00 CS FOR HOUSE BILL NO. 193(FIN) 01 "An Act establishing a paid parental leave program; relating to employer surcharges; 02 relating to the employment assistance and training program account; relating to 03 unemployment benefits; relating to the collection of child support obligations; relating 04 to employee unemployment tax credits; relating to employer contributions to 05 unemployment; relating to the duties of the Department of Labor and Workforce 06 Development; and providing for an effective date." 07 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 08  * Section 1. AS 23.10 is amended by adding new sections to read: 09 Article 9. Alaska Paid Parental Leave Program.  10 Sec. 23.10.700. Paid parental leave program. The department shall 11 administer the paid parental leave program established under AS 23.10.700 - 12 23.10.795.  13 Sec. 23.10.705. Parental leave fund account. The parental leave fund account 01 is established as a separate fund in the state treasury. The department shall deposit 02 money collected under AS 23.10.710 in the account. The legislature may appropriate 03 the annual estimated balance in the account and interest earned on the account to the 04 department to carry out the purposes of AS 23.10.700 - 23.10.795. Money in the 05 account does not lapse. 06 Sec. 23.10.710. Contributions or reimbursement payments for paid  07 parental leave. (a) Except as provided in (b) and (d) of this section, in the manner 08 provided in AS 23.20 and for the benefit of the paid parental leave program, the 09 department shall collect from each employee an amount equal to .15 percent of the 10 wages as set out in AS 23.20.175, on which the employee is required to make 11 contributions under AS 23.20.290(d). 12 (b) A nonprofit organization, governmental entity, or federally recognized 13 tribe that has elected to make payments in place of contributions under AS 23.20.277 14 shall make reimbursement payments to the paid parental leave program in the manner 15 provided in AS 23.20.277. 16 (c) The department shall assess and collect, under AS 23.20.185 - 23.20.275, 17 interest and penalties for delinquent reports and payments due under this section. 18 Interest and penalties collected shall be handled in accordance with AS 23.20.130(d). 19 (d) The department shall adopt regulations establishing a process for 20 employers who are exempt from participating in the paid parental leave program to opt 21 into the program. 22 Sec. 23.10.715. Qualifying purpose. An eligible employee may use paid 23 parental leave when the employee needs to be absent from work to 24 (1) care for a child within 12 months of the 25 (A) birth of that child to, adoption of that child by, or 26 placement of that child with the eligible employee; or 27 (B) appointment of the eligible employee as the legal guardian 28 of that child; or 29 (2) complete an adoption, legal guardianship, or foster placement 30 process of a child before the child is adopted by or placed with the employee. 31 Sec. 23.10.720. Paid parental leave claim. (a) The department shall establish 01 by regulation procedures for filing a claim for paid parental leave under AS 23.10.700 02 - 23.10.795, including a procedure for certifying that the leave is for a qualifying 03 purpose under AS 23.10.715. 04 (b) An employee may file a claim with the department for paid parental leave 05 not more than 60 days before the anticipated start date of the qualifying absence from 06 work nor more than 90 days after the date on which the qualifying absence from work 07 began. The department may waive the 90-day filing deadline for good cause. The 08 department may process a claim without the eligible employee providing exact dates 09 of an anticipated qualifying absence from work. The department may adjust claim data 10 through a claim modification process established by the department. 11 (c) The department may accept any of the following as sufficient evidence that 12 a paid parental leave claim is for a qualifying purpose: 13 (1) the child's birth certificate; 14 (2) a document from the child's health care provider or the health care 15 provider of the person who gave birth to the child, stating the child's date of birth; 16 (3) a document from the child's health care provider, the adoption 17 agency involved in the adoption, or another individual approved by the department 18 confirming the adoption or anticipated adoption and the date of the adoption or 19 anticipated adoption; 20 (4) a document from the foster care agency involved in the child's 21 placement, or from another individual approved by the department, confirming the 22 placement or anticipated placement of the child for foster care; 23 (5) a form signed by the employee acknowledging paternity of the 24 child that meets the requirements of AS 18.50.165; or 25 (6) a document from a state or tribal court confirming a petition for or 26 decree of legal guardianship of the child. 