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IC 22-4-10.5-0.5
Expiration date
Sec. 0.5. This chapter expires December 31, 2008.
As added by P.L.202-2005, SEC.2.
IC 22-4-10.5-1
Repealed
(Repealed by P.L.273-2003, SEC.8.)
IC 22-4-10.5-2
Establishment of program
Sec. 2. The skills 2016 training program is established for the
following purposes:
(1) To improve manufacturing productivity levels in Indiana.
(2) To enable firms to become competitive by making workers
more productive through training.
(3) To create a competitive economy by creating and retaining
jobs.
(4) To encourage the increased training necessary because of an
aging workforce.
(5) To avoid potential payment of unemployment compensation
by providing workers with enhanced job skills.
As added by P.L.290-2001, SEC.1.
IC 22-4-10.5-3
Amount of assessment
Sec. 3. The skills 2016 training assessment is nine hundredths
percent (0.09%) to be assessed upon the previous year's taxable
wages (as defined in IC 22-4-4-2) paid by all employers except those
who have elected to make payments in lieu of contributions (as
defined in IC 22-4-2-32).
As added by P.L.290-2001, SEC.1.
IC 22-4-10.5-4
Payment of assessments
Sec. 4. (a) Skills 2016 training assessments accrue and are payable
by each employer under section 3 of this chapter for each calendar
year in which the employer is subject to IC 22-4-10-1 with respect to
wages for employment.
(b) Skills 2016 training assessments are due and payable to the
department by each employer for the purposes set forth in section 2
of this chapter and are not deductible, in whole or in part, from the
wages of individuals in the service of the employer.
(c) Skills 2016 training assessments paid under this chapter:
(1) shall not be credited to the employer's experience account;
and
(2) do not affect the computation of an employer's contribution
rate under IC 22-4-11-2.
As added by P.L.290-2001, SEC.1.
IC 22-4-10.5-5
Collection of delinquent or unpaid assessments
Sec. 5. Delinquent or unpaid skills 2016 training assessments shall
be collected in a manner provided for the collection of
unemployment insurance taxes.
As added by P.L.290-2001, SEC.1.
IC 22-4-10.5-6
Administration of program
Sec. 6. (a) The skills 2016 training program is to be administered
by the Indiana economic development corporation in the manner
prescribed by IC 5-28-27.
(b) The Indiana economic development corporation shall enter
into an agreement with the department of workforce development for
the department of workforce development to administer the fund.
As added by P.L.290-2001, SEC.1. Amended by P.L.202-2005,
SEC.3.
IC 22-4-10.5-7
Deposit of assessments
Sec. 7. The department shall deposit skills 2016 training
assessments paid to the department under this chapter in the skills
2016 training fund established by IC 5-28-27-3.
As added by P.L.290-2001, SEC.1. Amended by P.L.273-2003,
SEC.2; P.L.202-2005, SEC.4.
IC 22-4-10.5-8
Interest; penalties
Sec. 8. (a) Subject to subsection (d), skills 2016 assessments
unpaid on the date on which they are due and payable bear interest
at the rate of one percent (1%) per month or fraction of a month from
and after that date until payment plus accrued interest is received by
the department.
(b) Subject to subsection (d), a twenty-five dollar ($25) penalty
shall be assessed on any skills 2016 assessments that are unpaid on
the date subsequent to the date on which they are due and payable.
(c) All penalty and interest collected on delinquent skills 2016
assessments shall be deposited in the skills 2016 training fund
established under IC 5-28-27-3.
(d) The department may adopt fair and reasonable policies to
waive the penalty and interest assessed under this section.
As added by P.L.290-2001, SEC.1. Amended by P.L.108-2006,
SEC.14.
IC 22-4-10.5-9
Annual reports
Sec. 9. For each state fiscal year, the department shall prepare an
annual report on the use of the skills 2016 training funds as a part of
the report required by IC 22-4-18-7.
As added by P.L.290-2001, SEC.1.