<?xml version='1.0' encoding='utf-8'?>
<title article="gle" title_number="8" title_name="Unemployment Insurance">
  <section article="gle" article_name="Labor and Employment" number="8-101" title_number="8" title_name="Unemployment Insurance" subtitle_number="1" subtitle_name="Definitions; General Provisions">
    <level label="a">
      <text>In this title the following words have the meanings indicated.</text>
    </level>
    <level label="b">
      <text>“Base period” means:</text>
      <level label="1">
        <text>the first 4 of the last 5 completed calendar quarters immediately preceding the start of the benefit year; or</text>
      </level>
      <level label="2">
        <text>the 4 most recently completed calendar quarters immediately preceding the start of the benefit year only if the individual applying for benefits does not qualify for any benefits under § 8–802 of this title using the definition in item (1) of this subsection.</text>
      </level>
    </level>
    <level label="c">
      <text>“Base period employer” means an employing unit who paid wages to an individual during the base period of the individual for covered employment.</text>
    </level>
    <level label="d">
      <text>“Benefit year” means a 1–year period that begins:</text>
      <level label="1">
        <text>on the 1st day of the 1st week for which an individual first files a claim for benefits; or</text>
      </level>
      <level label="2">
        <text>if an individual already has had a benefit year, on the 1st day of the 1st week for which the individual files a claim for benefits after the termination of the preceding benefit year.</text>
      </level>
    </level>
    <level label="e">
      <text>“Benefits” means the money that is payable under this title to an individual who is unemployed.</text>
    </level>
    <level label="f">
      <text>“Board of Appeals” means the Board of Appeals of the Maryland Department of Labor established under § 8–5A–01 of this title.</text>
    </level>
    <level label="g">
      <text>“Calendar quarter” means the period of 3 consecutive calendar months ending on March 31, June 30, September 30, or December 31, except as otherwise provided by the Secretary by regulation.</text>
    </level>
    <level label="h">
      <text>“Child support” means an obligation that is enforced under a plan that:</text>
      <level label="1">
        <text>is described in § 454 of the Social Security Act; and</text>
      </level>
      <level label="2">
        <text>has been approved by the United States Secretary of Health and Human Services under Part D of Title IV of the Social Security Act.</text>
      </level>
    </level>
    <level label="i">
      <text>“Child support enforcement unit” means a unit of a state or political subdivision of a state that operates under a plan that:</text>
      <level label="1">
        <text>is described in § 454 of the Social Security Act; and</text>
      </level>
      <level label="2">
        <text>has been approved by the United States Secretary of Health and Human Services under Part D of Title IV of the Social Security Act.</text>
      </level>
    </level>
    <level label="i–1">
      <level label="1">
        <text>“Claim information” means information about:</text>
        <level label="i">
          <text>whether an individual is receiving, has received, or has applied for unemployment insurance;</text>
        </level>
        <level label="ii">
          <text>the amount of compensation the individual is receiving or is entitled to receive; and</text>
        </level>
        <level label="iii">
          <text>the individual’s current or last known home address.</text>
        </level>
      </level>
      <level label="2">
        <text>For purposes of the disclosure of information to a requesting agency related to an income and eligibility verification system described in 20 C.F.R. Part 603, “claim information” includes:</text>
        <level label="i">
          <text>whether the individual has refused an offer of work and, if so, a description of the job offered including the terms, conditions, and rate of pay; and</text>
        </level>
        <level label="ii">
          <text>any other information contained in the records of the Department that is needed by the requesting agency to verify eligibility for, and the amount of, benefits.</text>
        </level>
      </level>
    </level>
    <level label="j">
      <text>“Claimant” means an individual who submits a claim for benefits.</text>
    </level>
    <level label="j–1">
      <text>“Claims examiner” means an individual appointed by the Secretary who makes determinations or redeterminations of claims under Subtitle 8 of this title.</text>
    </level>
    <level label="j–2">
      <level label="1">
        <text>“Confidential unemployment insurance information” means any unemployment insurance information in the records of the Department that:</text>
        <level label="i">
          <text>reveals the name of or other identifying information about an individual;</text>
        </level>
        <level label="ii">
          <text>reveals the name of or other identifying information about a past or present employer or employing unit; or</text>
        </level>
        <level label="iii">
          <text>could foreseeably be combined with other publicly available information to reveal identifying information about an individual, employer, or employing unit.</text>
        </level>
      </level>
      <level label="2">
        <text>“Confidential unemployment insurance information” includes:</text>
        <level label="i">
          <text>claim information; and</text>
        </level>
        <level label="ii">
          <text>wage information.</text>
        </level>
      </level>
    </level>
    <level label="k">
      <text>“Contributions” means money required to be paid to the Unemployment Insurance Fund under § 8–607 of this title.</text>
    </level>
    <level label="l">
      <text>“Covered employment” means work that an individual performs for an employing unit that is the basis for benefits.</text>
    </level>
    <level label="m">
      <text>“Department” means the Maryland Department of Labor.</text>
    </level>
    <level label="m–1">
      <text>“Determination” means a decision made by or on behalf of the Secretary under this title.</text>
    </level>
    <level label="n">
      <level label="1">
        <text>“Educational institution” means an institution that offers participants, students, or trainees an organized course of study or training that is academic, technical, trade–oriented, or preparatory for gainful employment in a recognized occupation.</text>
      </level>
      <level label="2">
        <text>“Educational institution” includes an institution of higher education.</text>
      </level>
    </level>
    <level label="o">
      <text>“Employer” means a person or governmental entity who employs at least 1 individual within the State.</text>
    </level>
    <level label="p">
      <text>“Employing unit” means:</text>
      <level label="1">
        <text>an employer that has at least 1 employee engaged in covered employment for at least part of a day;</text>
      </level>
      <level label="2">
        <text>an employer that has elected to become subject to this title under § 8–203 of this title; or</text>
      </level>
      <level label="3">
        <text>an employer that is not otherwise subject to this title but that:</text>
        <level label="i">
          <text>within the current or preceding calendar year, is liable for any federal tax against which credit may be taken for contributions required to be paid into a State unemployment fund; or</text>
        </level>
        <level label="ii">
          <text>as a condition for approval for full credit of contributions against the tax imposed by the Federal Unemployment Tax Act, is required by that Act to be an employing unit.</text>
        </level>
      </level>
    </level>
    <level label="q">
      <text>“Governmental entity” means:</text>
      <level label="1">
        <text>a governmental unit as defined in § 1–101 of this article; or</text>
      </level>
      <level label="2">
        <text>an instrumentality of:</text>
        <level label="i">
          <text>1 or more states;</text>
        </level>
        <level label="ii">
          <text>1 or more political subdivisions of a state; or</text>
        </level>
        <level label="iii">
          <text>1 or more states and political subdivisions of states.</text>
        </level>
      </level>
    </level>
    <level label="q–1">
      <text>“Hearing examiner” means an individual appointed under § 8–502 of this title who is authorized to conduct hearings and issue decisions in cases appealed to the Lower Appeals Division.</text>
    </level>
    <level label="r">
      <text>“Hospital” has the meaning stated in § 19–301 of the Health – General Article.</text>
    </level>
    <level label="s">
      <level label="1">
        <text>“Institution of higher education” means an educational institution that:</text>
        <level label="i">
          <text>is a public or other nonprofit institution;</text>
        </level>
        <level label="ii">
          <text>is authorized to provide in the State a program of education beyond high school; and</text>
        </level>
        <level label="iii">
          <text>admits as regular students only individuals with a certificate of graduation from high school or a recognized equivalent certificate for:</text>
          <level label="1">
            <text>training preparatory for employment in a recognized occupation;</text>
          </level>
          <level label="2">
            <text>work for credit toward a bachelor’s degree; or</text>
          </level>
          <level label="3">
            <text>postgraduate or postdoctoral study.</text>
          </level>
        </level>
      </level>
      <level label="2">
        <text>“Institution of higher education” includes each college and university in the State.</text>
      </level>
    </level>
    <level label="t">
      <text>“Knowingly” means, except as otherwise provided in this title, having actual knowledge, deliberate ignorance, or reckless disregard for the truth.</text>
    </level>
    <level label="t–1">
      <text>“Last known address” includes a physical address or an electronic address.</text>
    </level>
    <level label="u">
      <text>“Lower Appeals Division” means the Lower Appeals Division of the Maryland Department of Labor.</text>
    </level>
    <level label="u–1">
      <text>“Mailed or otherwise delivered” means to cause to be delivered by electronic transmission or physical mailing.</text>
    </level>
    <level label="v">
      <text>“Nonprofit organization” means an organization that is:</text>
      <level label="1">
        <text>described in § 501(c)(3) of the Internal Revenue Code; and</text>
      </level>
      <level label="2">
        <text>exempt from income tax under § 501(a) of the Internal Revenue Code.</text>
      </level>
    </level>
    <level label="w">
      <text>“Part–time worker” means an individual:</text>
      <level label="1">
        <text>whose availability for work is restricted to part–time work; and</text>
      </level>
      <level label="2">
        <text>who worked at least 20 hours per week in part–time work for a majority of the weeks of work in the base period.</text>
      </level>
    </level>
    <level label="w–1">
      <level label="1">
        <text>“Performance of official duties” means:</text>
        <level label="i">
          <text>the administration or enforcement of law, including research related to the law administered by a public official; or</text>
        </level>
        <level label="ii">
          <text>the execution of the official responsibilities of a federal, State, or local elected official.</text>
        </level>
      </level>
      <level label="2">
        <text>With respect to a public official described under subsection (w–3)(2), (3), (4), or (5) of this section, “performance of official duties” includes, in addition to the activities set out in paragraph (1) of this subsection, the use of confidential unemployment insurance information for the following limited purposes:</text>
        <level label="i">
          <text>State and local performance accountability under the federal Workforce Innovation and Opportunity Act, including eligible training provider performance accountability under §§ 116(d) and 122;</text>
        </level>
        <level label="ii">
          <text>to meet the requirements of discretionary federal grants awarded under the federal Workforce Innovation and Opportunity Act; or</text>
        </level>
        <level label="iii">
          <text>as otherwise required for education or workforce training program performance accountability and reporting under federal or State law.</text>
        </level>
      </level>
      <level label="3">
        <text>For purposes of paragraph (1)(ii) of this subsection, “performance of official duties” does not include the solicitation of contributions or expenditures to or on behalf of a candidate for public or political office or a political party.</text>
      </level>
    </level>
    <level label="w–2">
      <text>“Public domain information” means:</text>
      <level label="1">
        <text>information about the organization of the Department, including the Lower Appeals Division and the Board of Appeals;</text>
      </level>
      <level label="2">
        <text>information about applicable federal and State laws, rules, regulations, and interpretations of the laws, rules, and regulations, including statements of general policy and interpretations of general applicability; and</text>
      </level>
      <level label="3">
        <text>an agreement of any kind or nature, including interstate arrangements, reciprocal agreements, and any agreement with the U.S. Department of Labor or the Secretary, relating to the administration of the unemployment insurance program.</text>
      </level>
    </level>
    <level label="w–3">
      <text>“Public official” means:</text>
      <level label="1">
        <text>an official, an agency, or a public entity within the executive branch of federal, State, or local government that has responsibility for administering or enforcing a law, or an elected official in the federal, State, or local government;</text>
      </level>
      <level label="2">
        <text>public postsecondary educational institutions established and governed under the laws of the State, including:</text>
        <level label="i">
          <text>institutions that are part of the Executive Branch of State government;</text>
        </level>
        <level label="ii">
          <text>institutions that are independent of the Executive Branch of State government in accordance with 20 C.F.R. § 603.2(d)(2)(ii); and</text>
        </level>
        <level label="iii">
          <text>publicly governed and funded community and technical colleges;</text>
        </level>
      </level>
      <level label="3">
        <text>performance accountability and customer information agencies designated by the Governor to be responsible for coordinating the assessment of State and local education or workforce training program performance or evaluating education or workforce training provider performance;</text>
      </level>
      <level label="4">
        <text>the chief elected official of a local area as defined in § 3(9) of the federal Workforce Innovation and Opportunity Act; and</text>
      </level>
      <level label="5">
        <text>a State educational authority, agency, or institution as those terms are used in the federal Family Educational Rights and Privacy Act, to the extent that they are public entities.</text>
      </level>
    </level>
    <level label="w–4">
      <text>“Requesting agency” means an agency defined in 20 C.F.R. § 603.21.</text>
    </level>
    <level label="w–5">
      <text>“Review determination” means the process by which the Department conducts an internal review of a determination made under Subtitle 6 of this title, independent of a determination or redetermination of a claim.</text>
    </level>
    <level label="w–6">
      <text>“Review determination decision” means the Secretary’s final determination under Subtitle 6 of this title for which a right to a review determination is available that:</text>
      <level label="1">
        <text>is issued in accordance with § 8–604 of this title; and</text>
      </level>
      <level label="2">
        <text>may be appealed in accordance with § 8–605 of this title.</text>
      </level>
    </level>
    <level label="x">
      <text>“Secretary” means the Secretary of Labor.</text>
    </level>
    <level label="x–1">
      <text>“Send” means to cause to be delivered by electronic transmission or physical mailing.</text>
    </level>
    <level label="y">
      <level label="1">
        <text>“State” has the meaning stated in § 1–101 of this article.</text>
      </level>
      <level label="2">
        <text>“State” does not include a territory of the United States unless the territory enacted an unemployment insurance law that complies with the standards adopted by the Secretary of Labor of the United States under the Federal Unemployment Tax Act or Title III of the Social Security Act.</text>
      </level>
    </level>
    <level label="z">
      <text>“Tip” means compensation that:</text>
      <level label="1">
        <text>an individual receives from a customer of the individual’s employer while performing covered employment; and</text>
      </level>
      <level label="2">
        <text>is included in a written statement provided to the employer under § 6053(a) of the Internal Revenue Code.</text>
      </level>
    </level>
    <level label="z–1">
      <level label="1">
        <text>“Unemployment insurance information” means information in the Department’s records pertaining to the administration of the unemployment insurance program, including information obtained by the Department from claimants and employers in accordance with this title.</text>
      </level>
      <level label="2">
        <text>“Unemployment insurance information” includes State wage reports collected under an income and eligibility verification system in accordance with 42 U.S.C. § 1320b–7 that are obtained by the Department for determining unemployment insurance monetary eligibility or are downloaded to the Department’s files as a result of a crossmatch but does not otherwise include those wage reports.</text>
      </level>
      <level label="3">
        <text>“Unemployment insurance information” does not include:</text>
        <level label="i">
          <text>information in the State’s Directory of New Hires, unless the information has been disclosed to the Department for use in the unemployment insurance program; or</text>
        </level>
        <level label="ii">
          <text>the personnel or fiscal information of the Department.</text>
        </level>
      </level>
    </level>
    <level label="z–2">
      <text>“Wage information” means information in the records of the Department about:</text>
      <level label="1">
        <text>the wages paid to an individual;</text>
      </level>
      <level label="2">
        <text>the Social Security number of the individual; and</text>
      </level>
      <level label="3">
        <text>the name, address, State, and federal employer identification number of the employer who paid wages to the individual.</text>
      </level>
    </level>
    <level label="aa">
      <level label="1">
        <text>“Wages” means all compensation for personal services except as provided in paragraph (3) of this subsection.</text>
      </level>
      <level label="2">
        <text>“Wages” includes:</text>
        <level label="i">
          <text>a bonus;</text>
        </level>
        <level label="ii">
          <text>a commission;</text>
        </level>
        <level label="iii">
          <text>a tip; and</text>
        </level>
        <level label="iv">
          <text>the cash value of all compensation in any medium other than cash.</text>
        </level>
      </level>
      <level label="3">
        <text>“Wages” does not include:</text>
        <level label="i">
          <text>the amount of any payment made to or on behalf of an employee or any dependent of an employee under a plan or system established by an employing unit that provides for employees generally or for their dependents or for a class of employees and their dependents on account of:</text>
          <level label="1">
            <text>retirement;</text>
          </level>
          <level label="2">
            <text>sickness or accident disability payments under a workers’ compensation law;</text>
          </level>
          <level label="3">
            <text>medical or hospitalization expenses in connection with sickness or accident disability;</text>
          </level>
          <level label="4">
            <text>a cafeteria plan as defined in 26 U.S.C. § 125, if the payments would not be treated as wages outside a cafeteria plan;</text>
          </level>
          <level label="5">
            <text>dependent care assistance to the extent that the assistance payments would be excludable from gross income under the provisions of 26 U.S.C. § 127 or § 129; or</text>
          </level>
          <level label="6">
            <text>death;</text>
          </level>
        </level>
        <level label="ii">
          <text>any amount that an employing unit pays for insurance or an annuity or into a fund to provide for a payment described in item (i) of this paragraph;</text>
        </level>
        <level label="iii">
          <text>any payment on account of sickness or accident disability or medical or hospitalization expenses in connection with sickness or accident disability made by the employing unit to or on behalf of an employee at least 6 calendar months after the last calendar month in which the employee worked for the employing unit;</text>
        </level>
        <level label="iv">
          <text>any payment made to or on behalf of an employee or beneficiary of the employee:</text>
          <level label="1">
            <text>from or to a trust exempt from tax under § 401(a) of the Internal Revenue Code at the time of the payment, unless the payment is made to an employee of the trust as compensation for services rendered as an employee and not as beneficiary of the trust; or</text>
          </level>
          <level label="2">
            <text>under or to an annuity plan that, at the time of payment, meets the requirements of § 401(a)(3) through (6) of the Internal Revenue Code;</text>
          </level>
        </level>
        <level label="v">
          <text>with respect to compensation paid to an employee for domestic service in a private home of the employing unit or for agricultural labor, the payment by an employing unit without deduction of the tax imposed on an employee under § 3101 of the Internal Revenue Code;</text>
        </level>
        <level label="vi">
          <text>any payment required from an employee under a state unemployment insurance law;</text>
        </level>
        <level label="vii">
          <text>compensation paid in any medium other than cash to an employee for service not in the course of the trade or business of the employing unit;</text>
        </level>
        <level label="viii">
          <text>any payment other than vacation or sick pay made to an employee after the month in which the employee becomes 65 years old if the employee did not work for the employing unit in the period for which the payment is made;</text>
        </level>
        <level label="ix">
          <text>any payment, including an amount paid into a fund to provide for any payment by an employing unit to or on behalf of an employee under a plan or system that an employing unit establishes that provides for employees of the employing unit generally or a class or group of employees to supplement unemployment benefits;</text>
        </level>
        <level label="x">
          <text>any payment to an individual as compensation for serving or being called to serve on a jury; or</text>
        </level>
        <level label="xi">
          <text>any payment to an individual as allowance or reimbursement for travel or other expenses incurred on the business of the employer up to the amount of expenses actually incurred and accounted for by the individual to the employer.</text>
        </level>
      </level>
    </level>
    <level label="bb">
      <text>“Week” means a period of 7 consecutive days, as the Secretary sets by regulation.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-102" title_number="8" title_name="Unemployment Insurance" subtitle_number="1" subtitle_name="Definitions; General Provisions">
    <level label="a">
      <text>This section is a guide to the interpretation and application of this title.</text>
    </level>
    <level label="b">
      <text>The General Assembly finds that:</text>
      <level label="1">
        <text>economic insecurity due to unemployment is a serious menace to the health, morals, and welfare of the people of the State;</text>
      </level>
      <level label="2">
        <text>involuntary unemployment is a subject of general interest and concern that requires appropriate action by the General Assembly to prevent the spread of involuntary unemployment and to lighten its burden, which often falls with crushing force on the unemployed worker and the family of the unemployed worker;</text>
      </level>
      <level label="3">
        <text>the achievement of security for society requires protection against involuntary unemployment, which is the greatest hazard of our economic lives; and</text>
      </level>
      <level label="4">
        <text>security for society can be provided by encouraging employers to provide more stable employment and by the systematic accumulation of funds during periods of employment to provide benefits for periods of unemployment, maintaining the purchasing power, and limiting the serious social consequences of poor relief assistance.</text>
      </level>
    </level>
    <level label="c">
      <text>The General Assembly declares that, in its considered judgment, the public good and the general welfare of the citizens of the State require the enactment of this title, under the police powers of the State, for the compulsory setting aside of unemployment reserves to be used for the benefit of individuals unemployed through no fault of their own.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-103" title_number="8" title_name="Unemployment Insurance" subtitle_number="1" subtitle_name="Definitions; General Provisions">
    <level label="a">
      <text>To the extent necessary to ensure that the United States Secretary of Labor certifies this title under § 3304 of the Internal Revenue Code and unless this title clearly indicates an intent to the contrary, this title shall be construed in a manner consistent with the relevant provisions of the Internal Revenue Code, the Federal Social Security Act, the Federal-State Extended Unemployment Compensation Act of 1970, and the Federal Trade Act of 1974.</text>
    </level>
    <level label="b">
      <text>If implementation of a provision of Title 10, Subtitle 2 of the State Government Article (Administrative Procedure Act - Contested Cases) affects federal funds otherwise available under this title, the Department shall advise the Governor and request appropriate action under § 10-225 of the State Government Article.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-104" title_number="8" title_name="Unemployment Insurance" subtitle_number="1" subtitle_name="Definitions; General Provisions">
    <text>With the advice and help of the State and local advisory councils, the Secretary shall take all appropriate steps to:</text>
    <level label="1">
      <text>reduce and prevent unemployment;</text>
    </level>
    <level label="2">
      <text>encourage and assist in the adoption of practical methods of vocational training, retraining, and guidance;</text>
    </level>
    <level label="3">
      <text>advise, assist, and conduct investigations regarding the establishment and operation by a county, a municipality, or the State, of reserves for public works to be used in times of business depression and unemployment;</text>
    </level>
    <level label="4">
      <text>promote the reemployment of unemployed workers throughout the State in each other way that may be feasible; and</text>
    </level>
    <level label="5">
      <text>conduct investigations and research studies and publish the results.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-105" title_number="8" title_name="Unemployment Insurance" subtitle_number="1" subtitle_name="Definitions; General Provisions">
    <text>Unless a report or other written or oral communication that is made or delivered in connection with this title is false and malicious, a person may not bring an action for abusive or wrongful discharge, libel, or slander based on the report or communication from:</text>
    <level label="1">
      <text>an employee to an employer;</text>
    </level>
    <level label="2">
      <text>an employer to an employee; or</text>
    </level>
    <level label="3">
      <text>an employee or an employer to the Secretary or Board of Appeals or any agent, employee, or representative of the Secretary or Board of Appeals.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-105.1" title_number="8" title_name="Unemployment Insurance" subtitle_number="1" subtitle_name="Definitions; General Provisions">
    <level label="a">
      <text>Except as provided in subsection (b) of this section or otherwise required by law, information provided to the Secretary under § 8–1001(b)(3) of this title for purposes of determining whether a claimant left employment as a result of domestic violence shall be confidential and not subject to disclosure to any party.</text>
    </level>
    <level label="b">
      <level label="1">
        <text>The Secretary may notify the employing unit in general terms that a claimant has left employment as a result of domestic violence.</text>
      </level>
      <level label="2">
        <text>The Secretary may not disclose information provided to the Secretary under § 8–1001(b)(3)(ii) of this title to the employing unit unless the employing unit can establish that:</text>
        <level label="i">
          <text>the employing unit has a legitimate need to question the veracity of the information;</text>
        </level>
        <level label="ii">
          <text>the employing unit’s need for the information outweighs the claimant’s personal privacy interest; and</text>
        </level>
        <level label="iii">
          <text>the employing unit is unable to obtain the information from any other source.</text>
        </level>
      </level>
      <level label="3">
        <text>Before disclosing information under this section, the Secretary shall:</text>
        <level label="i">
          <text>notify the claimant; and</text>
        </level>
        <level label="ii">
          <text>redact unnecessary identifying information.</text>
        </level>
      </level>
      <level label="4">
        <text>An employing unit that receives information under this section may not further disseminate the information.</text>
      </level>
    </level>
    <level label="c">
      <text>Information related to the status of a claimant or a claimant’s spouse, minor child, or parent as a victim of domestic violence is not public information subject to disclosure as part of the appeals process.</text>
    </level>
    <level label="d">
      <text>The Secretary may adopt regulations to further protect the privacy of the claimant.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-106" title_number="8" title_name="Unemployment Insurance" subtitle_number="1" subtitle_name="Definitions; General Provisions">
    <level label="a">
      <level label="1">
        <text>An agreement by an individual to commute, release, or waive a right to benefits under this title is void.</text>
      </level>
      <level label="2">
        <text>An agreement by an employee to pay all or part of the contributions that an employing unit is required to make under this title is void.</text>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>An assignment or pledge of an individual’s right to benefits under this title is void.</text>
      </level>
      <level label="2">
        <text>A right to benefits under this title is not subject to attachment, execution, levy, or any other remedy provided by law for collection of debts.</text>
      </level>
      <level label="3">
        <text>After an individual receives benefits, unless they are commingled with other money of the individual, the benefits are exempt from any remedy provided by law for collection of debts.</text>
      </level>
      <level label="4">
        <text>A waiver of any exemption under this subsection is void.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-107" title_number="8" title_name="Unemployment Insurance" subtitle_number="1" subtitle_name="Definitions; General Provisions">
    <level label="a">
      <text>An individual who performs services for an employer that maintains more than 1 establishment is deemed to be employed by a single employer.</text>
    </level>
    <level label="b">
      <text>If an employer has actual or constructive knowledge that an individual is employed to perform or assist in performing the work of any agent or employee of the employer, the individual is deemed to be employed by the employer regardless of whether the individual was hired or paid directly by the employer or the agent or employee of the employer.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-108" title_number="8" title_name="Unemployment Insurance" subtitle_number="1" subtitle_name="Definitions; General Provisions">
    <level label="a">
      <text>Notwithstanding any other provision of this article governing methods of delivery, an individual or employer may electronically send to the Department information, a report, a request, or a document, including a request for a determination, a redetermination, or an appeal.</text>
    </level>
    <level label="b">
      <text>Notwithstanding any other provision of this title governing methods of delivery, the Department may electronically send a determination, a redetermination, an appeals decision, a notice, or any other document provided to an individual or employer under this title.</text>
    </level>
    <level label="c">
      <text>The Department shall adopt regulations establishing the methods and means for electronically sending information and documents under this section.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-109" title_number="8" title_name="Unemployment Insurance" subtitle_number="1" subtitle_name="Definitions; General Provisions">
    <level label="a">
      <text>In carrying out the requirements of this title, the Department shall:</text>
      <level label="1">
        <text>secure equal access for individuals by:</text>
        <level label="i">
          <text>ensuring that an individual contacting the Department has adequate and timely access to language, interpretive, and translation services;</text>
        </level>
        <level label="ii">
          <text>for individuals with disabilities:</text>
          <level label="1">
            <text>incorporating accessibility features that are consistent with modern accessibility standards for individuals with disabilities; and</text>
          </level>
          <level label="2">
            <text>providing notice of alternative accessibility options for accessing benefits, services, and information in multiple formats; and</text>
          </level>
        </level>
        <level label="iii">
          <text>conspicuously providing claimants with the option to select at the beginning of the application for unemployment insurance benefits process that paper–based notices of Department action be sent by mail;</text>
        </level>
      </level>
      <level label="2">
        <text>establish procedures that require an individual who has filed an initial claim for benefits to be provided with a status update on the claim by Department staff or contractors through telephone or e–mail at least once every 3 weeks until the initial benefits are paid or the initial claim is denied, whichever occurs first;</text>
      </level>
      <level label="3">
        <text>on or before July 1 each year, beginning in 2021, contract with an external customer service quality evaluation vendor to measure:</text>
        <level label="i">
          <text>the clarity and organization of all public communications including materials posted on the Department’s website or mobile application;</text>
        </level>
        <level label="ii">
          <text>the achievement of the customer service standards required under this subsection and the Department’s plan to implement the requirements of this subsection; and</text>
        </level>
        <level label="iii">
          <text>other customer service metrics that the Department and the vendor agree are important;</text>
        </level>
      </level>
      <level label="4">
        <text>ensure that the application for unemployment insurance benefits explicitly and conveniently provides applicants with the ability to select the method of payment;</text>
      </level>
      <level label="5">
        <text>establish systems, processes, and procedures that enable an individual filing a claim for benefits to track the status of a claim, including the anticipated timeline for the resolution of each particular claim;</text>
      </level>
      <level label="6">
        <text>establish and maintain a plan for ongoing investment in technology;</text>
      </level>
      <level label="7">
        <text>establish standards for the timely processing of claims for benefits under which:</text>
        <level label="i">
          <text>92% of claims are completed within 21 days after receipt of the initial application; and</text>
        </level>
        <level label="ii">
          <text>97% of claims that require adjudication are resolved within 8 weeks after receipt of the initial application;</text>
        </level>
      </level>
      <level label="8">
        <text>establish a single point of contact within the Department to oversee and prioritize the resolution of claims that have not been completed within 8 weeks; and</text>
      </level>
      <level label="9">
        <level label="i">
          <text>track the percentage of laid–off workers who file for unemployment insurance benefits;</text>
        </level>
        <level label="ii">
          <text>establish a goal for an unemployment insurance recipiency rate; and</text>
        </level>
        <level label="iii">
          <text>publish on a quarterly basis on the Department’s website the percentage of laid–off workers who file for benefits and the recipiency rate.</text>
        </level>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>On or before September 1, 2021, the Department shall begin implementing a system through which an individual who has filed a claim for benefits may consent, as part of any weekly claim certification, to the sharing of relevant collected information by the Department with the Maryland Health Benefit Exchange and the Maryland Department of Health to determine whether the individual qualifies for free or low–cost health insurance and, if so, to help the individual enroll.</text>
      </level>
      <level label="2">
        <text>Before the system described in paragraph (1) of this subsection begins to operate, the Department shall enter into a memorandum of understanding with the Maryland Health Benefit Exchange and the Maryland Department of Health that enables the system to operate in compliance with all applicable State and federal requirements related to privacy, data security, and funding.</text>
      </level>
      <level label="3">
        <text>The consent request described in paragraph (1) of this subsection shall be prominently placed on the weekly claim certification form, using language that can be easily understood by the majority of individuals who qualify for benefits.</text>
      </level>
      <level label="4">
        <text>The Department shall cooperate with the Maryland Health Benefit Exchange and the Maryland Department of Health to claim the maximum amount of available federal funding for the establishment and operation of the system described in paragraph (1) of this subsection.</text>
      </level>
      <level label="5">
        <text>To facilitate the most efficient implementation of the system described in paragraph (1) of this subsection, the Department, the Maryland Health Benefit Exchange, and the Maryland Department of Health may:</text>
        <level label="i">
          <text>enter into agreements;</text>
        </level>
        <level label="ii">
          <text>adopt regulations;</text>
        </level>
        <level label="iii">
          <text>adopt guidelines;</text>
        </level>
        <level label="iv">
          <text>establish accounts;</text>
        </level>
        <level label="v">
          <text>conduct trainings;</text>
        </level>
        <level label="vi">
          <text>provide public information; and</text>
        </level>
        <level label="vii">
          <text>take any other steps as may be necessary to accomplish the purpose of the system described in paragraph (1) of this subsection.</text>
        </level>
      </level>
    </level>
    <level label="c">
      <text>On or before December 1 each year, the Department shall report to the Joint Committee on Unemployment Insurance Oversight, in accordance with § 2–1257 of the State Government Article, on the implementation of the requirements of this section.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-110" title_number="8" title_name="Unemployment Insurance" subtitle_number="1" subtitle_name="Definitions; General Provisions">
    <level label="a">
      <text>Subject to federal law, including 20 C.F.R. Part 603, on request and for purposes consistent with Chapter 65 of the Acts of the General Assembly of 2021, the Department shall provide to the chief elected official of a county demographic data and the addresses, occupations, and last known employers of unemployment insurance recipients who live in the county of the chief elected official.</text>
    </level>
    <level label="b">
      <text>Subject to federal law, including 20 C.F.R. Part 603, a chief elected official of a county may:</text>
      <level label="1">
        <text>share the information provided to the chief elected official under subsection (a) of this section with the governing body of the county; and</text>
      </level>
      <level label="2">
        <text>request information under subsection (a) of this section on behalf of a political subdivision within the county and provide the information to the political subdivision.</text>
      </level>
    </level>
    <level label="c">
      <text>The Secretary may adopt regulations to carry out this section, including regulations that:</text>
      <level label="1">
        <text>establish the circumstances under which the names of unemployment insurance recipients may be included in the information provided under subsection (a) of this section; and</text>
      </level>
      <level label="2">
        <text>are necessary to protect the personally identifiable information of unemployment insurance recipients.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-111" title_number="8" title_name="Unemployment Insurance" subtitle_number="1" subtitle_name="Definitions; General Provisions">
    <level label="a">
      <text>For purposes of this section, “federal law” means the federal law governing the unemployment insurance program, including the Social Security Act, the Federal Unemployment Tax Act, and related regulations promulgated by the U.S. Department of Labor, including 20 C.F.R. Part 603.</text>
    </level>
    <level label="b">
      <text>The confidentiality provisions of this title shall be interpreted in a manner that ensures compliance with federal law.</text>
    </level>
    <level label="c">
      <text>Except as otherwise provided under federal or State law, any unemployment insurance information in the Department’s records that reveals the name or other identifying information about an individual or a past or present employer or employing unit, or that could foreseeably be combined with other publicly available information to reveal any such information, is confidential and may not be disclosed.</text>
    </level>
    <level label="d">
      <text>The confidentiality provisions of this title do not apply to:</text>
      <level label="1">
        <text>the disclosure of information that is necessary for the proper administration of the unemployment insurance program, including the disclosure of information to a claimant and employer related to a claim for benefits involving that claimant and that employer;</text>
      </level>
      <level label="2">
        <text>public domain information; or</text>
      </level>
      <level label="3">
        <text>information collected exclusively for statistical purposes under a cooperative agreement with the U.S. Bureau of Labor Statistics, any other information transferred to the U.S. Bureau of Labor Statistics under an agreement, or the U.S. Bureau of Labor Statistics’ disclosure or use of such information.</text>
      </level>
    </level>
    <level label="e">
      <text>The Secretary shall disclose confidential unemployment insurance information:</text>
      <level label="1">
        <text>as necessary for the proper administration of the unemployment insurance program, including disclosing information to a claimant and employer related to a claim for benefits involving that claimant and that employer;</text>
      </level>
      <level label="2">
        <text>as otherwise required under federal law, including 20 C.F.R. §§ 603.6(b) and 603.22; and</text>
      </level>
      <level label="3">
        <text>as otherwise provided under this title in accordance with federal law.</text>
      </level>
    </level>
    <level label="f">
      <text>To the extent necessary for proper presentation of a claim, the Secretary, the Lower Appeals Division, and the Board of Appeals shall provide confidential unemployment insurance information to a claimant or an employer at a hearing before a hearing examiner, a special examiner, the Secretary, or the Board of Appeals pertaining to that claimant and that employer.</text>
    </level>
    <level label="g">
      <text>At the Secretary’s discretion, and if the disclosure does not interfere with the efficient administration of the unemployment insurance program, the Secretary may authorize the following disclosures of confidential unemployment insurance information in accordance with federal law:</text>
      <level label="1">
        <text>for purposes not related to the unemployment insurance program, information about an individual to the individual, or about an employer to the employer;</text>
      </level>
      <level label="2">
        <text>final decisions, and records of hearings that led to final decisions, of the Lower Appeals Division and the Board of Appeals, if all Social Security numbers have been removed;</text>
      </level>
      <level label="3">
        <text>to a public official for use in the performance of official duties;</text>
      </level>
      <level label="4">
        <text>to an agent or contractor of a public official for use in the performance of the public official’s official duties, if the public official retains responsibility for the uses of the confidential unemployment insurance information by the agent or contractor;</text>
      </level>
      <level label="5">
        <text>to an authorized representative, other than an attorney, of a claimant or an employer if the authorized representative presents a written release from the claimant or employer being represented;</text>
      </level>
      <level label="6">
        <text>to an elected official performing constituent services, if the official presents reasonable evidence, such as a letter from the individual or employer requesting assistance or a written record of a telephone request from the individual or employer, that the individual or employer has authorized the disclosure;</text>
      </level>
      <level label="7">
        <text>to an attorney who is representing a claimant or an employer in an unemployment insurance claim; and</text>
      </level>
      <level label="8">
        <text>to a third party that is not acting as an agent or that receives confidential unemployment insurance information following an informed consent disclosure on an ongoing basis, even if the individual or entity is an agent, but only if:</text>
        <level label="i">
          <text>the third party obtains a written release from the individual or employer to whom the confidential unemployment insurance information pertains;</text>
        </level>
        <level label="ii">
          <text>the written release is signed and includes:</text>
          <level label="1">
            <text>a statement specifically identifying:</text>
          </level>
          <level label="A">
            <text>the confidential unemployment insurance information to be disclosed;</text>
          </level>
          <level label="B">
            <text>that State government files will be accessed to obtain the confidential unemployment insurance information; and</text>
          </level>
          <level label="C">
            <text>the specific purpose for which the confidential unemployment insurance information is sought; and</text>
          </level>
          <level label="2">
            <text>a statement that confidential unemployment insurance information obtained under the release will be used only for that purpose and identifying all parties who may receive the confidential unemployment insurance information disclosed; and</text>
          </level>
        </level>
        <level label="iii">
          <text>the purpose specified in the release is limited to providing a service or benefit to the individual signing the release that the individual expects to receive as a result of signing the release or carrying out administration or evaluation of a public program to which the release pertains.</text>
        </level>
      </level>
    </level>
    <level label="h">
      <level label="1">
        <text>The Secretary may disclose confidential unemployment insurance information in response to a subpoena issued by a local, State, or federal government official, other than a clerk of court on behalf of a litigant, with authority to obtain the confidential unemployment insurance information by subpoena under federal or State law.</text>
      </level>
      <level label="2">
        <text>The Secretary may choose to provide the confidential unemployment insurance information to an official under this subsection without the actual issuance of a subpoena.</text>
      </level>
    </level>
    <level label="i">
      <text>Confidential unemployment insurance information disclosed to a third party that is not acting as an agent or that receives confidential unemployment insurance information following an informed consent disclosure on an ongoing basis, even if the individual or entity is an agent, to a public official, to an agent or contractor of a public official, to a requesting agency and as required under 20 C.F.R. § 603.6(b)(1) through (4), (6), and (7)(i), shall be safeguarded against unauthorized access as follows:</text>
      <level label="1">
        <text>the recipient shall use the confidential unemployment insurance information exclusively for the purposes for which it was disclosed and consistent with a written agreement with the Department;</text>
      </level>
      <level label="2">
        <text>the recipient shall store and process the confidential unemployment insurance information electronically and physically in such a way to ensure that it is secure from access by unauthorized persons by any means;</text>
      </level>
      <level label="3">
        <text>the recipient shall undertake precautions to ensure that only authorized personnel, including employees, agents, and contractors, are given access to disclosed confidential unemployment insurance information stored in computer systems;</text>
      </level>
      <level label="4">
        <text>the recipient shall instruct all personnel, including any employees, agents, and contractors, having access to the disclosed confidential unemployment insurance information about the confidential nature of the information, the confidentiality requirements of federal and State law, and the sanctions under State law for unauthorized disclosure of the confidential unemployment insurance information;</text>
      </level>
      <level label="5">
        <text>the recipient shall sign an acknowledgment that all personnel, including any employees, agents, and contractors, having access to the confidential unemployment insurance information have been instructed in accordance with this section, will adhere to the State’s confidentiality requirements and procedures, and agree to report any infraction of these requirements to the Department fully and promptly;</text>
      </level>
      <level label="6">
        <level label="i">
          <text>the recipient shall dispose of confidential unemployment insurance information disclosed or obtained, and any copies of the disclosed or obtained confidential unemployment insurance information made by the recipient, including by employees, agents, and contractors, after the purpose for which the confidential unemployment insurance information is disclosed is served, except for disclosed confidential unemployment insurance information possessed by any court; and</text>
        </level>
        <level label="ii">
          <text>the confidential unemployment insurance information disclosed may not be retained with personal identifiers for longer than the period of time as the Department deems appropriate on a case–by–case basis;</text>
        </level>
      </level>
      <level label="7">
        <text>the recipient shall maintain a system sufficient to allow an audit of compliance by the Department; and</text>
      </level>
      <level label="8">
        <text>the recipient, and any of its employees, agents, and contractors, may not redisclose confidential unemployment insurance information except as specifically authorized by the Secretary in accordance with a written agreement.</text>
      </level>
    </level>
    <level label="j">
      <text>In accordance with federal law, the Secretary may authorize a recipient of confidential unemployment insurance information under 20 C.F.R. § 603.6(b)(1), (2), (3), (4), (6), or (7)(i), 20 C.F.R. § 603.22, or subsection (g)(3), (4), or (8) of this section to redisclose the confidential unemployment insurance information only:</text>
      <level label="1">
        <text>to the individual or employer who is the subject of the confidential unemployment insurance information;</text>
      </level>
      <level label="2">
        <text>to an attorney or other duly authorized agent representing the individual or employer;</text>
      </level>
      <level label="3">
        <text>in any administrative, civil, or criminal proceedings for or on behalf of a recipient agency or entity;</text>
      </level>
      <level label="4">
        <text>in response to a subpoena only as provided in 20 C.F.R. § 603.7;</text>
      </level>
      <level label="5">
        <text>to an agent or contractor of a public official if:</text>
        <level label="i">
          <text>the person redisclosing is a public official;</text>
        </level>
        <level label="ii">
          <text>the public official retains responsibility for the uses of the confidential unemployment insurance information by the agent or contractor; and</text>
        </level>
        <level label="iii">
          <text>the confidential unemployment insurance information redisclosed is subject to the safeguards in subsection (i) of this section;</text>
        </level>
      </level>
      <level label="6">
        <text>from one public official to another if the information redisclosed is subject to the safeguards in subsection (i) of this section;</text>
      </level>
      <level label="7">
        <text>to any agent of a child support enforcement unit if:</text>
        <level label="i">
          <text>the agent is under contract with the unit for the purposes of establishing and collecting child support obligations from and locating individuals owing such obligations; and</text>
        </level>
        <level label="ii">
          <text>the agent complies with the safeguards in subsection (i) of this section; and</text>
        </level>
      </level>
      <level label="8">
        <text>when specifically authorized by a written release that meets the requirements of subsection (g)(8) of this section.</text>
      </level>
    </level>
    <level label="k">
      <text>Any employee or former employee of the Department, and any recipient of confidential unemployment insurance information under subsection (g) of this section, including any employee, agent, or contractor of the recipient, who discloses confidential unemployment insurance information in violation of this title is subject to penalties under Subtitle 13 of this title.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-201" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <level label="a">
      <text>Employment is presumed to be covered employment if:</text>
      <level label="1">
        <text>regardless of whether the employment is based on the common law relation of master and servant, the employment is performed:</text>
        <level label="i">
          <text>for wages; or</text>
        </level>
        <level label="ii">
          <text>under a contract of hire that is written or oral or express or implied; and</text>
        </level>
      </level>
      <level label="2">
        <text>the employment is performed in accordance with § 8–202 of this subtitle.</text>
      </level>
    </level>
    <level label="b">
      <text>To overcome the presumption of employment, an employing unit shall establish that the person performing services is an independent contractor in accordance with § 8–205 of this subtitle or is specifically exempted under this subtitle.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-201.1" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <level label="a">
      <text>An employer may not fail to properly classify an individual as an employee.</text>
    </level>
    <level label="b">
      <level label="1">
        <text>If the Secretary determines that an employing unit has failed to properly classify an individual as an employee, any and all contribution or reimbursement payments resulting from the failure to properly classify that are due and unpaid shall accrue interest as provided in paragraph (2) of this subsection.</text>
      </level>
      <level label="2">
        <text>An employer who fails to pay the contribution or reimbursement payments within 45 days shall be assessed interest at the rate of 2% per month or part of a month from the first due date following notice of the misclassification until the Secretary receives the contribution or payment in lieu of contributions and interest.</text>
      </level>
    </level>
    <level label="c">
      <text>The Secretary shall consider, as strong evidence that an employer did not knowingly fail to properly classify an individual, whether the employer:</text>
      <level label="1">
        <level label="i">
          <text>classifies all workers who perform the same or substantially the same tasks for the employer as independent contractors; and</text>
        </level>
        <level label="ii">
          <text>reports the income of the workers to the Internal Revenue Service as required by federal law; and</text>
        </level>
      </level>
      <level label="2">
        <text>has received a determination from the Internal Revenue Service that the individual or a worker who performs the same or substantially the same tasks for the employer is an independent contractor.</text>
      </level>
    </level>
    <level label="d">
      <text>If the Secretary determines that an employing unit has knowingly failed to properly classify an individual as an employee, the employing unit shall be subject to a civil penalty of not more than $5,000 per employee.</text>
    </level>
    <level label="e">
      <level label="1">
        <text>A person may not knowingly advise an employing unit or a prospective employing unit to take action for the purposes of violating this section.</text>
      </level>
      <level label="2">
        <text>A person found in violation of this subsection shall be subject to a civil penalty of not more than $20,000.</text>
      </level>
    </level>
    <level label="f">
      <text>An employing unit found to have knowingly violated this section who has also been found previously to have knowingly violated this section by a final order of a court or administrative unit may be assessed double the administrative penalties set forth in subsection (c) of this section for the new violation.</text>
    </level>
    <level label="g">
      <level label="1">
        <text>An employing unit may be assessed civil penalties by only one order of a court or administrative unit for the same actions constituting a knowing failure to properly classify an individual as an employee.</text>
      </level>
      <level label="2">
        <text>Notwithstanding paragraph (1) of this subsection, an employing unit may be ordered to make restitution, pay any interest due, and otherwise comply with all applicable laws and regulations by orders of a court, the Secretary, and all other relevant administrative units, including the Comptroller, the Workers’ Compensation Commission, the Insurance Administration, and the Division of Labor and Industry.</text>
      </level>
    </level>
    <level label="h">
      <text>If the Secretary determines that an employing unit has failed to properly classify an individual as an employee, the Secretary shall promptly notify the Workers’ Compensation Commission, the Division of Labor and Industry, the Insurance Administration, and the Comptroller.</text>
    </level>
    <level label="i">
      <text>As authorized by State and federal law, units within the Department of Labor, Licensing, and Regulation and the Department of Budget and Management, the Secretary of State, the Comptroller, the Insurance Administration, and other State agencies shall cooperate and share information concerning any suspected violation of this title.</text>
    </level>
    <level label="j">
      <level label="1">
        <text>The Secretary shall adopt regulations to carry out this section.</text>
      </level>
      <level label="2">
        <text>The regulations shall:</text>
        <level label="i">
          <text>require that the Secretary provide an employer with the factual basis for any violations charged;</text>
        </level>
        <level label="ii">
          <text>establish procedures regarding the audit process and any agency level review available before appeal; and</text>
        </level>
        <level label="iii">
          <text>provide guidance as to what constitutes the evidence relevant to the determination of whether an employer knowingly failed to properly classify an individual as an employee.</text>
        </level>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-202" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <level label="a">
      <level label="1">
        <text>In this section the following words have the meanings indicated.</text>
      </level>
      <level label="2">
        <text>“American aircraft” means an aircraft registered under the laws of the United States.</text>
      </level>
      <level label="3">
        <text>“American employer” means:</text>
        <level label="i">
          <text>a corporation organized under the laws of a state;</text>
        </level>
        <level label="ii">
          <text>a partnership, if at least two-thirds of the partners are residents of the United States;</text>
        </level>
        <level label="iii">
          <text>a resident of the United States; or</text>
        </level>
        <level label="iv">
          <text>a trust, if all of the trustees are residents of the United States.</text>
        </level>
      </level>
      <level label="4">
        <text>“Vessel” means:</text>
        <level label="i">
          <text>a vessel that is documented or numbered under the laws of the United States; or</text>
        </level>
        <level label="ii">
          <text>a vessel that is not documented or numbered under the laws of the United States and is not documented under the laws of any foreign country whose crew performs service solely for:</text>
          <level label="1">
            <text>a citizen or resident of the United States; or</text>
          </level>
          <level label="2">