27 Sec. 23.10.725. Eligibility; benefit amount; duration. (a) An employee who 28 is paid at least $2,500 in wages during the employee's base period for employment 29 covered by AS 23.20.700 - 23.20.795 is eligible to receive paid parental leave under 30 AS 23.10.700 - 23.10.795 if those wages were paid in at least two of the calendar 31 quarters of the employee's base period, and the employee is working for an employer 01 of 25 or more employees at the time a paid parental leave claim is made. Paid parental 02 leave begins the first day of absence from work for a qualifying purpose under 03 AS 23.10.715. 04 (b) The department shall calculate an employee's base period for purposes of 05 (a) of this section using the first four of the last five completed calendar quarters 06 immediately preceding the first day of the employee's benefit year, except that, if an 07 employee would not otherwise be eligible for paid parental leave because of the use of 08 a base period that does not include the most recently completed calendar quarter 09 immediately preceding the first day of the employee's benefit year, the department 10 shall calculate the employee's base period and determine the employee's eligibility 11 using the four most recently completed calendar quarters before the start of the benefit 12 year. For an individual who has been separated from employment for not more than 26 13 weeks, the department shall calculate the individual's base period using the first four 14 of the last five completed calendar quarters immediately preceding the individual's 15 separation from employment, except that, if an individual would not otherwise be 16 eligible for paid parental leave because of the use of a base period that does not 17 include the most recently completed calendar quarter, the department shall calculate 18 the individual's base period and determine the individual's eligibility using the four 19 most recently completed calendar quarters before the start of the benefit year. 20 (c) The department shall determine an eligible employee's weekly benefit in 21 the same manner as provided in AS 23.20.350(d). The department shall calculate the 22 employee's weekly benefit in accordance with AS 23.10.730 for employees using the 23 accelerated benefit option. 24 (d) The maximum number of weeks for which an eligible employee may take 25 paid parental leave, and for which paid parental leave benefits are payable in a benefit 26 year, is between eight and 12 weeks, cumulative, as determined by the department. 27 The department shall determine and make public the maximum duration of the 28 parental leave benefit each year, based on fund solvency, forecasted use, and actuarial 29 studies completed under AS 23.10.780. For employees using the accelerated benefit 30 option, the department shall calculate the number of weeks an eligible employee may 31 take paid parental leave in accordance with AS 23.10.730. 01 (e) In this section, "benefit year" means a period of 52 consecutive weeks 02 beginning at 12:00 a.m. of the Sunday preceding the day that an eligible employee 03 first files a claim for paid parental leave and, thereafter, the period of 52 consecutive 04 weeks beginning at 12:00 a.m. of the Sunday preceding the day that the eligible 05 employee next files the claim after the end of the eligible employee's last preceding 06 benefit year; however, for an eligible employee covered by this subsection, "benefit 07 year" also means a period of 53 weeks if the filing of a claim for paid parental leave 08 would result in overlapping any quarter of the base year of a previously filed request 09 for paid parental leave. 10 Sec. 23.10.730. Accelerated benefit option. An eligible employee may choose 11 to receive the paid parental leave benefit on an accelerated basis. For each week the 12 employee elects the accelerated benefit option, the employee shall receive double the 13 weekly benefit amount to which the employee is entitled. However, for each week the 14 employee chooses the accelerated benefit option, the duration of the benefit is reduced 15 by a corresponding week.  16 Sec. 23.10.735. Coordination of benefits. (a) Leave taken under the paid 17 parental leave program shall run concurrently with leave that also qualifies as leave 18 under 29 U.S.C. 2601 - 2654 (Family and Medical Leave Act) or AS 39.20.500 - 19 39.20.550. 20 (b) An employer may require that payments for paid parental leave under 21 AS 23.10.700 - 23.10.795 be made concurrently with, or coordinated with, payments 22 or leave provided under a short-term disability policy or a separate bank of paid time 23 off designated specifically for parental leave under a collective bargaining agreement 24 or employer policy. The employer must provide employees written notice of this 25 requirement. 26 (c) The department shall adopt regulations establishing a process for an 27 employer to request to opt out of the paid parental leave program. The regulations 28 must 29 (1) only allow an employer to opt out if the employer provides a 30 specifically designated paid parental leave allowance under a collective bargaining 31 agreement, employment contract, or employer policy that meets or exceeds the paid 01 parental leave available under AS 23.10.700 - 23.10.795; and 02 (2) provide a process for an employer to appeal a determination made 03 by the department. 