Here in TN, you don't have to accept a lower paying job than your last one for the 1st 26wks. After that, you must accept a job at 75% your last pay. After about 6mo. you must accept a lower offer if it's 65% of your last pay. Your offer has to be minimum wage or more. This changed this year, last year you didn't have to accept a job paying any lower than your last for the duration of benefits.