IL SB3986

Amends the Unemployment Insurance Act by adding Section 1502.4 regarding benefit charges related to COVID-19.

Exempts employers from being charged for unemployment benefit payments to individuals whose unemployment is directly or indirectly attributable to COVID-19.

Requires employers to demonstrate that an individual's unemployment for each week was directly or indirectly attributable to COVID-19 to qualify for the exemption.

Takes effect immediately upon becoming law.