; or (B) charges the employer for purposes of employer experience rating for such benefits. ; and (B) in paragraph (3), by striking section 3306(c)(7) of the Internal Revenue and all that follows through reduced by an amount and inserting paragraph (7) or (8) of section 3306(c) of the Internal Revenue Code of 1986 applies shall be reduced by an amount equal to 50 percent of the amount ; (2) by striking subsections (b) and (c)