reglab/housing_qa huggingface dataset:
MA Gen L ch 151a § 13 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title XXI - Labor and Industries|Chapter 151a - Unemployment Insurance|Section 13 - Payment of Required Contribution; Secondary Adjustment Payments; Credited to Unemployment Compensation Fund

Section 13. The contributions required hereunder shall be paid to the commonwealth in such manner and at such times as the commissioner may prescribe, and shall be paid over by the commissioner to the state treasurer and credited by him to the Unemployment Compensation Fund.  Should the commissioner determine at any time that the solvency of the Unemployment Compensation Fund is in jeopardy and the continuation of benefit payments or Federal loan repayments is in danger, he shall add to every employer's contribution rate a uniform secondary adjustment payment in an amount sufficient to ensure that the Federal loans can be repaid in full before September 30.  Each employer shall be required to make contributions authorized pursuant to this section, in addition to any other payments required under this chapter, in accordance with the following table:   The secondary adjustment payments shall be paid to the commissioner in accordance with the procedures prescribed by the commissioner. The commissioner shall deposit the receipts of such payments into the Unemployment Compensation Fund established in section 48 or the Federal Loan Interest Fund established in section 14K. Such payments shall not be subject to the allowable state tax revenue limitations established by chapter 29B or chapter 62F. Prior to the depositing of the receipts, the commissioner may deduct all administrative costs incurred as a result of this section, including an amount as determined by the United States Secretary of Labor in accordance with federal cost rules, if applicable.  Except where inconsistent with the terms of this section, the terms and conditions of this chapter which are applicable to the payments and the collection of contributions shall apply to the same extent to the payment of and the collection of secondary adjustment payments, including that those payments shall be credited to each employer's account for the purpose of determining the employer's experience rate for the next succeeding calendar year pursuant to paragraph (1) of subsection (h) of section 14. Upon his determination that a secondary adjustment payment is due, the commissioner shall give notice to the joint committee on commerce and labor of the amount necessary for collection to maintain the solvency of the Fund. The notice shall be made within 10 days.
MA Gen L ch 151a § 14b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title XXI - Labor and Industries|Chapter 151a - Unemployment Insurance|Section 14b - Liability for Payments; Credits; Adjustments

Section 14B. Notwithstanding any other provisions of this chapter to the contrary:  (a)(1) Each employer liable to make payments in lieu of contributions shall not be liable for such payments after October first, nineteen hundred and seventy-six with respect to any benefits paid, to the extent that the commonwealth is entitled to payments with respect to such benefits under section six of P.L. 94–444.  (2) Each such employer shall receive credit against liability existing on or after October first, nineteen hundred and seventy-six for payments in lieu of contributions for any such payments made on or before said date, to the extent that such payments were made with respect to benefits for which the commonwealth is entitled to receive payments under section six of P.L. 94–444.  (b) The account of any employer liable for payment of contributions under section fourteen or section fourteen C which employer has paid public service wages, as defined in section six of P.L. 94–444, shall be adjusted to reflect payments to which the commonwealth is entitled under section six of P.L. 94–444.
MA Gen L ch 151a § 14e (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title XXI - Labor and Industries|Chapter 151a - Unemployment Insurance|Section 14e - Economic Development Fund

Section 14E. There is hereby established a separate fund to be known and referred to as the economic development fund. There shall be credited to such fund all amounts received under section fourteen D. Money in the fund, subject to appropriation, shall be used only for the activities and programs of state agencies and instrumentalities, including the administration of the same, which are reasonably calculated to support economic development within the commonwealth, including but not limited to activities and programs concerned with skills training and education consistent with employment need, capital formation, tourist promotion, and industrial promotion and development.
MA Gen L ch 151a § 14f (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title XXI - Labor and Industries|Chapter 151a - Unemployment Insurance|Section 14f - Unemployment Trust Fund; Report Concerning Fund Average and Actual Balance