            <text>a corporation organized under the laws of a state.</text>
          </level>
        </level>
      </level>
    </level>
    <level label="b">
      <text>Employment that otherwise meets the requirements of § 8-201 of this subtitle is covered employment if the employment is:</text>
      <level label="1">
        <text>performed in the State, including:</text>
        <level label="i">
          <text>employment performed on land that the United States government holds or owns; and</text>
        </level>
        <level label="ii">
          <text>employment performed in interstate commerce; or</text>
        </level>
      </level>
      <level label="2">
        <text>deemed to be performed in the State under an election made by an employer and approved by the Secretary under a reciprocal arrangement between the Secretary and a unit of another state or the federal government in accordance with Subtitle 7 of this title.</text>
      </level>
    </level>
    <level label="c">
      <text>Employment that otherwise meets the requirements of § 8-201 of this subtitle and is performed partly in this State is covered employment in its entirety if:</text>
      <level label="1">
        <text>the employment that is performed outside this State is incidental to the employment that is performed in this State, including employment that is temporary or transitory or that consists of isolated transactions;</text>
      </level>
      <level label="2">
        <text>the employment that is performed in this State is not incidental to employment that is performed in any particular state but:</text>
        <level label="i">
          <text>the base of operations is in this State; or</text>
        </level>
        <level label="ii">
          <text>the place from which the employment is controlled or directed is in this State; or</text>
        </level>
      </level>
      <level label="3">
        <text>the employment:</text>
        <level label="i">
          <text>is performed by an individual who is a resident of this State; and</text>
        </level>
        <level label="ii">
          <text>is not performed in part in a state in which the employment is controlled or directed or in which the base of operations is located.</text>
        </level>
      </level>
    </level>
    <level label="d">
      <text>Employment that otherwise meets the requirements of § 8-201 of this subtitle is covered employment if:</text>
      <level label="1">
        <text>the employment is:</text>
        <level label="i">
          <text>controlled or directed from this State;</text>
        </level>
        <level label="ii">
          <text>performed in any state, the Virgin Islands, or Canada; and</text>
        </level>
        <level label="iii">
          <text>not insured under the unemployment insurance law of any other state, the Virgin Islands, or Canada;</text>
        </level>
      </level>
      <level label="2">
        <text>notwithstanding § 8-210(a) of this subtitle and except as provided in § 8-210(b) of this subtitle, the employment is performed by an officer or crew member of a vessel or American aircraft on or in connection with it if:</text>
        <level label="i">
          <text>the office from which the operations of the vessel on navigable waters or the American aircraft are conducted is within this State; or</text>
        </level>
        <level label="ii">
          <text>the operation of the vessel or American aircraft within this State or both in and outside the United States ordinarily and regularly is controlled and directed from in this State; or</text>
        </level>
      </level>
      <level label="3">
        <text>the employment is performed by a citizen of the United States for an American employer outside of the United States, the Virgin Islands, and Canada and is not otherwise covered under this section if the American employer:</text>
        <level label="i">
          <text>has its principal place of business in the United States located in this State;</text>
        </level>
        <level label="ii">
          <text>does not have a place of business in the United States, but the American employer is:</text>
          <level label="1">
            <text>a resident of this State;</text>
          </level>
          <level label="2">
            <text>a corporation that is organized under the laws of this State; or</text>
          </level>
          <level label="3">
            <text>a partnership or a trust and a plurality of the partners or trustees are residents of this State;</text>
          </level>
        </level>
        <level label="iii">
          <text>has elected coverage under this title; or</text>
        </level>
        <level label="iv">
          <text>has failed to elect coverage in any state and, not being covered under the unemployment insurance law in any other state, the employee has filed a claim for benefits under the law of this State based on the employment.</text>
        </level>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-203" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <level label="a">
      <text>An employer may submit to the Secretary a written election that employment that otherwise is not covered under this title is covered employment if:</text>
      <level label="1">
        <text>payments are not required for the employment under an unemployment insurance law of another state or the federal government; and</text>
      </level>
      <level label="2">
        <text>the employment is performed for the employer by an individual in a distinct establishment or place of business.</text>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>The Secretary shall approve or disapprove the election in writing.</text>
      </level>
      <level label="2">
        <text>If the Secretary approves an election, the employment included in the election shall be covered employment from the date stated in the approval.</text>
      </level>
    </level>
    <level label="c">
      <text>An election under this subsection shall be for at least 2 calendar years.</text>
    </level>
    <level label="d">
      <text>The provisions of § 8–909 of this title with respect to rights to benefits based on service for State and nonprofit institutions of higher education shall apply to service that is covered employment under an election under this section.</text>
    </level>
    <level label="e">
      <text>The employment shall cease to be covered employment as of January 1 of the calendar year following the end of the 2 calendar year period during which the employment has been covered if, by January 31 of that year:</text>
      <level label="1">
        <text>the employing unit has submitted a written notice of termination to the Secretary; or</text>
      </level>
      <level label="2">
        <text>the Secretary has given notice of termination of the coverage.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-204" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <level label="a">
      <text>In this section, “pay period” means a period of not more than 31 consecutive days for which a payment of wages ordinarily is made to an individual by the employer of the individual.</text>
    </level>
    <level label="b">
      <text>This section does not apply to employment that an individual performs for an employer in a pay period in which any of the employment is exempted under § 8-213(b) of this subtitle.</text>
    </level>
    <level label="c">
      <level label="1">
        <text>If employment that an individual performs for an employer during at least one-half of a pay period is covered employment, then all of the employment during that pay period is covered employment.</text>
      </level>
      <level label="2">
        <text>If employment that an individual performs for an employer during more than one-half of a pay period is not covered employment, then none of the employment during that pay period is covered.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-205" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <level label="a">
      <text>Work that an individual performs under any contract of hire is not covered employment if the Secretary is satisfied that:</text>
      <level label="1">
        <text>the individual who performs the work is free from control and direction over its performance both in fact and under the contract;</text>
      </level>
      <level label="2">
        <text>the individual customarily is engaged in an independent business or occupation of the same nature as that involved in the work; and</text>
      </level>
      <level label="3">
        <text>the work is:</text>
        <level label="i">
          <text>outside of the usual course of business of the person for whom the work is performed; or</text>
        </level>
        <level label="ii">
          <text>performed outside of any place of business of the person for whom the work is performed.</text>
        </level>
      </level>
    </level>
    <level label="b">
      <text>The Secretary shall adopt regulations to provide:</text>
      <level label="1">
        <text>general guidance about the application of subsection (a) of this section; and</text>
      </level>
      <level label="2">
        <text>specific examples of how subsection (a) of this section is applied to certain industries, including the construction industry, the landscaping industry, and the home care services industry.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-206" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <level label="a">
      <text>Work is not covered employment when performed by a licensed barber or licensed cosmetologist who leases a chair or booth from a holder of a barbershop permit or beauty salon permit, if the Secretary is satisfied that:</text>
      <level label="1">
        <text>the barber or cosmetologist as lessee and the permit holder have entered into a written lease that is in effect;</text>
      </level>
      <level label="2">
        <text>the lessee pays a stipulated amount for use of the chair or booth and is not required to make any further accounting of income to the permit holder;</text>
      </level>
      <level label="3">
        <text>the lessee has access to the premises at all hours and may set personal work hours and prices; and</text>
      </level>
      <level label="4">
        <text>the lease expressly states that the lessee knows:</text>
        <level label="i">
          <text>of the responsibility to pay State and federal income taxes and make contributions to Social Security for self–employment; and</text>
        </level>
        <level label="ii">
          <text>that the work is not covered employment.</text>
        </level>
      </level>
    </level>
    <level label="a–1">
      <text>Work is not covered employment when performed by a holder of a limited license to provide nail technician services who leases or otherwise agrees to the use of a chair, booth, or space from a holder of a barbershop permit, a beauty salon permit, or an owner–manager permit who operates a barbershop or beauty salon if the Secretary is satisfied that:</text>
      <level label="1">
        <text>the holder of a limited license to provide nail technician services and the permit holder have entered into a written lease or other written agreement that is in effect;</text>
      </level>
      <level label="2">
        <text>the holder of a limited license to provide nail technician services:</text>
        <level label="i">
          <text>pays a stipulated amount or commission for use of the chair, booth, or space;</text>
        </level>
        <level label="ii">
          <text>is not required to make any further accounting of income to the permit holder; and</text>
        </level>
        <level label="iii">
          <text>has access to the premises at all hours and may set personal work hours and prices; and</text>
        </level>
      </level>
      <level label="3">
        <text>the lease or other written agreement expressly states that the holder of a limited license to provide nail technician services knows:</text>
        <level label="i">
          <text>of the responsibility to pay State and federal income taxes and make contributions to Social Security for self–employment; and</text>
        </level>
        <level label="ii">
          <text>that the work is not covered employment.</text>
        </level>
      </level>
    </level>
    <level label="b">
      <text>Work that a direct seller performs is not covered employment if the Secretary is satisfied that:</text>
      <level label="1">
        <text>the direct seller is engaged in the trade or business of selling consumer products:</text>
        <level label="i">
          <text>in the home or at any other location outside of a permanent retail establishment; or</text>
        </level>
        <level label="ii">
          <text>to a buyer on a buy–sell basis, a deposit–commission basis, or any similar basis for resale by the buyer or any other person in the home or at any other location outside of a permanent retail establishment;</text>
        </level>
      </level>
      <level label="2">
        <text>the direct seller and the person for whom the work is performed have entered into a written agreement that is currently in effect;</text>
      </level>
      <level label="3">
        <text>substantially all of the compensation for the employment is related directly to sales or other output, including the performance of a service, rather than to the number of hours worked; and</text>
      </level>
      <level label="4">
        <text>the written agreement states that the direct seller will not be treated as an employee for the purpose of State and federal income taxes with respect to the employment performed under the agreement.</text>
      </level>
    </level>
    <level label="c">
      <text>Work that an individual performs is not covered employment if the Secretary is satisfied that the individual:</text>
      <level label="1">
        <text>is engaged in the trade or business of delivering or distributing newspapers or shopping news, including any services directly related to the delivery or distribution of newspapers or shopping news; and</text>
      </level>
      <level label="2">
        <text>meets the requirements for a direct seller under subsection (b)(2), (3), and (4) of this section.</text>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <text>In this subsection, “messenger service business” means a business that:</text>
        <level label="i">
          <text>principally and primarily offers and provides to the public or commercial establishments expedited, time critical, and same day as requested delivery service; and</text>
        </level>
        <level label="ii">
          <text>does not make, produce, sell, or distribute what it delivers.</text>
        </level>
      </level>
      <level label="2">
        <text>Work that a messenger service driver performs for a person who is engaged in the messenger service business is not covered employment if the Secretary is satisfied that:</text>
        <level label="i">
          <text>the driver and the person who is engaged in the messenger service business have entered into a written agreement that is currently in effect;</text>
        </level>
        <level label="ii">
          <text>the written agreement under item (i) of this paragraph does not prohibit the driver from performing for more than one person who is engaged in the messenger service business;</text>
        </level>
        <level label="iii">
          <text>the driver is free to accept or reject delivery jobs from the person who is engaged in the messenger service business;</text>
        </level>
        <level label="iv">
          <text>the driver personally provides the vehicle;</text>
        </level>
        <level label="v">
          <text>compensation is by commission only, which may include, for the purposes of this subsection, any of the following:</text>
          <level label="1">
            <text>a schedule of compensation that is calculated from a percentage of revenue or some other measure of revenue that the driver generates for the messenger service business;</text>
          </level>
          <level label="2">
            <text>a fixed amount of compensation for the completion of a specific delivery job; and</text>
          </level>
          <level label="3">
            <text>a guaranteed minimum amount of compensation for the driver remaining available to provide delivery service;</text>
          </level>
        </level>
        <level label="vi">
          <text>the driver may set personal work hours; and</text>
        </level>
        <level label="vii">
          <text>the written agreement states expressly and prominently that the driver knows:</text>
          <level label="1">
            <text>of the responsibility to pay estimated Social Security taxes and State and federal income taxes;</text>
          </level>
          <level label="2">
            <text>that the Social Security tax the driver must pay is higher than the Social Security tax the driver would pay otherwise; and</text>
          </level>
          <level label="3">
            <text>that the work is not covered employment.</text>
          </level>
        </level>
      </level>
      <level label="3">
        <text>A messenger service driver for a messenger service business whose work is not covered employment under paragraph (2) of this subsection may deliver to the public or commercial establishments on foot, by bicycle, or by motor vehicle:</text>
        <level label="i">
          <text>individually addressed mail, messages, and documents in paper or magnetic format; and</text>
        </level>
        <level label="ii">
          <text>emergency medical supplies, records, parcels, or similar items if the messenger service business provides to the Secretary evidence of a worker status determination from the Internal Revenue Service or other evidence that the messenger service driver is excluded from coverage under the Federal Unemployment Tax Act.</text>
        </level>
      </level>
    </level>
    <level label="e">
      <text>Work is not covered employment when performed by a taxicab driver who uses a taxicab or taxicab equipment of a taxicab business that is carried on by the holder of a taxicab permit if the Secretary is satisfied that:</text>
      <level label="1">
        <text>the driver and permit holder have entered into a written agreement that is currently in effect for the use of the taxicab or taxicab equipment;</text>
      </level>
      <level label="2">
        <text>the driver pays a stipulated amount for the use of the taxicab or taxicab equipment and is not required to make any further accounting to the permit holder;</text>
      </level>
      <level label="3">
        <text>the driver has access to the taxicab or taxicab equipment at all hours and, subject to the Public Utilities Article, may set personal work hours and places; and</text>
      </level>
      <level label="4">
        <text>the agreement states expressly that the driver knows:</text>
        <level label="i">
          <text>of the responsibility to pay State and federal income taxes; and</text>
        </level>
        <level label="ii">
          <text>that the work is not covered employment.</text>
        </level>
      </level>
    </level>
    <level label="f">
      <level label="1">
        <level label="i">
          <text>This subsection applies to an individual who is an owner operator of:</text>
          <level label="1">
            <text>a Class F (tractor) vehicle, described in § 13–923 of the Transportation Article; or</text>
          </level>
          <level label="2">
            <text>except as provided in subparagraph (ii) of this paragraph, a Class E (truck) vehicle, as described in § 13–916 of the Transportation Article, including a Class E (truck) vehicle described in § 13–919 of the Transportation Article.</text>
          </level>
        </level>
        <level label="ii">
          <text>This subsection does not apply to an individual who is an owner operator of a vehicle registered as a Class T (tow truck) vehicle under § 13–920 of the Transportation Article.</text>
        </level>
      </level>
      <level label="2">
        <text>Work is not covered employment when performed by an owner operator if the Secretary is satisfied that:</text>
        <level label="i">
          <text>the owner operator and a motor carrier have entered into a written agreement that is currently in effect for permanent or trip leasing;</text>
        </level>
        <level label="ii">
          <text>under the agreement:</text>
          <level label="1">
            <text>there is no intent to create an employer–employee relationship; and</text>
          </level>
          <level label="2">
            <text>the owner operator is paid rental compensation;</text>
          </level>
        </level>
        <level label="iii">
          <text>for federal tax purposes, the owner operator qualifies as an independent contractor; and</text>
        </level>
        <level label="iv">
          <text>the owner operator:</text>
          <level label="1">
            <text>owns the vehicle or holds it under a bona fide lease arrangement;</text>
          </level>
          <level label="2">
            <text>is responsible for the maintenance of the vehicle;</text>
          </level>
          <level label="3">
            <text>bears the principal burden of the operating costs of the vehicle, including fuel, repairs, supplies, vehicle insurance, and personal expenses while the vehicle is on the road;</text>
          </level>
          <level label="4">
            <text>is responsible for supplying the necessary personnel in connection with the operation of the vehicle; and</text>
          </level>
          <level label="5">
            <text>generally determines the details and means of performing the services under the agreement, in conformance with regulatory requirements, operating procedures of the motor carrier, and specifications of the shipper.</text>
          </level>
        </level>
      </level>
    </level>
    <level label="g">
      <text>Work is not covered employment when performed by a home worker if the Secretary is satisfied that:</text>
      <level label="1">
        <text>the work is performed according to specifications furnished by the person for whom the services are performed;</text>
      </level>
      <level label="2">
        <text>the work is performed on textiles furnished by the person for whom the services are performed; and</text>
      </level>
      <level label="3">
        <text>the textiles must be returned to the person for whom the services are performed or that person’s designee.</text>
      </level>
    </level>
    <level label="h">
      <level label="1">
        <level label="i">
          <text>In this subsection the following words have the meanings indicated.</text>
        </level>
        <level label="ii">
          <text>“Officiating services” means:</text>
          <level label="1">
            <text>overseeing the play of a sports event;</text>
          </level>
          <level label="2">
            <text>judging whether the rules of the event are being followed; and</text>
          </level>
          <level label="3">
            <text>penalizing participants for fouls or infringements of the rules.</text>
          </level>
        </level>
        <level label="iii">
          <level label="1">
            <text>“Recreational sports official” means an umpire, a referee, or a judge who contracts with a governmental or nongovernmental entity to perform officiating services at amateur sports events sponsored by:</text>
          </level>
          <level label="A">
            <text>a unit of county government;</text>
          </level>
          <level label="B">
            <text>a unit of a municipal corporation; or</text>
          </level>
          <level label="C">
            <text>an entity associated with a county government or a municipal corporation.</text>
          </level>
          <level label="2">
            <text>“Recreational sports official” does not include any individual who performs officiating services in covered employment under § 8–208(a) or § 8–212(c) of this subtitle.</text>
          </level>
        </level>
      </level>
      <level label="2">
        <text>Work that consists of officiating services performed by a recreational sports official is not covered employment.</text>
      </level>
    </level>
    <level label="i">
      <level label="1">
        <level label="i">
          <text>In this subsection the following words have the meanings indicated.</text>
        </level>
        <level label="ii">
          <text>“Compensation” does not include the actual and necessary expenses that are:</text>
          <level label="1">
            <text>incurred by a qualifying youth sports worker in connection with the services provided or duties performed for the youth sports organization; and</text>
          </level>
          <level label="2">
            <text>reimbursed to the qualifying youth sports worker.</text>
          </level>
        </level>
        <level label="iii">
          <text>“Qualifying youth sports worker” means an individual who provides services or performs duties as an athletic coach, manager, program leader, or team assistant for compensation not exceeding $1,250 per quarter of a calendar year for either the current calendar year or the preceding calendar year.</text>
        </level>
        <level label="iv">
          <level label="1">
            <text>“Youth sports organization” means an athletic or recreational program:</text>
          </level>
          <level label="A">
            <text>organized for competition against another team, club, or entity or for athletic instruction exclusively for participants who are under the age of 19 years;</text>
          </level>
          <level label="B">
            <text>that is qualified under § 501(c)(4) or § 501(c)(7) of the Internal Revenue Code in the current calendar quarter;</text>
          </level>
          <level label="C">
            <text>that does not have any part of the net earnings benefiting any private shareholder; and</text>
          </level>
          <level label="D">
            <text>that has an adult employee or a qualifying youth sports worker who has supervisory or disciplinary authority over youth participants.</text>
          </level>
          <level label="2">
            <text>“Youth sports organization” does not include:</text>
          </level>
          <level label="A">
            <text>a public or private educational institution’s athletic program; or</text>
          </level>
          <level label="B">
            <text>a school–associated athletic activity.</text>
          </level>
        </level>
      </level>
      <level label="2">
        <text>Work that is performed by a qualifying youth sports worker for a youth sports organization is not covered employment.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-207" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <level label="a">
      <level label="1">
        <text>In this section the following words have the meanings indicated.</text>
      </level>
      <level label="2">
        <text>“Agricultural work” includes employment for a wage that is performed:</text>
        <level label="i">
          <text>on a farm in connection with:</text>
          <level label="1">
            <text>cultivating the soil; or</text>
          </level>
          <level label="2">
            <text>raising or harvesting any agricultural or horticultural commodity, including caring for, feeding, managing, raising, shearing, or training livestock, poultry, bees, furbearing animals, or wildlife;</text>
          </level>
        </level>
        <level label="ii">
          <text>for the owner, tenant, or other operator of a farm in connection with:</text>
          <level label="1">
            <text>conserving, improving, maintaining, managing, or operating the farm or its equipment or tools; or</text>
          </level>
          <level label="2">
            <text>salvaging timber or clearing land of brush and other debris left by a hurricane if the majority of the employment is performed on a farm;</text>
          </level>
        </level>
        <level label="iii">
          <text>in connection with:</text>
          <level label="1">
            <text>producing or harvesting an agricultural commodity as defined in § 15(g) of the Agricultural Marketing Act;</text>
          </level>
          <level label="2">
            <text>ginning cotton; or</text>
          </level>
          <level label="3">
            <text>operating or maintaining canals, ditches, reservoirs, or waterways that are not owned or operated for profit and are used exclusively for supplying and storing water for farming purposes;</text>
          </level>
        </level>
        <level label="iv">
          <text>for a farmer, group of farm operators, or cooperative in which farmers are members in drying, freezing, grading, handling, packing, planting, processing, storing or delivering to storage, market, or a carrier for transportation to market any agricultural or horticultural commodity if:</text>
          <level label="1">
            <text>the commodity is in its unmanufactured state;</text>
          </level>
          <level label="2">
            <text>the farmer, group, or cooperative produced more than one-half of the commodity with respect to which the employment is performed; and</text>
          </level>
          <level label="3">
            <text>the employment is not performed in connection with commercial canning or commercial freezing or in connection with an agricultural or horticultural commodity after its delivery to a terminal market for distribution or consumption; and</text>
          </level>
        </level>
        <level label="v">
          <text>on a farm operated for profit if the employment is not in the course of the trade or business of the employer.</text>
        </level>
      </level>
      <level label="3">
        <text>“Farm” includes:</text>
        <level label="i">
          <text>a dairy farm;</text>
        </level>
        <level label="ii">
          <text>a fruit farm;</text>
        </level>
        <level label="iii">
          <text>a furbearing animal farm;</text>
        </level>
        <level label="iv">
          <text>a greenhouse or similar structure used primarily for raising agricultural or horticultural commodities;</text>
        </level>
        <level label="v">
          <text>a nursery;</text>
        </level>
        <level label="vi">
          <text>an orchard;</text>
        </level>
        <level label="vii">
          <text>a plantation;</text>
        </level>
        <level label="viii">
          <text>a poultry farm;</text>
        </level>
        <level label="ix">
          <text>a ranch;</text>
        </level>
        <level label="x">
          <text>a range;</text>
        </level>
        <level label="xi">
          <text>a stock farm; and</text>
        </level>
        <level label="xii">
          <text>a truck farm.</text>
        </level>
      </level>
      <level label="4">
        <text>“Crew leader” means an individual who:</text>
        <level label="i">
          <text>provides individuals to perform agricultural work for any person;</text>
        </level>
        <level label="ii">
          <text>on behalf of the crew leader or person for whom the agricultural work is performed, pays the individuals for their agricultural work; and</text>
        </level>
        <level label="iii">
          <text>has not entered into a written agreement with the person for whom the agricultural work is performed under which the individuals who perform the agricultural work are designated as employees of that person.</text>
        </level>
      </level>
    </level>
    <level label="b">
      <text>Except as provided in subsection (c) of this section, agricultural work, including agricultural work performed by an alien admitted to the United States to perform agricultural work under §§ 101(a)(15)(h) and 214(c) of the Immigration and Nationality Act, is not covered employment.</text>
    </level>
    <level label="c">
      <text>Agricultural work is covered employment if performed for a person who:</text>
      <level label="1">
        <text>during a calendar quarter of the current or preceding calendar year, pays cash wages of at least $20,000 to individuals who perform agricultural work; or</text>
      </level>
      <level label="2">
        <text>for a part of a day in each of 20 consecutive or nonconsecutive weeks during the current or preceding calendar year, employs at least 10 individuals in agricultural work, regardless of whether the individuals are employed at the same moment.</text>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <text>The crew leader is the employing unit for an individual employed in agricultural work who is not an employee of another employing unit if:</text>
        <level label="i">
          <text>the crew leader holds a valid certificate of registration under the federal Migrant and Seasonal Agricultural Worker Protection Act;</text>
        </level>
        <level label="ii">
          <text>substantially all of the individuals maintain or operate tractors, mechanized harvesting or cropdusting equipment, or any other mechanized equipment that the crew leader provides; or</text>
        </level>
        <level label="iii">
          <text>the individual:</text>
          <level label="1">
            <text>performs custom poultry work, including harvesting, breeding, debeaking, sexing, and health services; and</text>
          </level>
          <level label="2">
            <text>is not required to be away from the individual’s permanent place of residence other than during normal working hours.</text>
          </level>
        </level>
      </level>
      <level label="2">
        <text>If the crew leader is not the employing unit for an individual employed in agricultural work under paragraph (1) of this subsection, the person to whom the crew leader provides the individual is the employing unit of the individual.</text>
      </level>
    </level>
    <level label="e">
      <text>If under subsection (d)(2) of this section the crew leader is not the employing unit for an individual employed in agricultural work, any cash wages that the crew leader pays to the individual shall be considered cash wages paid by the person who is the employing unit for the individual and to whom the crew leader provides the individual.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-208" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <level label="a">
      <text>Except as otherwise provided in this subtitle, employment is covered employment if the employment is:</text>
      <level label="1">
        <text>performed for a charitable, educational, religious, or other organization; and</text>
      </level>
      <level label="2">
        <text>excluded from the definition of “employment” in the Federal Unemployment Tax Act solely by § 3306(c)(8) of the Act.</text>
      </level>
    </level>
    <level label="b">
      <text>Employment is not covered employment if the employment is performed for:</text>
      <level label="1">
        <text>a church or an association or convention of churches; or</text>
      </level>
      <level label="2">
        <text>an organization that is:</text>
        <level label="i">
          <text>operated primarily for religious purposes; and</text>
        </level>
        <level label="ii">
          <text>controlled, operated, principally supported, or supervised by a church or an association or convention of churches.</text>
        </level>
      </level>
    </level>
    <level label="c">
      <text>Employment is not covered employment if the employment is performed by:</text>
      <level label="1">
        <text>a commissioned, licensed, or ordained minister of a church in the exercise of the ministry; or</text>
      </level>
      <level label="2">
        <text>a member of a religious order in the exercise of duties required by the order.</text>
      </level>
    </level>
    <level label="d">
      <text>During any calendar quarter in which the compensation is less than $50, the employment is not covered employment if it is performed for an organization that is exempt from income tax under:</text>
      <level label="1">
        <text>§ 501(a) of the Internal Revenue Code unless the organization is described in § 401(a) of the Internal Revenue Code; or</text>
      </level>
      <level label="2">
        <text>§ 521 of the Internal Revenue Code.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-209" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <level label="a">
      <text>Work that an insurance producer performs for payment solely by commission is not covered employment.</text>
    </level>
    <level label="b">
      <text>To the extent that work is exempted under federal law, the work that an associate real estate broker or real estate salesperson performs for a licensed real estate broker for payment by commission is not covered employment.</text>
    </level>
    <level label="c">
      <text>Work that a yacht salesperson performs for a licensed trader for payment solely by commission is not covered employment.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-210" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <level label="a">
      <text>Except as provided in § 8-202(d)(2) of this subtitle, employment performed by a crew member or officer of a vessel on the navigable waters of the United States is not covered employment if the vessel has a capacity of 10 net tons or less.</text>
    </level>
    <level label="b">
      <text>Employment is not covered employment if:</text>
      <level label="1">
        <text>performed by a crew member or officer of:</text>
        <level label="i">
          <text>a vessel with a capacity of 10 net tons or less; or</text>
        </level>
        <level label="ii">
          <text>a fishing boat that has a crew that normally consists of fewer than 10 individuals;</text>
        </level>
      </level>
      <level label="2">
        <text>the crew member or officer is engaged in the farming or taking of any aquatic life; and</text>
      </level>
      <level label="3">
        <text>the crew member or officer is paid on a share basis and not by a salary.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-211" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <text>Domestic employment in a private home, local college club, or local chapter of a college fraternity or sorority is not covered employment unless during any calendar quarter of the current or preceding calendar year, the employer pays cash wages of at least $1,000 to individuals performing the employment.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-212" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <level label="a">
      <text>Employment is not covered employment if the employment is performed for the United States government or except to the extent that Congress permits to be covered, the employment is performed for an instrumentality of the United States that is exempt under the United States Constitution from contributions.</text>
    </level>
    <level label="b">
      <level label="1">
        <text>Employment performed for a foreign government, including employment as a consular or other officer or employee or nondiplomatic representative, is not covered employment.</text>
      </level>
      <level label="2">
        <text>Employment performed for an instrumentality that a foreign government wholly owns is not covered employment if:</text>
        <level label="i">
          <text>the employment is of a character similar to that performed in the foreign country by employees of the United States government or an instrumentality of the United States government; and</text>
        </level>
        <level label="ii">
          <text>the Secretary finds that the United States Secretary of State has certified to the United States Secretary of the Treasury that the foreign government whose instrumentality claims exemption from the tax imposed by this title grants an equivalent exemption for similar employment performed in the foreign country by employees of the United States government and instrumentalities of the United States government.</text>
        </level>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>Except as provided in this subtitle, employment performed for a governmental entity of a state is covered employment if the employment is excluded from the definition of “employment” in the Federal Unemployment Tax Act solely by § 3306(c)(7) of the Act.</text>
      </level>
      <level label="2">
        <text>Employment performed for a governmental entity is not covered employment if performed:</text>
        <level label="i">
          <text>as an elected official;</text>
        </level>
        <level label="ii">
          <text>as a member of a legislative body, a judicial body, the State National Guard, or the Air National Guard;</text>
        </level>
        <level label="iii">
          <text>as a temporary employee in case of an earthquake, flood, fire, snow, storm or similar emergency;</text>
        </level>
        <level label="iv">
          <text>in a position that, under the laws of the State, is designated a major nontenured advisory or policymaking position;</text>
        </level>
        <level label="v">
          <text>in an advisory or policymaking position that ordinarily requires 8 hours or less of work each week; or</text>
        </level>
        <level label="vi">
          <text>as an election official or election worker if the amount of remuneration received by the individual during the calendar year for services as an election official or election worker is less than $1,000.</text>
        </level>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-213" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <level label="a">
      <level label="1">
        <text>Employment is not covered employment if performed:</text>
        <level label="i">
          <text>for an employer that is determined to be subject to the Railroad Unemployment Insurance Act by a unit authorized by federal law to make that determination; or</text>
        </level>
        <level label="ii">
          <text>as an employee representative who is determined to be subject to the Railroad Unemployment Insurance Act by the unit.</text>
        </level>
      </level>
      <level label="2">
        <text>If the Railroad Retirement Board determines that a person is engaged principally in a business other than the carrier business, the exclusion from insurance under paragraph (1) of this subsection applies only to employment for the identifiable and separable enterprise of the person that the Secretary determines to be considered the employer.</text>
      </level>
    </level>
    <level label="b">
      <text>Employment is not covered employment if performed for an employer that is determined by a unit of the federal government authorized to make the determination to be subject to any other unemployment insurance system established by federal law.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-214" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <text>Employment that an individual performs that is not in the course of the business or trade of the individual’s employer is not covered employment unless:</text>
    <level label="1">
      <text>during a calendar quarter, the employer pays cash compensation of at least $50 for the employment; and</text>
    </level>
    <level label="2">
      <text>the employment is performed by an individual whom the employer regularly employs to perform the employment during a part of each of at least 24 days during the calendar quarter or the preceding calendar quarter.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-215" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <text>Employment is not covered employment if performed:</text>
    <level label="1">
      <text>for a child or spouse; or</text>
    </level>
    <level label="2">
      <text>for a parent, by a child under the age of 21 years.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-216" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <level label="a">
      <text>Except as provided in subsection (b) of this section, employment is not covered employment if performed:</text>
      <level label="1">
        <text>in a facility that:</text>
        <level label="i">
          <text>carries out a program of rehabilitation for individuals whose earning capacity is impaired by age, physical or mental disability, or injury; or</text>
        </level>
        <level label="ii">
          <text>provides compensated work for individuals who, because of their physical or mental disability, cannot be employed readily in the competitive labor market; and</text>
        </level>
      </level>
      <level label="2">
        <text>by an individual who receives that rehabilitation or compensated work.</text>
      </level>
    </level>
    <level label="b">
      <text>Employment is covered employment if performed by a blind or other severely handicapped employee of Blind Industries and Services of Maryland.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-217" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <level label="a">
      <text>Employment that an incarcerated individual of a custodial or penal institution performs for a nonprofit organization or a governmental entity is not covered employment.</text>
    </level>
    <level label="b">
      <level label="1">
        <text>Except as provided in paragraph (2) of this subsection, employment that an incarcerated individual of a custodial or penal institution performs for a private, for–profit employer is not covered employment.</text>
      </level>
      <level label="2">
        <text>Employment that an incarcerated individual of a custodial or penal institution performs for a private, for–profit employer is covered employment if the incarcerated individual continues to be employed by the private, for–profit employing unit after being permanently released from the custodial or penal institution, including released by parole.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-218" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <level label="a">
      <text>Employment that an intern performs is not covered employment if:</text>
      <level label="1">
        <text>the employer is a hospital; and</text>
      </level>
      <level label="2">
        <text>the intern has completed a 4-year course in a medical school that is chartered or approved under State law.</text>
      </level>
    </level>
    <level label="b">
      <text>Employment that a patient of a hospital performs for the hospital is not covered employment.</text>
    </level>
    <level label="c">
      <text>Employment that a student nurse performs is not covered employment if:</text>
      <level label="1">
        <text>the employer is a hospital or training school for nurses; and</text>
      </level>
      <level label="2">
        <text>the student nurse is enrolled in and regularly attending classes in a training school for nurses that is chartered or approved under State law.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-219" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <text>Employment that a minor performs in the delivery or distribution of newspapers or shopping news is not covered employment unless delivery or distribution is to a point for subsequent delivery or distribution.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-220" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <level label="a">
      <level label="1">
        <text>In this subsection, “full-time student” means an individual who is:</text>
        <level label="i">
          <text>enrolled full-time at an educational institution; or</text>
        </level>
        <level label="ii">
          <text>between academic terms or years if:</text>
          <level label="1">
            <text>the individual was enrolled as a full-time student at an educational institution for the immediately preceding academic term or year; and</text>
          </level>
          <level label="2">
            <text>there is a reasonable assurance that the individual will be enrolled as a full-time student at an educational institution for the immediately succeeding academic term or year.</text>
          </level>
        </level>
      </level>
      <level label="2">
        <text>Employment that a full-time student performs in the employ of an organized camp is not covered employment if:</text>
        <level label="i">
          <text>the full-time student was employed by the camp for less than 13 calendar weeks in a calendar year; and</text>
        </level>
        <level label="ii">
          <text>the camp:</text>
          <level label="1">
            <text>had average gross receipts for any 6 months in the preceding calendar year that were not more than one-third of its average gross receipts for the other 6 months in that year; or</text>
          </level>
          <level label="2">
            <text>did not operate for more than 7 months in each of the current and preceding calendar years.</text>
          </level>
        </level>
      </level>
    </level>
    <level label="b">
      <text>Employment performed in an educational institution is not covered employment if:</text>
      <level label="1">
        <text>the employment is performed by a student who is enrolled and regularly attending classes at that educational institution; or</text>
      </level>
      <level label="2">
        <text>the employment is performed by the spouse of the student and immediately before beginning to perform the employment, the spouse is advised that:</text>
        <level label="i">
          <text>the employment is under a program of the educational institution to provide financial assistance to the student; and</text>
        </level>
        <level label="ii">
          <text>the employment is not covered employment.</text>
        </level>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>Except as provided in paragraph (2) of this subsection, employment is not covered employment if:</text>
        <level label="i">
          <text>the individual who performs the employment is enrolled for credit at a nonprofit or public educational institution that normally has a regular faculty and curriculum and a regularly organized body of students in attendance at the place where its educational activities are carried on;</text>
        </level>
        <level label="ii">
          <text>the employment is an integral part of a full–time program taken for credit at the educational institution that combines academic instruction with work experience; and</text>
        </level>
        <level label="iii">
          <text>the educational institution has certified to the employer the application of this paragraph.</text>
        </level>
      </level>
      <level label="2">
        <text>Employment that an individual performs as part of a program that an educational institution establishes for or on behalf of an employer is covered employment.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-221" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <text>Employment is not covered employment if performed:</text>
    <level label="1">
      <text>as part of an unemployment work relief or work training program assisted or financed wholly or partly by a unit of the federal government or a political subdivision or unit of a state; and</text>
    </level>
    <level label="2">
      <text>by an individual who receives the work relief or work training.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-222" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <text>Except employment for nonprofit organizations and governmental entities, employment is not covered employment if performed by a volunteer test subject who is paid on a per study basis for scientific, medical, or drug–related research.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-223" title_number="8" title_name="Unemployment Insurance" subtitle_number="2" subtitle_name="Scope of Title">
    <text>Employment is not covered employment if performed by an individual who is a nonimmigrant alien admitted to the United States under § 101(a)(15)(F), (J), (M), or (Q) of the federal Immigration and Nationality Act.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-301" title_number="8" title_name="Unemployment Insurance" subtitle_number="3" subtitle_name="Administration">
    <text>This title shall be administered under the supervision of the Secretary by 2 coordinate units, the Division of Unemployment Insurance and the Division of Workforce Development, established by the Secretary.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-302" title_number="8" title_name="Unemployment Insurance" subtitle_number="3" subtitle_name="Administration">
    <level label="a">
      <text>There is a Division of Unemployment Insurance.</text>
    </level>
    <level label="b">
      <text>The Division of Unemployment Insurance shall perform any function that the Secretary assigns to it to carry out this title.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-303" title_number="8" title_name="Unemployment Insurance" subtitle_number="3" subtitle_name="Administration">
    <level label="a">
      <level label="1">
        <text>“Public employment office” means an employment office that does not charge a fee to provide services and is:</text>
        <level label="i">
          <text>operated by the Department; or</text>
        </level>
        <level label="ii">
          <text>maintained as part of a local, State, or federal system of employment offices.</text>
        </level>
      </level>
      <level label="2">
        <text>“Public employment office” includes a branch public employment office.</text>
      </level>
    </level>
    <level label="b">
      <text>The General Assembly accepts the provisions of the Wagner–Peyser Act for establishment of a national employment system and for cooperation in promotion of the system in conformity with § 4 of the Act.</text>
    </level>
    <level label="c">
      <text>The Division of Workforce Development, established under § 11–102 of this article, is the unit of the State designated to carry out § 4 of the Wagner–Peyser Act.</text>
    </level>
    <level label="d">
      <text>The Secretary shall employ a staff for the Division of Workforce Development in accordance with § 8–304 of this subtitle and regulations adopted by the United States Secretary of Labor.</text>
    </level>
    <level label="e">
      <text>As necessary for administration of this title, the Division of Workforce Development shall establish and maintain public employment offices that do not charge a fee to individuals who seek employment.</text>
    </level>
    <level label="f">
      <text>To establish and maintain public employment offices, the Secretary:</text>
      <level label="1">
        <text>may enter into an agreement with the Railroad Retirement Board or any other federal unit that is responsible for administration of an unemployment insurance law, a political subdivision of the State, or any private nonprofit organization; and</text>
      </level>
      <level label="2">
        <text>as part of the agreement, may accept money, services, or office space as a contribution to the Unemployment Insurance Administration Fund.</text>
      </level>
    </level>
    <level label="g">
      <text>Money in the Unemployment Insurance Administration Fund that the State receives under the Wagner–Peyser Act is available to the Division of Workforce Development for use under this section in accordance with that Act.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-304" title_number="8" title_name="Unemployment Insurance" subtitle_number="3" subtitle_name="Administration">
    <text>The Secretary may delegate to an employee of the Department any power or duty that is reasonable and proper for the administration of this title.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-305" title_number="8" title_name="Unemployment Insurance" subtitle_number="3" subtitle_name="Administration">
    <level label="a">
      <text>The Secretary may adopt any regulation that is necessary to carry out this title.</text>
    </level>
    <level label="b">
      <level label="1">
        <text>In accordance with the provisions of the State Personnel and Pensions Article, the Secretary may employ the staff necessary to carry out this title.</text>
      </level>
      <level label="2">
        <text>In accordance with the State budget, the Secretary may set the compensation of an employee under this subsection in a position that:</text>
        <level label="i">
          <text>is unique to the Department;</text>
        </level>
        <level label="ii">
          <text>requires specific skills or experience to perform the duties of the position; and</text>
        </level>
        <level label="iii">
          <text>does not require the employee to perform functions that are comparable to functions performed in other units of the Executive Branch of State government.</text>
        </level>
      </level>
      <level label="3">
        <text>The Secretary of Budget and Management, in consultation with the Secretary, shall determine the positions for which the Secretary may set compensation under paragraph (2) of this subsection.</text>
      </level>
      <level label="4">
        <text>Subject to other applicable provisions of this title, the Secretary may appoint employees and set their powers and duties as necessary to carry out this title.</text>
      </level>
    </level>
    <level label="c">
      <text>The Secretary shall determine whether an employee who handles money for the Department under this title should be covered under a bond.</text>
    </level>
    <level label="d">
      <level label="1">
        <text>The Secretary shall print:</text>
        <level label="i">
          <text>this title;</text>
        </level>
        <level label="ii">
          <text>each annual report that the Secretary submits to the Governor; and</text>
        </level>
        <level label="iii">
          <text>any other material that the Secretary considers relevant and suitable.</text>
        </level>
      </level>
      <level label="2">
        <text>On request by any person, the Secretary shall give the person a copy of:</text>
        <level label="i">
          <text>any material that the Secretary prints under this subsection; and</text>
        </level>
        <level label="ii">
          <text>the current regulations adopted to carry out this title.</text>
        </level>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-306" title_number="8" title_name="Unemployment Insurance" subtitle_number="3" subtitle_name="Administration">
    <level label="a">
      <text>To enforce this title, the Secretary may conduct investigations.</text>
    </level>
    <level label="b">
      <text>To enforce this title, the Secretary may:</text>
      <level label="1">
        <text>administer an oath;</text>
      </level>
      <level label="2">
        <text>certify to an official act; and</text>
      </level>
      <level label="3">
        <text>take a deposition.</text>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>To enforce this title, the Secretary may issue a subpoena for the attendance of a witness to testify or the production of books, correspondence, memoranda, papers, or other records.</text>
      </level>
      <level label="2">
        <text>A subpoena issued under this subsection shall be served in any manner in which a subpoena of a court may be served.</text>
      </level>
      <level label="3">
        <text>If a person fails to comply with a subpoena issued under this subsection, on a complaint filed by the Secretary, the circuit court for the county where the investigation is being conducted or where the person resides, is present, or transacts business may pass an order directing compliance with the subpoena or compelling testimony.</text>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <text>Subject to paragraph (2) of this subsection, a person may not be excused from complying with a subpoena issued under subsection (c) of this section on the ground that the evidence or testimony required may tend to incriminate the person or subject the person to a forfeiture or penalty.</text>
      </level>
      <level label="2">
        <text>After claiming the privilege against self-incrimination a person may not be prosecuted or subjected to any forfeiture or penalty because of any matter, thing, or transaction about which the person is compelled to produce evidence or testify except that if the person commits perjury while giving testimony, the person is subject to prosecution for that offense.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-307" title_number="8" title_name="Unemployment Insurance" subtitle_number="3" subtitle_name="Administration">
    <level label="a">
      <text>In a civil action to enforce this title, the Secretary or Board of Appeals and the State may be represented by:</text>
      <level label="1">
        <text>the Attorney General; or</text>
      </level>
      <level label="2">
        <text>any qualified attorney who:</text>
        <level label="i">
          <text>is a salaried employee of the Secretary or Board of Appeals; and</text>
        </level>
        <level label="ii">
          <text>on recommendation of the Attorney General, is designated to represent the Secretary or Board of Appeals and the State.</text>
        </level>
      </level>
    </level>
    <level label="b">
      <text>A criminal action for violation of any provision of this title or regulation adopted under this title shall be prosecuted by the State’s Attorney of the county in which:</text>
      <level label="1">
        <text>the employer has a place of business;</text>
      </level>
      <level label="2">
        <text>the violator resides; or</text>
      </level>
      <level label="3">
        <text>the violator has filed for benefits to which the violator was not entitled.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-308" title_number="8" title_name="Unemployment Insurance" subtitle_number="3" subtitle_name="Administration">
    <level label="a">
      <text>With the approval of the Governor, the Secretary shall appoint a State Advisory Council.</text>
    </level>
    <level label="b">
      <text>The State Advisory Council shall consist of:</text>
      <level label="1">
        <text>an equal number of members who represent employees and who represent employers; and</text>
      </level>
      <level label="2">
        <text>the number of members who represent the general public that the Secretary sets.</text>
      </level>
    </level>
    <level label="c">
      <text>Each member of the State Advisory Council who represents employees or who represents employers shall be an individual who is regarded as a representative of employees or employers because of affiliation, employment, or vocation.</text>
    </level>
    <level label="d">
      <level label="1">
        <text>The term of a member of the State Advisory Council is 4 years.</text>
      </level>
      <level label="2">
        <text>At the end of a term, a member continues to serve until a successor is appointed and qualifies.</text>
      </level>
      <level label="3">
        <text>A member who is appointed after a term has begun serves only for the rest of the term and until a successor is appointed and qualifies.</text>
      </level>
    </level>
    <level label="e">
      <text>Each member of the State Advisory Council is entitled to:</text>
      <level label="1">
        <text>$50 for each day that the Council is in session, not exceeding $1,500 per year; and</text>
      </level>
      <level label="2">
        <text>reimbursement for expenses under the Standard State Travel Regulations, as provided in the State budget.</text>
      </level>
    </level>
    <level label="f">
      <text>The State Advisory Council shall help the Secretary to:</text>
      <level label="1">
        <text>develop policies and discuss problems related to the administration of this title; and</text>
      </level>
      <level label="2">
        <text>ensure impartiality and freedom from political influence in the solution of those problems.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-309" title_number="8" title_name="Unemployment Insurance" subtitle_number="3" subtitle_name="Administration">
    <level label="a">
      <text>The Secretary shall appoint local advisory councils.</text>
    </level>
    <level label="b">
      <text>Each local advisory council shall consist of:</text>
      <level label="1">
        <text>an equal number of members who represent employees and who represent employers; and</text>
      </level>
      <level label="2">
        <text>the number of members who represent the general public that the Secretary sets.</text>
