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Current as of January 01, 2026 | Updated by Findlaw Staff
(a) All moneys collected under this chapter shall be deposited in the Special Administration Fund of the Department of Labor and shall be dedicated to the establishment and implementation of programs to provide for the counseling, training and placement of dislocated workers, to assist in school-to-work transition activities such as vocational guidance, training, placement and job development, to provide for industrial training, to provide for career advancement training for state employees and to pay the administrative costs of such programs.
(b) All moneys collected under this chapter shall, in a timely manner after deposit under subsection (a) of this section, be deposited to the following special funds in the following amounts and for the following purposes:
(1) Ten percent of the total amount collected retained by the Division of Unemployment Insurance for costs associated with the collection of the tax.
(2) a. Twenty-five percent of the funds that remain after the cost of collecting the tax has been deducted to a special fund of the State to be administered by the Division of Small Business to be awarded to appropriate subgrantees for industrial training for economic development in accordance with subchapter VIII of Chapter 87A of Title 29.
b. Of this 25 percent sum, not more than $100,000 shall be allocated for subgrants to fund career training for state employees. Appropriate regulations for the granting of these funds shall be developed by the Division of Small Business, in cooperation with the Secretary of the Department of Human Resources and a representative of a public employees' union representing state employees.
c. Of this same 25 percent sum, no more than 10 percent may be retained by the Division of Small Business for the payment of administrative costs.
(3) a. Seventy-five percent of the funds remaining after the cost of collecting the tax has been deducted to a special fund to be administered by the Workforce Development Board (“Board”) to be awarded to appropriate subgrantees to provide for services to dislocated workers, to assist in school-to-work transition activities and to underwrite such other innovative training programs as the Board may approve, under regulations promulgated by the Board in coordination with the Department of Labor.
b. Not more than 11% of the 75% sum under paragraph (b)(3)a. of this section may be retained by the administrative entity, the Division of Employment and Training and the Workforce Development Board, for the payment of administrative costs. Of the sum that remains, not more than 1/2 may be used for subgrants for school-to-work transition activities.
(c) The special funds authorized by paragraphs (b)(1), (2) and (3) of this section shall be established pursuant to state accounting standards, and balances on deposit at the end of any fiscal year shall not revert.
Cite this article: FindLaw.com - Delaware Code Title 19. Labor § 3402. Disbursement of special assessment funds - last updated January 01, 2026 | https://codes.findlaw.com/de/title-19-labor/de-code-sect-19-3402/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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