Section 14F. On or before the fifteenth day of October of each year, the commissioner is hereby authorized and directed to file with the house and senate committees on ways and means and the clerks of the house of representatives and the senate and the joint committee on commerce and labor a report which contains a proposal of an adequate and proper average balance to be maintained and credited to the commonwealth's account in the Unemployment Trust Fund during the ensuing calendar year and a statement of the actual balance then projected to be credited to the commonwealth's account during such year. Such report shall describe in detail the criteria employed by the commissioner in formulating such a proposal for an adequate and proper average balance and in developing such a projection relative to the actual balance, including but not limited to an explanation of the economic assumptions and projections related thereto, an analysis of the effect upon such balances of actual or proposed amendments to federal and state law relative to unemployment compensation, and a comparison of the actual balance then credited to the commonwealth's account in the Unemployment Trust Fund with the actual balances then credited to the accounts of other states, both in terms of the amount of monies so credited and in terms of such monies as a percentage of total wages paid. If the commissioner's proposal of an adequate and proper average balance for the ensuing calendar year exceeds the commissioner's statement of the projected actual average balance for such year, then the report shall in addition include recommendations for such legislative actions as the commissioner deems appropriate to ensure that an adequate and proper average balance is maintained in favor of the commonwealth during such year, provided, that recommendations for legislative action, if any, shall be accompanied by drafts of legislation necessary to carry such recommendations into effect. On or before the fifteenth day of every month of the calendar year next following the submission of the report required by the first sentence hereof, the commissioner is hereby further authorized and directed to file with the chairman of said committees an updated report detailing the most recently available statement of the actual balance then credited to the commonwealth's account in the Unemployment Insurance Trust Fund together with a revised statement of the actual balance then projected to be credited to the commonwealth's account during such year.
MA Gen L ch 151a § 14k (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title XXI - Labor and Industries|Chapter 151a - Unemployment Insurance|Section 14k - Federal Loan Interest Fund

[ Text of section effective until April 1, 2021. For text effective April 1, 2021, see below.]  Section 14K. There is hereby established a separate fund to be known as the Federal Loan Interest Fund which shall be administered by the commissioner, without liability on the part of the commonwealth beyond the amount credited to and earned by the fund. Said fund shall consist of all amounts received under section fourteen J which shall be credited to such fund, except as otherwise provided in said section fourteen J and any other monies authorized by law to be credited to said fund. Money in the fund shall be used only for the payment of interest required to be paid under section 1202(b) of the Social Security Act. The monies in said fund shall be continuously available to the commissioner for the payment of said interest and shall not lapse at any time or be transferred to any other fund or account except as herein provided. On September thirtieth of each calendar year, the commissioner shall transfer from the Federal Loan Interest Fund to the Unemployment Compensation Fund any amounts paid pursuant to section fourteen J prior to the immediately preceding twenty-four month period which have not been expended for the payment of interest. The commissioner shall credit such amounts transferred to the solvency account pursuant to paragraph (1) of subsection (e) of section fourteen as of October first of said calendar year. Chapter 151A: Section 14K. Federal Loan Interest Fund [ Text of section as amended by 2021, 9, Sec. 4 effective April 1, 2021. For text effective until April 1, 2021, see above.]  Section 14K. There is hereby established a separate fund to be known as the Federal Loan Interest Fund which shall be administered by the commissioner, without liability on the part of the commonwealth beyond the amount credited to and earned by the fund. Said fund shall consist of all amounts received under section 14J1/2, which shall be credited to such fund, except as otherwise provided in said section 14J1/2 and any other monies authorized by law to be credited to said fund. Money credited to the fund shall be used only for the payment of interest required to be paid under section 1202(b) of the federal Social Security Act. The monies in said fund shall be continuously available to the commissioner for the payment of said interest without further appropriation and shall not lapse at any time or be transferred to any other fund or account except as provided in this section. On September 30 of each calendar year, the commissioner shall transfer from the fund to the Unemployment Compensation Fund any amounts deposited therein pursuant to said section 14J1/2 prior to the immediately preceding 36-month period which have not been expended for the payment of interest. The commissioner shall credit such amounts transferred to the solvency account pursuant to paragraph (1) of subsection (e) of section 14 as of October 1 of said calendar year.
MA Gen L ch 151a § 14l (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title XXI - Labor and Industries|Chapter 151a - Unemployment Insurance|Section 14l - Work Force Training Contribution Paid by Employers