      </level>
    </level>
    <level label="c">
      <text>Each member of a local advisory council who represents employees or who represents employers shall be regarded as a representative of employees or employers because of affiliation, employment, or vocation.</text>
    </level>
    <level label="d">
      <text>A member of a local advisory council:</text>
      <level label="1">
        <text>may not receive compensation; but</text>
      </level>
      <level label="2">
        <text>is entitled to reimbursement for necessary expenses.</text>
      </level>
    </level>
    <level label="e">
      <text>The local advisory councils shall help the Secretary to:</text>
      <level label="1">
        <text>develop policies and discuss problems related to the administration of this title; and</text>
      </level>
      <level label="2">
        <text>ensure impartiality and freedom from political influence in the solution of those problems.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-310" title_number="8" title_name="Unemployment Insurance" subtitle_number="3" subtitle_name="Administration">
    <level label="a">
      <level label="1">
        <text>In the administration of this title, the Secretary shall cooperate with the United States Secretary of Labor to the fullest extent that this title allows.</text>
      </level>
      <level label="2">
        <text>The Secretary shall:</text>
        <level label="i">
          <text>make each report in the form and containing the information that the Secretary of Labor requires;</text>
        </level>
        <level label="ii">
          <text>comply with each provision that the Secretary of Labor considers necessary to ensure the accuracy of a report; and</text>
        </level>
        <level label="iii">
          <text>comply with each regulation that the Secretary of Labor adopts to govern the expenditure of any money that may be allotted and paid to the State under Chapter 7, Subchapter III of the Social Security Act to assist in the administration of this title.</text>
        </level>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>The Secretary may afford reasonable cooperation with each federal unit that administers an unemployment insurance law.</text>
      </level>
      <level label="2">
        <text>On request, the Secretary shall provide to a federal unit that administers public works or assistance through public employment:</text>
        <level label="i">
          <text>the name, address, usual occupation, and employment status of each recipient of benefits; and</text>
        </level>
        <level label="ii">
          <text>information about the right of the individual to receive benefits.</text>
        </level>
      </level>
    </level>
    <level label="c">
      <text>The Secretary:</text>
      <level label="1">
        <text>may make available to the Railroad Retirement Board any record of the State that relates to administration of this title; and</text>
      </level>
      <level label="2">
        <text>at the expense of the Railroad Retirement Board, may provide to the Board a copy of any record that the Board considers necessary for its purposes.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-311" title_number="8" title_name="Unemployment Insurance" subtitle_number="3" subtitle_name="Administration">
    <level label="a">
      <text>On or before January 1 of each year, the Secretary shall submit to the Governor an annual report on the administration and operation of this title during the previous fiscal year.</text>
    </level>
    <level label="b">
      <text>The annual report shall include:</text>
      <level label="1">
        <text>a balance sheet for the Unemployment Insurance Fund;</text>
      </level>
      <level label="2">
        <text>a table that shows the amount of any benefit that was ineffectively charged or not charged to the experience rating record of an employer;</text>
      </level>
      <level label="3">
        <text>the reason for not charging the amount of any benefit to the experience rating record of an employer;</text>
      </level>
      <level label="4">
        <text>by category of disqualification, the amount of any benefit that was paid after a disqualification under Subtitle 10 of this title; and</text>
      </level>
      <level label="5">
        <text>any recommendation for an amendment to this title that the Secretary considers proper.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-311.1" title_number="8" title_name="Unemployment Insurance" subtitle_number="3" subtitle_name="Administration">
    <level label="a">
      <text>On or before the first day of each month, the Department shall post on its website a report on the administration and operation of this title during the immediately preceding month.</text>
    </level>
    <level label="b">
      <text>The report shall include:</text>
      <level label="1">
        <text>a balance sheet for the Unemployment Insurance Fund;</text>
      </level>
      <level label="2">
        <text>the number of claims for benefits filed under § 8–805(a) of this title in the immediately preceding month;</text>
      </level>
      <level label="3">
        <text>the number of claims pending adjudication and the number of claims pending adjudication that were resolved since the immediately preceding month;</text>
      </level>
      <level label="4">
        <text>the number of final determinations that were made under § 8–806 of this title in the immediately preceding month; and</text>
      </level>
      <level label="5">
        <text>the number of claims processed by the Department during the immediately preceding month.</text>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>Once per week, the Department shall post on its website a weekly report that includes the number of:</text>
        <level label="i">
          <text>open claims;</text>
        </level>
        <level label="ii">
          <text>claims pending adjudication;</text>
        </level>
        <level label="iii">
          <text>claims for which the first payment has not been made within 21 days after the week ending date of the first compensable week in the benefit year;</text>
        </level>
        <level label="iv">
          <text>claims closed;</text>
        </level>
        <level label="v">
          <text>claims resolved by adjudication; and</text>
        </level>
        <level label="vi">
          <text>claims for which the claimant encountered technological problems with the online portal.</text>
        </level>
      </level>
      <level label="2">
        <text>The Department shall retain on its website the weekly reports for at least the immediately preceding 8 weeks.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-311.2" title_number="8" title_name="Unemployment Insurance" subtitle_number="3" subtitle_name="Administration">
    <level label="a">
      <text>For the purposes of this section, a disaster exists if the Department, for 4 consecutive weeks, fails to pay at least 82% of first payments within 21 days after the week ending date of the first compensable week in the benefit year.</text>
    </level>
    <level label="b">
      <level label="1">
        <text>The Department shall monitor the Unemployment Insurance Fund for a disaster.</text>
      </level>
      <level label="2">
        <text>When the Assistant Secretary of the Division of Unemployment Insurance determines that there is a disaster, the Department shall comply with the reporting requirements established under subsection (c) of this section.</text>
      </level>
      <level label="3">
        <level label="i">
          <text>The disaster reporting requirements shall remain in effect until the Department, for 4 consecutive weeks, is paying at least 87% of first payments within 21 days after the week ending date of the first compensable week in the benefit year, in accordance with guidelines published by the U.S. Department of Labor.</text>
        </level>
        <level label="ii">
          <text>When the disaster reporting requirements are no longer in effect under subparagraph (i) of this paragraph, the Assistant Secretary of the Division of Unemployment Insurance shall announce that the Department is no longer required to issue the disaster report under subsection (c) of this section.</text>
        </level>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>The Department shall submit a disaster report to the presiding officers, the Senate Finance Committee, and the House Economic Matters Committee, in accordance with § 2–1257 of the State Government Article:</text>
        <level label="i">
          <text>within 7 days after the disaster determination; and</text>
        </level>
        <level label="ii">
          <text>every 30 days thereafter while the disaster is ongoing.</text>
        </level>
      </level>
      <level label="2">
        <text>The report shall include:</text>
        <level label="i">
          <text>the Unemployment Insurance Fund balance immediately preceding the disaster determination;</text>
        </level>
        <level label="ii">
          <text>the current balance of the Unemployment Insurance Fund; and</text>
        </level>
        <level label="iii">
          <text>the Department’s anticipated office staffing needs over the next 30, 60, and 90 days;</text>
        </level>
      </level>
      <level label="3">
        <text>the Department’s plan for meeting staffing needs; and</text>
      </level>
      <level label="4">
        <text>an update on federal funding and support for the Unemployment Insurance Fund.</text>
      </level>
    </level>
    <level label="d">
      <text>During a disaster, the Department shall:</text>
      <level label="1">
        <text>be exempt from requirements under the State Finance and Procurement Article for staffing; and</text>
      </level>
      <level label="2">
        <text>hire additional full–time or part–time staff who are State employees, contractual employees, or individuals under contract with a third–party vendor as needed to meet staffing needs and to respond to issues raised by claimants and employers.</text>
      </level>
    </level>
    <level label="e">
      <text>During a disaster, the Assistant Secretary for the Division of Unemployment Insurance shall oversee compliance with the requirements of this section.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-311.3" effective_note="EFFECTIVE UNTIL JUNE 30, 2026 PER CHAPTER 579 OF 2025" title_number="8" title_name="Unemployment Insurance" subtitle_number="3" subtitle_name="Administration">
    <level label="a">
      <text>In this section, “Program” means the Child Support Arrearage to Work Pilot Program.</text>
    </level>
    <level label="b">
      <text>There is a Child Support Arrearage to Work Pilot Program in the Department.</text>
    </level>
    <level label="c">
      <text>The purpose of the Program is to connect individuals who are unemployed and in arrears under a child support order with employment opportunities in the State, including employment opportunities in State government.</text>
    </level>
    <level label="d">
      <text>The Department, in consultation with the Department of Human Services and the Department of Budget and Management, shall:</text>
      <level label="1">
        <text>implement the Program; and</text>
      </level>
      <level label="2">
        <text>establish the procedures and safeguards necessary to securely share information related to the Program and participants in the Program.</text>
      </level>
    </level>
    <level label="e">
      <text>The Department may adopt regulations to carry out this section.</text>
    </level>
    <level label="f">
      <text>On or before July 1, 2026, the Department shall report to the Governor and, in accordance with § 2–1257 of the State Government Article, the General Assembly, on the Department’s findings and any recommendations related to the continuation of the Program.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-312" title_number="8" title_name="Unemployment Insurance" subtitle_number="3" subtitle_name="Administration">
    <level label="a">
      <level label="1">
        <text>The balance sheet for the Unemployment Insurance Fund that the Secretary includes in the annual report shall include, if possible, a reserve against liability in future years to pay benefits in excess of the then current contributions.</text>
      </level>
      <level label="2">
        <text>A reserve under this subsection shall be set up by the Secretary in accordance with accepted actuarial principles on the basis of statistics of employment, business activity, and other relevant factors for the longest possible period.</text>
      </level>
    </level>
    <level label="b">
      <text>Whenever the Secretary believes that a change in rates of contributions or benefits will become necessary to protect the solvency to the Unemployment Insurance Fund, the Secretary promptly shall inform the Governor and legislature and make recommendations with respect to the change.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-401" title_number="8" title_name="Unemployment Insurance" subtitle_number="4" subtitle_name="Funds">
    <text>There is an Unemployment Insurance Fund.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-402" title_number="8" title_name="Unemployment Insurance" subtitle_number="4" subtitle_name="Funds">
    <level label="a">
      <text>The Secretary shall administer the Unemployment Insurance Fund.</text>
    </level>
    <level label="b">
      <text>The Unemployment Insurance Fund shall be a special fund that is separate from State money.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-403" title_number="8" title_name="Unemployment Insurance" subtitle_number="4" subtitle_name="Funds">
    <level label="a">
      <text>The Unemployment Insurance Fund shall consist of:</text>
      <level label="1">
        <text>contributions;</text>
      </level>
      <level label="2">
        <text>reimbursement payments collected under Subtitle 6, Part III of this title;</text>
      </level>
      <level label="3">
        <text>interest earned on money in the Fund;</text>
      </level>
      <level label="4">
        <text>property or securities acquired with money that belongs to the Fund;</text>
      </level>
      <level label="5">
        <text>money earned from the property or securities;</text>
      </level>
      <level label="6">
        <text>money received from the Federal Unemployment Account in the Unemployment Trust Fund in accordance with Title XII of the Social Security Act;</text>
      </level>
      <level label="7">
        <text>money credited to the State Unemployment Trust Fund Account under § 903 of the Social Security Act; and</text>
      </level>
      <level label="8">
        <text>money received for the Fund from any other source.</text>
      </level>
    </level>
    <level label="b">
      <text>Money in the Unemployment Insurance Fund shall be commingled.</text>
    </level>
    <level label="c">
      <text>The Unemployment Insurance Fund shall be used only for the purposes of this title.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-404" title_number="8" title_name="Unemployment Insurance" subtitle_number="4" subtitle_name="Funds">
    <level label="a">
      <level label="1">
        <text>The State Treasurer is custodian of the Unemployment Insurance Fund.</text>
      </level>
      <level label="2">
        <text>The State Treasurer shall manage the Unemployment Insurance Fund in accordance with regulations that the Secretary adopts.</text>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>In the Unemployment Insurance Fund, the State Treasurer shall maintain as separate accounts:</text>
        <level label="i">
          <text>a clearing account;</text>
        </level>
        <level label="ii">
          <text>an Unemployment Trust Fund Account; and</text>
        </level>
        <level label="iii">
          <text>a benefit account.</text>
        </level>
      </level>
      <level label="2">
        <text>Under the direction of the Secretary, the Treasurer shall establish the benefit and clearing accounts in any financial institution in which the General Fund of the State may be deposited.</text>
      </level>
      <level label="3">
        <text>The Unemployment Trust Fund Account shall be the account of the State in the Federal Unemployment Trust Fund that is established and maintained in accordance with § 904 of the Social Security Act notwithstanding any State law to the contrary that relates to administration, deposit, disbursement, or release of money in the custody of the State.</text>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>On receipt of any money payable to the Unemployment Insurance Fund, the Secretary shall ensure immediate deposit of the money in the clearing account as required by the State Treasurer.</text>
      </level>
      <level label="2">
        <text>Except for monetary penalties assessed under § 8–809(b)(2) or § 8–1305(b)(1) of this title, all money deposited in the clearing account for the payment of fines, interest, or penalties shall be paid to the Special Administrative Expense Fund.</text>
      </level>
      <level label="3">
        <text>Subject to the direction of the Secretary, the State Treasurer may pay refunds under Subtitle 6, Part V of this title from the clearing account.</text>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <text>Immediately after payments that are made under subsection (c)(2) and (3) of this section have cleared, the State Treasurer shall deposit all money that remains in the clearing account with the Secretary of the Treasury of the United States to the credit of the account of the State in the Unemployment Trust Fund that is established and maintained under § 904 of the Social Security Act.</text>
      </level>
      <level label="2">
        <text>Money that is requisitioned from the account of the State in the Unemployment Trust Fund shall be placed in the benefit account only for use in accordance with paragraph (3) of this subsection.</text>
      </level>
      <level label="3">
        <text>Subject to § 8–405 of this subtitle and in accordance with regulations that the Secretary adopts, money in the benefit account:</text>
        <level label="i">
          <text>may be used to pay refunds under Subtitle 6, Part V of this title;</text>
        </level>
        <level label="ii">
          <text>shall be used to pay benefits; and</text>
        </level>
        <level label="iii">
          <text>may be used to pay administrative expenses incurred to carry out this title.</text>
        </level>
      </level>
    </level>
    <level label="e">
      <text>The Unemployment Insurance Fund may not be used to pay a deposit insurance premium in a financial institution in which the benefit and clearing accounts are deposited.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-405" title_number="8" title_name="Unemployment Insurance" subtitle_number="4" subtitle_name="Funds">
    <level label="a">
      <level label="1">
        <text>The Secretary shall requisition money that is credited to the account of the State in the Unemployment Trust Fund as the Secretary considers necessary for payment of benefits and refunds under this title for a reasonable period in the future.</text>
      </level>
      <level label="2">
        <text>The amount requisitioned under paragraph (1) of this subsection may not exceed the amount of money in the account.</text>
      </level>
      <level label="3">
        <text>Laws that require an appropriation or other formal release of money in the custody of State officers do not apply when money that was requisitioned under this subsection is used to pay a benefit or refund from the benefit account or a refund from the clearing account.</text>
      </level>
      <level label="4">
        <text>After expiration of the period for which a requisition is made under paragraph (1) of this subsection, if money remains unpaid or unclaimed in the benefit account the Secretary may:</text>
        <level label="i">
          <text>deduct the amount of the money from estimates for a future requisition under paragraph (1) of this subsection; or</text>
        </level>
        <level label="ii">
          <text>redeposit the money in the account of the State in the Unemployment Trust Fund as provided under § 8-404(d) of this subtitle.</text>
        </level>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>If the General Assembly first enacts an appropriation in accordance with paragraph (4) of this subsection, the Secretary may requisition money that is credited under § 903 of the Social Security Act to the account of the State in the Unemployment Trust Fund to pay expenses of administration of this title that will be incurred after enactment of the appropriation.</text>
      </level>
      <level label="2">
        <text>Money that is appropriated under this subsection:</text>
        <level label="i">
          <text>shall be requisitioned as needed for payment of obligations incurred under the appropriation and shall be deposited in the Unemployment Insurance Administration Fund for use of that Fund;</text>
        </level>
        <level label="ii">
          <text>until used, shall remain part of the Unemployment Insurance Fund; and</text>
        </level>
        <level label="iii">
          <text>if not used, promptly shall be returned to the account of the State in the Unemployment Trust Fund.</text>
        </level>
      </level>
      <level label="3">
        <text>The Secretary shall keep a separate record of the deposit, obligation, use, and return of money appropriated under this subsection.</text>
      </level>
      <level label="4">
        <text>An appropriation that is enacted under this subsection shall:</text>
        <level label="i">
          <text>specify the purpose and amount of the appropriation;</text>
        </level>
        <level label="ii">
          <text>limit the period in which the appropriation is obligated to no more than 2 years after its enactment; and</text>
        </level>
        <level label="iii">
          <text>limit the amount of money that may be obligated during a 12-month period beginning on July 1 and ending on the next June 30 to an amount not exceeding the amount by which the total of the money credited to the account of the State in the Unemployment Trust Fund during that and the 34 preceding 12-month periods exceeds the total of the money obligated for payment of administrative expenses and paid for benefits during the same 35 12-month periods.</text>
        </level>
      </level>
      <level label="5">
        <text>An amount that is credited to the State Unemployment Trust Fund Account under § 903 of the Social Security Act and that is obligated for administration or paid out for benefits shall be charged against an equivalent amount that first is credited and that is not already charged.</text>
      </level>
      <level label="6">
        <text>An amount obligated for administration during a 12-month period may not be charged against an amount that was credited before the 34th 12-month period before that period.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-406" title_number="8" title_name="Unemployment Insurance" subtitle_number="4" subtitle_name="Funds">
    <text>A check that the State Treasurer issues to pay benefits or refunds shall:</text>
    <level label="1">
      <text>be issued only on a warrant signed by the Secretary;</text>
    </level>
    <level label="2">
      <text>bear the signature of the State Treasurer; and</text>
    </level>
    <level label="3">
      <text>be countersigned by an authorized agent.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-407" title_number="8" title_name="Unemployment Insurance" subtitle_number="4" subtitle_name="Funds">
    <level label="a">
      <text>In accordance with and to obtain the advantages under Title XII of the Social Security Act the Secretary:</text>
      <level label="1">
        <text>may apply for an advance to the Unemployment Insurance Fund; and</text>
      </level>
      <level label="2">
        <text>has responsibility for repayment of the advance.</text>
      </level>
    </level>
    <level label="b">
      <text>Interest required to be paid on an advance under subsection (a) of this section:</text>
      <level label="1">
        <text>shall be paid in a timely manner; and</text>
      </level>
      <level label="2">
        <text>may not be paid directly or indirectly from contributions or from the Unemployment Insurance Fund.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-408" title_number="8" title_name="Unemployment Insurance" subtitle_number="4" subtitle_name="Funds">
    <level label="a">
      <text>The provisions of this Part I of this subtitle that relate to the Unemployment Trust Fund shall be effective only while:</text>
      <level label="1">
        <text>the Unemployment Trust Fund continues to exist; and</text>
      </level>
      <level label="2">
        <text>the United States Secretary of the Treasury:</text>
        <level label="i">
          <text>keeps in the Unemployment Trust Fund a separate account for the State from which no other state is allowed to make withdrawals; and</text>
        </level>
        <level label="ii">
          <text>credits to that Account the State’s share of earnings of the Unemployment Trust Fund.</text>
        </level>
      </level>
    </level>
    <level label="b">
      <text>If the Unemployment Trust Fund ceases to exist or the State Unemployment Trust Fund Account no longer is kept, money, property, and securities that belong to the Unemployment Trust Fund of the State shall be transferred to the State Treasury and deposited in the Unemployment Insurance Fund.</text>
    </level>
    <level label="c">
      <text>If money is deposited in the Unemployment Insurance Fund under subsection (b) of this section the State Treasurer:</text>
      <level label="1">
        <text>shall hold, invest, transfer, sell, deposit, and release money in the Unemployment Insurance Fund in a manner that is approved by the Secretary and is in accordance with this title;</text>
      </level>
      <level label="2">
        <text>shall invest the money in readily marketable bonds or other readily marketable interest bearing obligations of:</text>
        <level label="i">
          <text>the United States;</text>
        </level>
        <level label="ii">
          <text>the State; or</text>
        </level>
        <level label="iii">
          <text>a political subdivision of the State;</text>
        </level>
      </level>
      <level label="3">
        <text>shall make investments that are readily convertible into cash when cash is needed to pay benefits; and</text>
      </level>
      <level label="4">
        <text>may dispose of securities or other property bought with money that belongs to the Unemployment Insurance Fund only under the direction of the Secretary.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-409" title_number="8" title_name="Unemployment Insurance" subtitle_number="4" subtitle_name="Funds">
    <text>This title does not grant an employer or employee any prior claim or right to money the employer pays into the Unemployment Insurance Fund.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-412" title_number="8" title_name="Unemployment Insurance" subtitle_number="4" subtitle_name="Funds">
    <text>There is an Unemployment Insurance Administration Fund in the State Treasury.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-413" title_number="8" title_name="Unemployment Insurance" subtitle_number="4" subtitle_name="Funds">
    <level label="a">
      <text>The Secretary shall administer the Unemployment Insurance Administration Fund.</text>
    </level>
    <level label="b">
      <text>The State Treasurer shall keep the Unemployment Insurance Administration Fund as a nonlapsing fund separate from other State money.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-414" title_number="8" title_name="Unemployment Insurance" subtitle_number="4" subtitle_name="Funds">
    <level label="a">
      <text>The Unemployment Insurance Administration Fund shall consist of:</text>
      <level label="1">
        <text>money received from a unit of the federal government or of another state to pay for a facility or service provided to the unit;</text>
      </level>
      <level label="2">
        <text>money received under an insurance policy or surety bond or from any other source for loss that the Unemployment Insurance Administration Fund sustains or for damage to equipment or supplies bought with money from the Fund;</text>
      </level>
      <level label="3">
        <text>money transferred from the Special Administrative Expense Fund under § 8-422(d) of this subtitle;</text>
      </level>
      <level label="4">
        <text>proceeds from the disposal of surplus equipment or supplies that were bought with money from the Fund; and</text>
      </level>
      <level label="5">
        <text>money received under the Wagner-Peyser Act for use in accordance with that Act and money for administration of this title that:</text>
        <level label="i">
          <text>is appropriated by the General Assembly;</text>
        </level>
        <level label="ii">
          <text>subject to § 8-405 of this subtitle, is received from a unit of the federal government; or</text>
        </level>
        <level label="iii">
          <text>is received from any other source.</text>
        </level>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>Subject to § 8–405 of this subtitle and paragraph (2) of this subsection, the Secretary shall use the Unemployment Insurance Administration Fund to pay the administrative costs of this title including the costs of:</text>
        <level label="i">
          <text>office space in accordance with § 8–421(c) of this subtitle; and</text>
        </level>
        <level label="ii">
          <text>the premium of any surety bond or insurance policy of the State Treasurer under § 5–102.1 of the State Government Article for the Unemployment Insurance Administration Fund.</text>
        </level>
      </level>
      <level label="2">
        <text>Money in the Unemployment Insurance Administration Fund received from a unit of the federal government or appropriated by the General Assembly to carry out this title may be used only for the purposes and in the amounts that the United States Secretary of Labor finds necessary to administer this title efficiently and properly.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-415" title_number="8" title_name="Unemployment Insurance" subtitle_number="4" subtitle_name="Funds">
    <level label="a">
      <text>The State Treasurer is custodian of the Unemployment Insurance Administration Fund.</text>
    </level>
    <level label="b">
      <level label="1">
        <text>Subject to § 8-405(b) of this subtitle, money shall be deposited, administered, and disbursed from the Unemployment Insurance Administration Fund in the same manner as money is deposited and disbursed for other special funds in the custody of the State Treasurer.</text>
      </level>
      <level label="2">
        <text>Money in the Unemployment Insurance Administration Fund shall be secured in accordance with § 6-209 of the State Finance and Procurement Article.</text>
      </level>
    </level>
    <level label="c">
      <text>Money in the Unemployment Insurance Administration Fund shall be available to the Secretary whenever it is needed for payment of expenses under this title.</text>
    </level>
    <level label="d">
      <text>The Secretary may transfer money to the Special Administrative Expense Fund in accordance with § 8-422(e) of this subtitle.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-416" title_number="8" title_name="Unemployment Insurance" subtitle_number="4" subtitle_name="Funds">
    <level label="a">
      <text>If the United States Secretary of Labor finds that money in the Unemployment Insurance Administration Fund received under Title III of the Social Security Act or the Wagner-Peyser Act has been lost or spent for purposes other than or in amounts exceeding those found necessary by the United States Secretary of Labor for the proper administration of this title, it is the policy of the State to replace the money with money that is appropriated from the General Fund of the State in accordance with subsection (b) of this section.</text>
    </level>
    <level label="b">
      <level label="1">
        <text>On receipt of notice that the United States Secretary of Labor has found that money from the Unemployment Insurance Administration Fund was misused, the Secretary promptly shall give the Governor notice of the money required for replacement.</text>
      </level>
      <level label="2">
        <text>At the earliest opportunity, the Governor shall submit to the General Assembly a request for appropriation of the money required.</text>
      </level>
    </level>
    <level label="c">
      <text>If money in the Unemployment Insurance Administration Fund is used for payment of costs of administration that are found not to be properly chargeable against federal money credited to the Fund, the Secretary shall use money in the Special Administrative Expense Fund to pay for those costs.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-419" title_number="8" title_name="Unemployment Insurance" subtitle_number="4" subtitle_name="Funds">
    <text>There is a Special Administrative Expense Fund in the State Treasury.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-420" title_number="8" title_name="Unemployment Insurance" subtitle_number="4" subtitle_name="Funds">
    <level label="a">
      <text>The Secretary shall administer the Special Administrative Expense Fund.</text>
    </level>
    <level label="b">
      <level label="1">
        <text>The State Treasurer shall keep the Special Administrative Expense Fund as a nonlapsing fund.</text>
      </level>
      <level label="2">
        <text>Except as otherwise provided in this subtitle, money in the Special Administrative Expense Fund may not be transferred to any other fund.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-421" title_number="8" title_name="Unemployment Insurance" subtitle_number="4" subtitle_name="Funds">
    <level label="a">
      <text>The Special Administrative Expense Fund shall consist of money appropriated in the State budget from:</text>
      <level label="1">
        <text>fines, interest, and other penalties collected under this title and paid from the clearing account under § 8–404(c) of this subtitle;</text>
      </level>
      <level label="2">
        <text>money transferred from the Unemployment Insurance Administration Fund under § 8–422 of this subtitle;</text>
      </level>
      <level label="3">
        <text>any voluntary contribution to the Special Administrative Expense Fund; and</text>
      </level>
      <level label="4">
        <text>administrative fee payments deposited into the Special Administrative Expense Fund in accordance with § 8–605.1 of this title and any associated fines, penalties, and interest established by regulation.</text>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>Notwithstanding any other provision in this Part III of this subtitle, the Special Administrative Expense Fund may be used as a revolving account to cover costs that are proper under the law for which federal money is requested but not yet received, if the costs are charged against the federal money when received.</text>
      </level>
      <level label="2">
        <text>Subject to subsection (d) of this section, the Secretary:</text>
        <level label="i">
          <text>shall use the Special Administrative Expense Fund for reimbursement of interest on contributions that is collected erroneously;</text>
        </level>
        <level label="ii">
          <text>shall use the Special Administrative Expense Fund to pay for costs of administration that are found to have been improperly charged against federal money credited to the Unemployment Insurance Administration Fund; and</text>
        </level>
        <level label="iii">
          <text>may use the Special Administrative Expense Fund:</text>
          <level label="1">
            <text>for replacement within a reasonable time of any money that the State receives under § 302 of the Social Security Act and that because of an action or contingency has been lost or has been used for purposes other than or in amounts exceeding those necessary for proper administration of this title;</text>
          </level>
          <level label="2">
            <text>for administrative expenses of the Division of Unemployment Insurance, and except as otherwise provided in this title, the Division of Workforce Development and Adult Learning, in accordance with subsection (c) of this section; and</text>
          </level>
          <level label="3">
            <text>to collect and administer the administrative fee established under § 8–605.1 of this title.</text>
          </level>
        </level>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>Subject to subsection (d) of this section, the Secretary may use the Special Administrative Expense Fund for administrative expenses necessary to administer this title.</text>
      </level>
      <level label="2">
        <text>Administrative expenses include:</text>
        <level label="i">
          <text>expenses related to the acquisition of office space required for effective administration of this title, subject to approval by the Board of Public Works;</text>
        </level>
        <level label="ii">
          <text>costs for furnishing, maintenance, repair, improvement, and enhancement of office space;</text>
        </level>
        <level label="iii">
          <text>the purchase, leasing, and maintenance of information technology systems, including equipment, programs, and services;</text>
        </level>
        <level label="iv">
          <text>the purchase, leasing, and maintenance of telecommunications systems, services, and equipment including connectivity costs and ongoing usage costs; and</text>
        </level>
        <level label="v">
          <text>other administrative costs that the Secretary determines are necessary to administer solely the provisions of this title.</text>
        </level>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <text>The Special Administrative Expense Fund may not be used in a manner that would result in a loss of federal money that, in the absence of money from the Special Administrative Expense Fund, would be available to pay for administrative costs of this title.</text>
      </level>
      <level label="2">
        <text>The Secretary shall implement cost allocation plans as necessary under this Part III of this subtitle to comply with all applicable State and federal law.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-422" title_number="8" title_name="Unemployment Insurance" subtitle_number="4" subtitle_name="Funds">
    <level label="a">
      <text>The State Treasurer is custodian of the Special Administrative Expense Fund.</text>
    </level>
    <level label="b">
      <text>Money in the Special Administrative Expense Fund shall be spent in accordance with appropriations in the State budget.</text>
    </level>
    <level label="c">
      <text>Money in the Special Administrative Expense Fund shall be available to the Secretary whenever it is needed for use in accordance with this subtitle.</text>
    </level>
    <level label="d">
      <text>When money is needed for reimbursement of interest and payment of administrative costs under § 8–421(b)(2)(i) and (ii) of this subtitle, the Secretary may make the reimbursement or payment from money that:</text>
      <level label="1">
        <text>is in the Special Administrative Expense Fund; or</text>
      </level>
      <level label="2">
        <text>the State Treasurer transfers for that purpose from the Special Administrative Expense Fund to the Unemployment Insurance Administration Fund.</text>
      </level>
    </level>
    <level label="e">
      <text>When the Secretary acquires, repairs, or maintains office space with money from the Special Administrative Expense Fund that will be reimbursed from federal funds, until the reimbursement, the Secretary may transfer from the Unemployment Insurance Administration Fund to the Special Administrative Expense Fund money in an amount that:</text>
      <level label="1">
        <text>does not exceed the amount of federal funds specifically made available to the Secretary; and</text>
      </level>
      <level label="2">
        <text>equals the fair reasonable rental value of:</text>
        <level label="i">
          <text>land or buildings that the Secretary acquires to use to carry out this title; or</text>
        </level>
        <level label="ii">
          <text>the proportionate amount of space that the Secretary uses in a building constructed by the State for another unit.</text>
        </level>
      </level>
    </level>
    <level label="f">
      <text>On July 1 of each year, the Secretary shall direct the State Treasurer to transfer to the General Fund of the State the balance in the Special Administrative Expense Fund that:</text>
      <level label="1">
        <text>the Secretary has not allocated or encumbered; and</text>
      </level>
      <level label="2">
        <text>exceeds $250,000.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-501" title_number="8" title_name="Unemployment Insurance" subtitle_number="5" subtitle_name="Lower Appeals Division of the Maryland Department of Labor">
    <text>There is a Lower Appeals Division in the Department.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-502" title_number="8" title_name="Unemployment Insurance" subtitle_number="5" subtitle_name="Lower Appeals Division of the Maryland Department of Labor">
    <level label="a">
      <level label="1">
        <text>The Secretary shall appoint a chief hearing examiner as head of the Lower Appeals Division.</text>
      </level>
      <level label="2">
        <text>The chief hearing examiner shall be in the professional service in accordance with § 6–402 of the State Personnel and Pensions Article.</text>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>Subject to the approval of the Secretary, the chief hearing examiner shall appoint the number of hearing examiners and other personnel needed for the effective performance of the Lower Appeals Division.</text>
      </level>
      <level label="2">
        <text>The Secretary shall have administrative authority over all personnel.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-503" title_number="8" title_name="Unemployment Insurance" subtitle_number="5" subtitle_name="Lower Appeals Division of the Maryland Department of Labor">
    <text>The Lower Appeals Division shall hear and decide appeals from:</text>
    <level label="1">
      <text>the determinations of the claims examiners; and</text>
    </level>
    <level label="2">
      <text>review determination decisions.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-504" title_number="8" title_name="Unemployment Insurance" subtitle_number="5" subtitle_name="Lower Appeals Division of the Maryland Department of Labor">
    <text>The Secretary, with the advice of the chief hearing examiner, shall adopt regulations, in accordance with § 10–206 of the State Government Article, to govern appeals and hearings before the hearing examiners.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-505" title_number="8" title_name="Unemployment Insurance" subtitle_number="5" subtitle_name="Lower Appeals Division of the Maryland Department of Labor">
    <level label="a">
      <text>To enforce this subtitle, a hearing examiner may:</text>
      <level label="1">
        <text>administer an oath;</text>
      </level>
      <level label="2">
        <text>certify to an official act; and</text>
      </level>
      <level label="3">
        <text>take a deposition.</text>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>To enforce this subtitle, a hearing examiner may issue a subpoena for the attendance of a witness to testify or for the production of books, correspondence, memoranda, papers, and other records.</text>
      </level>
      <level label="2">
        <text>A subpoena issued under this subsection shall be served in any manner in which court subpoenas are authorized to be served.</text>
      </level>
      <level label="3">
        <text>If a person fails to comply with a subpoena issued under this subsection, on a complaint filed by the chief hearing examiner or an authorized representative of the chief hearing examiner, the circuit court for the county where the investigation or hearing is conducted or the person is present, resides, or transacts business may pass an order directing compliance with the subpoena or compelling testimony.</text>
      </level>
      <level label="4">
        <level label="i">
          <text>A person may not be excused from attending a proceeding and testifying or producing books, correspondence, memoranda, papers, and other records before a hearing examiner in obedience to a subpoena issued under this section on the ground that the testimony or evidence required of the person may tend to incriminate the person or subject the person to a penalty or forfeiture.</text>
        </level>
        <level label="ii">
          <text>After having claimed the privilege of the person against self–incrimination, a person may not be prosecuted or subjected to any penalty or forfeiture because of any transaction, matter, or thing about which the person is compelled to testify or produce evidence.</text>
        </level>
        <level label="iii">
          <text>A person may be prosecuted and punished for perjury committed in testifying.</text>
        </level>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-506" title_number="8" title_name="Unemployment Insurance" subtitle_number="5" subtitle_name="Lower Appeals Division of the Maryland Department of Labor">
    <level label="a">
      <level label="1">
        <text>A hearing examiner shall conduct a hearing or appeal in a manner that ascertains the substantial rights of the parties.</text>
      </level>
      <level label="2">
        <level label="i">
          <text>A hearing examiner is not bound by statutory or common law rules of evidence or technical rules of procedure.</text>
        </level>
        <level label="ii">
          <text>A hearing examiner shall consider evidence offered in accordance with § 10–213 of the State Government Article.</text>
        </level>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <level label="i">
          <text>A hearing examiner may not participate in any proceeding in which the hearing examiner has a direct or indirect interest.</text>
        </level>
        <level label="ii">
          <text>The status of the Secretary as a party to a case may not constitute a direct or indirect interest as to a hearing examiner.</text>
        </level>
      </level>
      <level label="2">
        <level label="i">
          <text>Except as provided in subparagraph (ii) of this paragraph, ex parte communications are subject to § 10–219 of the State Government Article.</text>
        </level>
        <level label="ii">
          <text>Section 10–219(d) of the State Government Article does not apply to ex parte communications under this subtitle.</text>
        </level>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>A hearing examiner may consolidate claims by more than one individual or claims by a single individual for 2 or more weeks of unemployment if:</text>
        <level label="i">
          <text>the same or substantially similar evidence is relevant and material to the matters at issue; and</text>
        </level>
        <level label="ii">
          <text>in the judgment of the hearing examiner, the consolidation would not be prejudicial to a party.</text>
        </level>
      </level>
      <level label="2">
        <text>When claims are consolidated under this subsection, the hearing examiner may:</text>
        <level label="i">
          <text>set the same time and place for considering each claim;</text>
        </level>
        <level label="ii">
          <text>conduct joint hearings;</text>
        </level>
        <level label="iii">
          <text>make a single record of the proceedings; and</text>
        </level>
        <level label="iv">
          <text>consider evidence that is introduced in a proceeding for one claim as having been introduced for another claim.</text>
        </level>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <text>A record shall be kept, in accordance with § 10–218 of the State Government Article, of all testimony and proceedings before a hearing examiner.</text>
      </level>
      <level label="2">
        <text>Testimony shall be transcribed if:</text>
        <level label="i">
          <text>judicial review is initiated; or</text>
        </level>
        <level label="ii">
          <text>the hearing examiner or the Board of Appeals orders a transcription.</text>
        </level>
      </level>
    </level>
    <level label="e">
      <level label="1">
        <text>A witness who is subpoenaed under this subtitle is entitled to compensation at a rate that the chief hearing examiner sets.</text>
      </level>
      <level label="2">
        <text>The compensation of a witness who is subpoenaed on behalf of the Lower Appeals Division or a claimant shall be considered part of the expense of administering this title.</text>
      </level>
    </level>
    <level label="f">
      <text>The Lower Appeals Division may not charge a claimant a fee in any proceeding under this title.</text>
    </level>
    <level label="g">
      <level label="1">
        <text>A hearing examiner promptly shall give each party to a proceeding before it written notice of its decision by mailing the notice to each party at the last known address of the party or business address of a licensee in accordance with § 10–209(a) of the State Government Article, or otherwise delivering the notice.</text>
      </level>
      <level label="2">
        <text>The notice shall:</text>
        <level label="i">
          <text>include the findings of fact and conclusions of law that support the decision;</text>
        </level>
        <level label="ii">
          <text>be accompanied by any order necessary to give effect to the decision; and</text>
        </level>
        <level label="iii">
          <text>conform to the requirements of § 10–221 of the State Government Article.</text>
        </level>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-507" title_number="8" title_name="Unemployment Insurance" subtitle_number="5" subtitle_name="Lower Appeals Division of the Maryland Department of Labor">
    <level label="a">
      <text>In a proceeding before a hearing examiner, a claimant may be represented by a lawyer or another agent authorized by the claimant.</text>
    </level>
    <level label="b">
      <text>A lawyer representing a claimant may charge and accept compensation in an amount not greater than that approved by the chief hearing examiner.</text>
    </level>
    <level label="c">
      <text>Except as provided in subsection (b) of this section, an agent may not charge or accept compensation for representing a claimant in a proceeding before a hearing examiner.</text>
    </level>
    <level label="d">
      <text>In a proceeding before a hearing examiner, an employer may appear pro se or be represented by a lawyer or another agent authorized by the employer.</text>
    </level>
    <level label="e">
      <text>A person may not solicit, for that person or another person, the business of appearing on behalf of a claimant in a proceeding before a hearing examiner.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-508" title_number="8" title_name="Unemployment Insurance" subtitle_number="5" subtitle_name="Lower Appeals Division of the Maryland Department of Labor">
    <level label="a">
      <level label="1">
        <text>An individual who files a claim for benefits or an employer entitled to notice of a determination or redetermination of the claim may file an appeal with the Lower Appeals Division within 15 days after notice of the determination or redetermination of a claim is mailed to the claimant or employer at the last known address of the claimant or employer or otherwise is delivered.</text>
      </level>
      <level label="2">
        <text>The Secretary, at the Secretary’s discretion, may be a party to an appeal filed by a claimant or employing unit with the Lower Appeals Division under paragraph (1) of this subsection.</text>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>An employer may file an appeal of a review determination decision with the Lower Appeals Division within 30 days after the notice of the review determination decision is sent to the employer at the last known address of the employer.</text>
      </level>
      <level label="2">
        <text>The Secretary shall be a party to an appeal filed under paragraph (1) of this subsection.</text>
      </level>
    </level>
    <level label="c">
      <text>Unless an appeal filed under subsection (a) or (b) of this section is withdrawn or removed to the Board of Appeals, a hearing examiner shall:</text>
      <level label="1">
        <text>give the parties a reasonable opportunity for a fair hearing in accordance with the notice provisions in §§ 10–207 and 10–208 of the State Government Article, except that the notice is not subject to § 10–208(b)(4) and (7) of the State Government Article;</text>
      </level>
      <level label="2">
        <text>make findings of fact and conclusions of law, based on a preponderance of evidence, in accordance with § 10–217 of the State Government Article; and</text>
      </level>
      <level label="3">
        <text>on the basis of the findings of fact and conclusions of law, affirm, modify, or reverse a determination or redetermination of a claim or a review determination decision.</text>
      </level>
    </level>
    <level label="d">
      <text>The hearing examiner promptly shall give each party:</text>
      <level label="1">
        <text>notice of the decision of the hearing examiner in accordance with § 10–221 of the State Government Article; and</text>
      </level>
      <level label="2">
        <text>a copy of the decision and the findings of fact and conclusions of law that support the decision.</text>
      </level>
    </level>
    <level label="e">
      <text>The decision of the hearing examiner is final after 10 days after notice of the decision has been mailed or otherwise delivered to the individual or employer that filed the appeal with the Lower Appeals Division, unless further review is initiated under § 8–5A–10 of this title.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-5A-01" title_number="8" title_name="Unemployment Insurance" subtitle_number="5A" subtitle_name="Board of Appeals of Maryland Department of Labor">
    <text>There is a Board of Appeals in the Department.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-5A-02" title_number="8" title_name="Unemployment Insurance" subtitle_number="5A" subtitle_name="Board of Appeals of Maryland Department of Labor">
    <level label="a">
      <level label="1">
        <text>The Board of Appeals consists of a chairman and 2 associate members.</text>
      </level>
      <level label="2">
        <text>Subject to the approval of the Governor, the Secretary shall appoint the chairman and the 2 associate members of the Board of Appeals.</text>
      </level>
    </level>
    <level label="b">
      <text>Before taking office, each appointee to the Board of Appeals shall take the oath required by Article I, § 9 of the Maryland Constitution.</text>
    </level>
    <level label="c">
      <level label="1">
        <text>The term of a member is 6 years and begins on June 1.</text>
      </level>
      <level label="2">
        <text>The terms of members are staggered as required by the terms provided for members of the Board of Appeals on October 1, 1990.</text>
      </level>
      <level label="3">
        <text>At the end of a term, a member continues to serve until a successor is appointed and qualifies.</text>
      </level>
      <level label="4">
        <text>A vacancy that occurs during a term shall be filled by the Secretary with the approval of the Governor.</text>
      </level>
      <level label="5">
        <text>A member who is appointed after a term has begun serves only for the rest of the term and until a successor is appointed and qualifies.</text>
      </level>
      <level label="6">
        <text>If the position of chairman of the Board of Appeals is vacant, the Secretary, subject to the approval of the Governor, may appoint 1 of the associate members to be chairman for the rest of the term of the associate member.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-5A-03" title_number="8" title_name="Unemployment Insurance" subtitle_number="5A" subtitle_name="Board of Appeals of Maryland Department of Labor">
    <level label="a">
      <text>Two members of the Board of Appeals shall constitute a quorum. A vacancy does not impair the right of the remaining members to exercise the powers of the Board of Appeals under this title.</text>
    </level>
    <level label="b">
      <text>Each member of the Board of Appeals is entitled to the salary provided in the State budget.</text>
    </level>
    <level label="c">
      <level label="1">
        <text>Subject to the approval of the Board of Appeals, the Secretary shall appoint the number of personnel that the Board of Appeals needs for effective and proper performance of the appeals procedures under this subtitle.</text>
      </level>
      <level label="2">
        <text>The Secretary shall have administrative authority over all personnel.</text>
      </level>
    </level>
    <level label="d">
      <text>The Secretary shall provide the Board of Appeals with the offices, equipment, services, and supplies necessary for its operation.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-5A-04" title_number="8" title_name="Unemployment Insurance" subtitle_number="5A" subtitle_name="Board of Appeals of Maryland Department of Labor">
    <text>The Board shall hear and decide appeals from the decisions of the Lower Appeals Division and claims for benefits referred by the Secretary under § 8–5A–09 of this subtitle.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-5A-05" title_number="8" title_name="Unemployment Insurance" subtitle_number="5A" subtitle_name="Board of Appeals of Maryland Department of Labor">
    <level label="a">
      <text>Except as provided in subsection (b) of this section, the Board of Appeals shall adopt reasonable regulations, in accordance with § 10–206 of the State Government Article, to govern appeals and hearings under this subtitle.</text>
    </level>
    <level label="b">
      <text>Section 10–206(e) of the State Government Article does not apply to regulations adopted under this section.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-5A-06" title_number="8" title_name="Unemployment Insurance" subtitle_number="5A" subtitle_name="Board of Appeals of Maryland Department of Labor">
    <level label="a">
      <text>To enforce this title, a member of the Board of Appeals or a designee of a member may:</text>
      <level label="1">
        <text>administer an oath;</text>
      </level>
      <level label="2">
        <text>certify to an official act; and</text>
      </level>
      <level label="3">
        <text>take a deposition.</text>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>To enforce this title, the Board of Appeals or a designee of the Board of Appeals may issue a subpoena for the attendance of a witness to testify or the production of books, correspondence, memoranda, papers, and other records.</text>
      </level>
      <level label="2">
        <text>A subpoena issued under this subsection shall be served in any manner in which court subpoenas are authorized to be served.</text>
      </level>
      <level label="3">
        <text>If a person fails to comply with a subpoena issued under this subsection, on a complaint filed by the Board of Appeals or an authorized representative of the Board of Appeals, the circuit court for the county where the investigation or hearing is conducted or the person is present, resides, or transacts business may pass an order directing compliance with the subpoena or compelling testimony.</text>
      </level>
      <level label="4">
        <level label="i">
          <text>A person may not be excused from attending a proceeding and testifying or producing books, correspondence, memoranda, papers, and other records before the Board of Appeals or an authorized representative of the Board of Appeals in obedience to a subpoena issued under this section on the ground that the testimony or evidence required of the person may tend to incriminate the person or subject the person to a penalty or forfeiture.</text>
        </level>
        <level label="ii">
          <text>After having claimed the privilege of the person against self–incrimination, a person may not be prosecuted or subjected to any penalty or forfeiture because of any transaction, matter, or thing about which the person is compelled to testify or produce evidence.</text>
        </level>
        <level label="iii">
          <text>A person may be prosecuted and punished for perjury committed in testifying.</text>
        </level>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-5A-07" title_number="8" title_name="Unemployment Insurance" subtitle_number="5A" subtitle_name="Board of Appeals of Maryland Department of Labor">
    <level label="a">
      <level label="1">
        <text>A special examiner and the Board of Appeals shall conduct a hearing or appeal in a manner that ascertains the substantial rights of the parties.</text>
      </level>
      <level label="2">
        <level label="i">
          <text>A special examiner and the Board of Appeals are not bound by statutory or common law rules of evidence or technical rules of procedure.</text>
        </level>
        <level label="ii">
          <text>A special examiner and the Board of Appeals shall consider evidence offered in accordance with § 10–213 of the State Government Article.</text>
        </level>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>A person may not participate on behalf of the Board of Appeals in any proceeding in which the person has a direct or indirect interest.</text>
      </level>
      <level label="2">
        <level label="i">
          <text>Except as provided in subparagraph (ii) of this paragraph, ex parte communications are subject to § 10–219 of the State Government Article.</text>
        </level>
        <level label="ii">
          <text>Section 10–219(d) of the State Government Article does not apply to ex parte communications under this subtitle.</text>
        </level>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>A special examiner or the Board of Appeals may consolidate claims by more than 1 individual or claims by a single individual for 2 or more weeks of unemployment if:</text>
        <level label="i">
          <text>the same or substantially similar evidence is relevant and material to the matters at issue; and</text>
        </level>
        <level label="ii">
          <text>in the judgment of the special examiner or the Board of Appeals, the consolidation would not be prejudicial to a party.</text>
        </level>
      </level>
      <level label="2">
        <text>When claims are consolidated under this subsection, the special examiner or Board of Appeals may:</text>
        <level label="i">
          <text>set the same time and place for considering each claim;</text>
        </level>
        <level label="ii">
          <text>conduct joint hearings;</text>
        </level>
        <level label="iii">
          <text>make a single record of the proceedings; and</text>
        </level>
        <level label="iv">
          <text>consider evidence that is introduced in a proceeding for 1 claim as having been introduced for another claim.</text>
        </level>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <text>A record shall be kept, in accordance with § 10–218 of the State Government Article, of all testimony and proceedings before a special examiner or the Board of Appeals.</text>
      </level>
      <level label="2">
        <text>Testimony need not be transcribed unless:</text>
        <level label="i">
          <text>judicial review is initiated; or</text>
        </level>
        <level label="ii">
          <text>the Board of Appeals orders a transcription.</text>
        </level>
      </level>
    </level>
    <level label="e">
      <level label="1">
        <text>A witness who is subpoenaed under this subtitle is entitled to compensation at a rate that the Board of Appeals sets.</text>
      </level>
      <level label="2">
        <text>The compensation of a witness who is subpoenaed on behalf of the Board of Appeals or a claimant shall be considered part of the expense of administering this title.</text>
