80 FR 69982 - Federal-State Unemployment Compensation Program: Certifications for 2015 Under the Federal Unemployment Tax Act

DEPARTMENT OF LABOR
Employment and Training Administration

Federal Register Volume 80, Issue 218 (November 12, 2015)

Page Range69982-69983
FR Document2015-28710

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.

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  [www.thefederalregister.org]
[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


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GS 4.107:
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PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
ActionNotice.
FR Citation80 FR 69982 

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