Digest: The Act would give a credit off their UI taxes to employers whose rate for 2025 is less than their rate for the prior year by at least two and a half percentage points. (Flesch Readability Score: 62.8). [Digest: The Act would give a credit against UI taxes to employers whose rate for 2025 is less than their rate for the prior year by at least three percentage points. (Flesch Readability Score: 60.7).] Provides a credit against an employer's unemployment insurance taxes for calendar year 2025 [years 2025, 2026 and 2027] if the employer's tax rate for calendar year 2025 is at least [three] 2.5 percentage points less than the employer's tax rate for calendar year 2024.