      </level>
    </level>
    <level label="f">
      <text>The Board of Appeals or representative of the Board of Appeals may not charge a claimant a fee in any proceeding under this title.</text>
    </level>
    <level label="g">
      <level label="1">
        <text>The Board of Appeals promptly shall give each party to a proceeding before it written notice of its decision by mailing the notice to each party at the last known address of the party or business address of a licensee in accordance with § 10–209(a) of the State Government Article, or otherwise delivering the notice.</text>
      </level>
      <level label="2">
        <text>The notice shall:</text>
        <level label="i">
          <text>include the findings of fact and conclusions of law that support the decision;</text>
        </level>
        <level label="ii">
          <text>be accompanied by any order necessary to give effect to the decision; and</text>
        </level>
        <level label="iii">
          <text>conform to the requirements of § 10–221 of the State Government Article.</text>
        </level>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-5A-08" title_number="8" title_name="Unemployment Insurance" subtitle_number="5A" subtitle_name="Board of Appeals of Maryland Department of Labor">
    <level label="a">
      <text>In a proceeding before a special examiner or the Board of Appeals, a claimant may be represented by a lawyer or another agent authorized by the claimant.</text>
    </level>
    <level label="b">
      <text>An agent may not charge or accept compensation for representing a claimant in a proceeding before a special examiner or the Board of Appeals except that a lawyer may charge and accept compensation in an amount not greater than that approved by the Board of Appeals.</text>
    </level>
    <level label="c">
      <text>In a proceeding before a special examiner or the Board of Appeals, an employer may appear for itself or be represented by a lawyer or another agent authorized by the employer.</text>
    </level>
    <level label="d">
      <text>A person may not solicit, for that person or another person, the business of appearing on behalf of a claimant in a proceeding before a special examiner or the Board of Appeals.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-5A-09" title_number="8" title_name="Unemployment Insurance" subtitle_number="5A" subtitle_name="Board of Appeals of Maryland Department of Labor">
    <level label="a">
      <text>The Secretary shall refer a claim for benefits to the Board of Appeals if the determination of the claim involves:</text>
      <level label="1">
        <text>a disqualification that is based on a stoppage of work because of a labor dispute;</text>
      </level>
      <level label="2">
        <text>multiple claims; or</text>
      </level>
      <level label="3">
        <text>a difficult issue of fact or law.</text>
      </level>
    </level>
    <level label="b">
      <text>The Board of Appeals:</text>
      <level label="1">
        <text>promptly shall hear and decide a claim that the Secretary refers under this section; and</text>
      </level>
      <level label="2">
        <text>may designate a special examiner to hear and decide the claim.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-5A-10" title_number="8" title_name="Unemployment Insurance" subtitle_number="5A" subtitle_name="Board of Appeals of Maryland Department of Labor">
    <level label="a">
      <level label="1">
        <text>In a case involving a determination or a redetermination of a claim, a party who wishes to file an appeal with the Board of Appeals shall do so within 15 days after notice of the decision of a hearing examiner was mailed to the party at the last known address of the party or otherwise was delivered to the party.</text>
      </level>
      <level label="2">
        <text>In a case involving a determination under Subtitle 6 of this title for which a review determination was issued, an employer that wishes to file an appeal with the Board of Appeals shall do so within 30 days after notice of the decision of a hearing examiner was sent to the employer.</text>
      </level>
    </level>
    <level label="b">
      <text>After a hearing examiner makes a final decision under § 8–508 of this title:</text>
      <level label="1">
        <text>if the hearing examiner does not affirm the determination or redetermination of a claim or the review determination decision, the Board of Appeals shall allow an appeal by either the Secretary, or a party entitled to notice of the decision, or both; and</text>
      </level>
      <level label="2">
        <text>if the hearing examiner affirms the determination or redetermination of a claim or the review determination decision, the Board of Appeals may allow an appeal by a party entitled to notice of the decision.</text>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>Within the time limit for filing an appeal under subsection (a)(1) of this section, on its own motion the Board of Appeals may initiate a review of the decision of a hearing examiner in a case involving a determination or a redetermination of a claim.</text>
      </level>
      <level label="2">
        <text>Within the time limit for filing an appeal under subsection (a)(2) of this section, on its own motion the Board of Appeals may initiate review of the decision of a hearing examiner in a case involving a review determination decision.</text>
      </level>
    </level>
    <level label="d">
      <text>On review on its own motion or on appeal, the Board of Appeals may remand, affirm, modify, or reverse the findings of fact or conclusions of law of the hearing examiner on the basis of:</text>
      <level label="1">
        <text>evidence submitted to the hearing examiner; or</text>
      </level>
      <level label="2">
        <text>evidence that the Board of Appeals may direct to be taken.</text>
      </level>
    </level>
    <level label="e">
      <text>A proceeding removed or appealed to the Board of Appeals shall be heard by a quorum.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-5A-11" title_number="8" title_name="Unemployment Insurance" subtitle_number="5A" subtitle_name="Board of Appeals of Maryland Department of Labor">
    <text>A decision of the Board of Appeals is final after 10 days after notice of the decision has been mailed or otherwise delivered to the individual or employer that filed the appeal with the Board of Appeals, subject to judicial review under § 8–5A–12 of this subtitle.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-5A-12" title_number="8" title_name="Unemployment Insurance" subtitle_number="5A" subtitle_name="Board of Appeals of Maryland Department of Labor">
    <level label="a">
      <level label="1">
        <text>A final decision of the Board of Appeals may be appealed to a circuit court by any party aggrieved by the decision, the Secretary, or both.</text>
      </level>
      <level label="2">
        <text>In addition to standing authorized under paragraph (1) of this subsection, the Secretary may appeal on behalf of the federal government any decision of the Board of Appeals in which the Secretary is an agent of the federal government and responsible for the administration of a federal unemployment compensation program.</text>
      </level>
      <level label="3">
        <text>The Board of Appeals may be a party to an appeal under this section and may be represented by the Attorney General or by any qualified lawyer who is a regular salaried employee of the Board of Appeals and who has been designated by it for that purpose on recommendation of the Attorney General.</text>
      </level>
      <level label="4">
        <text>A court or an officer of a court may not charge an individual who claims benefits a fee in any proceeding under this title.</text>
      </level>
    </level>
    <level label="b">
      <text>An employer that is aggrieved by a final decision under § 8–602 or § 8–629 or § 8–638 of this title may appeal to the circuit court for Baltimore City or for a county where the employer does business.</text>
    </level>
    <level label="c">
      <text>The Board of Appeals may certify to a circuit court a question of law that is involved in a decision by the Board of Appeals.</text>
    </level>
    <level label="d">
      <text>In a judicial proceeding under this section, findings of fact of the Board of Appeals are conclusive and the jurisdiction of the court is confined to questions of law if:</text>
      <level label="1">
        <text>findings of fact are supported by evidence that is competent, material, and substantial in view of the entire record; and</text>
      </level>
      <level label="2">
        <text>there is no fraud.</text>
      </level>
    </level>
    <level label="e">
      <level label="1">
        <text>A circuit court shall give priority to an appeal or a certified question of law under this section over all other civil cases except cases under the Workers’ Compensation Law of the State.</text>
      </level>
      <level label="2">
        <text>A circuit court shall hear an appeal or a certified question of law under this section in a summary manner.</text>
      </level>
    </level>
    <level label="f">
      <text>In a judicial proceeding under this section, a circuit court may not require a person to:</text>
      <level label="1">
        <text>enter an exception to a ruling of the Board of Appeals; or</text>
      </level>
      <level label="2">
        <text>post a bond for entering an appeal.</text>
      </level>
    </level>
    <level label="g">
      <text>A party may appeal from a decision of a circuit court to the Appellate Court of Maryland in the same manner as provided for in civil cases, consistent with this title.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-601" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <text>In this subtitle the following words have the meanings indicated.</text>
    </level>
    <level label="b">
      <text>“Election” means an election to make reimbursement payments instead of paying contributions in accordance with Part III of this subtitle.</text>
    </level>
    <level label="c">
      <text>“Predecessor employer” means an employer that sells or otherwise transfers all or part of its assets, business, organization, or trade to another employer.</text>
    </level>
    <level label="d">
      <text>“Reimbursement payment” means a payment that an employing unit makes under an election to reimburse the Unemployment Insurance Fund for benefits paid.</text>
    </level>
    <level label="e">
      <text>“Taxable wage base” means the amount of wages under § 8-607 of this subtitle for which an employing unit pays contributions.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-602" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <text>On the Secretary’s own initiative or on application of an employer, the Secretary shall, on the basis of facts that the Secretary finds, determine:</text>
      <level label="1">
        <text>whether the employer is an employing unit;</text>
      </level>
      <level label="2">
        <text>which employment is covered;</text>
      </level>
      <level label="3">
        <text>the contribution rate to be assigned;</text>
      </level>
      <level label="4">
        <text>benefits charged to an employer; and</text>
      </level>
      <level label="5">
        <level label="i">
          <text>the status of the employer under § 8–613 of this subtitle, including whether the employer is a reorganized employer, a predecessor employer, or a successor employer; and</text>
        </level>
        <level label="ii">
          <text>whether the employer has violated § 8–614 of this subtitle.</text>
        </level>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>The Secretary shall send notice of the determination under subsection (a) of this section to the employer at its last known address or otherwise deliver notice to the employer.</text>
      </level>
      <level label="2">
        <text>The notice shall:</text>
        <level label="i">
          <text>include a statement of the supporting facts found by the Secretary;</text>
        </level>
        <level label="ii">
          <text>advise the employer of the employer’s right to request a review determination as provided under § 8–604 of this subtitle; and</text>
        </level>
        <level label="iii">
          <text>advise the employer that the determination is final and not subject to appeal if the employer does not request a review determination in accordance with § 8–604 of this subtitle.</text>
        </level>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>An employer may appeal a determination of the Secretary to the Board of Appeals within 15 days after the Secretary mailed or otherwise delivered the notice under subsection (b) of this section.</text>
      </level>
      <level label="2">
        <text>The Board of Appeals shall allow the appeal.</text>
      </level>
      <level label="3">
        <text>The Secretary shall be a party to the appeal.</text>
      </level>
      <level label="4">
        <text>The Board of Appeals shall give the parties a reasonable opportunity for a fair hearing as provided under Subtitle 5A of this title.</text>
      </level>
    </level>
    <level label="d">
      <text>Except in the case of fraud or a period for which a report under § 8–626 of this subtitle was not filed, a determination made under subsection (a) of this section shall be sent to the employer within 3 years of the last day for the period at issue in the determination.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-603" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <text>Each employer shall keep posted in places readily accessible to its employees printed statements that are provided without cost to the employer by the Secretary about:</text>
      <level label="1">
        <text>the right to benefits;</text>
      </level>
      <level label="2">
        <text>claims for benefits;</text>
      </level>
      <level label="3">
        <text>the right of some employees to continuation of health insurance coverage under § 15-407 of the Insurance Article; and</text>
      </level>
      <level label="4">
        <text>any other matter relating to administration of this title that the Secretary requires by regulation.</text>
      </level>
    </level>
    <level label="b">
      <text>In accordance with regulations that the Secretary adopts, each employing unit shall supply to its employees copies of printed statements or other material relating to claims for benefits provided to the employing unit without cost by the Secretary.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-604" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <text>In this section, “employer” includes any employer, employing unit, governmental entity, or nonprofit organization entitled to notice of a determination under this subtitle.</text>
    </level>
    <level label="b">
      <level label="1">
        <text>This subsection applies to any determination under this subtitle for which the right to request a review determination is available.</text>
      </level>
      <level label="2">
        <text>An employer may request a review determination within 30 days after the date the Secretary’s determination was sent to the employer.</text>
      </level>
      <level label="3">
        <text>The request for a review determination shall state the reasons the employer disagrees with the Secretary’s determination.</text>
      </level>
      <level label="4">
        <level label="i">
          <text>Except as provided in subparagraph (ii) of this paragraph, if an employer does not make a timely request for a review determination, the previously issued determination of the Secretary is final and not subject to appeal.</text>
        </level>
        <level label="ii">
          <text>If an employer makes a late request for a review determination, the Secretary may, in the Secretary’s discretion, accept the request for a review determination as if the request had been made timely.</text>
        </level>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>The review determination shall be conducted in accordance with procedures established by the Secretary.</text>
      </level>
      <level label="2">
        <text>The Secretary may adopt regulations establishing procedures for conducting a review determination.</text>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <text>After conducting a review determination, the Secretary shall issue a review determination decision and send it to the employer.</text>
      </level>
      <level label="2">
        <text>The review determination decision:</text>
        <level label="i">
          <text>shall include a statement of the facts on which the decision is based;</text>
        </level>
        <level label="ii">
          <text>may accept, reconsider, or amend the Secretary’s initial determination; and</text>
        </level>
        <level label="iii">
          <text>may be appealed to the Lower Appeals Division in accordance with § 8–605 of this subtitle.</text>
        </level>
      </level>
    </level>
    <level label="e">
      <level label="1">
        <text>If the Secretary has not issued a review determination decision within 60 days after the date the review determination request was sent, the employer may request, in writing, that the Secretary adopt the previously issued determination as a final determination, which may be appealed to the Lower Appeals Division in accordance with § 8–605 of this subtitle.</text>
      </level>
      <level label="2">
        <text>On receipt of a request under paragraph (1) of this subsection, the Secretary shall issue and send to the employer a notice:</text>
        <level label="i">
          <text>adopting the Secretary’s previously issued determination as a review determination decision; and</text>
        </level>
        <level label="ii">
          <text>advising the employer of the right to file an appeal to the Lower Appeals Division in accordance with § 8–605 of this subtitle.</text>
        </level>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-605" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <level label="1">
        <text>An employer may appeal a review determination decision issued under § 8–604 of this subtitle to the Lower Appeals Division within 30 days after the Secretary sent the review determination decision to the employer.</text>
      </level>
      <level label="2">
        <text>An appeal under this section shall identify all facts and issues on which the appeal is based.</text>
      </level>
      <level label="3">
        <text>The Lower Appeals Division shall allow the appeal.</text>
      </level>
      <level label="4">
        <text>A hearing examiner shall provide the parties with a reasonable opportunity for a fair hearing in accordance with Subtitle 5 of this title.</text>
      </level>
    </level>
    <level label="b">
      <text>The hearing examiner’s decision under this section and Subtitle 5 of this title is final if the employer or the Secretary does not file an appeal with the Board of Appeals in accordance with Subtitle 5A of this title within 30 days after the decision is sent to the employer.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-605.1" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <level label="1">
        <text>In this section the following words have the meanings indicated.</text>
      </level>
      <level label="2">
        <text>“New employer” has the meaning stated in § 8–609(a) of this subtitle.</text>
      </level>
      <level label="3">
        <text>“Taxable wage base” has the meaning stated in § 8–601 of this subtitle.</text>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <level label="i">
          <text>Beginning January 1, 2026, each employing unit that is determined to be liable under this subtitle to pay contributions shall be subject to an annual administrative fee of 0.15% of its taxable wage base.</text>
        </level>
        <level label="ii">
          <text>The timing and manner of payment shall be as determined by the Secretary.</text>
        </level>
      </level>
      <level label="2">
        <level label="i">
          <text>Subject to subparagraph (ii) of this paragraph, beginning January 1, 2026, the contribution rate assigned to each employing unit under this subtitle, exclusive of any penalties, fines, or interest required to be paid by an employing unit under any other provision of this title, shall be adjusted by subtracting 0.15% from each rate.</text>
        </level>
        <level label="ii">
          <text>A new employer shall pay at least 1% of its taxable wage base.</text>
        </level>
      </level>
    </level>
    <level label="c">
      <text>The administrative fee payments collected under this section:</text>
      <level label="1">
        <text>shall be considered separate and distinct from contributions;</text>
      </level>
      <level label="2">
        <text>may not be credited to the accounts of individual employing units; and</text>
      </level>
      <level label="3">
        <text>shall be deposited into the Special Administrative Expense Fund established under § 8–419 of this title.</text>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <text>The administrative fees collected under this section may be used for administrative expenses in accordance with § 8–421 of this title, including expenses to improve customer service, conduct data analysis, support information technology improvements, combat fraud, and accelerate reemployment.</text>
      </level>
      <level label="2">
        <text>The administrative fees collected under this section may not be used for administrative expenses of the Division of Workforce Development and Adult Learning.</text>
      </level>
    </level>
    <level label="e">
      <text>The Secretary may adopt regulations necessary to carry out this section.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-606" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <text>In this Part II of this subtitle the following words have the meanings indicated.</text>
    </level>
    <level label="b">
      <text>“Annual payroll” means the total wages for covered employment that an employing unit pays to all employees in a calendar year on which the employing unit is required to pay contributions.</text>
    </level>
    <level label="c">
      <text>“Base period wages” means wages paid to an individual during the base period, as defined in § 8–101 of this title, of the individual for covered employment.</text>
    </level>
    <level label="d">
      <text>“Computation date” means the July 1 immediately preceding the calendar year for which a rate of contribution is assigned.</text>
    </level>
    <level label="e">
      <text>“Rating year” means the 12–month period beginning July 1 and ending June 30 immediately preceding the computation date.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-607" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <text>Except as provided in Part III of this subtitle, an employing unit shall pay to the Secretary contributions for the Unemployment Insurance Fund on taxable wages for covered employment that is performed for the employing unit.</text>
    </level>
    <level label="b">
      <level label="1">
        <text>Subject to paragraph (2) of this subsection, the taxable wage base is the first $8,500 in wages that:</text>
        <level label="i">
          <text>an employing unit pays to each employee for covered employment during a calendar year;</text>
        </level>
        <level label="ii">
          <text>an employing unit pays to each employee for covered employment in this State and another state during a calendar year if the employee was continuously employed immediately before and after a transfer of a business from another state during a calendar year;</text>
        </level>
        <level label="iii">
          <text>a reorganized employer pays to each employee for covered employment if the employee was continuously employed immediately before and after the reorganization in a calendar year and if the contribution rate of the reorganized employer is based on the experience with payrolls and benefit charges of the employing unit before the reorganization in accordance with § 8–613(b) of this subtitle; or</text>
        </level>
        <level label="iv">
          <text>an employing unit or predecessor employer or combination of both pays to each employee for covered employment during a calendar year if the payrolls and benefit charges of the predecessor employing unit are transferred to the successor employing unit in accordance with § 8–613(d) or (e) of this subtitle.</text>
        </level>
      </level>
      <level label="2">
        <text>If the Federal Unemployment Tax Act or any other federal tax law that allows a credit for a contribution to a state unemployment insurance fund increases the maximum amount of wages taxable under that law in a calendar year to more than $8,500, the taxable wage base under paragraph (1) of this subsection shall be the same as under the federal law.</text>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>The Secretary shall determine the rate of contribution for each employing unit as of the computation date for the next calendar year.</text>
      </level>
      <level label="2">
        <text>The rate of contribution is effective for 1 calendar year.</text>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <text>By regulation, the Secretary shall set:</text>
        <level label="i">
          <text>the date when contributions are due; and</text>
        </level>
        <level label="ii">
          <text>subject to § 8–607.1 of this subtitle, the manner in which contributions are to be paid.</text>
        </level>
      </level>
      <level label="2">
        <text>In accordance with regulations adopted by the Secretary, an employing unit shall:</text>
        <level label="i">
          <text>submit to the Secretary periodic reports for determination of the amount of contributions due; and</text>
        </level>
        <level label="ii">
          <text>pay the contribution.</text>
        </level>
      </level>
      <level label="3">
        <text>For payment of contributions, a fractional part of a cent:</text>
        <level label="i">
          <text>that is less than one–half cent shall be disregarded; and</text>
        </level>
        <level label="ii">
          <text>that is one–half cent or more shall be increased to 1 cent.</text>
        </level>
      </level>
    </level>
    <level label="e">
      <text>Wages paid by a private, for–profit employing unit to an incarcerated individual of a custodial or penal institution before the incarcerated individual is permanently released from the custodial or penal institution, including released by parole, may not constitute taxable wages.</text>
    </level>
    <level label="f">
      <text>An employing unit may not deduct contributions, wholly or partly, from the wages of an employee.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-607.1" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <text>The Secretary shall:</text>
    <level label="1">
      <text>for any calendar year in which Table F is applicable under § 8–612(d)(6) of this subtitle, offer a variety of payment plan options that spread through the end of August the dates when contributions are due on taxable wages for covered employment of the first 6 months of the calendar year; and</text>
    </level>
    <level label="2">
      <text>offer a variety of additional payment plan options that:</text>
      <level label="i">
        <text>mutually serve the interest of the Division and individual employing units; and</text>
      </level>
      <level label="ii">
        <text>for plans offered in a calendar year in which Table F is applicable under § 8–612(d)(6) of this subtitle, provide more flexibility for an employing unit than the plans offered under item (1) of this section.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-608" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <text>In this subtitle, “standard rate” means the maximum rate in the applicable Table of Rates under § 8-612(d) of this subtitle.</text>
    </level>
    <level label="b">
      <text>Except as otherwise provided in this subtitle, an employing unit shall pay contributions at the standard rate applied to the taxable wage base.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-609" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <level label="1">
        <text>In this section the following terms have the meanings indicated.</text>
      </level>
      <level label="2">
        <text>“Employer industry category” means the 6–digit North American Industry Classification System promulgated by the Federal Office of Management and Budget.</text>
      </level>
      <level label="3">
        <text>“New employer” means an employing unit that does not qualify for an earned rate under § 8–610 of this subtitle.</text>
      </level>
    </level>
    <level label="b">
      <text>Subject to § 8–605.1(b) of this subtitle, a new employer shall pay contributions at a rate that does not exceed 2.6% of the taxable wage base, and that is the highest of:</text>
      <level label="1">
        <text>1% of the taxable wage base;</text>
      </level>
      <level label="2">
        <text>the 5–year benefit cost rate of the State as computed under subsection (c) of this section; or</text>
      </level>
      <level label="3">
        <text>the contribution rate under § 8–612 of this subtitle that applies to an employing unit with a benefit ratio of 0.000.</text>
      </level>
    </level>
    <level label="c">
      <text>Annually, the Secretary shall compute the 5–year benefit cost rate of the State by dividing the sum of regular benefits, work sharing benefits, and 50% of extended benefits that the State paid during the 5 consecutive calendar years immediately preceding the computation date by the total amount of wages that employing units in the State paid during the same period that were subject to contributions.</text>
    </level>
    <level label="d">
      <level label="1">
        <text>In this subsection, “foreign contractor” means a person:</text>
        <level label="i">
          <text>who, for a commission or fixed price bids on, accepts, or offers to accept orders or contracts for performing or superintending construction, removal, repair, or improvement of any building or structure that is permanently annexed to real property that is owned, controlled, or leased by another person; and</text>
        </level>
        <level label="ii">
          <text>all or a majority part of whose primary operations traditionally have been and continue to be based or headquartered in another state and are not controlled or directed from this State.</text>
        </level>
      </level>
      <level label="2">
        <text>The contribution rate for a new employer who is a foreign contractor shall be the average of the rates for employers in the State in the same employer industry category as the foreign contractor, except that the rate may not be lower than the new employer rate in effect for that year.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-610" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <level label="1">
        <text>An employing unit that meets the qualifications of this subsection shall be assigned an earned rate of contribution that is based on the experience of the employing unit.</text>
      </level>
      <level label="2">
        <text>An employing unit qualifies under this subsection if, during each of the 3 rating years immediately preceding the computation date the employing unit:</text>
        <level label="i">
          <text>had an earned rating record that was chargeable with benefits; and</text>
        </level>
        <level label="ii">
          <text>reports taxable wages as required by § 8–626 of this subtitle for the 3 rating years immediately preceding the computation date.</text>
        </level>
      </level>
      <level label="3">
        <text>An employing unit that does not qualify under paragraph (2) of this subsection qualifies if:</text>
        <level label="i">
          <text>throughout the rating year immediately preceding the computation date, the employing unit had an earned rating record that was chargeable with benefits; and</text>
        </level>
        <level label="ii">
          <text>during each of the 2 rating years immediately preceding the computation date, the employing unit reports taxable wages as required by § 8–626 of this subtitle for the 2 rating years immediately preceding the computation date.</text>
        </level>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>An employing unit that transfers an operation from another state to this State qualifies for an earned rate of contribution effective on the transfer if:</text>
        <level label="i">
          <text>the employing unit had the experience with benefit charges and payrolls in the other state that subsection (a)(2) of this section requires an employing unit to have in this State; and</text>
        </level>
        <level label="ii">
          <text>the employing unit submits to the Secretary an application that includes the information that is needed to determine the benefit ratio of the employing unit as if the benefit charges and payrolls in the other state had been paid in this State.</text>
        </level>
      </level>
      <level label="2">
        <text>The Secretary shall determine the accuracy of the information in the application.</text>
      </level>
    </level>
    <level label="c">
      <text>If an employing unit has met each of the requirements to qualify for an earned rate but files no contribution reports for any of the 3 rating years immediately preceding the computation date as required by § 8–626 of this subtitle, the Secretary shall assign the employing unit the standard rate of contribution.</text>
    </level>
    <level label="d">
      <level label="1">
        <text>On termination of an election, a nonprofit organization or a governmental entity is presumed:</text>
        <level label="i">
          <text>to have reported wages in each calendar year during the election in which the employing unit actually paid individuals for services; and</text>
        </level>
        <level label="ii">
          <text>to have been chargeable with benefits during any period when it was subject to this title under an election.</text>
        </level>
      </level>
      <level label="2">
        <text>The basis for calculating an earned rating record shall be money paid for services and benefits paid.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-610.1" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <text>An employing unit that has knowingly failed to properly classify an individual as an employee under § 8–201.1 of this title shall pay contributions for 2 years:</text>
    <level label="1">
      <text>at a rate applied to the taxable wage base that would have been assigned to the employing unit under this subtitle if the employing unit had not knowingly failed to properly classify an individual as an employee; plus</text>
    </level>
    <level label="2">
      <text>two percentage points.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-611" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <text>For each employing unit, the Secretary shall keep an earned rating record that shows all benefits that are based on covered employment that was performed for the employing unit.</text>
    </level>
    <level label="b">
      <text>Except as provided in subsection (d) of this section, the Secretary shall charge pro rata against the earned rating record of each base period employer all regular benefits and the share of extended benefits required under subsection (c) of this section in the same proportion as the wages paid by the base period employer is to the total wages of the claimant during the base period, and rounded to the nearest dollar.</text>
    </level>
    <level label="c">
      <level label="1">
        <text>Notwithstanding any other provision of this title, the Secretary may not charge against the earned rating record of an employing unit an extended benefit payment for which the State receives full reimbursement from the federal government.</text>
      </level>
      <level label="2">
        <text>Except as provided in subsection (d) of this section, the appropriate share of extended benefits:</text>
        <level label="i">
          <text>for a governmental entity, is all extended benefits paid to a claimant; and</text>
        </level>
        <level label="ii">
          <text>for other employing units, is 50% of extended benefits paid to a claimant.</text>
        </level>
      </level>
    </level>
    <level label="d">
      <text>The Secretary shall charge all regular and extended benefits paid to a claimant against the earned rating record of an employing unit that caused the claimant’s unemployment during any period in which the unemployment is caused by a shutdown of the employing unit:</text>
      <level label="1">
        <text>to have employees take their vacations at the same time;</text>
      </level>
      <level label="2">
        <text>for inventory;</text>
      </level>
      <level label="3">
        <text>for retooling; or</text>
      </level>
      <level label="4">
        <text>for any other purpose that is primarily other than a lack of work and that causes unemployment for a definite period.</text>
      </level>
    </level>
    <level label="e">
      <text>The Secretary may not charge benefits paid to a claimant against the earned rating record of an employing unit if:</text>
      <level label="1">
        <text>the claimant left employment voluntarily without good cause attributable to the employing unit;</text>
      </level>
      <level label="2">
        <text>the claimant was discharged by the employing unit for gross misconduct as defined in § 8–1002 of this title;</text>
      </level>
      <level label="3">
        <text>the claimant was discharged by the employing unit for aggravated misconduct as defined in § 8–1002.1 of this title;</text>
      </level>
      <level label="4">
        <text>the claimant left employment voluntarily to accept better employment or enter training approved by the Secretary;</text>
      </level>
      <level label="5">
        <text>the employing unit participates in a work release program that is designed to give an incarcerated individual of a correctional institution an opportunity to work while imprisoned and unemployment was the result of the claimant’s release from prison;</text>
      </level>
      <level label="6">
        <text>the claimant was paid additional training benefits under § 8–812 of this title; or</text>
      </level>
      <level label="7">
        <text>the claimant left employment for good cause directly attributable to the claimant or the claimant’s spouse, minor child, or parent being a victim of domestic violence as defined in § 8–1001(b)(3) of this title.</text>
      </level>
    </level>
    <level label="f">
      <level label="1">
        <text>Except as provided in paragraph (2) of this subsection, if the Secretary determines before the first day of the calendar year for which the rate is assigned, that benefits that have been charged against the earned rating record of an employing unit are recoverable under § 8–809 of this title, the Secretary shall remove those charges from the earned rating record before computation of the earned rate.</text>
      </level>
      <level label="2">
        <level label="i">
          <text>The Secretary may not remove a benefit charge from an earned rating record if:</text>
          <level label="1">
            <text>the benefit was paid as a direct or indirect result of the failure of the employing unit, or the employing unit’s agent, to provide timely or adequate information relating to a claim for benefits in response to a request for information made by the Secretary under this title or regulations adopted to carry out this title; and</text>
          </level>
          <level label="2">
            <text>the employing unit, or the employing unit’s agent, has not shown good cause for failing to provide timely or adequate information.</text>
          </level>
        </level>
        <level label="ii">
          <text>In determining whether the Secretary is prohibited from removing a benefit charge under subparagraph (i) of this paragraph:</text>
          <level label="1">
            <text>an employing unit, or the employing unit’s agent, must raise the issue of good cause in writing for the issue to be considered; and</text>
          </level>
          <level label="2">
            <text>the employing unit, or the employing unit’s agent, has the burden of proving there was good cause for failing to provide timely or adequate information.</text>
          </level>
        </level>
      </level>
    </level>
    <level label="g">
      <text>The Secretary may not charge the earned rating record of an employing unit that has employed a claimant on a continuous part–time basis and continues to do so while the claimant is separated from other employment and is eligible for benefits because of that separation.</text>
    </level>
    <level label="h">
      <text>The Secretary may not charge the earned rating record of an employing unit for benefits that are paid to a claimant during a period in which the claimant is disqualified as a result of a reversal or redetermination.</text>
    </level>
    <level label="i">
      <level label="1">
        <text>If, as a direct or indirect result of an erroneous report of wages or other information by an employing unit, benefits are paid to a claimant who is not entitled to the benefits, the Secretary shall charge the benefits against the earned rating record of the employing unit responsible for the erroneous report.</text>
      </level>
      <level label="2">
        <text>Notwithstanding paragraph (1) of this subsection, on request of an employing unit, the Secretary for cause may waive a charge to the employing unit earned rating record that results from erroneous report by the employing unit.</text>
      </level>
    </level>
    <level label="j">
      <level label="1">
        <text>If the Secretary allows an adjustment or refund under this title, the Secretary shall correct the employing unit’s earned rating record.</text>
      </level>
      <level label="2">
        <level label="i">
          <text>The Secretary may not change an earned rate assigned to an employing unit as a result of an adjustment or refund unless under this title the application is submitted by the December 31 preceding the calendar year for which the rate is assigned.</text>
        </level>
        <level label="ii">
          <text>The Secretary shall waive the December 31 deadline for good cause.</text>
        </level>
      </level>
    </level>
    <level label="k">
      <level label="1">
        <text>Subject to paragraph (3) of this subsection, the Secretary may waive the charge of benefits paid to a claimant against the earned rating record of an employing unit if:</text>
        <level label="i">
          <text>the benefits are paid to the claimant during a period in which the claimant is temporarily unemployed because the employing unit shut down due to a natural disaster; and</text>
        </level>
        <level label="ii">
          <text>the Governor declared a state of emergency due to the natural disaster.</text>
        </level>
      </level>
      <level label="2">
        <text>If the Secretary waives the charge of benefits under paragraph (1) of this subsection, the waiver may be in effect only until the earlier of:</text>
        <level label="i">
          <text>4 months after the natural disaster; or</text>
        </level>
        <level label="ii">
          <text>the date the employing unit reopens.</text>
        </level>
      </level>
      <level label="3">
        <text>The Secretary shall waive the charge of benefits paid to a claimant against the earned rating record of an employing unit for any claim of benefits if:</text>
        <level label="i">
          <text>the claim is determined by the Secretary to be related to the reduced operations of the Port of Baltimore due to the collapse of the Francis Scott Key Bridge; and</text>
        </level>
        <level label="ii">
          <text>the employing unit had no direct or indirect control over the actions leading to the disruption in employment.</text>
        </level>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-612" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <level label="1">
        <text>Subject to paragraph (2) of this subsection, on the basis of the earned rating record of an employing unit that qualifies for an earned rate of contribution under § 8–610 of this subtitle, the Secretary shall compute to the 4th decimal place a benefit ratio for the employing unit in accordance with subsection (b) or (c) of this section.</text>
      </level>
      <level label="2">
        <text>Subject to § 8–605.1(b) of this subtitle, the Secretary may not assign an earned rate of contribution that is less than 0.3% or more than 13.5%.</text>
      </level>
    </level>
    <level label="b">
      <text>For an employing unit that qualifies under § 8–610(a)(2) of this subtitle, the Secretary shall compute a benefit ratio by:</text>
      <level label="1">
        <text>adding the regular, work sharing, and extended benefits that were chargeable to the earned rating record of the employing unit and paid during the 3 rating years immediately preceding the computation date; and</text>
      </level>
      <level label="2">
        <text>dividing the figure determined under item (1) of this subsection by the total of the reported taxable wages for the same period.</text>
      </level>
    </level>
    <level label="c">
      <text>For an employing unit that qualifies under § 8–610(a)(3) of this subtitle, the Secretary shall compute a benefit ratio for the employing unit by:</text>
      <level label="1">
        <text>adding the regular, work sharing, and extended benefits that were chargeable to the earned rating record of the employing unit and paid during the period beginning with the 1st day of the calendar quarter in which the employing unit first became subject to this title and ending on the June 30 immediately preceding the computation date; and</text>
      </level>
      <level label="2">
        <text>dividing the figure obtained under item (1) of this subsection by the total of the reported taxable wages for the same period.</text>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <text>Except as provided in subsection (f) of this section, for any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year exceeds 5% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.</text>
        <text>Table of Rates – Table A </text>
        <text>Employing                                                           Employing</text>
        <text>Unit’s Benefit                                                        Unit’s</text>
        <text>Ratio                                                                       Rate</text>
      </level>
    </level>
    <level label="1">
      <text>.0000�––����������…...…………....……………………………….………… 0.30%</text>
    </level>
    <level label="2">
      <text>.0001�––�.0027.…………………………………………………………… 0.60%</text>
    </level>
    <level label="3">
      <text>.0028�––�.0054……………………………………………….…………… 0.90%</text>
    </level>
    <level label="4">
      <text>.0055�––�.0081………………………………………………….………… 1.20%</text>
    </level>
    <level label="5">
      <text>.0082�––�.0108……………………………………………….…………… 1.50%</text>
    </level>
    <level label="6">
      <text>.0109�––�.0135.…………………………………………………………… 1.80%</text>
    </level>
    <level label="7">
      <text>.0136�––�.0162.…………………………………………………………… 2.10%</text>
    </level>
    <level label="8">
      <text>.0163�––�.0189……………………………………………………………. 2.40%</text>
    </level>
    <level label="9">
      <text>.0190�––�.0216………………………………………………………….… 2.70%</text>
    </level>
    <level label="10">
      <text>.0217�––�.0243………………………………………………….………… 3.00%</text>
    </level>
    <level label="11">
      <text>.0244�––�.0270………………………………………………………….… 3.30%</text>
    </level>
    <level label="12">
      <text>.0271�––�.0297……………………………………………………….…… 3.60%</text>
    </level>
    <level label="13">
      <text>.0298�––�.0324……………………………………………………….…… 3.90%</text>
    </level>
    <level label="14">
      <text>.0325�––�.0351……………………………………………………….…… 4.20%</text>
    </level>
    <level label="15">
      <text>.0352�––�.0378……………………………………………………….…… 4.50%</text>
    </level>
    <level label="16">
      <text>.0379�––�.0405……………………………………………………….…… 4.80%</text>
    </level>
    <level label="17">
      <text>.0406�––�.0432……………………………………………………….…… 5.10%</text>
    </level>
    <level label="18">
      <text>.0433�––�.0459……………………………………………………….…… 5.40%</text>
    </level>
    <level label="19">
      <text>.0460�––�.0486……………………………………………………….…… 5.70%</text>
    </level>
    <level label="20">
      <text>.0487�––�.0513……………………………………………………….…… 6.00%</text>
    </level>
    <level label="21">
      <text>.0514�––�.0540……………………………………………………….…… 6.30%</text>
    </level>
    <level label="22">
      <text>.0541�––�.0567……………………………………………………….…… 6.60%</text>
    </level>
    <level label="23">
      <text>.0568�––�.0594……………………………………………………….…… 6.90%</text>
    </level>
    <level label="24">
      <text>.0595�––�.0621……………………………………………………….…… 7.20%</text>
    </level>
    <level label="25">
      <text>.0622�––�and over……………………………………………………...… 7.50%</text>
      <level label="2">
        <text>Except as provided in subsection (f) of this section, for any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year exceeds 4.5%, but is not in excess of 5% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.</text>
        <text>Table of Rates – Table B </text>
        <text>Employing                                                           Employing</text>
        <text>Unit’s Benefit                                                        Unit’s</text>
        <text>Ratio                                                                       Rate</text>
      </level>
    </level>
    <level label="1">
      <text>.0000�––����������…………………….……………………………………… 0.60%</text>
    </level>
    <level label="2">
      <text>.0001�––�.0027…………………………….……………………………… 0.90%</text>
    </level>
    <level label="3">
      <text>.0028�––�.0054………………………….………………………………… 1.20%</text>
    </level>
    <level label="4">
      <text>.0055�––�.0081…………………………….……………………………… 1.50%</text>
    </level>
    <level label="5">
      <text>.0082�––�.0108…………………………………….……………………… 1.80%</text>
    </level>
    <level label="6">
      <text>.0109�––�.0135……………………………………….…………………… 2.10%</text>
    </level>
    <level label="7">
      <text>.0136�––�.0162……………………………………….…………………… 2.40%</text>
    </level>
    <level label="8">
      <text>.0163�––�.0189…………………………………………………….……… 2.70%</text>
    </level>
    <level label="9">
      <text>.0190�––�.0216…………………………………………………….……… 3.00%</text>
    </level>
    <level label="10">
      <text>.0217�––�.0243………………………………………………….………… 3.30%</text>
    </level>
    <level label="11">
      <text>.0244�––�.0270………………………………………………….………… 3.60%</text>
    </level>
    <level label="12">
      <text>.0271�––�.0297……………………………………………………….…… 3.90%</text>
    </level>
    <level label="13">
      <text>.0298�––�.0324……………………………………………………….…… 4.20%</text>
    </level>
    <level label="14">
      <text>.0325�––�.0351…………………………………………………….……… 4.50%</text>
    </level>
    <level label="15">
      <text>.0352�––�.0378……………………………………………………….…… 4.80%</text>
    </level>
    <level label="16">
      <text>.0379�––�.0405……………………………………………………….…… 5.10%</text>
    </level>
    <level label="17">
      <text>.0406�––�.0432…………………………………………………….……… 5.40%</text>
    </level>
    <level label="18">
      <text>.0433�––�.0459…………………………………………………….……… 5.70%</text>
    </level>
    <level label="19">
      <text>.0460�––�.0486…………………………………………………….……… 6.00%</text>
    </level>
    <level label="20">
      <text>.0487�––�.0513…………………………………………………….……… 6.30%</text>
    </level>
    <level label="21">
      <text>.0514�––�.0540………………………………………………….………… 6.60%</text>
    </level>
    <level label="22">
      <text>.0541�––�.0567 …………………………………………………………… 6.90%</text>
    </level>
    <level label="23">
      <text>.0568�––�.0594…………………………………………………….……… 7.20%</text>
    </level>
    <level label="24">
      <text>.0595�––�.0621………………………………………………….………… 7.50%</text>
    </level>
    <level label="25">
      <text>.0622�––�.0648……………………………………………………….…… 7.80%</text>
    </level>
    <level label="26">
      <text>.0649�––�.0675……………………………………………….…………… 8.10%</text>
    </level>
    <level label="27">
      <text>.0676�––�.0702……………………………………………….…………… 8.40%</text>
    </level>
    <level label="28">
      <text>.0703�––�.0729………………………………………………….………… 8.70%</text>
    </level>
    <level label="29">
      <text>.0730�––�and over……………………………………………...………… 9.00%</text>
      <level label="3">
        <text>Except as provided in subsection (f) of this section, for any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year exceeds 4%, but is not in excess of 4.5% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.</text>
        <text>Table of Rates – Table C </text>
        <text>Employing                                                           Employing</text>
        <text>Unit’s Benefit                                                        Unit’s</text>
        <text>Ratio                                                                       Rate</text>
      </level>
    </level>
    <level label="1">
      <text>.0000�––����������…………………………………………………….……… 1.00%</text>
    </level>
    <level label="2">
      <text>.0001�––�.0027………………………………………………….………… 1.50%</text>
    </level>
    <level label="3">
      <text>.0028�––�.0054………………………………………………….………… 1.80%</text>
    </level>
    <level label="4">
      <text>.0055�––�.0081………………………………………………….………… 2.10%</text>
    </level>
    <level label="5">
      <text>.0082�––�.0108………………………………………………….………… 2.40%</text>
    </level>
    <level label="6">
      <text>.0109�––�.0135………………………………………………….………… 2.70%</text>
    </level>
    <level label="7">
      <text>.0136�––�.0162………………………………………………….………… 3.00%</text>
    </level>
    <level label="8">
      <text>.0163�––�.0189………………………………………………….………… 3.30%</text>
    </level>
    <level label="9">
      <text>.0190�––�.0216………………………………………………….………… 3.60%</text>
    </level>
    <level label="10">
      <text>.0217�––�.0243………………………………………………….………… 3.90%</text>
    </level>
    <level label="11">
      <text>.0244�––�.0270………………………………………………….………… 4.20%</text>
    </level>
    <level label="12">
      <text>.0271�––�.0297………………………………………………….………… 4.50%</text>
    </level>
    <level label="13">
      <text>.0298�––�.0324…………………………………………………….……… 4.80%</text>
    </level>
    <level label="14">
      <text>.0325�––�.0351………………………………………………………….… 5.10%</text>
    </level>
    <level label="15">
      <text>.0352�––�.0378……………………………………………………….…… 5.40%</text>
    </level>
    <level label="16">
      <text>.0379�––�.0405………………………………………………….………… 5.70%</text>
    </level>
    <level label="17">
      <text>.0406�––�.0432…………………………………………………….……… 6.00%</text>
    </level>
    <level label="18">
      <text>.0433�––�.0459………………………………………………….………… 6.30%</text>
    </level>
    <level label="19">
      <text>.0460�––�.0486………………………………………………………….… 6.60%</text>
    </level>
    <level label="20">
      <text>.0487�––�.0513……………………………………………………….…… 6.90%</text>
    </level>
    <level label="21">
      <text>.0514�––�.0540……………………………………………………….…… 7.20%</text>
    </level>
    <level label="22">
      <text>.0541�––�.0567……………………………………………………….…… 7.50%</text>
    </level>
    <level label="23">
      <text>.0568�––�.0594………………………………………………………….… 7.80%</text>
    </level>
    <level label="24">
      <text>.0595�––�.0621………………………………………………………….… 8.10%</text>
    </level>
    <level label="25">
      <text>.0622�––�.0648……………………………………………………….…… 8.40%</text>
    </level>
    <level label="26">
      <text>.0649�––�.0675……………………………………………………….…… 8.70%</text>
    </level>
    <level label="27">
      <text>.0676�––�.0702………………………………………………………….… 9.00%</text>
    </level>
    <level label="28">
      <text>.0703�––�.0729……………………….…………………………………… 9.30%</text>
    </level>
    <level label="29">
      <text>.0730�––�.0756………………………….………………………………… 9.60%</text>
    </level>
    <level label="30">
      <text>.0757�––�.0783……………………………………………….…………… 9.90%</text>
    </level>
    <level label="31">
      <text>.0784�––�.0810………………………………………………………….. 10.20%</text>
    </level>
    <level label="32">
      <text>.0811�––�and over…………………………………………….………… 10.50%</text>
      <level label="4">
        <text>Except as provided in subsection (f) of this section, for any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year exceeds 3.5%, but is not in excess of 4% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.</text>
        <text>Table of Rates – Table D </text>
        <text>Employing                                                           Employing</text>
        <text>Unit’s Benefit                                                        Unit’s</text>
        <text>Ratio                                                                       Rate</text>
      </level>
    </level>
    <level label="1">
      <text>.0000�––����������……………….…………………………………………… 1.40%</text>
    </level>
    <level label="2">
      <text>.0001�––�.0027…………………………………………….……………… 2.10%</text>
    </level>
    <level label="3">
      <text>.0028�––�.0054…………………………………………….……………… 2.40%</text>
    </level>
    <level label="4">
      <text>.0055�––�.0081………………………………………………………….… 2.70%</text>
    </level>
    <level label="5">
      <text>.0082�––�.0108…………….……………………………………………… 3.00%</text>
    </level>
    <level label="6">
      <text>.0109�––�.0135……………………………………………………….…… 3.30%</text>
    </level>
    <level label="7">
      <text>.0136�––�.0162……………………………………………………….…… 3.60%</text>
    </level>
    <level label="8">
      <text>.0163�––�.0189……………………………………………………….…… 3.90%</text>
    </level>
    <level label="9">
      <text>.0190�––�.0216……………………………………………….…………… 4.20%</text>
    </level>
    <level label="10">
      <text>.0217�––�.0243……………………………………………….…………… 4.50%</text>
    </level>
    <level label="11">
      <text>.0244�––�.0270……………………………………………….…………… 4.80%</text>
    </level>
    <level label="12">
      <text>.0271�––�.0297……………………………………………….…………… 5.10%</text>
    </level>
    <level label="13">
      <text>.0298�––�.0324…………………………………………………….……… 5.40%</text>
    </level>
    <level label="14">
      <text>.0325�––�.0351………………………………………………….………… 5.70%</text>
    </level>
    <level label="15">
      <text>.0352�––�.0378……………………………………………….…………… 6.00%</text>
    </level>
    <level label="16">
      <text>.0379�––�.0405……………………………………………….…………… 6.30%</text>
    </level>
    <level label="17">
      <text>.0406�––�.0432…………………………………………….……………… 6.60%</text>
    </level>
    <level label="18">
      <text>.0433�––�.0459………………………………………………….………… 6.90%</text>
    </level>
    <level label="19">
      <text>.0460�––�.0486……………………………………………….…………… 7.20%</text>
    </level>
    <level label="20">
      <text>.0487�––�.0513……………………………………………….…………… 7.50%</text>
    </level>
    <level label="21">
      <text>.0514�––�.0540…………………………………………………….……… 7.80%</text>
    </level>
    <level label="22">
      <text>.0541�––�.0567………………………………………………….………… 8.10%</text>
    </level>
    <level label="23">
      <text>.0568�––�.0594………………………………………………….………… 8.40%</text>
    </level>
    <level label="24">
      <text>.0595�––�.0621……………………………………………….…………… 8.70%</text>
    </level>
    <level label="25">
      <text>.0622�––�.0648…………………………………………………….……… 9.00%</text>
    </level>
    <level label="26">
      <text>.0649�––�.0675…………………………………………………….……… 9.30%</text>
    </level>
    <level label="27">
      <text>.0676�––�.0702…………………………………………………….……… 9.60%</text>
    </level>
    <level label="28">
      <text>.0703�––�.0729……………………………………………………….…… 9.90%</text>
    </level>
    <level label="29">
      <text>.0730�––�.0756..………………………………………………………… 10.20%</text>
    </level>
    <level label="30">
      <text>.0757�––�.0783…………………………………………..……………… 10.50%</text>
    </level>
    <level label="31">
      <text>.0784�––�.0810……………………………………………..…………… 10.80%</text>
    </level>
    <level label="32">
      <text>.0811�––�.0837……………………………………………..…………… 11.10%</text>
    </level>
    <level label="33">
      <text>.0838�––�.0864…………………………………………………..……… 11.40%</text>
    </level>
    <level label="34">
      <text>.0865�––�.0891……………………………………………………..…… 11.70%</text>
    </level>
    <level label="35">
      <text>.0892�––�and over………………………………………………….…… 11.80%</text>
      <level label="5">
        <text>Except as provided in subsection (f) of this section, for any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year exceeds 3%, but is not in excess of 3.5% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.</text>
        <text>Table of Rates – Table E </text>
        <text>Employing                                                           Employing</text>
        <text>Unit’s Benefit                                                        Unit’s</text>
        <text>Ratio                                                                       Rate</text>
      </level>
    </level>
    <level label="1">
      <text>.0000�––�����������…………………………………………………………… 1.80%</text>
    </level>
    <level label="2">
      <text>.0001�––�.0027……………………………………………………….…… 2.60%</text>
    </level>
    <level label="3">
      <text>.0028�––�.0054……………………………………………………….…… 2.90%</text>
    </level>
    <level label="4">
      <text>.0055�––�.0081……………………………………………………….…… 3.20%</text>
    </level>
    <level label="5">
      <text>.0082�––�.0108……………………………………………………….…… 3.50%</text>
    </level>
    <level label="6">
      <text>.0109�––�.0135……………………………………………………….…… 3.80%</text>
    </level>
    <level label="7">
      <text>.0136�––�.0162………………………………………………….………… 4.10%</text>
    </level>
    <level label="8">
      <text>.0163�––�.0189………………………………………………….………… 4.40%</text>
    </level>
    <level label="9">
      <text>.0190�––�.0216………………………………………………….………… 4.70%</text>
    </level>
    <level label="10">
      <text>.0217�––�.0243………………………………………………….………… 5.00%</text>
    </level>
    <level label="11">
      <text>.0244�––�.0270………………………………………………….………… 5.30%</text>
    </level>
    <level label="12">
      <text>.0271�––�.0297………………………………………………….………… 5.60%</text>
    </level>
    <level label="13">
      <text>.0298�––�.0324………………………………………………….………… 5.90%</text>
    </level>
    <level label="14">
      <text>.0325�––�.0351………………………………………………….………… 6.20%</text>
    </level>
    <level label="15">
      <text>.0352�––�.0378……………………………………………………….…… 6.50%</text>
    </level>
    <level label="16">
      <text>.0379�––�.0405………………………………………………….………… 6.80%</text>
    </level>
    <level label="17">
      <text>.0406�––�.0432………………………………………………….………… 7.10%</text>
    </level>
    <level label="18">
      <text>.0433�––�.0459……………………………………………………….…… 7.40%</text>
    </level>
    <level label="19">
      <text>.0460�––�.0486………………………………………………….………… 7.70%</text>
    </level>
    <level label="20">
      <text>.0487�––�.0513………………………………………………….………… 8.00%</text>
    </level>
    <level label="21">
      <text>.0514�––�.0540………………………………………………….………… 8.30%</text>
    </level>
    <level label="22">
      <text>.0541�––�.0567………………………………………………….………… 8.60%</text>
    </level>
    <level label="23">
      <text>.0568�––�.0594…………………………………………………….……… 8.90%</text>
    </level>
    <level label="24">
      <text>.0595�––�.0621…………………………………………………….……… 9.20%</text>
    </level>
    <level label="25">
      <text>.0622�––�.0648……………………………………………………….…… 9.50%</text>
    </level>
    <level label="26">
      <text>.0649�––�.0675……………………………………….…………………… 9.80%</text>
    </level>
    <level label="27">
      <text>.0676�––�.0702…………………………………………..……………… 10.10%</text>
    </level>
    <level label="28">
      <text>.0703�––�.0729……………………………………………..…………… 10.40%</text>
    </level>
    <level label="29">
      <text>.0730�––�.0756………………………………………………..………… 10.70%</text>
    </level>
    <level label="30">
      <text>.0757�––�.0783…………………………………………………..……… 11.00%</text>
    </level>
    <level label="31">
      <text>.0784�––�.0810…………………………………………………..……… 11.30%</text>
    </level>
    <level label="32">
      <text>.0811�––�.0837…………………………………………………..……… 11.60%</text>
    </level>
    <level label="33">
      <text>.0838�––�.0864…………………………………………………..……… 11.90%</text>
    </level>
    <level label="34">
      <text>.0865�––�.0891………………………………………………………..… 12.20%</text>
    </level>
    <level label="35">
      <text>.0892�––�.0918………………………………………………………..… 12.50%</text>
    </level>
    <level label="36">