Section 14L. (a) Each employer liable to pay a contribution under subsection (i) of section 14 shall also pay, in the same manner and at the same times as the commissioner prescribes for the contribution required by said section 14, a workforce training contribution of 0.056 per cent of so much of its wages as are subject to contributions pursuant to clause (4) of subsection (a) of said section 14. To the extent consistent with federal law, the commissioner shall adjust the rate of said contribution so that the total amount of said contributions in a year substantially equals $22,000,000, and shall adjust to the same extent the rate of the contribution required by section 14. The commissioner shall deposit the proceeds of said workforce training contributions in the Workforce Training Fund, established by section 2RR of chapter 29.  (b) Except where inconsistent with the provisions of this section, the terms and conditions of this chapter that apply to the payment of and the collection of contributions shall apply to the same extent to the payment of and the collection of the workforce training contribution required by this section; provided, however, that said contributions shall not be credited to the employer's account or the solvency account established pursuant to section 14, 14A or 14C.  (c) Annually, not later than September 1, the director of career services shall file a report with the joint committee on labor and workforce development and the house and senate committees on ways and means concerning the collection of the workforce training contributions pursuant to subsection (a) for the calendar year ending on the preceding December 31. The report shall include, but not be limited to: (i) the amount collected in each quarter and the total amount collected for the calendar year; (ii) the total number of employers that contributed to the fund and the total number of employees employed by that group of employers; and (iii) the contribution rate, to the extent it differs from 0.056 per cent.
MA Gen L ch 151a § 14o (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title XXI - Labor and Industries|Chapter 151a - Unemployment Insurance|Section 14o - Fraud Penalty Fund

Section 14O. There shall be a separate fund to be known as the Fraud Penalty Fund which shall be administered by the commissioner, without liability on the part of the commonwealth beyond the amount credited to and earned by the fund. The fund shall consist of all amounts received under section 14N which shall be credited to the fund and any other monies authorized by law to be credited to the fund, including interest earned in the fund. Money in the fund shall be used only to support the department's activities related to detection, prevention and administration of employer fraud provisions of this chapter. The monies in the fund shall be continuously available to the commissioner for those purposes and shall not lapse at any time or be transferred to any other fund or account.
MA Gen L ch 151a § 14q (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title XXI - Labor and Industries|Chapter 151a - Unemployment Insurance|Section 14q - Collection of Unemployment Compensation Debt by Offset of Federal Tax Refund Payments Through Treasury Offset Program

Section 14Q. The commissioner may enter into an agreement with the Secretary of the Department of Treasury, pursuant to 26 U.S.C. section 6402(f) and 31 CFR section 285.8, to transmit valid, unpaid, and overdue unemployment compensation debts to the Financial Management Service, a bureau of the United States Department of the Treasury, for collection by offset of federal tax refund payments through the treasury offset program. If the commissioner chooses to participate in the treasury offset program to recover unemployment compensation debt, the commissioner shall adhere to all rules, policies, and guidance as required by the United States Department of the Treasury and the United States Department of Labor in implementing and administering the program. The commissioner may promulgate such regulations as needed to implement this section.
MA Gen L ch 151a § 15b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title XXI - Labor and Industries|Chapter 151a - Unemployment Insurance|Section 15b - Holder of Licenses to Sell Alcoholic Beverages; Failure to Pay Amount Owed; Suspension of License

Section 15B. If any employer is the holder of a license to sell alcoholic beverages and fails to pay any amount required under this chapter within ten days from the date notice to satisfy a judgment obtained pursuant to section fifteen was mailed to such employer, the commissioner or the commissioner's agent may notify the commissioner of the alcoholic beverages control commission of such failure to pay. Upon the written request of the commissioner or commissioner's agent, and after a hearing and notice to the licensee as required under any applicable provision of law, the commissioner of the alcoholic beverages control commission shall suspend the license to sell alcoholic beverages of such licensee until written notice from the commissioner or the commissioner's agent has been received that the amount owed has been paid or that the licensee has entered into a payment agreement acceptable to the commissioner.
MA Gen L ch 151a § 16 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title XXI - Labor and Industries|Chapter 151a - Unemployment Insurance|Section 16 - Liens of Judgments and Overdue Contributions; Recording and Filing of Notice; Actions to Enforce Liens

