Definitions; wage credits
Sec. 3. (a) For calendar quarters beginning on and after April 1,
1979, and before April 1, 1984, "wage credits" means remuneration
paid for employment by an employer to an individual. Wage credits
may not exceed three thousand six hundred sixty-six dollars ($3,666)
and may not include payments specified in section 2(b) of this
chapter.
(b) For calendar quarters beginning on and after April 1, 1984,
and before April 1, 1985, "wage credits" means remuneration paid
for employment by an employer to an individual. Wage credits may
not exceed three thousand nine hundred twenty-six dollars ($3,926)
and may not include payments specified in section 2(b) of this
chapter.
(c) For calendar quarters beginning on and after April 1, 1985,
and before January 1, 1991, "wage credits" means remuneration paid
for employment by an employer to an individual. Wage credits may
not exceed four thousand one hundred eighty-six dollars ($4,186)
and may not include payments specified in section 2(b) of this
chapter.
(d) For calendar quarters beginning on and after January 1, 1991,
and before July 1, 1995, "wage credits" means remuneration paid for
employment by an employer to an individual. Wage credits may not
exceed four thousand eight hundred ten dollars ($4,810) and may not
include payments specified in section 2(b) of this chapter.
(e) For calendar quarters beginning on and after July 1, 1995, and
before July 1, 1997, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed five thousand dollars ($5,000) and may not include payments
specified in section 2(b) of this chapter.
(f) For calendar quarters beginning on and after July 1, 1997, and
before July 1, 1998, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed five thousand four hundred dollars ($5,400) and may not
include payments specified in section 2(b) of this chapter.
(g) For calendar quarters beginning on and after July 1, 1998, and
before July 1, 1999, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed five thousand six hundred dollars ($5,600) and may not
include payments that are excluded from the definition of wages
under section 2(b) of this chapter.
(h) For calendar quarters beginning on and after July 1, 1999, and
before July 1, 2000, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed five thousand eight hundred dollars ($5,800) and may not
include payments that are excluded from the definition of wages
under section 2(b) of this chapter.
(i) For calendar quarters beginning on and after July 1, 2000, and
before July 1, 2001, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed six thousand seven hundred dollars ($6,700) and may not
include payments that are excluded from the definition of wages
under section 2(b) of this chapter.
(j) For calendar quarters beginning on and after July 1, 2001, and
before July 1, 2002, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed seven thousand three hundred dollars ($7,300) and may not
include payments that are excluded from the definition of wages
under section 2(b) of this chapter.
(k) For calendar quarters beginning on and after July 1, 2002, and
before July 1, 2003, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed seven thousand nine hundred dollars ($7,900) and may not
include payments that are excluded from the definition of wages
under section 2(b) of this chapter.
(l) For calendar quarters beginning on and after July 1, 2003, and
before July 1, 2004, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed eight thousand two hundred sixteen dollars ($8,216) and may
not include payments that are excluded from the definition of wages
under section 2(b) of this chapter.
(m) For calendar quarters beginning on and after July 1, 2004, and
before July 1, 2005, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed eight thousand seven hundred thirty-three dollars ($8,733)
and may not include payments that are excluded from the definition
of wages under section 2(b) of this chapter.
(n) For calendar quarters beginning on and after July 1, 2005,
"wage credits" means remuneration paid for employment by an
employer to an individual and remuneration received as tips or
gratuities in accordance with Sections 3102 and 3301 et seq. of the
Internal Revenue Code. Wage credits may not exceed nine thousand
two hundred fifty dollars ($9,250) and may not include payments that
are excluded from the definition of wages under section 2(b) of this
chapter.
(Formerly: Acts 1947, c.208, s.403; Acts 1957, c.294, s.1; Acts 1959,
c.97, s.1; Acts 1965, c.190, s.2; Acts 1967, c.310, s.6; Acts 1971,
P.L.355, SEC.9; Acts 1973, P.L.240, SEC.2; Acts 1974, P.L.110,
SEC.2.) As amended by Acts 1976, P.L.114, SEC.1; Acts 1977,
P.L.262, SEC.9; Acts 1980, P.L.158, SEC.1; P.L.34-1985, SEC.3;
P.L.171-1991, SEC.1; P.L.21-1995, SEC.66; P.L.259-1997(ss),
SEC.1; P.L.30-2000, SEC.1; P.L.273-2003, SEC.1.
Last modified: May 27, 2006