SB 261 UNEMPLOYMENT COMPENSATION  DWIGHT PERKINS, Special Assistant to the Commissioner of the Department of Labor, stated SB 261 makes six changes to the Employment Security Act: federal income tax withholding; confidentiality of records; contributions and collections; benefit overpayments; finality of determinations and appeals; and minor technical amendments. He summarized a sectional analysis provided to committee members. SENATOR ADAMS moved SB 261 out of committee with individual recommendations. SENATOR TAYLOR objected to ask why the deadline for filing and paying various amounts was increased from 15 to 30 days. MR. PERKINS stated that section benefits the claimant as it gives the claimant an extra 15 days in the appeal process. SENATOR TAYLOR removed his objection and the bill moved from committee with individual recommendations.