Section 16. Judgments obtained under any provision of section fifteen and overdue contributions or payments in lieu of contributions, with interest thereon or penalties assessed in lieu of interest thereof, shall until collected be a lien upon the entire interest of the employer, legal or equitable, in any property, real or personal, tangible or intangible, subordinate, however, to claims for unpaid wages and prior recorded liens; provided, however, that no lien created by this section shall be valid against a subsequent purchaser or mortgagee in good faith and for value of real or personal property from or of such employer, or against a subsequent attaching creditor, unless with respect to real estate of the employer, a notice of such lien is recorded in the registry of deeds for the county where such real estate is located; and provided, further, with respect to personal property of the employer said notice is recorded with the clerk of the city or town where such personal property is located.  The notice of lien shall be filed within ten years from January thirty-first next succeeding the last day of the calendar year in which wages were paid or within three years from the date the judgment was entered, whichever is later, and shall state the name and address of the employer, and the total amount then unpaid of the aforesaid overdue contributions, or payments in lieu of contributions, and interest thereon or penalties assessed in lieu of interest thereof, or of said judgment. A lien which results from a judgment shall terminate not later than twenty years from the date it was created. All other liens shall terminate not later than ten years from January thirty-first next succeeding the last day of the calendar year in which wages were paid.  In any case where there has been a refusal or neglect to pay any amount owed by the employer under this chapter, the commissioner, in addition to other modes of relief, may cause a civil action to be filed in a district or superior court department of the commonwealth in which the employer has real or personal property or in the municipal court department of the city of Boston or in the superior court department of Suffolk county to enforce a lien created by this section or to subject any property of whatever nature of the employer, or in which it has any rights, title or interest, to the payment of the amount owed the division by the employer.  No recording fee shall be paid by the commissioner for filing a notice of lien under this section.
MA Gen L ch 151a § 17 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title XXI - Labor and Industries|Chapter 151a - Unemployment Insurance|Section 17 - Priority of Claims

Section 17. Contributions, payments in lieu of contributions and interest or penalties thereon shall have priority over all other claims against an employer, except wage claims.
MA Gen L ch 151a § 19 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title XXI - Labor and Industries|Chapter 151a - Unemployment Insurance|Section 19 - Final Payment to Foreign Corporations or Non-Residents; Certificate

Section 19. No final payment shall be made by the commonwealth, or by any agency or instrumentality thereof, or by any city, town or county to a foreign corporation or to a non-resident having no usual place of business within the commonwealth for or on account of services performed within the commonwealth except upon certificate filed by the commissioner with the state comptroller, county, city or town treasurer, or appropriate disbursing official of any other political sub-division of the commonwealth, that the foreign corporation or non-resident is subject to the provisions of this chapter and has paid or made arrangements satisfactory to the commissioner for payment of contributions due thereunder, or that the commissioner has determined upon evidence satisfactory to him that said services performed within this commonwealth are not employment under the provisions of this chapter.
MA Gen L ch 151a § 19a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title XXI - Labor and Industries|Chapter 151a - Unemployment Insurance|Section 19a - Application for or Renewal of License to Conduct Profession or Business; Certification of Compliance With Contribution Laws; Renewal or Extension of Certain Contracts; False Certifications

Section 19A. (a) Any employer applying to any agency or instrumentality of the commonwealth for a right or license to conduct a profession, trade or business, or for the renewal of such right or license, shall certify upon such application, under penalties of perjury that said employer has complied with all laws of the commonwealth relating to contributions and payments in lieu of contributions. Such rights or licenses shall not be issued or renewed unless such certification is made.  (b) No contract or other agreement for the purpose of providing goods, services or physical space to any agency or instrumentality of the commonwealth shall be entered into, renewed or extended with any employer unless such employer certifies in writing, under penalties of perjury, that said employer has complied with all laws of the commonwealth relating to contributions and payments in lieu of contributions. An agency or instrumentality of the commonwealth shall not enter into, renew or extend a contract or agreement with any employer to provide goods, services or physical space that has a maximum obligation or value greater than $5,000 to the agency or instrumentality or authorize any tax credit pursuant to chapter 62 or 63 in excess of $5,000 unless the employer has submitted a certificate of compliance issued by the department showing that it is current in all its obligations relating to contributions, payments in lieu of contributions and the employer medical assistance contribution established in section 189 of chapter 149.  (c) Whoever certifies falsely that all laws of the commonwealth relating to contributions and payments in lieu of contributions have been complied with shall be subject to the penalty provided in section one of chapter two hundred and sixty-eight. For the purposes of this section, an employer may certify that all laws of the commonwealth relating to contributions and payments in lieu of contributions have been complied with if the employer has entered into and is complying with a repayment agreement satisfactory to the commissioner or if there is a pending adjudicatory proceeding or court action contesting the amount due.  (d) All agencies and instrumentalities of the commonwealth shall provide the commissioner with such information necessary to carry out the provisions of this section. Nothing in any general or special law to the contrary shall prohibit the exchange of such information between the commissioner and the agency or instrumentality.