Give state employer unemployment taxes their 2018-2026 histories

changelog.d/employer-state-payroll-history.fixed.md

@@ -0,0 +1 @@
+Give state employer unemployment insurance new-employer rates and taxable wage bases their published 2018-2026 histories; add New Jersey's employer TDI and workforce fund contributions on its July-June rate year, Rhode Island's 2019 Job Development Fund adjustment and Alaska's employee unemployment insurance contribution.

policyengine_us/parameters/gov/states/ak/tax/payroll/unemployment/default_rate.yaml

@@ -1,15 +1,24 @@
-description: Default employer-side unemployment insurance tax rate for Alaska.
+description: Alaska assigns each new employer the rate for its industry, so this parameter uses the state's average employer contribution rate on taxable wages; from 2025 Alaska assigns every industry's new employers 1 percent.
 values:
-  0000-01-01: 0.0156
+  # Average employer tax rate as a percent of taxable wages, which leaves out
+  # the employee contributions that Alaska also collects.
+  2018-01-01: 0.01
+  2021-01-01: 0.0141
+  2022-01-01: 0.0153
+  2023-01-01: 0.0104
+  # 2024 average, then the uniform 1 percent new-employer rate for 2025 and 2026.
+  2024-01-01: 0.01
 
 metadata:
   period: year
   unit: /1
   label: Alaska default unemployment tax rate
   reference:
-    - title: Alaska Statutes Sections 23.20.170 and 23.20.281
-      href: https://www.akleg.gov/basis/statutes.asp?media=print&secStart=23.20.170&secEnd=23.20.170
-    - title: Alaska 2026 industry rates
+    - title: Alaska Statutes Section 23.20.290(c), employer rates of at least 1 percent
+      href: https://www.akleg.gov/basis/statutes.asp?media=print&secStart=23.20.290&secEnd=23.20.290
+    - title: Alaska Department of Labor and Workforce Development, Alaska Unemployment Insurance Actuarial Report 2024, Table 1.3 (average employer tax rate as a percent of taxable wages, 2015 to 2024)
+      href: https://live.laborstats.alaska.gov/sites/default/files/2026-02/UI%20Actuarial%20Study%202024.pdf#page=11
+    - title: Alaska Department of Labor and Workforce Development, Alaska Unemployment Insurance Tax Rates for New (Industry) Employers, 2025
+      href: https://labor.alaska.gov/estax/2025-industry-rates.html
+    - title: Alaska Department of Labor and Workforce Development, Alaska Unemployment Insurance Tax Rates for New (Industry) Employers, 2026
       href: https://labor.alaska.gov/estax/2026-industry-rates.html
-    - title: Tax Measures of State Unemployment Insurance Tax Systems, CY 2024
-      href: https://oui.doleta.gov/unemploy/pdf/sigmeasures/sigmeasuitaxsys24.pdf#page=11

policyengine_us/parameters/gov/states/ak/tax/payroll/unemployment/employee_rate.yaml

@@ -0,0 +1,26 @@
+description: Alaska withholds this unemployment insurance contribution rate from each employee's wages up to the taxable wage base.
+values:
+  2018-01-01: 0.005
+  2022-01-01: 0.0056
+  2023-01-01: 0.0051
+  2024-01-01: 0.005
+
+metadata:
+  period: year
+  unit: /1
+  label: Alaska employee unemployment insurance contribution rate
+  reference:
+    - title: Alaska Statutes Section 23.20.290(d), employee rate of 27 percent of the average benefit cost rate, at least 0.5 percent and at most 1 percent
+      href: https://www.akleg.gov/basis/statutes.asp?media=print&secStart=23.20.290&secEnd=23.20.290
+    - title: Alaska Department of Labor and Workforce Development, Alaska Unemployment Insurance Actuarial Report 2024, Table 1.3 (average employee tax rate, 2015 to 2024)
+      href: https://live.laborstats.alaska.gov/sites/default/files/2026-02/UI%20Actuarial%20Study%202024.pdf#page=11
+    - title: Alaska Department of Labor and Workforce Development, Alaska Unemployment Insurance Tax Rates for New (Industry) Employers, 2022
+      href: https://labor.alaska.gov/estax/documents/2022_industry_rates.pdf#page=1
+    - title: Alaska Department of Labor and Workforce Development, Alaska Unemployment Insurance Tax Rates for New (Industry) Employers, 2023
+      href: https://labor.alaska.gov/estax/documents/2023_industry_rates.pdf#page=1
+    - title: Alaska Department of Labor and Workforce Development, Alaska Unemployment Insurance Tax Rates for New (Industry) Employers, 2024
+      href: https://labor.alaska.gov/estax/documents/2024_industry_rates.pdf#page=1
+    - title: Alaska Department of Labor and Workforce Development, Alaska Unemployment Insurance Tax Rates for New (Industry) Employers, 2025
+      href: https://labor.alaska.gov/estax/2025-industry-rates.html
+    - title: Alaska Department of Labor and Workforce Development, Alaska Unemployment Insurance Tax Rates for New (Industry) Employers, 2026
+      href: https://labor.alaska.gov/estax/2026-industry-rates.html

