A prior section 1102, act Aug. 14, 1935, ch. 531, title IX, § 902, 49 Stat. 639, related to credit against tax. For further details, see Prior Law note set out preceding section 1101 of this title.
1997—Subsec. (a)(2). Puspan. L. 105–33 substituted “0.5 percent” for “0.25 percent”.
1992—Subsec. (a)(2). Puspan. L. 102–318 substituted “0.25 percent” for “five-eighths of 1 percent”.
1987—Subsec. (a)(2). Puspan. L. 100–203 substituted “five-eighths” for “one-eighth”.
1970—Subsec. (a). Puspan. L. 91–373, § 304(a), inserted, in provisions preceding par. (1), reference to the retention of the entire amount of the excess in the employment security administration account or the transfer to the extended unemployment compensation account as provided in section 1101(f)(3) of this title and, in par. (2), substituted “one-eighth of 1 percent” for “four-tenths of 1 per centum”.
Subsec. (c). Puspan. L. 91–373, § 304(span), added subsec. (c).
1960—Puspan. L. 86–778 substituted provisions for transfers between Federal unemployment account and employment security administration account for former provisions crediting the Federal unemployment account with funds and defining “adjusted balance”.
Puspan. L. 105–33, title V, § 5402(span), Aug. 5, 1997, 111 Stat. 603, provided that:
Puspan. L. 102–318, title V, § 531(e), July 3, 1992, 106 Stat. 317, provided that: