Federal-State Unemployment Compensation Program: Certifications for 2015 Under the Federal Unemployment Tax Act
Federal Register, Volume 80 Issue 218 (Thursday, November 12, 2015)
Federal Register Volume 80, Number 218 (Thursday, November 12, 2015)
Notices
Pages 69982-69983
From the Federal Register Online via the Government Publishing Office www.gpo.gov
FR Doc No: 2015-28710
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DEPARTMENT OF LABOR
Employment and Training Administration
Federal-State Unemployment Compensation Program: Certifications for 2015 Under the Federal Unemployment Tax Act
AGENCY: Employment and Training Administration
ACTION: Notice.
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SUMMARY: The Secretary of Labor signed the annual certifications under the Federal Unemployment Tax Act, 26 U.S.C. 3301 et seq., thereby enabling employers who make contributions to state unemployment funds to obtain certain credits against their liability for the federal unemployment tax. By letter, the certifications were transmitted to the Secretary of the Treasury. The letter and certifications are printed below.
Signed in Washington, DC, October 31, 2015.
Portia Wu,
Assistant Secretary, Employment and Training Administration.
October 31, 2015
The Honorable Jacob J. Lew,
Secretary of the Treasury,
Department of the Treasury,
1500 Pennsylvania Avenue NW.,
Washington, DC 20220.
Dear Secretary Lew:
Transmitted herewith are an original and one copy of the certifications of the states and their unemployment compensation laws for the 12-month period ending on October 31, 2015. The first certification is required with respect to the normal federal unemployment tax credit by Section 3304 of the Internal Revenue Code of 1986 (IRC), and the second certification is required with respect to the additional tax credit by Section 3303 of the IRC. Both certifications list all 53 jurisdictions.
Sincerely,
THOMAS E. PEREZ
Enclosures
UNITED STATES DEPARTMENT OF LABOR
OFFICE OF THE SECRETARY
WASHINGTON, DC
CERTIFICATION OF STATES TO THE SECRETARY OF THE TREASURY PURSUANT TO SECTION 3304(c) OF THE INTERNAL REVENUE CODE OF 1986
In accordance with the provisions of Section 3304(c) of the Internal Revenue Code of 1986 (26 U.S.C. 3304(c)), I hereby certify the following named states to the Secretary of the Treasury for the 12-
month period ending on October 31, 2015, in regard to the unemployment compensation laws of those states, which heretofore have been approved under the Federal Unemployment Tax Act:
Alabama Louisiana
Alaska Maine
Arizona Maryland
Arkansas Massachusetts
California Michigan
Colorado Minnesota
Connecticut Mississippi
Delaware Missouri
District of Columbia Montana
Florida Nebraska
Georgia Nevada
Hawaii New Hamsphire
Idaho New Jersey
Illinois New Mexico
Indiana New York
Iowa North Carolina
Kansas North Dakota
Kentucky Ohio
Oklahoma Utah
Oregon Vermont
Pennsylvania Virginia
Puerto Rico Virgin Islands
Rhode Island Washington
South Carolina West Virginia
South Dakota Wisconsin
Tennessee Wyoming
Texas
This certification is for the maximum normal credit allowable under Section 3302(a) of the Code.
Signed at Washington, DC, on October 31, 2015.
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THOMAS E. PEREZ
Page 69983
UNITED STATES DEPARTMENT OF LABOR
OFFICE OF THE SECRETARY
WASHINGTON, DC
CERTIFICATION OF STATE UNEMPLOYMENT COMPENSATION LAWS TO THE SECRETARY OF THE TREASURY PURSUANT TO SECTION 3303(b)(1) OF THE INTERNAL REVENUE CODE OF 1986
In accordance with the provisions of paragraph (1) of Section 3303(b) of the Internal Revenue Code of 1986 (26 U.S.C. 3303(b)(1)), I hereby certify the unemployment compensation laws of the following named states, which heretofore have been certified pursuant to paragraph (3) of Section 3303(b) of the Code, to the Secretary of the Treasury for the 12-month period ending on October 31, 2015:
Alabama Louisiana
Alaska Maine
Arizona Maryland
Arkansas Massachusetts
California Michigan
Colorado Minnesota
Connecticut Mississippi
Delaware Missouri
District of Columbia Montana
Florida Nebraska
Georgia Nevada
Hawaii New Hamsphire
Idaho New Jersey
Illinois New Mexico
Indiana New York
Iowa North Carolina
Kansas North Dakota
Kentucky Ohio
Oklahoma Utah
Oregon Vermont
Pennsylvania Virginia
Puerto Rico Virgin Islands
Rhode Island Washington
South Carolina West Virginia
South Dakota Wisconsin
Tennessee Wyoming
Texas
This certification is for the maximum additional credit allowable under Section 3302(b) of the Code, subject to the limitations of Section 3302(c) of the Code.
Signed at Washington, DC, on October 31, 2015.
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THOMAS E. PEREZ
FR Doc. 2015-28710 Filed 11-10-15; 8:45 am
BILLING CODE 4510-30-P
