§ 3356

If the Federal Unemployment Tax Act [26 U.S.C. § 3301 et seq.] is amended by the Congress of the United States to permit a maximum of credit against such federal tax higher than the 90 percent maximum rate of credit now permitted under § 3302(c) of the Internal Revenue Code [26 U.S.C. § 3302(c)] to an employer with respect to this chapter, then for any such employer, liable under the federal statute, the employer's contribution rate under this chapter shall be that determined in § 3350(5) of this title plus the 3/1 0 of 1 percent additional offset credit permitted under federal law.41 Del. Laws, c. 258, § 7; 46 Del. Laws, c. 162, § 11; 19 Del. C. 1953, § 3356; 58 Del. Laws, c. 522, § 29; 63 Del. Laws, c. 76, § 12; 70 Del. Laws, c. 186, § 1;