Bill Text: DE HB418 | 2015-2016 | 148th General Assembly | Draft

Delaware House Bill 418 (Prior Session Legislation)

Draft

Bill Title: An Act To Amend Title 19 Of The Delaware Code Relating To The Special Assessment For Dislocated Workers.

Spectrum: Partisan Bill (Democrat 9-0)

Status: (Introduced - Dead) 2016-06-15 - Reported Out of Committee (LABOR) in House with 2 Favorable, 8 On Its Merits [HB418 Detail]

Download: Delaware-2015-HB418-Draft.html

SPONSOR:	Rep. Mulrooney & Sen. Henry & Sen. Marshall
	Reps. Bolden, Brady, Kowalko, Mitchell, Osienski; Sen. Townsend

HOUSE OF REPRESENTATIVES

148th GENERAL ASSEMBLY

HOUSE BILL NO. 418

AN ACT TO AMEND TITLE 19 OF THE DELAWARE CODE RELATING TO THE SPECIAL ASSESSMENT FOR DISLOCATED WORKERS.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Three-fifths of all members elected to each house thereof concurring therein):

Section 1. Amend � 3401, Title 19 of the Delaware Code by making deletions as shown by strike through and insertions shown by underline as follows:

§3401 Determination and collection of special assessment.

(a) In addition to all other payments to the State due under this title, each employer liable for assessments under Chapter 33 of this title shall also be liable for a special assessment on all taxable wages as defined in §3302(19) of this title payable by each such employer. The special assessment shall be levied at the rate indicated below:

(1) ~~.085%~~ .10% when the taxable wage base is $18,500;

(2) ~~.095%~~ .1075% when the taxable wage base is $16,500;

(3) ~~.11%~~ .12% when the taxable wage base is $14,500;

(4) ~~.126%~~ .133% when the taxable wage base is $12,500; and

(5) .15% when the taxable wage base is $10,500.

(b) The special assessment levied under this section shall not affect the computation of any other assessments due under this title.

Section 2.This Act shall take effect on January 1of the year following its enactment.

SYNOPSIS

This bill adjusts the special assessment rate which creates funds for the Delaware Workforce Development Board to provide ongoing training services to Delaware residents through a combination of state and federal grant money. The assessment increases are calculated to restore the annual training tax funds of the Delaware Workforce Development Board to their previous levels. A reduction in these taxes cost the Board approximately $900,000.00 of its operating revenue, adversely impacting the ability of the Board to provide needed training services.