policyengine_us/parameters/gov/states/ak/tax/payroll/unemployment/taxable_wage_base.yaml

@@ -1,6 +1,14 @@
-description: Employer-side unemployment insurance taxable wage base for Alaska.
+description: Alaska taxes each employee's wages up to this amount a year for unemployment insurance, on both the employer and the employee contributions.
 values:
-  0000-01-01: 49_700
+  2018-01-01: 39_500
+  2019-01-01: 39_900
+  2020-01-01: 41_500
+  2021-01-01: 43_600
+  2022-01-01: 45_200
+  2023-01-01: 47_100
+  2024-01-01: 49_700
+  2025-01-01: 51_700
+  2026-01-01: 54_200
 
 metadata:
   period: year
@@ -9,7 +17,9 @@ metadata:
   reference:
     - title: Alaska Statutes Section 23.20.175
       href: https://www.akleg.gov/basis/statutes.asp?media=print&secStart=23.20.175&secEnd=23.20.175
-    - title: Alaska 2026 industry rates
+    - title: Alaska Department of Labor and Workforce Development, Alaska Unemployment Insurance Actuarial Report 2024, Table 1.3 (tax base, 2015 to 2024)
+      href: https://live.laborstats.alaska.gov/sites/default/files/2026-02/UI%20Actuarial%20Study%202024.pdf#page=11
+    - title: Alaska Department of Labor and Workforce Development, Alaska Unemployment Insurance Tax Rates for New (Industry) Employers, 2025
+      href: https://labor.alaska.gov/estax/2025-industry-rates.html
+    - title: Alaska Department of Labor and Workforce Development, Alaska Unemployment Insurance Tax Rates for New (Industry) Employers, 2026
       href: https://labor.alaska.gov/estax/2026-industry-rates.html
-    - title: Tax Measures of State Unemployment Insurance Tax Systems, CY 2024
-      href: https://oui.doleta.gov/unemploy/pdf/sigmeasures/sigmeasuitaxsys24.pdf#page=11

policyengine_us/parameters/gov/states/al/tax/payroll/unemployment/default_rate.yaml

@@ -1,13 +1,17 @@
-description: Default employer-side unemployment insurance tax rate for Alabama.
+description: Alabama assigns this unemployment compensation contribution rate to each new employer.
 values:
-  0000-01-01: 0.027
+  # Section 25-4-40.1 exempts employers without enough experience for a
+  # computed rate from the employment security enhancement assessment.
+  2018-01-01: 0.027
 
 metadata:
   period: year
   unit: /1
   label: Alabama default unemployment tax rate
   reference:
-    - title: Alabama Code Section 25-4-54
-      href: https://alison.legislature.state.al.us/code-of-alabama?section=25-4-54
-    - title: Tax Measures of State Unemployment Insurance Tax Systems, CY 2024
-      href: https://oui.doleta.gov/unemploy/pdf/sigmeasures/sigmeasuitaxsys24.pdf#page=10
+    - title: Code of Alabama Section 25-4-51(a)(2), rates of contributions by employers
+      href: https://alison.legislature.state.al.us/code-of-alabama?section=25-4-51
+    - title: Code of Alabama Section 25-4-40.1, employment security enhancement fund
+      href: https://alison.legislature.state.al.us/code-of-alabama?section=25-4-40.1
+    - title: Alabama Legislative Services Agency, 2013 Tax Guide, unemployment compensation contribution rates
+      href: https://alison.legislature.state.al.us/files/pdfdocs/lsa/Fiscal/TaxGuide/2013_Tax_Guide.pdf#page=366

policyengine_us/parameters/gov/states/al/tax/payroll/unemployment/taxable_wage_base.yaml

