HB90 Alabama 2013 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Jack Williams
Republican
Session: Regular Session 2013
Title: Unemployment compensation, termination date for assessment paid to Employment Security Enhancement Fund deleted, technical changes, Secs. 25-4-40.1, 25-4-54 am'd.
Summary: HB90 would extend the 0.06% unemployment wage assessment that funds the Employment Security Enhancement Fund, remove its end date, update agency titles, and make minor technical changes.
What This Bill Does
It continues the 0.06% special wage assessment on wages paid to employees by employers subject to unemployment contributions, instead of allowing it to end in 2013. It creates and funds the Employment Security Enhancement Fund in the State Treasury to support claimant assistance programs and other employment security enhancements. It establishes an overview committee to plan, monitor, and report on these programs, with expenses paid from the fund and annual reporting to state leaders. It also makes nonsubstantive technical changes and updates references from the Director of Industrial Relations to the Commissioner of Labor.

Who It Affects
Employers who pay unemployment contributions and are subject to the 0.06% special assessment, as it continues to apply to wages and increases or maintains their payroll costs.
Unemployed or job-seeking individuals who would benefit from enhanced job search and placement assistance funded by the Employment Security Enhancement Fund, along with state agencies involved in employment services.

Key Provisions
Delete the termination date of the 0.06% special assessment on wages and continue the assessment to fund the Employment Security Enhancement Fund.
Change references from the Director of Industrial Relations to the Commissioner of Labor in the relevant code.
Create and authorize the Employment Security Enhancement Fund in the State Treasury, with funds deposited from the special assessment and used for claimant assistance, administration and enhancement of employment security, and related costs; accrues interest to the fund.
Establish an overview committee (five members: two state directors, plus one employer representative and one employee representative) to plan, monitor, and report on claimant assistance programs, with expenses paid from the fund and annual reporting to the Governor, Lieutenant Governor, and Speaker of the House.
Allow expenditures from the fund for program activities, administration, collection costs, and maintenance, and provide for annual accounting and potential redistribution if programs cease (funds transfer to the Unemployment Compensation Trust Fund).
Amend Sections 25-4-40.1 and 25-4-54 to reflect these changes, including provisions related to contribution rates and benefit charges, and set the act’s effective date as the first day of the third month after passage.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Unemployment Compensation