republic-os/legislation/us/states/de/152/hb-433.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 UNEMPLOYMENT COMPENSATION.	This Act revises the experience rating methodology for assigning unemployment assessment rates to employers under the Unemployment Insurance Code in Delaware, replacing the current benefit wage ratio methodology with the benefit ratio methodology used by 19 other states. The new methodology is meant to be more responsive to changes in the economy over time, to better sustain the solvency of the Unemployment Trust Fund, and to be easier to administer. The unemployment assessment rate for an employer under this new methodology would be calculated by combining a benefit ratio assessment, an employer size add-on, and an employer industry add-on. The supplemental tax for operations and technology costs that is already included in the Unemployment Code would continue to be added to each employer's overall assessment rate. This bill also reduces new employer unemployment assessment rates and phases in a permanent taxable wage base over three years- $12,500 for calendar year 2025, $14,500 for calendar year 2026, and $16,500 for calendar year 2027 and thereafter. The new methodology would be in effect beginning calendar year 2027. Until the effective date of that new tax rate structure, this Act would also provide temporary relief to employers who pay unemployment tax assessments in calendar year 2025 and 2026 by reducing new employer tax rates, simplifying tax rate schedules, reducing or holding constant overall employer tax rates, and reducing the maximum earned rate.	us/states/de	Delaware General Assembly	152	HB 433	Delaware HB 433 (152)	bill		enacted	Edward S. Osienski John "Jack" Walsh	1	7	2	2024-06-06	2024-08-15	openstates	ocd-bill/12651a98-bb1a-4364-813b-d5fdedc77ff7	https://legis.delaware.gov/BillDetail?LegislationId=141505	290dd930e2e80d11f740d2a0a28bd19905df47b33efac06bae62f2c7c7be7eb2	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-de

Delaware HB 433 (152) — AN ACT TO AMEND TITLE 19 OF THE DELAWARE CODE RELATING TO UNEMPLOYMENT COMPENSATION.

This Act revises the experience rating methodology for assigning unemployment assessment rates to employers under the Unemployment Insurance Code in Delaware, replacing the current benefit wage ratio methodology with the benefit ratio methodology used by 19 other states. The new methodology is meant to be more responsive to changes in the economy over time, to better sustain the solvency of the Unemployment Trust Fund, and to be easier to administer. The unemployment assessment rate for an employer under this new methodology would be calculated by combining a benefit ratio assessment, an employer size add-on, and an employer industry add-on. The supplemental tax for operations and technology costs that is already included in the Unemployment Code would continue to be added to each employer's overall assessment rate. This bill also reduces new employer unemployment assessment rates and phases in a permanent taxable wage base over three years- $12,500 for calendar year 2025, $14,500 for calendar year 2026, and $16,500 for calendar year 2027 and thereafter. The new methodology would be in effect beginning calendar year 2027. Until the effective date of that new tax rate structure, this Act would also provide temporary relief to employers who pay unemployment tax assessments in calendar year 2025 and 2026 by reducing new employer tax rates, simplifying tax rate schedules, reducing or holding constant overall employer tax rates, and reducing the maximum earned rate.

Version chain

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

1. Bill Text (committee substitute) — source

Votes

• 3/5 — 40–0 (pass) · lower
• 3/5 — 21–0 (pass) · upper

Sponsors

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

Timeline

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

• 2024-06-06 Introduced and Assigned to Labor Committee in House introduction, referral-committee
• 2024-06-11 Reported Out of Committee (Labor) in House with 4 Favorable, 3 On Its Merits committee-passage, committee-passage-favorable
• 2024-06-18 Passed By House. Votes: 40 YES 1 ABSENT passage
• 2024-06-18 Assigned to Executive Committee in Senate introduction, referral-committee
• 2024-06-26 Reported Out of Committee (Executive) in Senate with 6 On Its Merits committee-passage
• 2024-06-30 Passed By Senate. Votes: 21 YES passage
• 2024-08-15 Signed by Governor executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/12651a98-bb1a-4364-813b-d5fdedc77ff7. Confidence: reported (aggregated from official Delaware legislature records).