Delaware § 3356 Effect of amendment of Federal Unemployment Tax Act

Delaware Statutes

§ 3356 — Effect of amendment of Federal Unemployment Tax Act

Delaware·Title 19·Part Unemployment Compensation·Subch. Employer’s Coverage and Assessments

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 §§ 3350 or 3350A of this title plus the3/10of 1 percent additional offset credit permitted under federal law.

Free access — add to your briefcase to read the full text and ask questions with AI

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 §§ 3350 or 3350A of this title plus the3/10of 1 percent additional offset credit permitted under federal law.

Delaware § 3356 (Effect of amendment of Federal Unemployment Tax Act) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.