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(5) of this title plus the 3/1 0 of 1 percent additional offset credit permitted under federal law.
Structure Delaware Code
Chapter 33. UNEMPLOYMENT COMPENSATION
Subchapter III. Employer’s Coverage and Assessments
§ 3341. Period of employer's coverage.
§ 3342. Termination of employer's coverage.
§ 3343. Election of employer to be covered by this chapter.
§ 3345. Payment of employer's assessments.
§ 3346. Deductibility of employer's assessments from employee's wages.
§ 3349. General limitations on reduction of new employer rate.
§ 3350. Variations from new employer rate.
§ 3351. Assessment rates after termination of employer's military service.
§ 3352. Joint accounts of employers.
§ 3353. Transfers of experience and assignment of rates.
§ 3356. Effect of amendment of Federal Unemployment Tax Act.
§ 3357. Interest on past-due assessments and reimbursement payments in lieu of assessments.
§ 3358. Civil actions for collection of assessments and interest.
§ 3361. Special procedure to obtain judgment; notice and lien of judgment; judicial review.
§ 3365. Adjustments and refunds.
§ 3366. Order of crediting payments on account.
§ 3368. Execution of judgments.
§ 3369. Professional and occupational licenses; denial or suspension.