 c 35 s 63
; Rem. Supp. 1945 s 9998-201. Prior:
1941 c 253 s 7
.]
RCW 50.16.050
Unemployment compensation administration fund.
(1) There is hereby established a fund to be known as the unemployment compensation administration fund. Except as otherwise provided in this section, all moneys which are deposited or paid into this fund are hereby made available to the commissioner. All moneys in this fund shall be expended solely for the purpose of defraying the cost of the administration of this title, and for no other purpose whatsoever. All moneys received from the United States of America, or any agency thereof, for said purpose pursuant to section 302 of the social security act, as amended, shall be expended solely for the purposes and in the amounts found necessary by the secretary of labor for the proper and efficient administration of this title. All moneys received from the United States employment service, United States department of labor, for said purpose pursuant to the act of congress approved June 6, 1933, as amended or supplemented by any other act of congress, shall be expended solely for the purposes and in the amounts found necessary by the secretary of labor for the proper and efficient administration of the public employment office system of this state. The unemployment compensation administration fund shall consist of all moneys received from the United States of America or any department or agency thereof, or from any other source, for such purpose. All moneys in this fund shall be deposited, administered, and disbursed by the treasurer of the unemployment compensation fund under rules and regulations of the commissioner and none of the provisions of RCW 43.01.050
shall be applicable to this fund. The treasurer last named shall be the treasurer of the unemployment compensation administration fund and shall give a bond conditioned upon the faithful performance of his or her duties in connection with that fund. All sums recovered on the official bond for losses sustained by the unemployment compensation administration fund shall be deposited in said fund.
(2) Notwithstanding any provision of this section:
(a) All money requisitioned and deposited in this fund pursuant to RCW 50.16.030
(6) shall remain part of the unemployment compensation fund and shall be used only in accordance with the conditions specified in RCW 50.16.030
(4), (5) and (6).
(b) All money deposited in this fund pursuant to RCW 50.38.065
shall be used only after appropriation and only for the purposes of RCW 50.38.060
.
[
2010 c 8 s 13020
;
1993 c 62 s 8
;
1959 c 170 s 3
;
1947 c 215 s 13
;
1945 c 35 s 64
; Rem. Supp. 1947 s 9998-202. Prior:
1941 c 253 s 7
;
1939 c 214 s 11
;
1937 c 162 s 13
.]
NOTES:
Conflict with federal requirements
—
1993 c 62:
See RCW 50.38.901
.
RCW 50.16.060
Replacement of federal funds.
The state of Washington hereby pledges that it will replace within a reasonable time any moneys paid to this state under Title III of the social security act, and the Wagner-Peyser act, which, because of any action or contingency, have been lost or have been expended for purposes other than, or in amounts in excess of, those found necessary by the secretary of labor for the proper administration of the Washington employment security act.
[
1959 c 170 s 4
;
1945 c 35 s 67
; Rem. Supp. 1945 s 9998-205.]
RCW 50.16.070
Federal interest payment fund
—
Employer contributions
—
When payable
—
Maximum rate
—
Deduction from remuneration unlawful.
The federal interest payment fund shall consist of contributions payable by each employer (except employers as described in RCW 50.44.010
and
50.44.030
who have properly elected to make payments in lieu of contributions, employers who are required to make payments in lieu of contributions, and employers paying contributions under RCW 50.44.035
) for any calendar quarter which begins on or after January 1, 1984, and for which the commissioner determines that the department will have an outstanding balance of accruing federal interest at the end of the calendar quarter. The amount of wages subject to tax shall be determined according to RCW 50.24.010
. The tax rate applicable to wages paid during the calendar quarter shall be determined by the commissioner and shall not exceed fifteen one-hundredths of one percent. In determining whether to require contributions as authorized by this section, the commissioner shall consider the current balance in the federal interest payment fund and the projected amount of interest which will be due and payable as of the following September 30. Except as appropriated for the fiscal biennium ending June 30, 1991, any excess moneys in the federal interest payment fund shall be retained in the fund for future interest payments.
Contributions under this section shall become due and be paid by each employer in accordance with such rules as the commissioner may prescribe and shall not be deducted, in whole or in part, from the remuneration of individuals in the employ of the employer. Any deduction in violation of this section is unlawful.
In the payment of any contributions under this section, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent.
[
1989 1st ex.s. c 19 s 811
;
1988 c 289 s 710
;
1983 1st ex.s. c 13 s 7
.]
NOTES:
Severability
—
1989 1st ex.s. c 19:
"If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [
1989 1st ex.s. c 19 s 817
.]
Effective date
—
1989 1st ex.s. c 19:
"This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1989." [
1989 1st ex.s. c 19 s 818
.]
Severability
—
1988 c 289:
"If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [
1988 c 289 s 803
.]
Conflict with federal requirements
—
1983 1st ex.s. c 13:
See note following RCW 50.16.010
.
