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(b) Each employer subject to this act shall be responsible for withholding and shall

withhold, in trust, such contributions from the wages of his employes at the

time such wages are paid and shall report and transmit such deductions to the

department for deposit into the Unemployment Compensation Fund, the

Reemployment Fund and the Service and Infrastructure Improvement Fund

pursuant to the allocation prescribed in subsection (e), in accordance with rules

and procedures established by the department.

(c) Any employer who is an individual, or any officer or agent of any employer,

who violates the trust provision of this section, fails to withhold, hold in trust

or fails to transmit to the department all contributions withheld from the wages

of his employes in accordance with the rules and procedure established by the

department shall be subject to the provisions of clause (2) of subsection (a) of

section 301 and sections 308, 308.1, 308.2, 308.3 and 309 of this act.

(d) This section shall not be deemed to affect or impair the operation of any State

statute or ordinance or resolution of a political subdivision which levies or

collects any wage tax or similar tax. Contributions made pursuant to this section

are not intended to reduce or otherwise affect any tax on wages or similar tax.

(e) Contributions paid under this section shall be allocated by the department

among the Unemployment Compensation Fund, the Reemployment Fund and

the Service and Infrastructure Improvement Fund as follows:

(1) Five per centum (5%) of the contributions on wages paid from

January 1, 2013, through September 30, 2017, shall be deposited into

the Reemployment Fund to the extent the contributions are paid on or

before December 31, 2017

(2) During each calendar year from 2013 through 2021, an amount

determined by the secretary with the approval of the Governor shall be

deposited into the Service and Infrastructure Improvement Fund. For

calendar year 2013, the amount determined under this clause may not

exceed forty million dollars ($40,000,000). For calendar year 2014, the

amount determined under this clause may not exceed thirty million

dollars ($30,000,000). For calendar years 2015 and 2016, the amount

determined under this clause for each calendar year may not exceed

one hundred ninety million dollars ($190,000,000) adjusted by the

increase in the Bureau of Labor Statistics Consumer Price Index for