BOSTON – Gov. Deval L. Patrick this month filed legislation that would close loopholes to Mass. Municipal Unemployment Insurance.

According to a news release, the legislation would:

• Create a 65 percent UI offset to retirees collecting a defined-benefit pension, limiting a returning retiree’s access to unemployment when laid off and collecting a pension.

• Eliminate the disparity between those employed directly by a school department and those providing services to the school but paid directly by the municipality.

• Prevent municipalities from being charged for wages earned by election workers who make less than $1,000 a year. Under current laws, municipalities could be responsible for paying some portion of UI benefits to these employees, if they earn enough wages from other employment.

• Allow the Mass. Department of Unemployment Assistance to participate in the U.S. Treasury Offset Program so that the agency can intercept the federal tax returns of anyone who owes DUA funds as a result of an overpayment. As with the state program, the federal program will have procedures for notice and opportunity to present evidence as required by law. •