CHAPTER 303

FORMERLY

HOUSE BILL NO. 425

AS AMENDED BY SENATE AMENDMENT NO. 1

AN ACT TO AMEND TITLE 19 OF THE DELAWARE CODE RELATING TO UNEMPLOYMENT COMPENSATION.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE :

Section 1. Amend Section 3348(a), Title 19 of the Delaware Code by striking “Standard Industrial Classification (SIC) Manual” as it appears therein, and replacing thereto with “North American Industry Classification System (NAICS) Manual”.

Section 2. Amend Section 3348(b), Title 19 of the Delaware Code by striking the phrase “(carried to 4 places) 15, 16 and 17 as listed in the Standard Industrial Classification (SIC) Manual” as it appears in the first sentence therein, and replacing thereto with the phrase “(Carried to 6 places) 236, 237 and 238 as listed in the North American Industry Classification System (NAICS) Manual”.

Section 3. Amend Section 3348(b), Title 19 of the Delaware Code by striking the phrase “15, 16 and 17” as it appears in the second sentence therein, and replacing thereto with the phrase “236, 237 and 238”.

Section 4. Amend Section 3348(c), Title 19 of the Delaware Code by striking the phrase “(carried to 2 places) 15, 16 and 17 as listed in the Standard Industrial Classification (SIC) Manual” as it appears in the first sentence therein, and replacing thereto with the phrase “(carried to 3 places) 236, 237 and 238 as listed in the North American Industry Classification System (NAICS) Manual”.

Section 5. Amend Section 3348(d), Title 19 of the Delaware Code by striking this subsection in its entirety, and replacing thereto with a new subsection (d) to read as follows:

“(d) For any employer, excluding those employers in NAICS categories 236, 237 and 238, who first becomes subject to this chapter on or after January 1, 2003, the new employer rate shall be the average employer assessment rate.”

Section 6. Amend Section 3348(e), Title 19 of the Delaware Code by striking this subsection in its entirety and replacing thereto with a new subsection (e) to read as follows:

“(e) For any employer in NAICS categories 236, 237 and 238 who first becomes subject to this chapter on or after January 1, 2003, the new employer rate shall be the average industry assessment rate in the employer’s particular NAICS category (carried to 6 places) or the average construction industry assessment rate, whichever is the greater.”.

Section 7. Amend Section 3348(f), Title 19 of the Delaware Code by striking the acronym "SIC" and substituting in lieu thereof "NAICS".

Approved June 20, 2002