04 (d) An employee may not be required to use or exhaust any accrued vacation 05 leave, sick leave, or other paid time off before or while receiving paid parental leave 06 benefits under AS 23.10.700 - 23.10.795. However, the employee may choose to use 07 accrued vacation leave, sick leave, or other paid time off while receiving paid parental 08 leave benefits under AS 23.10.700 - 23.10.795 if the total amount received does not 09 exceed the employee's average weekly earnings. 10 (e) Paid parental leave under AS 23.10.700 - 23.10.795 does not relieve an 11 employer from the obligation to comply with more generous terms included in a 12 collective bargaining agreement or employment contract. 13 Sec. 23.10.740. Disqualification. In addition to any other penalty that may 14 apply, an employee may be disqualified from paid parental leave benefits for up to one 15 year if the department determines the employee intentionally made a false statement or 16 misrepresentation of a material fact, or intentionally failed to report a material fact, to 17 obtain paid parental leave. 18 Sec. 23.10.745. Appeals. The department shall establish a process for an 19 employee to appeal a determination by the department regarding a paid parental leave 20 claim within 90 days after receiving notice of the determination. 21 Sec. 23.10.750. Recovery of improper payments. (a) An employee who 22 receives paid parental leave to which the employee is not entitled under AS 23.10.700 23 - 23.10.795 shall repay to the department the amount improperly paid. The department 24 shall deposit the payment in the parental leave fund account established in 25 AS 23.10.705.  26 (b) The department shall promptly prepare and send a notice of determination 27 to the employee at the employee's last address of record, stating that the employee is 28 required to repay the amount of paid parental leave received in error. If the employee 29 does not repay the amount received in error within a reasonable time set by the 30 department, the department shall deduct the amount from future paid parental leave 31 benefits owed to the employee or from the permanent fund dividend of the employee 01 under AS 43.23.140(b)(6). However, the department may waive repayment of all or a 02 portion of the amount of paid parental leave received in error if the department 03 determines that the employee has died or has acted in good faith when claiming and 04 receiving paid parental leave benefits and that requiring repayment would be unfair or 05 inequitable. 06 (c) If the employee has not repaid the paid parental leave benefit or if the 07 amount has not been deducted from future benefits or the permanent fund dividend of 08 the employee within two years after the last day of the year in which payment was 09 made, the commissioner may declare the amount uncollectible. 10 Sec. 23.10.755. Public education and outreach campaign. The department 11 shall conduct a public education and outreach campaign to educate employees and 12 employers about the availability of paid parental leave. 13 Sec. 23.10.760. Employment protection; health insurance maintenance;  14 enforcement. (a) An eligible employee who takes paid parental leave under 15 AS 23.10.700 - 23.10.795 is entitled to return to the position the employee held when 16 the leave began or to be restored to an equivalent position with equivalent seniority, 17 pay, benefits, working hours, and other terms and conditions of employment, 18 including service credits the employee was entitled to at the start of paid parental 19 leave. 20 (b) During any period of qualified paid parental leave, the employer shall 21 maintain the employee's health care benefits on the same terms as before the leave 22 began. The employee shall continue to pay the employee's share of the cost of any 23 health care benefits. 24 (c) An employer may not take or threaten any adverse employment action or 25 discriminate against the employee for applying for or using paid parental leave under 26 AS 23.10.700 - 23.10.795. 27 (d) An employer may not take any action that prevents or discourages an 28 employee from taking paid parental leave under AS 23.10.700 - 23.10.795, including 29 failing to provide timely and complete information required by the department or 30 reporting or threatening to report suspected citizenship or immigration status of the 31 employee or an employee's family member. 01 (e) An employer may not adopt or enforce a policy that allows paid parental 02 leave taken under AS 23.10.700 - 23.10.795 to be considered as an absence that could 03 result in discipline, discharge, demotion, suspension, or any other adverse action 04 against the employee. 05 (f) The department shall establish a complaint process by regulation for an 06 employee who believes the employee's employer violated this section. A complaint 07 must be filed within two years after the violation occurred or the date the employee 08 reasonably should have known about the violation, whichever is later. 09 (g) After granting the employer a reasonable opportunity for a fair hearing, or 10 after the employer acknowledges that a violation occurred, the department may 11 determine whether a violation occurred. If the department determines a violation 12 occurred, the department may order the employer to remedy the violation, which may 13 include 14 (1) granting the requested paid parental leave; 15 (2) providing up to two years of back pay, plus interest; 16 (3) reinstating the employee; 17 (4) paying to the complainant attorney fees allowed under the Alaska 18 Rules of Civil Procedure; 19 (5) other relief the department considers appropriate. 