CHAPTER 117

RELATING TO UNEMPLOYMENT COMPENSATION

AN ACT TO AMEND TITLE 19, DELAWARE CODE, RELATING TO UNEMPLOYMENT COMPENSATION BY INCREASING THE MAXIMUM WEEKLY BENEFIT AMOUNT AND MAXIMUM BENEFIT ELIGIBILITY, BY INCREASING THE TAX BASE AND REDUCING THE MINIMUM TAX RATE.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. § 3302 (17) (A), Title 19, Delaware Code_, is amended to read as follows:

(17) (A) For the purposes of subsections (b) and (d) of section 3313 of this title, and subdivision (5) of section 3314 of this title: (i) that part of the remuneration which, after remuneration equal to $3,000 has been paid to an individual by an employer with respect to employment during any calendar year, is paid after December 31, 1939, and prior to January 1, 1947, to such individual by such employer with respect to employment during such calendar year; (ii) that part of the remuneration which, after remuneration equal to $3,000 with respect to employment after 1938 has been paid to an individual by an employer during any calendar year after 1946 and preceding 1955, is paid to such individual by such employer during such calendar year; or (iii) after 1954, that part of the remuneration which, after remuneration equal to $3,600 is paid to such individual by such employer during such calendar year.

If $3,600 or more of remuneration has been paid by one employer to an individual during any calendar year, some portion of which is included in such individual's base period, the $3,600 shall be equally prorated throughout the quarters of such calendar year in which he was so employed for the purposes of subsections (b) and (d) of section 3313 of this title, and subdivision (5) of section 3314 of this title.

The remuneration paid to an individual by an employer with respect to employment in another state or other states, upon which contributions were required of and paid by such employer under an unemployment compensation law of such other state or states shall be included as a part of remuneration equal to $3,600 herein referred to.

Section 2. § 3313 (b), Title 19, Delaware Code, is amended to read as follows :

(b) An individual's "weekly benefit amount" means an amount equal to one-twenty-fifth of his total wages for employment by employers paid during that quarter of his base period in which such total wages were highest, except that if such amount is more than $35, the weekly benefit amount shall be $35, or if less than $7, shall be $7, and if not a multiple of fifty cents, shall be computed to the next higher multiple of fifty cents.

Section 3. § 3313 (d), Title 19, Delaware Code, is amended to read as follows :

(d) Any otherwise eligible individual shall be entitled during any benefit year to a total amount of benefits equal to whichever is the lesser of 26 times his weekly benefit amount or 26% of his wages for employment by employers paid during his base period. If such amount is not a multiple of fifty cents it shall be computed to the next higher multiple of fifty cents. In no event shall such total amount of benefits be less than 11 times the weekly

Section 5. Effective dates.

The following effective dates shall apply to the several sections of this Act:

(1) Section 1 shall become effective as of January 1, 1955.

(2) Sections 2 and 3 shall apply to any individual benefit year which begins on or after the day of approval of this Act.

(3) Section 4 shall become effective as of January 1, 1956.

Approved May 17, 1955.