      <text>.0919�––�.0945………………………………………………………..… 12.80%</text>
    </level>
    <level label="37">
      <text>.0946�––�and over………………………………………………….…… 12.90%</text>
      <level label="6">
        <text>Except as provided in subsection (f) of this section, for any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year is not in excess of 3% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.</text>
        <text>Table of Rates – Table F </text>
        <text>Employing                                                           Employing</text>
        <text>Unit’s Benefit                                                        Unit’s</text>
        <text>Ratio                                                                       Rate</text>
      </level>
    </level>
    <level label="1">
      <text>.0000�––����������………….………………………………………………… 2.20%</text>
    </level>
    <level label="2">
      <text>.0001�––�.0027……………………………………………………….……3.10%</text>
    </level>
    <level label="3">
      <text>.0028�––�.0054……………………………………………………….…… 3.40%</text>
    </level>
    <level label="4">
      <text>.0055�––�.0081……………………………………………………….…… 3.70%</text>
    </level>
    <level label="5">
      <text>.0082�––�.0108………………………………………………………….… 4.00%</text>
    </level>
    <level label="6">
      <text>.0109�––�.0135……………………………………………………….…… 4.30%</text>
    </level>
    <level label="7">
      <text>.0136�––�.0162……………………………………………………….…… 4.60%</text>
    </level>
    <level label="8">
      <text>.0163�––�.0189………………………………………………………….… 4.90%</text>
    </level>
    <level label="9">
      <text>.0190�––�.0216……………………………………………………….…… 5.20%</text>
    </level>
    <level label="10">
      <text>.0217�––�.0243……………………………………………………….…… 5.50%</text>
    </level>
    <level label="11">
      <text>.0244�––�.0270……………………………………………………….…… 5.80%</text>
    </level>
    <level label="12">
      <text>.0271�––�.0297……………………………………………………….…… 6.10%</text>
    </level>
    <level label="13">
      <text>.0298�––�.0324……………………………………………………….…… 6.40%</text>
    </level>
    <level label="14">
      <text>.0325�––�.0351………………………………………………………….… 6.70%</text>
    </level>
    <level label="15">
      <text>.0352�––�.0378……………………………………………………….…… 7.00%</text>
    </level>
    <level label="16">
      <text>.0379�––�.0405……………………………………………………….…… 7.30%</text>
    </level>
    <level label="17">
      <text>.0406�––�.0432……………………………………………………….…… 7.60%</text>
    </level>
    <level label="18">
      <text>.0433�––�.0459……………………………………………………….…… 7.90%</text>
    </level>
    <level label="19">
      <text>.0460�––�.0486……………………………………………………….…… 8.20%</text>
    </level>
    <level label="20">
      <text>.0487�––�.0513……………………………………………………….…… 8.50%</text>
    </level>
    <level label="21">
      <text>.0514�––�.0540…………………………………………………….……… 8.80%</text>
    </level>
    <level label="22">
      <text>.0541�––�.0567……………………………….…………………………… 9.10%</text>
    </level>
    <level label="23">
      <text>.0568�––�.0594……………………………………….…………………… 9.40%</text>
    </level>
    <level label="24">
      <text>.0595�––�.0621………………………………………….………………… 9.70%</text>
    </level>
    <level label="25">
      <text>.0622�––�.0648…………………………………………..……………… 10.00%</text>
    </level>
    <level label="26">
      <text>.0649�––�.0675…………………………………………………..……… 10.30%</text>
    </level>
    <level label="27">
      <text>.0676�––�.0702…………………………………………………..……… 10.60%</text>
    </level>
    <level label="28">
      <text>.0703�––�.0729……………………………………………………..…… 10.90%</text>
    </level>
    <level label="29">
      <text>.0730�––�.0756……………………………………………………..…… 11.20%</text>
    </level>
    <level label="30">
      <text>.0757�––�.0783……………………………………………………..…… 11.50%</text>
    </level>
    <level label="31">
      <text>.0784�––�.0810………………………………………………………..… 11.80%</text>
    </level>
    <level label="32">
      <text>.0811�––�.0837……………………………………………………..…… 12.10%</text>
    </level>
    <level label="33">
      <text>.0838�––�.0864……………………………………………………..…… 12.40%</text>
    </level>
    <level label="34">
      <text>.0865�––�.0891……………………………………………………..…… 12.70%</text>
    </level>
    <level label="35">
      <text>.0892�––�.0918……………………………………………………..…… 13.00%</text>
    </level>
    <level label="36">
      <text>.0919�––�.0945………………………………………………………..… 13.30%</text>
    </level>
    <level label="37">
      <text>.0946�––�and over…………………………………………………….… 13.50%</text>
    </level>
    <level label="e">
      <text>For the purpose of making any computation under this section:</text>
      <level label="1">
        <text>money that has been credited to the account of the State in the Unemployment Trust Fund under § 903 of the Social Security Act and that has been appropriated for expenses of administration, whether or not withdrawn from the account, shall be excluded from the total amount available for benefits in the Unemployment Insurance Fund; and</text>
      </level>
      <level label="2">
        <text>the total amount available for benefits in the Unemployment Insurance Fund includes:</text>
        <level label="i">
          <text>money receivable by the Unemployment Insurance Fund as federal reimbursement for shareable benefits under the Federal–State Extended Unemployment Compensation Act of 1970;</text>
        </level>
        <level label="ii">
          <text>all advance payments made to the Unemployment Insurance Fund on behalf of eligible employing units who elect to make reimbursement payments; and</text>
        </level>
        <level label="iii">
          <text>money receivable by the Unemployment Insurance Fund from an eligible employing unit who elects to make reimbursement payments.</text>
        </level>
      </level>
    </level>
    <level label="f">
      <text>For any calendar year beginning on or after January 1, 2017, the Table of Rates in effect for the immediately preceding calendar year shall continue to apply if:</text>
      <level label="1">
        <text>the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year was at a level that would result in a Table of Rates that had lower rates being applied under subsection (d) of this section; and</text>
      </level>
      <level label="2">
        <text>the federal funding goals requirement in 20 C.F.R. § 606.32 were not met as of December 31 of the second immediately preceding calendar year.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-613" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <level label="1">
        <text>In this section the following terms have the meanings indicated.</text>
      </level>
      <level label="2">
        <text>“Business” or “trade” includes the employer’s workforce.</text>
      </level>
      <level label="3">
        <text>“Reorganized employer” means:</text>
        <level label="i">
          <text>an employer that alters its legal status, including changing from a sole proprietorship or a partnership to a corporation; or</text>
        </level>
        <level label="ii">
          <text>an employer that otherwise changes its trade name or business identity while remaining under any of the same ownership.</text>
        </level>
      </level>
      <level label="4">
        <text>“Successor employer” means an employer that acquires, by sale or otherwise, all or part of the assets, business, organization, or trade of another employer.</text>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>A reorganized employer shall be liable for all contributions, interest, penalties, and administrative fees owed by the employing unit before the reorganization.</text>
      </level>
      <level label="2">
        <text>Subject to § 8–605.1(b) of this subtitle, a reorganized employer shall continue to pay contributions at the contribution rate of the employing unit before the reorganization from the date of the reorganization through the next December 31.</text>
      </level>
      <level label="3">
        <text>Beginning on the January 1 after the reorganization, the rate of contribution of the reorganized employer shall be based on its experience with payrolls and benefit charges, in combination with the experience with payrolls and benefit charges of the employing unit before the reorganization.</text>
      </level>
    </level>
    <level label="c">
      <text>If a successor employer was not an employing unit before acquiring the assets, business, organization, or trade of a predecessor employer that is an employing unit, and has no common ownership, management, or control with the predecessor employer, then the successor employer shall be considered a new employing unit and shall be assigned a contribution rate in accordance with § 8–609 of this subtitle.</text>
    </level>
    <level label="d">
      <text>If a successor employer was an employing unit before acquiring the assets, business, organization, or trade of a predecessor employer that is an employing unit, and has no common ownership, management, or control with the predecessor employer:</text>
      <level label="1">
        <text>subject to § 8–605.1(b) of this subtitle, the successor employer shall continue to pay contributions at the previously assigned rate from the date of the transfer through the next December 31;</text>
      </level>
      <level label="2">
        <text>beginning on the January 1 after the transfer, and for each calendar year thereafter, the rate of contribution of the successor employer shall be based on its experience with payrolls and benefit charges in combination with the proportionate share of payrolls and benefit charges acquired from the predecessor employer; and</text>
      </level>
      <level label="3">
        <text>if two or more successor employers receive the transfer, beginning on the January 1 after the transfer, and for each calendar year thereafter, the rate of contribution of each successor employer shall be based on its experience with payrolls and benefit charges in combination with the proportionate share of payrolls and benefit charges acquired from the predecessor employer.</text>
      </level>
    </level>
    <level label="e">
      <level label="1">
        <text>Notwithstanding any other provision of this title, if a successor employer has any common ownership, management, or control with the predecessor employer, the contribution rate of the successor employer beginning as of the quarter in which the date of transfer occurred through the next December 31 shall be based on the successor employer’s experience with payrolls and benefit charges in combination with the payrolls and benefit charges of the predecessor employer.</text>
      </level>
      <level label="2">
        <text>If the transfer of assets, business, organization, or trade was a partial transfer of the predecessor employer’s business and the predecessor employer remains in business, beginning on the January 1 after the transfer, and for each calendar year thereafter, the rate of contribution of the successor employer shall be based on its experience with payrolls and benefit charges in combination with the proportionate share of payrolls and benefit charges acquired from the predecessor employer.</text>
      </level>
      <level label="3">
        <text>If the predecessor employer does not remain in business after the transfer of all or part of the assets, business, organization, or trade of the predecessor employer, and there is one successor employer, then the rate of contribution of the successor employer beginning on the January 1 after the transfer, and for each calendar year thereafter, shall be based on the successor employer’s experience with payrolls and benefit charges in combination with the payrolls and benefit charges of the predecessor employer.</text>
      </level>
      <level label="4">
        <level label="i">
          <text>If the predecessor employer does not remain in business after the transfer of all or part of the assets, business, organization, or trade of the predecessor employer, and there are two or more successor employers receiving the transfer, then the rate of contribution for each of the successor employers beginning on the January 1 after the transfer, and for each calendar year thereafter, shall be based on the successor employer’s experience with payrolls and benefit charges in combination with the proportionate share of payrolls and benefit charges acquired from the predecessor employer.</text>
        </level>
        <level label="ii">
          <text>Any remaining portion of the predecessor employer’s experience shall be transferred to the successor employers according to each successor employer’s proportionate share of the payroll.</text>
        </level>
      </level>
    </level>
    <level label="f">
      <text>If a predecessor employer does not remain in business after the transfer of all or part of the assets, business, organization, or trade of the predecessor employer:</text>
      <level label="1">
        <text>the successor employer is liable for all contributions, interest, penalties, and administrative fees owed by the predecessor employer at the time of the transfer; and</text>
      </level>
      <level label="2">
        <text>if two or more successor employers receive the transfer, the successor employers shall be liable in the same proportion as the payroll record of the unit being transferred is to the total business of the predecessor employer.</text>
      </level>
    </level>
    <level label="g">
      <level label="1">
        <text>Subject to § 8–605.1(b) of this subtitle, a predecessor employer shall continue to pay contributions at the previously assigned rate through the next December 31 if the predecessor employer:</text>
        <level label="i">
          <text>transfers only part of the assets, business, organization, or trade of the predecessor employer;</text>
        </level>
        <level label="ii">
          <text>remains in business; and</text>
        </level>
        <level label="iii">
          <text>has been assigned a contribution rate under this subtitle.</text>
        </level>
      </level>
      <level label="2">
        <text>Subject to § 8–605.1(b) of this subtitle, if a predecessor employer has met each of the requirements to continue to pay contributions at the previously assigned rate through the December 31 after the transfer, beginning on the January 1 after the transfer the rate of contributions of the predecessor employer for each calendar year shall be based on:</text>
        <level label="i">
          <text>its experience with payrolls and benefit charges; and</text>
        </level>
        <level label="ii">
          <text>its experience incurred before the transfer less any experience that was transferred to a successor employer.</text>
        </level>
      </level>
    </level>
    <level label="h">
      <level label="1">
        <text>To qualify for an earned rate that is based on a transfer and that is lower than the rate otherwise would be, within 120 days after the transfer, a successor employer or new employer shall report the transfer and apply for the lower rate on a form and in the manner that the Secretary provides.</text>
      </level>
      <level label="2">
        <text>If the successor employer or new employer does not comply with paragraph (1) of this subsection in the time required, the Secretary shall adjust the earned rate as of the 1st calendar quarter after compliance.</text>
      </level>
      <level label="3">
        <text>Notwithstanding paragraphs (1) and (2) of this subsection, where a transfer results in a higher earned rate to the successor employer, the Secretary may combine the earned rating record of the predecessor and successor employers and, for the purpose of rate determination, transfer to the successor employer the taxable wages and benefit charges of the predecessor employer at any time.</text>
      </level>
    </level>
    <level label="i">
      <text>The Secretary’s determination under this section is final and not subject to appeal if the employing unit does not request a review determination in accordance with § 8–604 of this subtitle within 30 days after the notice is sent to the employing unit.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-614" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <level label="1">
        <text>In this section the following terms have the meanings indicated.</text>
      </level>
      <level label="2">
        <text>“Knowingly” means having actual knowledge or acting with deliberate ignorance or reckless disregard for the prohibition involved.</text>
      </level>
      <level label="3">
        <text>“Person” means, as defined in § 7701(a)(1) of the Internal Revenue Code of 1986, an individual, trust, estate, partnership, association, company, or corporation.</text>
      </level>
      <level label="4">
        <text>“Trade or business” includes the employer’s workforce.</text>
      </level>
      <level label="5">
        <text>“Violates or attempts to violate” includes intent to evade, misrepresentation, or willful nondisclosure.</text>
      </level>
    </level>
    <level label="b">
      <text>If, following a transfer of experience, the Secretary determines that the transfer of trade or business occurred primarily or solely to obtain a reduced liability for contributions:</text>
      <level label="1">
        <text>the experience rating accounts of the employing units involved shall be combined into a single account and a single rate assigned to the account; and</text>
      </level>
      <level label="2">
        <text>the employing units shall be subject to the penalties set forth in this section.</text>
      </level>
    </level>
    <level label="c">
      <text>If an employing unit knowingly violates or attempts to violate any provision of this subtitle related to determining the assignment of a contribution rate, the employing unit shall be subject to the following penalties:</text>
      <level label="1">
        <text>the employing unit shall be assigned the highest rate assignable under this subtitle for the rate year during which the violation or attempted violation occurred and the 3 rate years immediately following this rate year; or</text>
      </level>
      <level label="2">
        <text>if the employing unit is already assigned the highest rate for any year, or if the amount of increase in the employing unit’s rate would be less than 2% for that year, then a penalty rate of contributions of 2% of taxable wages shall be imposed for that year.</text>
      </level>
    </level>
    <level label="d">
      <text>If a person, who is not an employing unit, violates, attempts to violate, or knowingly advises an employing unit in a manner that results in a violation of this subtitle, the person shall be subject to a civil money penalty of not more than $5,000.</text>
    </level>
    <level label="e">
      <text>The Secretary shall establish procedures to identify the transfer or acquisition of a trade or business for purposes of this section and § 8–613 of this subtitle.</text>
    </level>
    <level label="f">
      <text>An employing unit that knowingly violates or attempts to violate any provision of this subtitle is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 1 year or a fine not exceeding $10,000 or both.</text>
    </level>
    <level label="g">
      <text>A person, who is not an employing unit, who violates, or attempts to violate, or who knowingly advises an employing unit or a prospective employing unit in a manner that results in a violation of this subtitle, is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 1 year or a fine not exceeding $10,000 or both.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-616" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <text>A nonprofit organization or a governmental entity that has been determined to be an employing unit may make an election in accordance with this Part III.</text>
    </level>
    <level label="b">
      <level label="1">
        <text>Under an election, a nonprofit organization shall reimburse the Unemployment Insurance Fund for all regular and work sharing benefits and 50% of extended benefits that are:</text>
        <level label="i">
          <text>attributable to covered employment for the nonprofit organization; and</text>
        </level>
        <level label="ii">
          <text>paid to individuals for any week of unemployment that begins during the effective period of the election.</text>
        </level>
      </level>
      <level label="2">
        <text>If a claimant employed by a reimbursing nonprofit organization on a continuous part–time basis continues to be employed by the nonprofit organization while separated from other employment and is eligible for benefits because of that separation, the nonprofit organization may not be required to reimburse the Unemployment Insurance Fund for the benefits paid to the claimant because of that separation.</text>
      </level>
    </level>
    <level label="c">
      <text>Under an election, a governmental entity shall reimburse the Unemployment Insurance Fund for all regular, work sharing, and extended benefits that are:</text>
      <level label="1">
        <text>attributable to covered employment for the governmental entity; and</text>
      </level>
      <level label="2">
        <text>paid to individuals for any week of unemployment that begins during the effective period of the election.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-617" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <level label="1">
        <text>A nonprofit organization may make an election that is effective on the day on which the Secretary determines that the organization is an employing unit by submitting to the Secretary a written notice of the election not later than 30 days after the determination.</text>
      </level>
      <level label="2">
        <text>A nonprofit organization that makes an election under this subsection shall continue to be liable for reimbursement payments:</text>
        <level label="i">
          <text>for at least 1 year; and</text>
        </level>
        <level label="ii">
          <text>until it submits a termination of the election under subsection (b) of this section.</text>
        </level>
      </level>
      <level label="3">
        <text>After termination of an election a nonprofit organization shall continue to be liable for the amount of regular and work sharing benefits and 50% of extended benefits that are attributable to base period wages paid during the period of its election.</text>
      </level>
    </level>
    <level label="b">
      <text>To terminate an election under this section, an employer shall submit to the Secretary a written notice of termination at least 30 days before the beginning of the calendar year for which the termination first shall be effective.</text>
    </level>
    <level label="c">
      <level label="1">
        <text>A nonprofit organization that has been paying contributions may make an election by submitting to the Secretary a written notice of the election at least 30 days before the beginning of a calendar year.</text>
      </level>
      <level label="2">
        <text>A nonprofit organization that makes an election under this subsection shall continue to be liable for reimbursement payments:</text>
        <level label="i">
          <text>for at least 2 calendar years; and</text>
        </level>
        <level label="ii">
          <text>until it submits a termination of the election under paragraph (3) of this subsection.</text>
        </level>
      </level>
      <level label="3">
        <text>To terminate an election under this section, a nonprofit organization shall submit to the Secretary a written notice of termination at least 30 days before the beginning of the calendar year for which the termination first shall be effective.</text>
      </level>
    </level>
    <level label="d">
      <text>The earned rating record of a nonprofit organization that elects to make reimbursement payments shall continue to be charged for regular and work sharing benefits and 50% of extended benefits that are attributable to base period wages paid during the period in which it paid contributions.</text>
    </level>
    <level label="e">
      <text>The Secretary:</text>
      <level label="1">
        <text>for good cause may extend the period within which a nonprofit organization may submit a notice of election or notice of termination of election; and</text>
      </level>
      <level label="2">
        <text>may allow an election to be retroactive.</text>
      </level>
    </level>
    <level label="f">
      <text>In accordance with regulations adopted to carry out this title, the Secretary shall notify each nonprofit organization of any determination that the Secretary makes about:</text>
      <level label="1">
        <text>its status as an employing unit; or</text>
      </level>
      <level label="2">
        <text>the effective date of an election or termination of election.</text>
      </level>
    </level>
    <level label="g">
      <text>A determination by the Secretary under subsection (f) of this section is final and not subject to appeal unless, within 30 days after the determination is sent to the employer, a nonprofit organization requests a review determination in accordance with § 8–604 of this subtitle.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-618" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <text>This section applies to each nonprofit organization that makes an election.</text>
    </level>
    <level label="b">
      <text>Within 30 days after the effective date of an election, a nonprofit organization, as collateral:</text>
      <level label="1">
        <text>shall execute and submit to the Secretary a surety bond that the Secretary approves; or</text>
      </level>
      <level label="2">
        <text>subject to the approval of the Secretary, shall deposit with the Secretary an irrevocable letter of credit, money, or security.</text>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>If a nonprofit organization has taxable wages for the preceding calendar year that equal or exceed 25 times the taxable wage base in effect for that calendar year, the amount of collateral required under this section shall equal 5.4% of the taxable wages paid by the nonprofit organization for covered employment for the 4 calendar quarters immediately preceding the most recent of the following:</text>
        <level label="i">
          <text>the effective date of the election;</text>
        </level>
        <level label="ii">
          <text>the biennial anniversary of the effective date of the election if the collateral is other than a bond; or</text>
        </level>
        <level label="iii">
          <text>the renewal date of a bond if the collateral is a bond.</text>
        </level>
      </level>
      <level label="2">
        <text>If a nonprofit organization has taxable wages for the preceding calendar year that are less than 25 times the taxable wage base in effect for that calendar year, the amount of collateral required under this section shall equal 2.7% of the taxable wages paid by the nonprofit organization for covered employment for the 4 calendar quarters immediately preceding the most recent of the following:</text>
        <level label="i">
          <text>the effective date of the election;</text>
        </level>
        <level label="ii">
          <text>the biennial anniversary of the effective date of the election if the collateral is other than a bond; or</text>
        </level>
        <level label="iii">
          <text>the renewal date of a bond if the security is a bond.</text>
        </level>
      </level>
      <level label="3">
        <text>If the nonprofit organization did not pay wages in all 4 calendar quarters used to calculate the amount of security, the Secretary shall determine the amount.</text>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <text>A bond submitted under this section shall be effective for at least 2 calendar years.</text>
      </level>
      <level label="2">
        <text>While an election is in effect:</text>
        <level label="i">
          <text>renewal of the bond is subject to approval by the Secretary; and</text>
        </level>
        <level label="ii">
          <text>the effective period of the bond shall be at least 2 years and may be longer if the Secretary so allows.</text>
        </level>
      </level>
    </level>
    <level label="e">
      <level label="1">
        <text>Subject to paragraph (2) of this subsection, the Secretary may require an adjustment in the amount of a bond that the Secretary already has approved, but the new amount may not be less than the average cost of benefits that are attributable to covered employment for the employing unit for the preceding 2 calendar years.</text>
      </level>
      <level label="2">
        <text>The amount of a bond after adjustment shall be the average of reimbursement payments that a nonprofit organization made in each of the 2 preceding calendar years, but the amount may not exceed the maximum rate of contribution under this subtitle times the taxable wage base of the nonprofit organization for the last calendar year.</text>
      </level>
      <level label="3">
        <text>If the Secretary requires an adjustment under this subsection, the Secretary shall mail notice of the required adjustment to the nonprofit organization at its last known address or otherwise deliver notice.</text>
      </level>
      <level label="4">
        <text>If the Secretary requires an increase in the amount of a bond, the nonprofit organization shall submit the adjusted bond to the Secretary within 30 days after the date that notice of the required adjustment was mailed or otherwise delivered to the nonprofit organization.</text>
      </level>
    </level>
    <level label="f">
      <text>If a nonprofit organization that is covered by a bond fails to pay the full amount of a reimbursement payment when due, together with any applicable interest and penalties required under this subtitle, the surety shall be liable on the bond to the extent of the bond as if the surety was the nonprofit organization.</text>
    </level>
    <level label="g">
      <level label="1">
        <text>The Secretary shall deposit money or other security submitted under this section in an escrow account.</text>
      </level>
      <level label="2">
        <text>When a nonprofit organization is no longer liable for reimbursement payments, the Secretary shall return to it the collateral other than a bond less any deduction allowed in this section.</text>
      </level>
    </level>
    <level label="h">
      <level label="1">
        <text>At any time, the Secretary may review the adequacy of the deposit of money or securities under this section.</text>
      </level>
      <level label="2">
        <text>If, as a result of a review, the Secretary determines that an adjustment is necessary, the Secretary shall:</text>
        <level label="i">
          <text>require the nonprofit organization to make an additional deposit within 30 days of a written notice of the determination of the Secretary; or</text>
        </level>
        <level label="ii">
          <text>return to the nonprofit organization that portion of the deposit that the Secretary no longer considers necessary.</text>
        </level>
      </level>
      <level label="3">
        <text>Disposition of income from securities held in escrow shall be governed by the applicable provisions of State law.</text>
      </level>
    </level>
    <level label="i">
      <level label="1">
        <text>The Secretary may make a deduction from an escrow account or sale of a security necessary to satisfy:</text>
        <level label="i">
          <text>a payment in lieu of contributions that is due and unpaid; and</text>
        </level>
        <level label="ii">
          <text>any applicable interest or penalty allowed under Part IV of this subtitle.</text>
        </level>
      </level>
      <level label="2">
        <text>Within 30 days after a deduction of money or sale of a security under this subsection, a nonprofit organization shall submit to the Secretary money or securities sufficient to return the escrow account to its level before the deduction.</text>
      </level>
      <level label="3">
        <text>Any cash remaining from the sale of securities shall be part of the escrow account of the nonprofit organization.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-619" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <level label="1">
        <text>Two or more employing units that have made an election may submit a joint application to the Secretary for establishment of a group account to share the cost of benefits that are attributable to covered employment for those employing units.</text>
      </level>
      <level label="2">
        <text>The application shall identify and authorize a group representative to act as the agent of the group.</text>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>On receipt of an application, the Secretary shall approve or disapprove the application.</text>
      </level>
      <level label="2">
        <text>On approval of an application, the Secretary shall:</text>
        <level label="i">
          <text>establish a group account for the group, effective on the first day of the calendar quarter in which the Secretary receives the application; and</text>
        </level>
        <level label="ii">
          <text>notify the group representative of the effective date of the account.</text>
        </level>
      </level>
      <level label="3">
        <text>A group account shall continue to be effective:</text>
        <level label="i">
          <text>for at least 1 year; and</text>
        </level>
        <level label="ii">
          <text>until terminated at the discretion of the Secretary or on application by the group.</text>
        </level>
      </level>
    </level>
    <level label="c">
      <text>On receipt of a bill that the Secretary sends to the group, each member of the group is liable for reimbursement payments in an amount whose ratio to total benefits that are attributable to covered employment for all members of the group is the same as the ratio that as total wages paid by that member has to total wages paid by all members of the group.</text>
    </level>
    <level label="d">
      <text>The Secretary may adopt regulations for:</text>
      <level label="1">
        <text>application for the establishment, maintenance, and termination of a group account;</text>
      </level>
      <level label="2">
        <text>addition of new members to a group account;</text>
      </level>
      <level label="3">
        <text>withdrawal of active members from a group account;</text>
      </level>
      <level label="4">
        <text>determination of the amounts that are payable under this section by each member of a group; and</text>
      </level>
      <level label="5">
        <text>manner and time of payments by a member of a group.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-620" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <level label="1">
        <text>Reimbursement payments shall be made in accordance with this section.</text>
      </level>
      <level label="2">
        <text>Unless there is an application for review and redetermination of a bill under § 8–621 of this subtitle, a nonprofit organization or governmental entity shall pay the bill under this section within 30 days after the Secretary mailed the bill to the last known address of the nonprofit organization or governmental entity or otherwise delivered the bill to it.</text>
      </level>
    </level>
    <level label="b">
      <text>If benefits paid to an individual are based on wages paid by 2 or more employing units, the amount payable by each employing unit under an election shall be an amount whose ratio to total benefits paid is the same as the ratio that total base period wages paid to the individual by that employing unit has to total base period wages paid by all base period employing units.</text>
    </level>
    <level label="c">
      <text>Except as provided in subsection (d) of this section, at the end of each calendar quarter or any other period set by the Secretary, the Secretary shall send:</text>
      <level label="1">
        <text>to each nonprofit organization that has made an election or if the Secretary has approved a group account under § 8–619 of this subtitle, to the group representative, a bill for all regular and work sharing benefits, and 50% of extended benefits paid during that period that are attributable to covered employment for that nonprofit organization; and</text>
      </level>
      <level label="2">
        <text>to each governmental entity that has made an election, a bill for all regular, work sharing, and extended benefits paid during that period that are attributable to covered employment for that governmental entity.</text>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <text>On request, the Secretary may allow a nonprofit organization or governmental entity that has made an election to make reimbursement payments as provided in this subsection.</text>
      </level>
      <level label="2">
        <text>If the Secretary approves a request, the method of payment shall become effective on approval.</text>
      </level>
      <level label="3">
        <text>At the end of each calendar quarter or other period set by the Secretary, the Secretary shall mail to a nonprofit organization or governmental entity at its last known address or otherwise deliver to it:</text>
        <level label="i">
          <text>a bill for a percentage of its total payroll for the immediately preceding calendar year as determined by the Secretary, based each year on the average cost of benefits that are attributable to covered employment for the nonprofit organization or governmental entity during the immediately preceding calendar year; or</text>
        </level>
        <level label="ii">
          <text>if the nonprofit organization or governmental entity did not pay wages during the 4 calendar quarters of the preceding calendar year, a bill for a percentage of its payroll during that year as determined by the Secretary.</text>
        </level>
      </level>
      <level label="4">
        <text>At the end of each calendar year:</text>
        <level label="i">
          <text>the Secretary may modify the periodic percentage of payroll payable under this subsection for the upcoming year to minimize excess or insufficient payments;</text>
        </level>
        <level label="ii">
          <text>the Secretary shall determine the difference between payments made by a nonprofit organization or governmental entity and the amount it is required to reimburse to the Unemployment Insurance Fund under § 8–616 of this subtitle; and</text>
        </level>
        <level label="iii">
          <text>if the Unemployment Insurance Fund has not been reimbursed fully, the Secretary shall mail to the nonprofit organization or governmental entity at its last known address or otherwise deliver to it a bill for the difference and require payment in accordance with subsection (a)(2) of this section.</text>
        </level>
      </level>
      <level label="5">
        <text>If the total payments for a calendar year exceed the amount required to be reimbursed, the Secretary may:</text>
        <level label="i">
          <text>refund all or part of the excess from the Unemployment Insurance Fund; or</text>
        </level>
        <level label="ii">
          <text>retain all or part of the excess in the Unemployment Insurance Fund as part of the payments that may be required for the next calendar year.</text>
        </level>
      </level>
    </level>
    <level label="e">
      <text>An employing unit may not deduct, wholly or partly, any payment made under this subtitle from the compensation of individuals in the employ of the nonprofit organization or governmental entity.</text>
    </level>
    <level label="f">
      <level label="1">
        <text>Except as provided in paragraph (2) of this subsection, if the Secretary recovers benefits charged to a nonprofit organization or governmental entity under § 8–809 of this title, the Secretary shall remove those charges from the account of the nonprofit organization or governmental entity.</text>
      </level>
      <level label="2">
        <level label="i">
          <text>The Secretary may not remove a benefit charge recovered by the Secretary under § 8–809 of this title from the account of a nonprofit organization or governmental entity if:</text>
          <level label="1">
            <text>the benefit was paid as a direct or indirect result of the failure of the nonprofit organization or governmental entity, either directly or through an agent, to provide timely or adequate information relating to a claim for benefits in response to a request for information made by the Secretary under this title or regulations adopted to carry out this title; and</text>
          </level>
          <level label="2">
            <text>the nonprofit organization or governmental entity has not demonstrated good cause for failing to provide timely or adequate information.</text>
          </level>
        </level>
        <level label="ii">
          <text>In determining whether the Secretary is prohibited from removing a benefit charge under subparagraph (i) of this paragraph:</text>
          <level label="1">
            <text>the nonprofit organization or governmental entity, either directly or through an agent, must raise the issue of good cause in writing for the issue to be considered; and</text>
          </level>
          <level label="2">
            <text>the nonprofit organization or governmental entity, either directly or through an agent, has the burden of proving there was good cause for failing to provide timely or adequate information.</text>
          </level>
        </level>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-621" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <text>A bill from the Secretary under § 8–620 of this subtitle is final and not subject to appeal for a nonprofit organization or governmental entity unless it requests a review determination in accordance with § 8–604 of this subtitle within 30 days after the bill was sent to the nonprofit organization or governmental entity.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-622" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <level label="1">
        <text>If a nonprofit organization fails to file a bond or make a deposit of money or securities in accordance with § 8–618 of this subtitle, the Secretary may terminate the election.</text>
      </level>
      <level label="2">
        <text>A termination under paragraph (1) of this subsection shall continue for at least 1 year beginning with the first day of the calendar quarter in which the termination becomes effective.</text>
      </level>
      <level label="3">
        <text>For good cause, the Secretary may extend the period for submitting collateral for not more than 120 days.</text>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>If a nonprofit organization is delinquent in making reimbursement payments, the Secretary may terminate the election as of the next January 1.</text>
      </level>
      <level label="2">
        <text>A termination under this subsection shall be effective for 2 calendar years.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-625" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <text>Each employer shall keep employment records that are accurate and contain information that the Secretary or Board of Appeals requires.</text>
    </level>
    <level label="b">
      <text>The Secretary or Board of Appeals may inspect and copy at any reasonable time and as often as necessary:</text>
      <level label="1">
        <text>any record that an employer is required to keep under this section; and</text>
      </level>
      <level label="2">
        <text>cash disbursement journals, check registers, tax returns, and other documents that corroborate or supplement those records.</text>
      </level>
    </level>
    <level label="c">
      <text>As necessary for the effective administration of this title, the Secretary or Board of Appeals may require that:</text>
      <level label="1">
        <text>an employer submit any report with respect to individuals it employs; and</text>
      </level>
      <level label="2">
        <text>the report be made under oath.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-626" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <text>For each calendar quarter, each employing unit shall submit to the Secretary a contribution and employment report on or before the date that the Secretary sets.</text>
    </level>
    <level label="b">
      <text>An employing unit shall include in a contribution and employment report information that the Secretary requires.</text>
    </level>
    <level label="c">
      <level label="1">
        <text>An employing unit that fails to submit a contribution and employment report under this section is subject to a penalty of $35 unless the Secretary waives the penalty for cause.</text>
      </level>
      <level label="2">
        <text>An employing unit that submits a check or other negotiable instrument in payment of any penalty under this subsection which is returned for insufficient funds is subject to an additional penalty of $25.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-626.1" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <text>In this section, “date of employment” means the date on which an employee commences working for an employing unit.</text>
    </level>
    <level label="b">
      <text>Except as provided in subsection (c) of this section, within 20 days of an employee’s beginning employment, the employee’s employing unit shall submit to the Secretary:</text>
      <level label="1">
        <text>the Social Security number of the employee;</text>
      </level>
      <level label="2">
        <text>the name of the employee;</text>
      </level>
      <level label="3">
        <text>the address of the employee;</text>
      </level>
      <level label="4">
        <text>the date of employment;</text>
      </level>
      <level label="5">
        <text>the employing unit’s name and address;</text>
      </level>
      <level label="6">
        <text>the employee’s starting wage;</text>
      </level>
      <level label="7">
        <text>whether the employee has health insurance provided by the employing unit;</text>
      </level>
      <level label="8">
        <text>the federal employer identification number of the employing unit; and</text>
      </level>
      <level label="9">
        <text>the State unemployment insurance account number of the employing unit.</text>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>The employing unit shall report the required information:</text>
        <level label="i">
          <text>by mail;</text>
        </level>
        <level label="ii">
          <text>magnetically or electronically; or</text>
        </level>
        <level label="iii">
          <text>by other means as determined by the Secretary.</text>
        </level>
      </level>
      <level label="2">
        <text>If an employing unit chooses to transmit data magnetically or electronically at a rate of twice per month, then the report must be submitted not less than 12 days or more than 16 days apart.</text>
      </level>
      <level label="3">
        <level label="i">
          <text>An employing unit that has employees in two or more states and that transmits reports magnetically or electronically may designate one state in which to transmit the report.</text>
        </level>
        <level label="ii">
          <text>An employing unit that chooses to transmit the data to another state shall provide the Secretary with the name of the state receiving the report.</text>
        </level>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <text>Any employing unit that fails to report as required:</text>
        <level label="i">
          <text>shall be given a written warning for the first violation; and</text>
        </level>
        <level label="ii">
          <text>shall be subject to a civil penalty of $20 for each month in which a subsequent violation occurs, or $500 if the failure is the result of a conspiracy between the employer and the employee to not supply the required report or to supply a false or incomplete report, unless the Secretary waives the penalty for cause.</text>
        </level>
      </level>
      <level label="2">
        <text>All violations occurring in a single month to the same employing unit shall be considered a single violation.</text>
      </level>
    </level>
    <level label="e">
      <text>An assessment under this section is final unless, within 15 days after the mailing of the assessment, an employing unit applies to the Secretary for a hearing. The Secretary may forward the application to the Office of Administrative Hearings for adjudication.</text>
    </level>
    <level label="f">
      <text>The Department of Human Services shall reimburse the Secretary for all costs incurred to carry out this section.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-627" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <level label="1">
        <text>Except as provided in subsections (b) and (c) of this section, on request of the Secretary, an employing unit shall provide to the Secretary a report of the separation from employment of an individual.</text>
      </level>
      <level label="2">
        <text>An employing unit who submits a separation notice under this subsection shall:</text>
        <level label="i">
          <text>complete the notice on a form or in a manner that the Secretary requires; and</text>
        </level>
        <level label="ii">
          <text>submit the notice no later than the 8th calendar day after the day of the request.</text>
        </level>
      </level>
      <level label="3">
        <text>On request, an employing unit who submits a separation notice under this subsection also shall submit to the Secretary a report of the wages of any of its employees.</text>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>An employing unit shall submit to the Secretary a single notice for a group of employees if the employing unit lays off at least 25 employees for the same reason at or about the same time in a single establishment for a period that is permanent, indefinite, or expected to exceed 7 days.</text>
      </level>
      <level label="2">
        <text>A notice under this subsection shall:</text>
        <level label="i">
          <text>state the reason for the layoff; and</text>
        </level>
        <level label="ii">
          <text>list the name and Social Security number of each employee whom the layoff affects.</text>
        </level>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>An employing unit shall submit to the Secretary a single notice for a group of employees who become unemployed because of a labor dispute.</text>
      </level>
      <level label="2">
        <text>A notice under this subsection shall:</text>
        <level label="i">
          <text>state the existence of the labor dispute without any statement about the nature of the dispute; and</text>
        </level>
        <level label="ii">
          <text>list the name and Social Security number of each employee whom the labor dispute affects.</text>
        </level>
      </level>
    </level>
    <level label="d">
      <text>If the Secretary finds that the character or type of employment makes application of this section to a class of employers unreasonably onerous or impractical, the Secretary by regulation may exempt the class from the requirements of this section.</text>
    </level>
    <level label="e">
      <level label="1">
        <text>An employer that fails to submit a separation notice or report of wages under subsection (a) of this section is subject to a penalty of $15 for each notice unless the Secretary waives the penalty for cause.</text>
      </level>
      <level label="2">
        <text>An employer that submits a check or other negotiable instrument returned for insufficient funds in payment of any penalty under this subsection is subject to an additional penalty of $25.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-628" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <text>Except as provided in § 8–201.1 of this title, a contribution or reimbursement payment that is due and unpaid shall accrue interest at the rate of 1.5% per month or part of a month from the date on which it is due until the Secretary receives the contribution or payment in lieu of contributions and the interest.</text>
    </level>
    <level label="b">
      <text>Notwithstanding subsection (a) of this section, except as provided in § 8–201.1 of this title, for any calendar year in which Table F is applicable under § 8–612(d)(6) of this subtitle, a contribution or reimbursement payment that is due and unpaid shall accrue interest at the rate of 0.5% per month or part of a month from the date on which it is due until the Secretary receives the contribution or payment in lieu of contributions and the interest.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-629" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <text>If an employing unit fails to submit a contribution and employment report under § 8-626 of this subtitle, the Secretary:</text>
      <level label="1">
        <text>may assess the penalty imposed under that section; and</text>
      </level>
      <level label="2">
        <text>shall mail written notice of the assessment to the employer at the last known address of the employer or otherwise deliver the notice.</text>
      </level>
    </level>
    <level label="b">
      <text>If an employing unit fails to submit a separation notice under § 8-627 of this subtitle, the Secretary:</text>
      <level label="1">
        <text>may assess the penalty imposed under that section; and</text>
      </level>
      <level label="2">
        <text>shall mail written notice of the assessment to the employer at the last known address of the employer or otherwise deliver the notice.</text>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>If an employing unit submits a report for determination of the amount of contributions due under this title but fails to pay the contributions or interest, the Secretary:</text>
        <level label="i">
          <text>may assess the amount of contributions or interest due on the basis of the information in the report;</text>
        </level>
        <level label="ii">
          <text>shall mail written notice of the assessment to the employing unit at the last known address of the employing unit or otherwise deliver the notice; and</text>
        </level>
        <level label="iii">
          <text>notwithstanding subsection (f) of this section, may make an additional assessment if the report subsequently is found to be incorrect.</text>
        </level>
      </level>
      <level label="2">
        <text>If an employing unit under an election fails to make a reimbursement payment or pay interest on the payment, the Secretary:</text>
        <level label="i">
          <text>may assess the amount of the payment or interest due; and</text>
        </level>
        <level label="ii">
          <text>shall mail written notice of the assessment to the employing unit at the last known address of the employing unit or otherwise deliver the notice.</text>
        </level>
      </level>
      <level label="3">
        <text>Payments made by checks or other negotiable instruments returned for insufficient funds shall be considered a failure to pay contributions or reimbursements due under this subsection and are subject to an additional penalty of $25.</text>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <text>If an employing unit fails to submit a report under an election or for determination of the amount of contributions due on or before the date required by regulation, or if the Secretary determines that a report submitted by an employing unit is incorrect or insufficient, the Secretary shall require by written notice that the employing unit submit a correct and sufficient report.</text>
      </level>
      <level label="2">
        <text>An employing unit shall submit a correct and sufficient report within 10 days after the Secretary requires it.</text>
      </level>
      <level label="3">
        <text>If an employing unit fails to comply with paragraph (2) of this subsection, the Secretary shall:</text>
        <level label="i">
          <text>make an assessment on the basis of any information that the Secretary is able to obtain; and</text>
        </level>
        <level label="ii">
          <text>mail written notice of assessment to the employing unit at the last known address of the employing unit or otherwise deliver the notice.</text>
        </level>
      </level>
    </level>
    <level label="e">
      <level label="1">
        <text>Regardless of whether the time allowed under this title for submitting reports or contributions or making reimbursement payments has expired, if the Secretary believes that collection will be jeopardized by delay, the Secretary immediately may assess a contribution, reimbursement payment, or interest.</text>
      </level>
      <level label="2">
        <text>The Secretary shall mail written notice to an employing unit of an assessment under paragraph (1) of this subsection at the last known address of the employing unit or otherwise deliver the notice.</text>
      </level>
    </level>
    <level label="f">
      <level label="1">
        <text>An assessment under this section is final unless:</text>
        <level label="i">
          <text>within 30 days after the assessment was sent, an employing unit requests a review determination under § 8–604 of this subtitle; or</text>
        </level>
        <level label="ii">
          <text>on its own motion, the Board of Appeals grants a hearing to consider whether the contribution or interest should be reduced.</text>
        </level>
      </level>
      <level label="2">
        <text>After a hearing held under this subsection, the Board of Appeals shall:</text>
        <level label="i">
          <text>pass an order to affirm, modify, or set aside the assessment; and</text>
        </level>
        <level label="ii">
          <text>promptly give an employing unit written notice of its decision.</text>
        </level>
      </level>
      <level label="3">
        <text>Except in the case of a fraudulent report or in the case of a period for which a report under § 8–626 of this subtitle was not filed, a notice under this section shall be sent to the employer within 3 years of the last day of the period at issue in the notice.</text>
      </level>
    </level>
    <level label="g">
      <level label="1">
        <text>If an employing unit fails to pay an assessment under this section, the Secretary may file with the clerk of the circuit court of the county where the employing unit’s principal place of business is located and any other county a notice of lien that states:</text>
        <level label="i">
          <text>the name of the employing unit;</text>
        </level>
        <level label="ii">
          <text>the address of the employing unit;</text>
        </level>
        <level label="iii">
          <text>the amount of the assessment; and</text>
        </level>
        <level label="iv">
          <text>that the time for filing an appeal for judicial review has expired without an appeal having been taken.</text>
        </level>
      </level>
      <level label="2">
        <text>On the filing of a notice of a lien under paragraph (1) of this subsection, the clerk of the court shall:</text>
        <level label="i">
          <text>record and index the lien; and</text>
        </level>
        <level label="ii">
          <text>enter the lien in the judgment docket of the court.</text>
        </level>
      </level>
      <level label="3">
        <text>The docket entry shall include:</text>
        <level label="i">
          <text>the name of the person whose property is subject to the lien; and</text>
        </level>
        <level label="ii">
          <text>the amount and date of the lien.</text>
        </level>
      </level>
    </level>
    <level label="h">
      <level label="1">
        <text>On entry in the judgment docket of the information under subsection (e) of this section, the amount of the assessment, court costs, recording costs, and interest that continues to accrue on the assessment are a lien on the real and personal property of the employer against whom the assessment is made in the same manner and having the same force and effect as a judgment lien.</text>
      </level>
      <level label="2">
        <text>No property that an employer uses in connection with its business is exempt from the lien.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-630" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <text>If, after assessment, an employing unit fails to pay a contribution, reimbursement payment, or interest, the Secretary may collect the amount due by a civil action in the name of the State in the same manner as provided for the collection of taxes under Title 13, Subtitle 8, Part III of the Tax - General Article.</text>
    </level>
    <level label="b">
      <text>A civil action brought under this section:</text>
      <level label="1">
        <text>shall be heard by the court at the earliest possible date; and</text>
      </level>
      <level label="2">
        <text>except for petitions for judicial review under this title and cases arising under the workers’ compensation law of the State, shall be entitled to preference on the calendar of the court over all other civil actions.</text>
      </level>
    </level>
    <level label="c">
      <text>An employer adjudged in default shall pay the costs of the action for collection.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-631" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <text>The Secretary shall pay any interest and penalties collected under this Part IV of this subtitle into the Special Administrative Expense Fund.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-632" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <text>If an assessment has become final under § 8-629 of this subtitle and an employing unit refuses to pay contributions or make reimbursement payments covered by the assessment within 10 days after the Secretary sends written notice to the last known address of the employing unit by registered mail, a court may, on a complaint filed by the Secretary, enjoin the employing unit from operating until the contributions or reimbursement payments have been paid.</text>
    </level>
    <level label="b">
      <text>If an employing unit refuses to submit a report required under this title within 10 days after the Secretary sends written notice to the last known address of the employing unit by registered mail, on a complaint filed by the Secretary, a court may enjoin the employing unit from operating until the report has been submitted.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-633" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <text>A person who acquires the business, organization, trade, or a substantial part of the assets of an employing unit shall notify the Secretary in writing by certified mail, return receipt requested, at least 10 days before the acquisition.</text>
    </level>
    <level label="b">
      <text>If a person fails to give the notice required under subsection (a) of this section and if at the time of acquisition any contribution, reimbursement payment, or interest is due and unpaid by the previous employing unit:</text>
      <level label="1">
        <text>the acquisition shall be void as to the Secretary; and</text>
      </level>
      <level label="2">
        <text>the Secretary may proceed against the person for collection in the manner provided in this Part IV of this subtitle.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-634" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <text>If the assets of an employing unit are distributed under an order of any court under the laws of the State, including an adjudicated insolvency, assignment for the benefit of creditors, composition, or receivership, a contribution or reimbursement payment that is or will become due shall be paid in full prior to all other claims except taxes with which the assets shall be shared pro rata.</text>
    </level>
    <level label="b">
      <text>If an employer dies, an unpaid contribution or reimbursement payment shall be allowable against the estate of the employer as a preferred debt in accordance with § 13-801 of the Tax - General Article.</text>
    </level>
    <level label="c">
      <text>If an employing unit under the federal Bankruptcy Act is adjudicated bankrupt, has debts adjusted by composition, or has an extension proposal judicially confirmed, a contribution or payment in lieu of contributions that is or will become due shall be entitled to priority as a tax as provided under § 64(a) of that Act.</text>