@@ -1,13 +1,13 @@
-description: Employer-side unemployment insurance taxable wage base for Alabama.
+description: Alabama limits employer unemployment compensation contributions to this amount of each worker's annual wages.
 values:
-  0000-01-01: 8_000
+  2018-01-01: 8_000
 
 metadata:
   period: year
   unit: currency-USD
   label: Alabama unemployment taxable wage base
   reference:
-    - title: Alabama Code Section 25-4-16
+    - title: Code of Alabama Section 25-4-16(b)(1), wages
       href: https://alison.legislature.state.al.us/code-of-alabama?section=25-4-16
-    - title: Tax Measures of State Unemployment Insurance Tax Systems, CY 2024
-      href: https://oui.doleta.gov/unemploy/pdf/sigmeasures/sigmeasuitaxsys24.pdf#page=10
+    - title: Alabama Legislative Services Agency, 2013 Tax Guide, unemployment compensation taxable wages
+      href: https://alison.legislature.state.al.us/files/pdfdocs/lsa/Fiscal/TaxGuide/2013_Tax_Guide.pdf#page=367

policyengine_us/parameters/gov/states/ar/tax/payroll/unemployment/default_rate.yaml

@@ -1,13 +1,56 @@
-description: Default employer-side unemployment insurance tax rate for Arkansas.
+description: Arkansas assigns this unemployment insurance tax rate, including the stabilization tax or administrative assessment, to each new employer.
 values:
-  0000-01-01: 0.019
+  # Arkansas Code Section 11-10-704 sets each employer's rate at 2.9% until it
+  # has had three years in which its workers could have drawn benefits.
+  # Section 11-10-706 adds a stabilization tax that rises as the Unemployment
+  # Compensation Fund's assets fall relative to total payrolls. The Division
+  # of Workforce Services counts the two together as the total tax rate. The
+  # stabilization tax came to 0.3% for 2018 and 2019.
+  2018-01-01: 0.032
+  # The stabilization tax came to 0.2% from 2020 through June 2023; Act 369 of
+  # 2021 capped it at 0.2% for 2022.
+  2020-01-01: 0.031
+  # From July 1, 2023, Act 196 of 2023 replaced the stabilization tax with an
+  # administrative assessment of 0.125% of taxable wages, through June 30,
+  # 2024.
+  2023-07-01: 0.03025
+  # Act 196 cut the 2.9% rate to 1.9% from January 1, 2024.
+  2024-01-01: 0.02025
+  # The administrative assessment fell to 0.1% from July 1, 2024. From January
+  # 1, 2026, Act 740 of 2025 sets the rate at 1.8% and the assessment at 0.2%,
+  # the same 2.0% in all.
+  2024-07-01: 0.02
 
