Section 25-4-72

(a) For weeks of unemployment during benefit years which begin before the effective date of subsection (b) of this section, an individual's weekly benefit amount shall be as prescribed by this section as amended through July 6, 1997.

(b) For weeks of unemployment during benefit years beginning on or after July 1, 2002, an individual's weekly benefit amount shall be an amount equal to one twenty-fourth of the average of the wages for insured work paid to the individual during the two quarters of his or her base period in which such total wages were the highest; except, that:

(1) If the amount thus derived is not a multiple of one dollar ($1), fractional parts of one dollar ($1) in excess of fifty cents ($.50) shall be rounded to the next higher multiple of one dollar ($1) and fractional parts of one dollar ($1) which are fifty cents ($.50) or less shall be dropped to the next lower multiple of one dollar ($1).

(2) If the amount derived before the application of subdivision (1) of this subsection is not in excess of forty-four dollars fifty cents ($44.50), there shall be no weekly benefit amount.

(3) Effective with benefit years beginning on or after July 1, 2002, if the amount thus derived is more than two hundred nine dollars fifty cents ($209.50), the weekly maximum benefit amount shall be two hundred ten dollars ($210).

(c) If, as a condition for approval of this section for full tax credit against the tax imposed by the federal Unemployment Tax Act, federal law should require a greater maximum weekly benefit amount than that provided herein, then the maximum weekly benefit amount shall be the minimum required by any such federal law for such approval.

(d) Nothing herein shall serve to deprive any individual of any benefit for which he or she had qualified in any benefit year beginning prior to the effective date of the provisions of subsection (b) of this section.

(e) There is hereby appropriated out of funds made available to this state under Section 903 of the Social Security Act, as amended by Title II, Section 209, "Special Reed Act Transfer in Fiscal Year 2002," of the "Temporary Extended Unemployment Compensation Act of 2002," as contained in the "Job Creation and Worker Assistance Act of 2002," an amount not to exceed 15 percent of said funds, or so much thereof to be used as may be necessary, under the direction of the State of Alabama, Department of Industrial Relations, for the expenses incurred for the administration of this state's unemployment compensation law and public employment offices.

(Acts 1939, No. 497, p. 721; Code 1940, T. 26, §207; Acts 1945, No. 283, p. 449, §4; Acts 1951, No. 565, p. 990, §1; Acts 1955, No. 349, p. 848, §1; Acts 1957, No. 300, p. 392, §1; Acts 1961, Ex. Sess., No. 274, p. 2298, §6; Acts 1965, No. 390, p. 548, §2; Acts 1967, No. 167, p. 499, §3; Acts 1969, No. 234, p. 559, §8; Acts 1971, No. 88, p. 349, §3; Acts 1973, No. 1057, p. 1716, §5; Acts 1975, 2nd Ex. Sess., No. 76, p. 203; Acts 1975, No. 801, p. 1604, §7; Acts 1983, 2nd Ex. Sess., No. 83-155, p. 264, §8; Acts 1988, 1st Ex. Sess., No. 88-784, p. 213, §1; Acts 1989, No. 89-405, p. 822, §5; Acts 1992, No. 92-173, p. 284, §1; Acts 1994, No. 94-719, p. 1399, §1; Acts 1997, No. 97-246, p. 426, §1; Act 2002-432, p. 1129, §1.)