20 (h) After the department issues a final determination, either party may appeal 21 the determination to a court of competent jurisdiction. 22 Sec. 23.10.765. Notice to employees. (a) An employer shall provide written 23 notice to each employee upon hiring, and annually thereafter, of the benefits available 24 under AS 23.10.700 - 23.10.795. The notice must include 25 (1) the employee's right to paid parental leave benefits under 26 AS 23.10.700 - 23.10.795 and the terms under which the benefits may be used; 27 (2) the amount of paid parental leave available; 28 (3) the procedure for filing a claim for paid parental leave benefits; 29 (4) notice that discrimination and retaliatory personnel actions against 30 the employee for requesting, applying for, or using paid parental leave benefits is 31 prohibited; and 01 (5) notice that the employee has a right to file a complaint for a 02 violation of AS 23.10.700 - 23.10.795. 03 (b) Each employer shall display and maintain a poster in a conspicuous place 04 accessible to employees at the employer's place of business that contains the 05 information required by this section in a form approved by the department. 06 Sec. 23.10.770. Child support interception. (a) Notwithstanding any other 07 provision of AS 23.10.700 - 23.10.795, an individual filing a new claim for paid 08 parental leave must disclose whether child support obligations are owed by that 09 individual. If the individual discloses that child support obligations are owed and the 10 individual is determined to be eligible for paid parental leave, the department shall 11 notify the child support services agency of the Department of Revenue that the 12 individual has been determined to be eligible for paid parental leave.  13 (b) The department shall, unless the obligor and obligee agree otherwise, 14 deduct and withhold from paid parental leave compensation payable to an individual 15 who owes child support obligations 16 (1) the amount specified by the individual to the department to be 17 deducted and withheld under this subsection, if neither (2) nor (3) of this subsection is 18 applicable; 19 (2) the amount specified in an agreement submitted to the department 20 under 42 U.S.C. 654(19)(B)(i) (sec. 454(19)(B)(i), Social Security Act), by the child 21 support services agency of the Department of Revenue, unless (3) of this subsection is 22 applicable; or 23 (3) any amount required to be deducted and withheld through legal 24 process, as defined in 42 U.S.C. 662(e) (sec. 462(e), Social Security Act), properly 25 served on the department. 26 (c) The department shall pay an amount deducted and withheld under (b) of 27 this section to the child support services agency of the Department of Revenue. 28 (d) An amount deducted and withheld under (b) of this section shall for all 29 purposes be treated as if it were paid to the individual as paid parental leave and paid 30 by that individual to the child support services agency of the Department of Revenue 31 in satisfaction of the individual's child support obligations. 01 (e) This section applies only if appropriate arrangements have been made for 02 reimbursement by the child support services agency of the Department of Revenue for 03 the administrative costs incurred by the department under this section. 04 (f) In this section, "child support obligation" includes only obligations that are 05 being enforced under a plan described in 42 U.S.C. 654 (sec. 454, Social Security 06 Act), which has been approved by the United States Secretary of Health and Human 07 Services under 42 U.S.C. 651-665 (Part D of Title IV of the Social Security Act). 08 Sec. 23.10.775. Federal income tax withholding. (a) If the Internal Revenue 09 Service determines that paid parental leave benefits under AS 23.10.700 - 23.10.795 10 are subject to federal income tax, when an individual files a new claim for paid 11 parental leave, the department shall advise the individual that 12 (1) paid parental leave compensation benefits are subject to federal 13 income tax; 14 (2) federal requirements exist pertaining to estimated federal tax 15 payments; 16 (3) the individual may elect to have federal income tax deducted and 17 withheld from the individual's payment of paid parental leave at the amount specified 18 in 26 U.S.C. (Internal Revenue Code); and 19 (4) the individual is permitted to change a previously elected status for 20 the withholding of federal income tax. 21 (b) Amounts deducted for federal income taxes and withheld from paid 22 parental leave shall remain in the parental leave fund account established in 23 AS 23.10.705 until transferred to the federal Internal Revenue Service as payment of 24 federal income tax. 25 (c) The department shall comply with legal requirements of the federal 26 Department of Labor and the Internal Revenue Service regarding the deduction and 27 withholding of federal income tax. 28 Sec. 23.10.780. Actuarial studies. Every two years, the commissioner shall 29 submit to the governor an actuarial study of the benefit structures established under 30 AS 23.10.700 - 23.10.795.  