republic-os/legislation/us/states/de/152/hb-236.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	AN ACT TO AMEND TITLE 19 OF THE DELAWARE CODE RELATING TO EMPLOYER ASSESSMENTS.	This Act will continue for calendar year 2024 the temporary relief provided in calendar year 2023 to employers who pay unemployment tax assessments. It will continue to reduce new employer tax rates, hold constant overall employer tax rates from last calendar year, and reduce the maximum earned rate. This Act will also continue the temporary simplification of the tax rate schedules that are used to calculate unemployment assessments paid by employers. The Governor’s agreement to use federal pandemic funds to restore the pandemic-depleted Unemployment Trust Fund made the Unemployment Trust Fund sufficiently solvent and is allowing the Department to implement unemployment tax relief measures to Delaware employers for an additional one-year period for calendar year 2024. The Department estimates that these unemployment tax assessment changes will reduce the tax obligation of employers an estimated $50 million compared to the tax rates absent the temporary relief.	us/states/de	Delaware General Assembly	152	HB 236	Delaware HB 236 (152)	bill		enacted	Edward S. Osienski John "Jack" Walsh	1	7	2	2023-06-16	2023-07-25	openstates	ocd-bill/6cac9de4-0deb-47ed-ae4f-e06a74e8c214	https://legis.delaware.gov/BillDetail?LegislationId=140650	3d129ff5a9bb0820715e3915164c62acc328451209135995b299d0e589ec4f38	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-de

Delaware HB 236 (152) — AN ACT TO AMEND TITLE 19 OF THE DELAWARE CODE RELATING TO EMPLOYER ASSESSMENTS.

This Act will continue for calendar year 2024 the temporary relief provided in calendar year 2023 to employers who pay unemployment tax assessments. It will continue to reduce new employer tax rates, hold constant overall employer tax rates from last calendar year, and reduce the maximum earned rate. This Act will also continue the temporary simplification of the tax rate schedules that are used to calculate unemployment assessments paid by employers. The Governor’s agreement to use federal pandemic funds to restore the pandemic-depleted Unemployment Trust Fund made the Unemployment Trust Fund sufficiently solvent and is allowing the Department to implement unemployment tax relief measures to Delaware employers for an additional one-year period for calendar year 2024. The Department estimates that these unemployment tax assessment changes will reduce the tax obligation of employers an estimated $50 million compared to the tax rates absent the temporary relief.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. Bill Text (committee substitute) — source

Votes

• SM — 21–0 (pass) · upper
• SM — 40–0 (pass) · lower

Sponsors

• Edward S. Osienski — primary (person)
• John "Jack" Walsh — primary (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2023-06-16 Introduced and Assigned to Labor Committee in House introduction, referral-committee
• 2023-06-20 Reported Out of Committee (Labor) in House with 1 Favorable, 7 On Its Merits committee-passage, committee-passage-favorable
• 2023-06-21 Passed By House. Votes: 40 YES 1 ABSENT passage
• 2023-06-21 Assigned to Labor Committee in Senate introduction, referral-committee
• 2023-06-28 Reported Out of Committee (Labor) in Senate with 4 On Its Merits committee-passage
• 2023-06-29 Passed By Senate. Votes: 21 YES passage
• 2023-07-25 Signed by Governor executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/6cac9de4-0deb-47ed-ae4f-e06a74e8c214. Confidence: reported (aggregated from official Delaware legislature records).