Del. Code tit. 19 § 3305
This chapter is enacted as part of a national plan of social security in conformity to the federal Social Security Act [ 42 U.S.C. § 301 et seq.].
In the event that the tax levied under § 3301 of the Federal Unemployment Tax Act [ 26 U.S.C. § 3301 ], against which assessments under this chapter may be credited, is amended or repealed by Congress or declared unconstitutional by the Supreme Court of the United States, with the result that no portion of the assessments required under this chapter may be credited against such federal tax, the provisions of this chapter, except those of this section and except as otherwise provided in this chapter, shall become inoperative. Thereupon, all assets standing to the credit of this State in the Unemployment Trust Fund in the United States Treasury shall be promptly requisitioned by the Department of Labor, which is granted continuing authority for the purposes of this section, and, together with all assets in the Unemployment Compensation Fund, shall be refunded to persons required to pay assessments under this chapter in accordance with the regulations prescribed by the Department.
Any interest or earnings of the Fund and any fines or penalties collected pursuant to this chapter shall be available to the Department to pay for the costs of making refunds pursuant to this section.
In the case of the Unemployment Compensation Administration Fund, any moneys therein received from the Secretary of Labor of the United States shall thereafter be dealt with by the Treasurer of this State in accordance with the regulations of the Secretary of Labor of the United States and the conditions of the grant to this State by the Secretary of Labor of the United States. Any assets in the Unemployment Compensation Administration Fund which have been received by this State from the United States employment service or which have been appropriated by the General Assembly for the State Employment Service shall remain available to the State Employment Service, which Service shall continue in existence as if this chapter had not been enacted. The same action shall be taken with respect to assets in the Unemployment Compensation Fund, the Unemployment Trust Fund and the Unemployment Compensation Administration Fund in the event that this chapter is repealed by the General Assembly or finally declared invalid by the Supreme Court of the State or by the Supreme Court of the United States.
19 Del. C. § 3305