CHAPTER 46

FORMERLY

HOUSE BILL NO. 144

AN ACT TO AMEND CHAPTER 33, TITLE 19 OF THE DELAWARE CODE RELATING TO UNEMPLOYMENT COMPENSATION.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Three-fifths of all members elected to each house thereof concurring therein):

Section 1. Amend § 3302(19)(A)(iv), Chapter 33, Title 19 of the Delaware Code by removing the “.” as it appears at the end of the sentence therein, and inserting in its place, “; or”.

Section 2. Amend § 3302(19)(A), Chapter 33, Title 19 of the Delaware Code by redesignating subsection “(v)” as it appears therein as subsection “(vi)”.

Section 3. Further Amend §3302(19)(A), Chapter 33, Title 19 of the Delaware Code by inserting a new subsection “(v)” to read as follows:

“(v) After December 31, 2007, that part of the remuneration which, after remuneration equal to $10,500 (or such greater amount as may be specified as the taxable wage base in the Federal Unemployment Tax Act) with respect to employment during any calendar year, is paid to an individual by an employer or the employer’s predecessor during such calendar year.”

Approved June 18, 2007