DE HB160

Authorizes the Delaware Division of Unemployment Insurance to collect unpaid claimant overpayments and employer unemployment tax assessments through interception of state and federal tax refunds, as provided under 30 Del. C. §545, 26 U.S.C. §5402, and 42 U.S.C. §503(m).

Expands collection methods for claimant overpayments in §3325 to include tax refund offsets and other means available under Federal or State law, in addition to existing cash repayment and benefit deduction options.

Expands collection methods for employer assessments, penalties, and interest in §3360 to include tax refund offsets and other Federal or State collection mechanisms beyond the existing judgment reduction process.

Clarifies in §3384 that the Department may collect benefits obtained through misrepresentation using tax refund offset procedures and other Federal or State collection methods, not just the traditional assessment collection process.

Makes the bill effective by aligning Delaware's unemployment compensation collection procedures with federal requirements for receiving federal unemployment compensation funds, specifically for overpayments and assessments over one year old.