1. A. "Assigned tax rate" means the tax rate assigned to an employer pursuant to Section 3-110.1 of this title when the employer does not have sufficient experience history to meet the At-Risk Rule set out in paragraph 3 of Section 3-110.1 of this title.
2. B. "Earned tax rate" means the tax rate calculated for an employer with sufficient experience history to meet the At-Risk Rule set out in paragraph 3 of Section 3-110.1 of this title, with the tax rate calculated pursuant to the provisions of Part 1 of Article 3 of the Employment Security Act of 1980.

Laws 2016, HB 2253, c. 287, § 3, eff. November 1, 2016; Amended by Laws 2017, HB 1110, c. 345, § 2, emerg. eff. July 1, 2017 (superseded document available).