§8–605.1.

    (a)    (1)    In this section the following words have the meanings indicated.

        (2)    “New employer” has the meaning stated in § 8–609(a) of this subtitle.

        (3)    “Taxable wage base” has the meaning stated in § 8–601 of this subtitle.

    (b)    (1)    (i)    Beginning January 1, 2026, each employing unit that is determined to be liable under this subtitle to pay contributions shall be subject to an annual administrative fee of 0.15% of its taxable wage base.

            (ii)    The timing and manner of payment shall be as determined by the Secretary.

        (2)    (i)    Subject to subparagraph (ii) of this paragraph, beginning January 1, 2026, the contribution rate assigned to each employing unit under this subtitle, exclusive of any penalties, fines, or interest required to be paid by an employing unit under any other provision of this title, shall be adjusted by subtracting 0.15% from each rate.

            (ii)    A new employer shall pay at least 1% of its taxable wage base.

    (c)    The administrative fee payments collected under this section:

        (1)    shall be considered separate and distinct from contributions;

        (2)    may not be credited to the accounts of individual employing units; and

        (3)    shall be deposited into the Special Administrative Expense Fund established under § 8–419 of this title.

    (d)    (1)    The administrative fees collected under this section may be used for administrative expenses in accordance with § 8–421 of this title, including expenses to improve customer service, conduct data analysis, support information technology improvements, combat fraud, and accelerate reemployment.

        (2)    The administrative fees collected under this section may not be used for administrative expenses of the Division of Workforce Development and Adult Learning.

    (e)    The Secretary may adopt regulations necessary to carry out this section.