Fabio
66 lines
4.3 KiB
Markdown
66 lines
4.3 KiB
Markdown
---
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type: "Bill"
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title: "AN ACT TO AMEND TITLE 19 OF THE DELAWARE CODE RELATING TO EMPLOYER ASSESSMENTS."
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description: "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."
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jurisdiction: "us/states/de"
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legislature: "Delaware General Assembly"
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session: "152"
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identifier: "HB 236"
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citation: "Delaware HB 236 (152)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Edward S. Osienski", "John \"Jack\" Walsh"]
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version_count: 1
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action_count: 7
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vote_count: 2
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first_action: "2023-06-16"
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last_action: "2023-07-25"
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source: "openstates"
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source_identifier: "ocd-bill/6cac9de4-0deb-47ed-ae4f-e06a74e8c214"
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source_url: "https://legis.delaware.gov/BillDetail?LegislationId=140650"
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source_hash: "3d129ff5a9bb0820715e3915164c62acc328451209135995b299d0e589ec4f38"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-de"]
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---
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# Delaware HB 236 (152) — AN ACT TO AMEND TITLE 19 OF THE DELAWARE CODE RELATING TO EMPLOYER ASSESSMENTS.
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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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Bill Text** (committee substitute) — [source](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=140650&legislationTypeId=1&docTypeId=2&legislationName=HB236)
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## Votes
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- SM — **21–0** (pass) · upper
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- SM — **40–0** (pass) · lower
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## Sponsors
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- Edward S. Osienski — primary (person)
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- John "Jack" Walsh — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2023-06-16** Introduced and Assigned to Labor Committee in House `introduction, referral-committee`
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- **2023-06-20** Reported Out of Committee (Labor) in House with 1 Favorable, 7 On Its Merits `committee-passage, committee-passage-favorable`
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- **2023-06-21** Passed By House. Votes: 40 YES 1 ABSENT `passage`
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- **2023-06-21** Assigned to Labor Committee in Senate `introduction, referral-committee`
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- **2023-06-28** Reported Out of Committee (Labor) in Senate with 4 On Its Merits `committee-passage`
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- **2023-06-29** Passed By Senate. Votes: 21 YES `passage`
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- **2023-07-25** Signed by Governor `executive-signature`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6cac9de4-0deb-47ed-ae4f-e06a74e8c214`. Confidence: reported (aggregated from official Delaware legislature records).
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