GroundRules
UIC § 938.4
Where this section sits in the code
- Unemployment Insurance Code - UIC
- DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100. - 4751.]
- PART 1. UNEMPLOYMENT COMPENSATION [100. - 2129.]
- CHAPTER 4. Contributions and Reports [901. - 1243.]
- ARTICLE 2. “Wages,” the Basis of the Contribution [926. - 940.]
“Wages” does not include any payment made, or benefit furnished to, or for the benefit of, an employee under Section 105(b) of the Internal Revenue Code, relating to amounts expended for medical care, as amended by Section 1004(d)(1) of the Health Care and Education Reconciliation Act of 2010 (Public Law 111-152).
Collected 2026-09-14T05:56:33Z. Source file · JSON