Delaware General Assembly

Signed 8/15/13

The General Assembly has ended, the current status is the final status.

5/30/13

Mulrooney

Sen. Marshall, Venables
Rep. B. Short

Sen. Henry
Reps. Bolden, Brady, Jaques, Longhurst, J. Johnson, Osienski

AN ACT TO AMEND TITLE 19 OF THE DELAWARE CODE RELATING TO UNEMPLOYMENT COMPENSATION AND COUNSELING, TRAINING AND PLACEMENT ACTIVITIES.

Section 1 establishes a one-week waiting period as a condition of eligibility for unemployment insurance benefits for claims establishing a benefit year beginning January 1, 2014 and thereafter. Section 2 sunsets the one-week waiting period as a condition of eligibility for unemployment insurance for claims establishing a benefit year beginning January 1, 2017 and thereafter. Section 3 defines “waiting period”. The one-week waiting period is the first week after a claim for unemployment insurance benefits is filed. No unemployment insurance benefits are paid for the one-week waiting period. Section 4 sunsets the definition of “waiting period” for unemployment insurance for claims establishing a benefit year beginning January 1, 2017 and thereafter. Section 5 increases the taxable wage base from its current level of $10,500 effective calendar year 2014. The taxable wage base will be based on a “trigger”; specifically the balance of the UI Trust Fund as of September 30 of the preceding calendar year. The higher the fund balance, the lower the taxable wage base. If the UI Trust Fund balance is $125.0 million or less, the taxable wage base will be $18,500; if the UI Trust Fund balance is greater than $125.0 million, but less than $175.0 million, the taxable wage base will be $16,500; if the UI Trust Fund balance is at least $175.0 million, but no greater than $225.0 million, the taxable wage base will be $14,500; if the UI Trust Fund balance is greater than $225.0 million, but less than $275.0 million, the taxable wage base will be $12,500 and if the UI Trust Fund balance is $275.0 million or greater, the taxable wage base will be $10,500. Section 6 provides that any loan of State funds to repay loans from the federal government to the UI Trust Fund shall be repaid from unemployment insurance tax receipts. Section 7 decreases the “special assessment” (the “training tax”), as established in § 3401, Title 19, DE Code, when the taxable wage base increases. The assessment rate will be .085% when the taxable wage base is $18,500, .095% when the taxable wage base is $16,500, .11% when the taxable wage base is $14,500, .126% when the taxable wage base is $12,500 and .15% when the taxable wage base is $10,500.

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Takes effect upon being signed into law

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