Senate Bill 146 Summary

• Amends Michigan's Employment Security Act to modify how unemployment benefits are charged to employer accounts based on benefit year establishment dates.

• For benefit years established on or after October 1, 2000, establishes a $200.00 wage threshold below which benefit charges are directed to the nonchargeable benefits account rather than the employer's experience account.

• Creates exemption from employer charges for unemployment benefits paid to individuals who leave employment to accompany a spouse who is a full-time U.S. armed forces member reassigned to a different geographic location (effective for benefit years after March 30, 2009).

• Establishes exemption from employer charges for benefits attributable to business necessity caused by governmental road closures or repairs that limit access to the employer's premises for 30 days or more, with such benefits charged to the nonchargeable benefits account instead.