FL S1736

Revives and amends section 443.1117 to establish temporary state extended unemployment benefits for weeks of unemployment between February 22, 2009, and June 2, 2010, with benefit amounts of 50-80% of regular benefits depending on unemployment rates.

Modifies lien duration for unemployment compensation tax obligations from 20 years to 10 years after filing notice of lien, and authorizes the Department of Revenue to offset tax refunds or credits against unemployment tax liabilities.

Requires claimants to register with the Agency for Workforce Innovation and report to local one-stop career centers for reemployment services, with exemptions for non-Florida residents, those on temporary layoff, union members, and short-time compensation participants.

Increases penalties for electronic filing violations from $10 to $50 per report plus $1 per employee, and establishes new penalties of $50-$300 for erroneous, incomplete, or insufficient reports, with waiver options available.

Revises claim procedures to require employers to respond to notice of claim within 20 days and establishes that claimants who receive overpaid benefits due to employer failure to respond are not liable for repayment.