Delaware § 3356 Effect of amendment of Federal Unemployment Tax Act

Delaware Statutes

§ 3356 — Effect of amendment of Federal Unemployment Tax Act

Delaware § 3356

Title19

PartUnemployment Compensation

Subch.Employer’s Coverage and Assessments

This text of Delaware § 3356 (Effect of amendment of Federal Unemployment Tax Act) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 19, § 3356 (2026).

Text

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.

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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.