IC 22-4-37
    Chapter 37. Relationship of Federal Law to State Law

IC 22-4-37-1
Purpose; securing benefits; rules
    Sec. 1. It is declared to be the purpose of this article to secure tothe state of Indiana and to employers and employees therein all therights and benefits which are conferred under the provisions of 42U.S.C. 501 through 504, 42 U.S.C. 1101 through 1109, 26 U.S.C.3301 through 3311, and 29 U.S.C. 49 et seq., and the amendmentsthereto. Whenever the department shall find it necessary, it shallhave power to formulate rules after public hearing and opportunityto be heard whereof due notice is given as is provided in this articlefor the adoption of rules pursuant to IC 4-22-2, and with the approvalof the governor of Indiana, to adopt such rules as shall effectuate thedeclared purposes of this article.
(Formerly: Acts 1947, c.208, s.3801; Acts 1971, P.L.355, SEC.46.)As amended by P.L.144-1986, SEC.151; P.L.108-2006, SEC.64.

IC 22-4-37-2
Amendment or repeals; contributions and benefits; suspension ofpayment
    Sec. 2. (a) If at any time the governor of Indiana shall find that thetax imposed by 42 U.S.C. 1101 through 1109, as amended, has beenamended or repealed by Congress or has been held unconstitutionalby the Supreme Court of the United States with the result that noportion of the contributions required by this article may be creditedagainst such tax, or if this article is declared inoperative by thesupreme court of Indiana, the governor of Indiana shall publicly soproclaim, and upon the date of such proclamation the provisions ofthis article requiring the payment of contributions and benefits shallbe suspended for a period ending not later than the last day of thenext following regular or special session of the general assembly ofthe state of Indiana. The board shall thereupon requisition from theunemployment trust fund all moneys therein standing to its credit andshall direct the treasurer of state of Indiana to deposit such moneys,together with any other moneys in the fund, as a special fund in anybanks or public depositories in this state in which general funds ofthe state may be deposited.
    (b) Unless prior to the expiration of such period, the generalassembly of the state of Indiana has made provision for anemployment security law in this state and has directed that the fundsso deposited shall be used for the payment of benefits in this state,the provisions of this article shall cease to be operative, and theboard shall, under rules prescribed by it, refund without interest toeach person by whom contributions have been paid its pro rata shareof the total contributions paid under this article.
(Formerly: Acts 1947, c.208, s.3802.) As amended by P.L.144-1986,SEC.152.
IC 22-4-37-3
Invalidity of federal acts; contribution rate
    Sec. 3. (a) Should:
        (1) the Congress of the United States amend, repeal, orauthorize the implementation of a demonstration project under29 U.S.C. 49 et seq., 26 U.S.C. 3301 through 3311, 42 U.S.C.301 et seq., or 26 U.S.C. 3101 through 3504, or any statute orstatutes supplemental to or in lieu thereof or any part or parts ofsaid statutes, or should any or all of said statutes or any part orparts thereof be held invalid, to the end and with such effectthat appropriations of funds by the said Congress and grantsthereof to the state for the payment of costs of administration ofthe department are or no longer shall be available for suchpurposes;
        (2) the primary responsibility for the administration of 26U.S.C. 3301 through 26 U.S.C. 3311 be transferred to the stateas a demonstration project authorized by Congress; or
        (3) employers in Indiana subject to the payment of tax under 26U.S.C. 3301 through 3311 be granted full credit upon such taxfor contributions or taxes paid to the department;
then, beginning with the effective date of such change in liability forpayment of such federal tax and for each year thereafter, the normalcontribution rate under this article shall be established by thedepartment and may not exceed three and one-half percent (3.5%)per year of each employer's payroll subject to contribution. Withrespect to each employer having a rate of contribution for such yearpursuant to terms of IC 22-4-11-2(b)(2)(A), IC 22-4-11-2(b)(2)(B),IC 22-4-11-2(c), IC 22-4-11-3, IC 22-4-11-3.3, IC 22-4-11-3.5, andIC 22-4-11.5, to the rate of contribution, as determined for such yearin which such change occurs, shall be added not more thaneight-tenths percent (0.8%) as prescribed by the department.
    (b) The amount of the excess of tax for which such employer is ormay become liable by reason of this section over the amount whichsuch employer would pay or become liable for except for theprovisions of this section, together with any interest or earningsthereon, shall be paid and transferred into the employment andtraining services administration fund to be disbursed and paid outunder the same conditions and for the same purposes as is othermoney provided to be paid into such fund. If the commissioner shalldetermine that as of January 1 of any year there is an excess in saidfund over the money and funds required to be disbursed therefromfor the purposes thereof for such year, then and in such cases anamount equal to such excess, as determined by the commissioner,shall be transferred to and become part of the unemploymentinsurance benefit fund, and such funds shall be deemed to be and arehereby appropriated for the purposes set out in this section.
(Formerly: Acts 1947, c.208, s.3803; Acts 1967, c.310, s.25.) Asamended by P.L.144-1986, SEC.153; P.L.18-1987, SEC.100;P.L.21-1995, SEC.132; P.L.214-2005, SEC.65; P.L.108-2006,SEC.65; P.L.175-2009, SEC.46.