TALLAHASSEE, Fla. (AP) _ Florida's average unemployment tax rate is among the nation's lowest. So are Florida's benefits.

A study released Monday by the conservative Tax Foundation shows Florida's unemployment tax averages about 0.5 percent of all wages.

That was eighth lowest among the 50 states.

Florida's average benefit of about $230 a week is the fifth lowest. Florida ranks behind only Mississippi, Louisiana, Alabama and Arizona.

The report also says Florida is one of three states that have made significant cuts in benefits and eligibility over the past two years.

Starting Jan. 1, Florida will cut the 26-week maximum benefit period. It'll go on a sliding scale with a 23-week maximum if the unemployment rate is more than 10.5 percent.