CHAPTER 45
FORMERLY
SENATE BILL NO. 145
AS AMENDED BY
SENATE AMENDMENT NOS. 1 AND 2
AN ACT TO AMEND TITLE 19 OF THE DELAWARE CODE RELATING TO UNEMPLOYMENT COMPENSATION.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (three -fifths of all members elected to each House thereof concurring therein):
Section 1. Amend Title 19, Delaware Code, by striking existing 93302(18) (A) thereof in its entirety and by substituting in its place a new 53302(18) (A) to read as follows:
"(A) For the purpose of 53345 and §3348 of this title:
(I) After December 31, 1982, that part of the remuneration which, after remuneration equal to $7,200 with respect to employment during any calendar year, is paid to an individual by an employer or his predecessor during such calendar year; or
(ii) After December 31, 1983, that part of the remuneration which, after remuneration equal to $8,000 (or such greater amount as may be specified as the taxable wage base In the Federal Unemployment Tax Act) with respect to employment during any calendar year, is paid to an individual by an employer or his predecessor during such calendar year; or
(iii) After December 31, 1985, that part of the remuneration which, after remuneration equal to $8,250 (or such greater amount u may be specified u the taxable wage base in the Federal Unemployment Tax Act) with respect to employment during any calendar year Is paid to an individual by an employer or his predecessor during such calendar year; or
(iv) After December 31, 1986, that part of the remuneration which, after remuneration equal to $8,500 (or such greater amount as may be specified as the taxable wage base in the Federal Unemployment Tax Act) with respect to employment during any calendar year, is paid to an Individual by an employer or his predecessor during such calendar year.
(v) For the purpose of this paragraph, the term "employment" shall include service constituting employment under any unemployment compensation law of another state."
Section 2. Amend Title 19, Delaware Code, by striking existing §3313(b) thereof In Its entirety and by substituting in its place a new §3313(b) to read u follows:
"(b) An individual's weekly benefit amount, for claims tiled for weeks of unemployment beginning July I, 1983, shall be an amount equal to 1/78 of his total wages for employment by employers paid during the 3 quarters of the Individual's base period In which such wages were highest. If such weekly benefit amount is not an even dollar amount, it shall be rounded down to the next whole dollar.
The amount shall not be less than $20 nor more than 66 2/3 percent of the statewide average weekly wage ail defined in subdivision (21) of §3302 of this title; however,
a. For the period beginning July 1, 1983, and ending June 30, 1985, the amount shall not be less than $20 nor more than $165.
b. For the period beginning July I, 1985, and ending June 30, 1986, the amount shall not be less than $20 nor more than $195.
c. For the period beginning July I, 1986, and ending June 30, 1987, the amount shall not be less than $20 nor more than $205."
d. Computations for each increase In the maximum weekly benefit amount shall commence with new claims filed to establish a benefit year commencing on or after the effective date of such Increase."
Section 3. Amend Title 19, Delaware Code, by striking §3350(5) thereof in its entirety and by substituting in its place a new §3350(5) to read u follows:"(5) The basic assessment rate for each employer for the current calendar year shall be determined prior to the due date of the first basic assessment for such year in accordance with the following table:
If the employer's benefit wage ratio exceeds the percentage in the last column of the table opposite the State Experience Factor, his basic contribution rate shall be 8%."
Section 4. Amend §3350, Title 19 of the Deiaware Code by striking the brackets and the word "Repealed" after subsection heading -or and substituting a new paragraph to read as follows:
"Notwithstanding any inconsistent provisions of this chapter, if after the last day of any claimant's benefit year but within the 30 days next following thereafter, an employer for whom benefit wage charges were made as a consequence of such claimant's receipt of benefits files a written notice in such manner u the Department shall prescribe, stating that he had reemployed such claimant within the claimant's benefit year, and the Department finds that such employee received in benefits a total amount aggregating not more than 25 percent of the maximum benefit payments to which he was entitled within such benefit year because of such reemployment, the employer's benefit wage record shall be credited with 75 percent of the benefit wages previously charged against him relating to such claimant's previous employment; or if the Department finds that such employee received in benefits an amount aggregating more than 25 percent but not more than 50 percent of the maximum benefits to which he was entitled within such benefit year because of such reemployment, the employer's benefit wage record shall be credited with 50 percent of the benefit wages previously charged against him relating to such claimant's previous employment; or if the Department finds that such employee received in benefits a total amount aggregating more than 50 percent but not more than 75 percent of the maximum benefits to which he was entitled within such benefit year because of such reemployment, the employer's benefit wage record shall be credited with 25 percent of the benefit wages previously charged against him relating to such claimant's previous employment. In computing an employer's assessment rate for any calendar year, credits may be used only in connection with rehires of claimants whose benefit years ended no later than June 30 of the calendar year immediately preceding.
Employer 'rehire credits' u defined above shall not be used in the calculation of the 'State Experience Factor' u determined in accordance with Y3350(4) of this Title."
Section 5. Amend §3401 of Chapter 34 of Title 19, Delaware Code by striking existing subsections (b) and (c) in their entirety. Further amend §3401 by designating existing subsection (d) as a new subsection (b).
Section 6. The provisions of Section 3 shall be effective July 1, 1985 for taxes due on taxable wages paid in the year commencing January 1, 1986.
Section 7. The provisions of Section 4 shall be effective July 1, 1985 as they affect the computation of an employer's assessment rate for any calendar year beginning after December 31, 1985.
Section 8. The provisions of Section 5 shall be effective with assessments due for the calendar quarter ending December 31, 1985.
Approved June 28, 1985