31 Sec. 23.10.795. Definitions. In AS 23.10.700 - 23.10.795, 01 (1) "employee" means a person in the service of an employer who is 02 subject to payment of contributions, or whose employer has elected to make 03 reimbursement payments, under AS 23.20; "employee" does not include a person who 04 is hired for a specific period, not to exceed six months in each calendar year, related to 05 peak business need; 06 (2) "employer" means an employer that is subject to payment of 07 contributions under AS 23.20.165(a), 23.20.276, or 23.20.278 or reimbursement 08 payments under AS 23.20.277. 09  * Sec. 2. AS 23.10.710(a), enacted by sec. 1 of this Act, is amended to read: 10 (a) Except as provided in (b) and (d) of this section, in the manner provided in 11 AS 23.20 and for the benefit of the paid parental leave program, the department shall 12 collect from each employee an amount equal to .15 percent of the wages as set out in 13 AS 23.20.175 [, ON WHICH THE EMPLOYEE IS REQUIRED TO MAKE 14 CONTRIBUTIONS UNDER AS 23.20.290(d)]. The department shall remit money 15 collected under this subsection in accordance with AS 37.10.050. 16  * Sec. 3. AS 23.10.710, enacted by sec. 1 of this Act, is amended by adding new subsections 17 to read: 18 (e) The department may implement an employer paid parental leave 19 surcharge. If the department implements an employer surcharge, the department shall, 20 in the manner provided in AS 23.20, collect an amount equal to .20 percent of the 21 wages, as set out in AS 23.20.175, on which the employer is required to make 22 contributions under AS 23.20.290(c). The department shall remit money collected 23 under this subsection in accordance with AS 37.10.050. 24 (f) If the department implements an employer paid parental leave surcharge, 25 the department shall credit against the amount owed by an employer under (e) of this 26 section an amount equal to the contributions paid by the employer under 27 AS 23.20.290(c) above .60 percent. If the amount of the credit equals or exceeds the 28 amount owed under (e) of this section, the employer's liability under (e) of this section 29 is zero. 30  * Sec. 4. AS 23.10.710, enacted by sec. 1 of this Act, is amended by adding a new 31 subsection to read: 01 (g) Notwithstanding AS 23.20.290(d), the department shall credit each 02 employee with an amount equal to the amount collected from the employee under (a) 03 of this section against unemployment contributions owed by the employee under 04 AS 23.20. 05  * Sec. 5. AS 23.15.630(a) is amended to read: 06 (a) In the manner provided in AS 23.20, the department shall collect from 07 each employee an amount equal to one-tenth of one percent of the wages, as set out in 08 AS 23.20.175 [, ON WHICH THE EMPLOYEE IS REQUIRED TO MAKE 09 CONTRIBUTIONS UNDER AS 23.20.290(d)]. The department shall remit to the 10 Department of Revenue, in accordance with AS 37.10.050, money collected under this 11 subsection. 12  * Sec. 6. AS 23.15.630 is amended by adding new subsections to read: 13 (d) The department may implement an employer state training and 14 employment program surcharge. If the department implements an employer surcharge, 15 the department shall, in the manner provided in AS 23.20, collect an amount equal to 16 .30 percent of the wages, as set out in AS 23.20.175, on which the employer is 17 required to make contributions under AS 23.20.290(c). The department shall remit 18 money collected under this subsection in accordance with AS 37.10.050. 19 (e) If the department implements an employer state training and employment 20 program surcharge, the department shall credit against the amount owed by an 21 employer under (d) of this section an amount equal to the contributions paid by the 22 employer under AS 23.20.290(c) above .30 percent. If the amount of the credit equals 23 or exceeds the amount owed under (d) of this section, the employer's liability under 24 (d) of this section is zero. 25  * Sec. 7. AS 23.15.835(a) is amended to read: 26 (a) In the manner provided in AS 23.20 and for the benefit of the program, the 27 department shall collect from each employee an amount equal to .25 percent of the 28 wages, as set out in AS 23.20.175 [, ON WHICH THE EMPLOYEE IS REQUIRED 29 TO MAKE CONTRIBUTIONS UNDER AS 23.20.290(d)]. The department shall 30 remit to the Department of Revenue, in accordance with AS 37.10.050, money 31 collected under this subsection. 01  * Sec. 8. AS 23.20.135(b) is amended to read: 02 (b) The department, or a designee of the department, shall immediately 03 deposit, upon receipt, all money payable to the fund in the clearing account. Refunds 04 of contributions erroneously collected and payable under AS 23.20.225 and 05 23.20.526(a)(11) may be paid from the clearing account in the same manner, or from 06 the training and building fund. Interest and penalty payments may not be refunded 07 from the unemployment compensation fund. After clearance, all money in the clearing 08 account [, EXCEPT FOR THAT PORTION OF EMPLOYEE CONTRIBUTIONS 09 UNDER AS 23.20.290(d) USED TO PAY INTEREST ON ADVANCES RECEIVED 10 UNDER AS 23.20.140,] shall be immediately deposited with the United States 11 Secretary of the Treasury to the credit of the account of this state in the unemployment 12 trust fund established and maintained under 42 U.S.C. 1104 (sec. 904, Social Security 13 Act), as amended. 