DE HB65

Waives the 13-week waiting period for Delaware to trigger extended unemployment benefits during periods of high unemployment, effective November 1, 2020 through December 31, 2021.

Freezes employer unemployment insurance assessment rates for calendar year 2021 at the same rates established for calendar year 2020 to prevent increases caused by elevated COVID-19 related claims.

Authorizes the Delaware Secretary of Labor to develop emergency rules amending the Unemployment Insurance Code to enhance program flexibility and provide benefits to individuals whose employment was impacted by COVID-19, with authority expiring March 31, 2022.

Exempts unemployment benefits received in calendar year 2020 from Delaware adjusted gross income calculations, preventing unemployment claimants from owing state income taxes on pandemic-related benefits.