 metadata:
   period: year
   unit: /1
   label: Arkansas default unemployment tax rate
   reference:
-    - title: Arkansas Act 740 of 2025 amending Arkansas Code Section 11-10-706
-      href: https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT740.pdf#page=1
-    - title: Tax Measures of State Unemployment Insurance Tax Systems, CY 2024
-      href: https://oui.doleta.gov/unemploy/pdf/sigmeasures/sigmeasuitaxsys24.pdf#page=13
+    - title: Act 196 of 2023 (House Bill 1430), sections 3 and 7, amending Arkansas Code Sections 11-10-704 and 11-10-706
+      href: https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2023R%2FPublic%2FACT196.pdf#page=3
+    - title: Act 369 of 2021 (House Bill 1407), stabilization tax for 2022
+      href: https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2021R%2FPublic%2FACT369.pdf#page=1
+    - title: Act 740 of 2025 (Senate Bill 560), sections 1 and 3, amending Arkansas Code Sections 11-10-704(c) and 11-10-706
+      href: https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT740.pdf#page=3
+    - title: Arkansas Department of Workforce Services, Unemployment Insurance Tax Information, 2018 State UI Tax Rates
+      href: https://web.archive.org/web/20180309180645/https://dws.arkansas.gov/wp-content/uploads/2018/02/2018-UI-Tax-Alert.pdf
+    - title: Arkansas Department of Workforce Services, Unemployment Insurance Tax Information, 2019 State UI Tax Rates
+      href: https://web.archive.org/web/20190305053141/https://dws.arkansas.gov/wp-content/uploads/2018/10/2019-UI-Tax-Alert.pdf
+    - title: Arkansas Division of Workforce Services, Unemployment Insurance Tax Information, 2020 State UI Tax Rates
+      href: https://web.archive.org/web/20200512215759/https://www.dws.arkansas.gov/src/files/2020_Unemployment_Insurance_Tax_Information_v11-01-2019.pdf
+    - title: Arkansas Division of Workforce Services, Unemployment Insurance Tax Information, 2021 State UI Tax Rates
+      href: https://web.archive.org/web/20210120125335/https://www.dws.arkansas.gov/src/files/2021_Tax_Alert.pdf
+    - title: Arkansas Division of Workforce Services, Unemployment Insurance Tax Information, 2022 State UI Tax Rates
+      href: https://dws.arkansas.gov/wp-content/uploads/2022_Tax_Alert.pdf
+    - title: Arkansas Division of Workforce Services, Employer Newsletter (June 2020), new employer rate
+      href: https://dws.arkansas.gov/wp-content/uploads/Employer_Newsletter_Final_6.10.2020.pdf#page=7
+    - title: Arkansas Division of Workforce Services, UI Employer Newsletter 2022, 2023 tax rates
+      href: https://dws.arkansas.gov/wp-content/uploads/UI-Employer-Newsletter-2022.pdf#page=3
+    - title: Arkansas Division of Workforce Services, Employer Newsletter (September 2023), Act 196 of 2023 and 2024 tax rates
+      href: https://dws.arkansas.gov/wp-content/uploads/Employer-Newsletter-2023-Final-Review-9.8.2023.pdf#page=4
+    - title: Arkansas Division of Workforce Services, Employer Handbook, unemployment tax rates
+      href: https://dws.arkansas.gov/wp-content/uploads/Employer_Handbook_20220811.pdf#page=13
+    - title: Arkansas Division of Workforce Services, Employer UI Contributions (February 2025), 2024 and 2025 rates and wage base
+      href: https://web.archive.org/web/20250202203714/https://dws.arkansas.gov/workforce-services/employers/employer-ui-contributions/
+    - title: Arkansas Division of Reemployment, Calculating Taxable Wages (October 6, 2026)
+      href: https://reemployment.arkansas.gov/calculating-taxable-wages/

policyengine_us/parameters/gov/states/ar/tax/payroll/unemployment/taxable_wage_base.yaml

@@ -1,15 +1,55 @@
-description: Employer-side unemployment insurance taxable wage base for Arkansas.
+description: Arkansas limits employer unemployment insurance taxes to this amount of each worker's annual wages.
 values:
-  0000-01-01: 7_000
+  # Act 734 of 2017 set the base at $10,000 from 2018. The Division of
+  # Workforce Services and, for 2026, the Division of Reemployment published
+  # these bases.
+  2018-01-01: 10_000
+  # From 2020, Arkansas Code Section 11-10-215(a)(2)(A)(i)(d), which Act 512
+  # of 2019 added, sets the base by the average insured unemployment rate for
+  # the last state fiscal year: $7,000 at up to 1%, then $8,000, $9,000 and,
+  # at 2.2% or more, $10,000. The base rises to $11,000 when the year's
+  # disbursements from the trust fund exceed $200 million and the fund holds
+  # less than $600 million, and to $12,000 when they exceed $250 million and
+  # the fund holds less than $400 million.
+  2020-01-01: 7_000
+  # Act 368 of 2021 held the 2022 base to the lesser of the computed base and
+  # $10,000.
+  2021-01-01: 10_000
+  # From 2024, Act 196 of 2023 sets the base at $7,000 whenever the trust fund
+  # holds more than $600 million on June 30 of the last state fiscal year, and
+  # limits each year's increase to $2,000.
+  2023-01-01: 7_000
 
 metadata:
   period: year
   unit: currency-USD
   label: Arkansas unemployment taxable wage base
   reference:
-    - title: Arkansas Act 196 of 2023 amending Arkansas Code Section 11-10-215
-      href: https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2023R%2FPublic%2FACT196.pdf#page=1
-    - title: Arkansas employer unemployment insurance contributions
-      href: https://dws.arkansas.gov/workforce-services/employers/employer-ui-contributions/
-    - title: Tax Measures of State Unemployment Insurance Tax Systems, CY 2024
-      href: https://oui.doleta.gov/unemploy/pdf/sigmeasures/sigmeasuitaxsys24.pdf#page=13
+    - title: Act 734 of 2017 (House Bill 1405), section 2, amending Arkansas Code Section 11-10-215(a)
+      href: https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2017R%2FPublic%2FACT734.pdf#page=2
+    - title: Act 512 of 2019 (Senate Bill 298), taxable wage base from 2020
+      href: https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2019R%2FPublic%2FACT512.pdf#page=1
+    - title: Act 368 of 2021 (House Bill 1409), taxable wage base for 2022
+      href: https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2021R%2FPublic%2FACT368.pdf#page=1
+    - title: Act 196 of 2023 (House Bill 1430), section 1, taxable wage base from 2024
+      href: https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2023R%2FPublic%2FACT196.pdf#page=2
+    - title: Arkansas Department of Workforce Services, Unemployment Insurance Tax Information, 2018 State UI Tax Rates
+      href: https://web.archive.org/web/20180309180645/https://dws.arkansas.gov/wp-content/uploads/2018/02/2018-UI-Tax-Alert.pdf
+    - title: Arkansas Department of Workforce Services, Unemployment Insurance Tax Information, 2019 State UI Tax Rates
+      href: https://web.archive.org/web/20190305053141/https://dws.arkansas.gov/wp-content/uploads/2018/10/2019-UI-Tax-Alert.pdf
+    - title: Arkansas Division of Workforce Services, Unemployment Insurance Tax Information, 2020 State UI Tax Rates
+      href: https://web.archive.org/web/20200512215759/https://www.dws.arkansas.gov/src/files/2020_Unemployment_Insurance_Tax_Information_v11-01-2019.pdf
+    - title: Arkansas Division of Workforce Services, Unemployment Insurance Tax Information, 2021 State UI Tax Rates
+      href: https://web.archive.org/web/20210120125335/https://www.dws.arkansas.gov/src/files/2021_Tax_Alert.pdf
+    - title: Arkansas Division of Workforce Services, Unemployment Insurance Tax Information, 2022 State UI Tax Rates
+      href: https://dws.arkansas.gov/wp-content/uploads/2022_Tax_Alert.pdf
+    - title: Arkansas Division of Workforce Services, 2019 Annual Report
+      href: https://dws.arkansas.gov/wp-content/uploads/2019_DWS_Annual_Report.pdf#page=5
+    - title: Arkansas Division of Workforce Services, UI Employer Newsletter 2022, 2023 tax rates
+      href: https://dws.arkansas.gov/wp-content/uploads/UI-Employer-Newsletter-2022.pdf#page=3
+    - title: Arkansas Division of Workforce Services, Employer Newsletter (September 2023), Act 196 of 2023 and 2024 tax rates
+      href: https://dws.arkansas.gov/wp-content/uploads/Employer-Newsletter-2023-Final-Review-9.8.2023.pdf#page=4
+    - title: Arkansas Division of Workforce Services, Employer UI Contributions (February 2025), 2024 and 2025 rates and wage base
+      href: https://web.archive.org/web/20250202203714/https://dws.arkansas.gov/workforce-services/employers/employer-ui-contributions/
+    - title: Arkansas Division of Reemployment, Calculating Taxable Wages (October 6, 2026)
+      href: https://reemployment.arkansas.gov/calculating-taxable-wages/