ILLINOIS U.I. ACT Section 1300
A-56 (12/11)
(D) Nothing in this Section prohibits an individual from voluntarily electing to have State of Illinois income tax
deducted and withheld from his or her unemployment insurance benefit payments.
(1) The Director shall, at the time that an individual files his or her claim for benefits that establishes his or her
benefit year, in addition to providing the notice required under subsection C, inform the individual that:
(a) the individual may elect to have State of Illinois income tax deducted and withheld from his or her
payments of unemployment insurance; and
(b) the individual is permitted to change a previously elected withholding status.
(2) Amounts deducted and withheld from unemployment insurance shall remain in the unemployment fund until
transferred to the Department of Revenue as a payment of State of Illinois income tax.
(3) Amounts shall be deducted and withheld in accordance with the priorities established in rules promulgated by
the Director.
(E) Nothing in this Section prohibits the deduction and withholding of an uncollected overissuance of food stamp
coupons from unemployment insurance benefits pursuant to this subsection (E).
(1) At the time that an individual files a claim for benefits that establishes his or her benefit year, that individual
must disclose whether or not he or she owes an uncollected overissuance (as defined in Section 13(c)(1) of the
federal Food Stamp Act of 1977) of food stamp coupons. The Director shall notify the State food stamp agency
enforcing such obligation of any individual who discloses that he or she owes an uncollected overissuance of
food stamp coupons and who meets the monetary eligibility requirements of subsection E of Section 500.
(2) The Director shall deduct and withhold from any unemployment insurance benefits payable to an individual
who owes an uncollected overissuance of food stamp coupons:
(a) the amount specified by the individual to the Director to be deducted and withheld under this subsection
(E);
(b) the amount (if any) determined pursuant to an agreement submitted to the State food stamp agency under
Section 13(c)(3)(A) of the federal Food Stamp Act of 1977; or
(c) any amount otherwise required to be deducted and withheld from unemployment insurance benefits
pursuant to Section 13(c)(3)(B) of the federal Food Stamp Act of 1977.
(3) Any amount deducted and withheld pursuant to this subsection (E) shall be paid by the Director to the State
food stamp agency.
(4) Any amount deducted and withheld pursuant to this subsection (E) shall for all purposes be treated as if it were
paid to the individual as unemployment insurance benefits and paid by the individual to the State food stamp
agency as repayment of the individual's uncollected overissuance of food stamp coupons.
(5) For purposes of this subsection (E), "unemployment insurance benefits" means any compensation payable under
this Act including amounts payable by the Director pursuant to an agreement under any federal law providing
for compensation, assistance, or allowances with respect to unemployment.
(6) This subsection (E) applies only if arrangements have been made for reimbursement by the State food stamp
agency for the administrative costs incurred by the Director under this subsection (E) which are attributable to
the repayment of uncollected overissuances of food stamp coupons to the State food stamp agency.
(Source: P.A. 094-0237, eff. 01-01-06.)
