HB 65 — AN ACT TO AMEND TITLES 19, 29 AND 30 OF THE DELAWARE CODE RELATING TO COVID-19 RELATED UNEMPLOYMENT BENEFITS, ASSESSMENTS AND RULEMAKING AUTHORITY.

Summary

This bill provides COVID-19 related relief to both claimants receiving unemployment benefits and employers who are assessed unemployment taxes, and extends the end date of the Secretary of Labor’s COVID-19 related rulemaking authority. Section 1 waives the 13-week waiting period for the state to "trigger on" to pay extended unemployment benefits in periods of high unemployment. Section 2 establishes the 2021 new employer assessment rate, average industry assessment rate, and average construction industry assessment rate at the same rate as 2020 in order to avoid an increase in these rates as a result of the increase in unemployment claims due to COVID-19. Section 3 extends the provisions in H.B. 352 from the 150th General Assembly authorizing the Delaware Secretary of Labor to issue emergency rules amending the Delaware Unemployment Insurance Code to deal with the effects of COVID-19 and implement federal programs providing unemployment benefits to respond to COVID-19. Section 4 exempts unemployment compensation benefits received in 2020 from the calculation of Delaware adjusted gross income so that unemployment claimants will not have to pay state taxes on the benefits they received during the pandemic.

Bill Text

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This bill modifies unemployment benefits and employer assessment rates in response to COVID-19.

• § 3326

  that no extended benefit period may begin before the fourteenth week following the end of a prior extended benefit period which was in effect with respect to this State.

  It allows the state to disregard the waiting period for triggering extended unemployment benefits during a specified time.

• § 3348

  the average employer assessment rate, the average industry assessment rate or the average construction industry assessment rate to be established by the Secretary of Labor on or before December 31, 2020 for the next succeeding calendar year pursuant to subsections (a) through (c) of this section, for calendar year 2021, → all employers assigned an assessment rate under subsections (d) or (e) of this section shall have the same rate as established by the Secretary of Labor for the calendar year 2020.

  It freezes the assessment rates for 2021 at the same level as 2020 to help employers during a time of increased unemployment.

• § 8503

  and which are not inconsistent with the laws of this State. → in response to COVID-19 and alleviate some of the burden of temporary layoffs, isolation and quarantine by ensuring unemployment benefits are available to individuals whose employment has been impacted directly by COVID-19.

  It grants the Secretary of Labor authority to develop emergency rules to enhance unemployment insurance flexibility related to COVID-19.

• § 1106(b)

  the amount of any unemployment benefits received in calendar year 2020, to the extent included in federal adjusted gross income.

  It exempts unemployment benefits received in 2020 from state income calculation, thus relieving tax burdens on claimants.

• Section 3 of this Act expires on March 31, 2022.

  It sets a specific expiration date for the Secretary of Labor's emergency rulemaking authority.

Action History

1. February 08, 2021

   Signed by Governor

2. January 28, 2021

   Passed By Senate. Votes: 21 YES

3. January 27, 2021

   Reported Out of Committee (Labor) in Senate with 3 Favorable, 3 On Its Merits

4. January 21, 2021

   Assigned to Labor Committee in Senate

5. January 21, 2021

   Passed By House. Votes: 41 YES

6. January 13, 2021

   Reported Out of Committee (Administration) in House with 4 Favorable

7. January 11, 2021

   Introduced and Assigned to Administration Committee in House

Sponsors

• Edward S. Osienski · Primary
• John "Jack" Walsh · Primary
• Trey Paradee · Primary
• Nicole Poore · Primary
• Bryan Townsend · Primary
• Darius J. Brown · Primary
• William Bush · Primary
• Kimberly Williams · Primary
• Debra Heffernan · Primary
• Eric Morrison · Primary
• Kendra Johnson · Primary
• Franklin D. Cooke · Primary
• Madinah Wilson-Anton · Primary
• Stephanie L. Hansen · Cosponsor
• David P. Sokola · Cosponsor
• David L. Wilson · Cosponsor
• William J. Carson · Cosponsor
• Krista Griffith · Cosponsor
• Melissa Minor-Brown · Cosponsor
• Michael F. Smith · Cosponsor
• Lyndon D. Yearick · Cosponsor
• Michael Ramone · Cosponsor
• John A. Kowalko · Cosponsor
• Sherry Dorsey Walker · Cosponsor
• Ruth Briggs King · Cosponsor
• Gerald L. Brady · Cosponsor
• Andria L. Bennett · Primary
• Paul S. Baumbach · Primary
• Sean Matthews · Primary
• John L. Mitchell · Primary
• Valerie Longhurst · Primary
• Peter C. Schwartzkopf · Primary
• Sarah McBride · Primary

Votes

Subjects