Kentucky businesses would be better served by a UI tax rate that shared an inverse relationship to the unemployment rate. As the economy drops, employers would get a small tax break, and as the economy ascends, employers would top off the Trust Fund in advance of the next downturn. Much like the Fed’s use of interest rates as an oscillation dampener, the state’s UI tax rate could function as a subtle airbrake when the economy is going too fast and a tailwind during economic downturns.