RCW 50.16.080
Federal targeted jobs tax credit program
—
Administration
—
Processing fee
—
Deposit of fees.
The cost of administering the federal targeted jobs tax credit program shall be fully borne by the employers requesting the credits. The commissioner shall establish the amount of the processing fee and procedures for collecting the fee. The commissioner shall establish the processing fee at a sufficient level to defray the costs of administering the federal targeted jobs tax credit program. The fee shall be established by the commissioner by rule. However, if federal funding is provided to finance such services, the commissioner shall revise or eliminate this fee based on the amount of federal funding received. Fees received for processing shall be deposited in a special account in the unemployment compensation administration fund.
[
1988 c 84 s 2
.]
NOTES:
Legislative finding
—
1988 c 84:
"The legislature finds that:
(1) The employment security department through the targeted jobs tax credit program has the responsibility to issue federal tax credit certifications to Washington state employers. The tax credit certification allows the employer to claim a credit against federal income tax for wages paid during the first year to employees who qualify for the program.
(2) To the extent that funding is available, the department, through the federal targeted jobs tax credit program, provides service to employers in the form of technical assistance and training, program marketing, monitoring, and maintenance of records and processing of documents that may result in a certification which allows employers to claim a federal tax credit.
(3) The United States Congress through the Tax Reform Act of 1986 reauthorized the targeted jobs tax credit but did not include funds to cover the costs of processing employer requests for federal tax credit certifications.
(4) The state has a vital interest in the economic benefits employers realize from the targeted jobs tax credit because the economic competitiveness of Washington state is enhanced as tax credit savings are reinvested in the state's economy.
(5) The departments of corrections, social and health services, and veterans affairs, and the superintendent of public instruction, along with employment security and other state service providers, utilize the targeted jobs tax credit program as an incentive for employers to hire hard-to-place clients.
(6) Economically disadvantaged youth, Vietnam-era veterans, ex-felons, and vocational rehabilitation, supplemental security income, general assistance and AFDC recipients have an especially difficult time in obtaining employment." [
1988 c 84 s 1
.]
Conflict with federal requirements
—
1988 c 84:
"If any part of this act shall be found to be in conflict with federal requirements which are a prescribed condition to the allocation of federal funds to the state, such conflicting part of this act is hereby declared to be inoperative solely to the extent of such conflict, and such finding or determination shall not affect the operation of the remainder of this act. The rules under this act shall meet federal requirements which are a necessary condition to the receipt of federal funds by the state." [
1988 c 84 s 3
.]
Severability
—
1988 c 84:
"If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [
1988 c 84 s 4
.]
Effective date
—
1988 c 84:
"This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect March 1, 1988." [
1988 c 84 s 6
.]  This act was signed by the governor March 16, 1988.
RCW 50.16.100
COVID-19 unemployment account.
(1) The COVID-19 unemployment account is created in the custody of the state treasurer. Revenues to the account shall consist of appropriations and transfers by the legislature and all other funding directed for deposit into the account. Only the commissioner of the employment security department or the commissioner's designee may authorize expenditures from the account. Expenditures from the account may be used only for reimbursing the unemployment trust fund account for unemployment benefits paid to the approved employees of employers approved for such reimbursement pursuant to *RCW 50.29.100
. The account is subject to the allotment procedures under chapter
43.88
RCW, but an appropriation is not required for expenditures.
(2) Any federal funding or relief for novel coronavirus that could be used for the purposes of *RCW 50.29.100
must be used first before spending from the account. Additionally, if the employment security department subsequently receives reimbursements from federal sources for amounts spent from the account, the department must remit the federal funding to the state treasurer for reimbursement to the budget stabilization account. If federal law or rules would prevent such remittance, the department must notify the office of financial management and the fiscal committees of the legislature within thirty days of receipt of the reimbursement.
(3) By July 1, 2021, the commissioner must certify to the state treasurer the amount of any unobligated moneys in the COVID-19 unemployment account that are attributable to the budget stabilization account appropriation in section 3, chapter 7, Laws of 2020, and the treasurer must transfer those moneys back to the budget stabilization account.
[
2020 c 7 s 4
.]
NOTES:
*Reviser's note:
RCW 50.29.100
expired July 30, 2021.
Conflict with federal requirements
—
2020 c 7:
"If any part of this act is found to be in conflict with federal requirements that are a prescribed condition to the allocation of federal funds to the state or the eligibility of employers in this state for federal unemployment tax credits, the conflicting part of this act is inoperative solely to the extent of the conflict, and the finding or determination does not affect the operation of the remainder of this act. Rules adopted under this act must meet federal requirements that are a necessary condition to the receipt of federal funds by the state or the granting of federal unemployment tax credits to employers in this state." [
2020 c 7 s 9
.]
Effective date
—
2020 c 7:
"This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 17, 2020]." [
2020 c 7 s 14
.]