DE SB54

Add a 15% monetary penalty on fraudulent unemployment benefit overpayments, with penalty collected going to the Unemployment Compensation Fund

Establish repayment priority order for claimant payments: fraud principal (oldest to newest), fraud interest, fraud penalties, non-fraud principal (oldest to newest), then court costs

Clarify that benefit offset collections go only to principal amounts and must follow federal Social Security Act and Federal Unemployment Tax Act requirements

Apply the new fraud penalty provision retroactively to fraudulent overpayments established after October 21, 2013

Align Delaware unemployment insurance law with federal requirements under Public Law 112-40