3102

LAWS OF MARYLAND

Ch. 610

1983, the adjustment to any employer's basic rate may not exceed
an increase of 1.7 percent.

For the purposes of this subsection, the term "fund balance"
means the total amount available for benefits in the unemployment
insurance fund, including amounts receivable by the fund as
federal reimbursements for shareable benefits under the
"Federal-State Extended Unemployment Compensation Act of 1970"
and all amounts receivable from any eligible employer who elects
to reimburse the fund for benefit charges to his account in lieu
of contributions and the term "total taxable wages" means the
wages paid in a calendar year by all employers subject to this
article, except employers who elect to be liable for payments in
lieu of contributions.

SCHEDULE OF BASIC RATE ADJUSTMENTS

When Ratio Between Fund Balance

on Computation Date and Total Employer's Contribution

Taxable Wages for Prior Year Is Basic Rate Shall

A	up to 3.6%
B	3.6% but less than 3.7%
C	3.7% but less than 3.8%
D	3.8% but less than 3.9%
E	3.9% but less than 4.0%
F	4.0% but less than 4.1%
G	4.1% but less than 4.2%
H	4.2% but less than 4.3%
I	4.3% but less than 4.4%
J	4.4% but less than 4.5%
K	5.5% but less than 6.0%
L	6.0% but less than 6.5%
M	6.5% but less than 7.0%
N	7.0% but less than 7.5%
O	7.5% but less than 8.0%
P	8.0% but less than 8.5%
Q	8.5% or over

Increase by 2.7%

Increase by 2.4%

Increase by 2.1%

Increase by 1.8%

Increase by 1.5%

Increase by 1.2%

Increase by .9%

Increase by .6%

Increase by .3%

Increase by .1%

Decrease by .3%

Decrease by .6%

Decrease by .9%

Decrease by 1.2%

Decrease by 1.5%

Decrease by 1.8%

Decrease by 2.1%

Decrease by 2.1%

(5) For the purpose of making any computation under
this subsection, any amount which has been credited to Maryland's
account under § 903 of the Social Security Act, as amended, and
which has been appropriated for expenses of administration,
whether or not withdrawn from said account, shall be excluded
from the total amount available for benefits in the fund.
Further, amounts receivable by the fund as federal reimbursements
for shareable benefits under the Federal-State Extended
Unemployment Compensation Act of 1970 and all advance payments
made on behalf of eligible employers electing to reimburse the
fund for benefit charges in lieu of contributions shall be
treated as accounts receivable to the fund and shall be included
in the fund for computation purposes under this section.

(6) If an employing unit alters its legal status,
such as by changing from a sole proprietorship or a partnership