14  * Sec. 9. AS 23.20.290(c) is amended to read: 15 (c) The rate of contributions for each employer is a percentage of the average 16 benefit cost rate multiplied by the employer's experience factor set out in column C of 17 the table in this subsection opposite the employer's applicable rate class set out in 18 column A plus the fund solvency adjustment surcharge required under (f) of this 19 section. That percentage is 76 percent beginning January 1, 2009, [AND] 73 percent 20 beginning January 1, 2010, and 100 percent beginning January 1, 2027. 21 Notwithstanding any other provision of this chapter, including the application of  22 credits [HOWEVER], the rate of contributions for an employer 23 (1) may not exceed [BE LESS THAN ONE PERCENT OR MORE 24 THAN] six and one-half percent;  25 (2) may not be less than .30 percent;  26 (3) with less than four quarters of experience may not be less than  27 one percent;  28 (4) [. THE RATE OF CONTRIBUTIONS FOR AN EMPLOYER] in 29 rate class 21 may not be less than 5.4 percent; and  30 (5) [. THE RATE OF CONTRIBUTIONS FOR AN EMPLOYER] 31 must be rounded to the nearest 1/100th of one percent. 01 COLUMN B COLUMN C 02 COLUMN A Cumulative Experience 03 Rate Class Ratable Payroll Factor 04 at least but less than 05 (percent) (percent) 06 1 5 .40 07 2 5 10 .45 08 3 10 15 .50 09 4 15 20 .55 10 5 20 25 .60 11 6 25 30 .65 12 7 30 35 .70 13 8 35 40 .80 14 9 40 45 .90 15 10 45 50 1.00 16 11 50 55 1.00 17 12 55 60 1.10 18 13 60 65 1.20 19 14 65 70 1.30 20 15 70 75 1.35 21 16 75 80 1.40 22 17 80 85 1.45 23 18 85 90 1.50 24 19 90 95 1.55 25 20 95 99.99 1.60 26 21 99.99 1.65. 27  * Sec. 10. AS 23.20.350(d) is amended to read: 28 (d) An individual who is eligible under (a) of this section is entitled to receive 29 the weekly benefit amount set out in column (B) of the table in this subsection that is 30 opposite the amount set out in column (A) of the individual's base period wages 31 determined under (c) of this section: 01 (A) (B) 02 Base Period Wages Weekly Benefit 03 Amount 04 At least But less than 05 0 2,500 $ 0 06 2,500 2,750 56 07 2,750 3,000 58 08 3,000 3,250 60 09 3,250 3,500 62 10 3,500 3,750 64 11 3,750 4,000 66 12 4,000 4,250 68 13 4,250 4,500 70 14 4,500 4,750 72 15 4,750 5,000 74 16 5,000 5,250 76 17 5,250 5,500 78 18 5,500 5,750 80 19 5,750 6,000 82 20 6,000 6,250 84 21 6,250 6,500 86 22 6,500 6,750 88 23 6,750 7,000 90 24 7,000 7,250 92 25 7,250 7,500 94 26 7,500 7,750 96 27 7,750 8,000 98 28 8,000 8,250 100 29 8,250 8,500 102 30 8,500 8,750 104 31 8,750 9,000 106 01 9,000 9,250 108 02 9,250 9,500 110 03 9,500 9,750 112 04 9,750 10,000 114 05 10,000 10,250 116 06 10,250 10,500 118 07 10,500 10,750 120 08 10,750 11,000 122 09 11,000 11,250 124 10 11,250 11,500 126 11 11,500 11,750 128 12 11,750 12,000 130 13 12,000 12,250 132 14 12,250 12,500 134 15 12,500 12,750 136 16 12,750 13,000 138 17 13,000 13,250 140 18 13,250 13,500 142 19 13,500 13,750 144 20 13,750 14,000 146 21 14,000 14,250 148 22 14,250 14,500 150 23 14,500 14,750 152 24 14,750 15,000 154 25 15,000 15,250 156 26 15,250 15,500 158 27 15,500 15,750 160 28 15,750 16,000 162 29 16,000 16,250 164 30 16,250 16,500 166 31 16,500 16,750 168 01 16,750 17,000 170 02 17,000 17,250 172 03 17,250 17,500 174 04 17,500 17,750 176 05 17,750 18,000 178 06 18,000 18,250 180 07 18,250 18,500 182 08 18,500 18,750 184 09 18,750 19,000 186 10 19,000 19,250 188 11 19,250 19,500 190 12 19,500 19,750 192 13 19,750 20,000 194 14 20,000 20,250 196 15 20,250 20,500 198 16 20,500 20,750 200 17 20,750 21,000 202 18 21,000 21,250 204 19 21,250 21,500 207 [206] 20 21,500 21,750 209 [208] 21 21,750 22,000 212 [210] 22 22,000 22,250 214 [212] 23 22,250 22,500 216 [214] 24 22,500 22,750 219 [216] 25 22,750 23,000 221 [218] 26 23,000 23,250 224 [220] 27 23,250 23,500 226 [222] 28 23,500 23,750 228 [224] 29 23,750 24,000 231 [226] 30 24,000 24,250 233 [228] 31 24,250 24,500 236 [230] 01 24,500 24,750 238 [232] 02 24,750 25,000 240 [234] 03 25,000 25,250 243 [236] 04 25,250 25,500 245 [238] 05 25,500 25,750 248 [240] 06 25,750 26,000 250 [242] 07 26,000 26,250 252 [244] 08 26,250 26,500 255 [246] 09 26,500 26,750 257 [248] 10 26,750 27,000 260 [250] 11 27,000 27,250 262 [252] 12 27,250 27,500 264 [254] 13 27,500 27,750 267 [256] 14 27,750 28,000 269 [258] 15 28,000 28,250 272 [260] 16 28,250 28,500 274 [262] 17 28,500 28,750 276 [264] 18 28,750 29,000 279 [266] 19 29,000 29,250 281 [268] 20 29,250 29,500 284 [270] 21 29,500 29,750 286 [272] 22 29,750 30,000 288 [274] 23 30,000 30,250 291 [276] 24 30,250 30,500 293 [278] 25 30,500 30,750 296 [280] 26 30,750 31,000 298 [282] 27 31,000 31,250 300 [284] 28 31,250 31,500 303 [286] 29 31,500 31,750 305 [288] 30 31,750 32,000 308 [290] 31 32,000 32,250 310 [292] 01 32,250 32,500 313 [294] 02 32,500 32,750 315 [296] 03 32,750 33,000 317 [298] 04 33,000 33,250 320 [300] 05 33,250 33,500 322 [302] 06 33,500 33,750 325 [304] 07 33,750 34,000 