Del. Code tit. 19 § 3356

Current through 2024 Legislative Session Act Chapter 269

Section 3356 - Effect of amendment of Federal Unemployment Tax Act

If the Federal Unemployment Tax Act [ 26 U.S.C. § 3301 et seq.] is amended by the Congress of the United States to permit a maximum of credit against such federal tax higher than the 90 percent maximum rate of credit now permitted under § 3302(c) of the Internal Revenue Code [ 26 U.S.C. § 3302(c) ] to an employer with respect to this chapter, then for any such employer, liable under the federal statute, the employer's contribution rate under this chapter shall be that determined in subdivision (5) of § 3350 of this title plus the 3/10 of 1 percent additional offset credit permitted under federal law.

19 Del. C. § 3356

41 Del. Laws, c. 258, § 7; 46 Del. Laws, c. 162, § 11; 19 Del. C. 1953, § 3356; 58 Del. Laws, c. 522, § 29; 63 Del. Laws, c. 76, §12; 70 Del. Laws, c. 186, § 1.;