    </level>
    <level label="d">
      <level label="1">
        <text>A court may not allow or approve a final act or report of an assignee, auditor, personal representative, receiver, or trustee or other fiduciary or officer engaged in administering the assets of an employing unit and acting under the authority or supervision of the court unless the Secretary has been given written notice at least 10 days before allowance or approval of the act or report.</text>
      </level>
      <level label="2">
        <text>On receipt of a notice under paragraph (1) of this subsection, the Secretary may file a claim or interpose an objection to the act or report.</text>
      </level>
    </level>
    <level label="e">
      <text>A corporation that does not pay a contribution, reimbursement payment, or interest is subject to forfeiture of its corporate charter in accordance with Title 3, Subtitle 5 of the Corporations and Associations Article.</text>
    </level>
    <level label="f">
      <text>The Secretary may collect a contribution, reimbursement payment, or interest that a corporation owes at the time of dissolution in accordance with §§ 3-407, 3-417, and 3-519 of the Corporations and Associations Article.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-635" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <text>If the Secretary determines that the best interests of the State will be served, the Secretary may:</text>
    <level label="1">
      <text>adjust, compromise, or settle any claim or judgment for a contribution, reimbursement payment, or interest assessed against an employing unit;</text>
    </level>
    <level label="2">
      <text>accept a lesser amount; or</text>
    </level>
    <level label="3">
      <text>issue a release of claim or satisfaction of judgment.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-638" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <level label="a">
      <text>An employer that has paid to the Secretary, wholly or partly, contributions or interest alleged to be due may submit to the Secretary an application for:</text>
      <level label="1">
        <text>an adjustment in connection with contributions then due; or</text>
      </level>
      <level label="2">
        <text>if an adjustment cannot be made, a refund.</text>
      </level>
    </level>
    <level label="b">
      <text>An employing unit that wishes to apply for an adjustment or refund shall apply within the later of:</text>
      <level label="1">
        <text>1 year from the date on which the payment was made; or</text>
      </level>
      <level label="2">
        <text>4 years from the last day of the calendar quarter for which the payment was made.</text>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>If the Secretary determines that the contested amount or any part of it was collected erroneously, the Secretary shall:</text>
        <level label="i">
          <text>allow the employing unit to make an adjustment without interest to the contribution then due by the employing unit; or</text>
        </level>
        <level label="ii">
          <text>if an adjustment cannot be made, refund the amount without interest.</text>
        </level>
      </level>
      <level label="2">
        <text>The Secretary shall refund a contribution that was collected erroneously from the Unemployment Insurance Fund and interest that was collected erroneously from the Special Administrative Expense Fund.</text>
      </level>
      <level label="3">
        <text>If an employing unit reported wages that have been included in the determination of an eligible claimant for benefits, the Secretary shall reduce any adjustment or refund by the amount of benefits received by the claimant that are chargeable to the employing unit.</text>
      </level>
    </level>
    <level label="d">
      <text>Within the time limitation for an application under subsection (b) of this section and in accordance with subsection (c) of this section, the Secretary, on the Secretary’s own initiative, may make an adjustment or grant a refund without interest.</text>
    </level>
    <level label="e">
      <level label="1">
        <text>If a claim for an adjustment or refund is rejected, the Secretary shall send a written notice of rejection to the employing unit.</text>
      </level>
      <level label="2">
        <text>The Secretary’s determination under paragraph (1) of this subsection is final and not subject to appeal if the employing unit does not request a review determination in accordance with § 8–604 of this subtitle within 30 days after the notice is sent to the employing unit.</text>
      </level>
    </level>
    <level label="f">
      <text>This title does not:</text>
      <level label="1">
        <text>authorize an adjustment or refund of money that was due under the law in effect at the time that the money was paid; or</text>
      </level>
      <level label="2">
        <text>prohibit a refund required under § 8–640 of this subtitle.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-639" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <text>If a final judgment is rendered in favor of an employer after judicial review of an appeal under § 8-602, § 8-629, or § 8-638 of this subtitle, the Secretary shall refund to the employer, as provided in § 8-638, the amount of contributions or interest found by a court to have been collected invalidly or illegally.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-640" title_number="8" title_name="Unemployment Insurance" subtitle_number="6" subtitle_name="Contributions">
    <text>In any year in which this title is not certified by the United States Secretary of Labor under § 3304 of the Internal Revenue Code, the Secretary shall refund money that was collected from an instrumentality of the United States for which Congress permits employment to be covered employment. The refund shall be made in the same manner and within the same time period as provided under § 8-638 of this subtitle.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-701" title_number="8" title_name="Unemployment Insurance" subtitle_number="7" subtitle_name="Reciprocal Arrangements">
    <level label="a">
      <text>Subject to subsections (b) and (c) of this section, the Secretary may enter into a reciprocal arrangement with an agency of another state or the federal government that is authorized to do so.</text>
    </level>
    <level label="b">
      <text>Under a reciprocal arrangement that the Secretary enters into under this section:</text>
      <level label="1">
        <text>services that an individual performs for a single employing unit for which services usually are performed in more than one state are considered to be performed entirely within:</text>
        <level label="i">
          <text>the state in which any part of the service is performed;</text>
        </level>
        <level label="ii">
          <text>the state in which the individual resides; or</text>
        </level>
        <level label="iii">
          <text>a state in which the employing unit maintains a place of business;</text>
        </level>
      </level>
      <level label="2">
        <text>if services are considered to be performed entirely within one state, the employing unit shall have an election in effect that is approved by the agency responsible for administration of its unemployment insurance law under which all services that the individual performs for the employing unit are deemed to be performed entirely within the state;</text>
      </level>
      <level label="3">
        <text>potential rights to benefits under this title may be the basis for payment of benefits under the law of another state or the federal government and potential rights to benefits under the law of another state or the federal government may be the basis for payment of benefits under this title;</text>
      </level>
      <level label="4">
        <text>for the purpose of Part IV of Subtitle 6 of this title, contributions are deemed to have been paid to the Unemployment Insurance Fund on the day on which they were made under federal law or the law of the other state; and</text>
      </level>
      <level label="5">
        <text>the Unemployment Insurance Fund shall be reimbursed for the amount of contributions made under federal law or the law of the other state plus interest that the Secretary considers to be fair and reasonable.</text>
      </level>
    </level>
    <level label="c">
      <text>The Secretary may not enter into an arrangement under subsection (a) of this section unless it includes a provision to reimburse:</text>
      <level label="1">
        <text>the Unemployment Insurance Fund for benefits that are based on services and wages that are subject to federal law or the law of another state; and</text>
      </level>
      <level label="2">
        <text>another state or the federal government from the Unemployment Insurance Fund for benefits it pays that are based on services and wages that are subject to this title.</text>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <text>In accordance with arrangements entered into under subsection (a) of this section, the Secretary may:</text>
        <level label="i">
          <text>use the Unemployment Insurance Fund to reimburse an agency of another state or the federal government; and</text>
        </level>
        <level label="ii">
          <text>receive from an agency of another state or the federal government reimbursements to the Unemployment Insurance Fund.</text>
        </level>
      </level>
      <level label="2">
        <text>Reimbursements made from the Unemployment Insurance Fund under this section shall be considered benefits for the purposes of this title.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-702" title_number="8" title_name="Unemployment Insurance" subtitle_number="7" subtitle_name="Reciprocal Arrangements">
    <text>Benefits paid in accordance with an arrangement entered into under § 8-701 of this subtitle shall be paid:</text>
    <level label="1">
      <text>under the provisions of this title;</text>
    </level>
    <level label="2">
      <text>under the provisions of the law of another state or the federal government; or</text>
    </level>
    <level label="3">
      <text>under any combination of provisions of this title or the law of another state or the federal government that may be agreed to be fair and reasonable to all affected interests.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-703" title_number="8" title_name="Unemployment Insurance" subtitle_number="7" subtitle_name="Reciprocal Arrangements">
    <text>The Secretary shall participate in an arrangement for payment of benefits that are based on a combination of covered employment and employment that is covered under the unemployment insurance law of another state if:</text>
    <level label="1">
      <text>the United States Secretary of Labor, in consultation with the agency responsible for administration of that law, approves the arrangement as reasonably calculated to ensure prompt and full payment of compensation in cases in which there is a combination of employments; and</text>
    </level>
    <level label="2">
      <text>the arrangement includes a provision to:</text>
      <level label="i">
        <text>apply a base period that is determined under the law of a single state;</text>
      </level>
      <level label="ii">
        <text>avoid duplication of wages in computation of benefits that are based on the employments;</text>
      </level>
      <level label="iii">
        <text>reimburse the Unemployment Insurance Fund for benefits that are based on employment that is covered under the unemployment insurance law of another state; and</text>
      </level>
      <level label="iv">
        <text>use the Unemployment Insurance Fund as the Secretary finds to be fair and reasonable to reimburse the fund of another state for benefits that are based on covered employment.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-704" title_number="8" title_name="Unemployment Insurance" subtitle_number="7" subtitle_name="Reciprocal Arrangements">
    <level label="a">
      <text>The General Assembly finds that cooperation among this State, other states, and appropriate federal agencies to exchange services and make available facilities and information will promote administration of this title and other federal and state unemployment insurance and public employment service laws.</text>
    </level>
    <level label="b">
      <text>As the Secretary considers appropriate or necessary to facilitate administration of this title or any federal or state unemployment insurance or public employment service law:</text>
      <level label="1">
        <text>the Secretary may conduct investigations, obtain and transmit information, make facilities and services available, and exercise any other power under this title; and</text>
      </level>
      <level label="2">
        <text>the Secretary may accept and use information, facilities, and services that an agency that administers another unemployment insurance or public employment service law makes available to this State.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-705" title_number="8" title_name="Unemployment Insurance" subtitle_number="7" subtitle_name="Reciprocal Arrangements">
    <text>To the extent permissible under federal law, the Secretary may enter into or cooperate in arrangements with a foreign government under which facilities and services provided under this title and facilities and services provided under the unemployment insurance law of the foreign government may be used to take claims and pay benefits under this title or the unemployment insurance law of the foreign government.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-801" title_number="8" title_name="Unemployment Insurance" subtitle_number="8" subtitle_name="Administration of Claims">
    <level label="a">
      <text>To be eligible for benefits, an individual who files a claim for benefits shall be unemployed.</text>
    </level>
    <level label="b">
      <text>An individual is considered to be unemployed in any week during which the individual:</text>
      <level label="1">
        <text>does not perform work for which wages are payable; or</text>
      </level>
      <level label="2">
        <text>performs less than full–time work for which wages payable are less than the weekly benefit amount that would be assigned to the individual plus allowances for dependents.</text>
      </level>
    </level>
    <level label="c">
      <text>Notwithstanding subsection (b)(2) of this section, a part–time worker is not considered to be unemployed if the part–time worker is working all hours for which the part–time worker is available.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-802" title_number="8" title_name="Unemployment Insurance" subtitle_number="8" subtitle_name="Administration of Claims">
    <text>An individual is eligible for benefits if, during the base period:</text>
    <level label="1">
      <text>the individual was paid wages of at least the lower quarterly wage amount in line 1 of the schedule of benefits in § 8-803 of this subtitle for covered employment during the calendar quarter in which the individual’s wages were highest; and</text>
    </level>
    <level label="2">
      <text>the individual was paid wages for covered employment that, during at least 2 calendar quarters combined, are at least 1.5 times the upper limit of the wages for the line in the schedule of benefits for which the individual qualifies.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-803" title_number="8" title_name="Unemployment Insurance" subtitle_number="8" subtitle_name="Administration of Claims">
    <level label="a">
      <level label="1">
        <text>To determine the weekly benefit amount to assign to a claimant in the schedule of benefits in subsection (b) of this section, the line in the schedule of benefits shall be located in which the high quarter wages in column (A) correspond to  wages that the claimant was paid for covered employment in the calendar quarter of the claimant’s base period in which those wages were highest.</text>
      </level>
      <level label="2">
        <text>The claimant shall be assigned:</text>
        <level label="i">
          <text>the weekly benefit amount in column (B) of the schedule for that line; or</text>
        </level>
        <level label="ii">
          <text>if the claimant is not eligible under § 8–802 of this subtitle for that weekly benefit amount but was paid wages to qualify in 1 of the next 6 lower lines of the schedule, the weekly benefit amount in the next lower line in column (B) of the schedule.</text>
        </level>
      </level>
    </level>
    <level label="b">
      <text>SCHEDULE OF BENEFITS </text>
      <text>Weekly       Minimum</text>
      <text>Benefit      Qualifying</text>
      <text>Line       High Quarter Wages             Amount        Wages</text>
      <level label="A">
        <level label="B">
          <level label="C" />
        </level>
      </level>
    </level>
    <level label="1">
      <text>$  1,176.01 to $  1,200.00      50.00           1,800.00</text>
    </level>
    <level label="2">
      <text>$  1,200.01 to $  1,224.00      51.00           1,836.00</text>
    </level>
    <level label="3">
      <text>$  1,224.01 to $  1,248.00      52.00           1,872.00</text>
    </level>
    <level label="4">
      <text>$  1,248.01 to $  1,272.00      53.00           1,908.00</text>
    </level>
    <level label="5">
      <text>$  1,272.01 to $  1,296.00      54.00           1,944.00</text>
    </level>
    <level label="6">
      <text>$  1,296.01 to $  1,320.00      55.00           1,980.00</text>
    </level>
    <level label="7">
      <text>$  1,320.01 to $  1,344.00      56.00           2,016.00</text>
    </level>
    <level label="8">
      <text>$  1,344.01 to $  1,368.00      57.00           2,052.00</text>
    </level>
    <level label="9">
      <text>$  1,368.01 to $  1,392.00      58.00           2,088.00</text>
    </level>
    <level label="10">
      <text>$  1,392.01 to $  1,416.00      59.00           2,124.00</text>
    </level>
    <level label="11">
      <text>$  1,416.01 to $  1,440.00      60.00           2,160.00</text>
    </level>
    <level label="12">
      <text>$  1,440.01 to $  1,464.00      61.00           2,196.00</text>
    </level>
    <level label="13">
      <text>$  1,464.01 to $  1,488.00      62.00           2,232.00</text>
    </level>
    <level label="14">
      <text>$  1,488.01 to $  1,512.00      63.00           2,268.00</text>
    </level>
    <level label="15">
      <text>$  1,512.01 to $  1,536.00      64.00           2,304.00</text>
    </level>
    <level label="16">
      <text>$  1,536.01 to $  1,560.00      65.00           2,340.00</text>
    </level>
    <level label="17">
      <text>$  1,560.01 to $  1,584.00      66.00           2,376.00</text>
    </level>
    <level label="18">
      <text>$  1,584.01 to $  1,608.00      67.00           2,412.00</text>
    </level>
    <level label="19">
      <text>$  1,608.01 to $  1,632.00      68.00           2,448.00</text>
    </level>
    <level label="20">
      <text>$  1,632.01 to $  1,656.00      69.00           2,484.00</text>
    </level>
    <level label="21">
      <text>$  1,656.01 to $  1,680.00      70.00           2,520.00</text>
    </level>
    <level label="22">
      <text>$  1,680.01 to $  1,704.00      71.00           2,556.00</text>
    </level>
    <level label="23">
      <text>$  1,704.01 to $  1,728.00      72.00           2,592.00</text>
    </level>
    <level label="24">
      <text>$  1,728.01 to $  1,752.00      73.00           2,628.00</text>
    </level>
    <level label="25">
      <text>$  1,752.01 to $  1,776.00      74.00           2,664.00</text>
    </level>
    <level label="26">
      <text>$  1,776.01 to $  1,800.00      75.00           2,700.00</text>
    </level>
    <level label="27">
      <text>$  1,800.01 to $  1,824.00      76.00           2,736.00</text>
    </level>
    <level label="28">
      <text>$  1,824.01 to $  1,848.00      77.00           2,772.00</text>
    </level>
    <level label="29">
      <text>$  1,848.01 to $  1,872.00      78.00           2,808.00</text>
    </level>
    <level label="30">
      <text>$  1,872.01 to $  1,896.00      79.00           2,844.00</text>
    </level>
    <level label="31">
      <text>$  1,896.01 to $  1,920.00      80.00           2,880.00</text>
    </level>
    <level label="32">
      <text>$  1,920.01 to $  1,944.00      81.00           2,916.00</text>
    </level>
    <level label="33">
      <text>$  1,944.01 to $  1,968.00      82.00           2,952.00</text>
    </level>
    <level label="34">
      <text>$  1,968.01 to $  1,992.00      83.00           2,988.00</text>
    </level>
    <level label="35">
      <text>$  1,992.01 to $  2,016.00      84.00           3,024.00</text>
    </level>
    <level label="36">
      <text>$  2,016.01 to $  2,040.00      85.00           3,060.00</text>
    </level>
    <level label="37">
      <text>$  2,040.01 to $  2,064.00      86.00           3,096.00</text>
    </level>
    <level label="38">
      <text>$  2,064.01 to $  2,088.00      87.00           3,132.00</text>
    </level>
    <level label="39">
      <text>$  2,088.01 to $  2,112.00      88.00           3,168.00</text>
    </level>
    <level label="40">
      <text>$  2,112.01 to $  2,136.00      89.00           3,204.00</text>
    </level>
    <level label="41">
      <text>$  2,136.01 to $  2,160.00      90.00           3,240.00</text>
    </level>
    <level label="42">
      <text>$  2,160.01 to $  2,184.00      91.00           3,276.00</text>
    </level>
    <level label="43">
      <text>$  2,184.01 to $  2,208.00      92.00           3,312.00</text>
    </level>
    <level label="44">
      <text>$  2,208.01 to $  2,232.00      93.00           3,348.00</text>
    </level>
    <level label="45">
      <text>$  2,232.01 to $  2,256.00      94.00           3,384.00</text>
    </level>
    <level label="46">
      <text>$  2,256.01 to $  2,280.00      95.00           3,420.00</text>
    </level>
    <level label="47">
      <text>$  2,280.01 to $  2,304.00      96.00           3,456.00</text>
    </level>
    <level label="48">
      <text>$  2,304.01 to $  2,328.00      97.00           3,492.00</text>
    </level>
    <level label="49">
      <text>$  2,328.01 to $  2,352.00      98.00           3,528.00</text>
    </level>
    <level label="50">
      <text>$  2,352.01 to $  2,376.00      99.00           3,564.00</text>
    </level>
    <level label="51">
      <text>$  2,376.01 to $  2,400.00      100.00       3,600.00</text>
    </level>
    <level label="52">
      <text>$  2,400.01 to $  2,424.00      101.00       3,636.00</text>
    </level>
    <level label="53">
      <text>$  2,424.01 to $  2,448.00      102.00       3,672.00</text>
    </level>
    <level label="54">
      <text>$  2,448.01 to $  2,472.00      103.00       3,708.00</text>
    </level>
    <level label="55">
      <text>$  2,472.01 to $  2,496.00      104.00       3,744.00</text>
    </level>
    <level label="56">
      <text>$  2,496.01 to $  2,520.00      105.00       3,780.00</text>
    </level>
    <level label="57">
      <text>$  2,520.01 to $  2,544.00      106.00       3,816.00</text>
    </level>
    <level label="58">
      <text>$  2,544.01 to $  2,568.00      107.00       3,852.00</text>
    </level>
    <level label="59">
      <text>$  2,568.01 to $  2,592.00      108.00       3,888.00</text>
    </level>
    <level label="60">
      <text>$  2,592.01 to $  2,616.00      109.00       3,924.00</text>
    </level>
    <level label="61">
      <text>$  2,616.01 to $  2,640.00      110.00       3,960.00</text>
    </level>
    <level label="62">
      <text>$  2,640.01 to $  2,664.00      111.00       3,996.00</text>
    </level>
    <level label="63">
      <text>$  2,664.01 to $  2,688.00      112.00       4,032.00</text>
    </level>
    <level label="64">
      <text>$  2,688.01 to $  2,712.00      113.00       4,068.00</text>
    </level>
    <level label="65">
      <text>$  2,712.01 to $  2,736.00      114.00       4,104.00</text>
    </level>
    <level label="66">
      <text>$  2,736.01 to $  2,760.00      115.00       4,140.00</text>
    </level>
    <level label="67">
      <text>$  2,760.01 to $  2,784.00      116.00       4,176.00</text>
    </level>
    <level label="68">
      <text>$  2,784.01 to $  2,808.00      117.00       4,212.00</text>
    </level>
    <level label="69">
      <text>$  2,808.01 to $  2,832.00      118.00       4,248.00</text>
    </level>
    <level label="70">
      <text>$  2,832.01 to $  2,856.00      119.00       4,284.00</text>
    </level>
    <level label="71">
      <text>$  2,856.01 to $  2,880.00      120.00       4,320.00</text>
    </level>
    <level label="72">
      <text>$  2,880.01 to $  2,904.00      121.00       4,356.00</text>
    </level>
    <level label="73">
      <text>$  2,904.01 to $  2,928.00      122.00       4,392.00</text>
    </level>
    <level label="74">
      <text>$  2,928.01 to $  2,952.00      123.00       4,428.00</text>
    </level>
    <level label="75">
      <text>$  2,952.01 to $  2,976.00      124.00       4,464.00</text>
    </level>
    <level label="76">
      <text>$  2,976.01 to $  3,000.00      125.00       4,500.00</text>
    </level>
    <level label="77">
      <text>$  3,000.01 to $  3,024.00      126.00       4,536.00</text>
    </level>
    <level label="78">
      <text>$  3,024.01 to $  3,048.00      127.00       4,572.00</text>
    </level>
    <level label="79">
      <text>$  3,048.01 to $  3,072.00      128.00       4,608.00</text>
    </level>
    <level label="80">
      <text>$  3,072.01 to $  3,096.00      129.00       4,644.00</text>
    </level>
    <level label="81">
      <text>$  3,096.01 to $  3,120.00      130.00       4,680.00</text>
    </level>
    <level label="82">
      <text>$  3,120.01 to $  3,144.00      131.00       4,716.00</text>
    </level>
    <level label="83">
      <text>$  3,144.01 to $  3,168.00      132.00       4,752.00</text>
    </level>
    <level label="84">
      <text>$  3,168.01 to $  3,192.00      133.00       4,788.00</text>
    </level>
    <level label="85">
      <text>$  3,192.01 to $  3,216.00      134.00       4,824.00</text>
    </level>
    <level label="86">
      <text>$  3,216.01 to $  3,240.00      135.00       4,860.00</text>
    </level>
    <level label="87">
      <text>$  3,240.01 to $  3,264.00      136.00       4,896.00</text>
    </level>
    <level label="88">
      <text>$  3,264.01 to $  3,288.00      137.00       4,932.00</text>
    </level>
    <level label="89">
      <text>$  3,288.01 to $  3,312.00      138.00       4,968.00</text>
    </level>
    <level label="90">
      <text>$  3,312.01 to $  3,336.00      139.00       5,004.00</text>
    </level>
    <level label="91">
      <text>$  3,336.01 to $  3,360.00      140.00       5,040.00</text>
    </level>
    <level label="92">
      <text>$  3,360.01 to $  3,384.00      141.00       5,076.00</text>
    </level>
    <level label="93">
      <text>$  3,384.01 to $  3,408.00      142.00       5,112.00</text>
    </level>
    <level label="94">
      <text>$  3,408.01 to $  3,432.00      143.00       5,148.00</text>
    </level>
    <level label="95">
      <text>$  3,432.01 to $  3,456.00      144.00       5,184.00</text>
    </level>
    <level label="96">
      <text>$  3,456.01 to $  3,480.00      145.00       5,220.00</text>
    </level>
    <level label="97">
      <text>$  3,480.01 to $  3,504.00      146.00       5,256.00</text>
    </level>
    <level label="98">
      <text>$  3,504.01 to $  3,528.00      147.00       5,292.00</text>
    </level>
    <level label="99">
      <text>$  3,528.01 to $  3,552.00      148.00       5,328.00</text>
    </level>
    <level label="100">
      <text>$  3,552.01 to $  3,576.00      149.00       5,364.00</text>
    </level>
    <level label="101">
      <text>$  3,576.01 to $  3,600.00      150.00       5,400.00</text>
    </level>
    <level label="102">
      <text>$  3,600.01 to $  3,624.00      151.00       5,436.00</text>
    </level>
    <level label="103">
      <text>$  3,624.01 to $  3,648.00      152.00       5,472.00</text>
    </level>
    <level label="104">
      <text>$  3,648.01 to $  3,672.00      153.00       5,508.00</text>
    </level>
    <level label="105">
      <text>$  3,672.01 to $  3,696.00      154.00       5,544.00</text>
    </level>
    <level label="106">
      <text>$  3,696.01 to $  3,720.00      155.00       5,580.00</text>
    </level>
    <level label="107">
      <text>$  3,720.01 to $  3,744.00      156.00       5,616.00</text>
    </level>
    <level label="108">
      <text>$  3,744.01 to $  3,768.00      157.00       5,652.00</text>
    </level>
    <level label="109">
      <text>$  3,768.01 to $  3,792.00      158.00       5,688.00</text>
    </level>
    <level label="110">
      <text>$  3,792.01 to $  3,816.00      159.00       5,724.00</text>
    </level>
    <level label="111">
      <text>$  3,816.01 to $  3,840.00      160.00       5,760.00</text>
    </level>
    <level label="112">
      <text>$  3,840.01 to $  3,864.00      161.00       5,796.00</text>
    </level>
    <level label="113">
      <text>$  3,864.01 to $  3,888.00      162.00       5,832.00</text>
    </level>
    <level label="114">
      <text>$  3,888.01 to $  3,912.00      163.00       5,868.00</text>
    </level>
    <level label="115">
      <text>$  3,912.01 to $  3,936.00      164.00       5,904.00</text>
    </level>
    <level label="116">
      <text>$  3,936.01 to $  3,960.00      165.00       5,940.00</text>
    </level>
    <level label="117">
      <text>$  3,960.01 to $  3,984.00      166.00       5,976.00</text>
    </level>
    <level label="118">
      <text>$  3,984.01 to $  4,008.00      167.00       6,012.00</text>
    </level>
    <level label="119">
      <text>$  4,008.01 to $  4,032.00      168.00       6,048.00</text>
    </level>
    <level label="120">
      <text>$  4,032.01 to $  4,056.00      169.00       6,084.00</text>
    </level>
    <level label="121">
      <text>$  4,056.01 to $  4,080.00      170.00       6,120.00</text>
    </level>
    <level label="122">
      <text>$  4,080.01 to $  4,104.00      171.00       6,156.00</text>
    </level>
    <level label="123">
      <text>$  4,104.01 to $  4,128.00      172.00       6,192.00</text>
    </level>
    <level label="124">
      <text>$  4,128.01 to $  4,152.00      173.00       6,228.00</text>
    </level>
    <level label="125">
      <text>$  4,152.01 to $  4,176.00      174.00       6,264.00</text>
    </level>
    <level label="126">
      <text>$  4,176.01 to $  4,200.00      175.00       6,300.00</text>
    </level>
    <level label="127">
      <text>$  4,200.01 to $  4,224.00      176.00       6,336.00</text>
    </level>
    <level label="128">
      <text>$  4,224.01 to $  4,248.00      177.00       6,372.00</text>
    </level>
    <level label="129">
      <text>$  4,248.01 to $  4,272.00      178.00       6,408.00</text>
    </level>
    <level label="130">
      <text>$  4,272.01 to $  4,296.00      179.00       6,444.00</text>
    </level>
    <level label="131">
      <text>$  4,296.01 to $  4,320.00      180.00       6,480.00</text>
    </level>
    <level label="132">
      <text>$  4,320.01 to $  4,344.00      181.00       6,516.00</text>
    </level>
    <level label="133">
      <text>$  4,344.01 to $  4,368.00      182.00       6,552.00</text>
    </level>
    <level label="134">
      <text>$  4,368.01 to $  4,392.00      183.00       6,588.00</text>
    </level>
    <level label="135">
      <text>$  4,392.01 to $  4,416.00      184.00       6,624.00</text>
    </level>
    <level label="136">
      <text>$  4,416.01 to $  4,440.00      185.00       6,660.00</text>
    </level>
    <level label="137">
      <text>$  4,440.01 to $  4,464.00      186.00       6,696.00</text>
    </level>
    <level label="138">
      <text>$  4,464.01 to $  4,488.00      187.00       6,732.00</text>
    </level>
    <level label="139">
      <text>$  4,488.01 to $  4,512.00      188.00       6,768.00</text>
    </level>
    <level label="140">
      <text>$  4,512.01 to $  4,536.00      189.00       6,804.00</text>
    </level>
    <level label="141">
      <text>$  4,536.01 to $  4,560.00      190.00       6,840.00</text>
    </level>
    <level label="142">
      <text>$  4,560.01 to $  4,584.00      191.00       6,876.00</text>
    </level>
    <level label="143">
      <text>$  4,584.01 to $  4,608.00      192.00       6,912.00</text>
    </level>
    <level label="144">
      <text>$  4,608.01 to $  4,632.00      193.00       6,948.00</text>
    </level>
    <level label="145">
      <text>$  4,632.01 to $  4,656.00      194.00       6,984.00</text>
    </level>
    <level label="146">
      <text>$  4,656.01 to $  4,680.00      195.00       7,020.00</text>
    </level>
    <level label="147">
      <text>$  4,680.01 to $  4,704.00      196.00       7,056.00</text>
    </level>
    <level label="148">
      <text>$  4,704.01 to $  4,728.00      197.00       7,092.00</text>
    </level>
    <level label="149">
      <text>$  4,728.01 to $  4,752.00      198.00       7,128.00</text>
    </level>
    <level label="150">
      <text>$  4,752.01 to $  4,776.00      199.00       7,164.00</text>
    </level>
    <level label="151">
      <text>$  4,776.01 to $  4,800.00      200.00       7,200.00</text>
    </level>
    <level label="152">
      <text>$  4,800.01 to $  4,824.00      201.00       7,236.00</text>
    </level>
    <level label="153">
      <text>$  4,824.01 to $  4,848.00      202.00       7,272.00</text>
    </level>
    <level label="154">
      <text>$  4,848.01 to $  4,872.00      203.00       7,308.00</text>
    </level>
    <level label="155">
      <text>$  4,872.01 to $  4,896.00      204.00       7,344.00</text>
    </level>
    <level label="156">
      <text>$  4,896.01 to $  4,920.00      205.00       7,380.00</text>
    </level>
    <level label="157">
      <text>$  4,920.01 to $  4,944.00      206.00       7,416.00</text>
    </level>
    <level label="158">
      <text>$  4,944.01 to $  4,968.00      207.00       7,452.00</text>
    </level>
    <level label="159">
      <text>$  4,968.01 to $  4,992.00      208.00       7,488.00</text>
    </level>
    <level label="160">
      <text>$  4,992.01 to $  5,016.00      209.00       7,524.00</text>
    </level>
    <level label="161">
      <text>$  5,016.01 to $  5,040.00      210.00       7,560.00</text>
    </level>
    <level label="162">
      <text>$  5,040.01 to $  5,064.00      211.00       7,596.00</text>
    </level>
    <level label="163">
      <text>$  5,064.01 to $  5,088.00      212.00       7,632.00</text>
    </level>
    <level label="164">
      <text>$  5,088.01 to $  5,112.00      213.00       7,668.00</text>
    </level>
    <level label="165">
      <text>$  5,112.01 to $  5,136.00      214.00       7,704.00</text>
    </level>
    <level label="166">
      <text>$  5,136.01 to $  5,160.00      215.00       7,740.00</text>
    </level>
    <level label="167">
      <text>$  5,160.01 to $  5,184.00      216.00       7,776.00</text>
    </level>
    <level label="168">
      <text>$  5,184.01 to $  5,208.00      217.00       7,812.00</text>
    </level>
    <level label="169">
      <text>$  5,208.01 to $  5,232.00      218.00       7,848.00</text>
    </level>
    <level label="170">
      <text>$  5,232.01 to $  5,256.00      219.00       7,884.00</text>
    </level>
    <level label="171">
      <text>$  5,256.01 to $  5,280.00      220.00       7,920.00</text>
    </level>
    <level label="172">
      <text>$  5,280.01 to $  5,304.00      221.00       7,956.00</text>
    </level>
    <level label="173">
      <text>$  5,304.01 to $  5,328.00      222.00       7,992.00</text>
    </level>
    <level label="174">
      <text>$  5,328.01 to $  5,352.00      223.00       8,028.00</text>
    </level>
    <level label="175">
      <text>$  5,352.01 to $  5,376.00      224.00       8,064.00</text>
    </level>
    <level label="176">
      <text>$  5,376.01 to $  5,400.00      225.00       8,100.00</text>
    </level>
    <level label="177">
      <text>$  5,400.01 to $  5,424.00      226.00       8,136.00</text>
    </level>
    <level label="178">
      <text>$  5,424.01 to $  5,448.00      227.00       8,172.00</text>
    </level>
    <level label="179">
      <text>$  5,448.01 to $  5,472.00      228.00       8,208.00</text>
    </level>
    <level label="180">
      <text>$  5,472.01 to $  5,496.00      229.00       8,244.00</text>
    </level>
    <level label="181">
      <text>$  5,496.01 to $  5,520.00      230.00       8,280.00</text>
    </level>
    <level label="182">
      <text>$  5,520.01 to $  5,544.00      231.00       8,316.00</text>
    </level>
    <level label="183">
      <text>$  5,544.01 to $  5,568.00      232.00       8,352.00</text>
    </level>
    <level label="184">
      <text>$  5,568.01 to $  5,592.00      233.00       8,388.00</text>
    </level>
    <level label="185">
      <text>$  5,592.01 to $  5,616.00      234.00       8,424.00</text>
    </level>
    <level label="186">
      <text>$  5,616.01 to $  5,640.00      235.00       8,460.00</text>
    </level>
    <level label="187">
      <text>$  5,640.01 to $  5,664.00      236.00       8,496.00</text>
    </level>
    <level label="188">
      <text>$  5,664.01 to $  5,688.00      237.00       8,532.00</text>
    </level>
    <level label="189">
      <text>$  5,688.01 to $  5,712.00      238.00       8,568.00</text>
    </level>
    <level label="190">
      <text>$  5,712.01 to $  5,736.00      239.00       8,604.00</text>
    </level>
    <level label="191">
      <text>$  5,736.01 to $  5,760.00      240.00       8,640.00</text>
    </level>
    <level label="192">
      <text>$  5,760.01 to $  5,784.00      241.00       8,676.00</text>
    </level>
    <level label="193">
      <text>$  5,784.01 to $  5,808.00      242.00       8,712.00</text>
    </level>
    <level label="194">
      <text>$  5,808.01 to $  5,832.00      243.00       8,748.00</text>
    </level>
    <level label="195">
      <text>$  5,832.01 to $  5,856.00      244.00       8,784.00</text>
    </level>
    <level label="196">
      <text>$  5,856.01 to $  5,880.00      245.00       8,820.00</text>
    </level>
    <level label="197">
      <text>$  5,880.01 to $  5,904.00      246.00       8,856.00</text>
    </level>
    <level label="198">
      <text>$  5,904.01 to $  5,928.00      247.00       8,892.00</text>
    </level>
    <level label="199">
      <text>$  5,928.01 to $  5,952.00      248.00       8,928.00</text>
    </level>
    <level label="200">
      <text>$  5,952.01 to $  5,976.00      249.00       8,964.00</text>
    </level>
    <level label="201">
      <text>$  5,976.01 to $  6,000.00      250.00       9,000.00</text>
    </level>
    <level label="202">
      <text>$  6,000.01 to $  6,024.00      251.00       9,036.00</text>
    </level>
    <level label="203">
      <text>$  6,024.01 to $  6,048.00      252.00       9,072.00</text>
    </level>
    <level label="204">
      <text>$  6,048.01 to $  6,072.00      253.00       9,108.00</text>
    </level>
    <level label="205">
      <text>$  6,072.01 to $  6,096.00      254.00       9,144.00</text>
    </level>
    <level label="206">
      <text>$  6,096.01 to $  6,120.00      255.00       9,180.00</text>
    </level>
    <level label="207">
      <text>$  6,120.01 to $  6,144.00      256.00       9,216.00</text>
    </level>
    <level label="208">
      <text>$  6,144.01 to $  6,168.00      257.00       9,252.00</text>
    </level>
    <level label="209">
      <text>$  6,168.01 to $  6,192.00      258.00       9,288.00</text>
    </level>
    <level label="210">
      <text>$  6,192.01 to $  6,216.00      259.00       9,324.00</text>
    </level>
    <level label="211">
      <text>$  6,216.01 to $  6,240.00      260.00       9,360.00</text>
    </level>
    <level label="212">
      <text>$  6,240.01 to $  6,264.00      261.00       9,396.00</text>
    </level>
    <level label="213">
      <text>$  6,264.01 to $  6,288.00      262.00       9,432.00</text>
    </level>
    <level label="214">
      <text>$  6,288.01 to $  6,312.00      263.00       9,468.00</text>
    </level>
    <level label="215">
      <text>$  6,312.01 to $  6,336.00      264.00       9,504.00</text>
    </level>
    <level label="216">
      <text>$  6,336.01 to $  6,360.00      265.00       9,540.00</text>
    </level>
    <level label="217">
      <text>$  6,360.01 to $  6,384.00      266.00       9,576.00</text>
    </level>
    <level label="218">
      <text>$  6,384.01 to $  6,408.00      267.00       9,612.00</text>
    </level>
    <level label="219">
      <text>$  6,408.01 to $  6,432.00      268.00       9,648.00</text>
    </level>
    <level label="220">
      <text>$  6,432.01 to $  6,456.00      269.00       9,684.00</text>
    </level>
    <level label="221">
      <text>$  6,456.01 to $  6,480.00      270.00       9,720.00</text>
    </level>
    <level label="222">
      <text>$  6,480.01 to $  6,504.00      271.00       9,756.00</text>
    </level>
    <level label="223">
      <text>$  6,504.01 to $  6,528.00      272.00       9,792.00</text>
    </level>
    <level label="224">
      <text>$  6,528.01 to $  6,552.00      273.00       9,828.00</text>
    </level>
    <level label="225">
      <text>$  6,552.01 to $  6,576.00      274.00       9,864.00</text>
    </level>
    <level label="226">
      <text>$  6,576.01 to $  6,600.00      275.00       9,900.00</text>
    </level>
    <level label="227">
      <text>$  6,600.01 to $  6,624.00      276.00       9,936.00</text>
    </level>
    <level label="228">
      <text>$  6,624.01 to $  6,648.00      277.00       9,972.00</text>
    </level>
    <level label="229">
      <text>$  6,648.01 to $  6,672.00      278.00       10,008.00</text>
    </level>
    <level label="230">
      <text>$  6,672.01 to $  6,696.00      279.00       10,044.00</text>
    </level>
    <level label="231">
      <text>$  6,696.01 to $  6,720.00      280.00       10,080.00</text>
    </level>
    <level label="232">
      <text>$  6,720.01 to $  6,744.00      281.00       10,116.00</text>
    </level>
    <level label="233">
      <text>$  6,744.01 to $  6,768.00      282.00       10,152.00</text>
    </level>
    <level label="234">
      <text>$  6,768.01 to $  6,792.00      283.00       10,188.00</text>
    </level>
    <level label="235">
      <text>$  6,792.01 to $  6,816.00      284.00       10,224.00</text>
    </level>
    <level label="236">
      <text>$  6,816.01 to $  6,840.00      285.00       10,260.00</text>
    </level>
    <level label="237">
      <text>$  6,840.01 to $  6,864.00      286.00       10,296.00</text>
    </level>
    <level label="238">
      <text>$  6,864.01 to $  6,888.00      287.00       10,332.00</text>
    </level>
    <level label="239">
      <text>$  6,888.01 to $  6,912.00      288.00       10,368.00</text>
    </level>
    <level label="240">
      <text>$  6,912.01 to $  6,936.00      289.00       10,404.00</text>
    </level>
    <level label="241">
      <text>$  6,936.01 to $  6,960.00      290.00       10,440.00</text>
    </level>
    <level label="242">
      <text>$  6,960.01 to $  6,984.00      291.00       10,476.00</text>
    </level>
    <level label="243">
      <text>$  6,984.01 to $  7,008.00      292.00       10,512.00</text>
    </level>
    <level label="244">
      <text>$  7,008.01 to $  7,032.00      293.00       10,548.00</text>
    </level>
    <level label="245">
      <text>$  7,032.01 to $  7,056.00      294.00       10,584.00</text>
    </level>
    <level label="246">
      <text>$  7,056.01 to $  7,080.00      295.00       10,620.00</text>
    </level>
    <level label="247">
      <text>$  7,080.01 to $  7,104.00      296.00       10,656.00</text>
    </level>
    <level label="248">
      <text>$  7,104.01 to $  7,128.00      297.00       10,692.00</text>
    </level>
    <level label="249">
      <text>$  7,128.01 to $  7,152.00      298.00       10,728.00</text>
    </level>
    <level label="250">
      <text>$  7,152.01 to $  7,176.00      299.00       10,764.00</text>
    </level>
    <level label="251">
      <text>$  7,176.01 to $  7,200.00      300.00       10,800.00</text>
    </level>
    <level label="252">
      <text>$  7,200.01 to $  7,224.00      301.00       10,836.00</text>
    </level>
    <level label="253">
      <text>$  7,224.01 to $  7,248.00      302.00       10,872.00</text>
    </level>
    <level label="254">
      <text>$  7,248.01 to $  7,272.00      303.00       10,908.00</text>
    </level>
    <level label="255">
      <text>$  7,272.01 to $  7,296.00      304.00       10,944.00</text>
    </level>
    <level label="256">
      <text>$  7,296.01 to $  7,320.00      305.00       10,980.00</text>
    </level>
    <level label="257">
      <text>$  7,320.01 to $  7,344.00      306.00       11,016.00</text>
    </level>
    <level label="258">
      <text>$  7,344.01 to $  7,368.00      307.00       11,052.00</text>
    </level>
    <level label="259">
      <text>$  7,368.01 to $  7,392.00      308.00       11,088.00</text>
    </level>
    <level label="260">
      <text>$  7,392.01 to $  7,416.00      309.00       11,124.00</text>
    </level>
    <level label="261">
      <text>$  7,416.01 to $  7,440.00      310.00       11,160.00</text>
    </level>
    <level label="262">
      <text>$  7,440.01 to $  7,464.00      311.00       11,196.00</text>
    </level>
    <level label="263">
      <text>$  7,464.01 to $  7,488.00      312.00       11,232.00</text>
    </level>
    <level label="264">
      <text>$  7,488.01 to $  7,512.00      313.00       11,268.00</text>
    </level>
    <level label="265">
      <text>$  7,512.01 to $  7,536.00      314.00       11,304.00</text>
    </level>
    <level label="266">
      <text>$  7,536.01 to $  7,560.00      315.00       11,340.00</text>
    </level>
    <level label="267">
      <text>$  7,560.01 to $  7,584.00      316.00       11,376.00</text>
    </level>
    <level label="268">
      <text>$  7,584.01 to $  7,608.00      317.00       11,412.00</text>
    </level>
    <level label="269">
      <text>$  7,608.01 to $  7,632.00      318.00       11,448.00</text>
    </level>
    <level label="270">
      <text>$  7,632.01 to $  7,656.00      319.00       11,484.00</text>
    </level>
    <level label="271">
      <text>$  7,656.01 to $  7,680.00      320.00       11,520.00</text>
    </level>
    <level label="272">
      <text>$  7,680.01 to $  7,704.00      321.00       11,556.00</text>
    </level>
    <level label="273">
      <text>$  7,704.01 to $  7,728.00      322.00       11,592.00</text>
    </level>
    <level label="274">
      <text>$  7,728.01 to $  7,752.00      323.00       11,628.00</text>
    </level>
    <level label="275">
      <text>$  7,752.01 to $  7,776.00      324.00       11,664.00</text>
    </level>
    <level label="276">
      <text>$  7,776.01 to $  7,800.00      325.00       11,700.00</text>
    </level>
    <level label="277">
      <text>$  7,800.01 to $  7,824.00      326.00       11,736.00</text>
    </level>
    <level label="278">
      <text>$  7,824.01 to $  7,848.00      327.00       11,772.00</text>
    </level>
    <level label="279">
      <text>$  7,848.01 to $  7,872.00      328.00       11,808.00</text>
    </level>
    <level label="280">
      <text>$  7,872.01 to $  7,896.00      329.00       11,844.00</text>
    </level>
    <level label="281">
      <text>$  7,896.01 to $  7,920.00      330.00       11,880.00</text>
    </level>
    <level label="282">
      <text>$  7,920.01 to $  7,944.00      331.00       11,916.00</text>
    </level>
    <level label="283">
      <text>$  7,944.01 to $  7,968.00      332.00       11,952.00</text>
    </level>
    <level label="284">
      <text>$  7,968.01 to $  7,992.00      333.00       11,988.00</text>
    </level>
    <level label="285">
      <text>$  7,992.01 to $  8,016.00      334.00       12,024.00</text>
    </level>
    <level label="286">
      <text>$  8,016.01 to $  8,040.00      335.00       12,060.00</text>
    </level>
    <level label="287">
      <text>$  8,040.01 to $  8,064.00      336.00       12,096.00</text>
    </level>
    <level label="288">
      <text>$  8,064.01 to $  8,088.00      337.00       12,132.00</text>
    </level>
    <level label="289">
      <text>$  8,088.01 to $  8,112.00      338.00       12,168.00</text>
    </level>
    <level label="290">
      <text>$  8,112.01 to $  8,136.00      339.00       12,204.00</text>
    </level>
    <level label="291">
      <text>$  8,136.01 to $  8,160.00      340.00       12,240.00</text>
    </level>
    <level label="292">
      <text>$  8,160.01 to $  8,184.00      341.00       12,276.00</text>
    </level>
    <level label="293">
      <text>$  8,184.01 to $  8,208.00      342.00       12,312.00</text>
    </level>
    <level label="294">
      <text>$  8,208.01 to $  8,232.00      343.00       12,348.00</text>
    </level>
    <level label="295">
      <text>$  8,232.01 to $  8,256.00      344.00       12,384.00</text>
    </level>
    <level label="296">
      <text>$  8,256.01 to $  8,280.00      345.00       12,420.00</text>
    </level>
    <level label="297">
      <text>$  8,280.01 to $  8,304.00      346.00       12,456.00</text>
    </level>
    <level label="298">
      <text>$  8,304.01 to $  8,328.00      347.00       12,492.00</text>
    </level>
    <level label="299">
      <text>$  8,328.01 to $  8,352.00      348.00       12,528.00</text>
    </level>
    <level label="300">
      <text>$  8,352.01 to $  8,376.00      349.00       12,564.00</text>
    </level>
    <level label="301">
      <text>$  8,376.01 to $  8,400.00      350.00       12,600.00</text>
    </level>
    <level label="302">
      <text>$  8,400.01 to $  8,424.00      351.00       12,636.00</text>
    </level>
    <level label="303">
      <text>$  8,424.01 to $  8,448.00      352.00       12,672.00</text>
    </level>
    <level label="304">
      <text>$  8,448.01 to $  8,472.00      353.00       12,708.00</text>
    </level>
    <level label="305">
      <text>$  8,472.01 to $  8,496.00      354.00       12,744.00</text>
    </level>
    <level label="306">
      <text>$  8,496.01 to $  8,520.00      355.00       12,780.00</text>
    </level>
    <level label="307">
      <text>$  8,520.01 to $  8,544.00      356.00       12,816.00</text>
    </level>
    <level label="308">
      <text>$  8,544.01 to $  8,568.00      357.00       12,852.00</text>
    </level>
    <level label="309">
      <text>$  8,568.01 to $  8,592.00      358.00       12,888.00</text>
    </level>
    <level label="310">
      <text>$  8,592.01 to $  8,616.00      359.00       12,924.00</text>
    </level>
    <level label="311">
      <text>$  8,616.01 to $  8,640.00      360.00       12,960.00</text>
    </level>
    <level label="312">
      <text>$  8,640.01 to $  8,664.00      361.00       12,996.00</text>
    </level>
    <level label="313">
      <text>$  8,664.01 to $  8,688.00      362.00       13,032.00</text>
    </level>
    <level label="314">
      <text>$  8,688.01 to $  8,712.00      363.00       13,068.00</text>
    </level>
    <level label="315">
      <text>$  8,712.01 to $  8,736.00      364.00       13,104.00</text>
    </level>
    <level label="316">
      <text>$  8,736.01 to $  8,760.00      365.00       13,140.00</text>
    </level>
    <level label="317">
      <text>$  8,760.01 to $  8,784.00      366.00       13,176.00</text>
    </level>
    <level label="318">
      <text>$  8,784.01 to $  8,808.00      367.00       13,212.00</text>
    </level>
    <level label="319">
      <text>$  8,808.01 to $  8,832.00      368.00       13,248.00</text>
    </level>
    <level label="320">
      <text>$  8,832.01 to $  8,856.00      369.00       13,284.00</text>
    </level>
    <level label="321">
      <text>$  8,856.01 to $  8,880.00      370.00       13,320.00</text>
    </level>
    <level label="322">
      <text>$  8,880.01 to $  8,904.00      371.00       13,356.00</text>
    </level>
    <level label="323">
      <text>$  8,904.01 to $  8,928.00      372.00       13,392.00</text>
    </level>
    <level label="324">
      <text>$  8,928.01 to $  8,952.00      373.00       13,428.00</text>
    </level>
    <level label="325">
      <text>$  8,952.01 to $  8,976.00      374.00       13,464.00</text>
    </level>
    <level label="326">
      <text>$  8,976.01 to $  9,000.00      375.00       13,500.00</text>
    </level>
    <level label="327">
      <text>$  9,000.01 to $  9,024.00      376.00       13,536.00</text>
    </level>
    <level label="328">
      <text>$  9,024.01 to $  9,048.00      377.00       13,572.00</text>
    </level>
    <level label="329">
      <text>$  9,048.01 to $  9,072.00      378.00       13,608.00</text>
    </level>
    <level label="330">
      <text>$  9,072.01 to $  9,096.00      379.00       13,644.00</text>
    </level>
    <level label="331">
      <text>$  9,096.01 to $  9,120.00      380.00       13,680.00</text>
    </level>
    <level label="332">
      <text>$  9,120.01 to $  9,144.00      381.00       13,716.00</text>
    </level>
    <level label="333">
      <text>$  9,144.01 to $  9,168.00      382.00       13,752.00</text>
    </level>
    <level label="334">
      <text>$  9,168.01 to $  9,192.00      383.00       13,788.00</text>
    </level>
    <level label="335">
      <text>$  9,192.01 to $  9,216.00      384.00       13,824.00</text>
    </level>
    <level label="336">
      <text>$  9,216.01 to $  9,240.00      385.00       13,860.00</text>
    </level>
    <level label="337">
      <text>$  9,240.01 to $  9,264.00      386.00       13,896.00</text>
    </level>
    <level label="338">
      <text>$  9,264.01 to $  9,288.00      387.00       13,932.00</text>
    </level>
    <level label="339">
      <text>$  9,288.01 to $  9,312.00      388.00       13,968.00</text>
    </level>
    <level label="340">
      <text>$  9,312.01 to $  9,336.00      389.00       14,004.00</text>
    </level>
    <level label="341">
      <text>$  9,336.01 to $  9,360.00      390.00       14,040.00</text>
    </level>
    <level label="342">
      <text>$  9,360.01 to $  9,384.00      391.00       14,076.00</text>
    </level>
    <level label="343">
      <text>$  9,384.01 to $  9,408.00      392.00       14,112.00</text>
    </level>
    <level label="344">
      <text>$  9,408.01 to $  9,432.00      393.00       14,148.00</text>
    </level>
    <level label="345">
      <text>$  9,432.01 to $  9,456.00      394.00       14,184.00</text>
    </level>
    <level label="346">
      <text>$  9,456.01 to $  9,480.00      395.00       14,220.00</text>
    </level>
    <level label="347">
      <text>$  9,480.01 to $  9,504.00      396.00       14,256.00</text>
    </level>
    <level label="348">
      <text>$  9,504.01 to $  9,528.00      397.00       14,292.00</text>
    </level>
    <level label="349">
      <text>$  9,528.01 to $  9,552.00      398.00       14,328.00</text>
    </level>
    <level label="350">
      <text>$  9,552.01 to $  9,576.00      399.00       14,364.00</text>
    </level>
    <level label="351">
      <text>$  9,576.01 to $  9,600.00      400.00       14,400.00</text>
    </level>
    <level label="352">
      <text>$  9,600.01 to $  9,624.00      401.00       14,436.00</text>
    </level>
    <level label="353">
      <text>$  9,624.01 to $  9,648.00      402.00       14,472.00</text>
    </level>
    <level label="354">
      <text>$  9,648.01 to $  9,672.00      403.00       14,508.00</text>
    </level>
    <level label="355">
      <text>$  9,672.01 to $  9,696.00      404.00       14,544.00</text>
    </level>
    <level label="356">
      <text>$  9,696.01 to $  9,720.00      405.00       14,580.00</text>
    </level>
    <level label="357">
      <text>$  9,720.01 to $  9,744.00      406.00       14,616.00</text>
    </level>
    <level label="358">
      <text>$  9,744.01 to $  9,768.00      407.00       14,652.00</text>
    </level>
    <level label="359">
      <text>$  9,768.01 to $  9,792.00      408.00       14,688.00</text>
    </level>
    <level label="360">
      <text>$  9,792.01 to $  9,816.00      409.00       14,724.00</text>
    </level>
    <level label="361">
      <text>$  9,816.01 to $  9,840.00      410.00       14,760.00</text>
    </level>
    <level label="362">
      <text>$  9,840.01 to $  9,864.00      411.00       14,796.00</text>
    </level>
    <level label="363">
      <text>$  9,864.01 to $  9,888.00      412.00       14,832.00</text>
    </level>
    <level label="364">
      <text>$  9,888.01 to $  9,912.00      413.00       14,868.00</text>
    </level>
    <level label="365">
      <text>$  9,912.01 to $  9,936.00      414.00       14,904.00</text>
    </level>
    <level label="366">
      <text>$  9,936.01 to $  9,960.00      415.00       14,940.00</text>
    </level>
    <level label="367">
      <text>$  9,960.01 to $  9,984.00      416.00       14,976.00</text>
    </level>
    <level label="368">
      <text>$  9,984.01 to $10,008.00      417.00       15,012.00</text>
    </level>
    <level label="369">
      <text>$10,008.01 to $10,032.00      418.00       15,048.00</text>
    </level>
    <level label="370">
      <text>$10,032.01 to $10,056.00      419.00       15,084.00</text>
    </level>
    <level label="371">
      <text>$10,056.01 to $10,080.00      420.00       15,120.00</text>
    </level>
    <level label="372">
      <text>$10,080.01 to $10,104.00      421.00       15,156.00</text>
    </level>
    <level label="373">
      <text>$10,104.01 to $10,128.00      422.00       15,192.00</text>
    </level>
    <level label="374">
      <text>$10,128.01 to $10,152.00      423.00       15,228.00</text>
    </level>
    <level label="375">
      <text>$10,152.01 to $10,176.00      424.00       15,264.00</text>
    </level>
    <level label="376">
      <text>$10,176.01 to $10,200.00      425.00       15,300.00</text>
    </level>
    <level label="377">
      <text>$10,200.01 to $10,224.00      426.00       15,336.00</text>
    </level>
    <level label="378">
      <text>$10,224.01 to $10,248.00      427.00       15,372.00</text>
    </level>
    <level label="379">
      <text>$10,248.01 to $10,272.00      428.00       15,408.00</text>
    </level>
    <level label="380">
      <text>$10,272.01 to $10,296.00      429.00       15,444.00</text>
    </level>
    <level label="381">
      <text>$10,296.01 and over        430.00       15,480.00</text>
    </level>
    <level label="c">
      <text>The schedule of benefits that is in effect on the 1st day of a claimant’s benefit year applies to the claimant throughout that benefit year.</text>
    </level>
    <level label="d">
      <level label="1">
        <text>Except as provided in § 8–1207 of this title for the work sharing program and § 8–1604 of this title for the Self–Employment Assistance Program, an eligible claimant shall be paid a weekly benefit amount that is computed by:</text>
        <level label="i">
          <text>determining the claimant’s weekly benefit amount under this section;</text>
        </level>
        <level label="ii">
          <text>adding any allowance for a dependent to which the claimant is entitled under § 8–804 of this subtitle; and</text>
        </level>
        <level label="iii">
          <text>subject to paragraph (3) of this subsection, subtracting any wages exceeding $50 payable to the claimant for the week.</text>
        </level>
      </level>
      <level label="2">
        <text>In computing benefits under this subsection, a fraction of a dollar shall be rounded to the next lower dollar.</text>
      </level>
      <level label="3">
        <text>A payment to an individual as compensation for serving as an election judge for a local board of elections in the State may not be included when computing the wages required to be subtracted under paragraph (1)(iii) of this subsection.</text>
      </level>
    </level>
    <level label="e">
      <text>Any child support payment that is required under § 8–807 of this subtitle shall be withheld from benefits.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-803.1" title_number="8" title_name="Unemployment Insurance" subtitle_number="8" subtitle_name="Administration of Claims">
    <text>For purposes of determining the weekly benefit amount in any benefit year under § 8–803 of this subtitle, wages paid by a private, for–profit employing unit for employment performed by an individual while an incarcerated individual of a custodial or penal institution shall be included as wages if the individual continues to be employed by the private, for–profit employing unit after being permanently released by the custodial or penal institution, including released by parole.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-804" title_number="8" title_name="Unemployment Insurance" subtitle_number="8" subtitle_name="Administration of Claims">
    <level label="a">
      <level label="1">
        <text>Subject to subsection (b) of this section, in addition to the weekly benefit amount in the schedule of benefits, a claimant shall be paid an allowance of $8 for each child, adopted child, or stepchild of the claimant who, on the 1st day of the benefit year, is:</text>
        <level label="i">
          <text>wholly or partly supported by the claimant; and</text>
        </level>
        <level label="ii">
          <text>under 16 years of age.</text>
        </level>
      </level>
      <level label="2">
        <text>A claimant shall submit to the Secretary the Social Security number or copy of the birth certificate of each dependent for whom the claimant is to be paid an allowance.</text>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>An allowance under this section is not payable:</text>
        <level label="i">
          <text>for more than 5 dependents of the claimant;</text>
        </level>
        <level label="ii">
          <text>for longer than the number of weeks of benefits allowable to the claimant for total unemployment; or</text>
        </level>
        <level label="iii">
          <text>for any week in which an unemployment benefit is not payable to the claimant.</text>
        </level>
      </level>
      <level label="2">
        <text>Benefits and the allowance under this section in any 1 week may not exceed the highest weekly benefit amount in the schedule of benefits.</text>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>The number of a claimant’s dependents shall be determined as of the 1st day of the benefit year and shall be fixed for the duration of the benefit year.</text>
      </level>
      <level label="2">
        <text>After an individual has been determined to be a dependent of a claimant, the individual may not be considered to be a dependent of any other claimant whose benefit year starts within 1 year after the determination.</text>
      </level>
    </level>
    <level label="d">
      <text>In the computation of a contribution rate under Part II of Subtitle 6 of this title, an allowance for a dependent shall be considered a benefit.</text>
    </level>
    <level label="e">
      <text>Notwithstanding subsection (d) of this section, an allowance for a dependent may not be deducted from a claimant’s benefit account.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-805" title_number="8" title_name="Unemployment Insurance" subtitle_number="8" subtitle_name="Administration of Claims">
    <level label="a">
      <text>To apply for benefits an individual shall file a claim for benefits in accordance with regulations adopted by the Secretary.</text>
    </level>
    <level label="b">
      <text>A claimant shall disclose whether the claimant owes child support.</text>
    </level>
    <level label="c">
      <text>At the time a claim is made, the Secretary shall give each claimant a notice in the form required by the Insurance Commissioner that states that the claimant may be entitled to continuation of group health insurance benefits under § 15-409 of the Insurance Article.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-806" title_number="8" title_name="Unemployment Insurance" subtitle_number="8" subtitle_name="Administration of Claims">
    <level label="a">
      <level label="1">
        <text>Except as provided in subsection (b) of this section a claims examiner promptly shall make a determination on a claim filed under § 8–805(a) of this subtitle.</text>
      </level>
      <level label="2">
        <text>Whenever a determination involves resolution of a dispute of material fact, a claims examiner shall:</text>
        <level label="i">
          <text>conduct a predetermination proceeding; and</text>
        </level>
        <level label="ii">
          <text>give each party notice of the time and place of the proceeding.</text>
        </level>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>A claim shall be referred to the Board of Appeals if determination of the claim involves:</text>
        <level label="i">
          <text>a disqualification based on a stoppage of work due to a labor dispute;</text>
        </level>
        <level label="ii">
          <text>multiple claims; or</text>
        </level>
        <level label="iii">