327 [306] 08 34,000 34,250 329 [308] 09 34,250 34,500 332 [310] 10 34,500 34,750 334 [312] 11 34,750 35,000 337 [314] 12 35,000 35,250 339 [316] 13 35,250 35,500 341 [318] 14 35,500 35,750 344 [320] 15 35,750 36,000 346 [322] 16 36,000 36,250 349 [324] 17 36,250 36,500 351 [326] 18 36,500 36,750 353 [328] 19 36,750 37,000 356 [330] 20 37,000 37,250 358 [332] 21 37,250 37,500 361 [334] 22 37,500 37,750 363 [336] 23 37,750 38,000 365 [338] 24 38,000 38,250 368 [340] 25 38,250 38,500 370 [342] 26 38,500 38,750 373 [344] 27 38,750 39,000 375 [346] 28 39,000 39,250 377 [348] 29 39,250 39,500 380 [350] 30 39,500 39,750 382 [352] 31 39,750 40,000 385 [354] 01 40,000 40,250 387 [356] 02 40,250 40,500 389 [358] 03 40,500 40,750 392 [360] 04 40,750 41,000 394 [362] 05 41,000 41,250 397 [364] 06 41,250 41,500 399 [366] 07 41,500 41,750 401 [368] 08 41,750 42,000 404 [370] 09 42,000 42,250 406 10 42,250 42,500 409 11 42,500 42,750 411  12 42,750 43,000 413  13 43,000 43,250 416  14 43,250 43,500 418  15 43,500 43,750 421  16 43,750 44,000 423  17 44,000 44,250 425  18 44,250 44,500 428  19 44,500 44,750 430  20 44,750 45,000 433  21 45,000 45,250 435  22 45,250 45,500 438  23 45,500 45,750 440  24 45,750 46,000 442  25 46,000 46,250 445  26 46,250 46,500 447  27 46,500 46,750 450  28 46,750 47,000 452  29 47,000 47,250 454  30 47,250 47,500 457  31 47,500 47,750 459  01 47,750 48,000 462  02 48,000 48,250 464  03 48,250 48,500 466  04 48,500 48,750 469  05 48,750 49,000 471  06 49,000 49,250 474  07 49,250 49,500 476  08 49,500 49,750 478  09 49,750 50,000 481  10 50,000 50,250 483  11 50,250 50,500 486  12 50,500 50,750 488  13 50,750 51,000 490  14 51,000 51,250 493  15 51,250 51,500 495  16 51,500 51,750 498  17 51,750 52,000 500  18 52,000 52,250 502  19 52,250 52,500 505  20 52,500 52,750 507  21 52,750 53,000 510  22 53,000 53,250 512  23 53,250 53,500 514  24 53,500 53,750 517  25 53,750 54,000 519  26 54,000 54,250 522  27 54,250 54,500 524  28 54,500 524 [370].  29  * Sec. 11. AS 23.20.350(f) is amended to read: 30 (f) An individual who establishes a benefit year is eligible for an allowance for 31 dependents in addition to the individual's weekly benefit amount. The department may 01 require an individual claiming or receiving an allowance for dependents to produce 02 income tax returns, birth certificates, notices of adoption or custody, social security 03 account number of spouse, verification of support documents, or other information 04 necessary to verify that the allowance is payable to the individual. The allowance for 05 dependents 06 (1) is $72 [$24] per week for each dependent, except that the total 07 allowance for dependents paid to an individual may not exceed $216 [$72] for each 08 week of unemployment; 09 (2) is payable beginning with the week during the benefit year in 10 which the individual claims an allowance for the dependent and is payable for the 11 remainder of the individual's eligibility for regular, extended, or supplemental 12 payments during the benefit year; 13 (3) may not be claimed for a new dependent after the end of the benefit 14 year or after the exhaustion of regular benefits in the benefit year [; 15 (4) REPEALED 16 (5) REPEALED].  17 * Sec. 12. AS 23.20.350 is amended by adding a new subsection to read: 18 (h) On January 1 of each year, the department shall increase the maximum 19 base period wages in (d) of this section by a percentage equal to the percentage 20 increase in the base of contributions calculated under AS 23.20.175 in comparison to 21 the base contributions calculated for the prior year. The new base period wage amount 22 shall be rounded to the nearest $250. The department shall increase the corresponding 23 weekly benefit amount in (d) of this section by $2 for each $250 increase in base 24 period wages. The department may not decrease the base period wage amount of the 25 weekly benefit amount. 26  * Sec. 13. AS 25.27.020(a) is amended to read: 27 (a) The agency shall 28 (1) seek enforcement of child support orders of the state in other 29 jurisdictions and shall obtain, enforce, and administer the orders in this state; 30 (2) adopt regulations to carry out the purposes of this chapter and 31 AS 25.25, including regulations that establish 01 (A) procedures for hearings conducted under AS 25.27.170 and 02 for administrative enforcement of support orders; 03 (B) subject to AS 25.27.025 and to federal law, a uniform rate 04 of interest on arrearages of support that shall be charged the obligor upon 05 notice if child support payments are 10 or more days overdue or if payment is 06 made by a check backed by insufficient funds; however, an obligor may not be 07 charged interest on late payment of a child support obligation, other than a 08 payment on arrearages, if the obligor is 09 (i) employed and income is being withheld from the 10 obligor's wages under an income withholding order; 11 (ii) receiving unemployment compensation and child 12 support obligations are being withheld from the obligor's 13 unemployment payments under AS 23.20.401; [OR] 14 (iii) receiving compensation for disabilities under 15 AS 23.30 and child support obligations are being withheld from the 16 obligor's compensation