---
title: O.C.G.A. § 34-8-159.1. Installment payments by nonprofit organizations for finance unemployment benefits.
collection: code
id: 34-8-159.1
cite_as: O.C.G.A. § 34-8-159.1 (2025)
canonical_url: https://georgiacommons.org/code/34-8-159.1
md_url: https://georgiacommons.org/code/34-8-159.1.md
text_url: https://georgiacommons.org/code/34-8-159.1/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t34-(v26)-pdf.pdf?sfvrsn=ee0fddd_0#page=60
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: LABOR AND INDUSTRIAL RELATIONS / EMPLOYMENT SECURITY / CONTRIBUTIONS AND PAYMENTS IN LIEU OF CONTRIBUTIONS
---

# O.C.G.A. § 34-8-159.1. Installment payments by nonprofit organizations for finance unemployment benefits.

(a) Notwithstanding Code Section 34-8-158 or any other provision of this chapter, a nonprofit organization that elected to make payments in lieu of contributions as provided in Code Section 34-8-158 between January 1, 2020, and January 1, 2022, that owes more than $360,000.00 for any 12 month period may elect to make such payments over a 36 month period in equal monthly amounts without penalty or interest; provided, however, that this subsection shall only apply if the nonprofit organization purchased or had unemployment insurance coverage during that 12 month period and the insurance carrier providing such unemployment insurance denied coverage for unemployment claims arising from the public health emergency during such period.

(b) This Code section shall be repealed in its entirety on December 31, 2026.

## History

Code 1981, § 34-8-159.1, enacted by Ga. L. 2022, p. 681, § 1/SB 605; Ga. L. 2024, p. 1052, § 6(25)/SB 448, effective July 1, 2024.

## Amendments

The 2024 amendment, effective July 1, 2024, part of an Act to revise, modernize, and correct the Code, inserted “that” following “however,” in subsection (a).

## Effective Date

This Code section became effective July 1, 2022.