I. There shall be subtracted in any calendar quarter from every employer’s contribution rate .5 percent whenever the unemployment compensation fund equals or exceeds $250,000,000 throughout the next preceding calendar quarter.
II. There shall be subtracted in any calendar quarter from every employer’s contribution rate one percent whenever the unemployment compensation fund equals or exceeds $350,000,000 throughout the next preceding calendar quarter.

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III. There shall be subtracted in any calendar quarter from every employer’s contribution rate 1.5 percent whenever the unemployment compensation fund equals or exceeds $400,000,000 throughout the next preceding calendar quarter.
IV. The minimum contribution rate under this section shall not be less than .10 percent.