payments; or  17 (iv) receiving paid parental leave under  18 AS 23.10.770 and child support obligations are being withheld  19 from the obligor's compensation payments; 20 (C) procedures for establishing and disestablishing paternity 21 under AS 25.27.165 and 25.27.166, including procedures for hearings; and 22 (D) procedures under which the agency shall enter into 23 contracts or agreements with financial institutions, including brokerage houses, 24 insurance companies, and other companies providing individual investment, 25 transaction, or deposit accounts, doing business in the state to develop and 26 operate an automated data match system as required by 42 U.S.C. 666(a)(17); 27 the agency may pay a reasonable fee to a financial institution for conducting a 28 data match under a contract or agreement under this subparagraph; the fee may 29 not exceed the actual costs incurred by the financial institution for conducting 30 the data match; 31 (3) administer and enforce AS 25.25 (Uniform Interstate Family 01 Support Act); 02 (4) establish, enforce, and administer child support obligations 03 administratively under this chapter; 04 (5) administer the state plan required under 42 U.S.C. 651 - 669 (Title 05 IV-D, Social Security Act) as amended; 06 (6) disburse support payments collected by the agency to the obligee, 07 together with interest charged under (2)(B) of this subsection; 08 (7) establish and enforce administratively under this chapter, or 09 through the superior courts of the state, child support orders from other jurisdictions 10 pertaining to obligors within the state; 11 (8) enforce and administer spousal support orders if a spousal support 12 obligation has been established with respect to the spouse and if the support obligation 13 established with respect to the child of that spouse is also being administered; 14 (9) obtain a medical support order that meets the requirements of 15 AS 25.27.060(c) and 25.27.063; 16 (10) act on behalf of the Department of Health in the enforcement of 17 AS 47.07.025(b); 18 (11) establish or disestablish, administratively under AS 25.27.165 - 19 25.27.166 or through court action, the paternity of a child; 20 (12) promptly provide to the Bureau of Vital Statistics, in a format 21 approved by the bureau, any final agency decision administratively establishing or 22 disestablishing the paternity of a child born in this state; and 23 (13) act as the central registry for all child support orders and exchange 24 information as required by federal law. 25  * Sec. 14. AS 37.05.146(c) is amended by adding a new paragraph to read: 26 (87) parental leave fund account (AS 23.10.705). 27  * Sec. 15. AS 23.15.630(b), 23.15.835(b); and AS 23.20.290(d) are repealed. 28  * Sec. 16. The uncodified law of the State of Alaska is amended by adding a new section to 29 read: 30 COMMENCEMENT OF PAID PARENTAL LEAVE. Eligible employees may 31 receive paid parental leave beginning January 1, 2029, for qualifying purposes that occur on 01 or after January 1, 2029. 02  * Sec. 17. The uncodified law of the State of Alaska is amended by adding a new section to 03 read: 04 TRANSITION: ACTUARIAL STUDIES. The commissioner of labor and workforce 05 development shall submit to the governor the first actuarial study required by AS 23.10.780, 06 enacted by sec. 1 of this Act, on December 1, 2026. 07  * Sec. 18. The uncodified law of the State of Alaska is amended by adding a new section to 08 read: 09 STATE UNEMPLOYMENT INSURANCE LAW FEDERAL APPROVAL. To the 10 extent necessary to implement this Act, the Department of Labor and Workforce 11 Development shall submit for federal approval the changes to the unemployment insurance 12 laws of the state enacted by secs. 2, 3, 5 - 12, and 15 of this Act. 13  * Sec. 19. The uncodified law of the State of Alaska is amended by adding a new section to 14 read: 15 CONDITIONAL EFFECT; NOTIFICATION. (a) Sections 2, 3, 5 - 12, and 15 of this 16 Act take effect only if, and to the extent that, on or before July 1, 2027, the United States 17 Secretary of Labor approves the changes to the unemployment insurance laws of this state 18 under 26 U.S.C. 3304 (Federal Unemployment Tax Act), or determines that approval is not 19 necessary. 20 (b) AS 23.10.710(g), enacted by sec. 4 of this Act, takes effect only if the United 21 States Secretary of Labor does not approve the repeal of AS 23.20.290(d) by sec. 15 of this 22 Act. 23 (c) The commissioner of labor and workforce development shall notify the revisor of 24 statutes in writing within 30 days after the United States Secretary of Labor approves or does 25 not approve the changes to the unemployment insurance laws of this state. 26  * Sec. 20. If secs. 2, 3, 5 - 12, and 15 of this Act take effect, they take effect on January 1, 27 2027, or the day after the United States Secretary of Labor approves the changes to the 28 unemployment insurance laws of this state, whichever is later. 29  * Sec. 21. If sec. 4 of this Act takes effect, it takes effect on the day after the day the United 30 States Secretary of Labor does not approve the repeal of AS 23.20.290(d) by sec. 15 of this 31 Act. 01  * Sec. 22. Section 18 of this Act takes effect immediately under AS 01.10.070(c).