          <text>a difficult issue of fact or law.</text>
        </level>
      </level>
      <level label="2">
        <text>The Board of Appeals promptly shall hear and decide each claim referred to it under this subsection.</text>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>Every initial determination shall state:</text>
        <level label="i">
          <text>whether the claimant has been paid the wages required by § 8–802 of this subtitle;</text>
        </level>
        <level label="ii">
          <text>the weekly benefit amount of the claimant for the benefit year; and</text>
        </level>
        <level label="iii">
          <text>the maximum benefits payable to the claimant for the benefit year.</text>
        </level>
      </level>
      <level label="2">
        <text>Each determination shall include a statement as to:</text>
        <level label="i">
          <text>whether a claimant is eligible for benefits for the week for which the determination is made;</text>
        </level>
        <level label="ii">
          <text>the benefits to which the claimant is entitled; and</text>
        </level>
        <level label="iii">
          <text>the reasons for the determination.</text>
        </level>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <text>On determination of a claim, the Secretary promptly shall mail notice of the determination to the claimant at the last known address of the claimant or otherwise deliver it to the claimant.</text>
      </level>
      <level label="2">
        <text>Except as provided in paragraph (3) of this subsection, on determination of a claim that involves application of § 8–903(a) of this title or disqualification under Subtitle 10 of this title, the Secretary promptly shall:</text>
        <level label="i">
          <text>mail notice of the determination to the last employing unit of the claimant at the last known address of the employing unit or otherwise deliver it to that employer; and</text>
        </level>
        <level label="ii">
          <text>include in the notice the reasons for the determination.</text>
        </level>
      </level>
      <level label="3">
        <text>If, before a determination, an employer fails to indicate, in accordance with regulations of the Secretary, that a claimant may be disqualified or ineligible for benefits, the Secretary need not notify the employer of the determination.</text>
      </level>
    </level>
    <level label="e">
      <level label="1">
        <text>A determination is final as to a claimant and an employer who is entitled to notice of the determination unless:</text>
        <level label="i">
          <text>within 15 days after the mailing or other delivery of the notice, the claimant or employer appeals the determination; or</text>
        </level>
        <level label="ii">
          <text>after the time for an appeal on an initial determination has passed, the Secretary makes a redetermination under subsection (f) of this section.</text>
        </level>
      </level>
      <level label="2">
        <text>The chief hearing examiner of the Lower Appeals Division, for good cause, may extend the time for an appeal under this subsection.</text>
      </level>
    </level>
    <level label="f">
      <level label="1">
        <text>If an interested party does not appeal an initial determination, the Secretary may redetermine:</text>
        <level label="i">
          <text>the eligibility of the claimant to receive benefits;</text>
        </level>
        <level label="ii">
          <text>the weekly benefit amount of the claimant;</text>
        </level>
        <level label="iii">
          <text>the maximum benefits payable to the claimant in a benefit year; and</text>
        </level>
        <level label="iv">
          <text>the decision to recover an overpayment.</text>
        </level>
      </level>
      <level label="2">
        <text>In accordance with subsection (d) of this section, the Secretary shall send notice of the redetermination to the claimant and an employer who is entitled to notice.</text>
      </level>
      <level label="3">
        <text>A redetermination is final unless an appeal is filed in accordance with subsection (e) of this section.</text>
      </level>
    </level>
    <level label="g">
      <level label="1">
        <text>Within 15 days after the date the notice of the determination or redetermination is sent, a claimant or employing unit entitled to notice of a determination or redetermination under this section may appeal to the Lower Appeals Division.</text>
      </level>
      <level label="2">
        <text>The Secretary may, at the Secretary’s discretion, be a party to an appeal filed by a claimant or employing unit with the Lower Appeals Division.</text>
      </level>
      <level label="3">
        <text>Unless an appeal of a determination or redetermination under this section is withdrawn or removed to the Board of Appeals, a hearing examiner shall:</text>
        <level label="i">
          <text>give the parties a reasonable opportunity for a fair hearing in accordance with the notice provisions in §§ 10–207 and 10–208 of the State Government Article, except that the provisions of § 10–208(b)(4) and (7) of the State Government Article do not apply;</text>
        </level>
        <level label="ii">
          <text>make findings of fact and conclusions of law; and</text>
        </level>
        <level label="iii">
          <text>on the basis of those findings and conclusions, affirm, modify, or reverse a determination or redetermination.</text>
        </level>
      </level>
      <level label="4">
        <text>If an appeal involves an issue of whether employment that a claimant performed is covered employment:</text>
        <level label="i">
          <text>the hearing examiner shall give special notice of the issue and appeal to the Secretary and employer; and</text>
        </level>
        <level label="ii">
          <text>on receipt of the notice, the Secretary and employer shall be parties to the proceeding and be given reasonable opportunity to offer evidence on that issue.</text>
        </level>
      </level>
      <level label="5">
        <text>The hearing examiner promptly shall mail to each party at the last known address of the party or otherwise deliver to the party:</text>
        <level label="i">
          <text>notice of the decision of the hearing examiner; and</text>
        </level>
        <level label="ii">
          <text>a copy of the decision and the findings of fact and conclusions of law that support the decision.</text>
        </level>
      </level>
      <level label="6">
        <text>A decision under this subsection is final unless within 15 days after the mailing or other delivery of notice of the decision, further review is initiated under subsection (h) of this section.</text>
      </level>
    </level>
    <level label="h">
      <level label="1">
        <text>When a party files an appeal of a decision under subsection (g) of this section:</text>
        <level label="i">
          <text>if the hearing examiner did not affirm the determination or redetermination of the claim, the Board of Appeals shall allow the appeal; and</text>
        </level>
        <level label="ii">
          <text>if the hearing examiner affirmed the determination or redetermination, the Board of Appeals may allow the appeal.</text>
        </level>
      </level>
      <level label="2">
        <text>On the filing of an appeal or on its own motion, the Board of Appeals may affirm, modify, or reverse the findings and conclusions of a hearing examiner on the basis of evidence that was submitted previously in the case or that the Board of Appeals directs to be taken.</text>
      </level>
      <level label="3">
        <text>The Board of Appeals promptly shall mail notice of its decision, including its findings and conclusions, to the last known address of each party or otherwise deliver the notice. The decision is final subject to judicial review after 10 days after the mailing or other delivery.</text>
      </level>
      <level label="4">
        <text>If the Board of Appeals does not allow an appeal of a decision of a hearing examiner:</text>
        <level label="i">
          <text>the decision of the hearing examiner is considered to be a decision of the Board of Appeals;</text>
        </level>
        <level label="ii">
          <text>the decision is subject to judicial review within the time and in the manner provided for a final decision of the Board of Appeals; and</text>
        </level>
        <level label="iii">
          <text>the time for appeal begins on the date of the notice of the order of denial of the application for appeal to the Board of Appeals.</text>
        </level>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-807" title_number="8" title_name="Unemployment Insurance" subtitle_number="8" subtitle_name="Administration of Claims">
    <level label="a">
      <text>If a claimant who is eligible for benefits discloses an obligation to pay child support, the Secretary shall send notice of the eligibility to the child support enforcement unit that is enforcing the obligation.</text>
    </level>
    <level label="b">
      <text>The Secretary shall deduct and withhold from any benefit payable to a claimant who is liable for child support the greater of:</text>
      <level label="1">
        <text>the amount specified by the claimant to be deducted and withheld to satisfy the child support obligation;</text>
      </level>
      <level label="2">
        <text>the amount determined under an agreement submitted to the Secretary under § 454(19)(b)(i) of the Social Security Act; or</text>
      </level>
      <level label="3">
        <text>any amount otherwise required to be deducted and withheld through legal process as defined in § 459(i)(5) of the Social Security Act.</text>
      </level>
    </level>
    <level label="c">
      <text>The Secretary shall:</text>
      <level label="1">
        <text>pay any amount deducted and withheld under subsection (b) of this section to the appropriate child support enforcement unit; and</text>
      </level>
      <level label="2">
        <text>treat the amount as if it were paid to the claimant as benefits.</text>
      </level>
    </level>
    <level label="d">
      <text>The child support enforcement unit shall reimburse the Secretary for administrative costs incurred to carry out this section.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-808" title_number="8" title_name="Unemployment Insurance" subtitle_number="8" subtitle_name="Administration of Claims">
    <level label="a">
      <level label="1">
        <text>Notwithstanding any provision of §§ 8-805 and 8-806 of this subtitle or Subtitle 10 of this title, the Secretary promptly shall pay benefits to a claimant in accordance with a determination until it has been modified or reversed by a later determination or decision.</text>
      </level>
      <level label="2">
        <text>If a determination is modified or reversed by a subsequent determination or decision, the Secretary promptly shall pay or deny benefits for any week of unemployment that follows in accordance with the subsequent determination or decision.</text>
      </level>
    </level>
    <level label="b">
      <text>In accordance with the regulations of the Secretary, all benefits shall be paid from the Unemployment Insurance Fund through employment offices.</text>
    </level>
    <level label="c">
      <text>Except as provided in Subtitle 11 and Subtitle 12 of this title or any provision of federal law, during a benefit year:</text>
      <level label="1">
        <text>a claimant is entitled to a total amount of benefits equal to 26 times the claimant’s weekly benefit amount; and</text>
      </level>
      <level label="2">
        <text>for each week during which benefits are payable, a claimant is entitled to allowances for dependents under § 8-804 of this subtitle.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-808.1" title_number="8" title_name="Unemployment Insurance" subtitle_number="8" subtitle_name="Administration of Claims">
    <text>Alimony or spousal support payments may only be deducted or withheld from any unemployment insurance benefits to the extent authorized by federal law.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-809" title_number="8" title_name="Unemployment Insurance" subtitle_number="8" subtitle_name="Administration of Claims">
    <level label="a">
      <text>The Secretary may recover benefits paid to a claimant if the Secretary finds that the claimant was not entitled to the benefits because:</text>
      <level label="1">
        <text>the claimant was not unemployed;</text>
      </level>
      <level label="2">
        <text>the claimant received or retroactively was awarded wages; or</text>
      </level>
      <level label="3">
        <text>due to a redetermination of an original claim by the Secretary, the claimant is disqualified or otherwise ineligible for benefits.</text>
      </level>
    </level>
    <level label="b">
      <text>If the Secretary finds that a claimant knowingly made a false statement or representation or knowingly failed to disclose a material fact to obtain or increase a benefit or other payment under this title, in addition to disqualification of the claimant, the Secretary may recover from the claimant:</text>
      <level label="1">
        <text>all benefits paid to the claimant for each week for which the false statement or representation was made or for which the claimant failed to disclose a material fact;</text>
      </level>
      <level label="2">
        <text>a monetary penalty of 15% of all benefits paid to the claimant for each week for which the false statement or representation was made or for which the claimant failed to disclose a material fact; and</text>
      </level>
      <level label="3">
        <text>interest of 1.5% per month on the amount of all benefits paid to the claimant for each week for which the false statement or representation was made or for which the claimant failed to disclose a material fact plus the amount of the monetary penalty accruing from the date that the claimant is notified by the Secretary that the claimant was not entitled to benefits received.</text>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>If the Secretary decides to recover benefits from a claimant under subsection (a) or (b) of this section, the Secretary shall notify the claimant of:</text>
        <level label="i">
          <text>the amount to be recovered;</text>
        </level>
        <level label="ii">
          <text>the basis for the recovery of benefits, including any evidence that the Secretary used to make the determination;</text>
        </level>
        <level label="iii">
          <text>the weeks for which benefits were paid;</text>
        </level>
        <level label="iv">
          <text>the amount of any monetary penalty assessed under subsection (b)(2) of this section and the reason for the assessment of the monetary penalty;</text>
        </level>
        <level label="v">
          <text>the provision of this title under which the Secretary determined that the claimant was ineligible for benefits; and</text>
        </level>
        <level label="vi">
          <text>the appeal rights available to a claimant.</text>
        </level>
      </level>
      <level label="2">
        <text>The Secretary shall allow a claimant to appeal a determination regarding the recovery of benefits within 30 days after the mailing or other delivery of the notice.</text>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <text>If the Secretary is recovering benefits from a claimant under circumstances other than those described in subsection (b) of this section, the Secretary may recover an amount under subsection (a) of this section:</text>
        <level label="i">
          <text>by deduction of:</text>
          <level label="1">
            <text>up to 50% of the weekly benefit amount from the weekly benefits payable to the claimant in the future; or</text>
          </level>
          <level label="2">
            <text>if the weekly benefit amount is less than or equal to $100, up to 25% of the weekly benefit from the weekly benefits payable to the claimant in the future;</text>
          </level>
        </level>
        <level label="ii">
          <text>in the manner provided in § 8–630 of this title for the collection of past due contributions;</text>
        </level>
        <level label="iii">
          <text>by assessment in the same manner as provided in § 8–629 of this title for the assessment of past due contributions; or</text>
        </level>
        <level label="iv">
          <text>through other reasonable means of collection, including those permitted under:</text>
          <level label="1">
            <text>State law for the collection of debts owed to the State; or</text>
          </level>
          <level label="2">
            <text>federal law.</text>
          </level>
        </level>
      </level>
      <level label="2">
        <level label="i">
          <text>If the Secretary seeks to recover an amount under subsection (a) of this section by assessment, the Secretary shall allow a claimant to elect, within 30 days of the date of the notice of assessment, to have the amount collected by suit instead of by assessment.</text>
        </level>
        <level label="ii">
          <text>The Secretary shall adopt regulations to provide general guidance about:</text>
          <level label="1">
            <text>the processes under which the Secretary may recover benefits; and</text>
          </level>
          <level label="2">
            <text>the application of § 8–629 of this title to the recovery of benefits by assessment under this section.</text>
          </level>
        </level>
      </level>
    </level>
    <level label="e">
      <text>The Secretary may recover an amount under subsection (b) of this section:</text>
      <level label="1">
        <text>in the manner provided in § 8–630 of this title for the collection of past due contributions;</text>
      </level>
      <level label="2">
        <text>through other reasonable means of collection, including those permitted under:</text>
        <level label="i">
          <text>State law for the collection of debts owed to the State; or</text>
        </level>
        <level label="ii">
          <text>federal law; or</text>
        </level>
      </level>
      <level label="3">
        <text>if the deduction is made by another jurisdiction under an intergovernmental agreement providing for the recovery of overpaid benefits, by deduction from benefits for which the claimant is eligible in the future under the law of the jurisdiction that made the deduction, excluding the monetary penalty assessed under subsection (b)(2) of this section and interest due under subsection (b)(3) of this section.</text>
      </level>
    </level>
    <level label="f">
      <level label="1">
        <text>The Secretary may reconsider a decision to recover benefits under subsection (a) of this section within 1 year after the date that the decision was made.</text>
      </level>
      <level label="2">
        <text>The Secretary may not make a determination to recover benefits under subsection (a) or (b) of this section later than 3 years after the date that the benefits were paid to the claimant.</text>
      </level>
      <level label="3">
        <text>If an amount under subsection (a) or (b) of this section has not been recovered within 5 years after the date of the decision to recover the amount, the Secretary may consider the amount uncollectible.</text>
      </level>
      <level label="4">
        <text>If the Secretary determines that the best interests of the State will be served, the Secretary may adjust, compromise, or settle interest due under subsection (b) of this section or under § 8–1305 of this title.</text>
      </level>
    </level>
    <level label="g">
      <text>Notwithstanding any other provision of this section, the Secretary may recover, under a governmental offset agreement, an overpayment of benefits paid to any claimant under:</text>
      <level label="1">
        <text>the unemployment insurance law of another state; or</text>
      </level>
      <level label="2">
        <text>a federal unemployment insurance benefit program.</text>
      </level>
    </level>
    <level label="h">
      <level label="1">
        <text>Following the recovery of benefits from a claimant under subsection (a) or (b) of this section, if a claimant notifies the Secretary that the actual amount recovered exceeded the amount stated in the notice provided under subsection (c) of this section, the Secretary shall:</text>
        <level label="i">
          <text>within 30 days after receipt of the notice, investigate the claim; and</text>
        </level>
        <level label="ii">
          <text>within 14 days after completing the investigation, refund the claimant any difference between the amount stated in the notice provided under subsection (c) of this section and the amount actually recovered.</text>
        </level>
      </level>
      <level label="2">
        <text>The Secretary shall submit a monthly report to the General Assembly, in accordance with § 2–1257 of the State Government Article, that includes:</text>
        <level label="i">
          <text>the total number of claims investigated under this subsection;</text>
        </level>
        <level label="ii">
          <text>the status of each investigation;</text>
        </level>
        <level label="iii">
          <text>the amount of funds in dispute;</text>
        </level>
        <level label="iv">
          <text>the legislative district of each claimant who has notified the Department of a discrepancy; and</text>
        </level>
        <level label="v">
          <text>the date any contested funds were returned.</text>
        </level>
      </level>
      <level label="3">
        <text>The Secretary shall adopt regulations to carry out this subsection.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-810" title_number="8" title_name="Unemployment Insurance" subtitle_number="8" subtitle_name="Administration of Claims">
    <level label="a">
      <text>An individual filing a new claim for unemployment insurance benefits establishing a new benefit year shall be advised of the following, at the time of filing such claim:</text>
      <level label="1">
        <text>unemployment insurance benefits are subject to federal, State, and local income tax;</text>
      </level>
      <level label="2">
        <text>requirements exist pertaining to estimated tax payments;</text>
      </level>
      <level label="3">
        <text>the individual may elect to have the Secretary deduct federal income tax from the individual’s payment of unemployment insurance benefits at the amount specified in the federal Internal Revenue Code;</text>
      </level>
      <level label="4">
        <text>the individual may elect to have the Secretary deduct State income tax from the individual’s payment of unemployment insurance benefits at the rate of seven percent; and</text>
      </level>
      <level label="5">
        <text>the individual may change a previously elected withholding status.</text>
      </level>
    </level>
    <level label="b">
      <text>Amounts deducted from unemployment insurance benefits pursuant to this section shall remain in the Unemployment Insurance Fund until transferred to the appropriate taxing authority as a payment of income tax.</text>
    </level>
    <level label="c">
      <text>The Secretary shall follow the procedures specified by the United States Department of Labor, the federal Internal Revenue Service, and the Maryland State Comptroller pertaining to the deducting and withholding of income tax.</text>
    </level>
    <level label="d">
      <text>Amounts deducted from unemployment insurance benefits under this section shall be deducted and withheld only after amounts are deducted and withheld for any overpayments of any unemployment insurance benefits, child support obligations, and to satisfy any other requirements of federal law.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-812" title_number="8" title_name="Unemployment Insurance" subtitle_number="8" subtitle_name="Administration of Claims">
    <level label="a">
      <level label="1">
        <text>In this section the following words have the meanings indicated.</text>
      </level>
      <level label="2">
        <text>“Declining occupation” means an occupation in which:</text>
        <level label="i">
          <text>there is a current lack of employment opportunities in the individual’s labor market area for the occupational skills for which the individual is qualified by training and experience; and</text>
        </level>
        <level label="ii">
          <text>the lack of employment opportunities is expected to continue for an extended period of time.</text>
        </level>
      </level>
      <level label="3">
        <text>“Demand occupation” means an occupation in a labor market area where work opportunities are available and qualified applicants are lacking.</text>
      </level>
      <level label="4">
        <level label="i">
          <text>“Similar stipend” means an amount provided under a program with similar aims, such as providing training to increase employability, and in approximately the same amounts.</text>
        </level>
        <level label="ii">
          <text>“Similar stipend” does not include training costs such as payments for tuition and books.</text>
        </level>
      </level>
    </level>
    <level label="b">
      <text>An individual who is entitled to benefits under this title shall be eligible for additional training benefits under this section if the Secretary determines that the individual:</text>
      <level label="1">
        <text>is unemployed;</text>
      </level>
      <level label="2">
        <text>has exhausted all rights to unemployment insurance benefits under federal and State law;</text>
      </level>
      <level label="3">
        <level label="i">
          <text>separated from a declining occupation; or</text>
        </level>
        <level label="ii">
          <text>has been involuntarily and indefinitely separated from employment as a result of a permanent reduction of operations at the individual’s place of employment; and</text>
        </level>
      </level>
      <level label="4">
        <text>is enrolled in a training program approved by the Secretary or in a job training program authorized by the federal Workforce Innovation and Opportunity Act that prepares the individual for entry into a demand occupation if the Secretary determines that the individual:</text>
        <level label="i">
          <text>enrolled in the training before the end of the benefit year established with respect to the separation that made the individual eligible for the training benefit;</text>
        </level>
        <level label="ii">
          <text>is making satisfactory progress to complete the training; and</text>
        </level>
        <level label="iii">
          <text>is not receiving similar stipends or other allowances for nontraining costs.</text>
        </level>
      </level>
    </level>
    <level label="c">
      <text>The additional weekly training benefit amount shall equal the individual’s weekly benefit amount for the most recent benefit year less any deductible income as determined under this title.</text>
    </level>
    <level label="d">
      <text>The maximum amount of additional training benefits payable to an individual shall be equal to 26 times the individual’s average weekly benefit amount for the most recent benefit year.</text>
    </level>
    <level label="e">
      <text>An individual who is receiving additional training benefits may not be denied those benefits due to the application of § 8–903(a)(1)(ii) and (iii) of this title.</text>
    </level>
    <level label="f">
      <text>Additional training benefits may not be payable for more than 1 year following the end of the benefit year established with respect to the separation that made the individual eligible for additional training benefits.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-901" title_number="8" title_name="Unemployment Insurance" subtitle_number="9" subtitle_name="Eligibility for Benefits">
    <text>An individual who files a claim in accordance with regulations adopted under this title is eligible to receive benefits with respect to any week if the Secretary finds that the individual meets the requirements of this subtitle.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-902" title_number="8" title_name="Unemployment Insurance" subtitle_number="9" subtitle_name="Eligibility for Benefits">
    <level label="a">
      <text>To be eligible for benefits, an individual shall enroll with a public employment office in accordance with regulations adopted under this title.</text>
    </level>
    <level label="b">
      <text>Subject to § 8–808(b) of this title, by regulation, the Secretary may alter or waive the requirements of subsection (a) of this section for:</text>
      <level label="1">
        <text>an individual attached to a regular job; or</text>
      </level>
      <level label="2">
        <text>an individual for whom the Secretary finds that compliance with those requirements would be oppressive or inconsistent with the purposes of this title.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-903" title_number="8" title_name="Unemployment Insurance" subtitle_number="9" subtitle_name="Eligibility for Benefits">
    <level label="a">
      <level label="1">
        <text>Except as otherwise provided in this section, to be eligible for benefits an individual shall be:</text>
        <level label="i">
          <text>able to work;</text>
        </level>
        <level label="ii">
          <text>available for work; and</text>
        </level>
        <level label="iii">
          <text>actively seeking work.</text>
        </level>
      </level>
      <level label="2">
        <text>In determining whether an individual actively is seeking work, the Secretary shall consider:</text>
        <level label="i">
          <text>whether the individual has made an effort that is reasonable and that would be expected of an unemployed individual who honestly is looking for work; and</text>
        </level>
        <level label="ii">
          <text>the extent of the effort in relation to the labor market conditions in the area in which the individual is seeking work.</text>
        </level>
      </level>
      <level label="3">
        <text>A part–time worker may not be determined to be ineligible for the receipt of benefits for a week in which the part–time worker is available for and seeking only part–time work if the part–time worker:</text>
        <level label="i">
          <text>is actively seeking part–time work; and</text>
        </level>
        <level label="ii">
          <text>is in a labor market in which a reasonable demand exists for part–time work.</text>
        </level>
      </level>
      <level label="4">
        <text>For the purposes of paragraph (3) of this subsection, an individual is seeking only part–time work if the individual is able to work:</text>
        <level label="i">
          <text>hours that are comparable to the individual’s work at the time of the most recent separation from part–time employment; and</text>
        </level>
        <level label="ii">
          <text>at least 20 hours per week.</text>
        </level>
      </level>
    </level>
    <level label="b">
      <text>The Secretary may not use the disability of a qualified individual with a disability as a factor in finding that an individual is not able to work, available for work, or actively seeking work under subsection (a)(1) or (3) of this section.</text>
    </level>
    <level label="c">
      <text>Notwithstanding any other provision of this section or § 8–904 or § 8–907(a) of this subtitle, an individual who otherwise is eligible to receive benefits and who is in training with the approval of the Secretary may not be denied benefits:</text>
      <level label="1">
        <text>for failure to meet the requirements of subsection (a)(1)(ii) and (iii) of this section to be available for work and actively seeking work; or</text>
      </level>
      <level label="2">
        <text>for failure to apply for or refusal to accept suitable work under § 8–1005 of this title.</text>
      </level>
    </level>
    <level label="d">
      <text>Notwithstanding any other provision of this title, the Secretary may exempt an individual from the work search requirement under subsection (a)(1)(iii) of this section if the individual:</text>
      <level label="1">
        <text>is temporarily laid off from work as a direct result of the event or occurrence that led to the Governor declaring a state of emergency via Executive Order 01.01.2024.09; and</text>
      </level>
      <level label="2">
        <text>remains able to work and available for work in accordance with this section and work–attached.</text>
      </level>
    </level>
    <level label="e">
      <level label="1">
        <text>Notwithstanding any other provision of this title, the Secretary may exempt a civilian employee of the federal government from the work search requirement under subsection (a)(1)(iii) of this section during a period in which the civilian employee is furloughed due to a full or partial federal government shutdown caused by a lapse in federal appropriations if, during the furlough, the civilian employee remains able to work and available for work in accordance with this section and work–attached.</text>
      </level>
      <level label="2">
        <text>For the purposes of this subsection, a civilian employee of the federal government is furloughed if, during a full or partial federal government shutdown caused by a lapse in federal appropriations, the employee is:</text>
        <level label="i">
          <text>temporarily barred from working; and</text>
        </level>
        <level label="ii">
          <text>placed in a temporary nonpay status.</text>
        </level>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-904" title_number="8" title_name="Unemployment Insurance" subtitle_number="9" subtitle_name="Eligibility for Benefits">
    <level label="a">
      <text>When an employer closes its entire plant, business operation, part of its plant, or part of its business operation for inventory, vacation, or another purpose that will cause unemployment for a definite period not exceeding 10 weeks, the Secretary may exempt employees of the employer from the requirement of § 8–903(a)(1)(iii) of this subtitle to actively seek work during that period if the Secretary finds that circumstances and labor market conditions justify the exemption.</text>
    </level>
    <level label="b">
      <text>Whenever an employer closes its entire plant, business operation, part of its plant, or part of its business operation for a purpose other than inventory or vacation that will cause unemployment for a definite period not exceeding 26 weeks, for the period of the specific shutdown, the Secretary may exempt employees of the employer from the requirement of § 8–903(a)(1)(iii) of this subtitle to actively seek work if:</text>
      <level label="1">
        <text>the employer and affected employees jointly request the exemption;</text>
      </level>
      <level label="2">
        <text>the employer provides that all affected employees shall return to work for the employer within 26 weeks; and</text>
      </level>
      <level label="3">
        <text>the Secretary determines that the exemption will promote productivity and economic stability within the State.</text>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>This subsection does not exempt an individual from meeting the requirements of § 8–902(a) or § 8–903(a)(1)(i) and (ii) of this subtitle to be able to work and otherwise fully available for work.</text>
      </level>
      <level label="2">
        <text>An exemption under this section may be granted only with respect to a specific plant or business operation closing.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-905" title_number="8" title_name="Unemployment Insurance" subtitle_number="9" subtitle_name="Eligibility for Benefits">
    <level label="a">
      <text>An alien is not eligible for benefits unless at the time the covered employment was performed the alien:</text>
      <level label="1">
        <text>was admitted to the United States lawfully for permanent residence;</text>
      </level>
      <level label="2">
        <text>lawfully was present in the United States to perform the covered employment; or</text>
      </level>
      <level label="3">
        <text>otherwise was residing permanently in the United States under color of law, including being present in the United States lawfully as a result of the application of § 207, § 208, or § 212(d)(5) of the Immigration and Nationality Act.</text>
      </level>
    </level>
    <level label="b">
      <text>The Secretary uniformly shall require from each applicant for benefits information that is necessary to determine whether benefits are payable under subsection (a) of this section.</text>
    </level>
    <level label="c">
      <text>If the Secretary otherwise would approve a claim for benefits, a determination to deny benefits because of alien status shall be based on a preponderance of the evidence.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-906" title_number="8" title_name="Unemployment Insurance" subtitle_number="9" subtitle_name="Eligibility for Benefits">
    <level label="a">
      <text>An individual who otherwise is unemployed may not be considered to be employed because the individual is engaged in inactive duty for training as a member of the National Guard or other reserve component of the uniformed services.</text>
    </level>
    <level label="b">
      <text>An individual who otherwise is available for work as required in § 8–903(a)(1)(ii) of this subtitle may not be considered to be unavailable for work because the individual is engaged in inactive duty for training as a member of the National Guard or other reserve component of the uniformed services.</text>
    </level>
    <level label="c">
      <text>Compensation that an individual receives for participation in inactive duty for training as a member of the National Guard or other reserve component of the uniformed services may not be deducted from the weekly benefit amount to which the individual is entitled.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-907" title_number="8" title_name="Unemployment Insurance" subtitle_number="9" subtitle_name="Eligibility for Benefits">
    <text>An individual may not be denied benefits for any week of unemployment for failure to meet the requirements of § 8–903(a)(1) of this subtitle to be able to work, be available to work, and actively seeking work if the failure results from:</text>
    <level label="1">
      <text>a summons to appear for jury duty; or</text>
    </level>
    <level label="2">
      <text>service as an election judge for a local board of elections in the State.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-908" title_number="8" title_name="Unemployment Insurance" subtitle_number="9" subtitle_name="Eligibility for Benefits">
    <text>An individual is not eligible for benefits for any week that begins during a period between 2 successive athletic seasons or other similar period based on covered employment substantially all of which consists of training or preparing to participate or participating in sports and athletic events if:</text>
    <level label="1">
      <text>the individual performed the employment in the first season or similar period; and</text>
    </level>
    <level label="2">
      <text>there is reasonable assurance that the individual will perform the service in the second season or similar period.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-909" title_number="8" title_name="Unemployment Insurance" subtitle_number="9" subtitle_name="Eligibility for Benefits">
    <level label="a">
      <level label="1">
        <text>This section applies only with respect to service in covered employment under §§ 8–208(a) and 8–212(c) of this title.</text>
      </level>
      <level label="2">
        <text>This section does not apply with respect to service in other covered employment, including covered employment for a for–profit employing unit, even if the service is provided exclusively for a governmental entity or a charitable, educational, religious, or other organization.</text>
      </level>
    </level>
    <level label="b">
      <text>Subject to the provisions of this section, benefits based on service in covered employment under §§ 8–208(a) and 8–212(c) of this title shall be payable in the same amount, on the same terms, and subject to the same conditions as benefits payable on the basis of other service in covered employment.</text>
    </level>
    <level label="c">
      <level label="1">
        <text>With respect to services performed in an instructional, research, or principal administrative capacity for an educational institution, benefits may not be paid based on those services for any week of unemployment that begins during:</text>
        <level label="i">
          <text>a period between 2 successive academic years;</text>
        </level>
        <level label="ii">
          <text>a similar period between 2 regular but not successive terms; or</text>
        </level>
        <level label="iii">
          <text>a period of contractually provided paid sabbatical leave.</text>
        </level>
      </level>
      <level label="2">
        <text>This subsection applies only to any individual who:</text>
        <level label="i">
          <text>performs the services in an instructional, research, or principal administrative capacity in the first of 2 academic years or terms; and</text>
        </level>
        <level label="ii">
          <text>has a contract or reasonable assurance that the individual will perform the services in an instructional, research, or principal administrative capacity for any educational institution in the second of the 2 academic years or terms.</text>
        </level>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <text>With respect to services performed for an educational institution in any capacity other than instructional, research, or principal administrative, benefits may not be paid on the basis of the services for any week of unemployment that begins during a period between 2 successive academic years or terms.</text>
      </level>
      <level label="2">
        <text>This subsection applies to any individual who:</text>
        <level label="i">
          <text>performs the services described in this subsection in the first of 2 academic years or terms; and</text>
        </level>
        <level label="ii">
          <text>has a reasonable assurance that the individual will perform the services in the second of the 2 successive academic years or terms.</text>
        </level>
      </level>
      <level label="3">
        <text>Before July 1 of each year, each educational institution shall provide the Department with the name and Social Security number of each individual who has a reasonable assurance of performing covered employment described under this subsection in the next academic year.</text>
      </level>
      <level label="4">
        <text>If an individual whose name and Social Security number are required to be submitted to the Department under paragraph (3) of this subsection is not given an opportunity to perform the services for the educational institution for the next successive year or term, the individual shall be eligible for benefits retroactively if the individual:</text>
        <level label="i">
          <text>files a timely claim for each week;</text>
        </level>
        <level label="ii">
          <text>was denied benefits solely under this subsection; and</text>
        </level>
        <level label="iii">
          <text>is otherwise eligible for benefits.</text>
        </level>
      </level>
    </level>
    <level label="e">
      <level label="1">
        <text>With respect to services described in subsections (c) and (d) of this section, an individual may not be eligible for benefits based on the services for any week that begins during an established and customary vacation period or holiday recess.</text>
      </level>
      <level label="2">
        <text>This subsection applies to any individual who:</text>
        <level label="i">
          <text>performs the services in the period immediately before the vacation period or holiday recess; and</text>
        </level>
        <level label="ii">
          <text>has a reasonable assurance that the individual will perform the services in the period immediately following the vacation period or holiday recess.</text>
        </level>
      </level>
    </level>
    <level label="f">
      <level label="1">
        <text>In this subsection, “educational service agency” means a governmental entity that is established and operated exclusively to provide educational service to one or more educational institutions.</text>
      </level>
      <level label="2">
        <text>If any service described in subsection (c) or (d) of this section is performed by an individual in an educational institution while in the employ of an educational service agency, the individual is subject to subsections (c), (d), and (e) of this section and benefits may not be paid if not allowed under subsection (c), (d), or (e) of this section.</text>
      </level>
    </level>
    <level label="g">
      <text>If any service described in subsection (b) of this section is provided by an individual to or on behalf of an educational institution, the individual is subject to subsections (c), (d), and (e) of this section and benefits may not be paid if not allowed under subsections (c), (d), and (e) of this section.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-910" title_number="8" title_name="Unemployment Insurance" subtitle_number="9" subtitle_name="Eligibility for Benefits">
    <text>Except as provided in Subtitle 11 of this title, an individual who has received benefits in a benefit year is not eligible for benefits in a subsequent benefit year unless, after the beginning of the first benefit year, the individual earns wages for covered employment under this title that equal at least 10 times the weekly benefit amount for the subsequent benefit year.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1001" title_number="8" title_name="Unemployment Insurance" subtitle_number="10" subtitle_name="Disqualification">
    <level label="a">
      <level label="1">
        <text>An individual who otherwise is eligible to receive benefits is disqualified from receiving benefits if the Secretary finds that unemployment results from voluntarily leaving work without good cause.</text>
      </level>
      <level label="2">
        <text>A claimant who is otherwise eligible for benefits from the loss of full–time employment may not be disqualified from the benefits attributable to the full–time employment because the claimant voluntarily quit a part–time employment, if the claimant quit the part–time employment before the loss of the full–time employment.</text>
      </level>
    </level>
    <level label="b">
      <text>The Secretary may find that a cause for voluntarily leaving is good cause only if:</text>
      <level label="1">
        <text>the cause is directly attributable to, arising from, or connected with:</text>
        <level label="i">
          <text>the conditions of employment; or</text>
        </level>
        <level label="ii">
          <text>the actions of the employing unit;</text>
        </level>
      </level>
      <level label="2">
        <text>an individual:</text>
        <level label="i">
          <text>is laid off from employment through no fault of the individual;</text>
        </level>
        <level label="ii">
          <text>obtains subsequent employment that pays weekly wages that total less than 50% of the weekly wage earned in the employment from which the individual was laid off; and</text>
        </level>
        <level label="iii">
          <text>leaves the subsequent employment to attend a training program for which the individual has been chosen that:</text>
          <level label="1">
            <text>is offered under the Maryland Workforce Development Act; or</text>
          </level>
          <level label="2">
            <text>otherwise is approved by the Secretary; or</text>
          </level>
        </level>
      </level>
      <level label="3">
        <text>the cause is directly attributable to the individual or the individual’s spouse, minor child, or parent being a victim of domestic violence as defined in § 4–513 of the Family Law Article and the individual:</text>
        <level label="i">
          <text>reasonably believes that the individual’s continued employment would jeopardize the individual’s safety or the safety of the individual’s spouse, minor child, or parent; and</text>
        </level>
        <level label="ii">
          <text>provides one of the following types of documentation to the Secretary substantiating domestic violence:</text>
          <level label="1">
            <text>an active or a recently issued temporary protective order under § 4–505 of the Family Law Article, a protective order under § 4–506 of the Family Law Article, or any other court order documenting the domestic violence; or</text>
          </level>
          <level label="2">
            <text>a police record documenting recent domestic violence.</text>
          </level>
        </level>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>A circumstance for voluntarily leaving work is valid only if it is:</text>
        <level label="i">
          <text>a substantial cause that is directly attributable to, arising from, or connected with conditions of employment or actions of the employing unit;</text>
        </level>
        <level label="ii">
          <text>of such necessitous or compelling nature that the individual has no reasonable alternative other than leaving the employment; or</text>
        </level>
        <level label="iii">
          <text>caused by the individual leaving employment to follow a spouse if:</text>
          <level label="1">
            <text>the spouse:</text>
          </level>
          <level label="A">
            <text>serves in the uniformed services; or</text>
          </level>
          <level label="B">
            <text>is a civilian employee of the uniformed services or of a federal agency involved in uniformed services operations; and</text>
          </level>
          <level label="2">
            <text>the spouse’s employer requires a mandatory transfer to a new location.</text>
          </level>
        </level>
      </level>
      <level label="2">
        <text>For determination of the application of paragraph (1)(ii) of this subsection to an individual who leaves employment because of the health of the individual or another for whom the individual must care, the individual shall submit a written statement or other documentary evidence of the health problem from a hospital or physician.</text>
      </level>
    </level>
    <level label="d">
      <text>In addition to other circumstances for which a disqualification may be imposed, neither good cause nor a valid circumstance exists and a disqualification shall be imposed if an individual leaves employment:</text>
      <level label="1">
        <text>to become self–employed;</text>
      </level>
      <level label="2">
        <text>to accompany a spouse to a new location or to join a spouse in a new location, unless the requirements of subsection (c)(1)(iii) of this section are met; or</text>
      </level>
      <level label="3">
        <text>to attend an educational institution.</text>
      </level>
    </level>
    <level label="e">
      <text>A disqualification under this section:</text>
      <level label="1">
        <text>shall begin with the first week for which unemployment is caused by voluntarily leaving without good cause; and</text>
      </level>
      <level label="2">
        <text>subject to subsection (c) of this section, shall continue:</text>
        <level label="i">
          <text>if a valid circumstance exists, for a total of at least 5 but not more than 10 weeks, as determined by the Secretary based on the seriousness of the circumstance; or</text>
        </level>
        <level label="ii">
          <text>if a valid circumstance does not exist, until the individual is reemployed and has earned wages for covered employment that equal at least 15 times the weekly benefit amount of the individual.</text>
        </level>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1002" title_number="8" title_name="Unemployment Insurance" subtitle_number="10" subtitle_name="Disqualification">
    <level label="a">
      <text>In this section, “gross misconduct”:</text>
      <level label="1">
        <text>means conduct of an employee that:</text>
        <level label="i">
          <text>indicates a deliberate and willful disregard of standards of behavior that an employing unit rightfully expects and that shows gross indifference to the interests of the employing unit; or</text>
        </level>
        <level label="ii">
          <text>consists of repeated violations of employment rules that prove a regular and wanton disregard of the employee’s obligations; and</text>
        </level>
      </level>
      <level label="2">
        <text>does not include:</text>
        <level label="i">
          <text>aggravated misconduct, as defined under § 8–1002.1 of this subtitle; or</text>
        </level>
        <level label="ii">
          <text>other misconduct, as defined under § 8–1003 of this subtitle.</text>
        </level>
      </level>
    </level>
    <level label="b">
      <text>An individual who otherwise is eligible to receive benefits is disqualified from receiving benefits if unemployment results from discharge or suspension as a disciplinary measure for behavior that the Secretary finds is gross misconduct in connection with employment.</text>
    </level>
    <level label="c">
      <text>A disqualification under this section shall:</text>
      <level label="1">
        <text>begin with the first week for which unemployment is caused by discharge or suspension for gross misconduct as determined under this section; and</text>
      </level>
      <level label="2">
        <text>continue until the individual is reemployed and has earned wages in covered employment that equal at least 25 times the weekly benefit amount of the individual.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1002.1" title_number="8" title_name="Unemployment Insurance" subtitle_number="10" subtitle_name="Disqualification">
    <level label="a">
      <level label="1">
        <text>In this section, “aggravated misconduct” means behavior committed with actual malice and deliberate disregard for the property, safety, or life of others that:</text>
        <level label="i">
          <text>affects the employer, fellow employees, subcontractors, invitees of the employer, members of the public, or the ultimate consumer of the employer’s product or services; and</text>
        </level>
        <level label="ii">
          <text>consists of either physical assault or property loss or damage so serious that the penalties of misconduct or gross misconduct are not sufficient.</text>
        </level>
      </level>
      <level label="2">
        <text>In this section, “aggravated misconduct” does not include:</text>
        <level label="i">
          <text>gross misconduct, as defined under § 8-1002 of this subtitle; or</text>
        </level>
        <level label="ii">
          <text>misconduct, as defined under § 8-1003 of this subtitle.</text>
        </level>
      </level>
    </level>
    <level label="b">
      <text>An individual who otherwise is eligible to receive benefits is disqualified from receiving benefits if unemployment results from discharge or suspension as a disciplinary measure for behavior that the Secretary finds is aggravated misconduct in connection with employment.</text>
    </level>
    <level label="c">
      <text>A disqualification under this section shall:</text>
      <level label="1">
        <text>begin with the first week for which unemployment is caused by discharge or suspension for aggravated misconduct as determined under this section; and</text>
      </level>
      <level label="2">
        <text>continue until the individual is reemployed and has earned wages in covered employment that equal at least 30 times the weekly benefit amount of the individual.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1003" title_number="8" title_name="Unemployment Insurance" subtitle_number="10" subtitle_name="Disqualification">
    <level label="a">
      <text>An individual who otherwise is eligible to receive benefits is disqualified from receiving benefits if the Secretary finds that unemployment results from discharge or suspension as a disciplinary measure for behavior that the Secretary finds is misconduct in connection with employment but that is not:</text>
      <level label="1">
        <text>aggravated misconduct, under § 8–1002.1 of this subtitle; or</text>
      </level>
      <level label="2">
        <text>gross misconduct under § 8–1002 of this subtitle.</text>
      </level>
    </level>
    <level label="b">
      <text>A disqualification under this section shall:</text>
      <level label="1">
        <text>begin with the first week for which unemployment is caused by discharge or suspension for misconduct; and</text>
      </level>
      <level label="2">
        <text>continue for a total of at least 10 but not more than 15 weeks, as determined by the Secretary, based on the seriousness of the misconduct.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1004" title_number="8" title_name="Unemployment Insurance" subtitle_number="10" subtitle_name="Disqualification">
    <level label="a">
      <text>Except as provided in subsection (b) of this section:</text>
      <level label="1">
        <text>an individual who otherwise is eligible to receive benefits is disqualified from receiving benefits for each week for which the Secretary finds that unemployment results from a stoppage of work, other than a lockout, that exists because of a labor dispute at the premises where the individual last was employed; and</text>
      </level>
      <level label="2">
        <text>if separate branches of work that usually are conducted as separate businesses in separate premises are conducted in separate departments on the same premises, each department shall be considered a separate premises for the purposes of this subsection.</text>
      </level>
    </level>
    <level label="b">
      <text>A disqualification under this section does not apply to an individual who satisfies the Secretary that the individual:</text>
      <level label="1">
        <text>is not participating in, financing, or directly interested in the labor dispute that caused the stoppage of work; and</text>
      </level>
      <level label="2">
        <text>does not belong to a class or grade of workers that, immediately before the stoppage, had any members:</text>
        <level label="i">
          <text>employed at the premises; and</text>
        </level>
        <level label="ii">
          <text>participating in, financing, or directly interested in the labor dispute.</text>
        </level>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1005" title_number="8" title_name="Unemployment Insurance" subtitle_number="10" subtitle_name="Disqualification">
    <level label="a">
      <text>Subject to subsection (d) of this section, an individual who otherwise is eligible to receive benefits is disqualified from receiving benefits if the Secretary finds that the individual, without good cause, failed to:</text>
      <level label="1">
        <text>apply for work that is available and suitable when directed to do so by the Secretary;</text>
      </level>
      <level label="2">
        <text>accept suitable work when offered; or</text>
      </level>
      <level label="3">
        <text>return to the individual’s usual self-employment when directed to do so by the Secretary.</text>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>In determining whether work is suitable for an individual, the Secretary shall consider:</text>
        <level label="i">
          <text>the degree of risk involved to the health, morals, and safety of the individual;</text>
        </level>
        <level label="ii">
          <text>the experience, previous earnings, previous training, and physical fitness of the individual;</text>
        </level>
        <level label="iii">
          <text>the length of unemployment of the individual and the prospects for securing local work in the usual occupation of the individual; and</text>
        </level>
        <level label="iv">
          <text>the distance of available work from the residence of the individual.</text>
        </level>
      </level>
      <level label="2">
        <text>Notwithstanding any other provisions of this title, the Secretary may not consider work to be suitable and thus deny benefits to an otherwise eligible individual for refusal to accept the new work if:</text>
        <level label="i">
          <text>the position offered is vacant as a direct result of a strike, lockout, or other labor dispute;</text>
        </level>
        <level label="ii">
          <text>hours, wages, or other conditions of work offered are substantially less favorable to the individual than those prevailing for similar work in the locality; or</text>
        </level>
        <level label="iii">
          <text>as a condition of being employed, the individual would be required to join a company union or resign from or refrain from joining any bona fide labor organization.</text>
        </level>
      </level>
    </level>
    <level label="c">
      <text>A disqualification under this section:</text>
      <level label="1">
        <text>shall be effective beginning with the latest week in which the individual:</text>
        <level label="i">
          <text>was to have applied for work at the direction of the Secretary;</text>
        </level>
        <level label="ii">
          <text>was notified that suitable work had become available to the individual; or</text>
        </level>
        <level label="iii">
          <text>was to return to the usual self-employment of the individual at the direction of the Secretary; and</text>
        </level>
      </level>
      <level label="2">
        <text>shall continue:</text>
        <level label="i">
          <text>for a total of at least 5 but not more than 10 weeks; or</text>
        </level>
        <level label="ii">
          <text>until the individual is reemployed and has earned wages for covered employment that equal at least 10 times the weekly benefit amount of the individual.</text>
        </level>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <text>In this subsection, the terms “affected employee” and “work sharing employer” have the meanings stated in § 8-1201 of this title.</text>
      </level>
      <level label="2">
        <text>An affected employee who refuses to apply for or accept suitable work from a person other than the work sharing employer may not be denied benefits under this section.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1006" title_number="8" title_name="Unemployment Insurance" subtitle_number="10" subtitle_name="Disqualification">
    <level label="a">
      <text>Except as provided in subsection (b) of this section, an individual who otherwise is eligible to receive benefits is disqualified from receiving benefits for any week in which the Secretary finds that the individual receives or applies for benefits under federal law or the unemployment insurance law of another state.</text>
    </level>
    <level label="b">
      <text>An individual is not disqualified under this section if the appropriate federal unit or unit of another state makes a final determination that the individual is not entitled to benefits under its law.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1007" title_number="8" title_name="Unemployment Insurance" subtitle_number="10" subtitle_name="Disqualification">
    <level label="a">
      <text>Except as provided in subsection (b) of this section, an individual who otherwise is eligible to receive benefits is disqualified from receiving benefits for each week for which the Secretary finds that the individual is receiving, has received, or will receive holiday or vacation pay accumulated or earned to the credit of the individual if, on or before the date of the layoff or separation, the employing unit notifies the individual of a definite date on which the individual will return to work.</text>
    </level>
    <level label="b">
      <text>Notwithstanding any other provision of this title, an individual may not be disqualified under subsection (a) of this section if the individual receives holiday or vacation pay attributable to a period that is outside the terms of an employment agreement that specifies:</text>
