SB1491 Summary

• Changes the filing deadline for employer claims for contribution refunds or adjustments from 3 years after Director notification to 3 years after the date of the overpayment.

• Requires the Director to provide employer account balance statements quarterly instead of semi-annually.

• Applies the changes to refunds and credits occurring after January 1, 2018.

• Effective date is January 1, 2018.