      <level label="1">
        <text>scheduled holiday or vacation periods; or</text>
      </level>
      <level label="2">
        <text>employee discretion in scheduling holiday or vacation periods.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1008" title_number="8" title_name="Unemployment Insurance" subtitle_number="10" subtitle_name="Disqualification">
    <level label="a">
      <text>In this section, “retirement payment”:</text>
      <level label="1">
        <text>means an amount in the form of a pension, annuity, or retirement or retired pay from a trust, annuity, profit sharing plan, insurance fund, annuity or insurance contract, or any other similar lump sum or periodic payment that is based on any previous covered employment for a base period employer under a plan maintained or contributed to by a base period employer; and</text>
      </level>
      <level label="2">
        <text>does not include a payment from a state or federal workers’ compensation program.</text>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>For each week in which the Secretary finds that an individual who otherwise is eligible for benefits receives a retirement payment:</text>
        <level label="i">
          <text>if the weekly amount of the retirement payment computed under subsection (c) of this section at least equals the individual’s weekly benefit amount, the individual is disqualified from receiving benefits for that week; and</text>
        </level>
        <level label="ii">
          <text>if the weekly amount of the retirement payment computed under subsection (c) of this section is less than the individual’s weekly benefit amount, the individual may receive benefits reduced by the amount of the retirement payment.</text>
        </level>
      </level>
      <level label="2">
        <text>A retirement benefit in the form of a lump sum payment is not deductible from benefits for the period of eligibility if:</text>
        <level label="i">
          <text>the employing unit pays the lump sum payment as a result of a layoff or shutdown; or</text>
        </level>
        <level label="ii">
          <text>within 30 days of receiving the lump sum payment, the claimant:</text>
          <level label="1">
            <text>places the lump sum payment in a qualified retirement plan; and</text>
          </level>
          <level label="2">
            <text>provides proof to the Secretary that the lump sum payment has been placed in a qualified retirement plan.</text>
          </level>
        </level>
      </level>
      <level label="3">
        <text>In the case of payment in the form of a pension, annuity, retirement, or retired pay paid to an individual under the Social Security Act or the Railroad Retirement Act of 1974, the individual’s contribution shall be taken into consideration and the weekly benefit amount shall not be reduced.</text>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>To determine the effect of a retirement payment on eligibility for benefits under subsection (b) of this section:</text>
        <level label="i">
          <text>if an individual did not contribute to the plan that provides the retirement payment, the full retirement payment shall be considered; and</text>
        </level>
        <level label="ii">
          <text>if an individual contributed to the plan that provides the retirement payment, 50% of the retirement payment shall be considered.</text>
        </level>
      </level>
      <level label="2">
        <text>To compute the weekly amount of a periodic retirement payment, it shall be prorated on a weekly basis for the period between periodic retirement payments.</text>
      </level>
      <level label="3">
        <text>To compute the weekly amount of a lump sum retirement payment, it shall be allocated to the number of weeks that follow the date of separation from employment in accordance with the number of weeks of pay that an individual received at the individual’s last wage rate.</text>
      </level>
    </level>
    <level label="d">
      <text>Prior to distributing a retirement benefit in the form of a lump sum to any former employee, an employer shall provide written notice to the former employee of the effect of the lump sum distribution on the weekly benefit amount under this section if the employee subsequently files a claim for unemployment insurance benefits.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1009" title_number="8" title_name="Unemployment Insurance" subtitle_number="10" subtitle_name="Disqualification">
    <level label="a">
      <level label="1">
        <text>For each week that the Secretary finds an individual who otherwise is eligible for benefits receives or is eligible to receive dismissal payment or wages in lieu of notice, regardless of whether the payment is required by law:</text>
        <level label="i">
          <text>if the payment at least equals the individual’s weekly benefit amount, the individual is disqualified from receiving benefits; or</text>
        </level>
        <level label="ii">
          <text>if the payment is less than the individual’s weekly benefit amount, the individual may receive benefits reduced by the amount of the payment.</text>
        </level>
      </level>
      <level label="2">
        <text>Dismissal payment or wages in lieu of notice shall be allocated to a number of weeks following separation from employment that equals the number of weeks of wages received.</text>
      </level>
    </level>
    <level label="b">
      <text>An individual who is otherwise eligible for benefits, including benefits payable under the Unemployment Compensation for Ex–Service Members Program in accordance with 5 U.S.C. § 8521 may receive benefits, and the benefits may not be reduced under subsection (a)(2) of this section, for each week that the Secretary finds that the individual receives or is eligible to receive military disability severance payments.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1101" title_number="8" title_name="Unemployment Insurance" subtitle_number="11" subtitle_name="Extended Benefits">
    <level label="a">
      <text>In this subtitle the following words have the meanings indicated.</text>
    </level>
    <level label="b">
      <text>“Eligibility period” means the period of weeks consisting of:</text>
      <level label="1">
        <text>the weeks in an individual’s benefit year that begin in an extended benefit period; and</text>
      </level>
      <level label="2">
        <text>if the benefit year ends within the extended benefit period, the weeks after the benefit year that begin in the extended benefit period.</text>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>“Extended benefits” means benefits payable to an individual under this subtitle for weeks of unemployment in the eligibility period of an individual.</text>
      </level>
      <level label="2">
        <text>“Extended benefits” includes benefits payable to a federal civilian employee or former servicemember under 5 U.S.C. § 8501 et seq. under this subtitle for weeks of unemployment in the eligibility period of the employee or former servicemember.</text>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <text>“Regular benefits” means:</text>
        <level label="i">
          <text>benefits payable to an individual under § 8-808(c) of this title; or</text>
        </level>
        <level label="ii">
          <text>benefits payable to a federal civilian employee or a former servicemember under 5 U.S.C. § 8501 et seq.</text>
        </level>
      </level>
      <level label="2">
        <text>“Regular benefits” does not include extended benefits.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1102" title_number="8" title_name="Unemployment Insurance" subtitle_number="11" subtitle_name="Extended Benefits">
    <text>Unless the result would be inconsistent with another provision of this Part III of this subtitle or with the Federal-State Extended Unemployment Compensation Act of 1970, the provisions of this title that apply to claims for or the payment of regular benefits shall apply to extended benefits.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1103" title_number="8" title_name="Unemployment Insurance" subtitle_number="11" subtitle_name="Extended Benefits">
    <level label="a">
      <level label="1">
        <text>An extended benefit period is a period that:</text>
        <level label="i">
          <text>except as provided in paragraph (2) of this subsection, begins with the 3rd week after the 1st week for which there is a State “on” indicator but not earlier than the 14th week after the end of another extended benefit period; and</text>
        </level>
        <level label="ii">
          <text>ends with the later of:</text>
          <level label="1">
            <text>the 3rd week after the 1st week for which there is a State “off” indicator; or</text>
          </level>
          <level label="2">
            <text>the 13th consecutive week of the period.</text>
          </level>
        </level>
      </level>
      <level label="2">
        <text>The requirement described under paragraph (1)(i) of this subsection does not apply for weeks of unemployment beginning after June 1, 2022, for which:</text>
        <level label="i">
          <text>100% federal sharing is available; and</text>
        </level>
        <level label="ii">
          <text>waiver of the requirement is authorized under federal law.</text>
        </level>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>A State “on” indicator for a week exists whenever, for that week and the 12 immediately preceding weeks, the rate of insured unemployment, not seasonally adjusted, is at least:</text>
        <level label="i">
          <text>5%; and</text>
        </level>
        <level label="ii">
          <text>120% of the average of the rates for the corresponding 13–week period ending in each of the 2 preceding calendar years.</text>
        </level>
      </level>
      <level label="2">
        <text>After a State “on” indicator occurs under this subsection, a State “off” indicator for a week exists whenever, for that week and the 12 immediately preceding weeks, the rate of insured unemployment, not seasonally adjusted, is less than:</text>
        <level label="i">
          <text>5%; or</text>
        </level>
        <level label="ii">
          <text>120% of the average of the rates for the corresponding 13–week period ending in each of the 2 preceding calendar years.</text>
        </level>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>A State “on” indicator exists for a week whenever, for that week and the 12 immediately preceding weeks, the rate of insured unemployment, not seasonally adjusted, is at least 6%.</text>
      </level>
      <level label="2">
        <text>After a State “on” indicator occurs under this subsection, a State “off” indicator exists for a week whenever, for that week and the 12 immediately preceding weeks, the rate of insured unemployment, not seasonally adjusted, was less than 6%.</text>
      </level>
    </level>
    <level label="d">
      <text>A State “on” indicator under subsection (b) or (c) of this section takes precedence over a State “off” indicator under subsection (b) or (c) of this section, respectively.</text>
    </level>
    <level label="e">
      <level label="1">
        <text>To compute the rate of insured unemployment under subsections (b) and (c) of this section, the Secretary shall:</text>
        <level label="i">
          <text>determine the average weekly number of individuals submitting claims for regular benefits in the State for weeks of unemployment during the most recent 13 consecutive weeks based on reports of the Secretary to the United States Secretary of Labor; and</text>
        </level>
        <level label="ii">
          <text>divide that number by the average monthly number of employees engaged in covered employment for the 1st 4 of the 6 completed calendar quarters ending immediately before the 13 weeks.</text>
        </level>
      </level>
      <level label="2">
        <text>The Secretary shall make each computation under this subsection in accordance with regulations of the United States Secretary of Labor.</text>
      </level>
    </level>
    <level label="f">
      <level label="1">
        <text>This subsection applies only to any weeks of unemployment:</text>
        <level label="i">
          <text>beginning after June 1, 2022, for which 100% federal sharing is available; and</text>
        </level>
        <level label="ii">
          <text>ending 4 weeks before the last week for which 100% federal sharing is available.</text>
        </level>
      </level>
      <level label="2">
        <text>A State “on” indicator for a week exists if:</text>
        <level label="i">
          <text>the average rate of total unemployment, seasonally adjusted, as determined by the United States Secretary of Labor, for the period consisting of the most recent 3 months for which data for all states are published before the close of the week is at least 6.5%; and</text>
        </level>
        <level label="ii">
          <text>the average rate of total unemployment in the State, seasonally adjusted, as determined by the United States Secretary of Labor, for the 3–month period described in item (i) of this paragraph is at least 110% of that average for either or both of the corresponding 3–month periods ending in the 2 preceding calendar years.</text>
        </level>
      </level>
      <level label="3">
        <text>After a State “on” indicator occurs under paragraph (2) of this subsection, a State “off” indicator for a week exists whenever, for that week and the 12 immediately preceding weeks, none of the circumstances described in paragraph (2) of this subsection are met.</text>
      </level>
      <level label="4">
        <text>Extended benefits may not be payable based on a State “on” trigger under this subsection for any week of unemployment beginning before June 1, 2022.</text>
      </level>
    </level>
    <level label="g">
      <text>The Secretary shall make an appropriate public announcement whenever an “on” indicator exists that begins or an “off” indicator exists that ends an extended benefit period.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1104" title_number="8" title_name="Unemployment Insurance" subtitle_number="11" subtitle_name="Extended Benefits">
    <level label="a">
      <text>In this subsection, “suitable work” means work:</text>
      <level label="1">
        <text>that is within the capabilities of an individual;</text>
      </level>
      <level label="2">
        <text>for which the gross average weekly compensation exceeds the sum of the individual’s weekly extended benefit amount plus any supplemental unemployment compensation benefits as defined in § 501(c)(17)(d) of the Internal Revenue Code that are payable to the individual for the week;</text>
      </level>
      <level label="3">
        <text>for which wages equal or exceed the higher of:</text>
        <level label="i">
          <text>the minimum wage under § 6(a)(1) of the federal Fair Labor Standards Act, without regard to exemptions; or</text>
        </level>
        <level label="ii">
          <text>an applicable State or local minimum wage;</text>
        </level>
      </level>
      <level label="4">
        <text>that is listed with the Division of Workforce Development or offered in writing to the individual; and</text>
      </level>
      <level label="5">
        <text>that is suitable under § 8–1005 of this title to the extent that § 8–1005 of this title is not inconsistent with items (1) through (4) of this subsection.</text>
      </level>
    </level>
    <level label="b">
      <text>To be eligible for extended benefits for a week during an eligibility period, an individual:</text>
      <level label="1">
        <text>shall be unemployed for the week for which benefits are claimed;</text>
      </level>
      <level label="2">
        <text>shall meet each requirement of this title for regular benefits that applies to a claim for extended benefits;</text>
      </level>
      <level label="3">
        <text>shall not be subject to disqualification from receiving regular benefits;</text>
      </level>
      <level label="4">
        <text>may not have a right to unemployment allowances or benefits under the Railroad Unemployment Insurance Act or any other federal law that the United States Secretary of Labor specifies by regulation;</text>
      </level>
      <level label="5">
        <text>shall not have received and shall not be seeking unemployment benefits under the unemployment insurance law of Canada or if benefits have been sought under that law, shall have been finally determined by the appropriate unit not to be eligible; and</text>
      </level>
      <level label="6">
        <text>shall have exhausted regular benefits as provided in this subsection.</text>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>An individual has exhausted the regular benefits for a week of unemployment during the individual’s eligibility period if:</text>
        <level label="i">
          <text>before that week, the individual has received all regular benefits and allowances for dependents and benefits payable to federal civilian employees and former servicemembers under 5 U.S.C. § 8501 et seq. that were available to the individual under this title or the unemployment insurance law of another state that has been approved by the United States Secretary of Labor under 26 U.S.C. § 3304; or</text>
        </level>
        <level label="ii">
          <text>if the benefit year expired during the eligibility period, the individual has no wages or has insufficient wages to establish a new benefit year that would include that week.</text>
        </level>
      </level>
      <level label="2">
        <text>An individual who otherwise has received all regular benefits shall be considered to have exhausted regular benefits under paragraph (1)(i) of this subsection even if the individual later may be determined to be entitled to additional regular benefits as a result of a pending appeal about wages that were not considered in the initial monetary determination of the individual’s 1st claim for that benefit year.</text>
      </level>
    </level>
    <level label="d">
      <text>During the base period for which the individual has exhausted regular benefits, the total wages for covered employment shall exceed 150% of the wages for covered employment during the calendar quarter of the base period in which the individual’s wages for covered employment were the highest.</text>
    </level>
    <level label="e">
      <text>If an individual is disqualified from regular benefits for a specified period of weeks under § 8–1001, § 8–1003, or § 8–1005 of this title, the individual may not receive extended benefits unless:</text>
      <level label="1">
        <text>the period of disqualification has ended; and</text>
      </level>
      <level label="2">
        <text>the individual has been employed after the date of the disqualification.</text>
      </level>
    </level>
    <level label="f">
      <level label="1">
        <text>An individual shall:</text>
        <level label="i">
          <text>make a sustained and systematic effort throughout the week to find work; and</text>
        </level>
        <level label="ii">
          <text>submit tangible evidence of the effort to the Secretary.</text>
        </level>
      </level>
      <level label="2">
        <text>Except as provided in paragraph (3) of this subsection, an individual is disqualified for extended benefits for any week of unemployment during the individual’s eligibility period during which the individual fails to accept an offer of suitable work or apply for suitable work referred by the Secretary.</text>
      </level>
      <level label="3">
        <text>If an individual provides evidence that satisfies the Secretary that the individual has good prospects for obtaining work in the individual’s usual occupation within a reasonably short period, suitability of the work shall be determined in accordance with § 8–1005 of this title rather than paragraph (1) of this subsection.</text>
      </level>
    </level>
    <level label="g">
      <text>The Secretary shall refer an individual who applies for extended benefits to work that is suitable.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1105" title_number="8" title_name="Unemployment Insurance" subtitle_number="11" subtitle_name="Extended Benefits">
    <level label="a">
      <text>Except as provided in subsection (e) of this section, the weekly amount of extended benefits payable for a week of total unemployment during an individual’s eligibility period is equal to the amount of regular benefits, including allowances for dependents, payable to the individual for a week of total unemployment during the applicable benefit year.</text>
    </level>
    <level label="b">
      <text>The total amount of extended benefits payable to an eligible individual for the applicable benefit year of the individual may not be less than the lesser of:</text>
      <level label="1">
        <text>50% of the total amount of regular benefits, including allowances for dependents, payable to the individual during that benefit year;</text>
      </level>
      <level label="2">
        <text>13 times the average weekly benefit amount of the individual; or</text>
      </level>
      <level label="3">
        <text>39 times the average weekly benefit amount of the individual, reduced by the amount of regular benefits paid or deemed paid to the individual during that benefit year.</text>
      </level>
    </level>
    <level label="c">
      <text>If the benefit year of an individual ends during an extended benefit period, the balance of extended benefits to which the individual is entitled for weeks of unemployment beginning after the benefit year shall be reduced, but not below zero, by an amount computed by:</text>
      <level label="1">
        <text>determining the number of weeks for which the individual received any amounts as trade readjustment allowances under the federal Trade Act of 1974 within that benefit year; and</text>
      </level>
      <level label="2">
        <text>multiplying the number determined under item (1) of this subsection by the weekly amount of extended benefits of the individual.</text>
      </level>
    </level>
    <level label="d">
      <text>An individual who otherwise is eligible to receive benefits may not be denied regular benefits or extended benefits for any week because the individual:</text>
      <level label="1">
        <text>is in a training program that the United States Secretary of Labor approves under 19 U.S.C. § 2296(a)(1); or</text>
      </level>
      <level label="2">
        <text>leaves work that is not suitable to enter a training program that the United States Secretary of Labor approves under 19 U.S.C. § 2296(a)(1) because:</text>
        <level label="i">
          <text>the work was not of substantially equal or a higher skill level than the past adversely affected employment of the individual as defined under 19 U.S.C. § 2296(f); and</text>
        </level>
        <level label="ii">
          <text>the wages for the work were less than 80% of the average weekly wage of the individual as determined under 19 U.S.C. § 2296(e).</text>
        </level>
      </level>
    </level>
    <level label="e">
      <level label="1">
        <text>In this subsection, “high unemployment period” means any period during which:</text>
        <level label="i">
          <text>an extended benefit period would be in effect under § 8–1103(f) of this subtitle; and</text>
        </level>
        <level label="ii">
          <text>the average rate of total unemployment, seasonally adjusted, as determined by the United States Secretary of Labor, for the period consisting of the most recent 3 months for which data for all states are published before the close of that week is at least 8%.</text>
        </level>
      </level>
      <level label="2">
        <text>This subsection applies only to weeks of unemployment in a high unemployment period.</text>
      </level>
      <level label="3">
        <text>The total amount of extended benefits payable to an eligible individual for the applicable benefit year of the individual may not be less than the lesser of:</text>
        <level label="i">
          <text>80% of the total amount of regular benefits, including allowances for dependents, payable to the individual during the benefit year;</text>
        </level>
        <level label="ii">
          <text>20 times the average weekly benefit amount of the individual, including allowances for dependents; or</text>
        </level>
        <level label="iii">
          <text>46 times the average weekly extended benefit amount, reduced by the regular benefits, not including dependents’ allowances, paid or deemed paid to the individual during that benefit year.</text>
        </level>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1106" title_number="8" title_name="Unemployment Insurance" subtitle_number="11" subtitle_name="Extended Benefits">
    <text>Notwithstanding any other provision of this title, as to extended benefits for which the federal government wholly reimburses the State, the Secretary may not:</text>
    <level label="1">
      <text>charge the earned rating record of an employing unit for those extended benefits; or</text>
    </level>
    <level label="2">
      <text>require an employer to make reimbursement payments for those extended benefits.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1107" title_number="8" title_name="Unemployment Insurance" subtitle_number="11" subtitle_name="Extended Benefits">
    <level label="a">
      <text>Except as provided in subsection (b) of this section, the Secretary may not pay extended benefits to an individual for a week under an interstate claim submitted in another state under the Interstate Benefit Payment Plan unless an extended benefit period is in effect for that week in the other state as well as this State.</text>
    </level>
    <level label="b">
      <text>This section does not apply to the first 2 weeks for which extended benefits are payable under an interstate claim submitted under the Interstate Benefit Payment Plan to the individual from the extended benefit account established for the individual for the benefit year.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1108" title_number="8" title_name="Unemployment Insurance" subtitle_number="11" subtitle_name="Extended Benefits">
    <level label="a">
      <text>An individual is disqualified for extended benefits if the individual fails to comply with the requirements of § 8-1104(f)(1) of this subtitle unless the failure results from:</text>
      <level label="1">
        <text>a summons to appear for jury duty before a court of the United States or of a state; or</text>
      </level>
      <level label="2">
        <text>hospitalization of the individual for emergency treatment or treatment of a life-threatening situation.</text>
      </level>
    </level>
    <level label="b">
      <text>An individual who fails to comply with the requirements of § 8-1104(f)(2) of this subtitle is disqualified for extended benefits.</text>
    </level>
    <level label="c">
      <text>A disqualification under this section shall continue until an individual:</text>
      <level label="1">
        <text>is employed during at least 4 weeks that begin after the individual fails to comply with the requirements of § 8-1104(f) of this subtitle; and</text>
      </level>
      <level label="2">
        <text>has earnings equal to at least 4 times the weekly amount of extended benefits of the individual.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1109" title_number="8" title_name="Unemployment Insurance" subtitle_number="11" subtitle_name="Extended Benefits">
    <text>Notwithstanding any other provision of this subtitle, the Secretary, if authorized by federal law, may suspend the payment of extended benefits under § 8–1105(e) of this subtitle, to the extent necessary to ensure that: </text>
    <level label="1">
      <text>otherwise eligible individuals are not denied, in whole or in part, the receipt of emergency unemployment compensation authorized under federal law; and</text>
    </level>
    <level label="2">
      <text>the State receives maximum reimbursement from the federal government for the payment of the emergency benefits.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1110" title_number="8" title_name="Unemployment Insurance" subtitle_number="11" subtitle_name="Extended Benefits">
    <text>To the extent that provisions and definitions of federal unemployment law are in conflict with, or supplement the provisions and definitions in this subtitle, the provisions and definitions of federal unemployment law shall apply.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1201" title_number="8" title_name="Unemployment Insurance" subtitle_number="12" subtitle_name="Work Sharing">
    <level label="a">
      <text>In this subtitle the following words have the meanings indicated.</text>
    </level>
    <level label="b">
      <text>“Affected employee” means an individual to whom an approved work sharing plan applies, and who:</text>
      <level label="1">
        <text>was hired on a full–time basis or as a permanent part–time worker, who has been continuously on the payroll of an affected unit for at least 3 months immediately before the employing unit submits a work sharing plan; or</text>
      </level>
      <level label="2">
        <text>is rehired by an affected unit following a temporary closure or layoff due to the COVID–19 pandemic, subject to flexibility for noncontinuous employment provided under federal guidance.</text>
      </level>
    </level>
    <level label="c">
      <text>“Affected unit” means a specific plant, department, shift, or other definable unit of an employing unit:</text>
      <level label="1">
        <text>that has at least 2 employees; and</text>
      </level>
      <level label="2">
        <text>to which an approved work sharing plan applies.</text>
      </level>
    </level>
    <level label="d">
      <text>“Approved work sharing plan” means a plan that satisfies the purpose under § 8–1202 of this subtitle and receives the approval of the Secretary.</text>
    </level>
    <level label="e">
      <text>“Employer association” means:</text>
      <level label="1">
        <text>an association that is a party to a collective bargaining agreement under which it may negotiate a work sharing plan; or</text>
      </level>
      <level label="2">
        <text>an association authorized by all of its members to become a party to a work sharing plan.</text>
      </level>
    </level>
    <level label="f">
      <text>“Health and retirement benefits” means employer–provided health benefits and retirement benefits under a defined benefit pension plan as defined in § 414(j) of the Internal Revenue Code or contributions under a defined contribution plan as defined in § 414(i) of the Internal Revenue Code that are incidents of employment in addition to the cash remuneration earned.</text>
    </level>
    <level label="g">
      <text>“Intermittent employment” means employment that is not continuous, but may consist of periodic intervals of weekly work and intervals of no weekly work.</text>
    </level>
    <level label="h">
      <text>“Normal weekly work hours” means the usual hours of work for a full–time or regular part–time worker in the affected unit when that unit is operating on its regular basis, not to exceed 40 hours and not including overtime work.</text>
    </level>
    <level label="i">
      <text>“Temporary employment” means employment in which an employee:</text>
      <level label="1">
        <text>is expected to remain in a position for only a limited period of time; or</text>
      </level>
      <level label="2">
        <text>is hired by a temporary agency or other entity to fill a gap in the employer’s workforce.</text>
      </level>
    </level>
    <level label="j">
      <level label="1">
        <text>“Work sharing benefit” means benefits payable to an affected employee for work performed under an approved work sharing plan.</text>
      </level>
      <level label="2">
        <text>“Work sharing benefit” includes benefits payable to a federal civilian employee or former service member under Title 5, Chapter 85 of the United States Code.</text>
      </level>
      <level label="3">
        <text>“Work sharing benefit” does not include benefits that are otherwise payable under this title.</text>
      </level>
    </level>
    <level label="k">
      <text>“Work sharing employer” means an employing unit or employer association for which a work sharing plan has been approved.</text>
    </level>
    <level label="l">
      <text>“Work sharing plan” means a plan of an employing unit or employer association under which:</text>
      <level label="1">
        <text>normal weekly work hours of affected employees are reduced to avoid layoffs; and</text>
      </level>
      <level label="2">
        <text>affected employees share the work that remains after the reduction.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1202" title_number="8" title_name="Unemployment Insurance" subtitle_number="12" subtitle_name="Work Sharing">
    <level label="a">
      <text>The work sharing unemployment insurance program seeks to:</text>
      <level label="1">
        <text>preserve the jobs of employees and the work force of an employer during periods of lowered economic activity by reduction in work hours or workdays rather than by a layoff of some employees while other employees continue their normal weekly work hours or workdays; and</text>
      </level>
      <level label="2">
        <text>ameliorate the adverse effect of reduction in business activity by providing benefits for the part of the normal weekly work hours or workdays in which an employee does not work.</text>
      </level>
    </level>
    <level label="b">
      <text>The work sharing unemployment insurance program is not intended to subsidize:</text>
      <level label="1">
        <text>normal or expected fluctuations in economic activity that are an inherent part of an industry or occupation; or</text>
      </level>
      <level label="2">
        <text>an employer’s usual operation on a long–term basis.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1202.1" title_number="8" title_name="Unemployment Insurance" subtitle_number="12" subtitle_name="Work Sharing">
    <text>The Department shall ensure that the work sharing unemployment insurance program has sufficient staff and resources to complete the processing of a complete application within 10 days after receipt.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1203" title_number="8" title_name="Unemployment Insurance" subtitle_number="12" subtitle_name="Work Sharing">
    <level label="a">
      <text>An employing unit or employer association that wishes to participate in the work sharing unemployment insurance program shall submit to the Secretary a written work sharing plan that the employing unit or representative of the employer association has signed.</text>
    </level>
    <level label="b">
      <text>Within 15 days after receipt of a work sharing plan, the Secretary shall give written approval or disapproval of the plan.</text>
    </level>
    <level label="c">
      <text>A decision by the Secretary to disapprove a work sharing plan shall identify the reasons for the disapproval.</text>
    </level>
    <level label="d">
      <level label="1">
        <text>When the Secretary disapproves a work sharing plan, the decision is final and may not be appealed.</text>
      </level>
      <level label="2">
        <text>After 15 days after the Secretary disapproves a work sharing plan, the employing unit or employer association may submit a new work sharing plan.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1204" title_number="8" title_name="Unemployment Insurance" subtitle_number="12" subtitle_name="Work Sharing">
    <level label="a">
      <text>Except as provided in subsection (b) of this section, the Secretary shall approve a work sharing plan that meets the following requirements:</text>
      <level label="1">
        <text>a work sharing plan shall:</text>
        <level label="i">
          <text>identify the affected unit;</text>
        </level>
        <level label="ii">
          <text>identify each employee in the affected unit by name, Social Security number, normal weekly work hours, and any other information that the Secretary requires;</text>
        </level>
        <level label="iii">
          <text>specify the requested start date of the work sharing plan that, unless waived by the Secretary for good cause, shall begin on a Sunday no earlier than 7 days after the plan is submitted and an expiration date that is not more than 6 months after the effective date of the work sharing plan;</text>
        </level>
        <level label="iv">
          <text>provide for reduction of normal weekly work hours of affected employees in each affected unit which shall be at least 10% but not more than 60% of the normal weekly work hours of each employee;</text>
        </level>
        <level label="v">
          <text>identify any week during the term of the plan for which the employer regularly provides no work for its employees;</text>
        </level>
        <level label="vi">
          <text>specify the effect that work sharing will have on the fringe benefits of each employee in the affected unit including:</text>
          <level label="1">
            <text>holiday and vacation pay;</text>
          </level>
          <level label="2">
            <text>sick leave; and</text>
          </level>
          <level label="3">
            <text>similar advantages;</text>
          </level>
        </level>
        <level label="vii">
          <text>include an estimate of the number of employees who would be laid off in the absence of the plan and the aggregate normal weekly work hours for those employees that must be equivalent to the aggregate hours reduced under the work sharing plan;</text>
        </level>
        <level label="viii">
          <text>include a brief description of the circumstances requiring the use of work sharing to avoid layoffs;</text>
        </level>
        <level label="ix">
          <text>contain the employer’s certification that:</text>
          <level label="1">
            <text>each affected employee has been continuously on the payroll of the employing unit for 3 months immediately before the date on which the employing unit or employer association submits the work sharing plan;</text>
          </level>
          <level label="2">
            <text>the total reduction in normal weekly work hours under the work sharing plan is instead of temporary or permanent layoffs, or both, that would have affected at least one employee and that would have resulted in an equivalent reduction in work hours;</text>
          </level>
          <level label="3">
            <text>participation in the plan and its implementation is consistent with the employer’s obligations under applicable federal and State law;</text>
          </level>
          <level label="4">
            <text>the employer will not hire new employees in, or transfer employees to, the affected unit while the plan is in effect;</text>
          </level>
          <level label="5">
            <text>the work sharing plan will not serve as a subsidy of temporary or intermittent employment; and</text>
          </level>
          <level label="6">
            <text>health benefits and retirement benefits, if any, provided to any employee whose usual weekly work hours are reduced under the work sharing plan will continue to be provided:</text>
          </level>
          <level label="A">
            <text>to each employee participating in the work sharing plan under the same terms and conditions as though the usual weekly work hours of the employee had not been reduced; or</text>
          </level>
          <level label="B">
            <text>to the same extent as other employees not participating in the program; and</text>
          </level>
        </level>
        <level label="x">
          <level label="1">
            <text>contain the written approval of the collective bargaining agent for each collective bargaining agreement that covers any affected employee in the affected unit; and</text>
          </level>
          <level label="2">
            <text>for any affected employee not covered by a collective bargaining agreement:</text>
          </level>
          <level label="A">
            <text>describe how notice of the plan will be provided to employees who will be subject to the plan; or</text>
          </level>
          <level label="B">
            <text>if advance notice to employees subject to the plan is not feasible, provide a detailed explanation as to why advance notice is not feasible.</text>
          </level>
        </level>
      </level>
      <level label="2">
        <text>an employer is deemed to have satisfied its obligation to provide the certificate required under item (1)(ix)6 of this subsection if the employer certifies that a reduction in health benefits and retirement benefits scheduled to occur while the plan is in effect applies to employees who are participating in work sharing in the same manner as it applies to those employees who are not participating in work sharing.</text>
      </level>
      <level label="3">
        <text>if a work sharing plan serves the work sharing employer as a transitional step to permanent staff reduction, the work sharing plan shall contain a reemployment assistance plan for each affected employee that the work sharing employer develops with the Secretary.</text>
      </level>
      <level label="4">
        <text>the work sharing employer shall agree to:</text>
        <level label="i">
          <text>submit to the Secretary reports that are necessary to administer the work sharing plan; and</text>
        </level>
        <level label="ii">
          <text>allow the Department to have access to all records necessary:</text>
          <level label="1">
            <text>to verify the work sharing plan before its approval;</text>
          </level>
          <level label="2">
            <text>to monitor and evaluate the application of the work sharing plan after its approval; and</text>
          </level>
          <level label="3">
            <text>to comply with any other requirement the Secretary deems necessary that is consistent with this subtitle and federal unemployment insurance law.</text>
          </level>
        </level>
      </level>
    </level>
    <level label="b">
      <text>The Secretary may not approve a work sharing plan that:</text>
      <level label="1">
        <text>is submitted by a new employer as defined in § 8–609 of this title;</text>
      </level>
      <level label="2">
        <text>is submitted by an employer that has failed to:</text>
        <level label="i">
          <text>file quarterly wage reports or other reports required under this title; or</text>
        </level>
        <level label="ii">
          <text>pay all contributions, assessments, reimbursements in lieu of contributions, interest, and penalties due through the date of the employer’s application; or</text>
        </level>
      </level>
      <level label="3">
        <text>is inconsistent with this subtitle and the purpose of work sharing.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1205" title_number="8" title_name="Unemployment Insurance" subtitle_number="12" subtitle_name="Work Sharing">
    <level label="a">
      <text>An approved work sharing plan may be modified if the modification meets the requirements for approval under § 8-1204 of this subtitle and the Secretary approves the modification.</text>
    </level>
    <level label="b">
      <text>An employing unit may add an employee to a work sharing plan under this section when the employee has been continuously on the payroll for 3 months.</text>
    </level>
    <level label="c">
      <text>An approved modification of a work sharing plan may not change its expiration date.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1206" title_number="8" title_name="Unemployment Insurance" subtitle_number="12" subtitle_name="Work Sharing">
    <level label="a">
      <text>An affected employee is eligible under § 8–1207 of this subtitle to receive work sharing benefits for each week in which the Secretary determines that the affected employee:</text>
      <level label="1">
        <text>is able to work; and</text>
      </level>
      <level label="2">
        <text>is available for the employee’s normal weekly work hours for the work sharing employer.</text>
      </level>
    </level>
    <level label="b">
      <text>For purposes of subsection (a) of this section, an affected employee is able and available to work for the work sharing employer for all hours in which the employee participates in training, including employer–sponsored training or worker training funded under the federal Workforce Innovation and Opportunity Act, to enhance job skills if the program has been approved by the Secretary and the training has been authorized by the employer.</text>
    </level>
    <level label="c">
      <level label="1">
        <text>An affected employee who otherwise is eligible may not be denied work sharing benefits for failure to actively seek work under § 8–903(a)(1)(iii) of this title from a person other than the work sharing employer.</text>
      </level>
      <level label="2">
        <text>An affected employee may not be disqualified under § 8–1005 of this title for refusal to apply for or accept suitable work from a person other than the work sharing employer.</text>
      </level>
    </level>
    <level label="d">
      <text>An affected employee who is otherwise eligible for benefits:</text>
      <level label="1">
        <text>is considered to be unemployed for the purpose of the work sharing unemployment insurance program; and</text>
      </level>
      <level label="2">
        <text>is not subject to the requirement under § 8–801 of this title that an individual be unemployed.</text>
      </level>
    </level>
    <level label="e">
      <text>Unless the result would be inconsistent with this subtitle, the provisions of this title that apply to a claim for and payment of other benefits apply to a claim for and payment of work sharing benefits.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1207" title_number="8" title_name="Unemployment Insurance" subtitle_number="12" subtitle_name="Work Sharing">
    <level label="a">
      <text>Work sharing benefits shall be determined in accordance with this section.</text>
    </level>
    <level label="b">
      <level label="1">
        <text>To compute work sharing benefits:</text>
        <level label="i">
          <text>the weekly benefit amount of an affected employee under § 8–803 of this title shall be multiplied by the percentage of reduction in the employee’s normal weekly work hours under the approved work sharing plan; and</text>
        </level>
        <level label="ii">
          <text>the hours for which an affected employee receives paid leave shall be counted as hours worked if the affected employee performed some work during the work week.</text>
        </level>
      </level>
      <level label="2">
        <text>If the affected employee was absent from work without the approval of the employer or used unpaid leave, the affected employee will not be considered to have worked all the hours offered by the work sharing employer in a work week, and the employee shall be denied work sharing benefits for that week.</text>
      </level>
      <level label="3">
        <text>The product obtained under paragraph (1)(i) of this subsection shall be rounded to the next lower dollar.</text>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>An affected employee is eligible to receive not more than 52 weeks of work sharing benefits during each benefit year.</text>
      </level>
      <level label="2">
        <text>The total amount of benefits payable under Subtitle 8 of this title and work sharing benefits payable under this section may not exceed the total for the benefit year under § 8–808(c) of this title.</text>
      </level>
    </level>
    <level label="d">
      <text>An allowance for a dependent is payable to an affected employee in accordance with § 8–804 of this title.</text>
    </level>
    <level label="e">
      <text>An affected employee who receives a work sharing benefit is not subject to the limitation on benefits for partial unemployment under § 8–803(d) of this title.</text>
    </level>
    <level label="f">
      <text>During a week in which an individual who otherwise is eligible for benefits does not work for the work sharing employer:</text>
      <level label="1">
        <text>the individual shall be paid benefits in accordance with Subtitle 8 of this title; and</text>
      </level>
      <level label="2">
        <text>the week does not count as a week for which a work sharing benefit is received.</text>
      </level>
    </level>
    <level label="g">
      <text>During a week in which an individual performs work under an approved work sharing plan and performs work for another employer, the individual’s work sharing benefit shall be computed in the same manner as if the individual worked solely for the work sharing employer.</text>
    </level>
    <level label="h">
      <text>An individual who is not provided any work by the work sharing employer during a week in which a work sharing plan is in effect, but who works for another employer and is otherwise eligible for unemployment benefits, may be paid regular benefits for that week under Subtitle 8 of this title subject to the disqualifying income requirements of § 8–803(d) of this title and other provisions applicable to claims for regular compensation.</text>
    </level>
    <level label="i">
      <text>An individual who is provided less than 50% of the individual’s normal weekly work hours with the work sharing employer during a week in which a work sharing plan is in effect, and is otherwise eligible for unemployment benefits, may be paid regular benefits for that week under Subtitle 8 of this title subject to the disqualifying income requirements of § 8–803(d) of this title and other provisions applicable to claims for regular compensation.</text>
    </level>
    <level label="j">
      <text>While an affected employee applies for or receives work sharing benefits, the affected employee is not eligible for:</text>
      <level label="1">
        <text>extended benefits;</text>
      </level>
      <level label="2">
        <text>supplemental federal unemployment compensation; or</text>
      </level>
      <level label="3">
        <text>benefits under any other federal or State program.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1208" title_number="8" title_name="Unemployment Insurance" subtitle_number="12" subtitle_name="Work Sharing">
    <level label="a">
      <text>The Secretary may revoke approval of an approved work sharing plan for good cause, including:</text>
      <level label="1">
        <text>conduct or an occurrence that tends to defeat the intent and effective operation of the approved work sharing plan;</text>
      </level>
      <level label="2">
        <text>failure to comply with an assurance in the approved work sharing plan;</text>
      </level>
      <level label="3">
        <text>unreasonable revision of a productivity standard of the affected unit; and</text>
      </level>
      <level label="4">
        <text>violation of a criterion on which the Secretary based approval of the approved work sharing plan.</text>
      </level>
    </level>
    <level label="b">
      <text>The decision of the Secretary to revoke approval of a work sharing plan is final and is not subject to appeal.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1209" title_number="8" title_name="Unemployment Insurance" subtitle_number="12" subtitle_name="Work Sharing">
    <text>An affected employee who has received all of the work sharing benefits or combined unemployment benefits and work sharing benefits available in a benefit year shall be:</text>
    <level label="1">
      <text>considered an exhaustee for purposes of extended benefits, as provided under § 8–1104 of this title; and</text>
    </level>
    <level label="2">
      <text>if otherwise eligible, shall be eligible to receive extended benefits under Subtitle 11 of this title.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1301" title_number="8" title_name="Unemployment Insurance" subtitle_number="13" subtitle_name="Prohibited Acts; Penalties">
    <text>A person, for that person or another, may not knowingly make a false statement or false representation or knowingly fail to disclose a material fact to receive or increase a benefit or other payment under this title or an unemployment insurance law of another state, the federal government, or a foreign government.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1302" title_number="8" title_name="Unemployment Insurance" subtitle_number="13" subtitle_name="Prohibited Acts; Penalties">
    <text>An employer, its officer or agent, or another person may not:</text>
    <level label="1">
      <text>knowingly make a false statement or false representation or knowingly fail to disclose a material fact to:</text>
      <level label="i">
        <text>prevent or reduce the payment of a benefit to an individual who is entitled to the benefit;</text>
      </level>
      <level label="ii">
        <text>avoid becoming or remaining subject to this title; or</text>
      </level>
      <level label="iii">
        <text>avoid or reduce any contribution or other payment that is required from an employer under this title; or</text>
      </level>
    </level>
    <level label="2">
      <text>willfully fail or refuse to:</text>
      <level label="i">
        <text>make a contribution or other payment;</text>
      </level>
      <level label="ii">
        <text>submit a report that is required under this title;</text>
      </level>
      <level label="iii">
        <text>produce records that are required under this title; or</text>
      </level>
      <level label="iv">
        <text>allow those records to be copied or inspected.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1303" title_number="8" title_name="Unemployment Insurance" subtitle_number="13" subtitle_name="Prohibited Acts; Penalties">
    <text>An employing unit, directly or indirectly, may not:</text>
    <level label="1">
      <text>accept, make, or require a deduction from a wage to pay a contribution that the employing unit is required to pay; or</text>
    </level>
    <level label="2">
      <text>accept or require from an employee a waiver of a right to which the employee is entitled under this title.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1304" title_number="8" title_name="Unemployment Insurance" subtitle_number="13" subtitle_name="Prohibited Acts; Penalties">
    <text>A person may not, without just cause, fail or refuse to obey a subpoena issued under § 8–306(c) or § 8–5A–06(b) of this title if the person has the power to obey the subpoena.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1305" title_number="8" title_name="Unemployment Insurance" subtitle_number="13" subtitle_name="Prohibited Acts; Penalties">
    <level label="a">
      <text>Unless another penalty is provided by statute, a person who willfully violates a provision of this title or a regulation adopted under this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $1,000 or imprisonment not exceeding 90 days or both.</text>
    </level>
    <level label="b">
      <text>In addition to the penalty under subsection (a) of this section, a person who violates § 8–1301 of this subtitle:</text>
      <level label="1">
        <text>shall make full restitution of the benefit unlawfully received and pay a monetary penalty of 15% of the benefit unlawfully received, including interest at a rate of 1.5% a month on the total amount of restitution plus the monetary penalty from the date the Secretary notifies the person of the amount to be recovered;</text>
      </level>
      <level label="2">
        <text>shall be disqualified from receiving benefits for any week of unemployment, including the week in which a determination is made that the individual filed a claim involving a false statement, false representation, or failure to disclose a material fact, until:</text>
        <level label="i">
          <text>the Secretary determines that:</text>
          <level label="1">
            <text>the benefit unlawfully received has been repaid in full; and</text>
          </level>
          <level label="2">
            <text>the monetary penalty of 15% and interest at a rate of 1.5% a month on the total amount of benefit unlawfully received plus the monetary penalty have been paid in full; or</text>
          </level>
        </level>
        <level label="ii">
          <text>the Secretary determines that:</text>
          <level label="1">
            <text>in the Secretary’s sole discretion under § 8–809(f)(3) of this title, the benefit unlawfully received and interest are uncollectible; and</text>
          </level>
          <level label="2">
            <text>the claimant has paid the 15% monetary penalty in full; and</text>
          </level>
        </level>
      </level>
      <level label="3">
        <text>shall be disqualified from receiving benefits:</text>
        <level label="i">
          <text>if there were no other previous determinations made that the individual violated § 8–1301 of this subtitle during the immediately preceding 4 benefit years, for 1 year from the date on which a determination is made that the individual filed a claim involving a false statement, false representation, or failure to disclose a material fact;</text>
        </level>
        <level label="ii">
          <text>if there were previous determinations made that the individual violated § 8–1301 of this subtitle in only 1 of the immediately preceding 4 benefit years, for 2 years from the date on which a determination is made that the individual filed a claim involving a false statement, false representation, or failure to disclose a material fact; and</text>
        </level>
        <level label="iii">
          <text>if there were previous determinations made that the individual violated § 8–1301 of this subtitle in more than 1 of the immediately preceding 4 benefit years, for 3 years from the date on which a determination is made that the individual filed a claim involving a false statement, false representation, or failure to disclose a material fact.</text>
        </level>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>An employing unit or officer or agent of an employing unit who violates § 8–1303 of this subtitle is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both.</text>
      </level>
      <level label="2">
        <text>A person who violates § 8–5A–08(b) or (d) of this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both.</text>
      </level>
      <level label="3">
        <text>A person who violates § 8–1304 of this subtitle is guilty of a misdemeanor for each day the violation continues and on conviction is subject to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both.</text>
      </level>
      <level label="4">
        <text>An employee or former employee of the Department who in the course of employment or duty has or had access to confidential unemployment insurance information maintained by the Department and who violates § 8–111 of this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both.</text>
      </level>
      <level label="5">
        <text>A person who receives confidential unemployment insurance information under this title and who rediscloses, without authorization, or uses the confidential unemployment insurance information for a purpose other than that specified in the provision of law or agreement authorizing the use or disclosure of the confidential unemployment insurance information is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1306" title_number="8" title_name="Unemployment Insurance" subtitle_number="13" subtitle_name="Prohibited Acts; Penalties">
    <text>A prosecution under § 8-1301, § 8-1302, or § 8-1305(a) of this subtitle shall be instituted within 3 years after the date on which the offense was committed.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1401" title_number="8" title_name="Unemployment Insurance" subtitle_number="14" subtitle_name="Short Title">
    <text>This title may be cited as the “Maryland Unemployment Insurance Law”.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1501" title_number="8" title_name="Unemployment Insurance" subtitle_number="15" subtitle_name="Additional Benefits for Former Servicemembers">
    <level label="a">
      <text>In this subtitle the following terms have the meanings indicated.</text>
    </level>
    <level label="b">
      <text>“Former servicemember” means a former member of the federal service as defined in 5 U.S.C. § 8521(a) that:</text>
      <level label="1">
        <text>is eligible for unemployment insurance benefits for ex-servicemembers under 5 U.S.C. § 8521; and</text>
      </level>
      <level label="2">
        <text>was in active service in connection with Operation Desert Shield or Operation Desert Storm.</text>
      </level>
    </level>
    <level label="c">
      <text>“UCX benefits” means unemployment insurance benefits for ex-servicemembers under 5 U.S.C. § 8521.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1502" title_number="8" title_name="Unemployment Insurance" subtitle_number="15" subtitle_name="Additional Benefits for Former Servicemembers">
    <text>Unless the result would be inconsistent with this subtitle, the provisions of this title that apply to claims for or the payment of regular benefits shall apply to additional benefits for former servicemembers.</text>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1503" title_number="8" title_name="Unemployment Insurance" subtitle_number="15" subtitle_name="Additional Benefits for Former Servicemembers">
    <level label="a">
      <text>The eligibility period of a former servicemember consists of:</text>
      <level label="1">
        <text>the weeks in the former servicemember’s benefit year that begin during the additional benefit period; and</text>
      </level>
      <level label="2">
        <text>if the former servicemember’s benefit year ends during the additional benefit period, any week thereafter that begins during the additional benefit period.</text>
      </level>
    </level>
    <level label="b">
      <text>To be eligible for additional benefits for a week during an eligibility period, a former servicemember:</text>
      <level label="1">
        <text>shall be unemployed for the week for which benefits are claimed;</text>
      </level>
      <level label="2">
        <text>shall meet each requirement of this title for regular benefits that applies to a claim for additional benefits;</text>
      </level>
      <level label="3">
        <text>may not be subject to disqualification from receiving regular benefits; and</text>
      </level>
      <level label="4">
        <text>shall have exhausted all UCX benefits to which the former servicemember is entitled.</text>
      </level>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1504" title_number="8" title_name="Unemployment Insurance" subtitle_number="15" subtitle_name="Additional Benefits for Former Servicemembers">
    <level label="a">
      <text>Except as provided in subsection (b) of this section, with respect to unemployment that occurs during an additional benefit period, a former servicemember who is eligible under this subtitle:</text>
      <level label="1">
        <text>is entitled to a total amount of additional benefits not exceeding 13 times the former servicemember’s weekly benefit amount; and</text>
      </level>
      <level label="2">
        <text>for each week for which additional benefits are payable, is entitled to allowances for dependents in addition to the additional benefits.</text>
      </level>
    </level>
    <level label="b">
      <text>A former servicemember’s entitlement to additional benefits ceases after having received a total of 26 times the former servicemember’s weekly benefit amount in any combination of UCX or additional benefits.</text>
    </level>
  </section>
  <section article="gle" article_name="Labor and Employment" number="8-1505" title_number="8" title_name="Unemployment Insurance" subtitle_number="15" subtitle_name="Additional Benefits for Former Servicemembers">
    <text>A former servicemember who otherwise is eligible for additional benefits may not be denied benefits under § 8-1504 of this subtitle or § 8-1005 of this title because the former servicemember is in training with the approval of the Secretary.</text>
  </section>
</title>