80_FR_74372 80 FR 74144 - Notice of Decisions on States' Applications for Relief From Tax Credit Reductions Provided Under Section 3302 of the Federal Unemployment Tax Act (FUTA) Applicable in 2015

80 FR 74144 - Notice of Decisions on States' Applications for Relief From Tax Credit Reductions Provided Under Section 3302 of the Federal Unemployment Tax Act (FUTA) Applicable in 2015

DEPARTMENT OF LABOR
Employment and Training Administration

Federal Register Volume 80, Issue 228 (November 27, 2015)

Page Range74144-74144
FR Document2015-30177

Sections 3302(c)(2)(A) and 3302(d)(3) of the FUTA provide that employers in a State that has an outstanding balance of advances under Title XII of the Social Security Act at the beginning of January 1 of two or more consecutive years are subject to a reduction in credits otherwise available against the FUTA tax for the calendar year in which the most recent such January 1 occurs, if a balance of advances remains at the beginning of November 10 of that year. Further, section 3302(c)(2)(C) of FUTA provides for an additional credit reduction for a year if a State has outstanding advances on five or more consecutive January firsts and has a balance at the beginning of November 10 for such years. Section 3302(c)(2)(C) also provides for waiver of this additional credit reduction and substitution of the credit reduction provided in section 3302(c)(2)(B) if a state meets certain conditions. The States of California, Connecticut, Indiana, Kentucky, New York, North Carolina, Ohio, South Carolina, and the Virgin Islands passed January 1, 2015, with outstanding Title XII advances and were potentially subject to FUTA credit reductions. California, Indiana, Kentucky, Ohio, and the Virgin Islands applied for a waiver of the 2015 additional credit reduction under section 3302(c)(2)(C) of FUTA and it has been determined that each of these States met all of the criteria of that section necessary to qualify for the waiver of the additional credit reduction. Further, the additional credit reduction of section 3302(c)(2)(B) is zero for these States for 2015. Therefore, employers in these States will have no additional credit reduction applied for calendar year 2015. Also, Section 3302(f) of FUTA provides that a State may apply for a cap in the reduction in credit for a year by meeting certain criteria. Kentucky applied for the cap of the 2015 credit reduction under this section. It has been determined that Kentucky met all of the criteria of section 3302(f) and thus qualifies for a cap on the credit reduction. Therefore, Kentucky employers would not be subject to an increase in FUTA credit reductions for calendar year 2015. The States of Indiana, Kentucky, New York, North Carolina, and South Carolina repaid all of their outstanding advance balances before the beginning of November 10, 2015. Therefore, employers in those States will have no reduction in FUTA offset credit for calendar year 2015. California, Ohio, and the Virgin Islands will have a credit reduction of 1.5%, and Connecticut will have a credit reduction of 2.1%, which is the 1.5% plus a 0.6% fifth year add-on amount for calendar year 2015.

Federal Register, Volume 80 Issue 228 (Friday, November 27, 2015) 
[Federal Register Volume 80, Number 228 (Friday, November 27, 2015)]
[Notices]
[Page 74144]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-30177]


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DEPARTMENT OF LABOR

Employment and Training Administration


Notice of Decisions on States' Applications for Relief From Tax 
Credit Reductions Provided Under Section 3302 of the Federal 
Unemployment Tax Act (FUTA) Applicable in 2015

AGENCY: Employment and Training Administration, Labor.

ACTION: Notice.

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SUMMARY: Sections 3302(c)(2)(A) and 3302(d)(3) of the FUTA provide that 
employers in a State that has an outstanding balance of advances under 
Title XII of the Social Security Act at the beginning of January 1 of 
two or more consecutive years are subject to a reduction in credits 
otherwise available against the FUTA tax for the calendar year in which 
the most recent such January 1 occurs, if a balance of advances remains 
at the beginning of November 10 of that year. Further, section 
3302(c)(2)(C) of FUTA provides for an additional credit reduction for a 
year if a State has outstanding advances on five or more consecutive 
January firsts and has a balance at the beginning of November 10 for 
such years. Section 3302(c)(2)(C) also provides for waiver of this 
additional credit reduction and substitution of the credit reduction 
provided in section 3302(c)(2)(B) if a state meets certain conditions.
    The States of California, Connecticut, Indiana, Kentucky, New York, 
North Carolina, Ohio, South Carolina, and the Virgin Islands passed 
January 1, 2015, with outstanding Title XII advances and were 
potentially subject to FUTA credit reductions.
    California, Indiana, Kentucky, Ohio, and the Virgin Islands applied 
for a waiver of the 2015 additional credit reduction under section 
3302(c)(2)(C) of FUTA and it has been determined that each of these 
States met all of the criteria of that section necessary to qualify for 
the waiver of the additional credit reduction. Further, the additional 
credit reduction of section 3302(c)(2)(B) is zero for these States for 
2015. Therefore, employers in these States will have no additional 
credit reduction applied for calendar year 2015.
    Also, Section 3302(f) of FUTA provides that a State may apply for a 
cap in the reduction in credit for a year by meeting certain criteria. 
Kentucky applied for the cap of the 2015 credit reduction under this 
section. It has been determined that Kentucky met all of the criteria 
of section 3302(f) and thus qualifies for a cap on the credit 
reduction. Therefore, Kentucky employers would not be subject to an 
increase in FUTA credit reductions for calendar year 2015.
    The States of Indiana, Kentucky, New York, North Carolina, and 
South Carolina repaid all of their outstanding advance balances before 
the beginning of November 10, 2015. Therefore, employers in those 
States will have no reduction in FUTA offset credit for calendar year 
2015.
    California, Ohio, and the Virgin Islands will have a credit 
reduction of 1.5%, and Connecticut will have a credit reduction of 
2.1%, which is the 1.5% plus a 0.6% fifth year add-on amount for 
calendar year 2015.

Portia Wu,
Assistant Secretary for Employment and Training.
[FR Doc. 2015-30177 Filed 11-25-15; 8:45 am]
BILLING CODE 4510-FW-P

74144 Federal Register / Vol. 80, No. 228 / Friday, November 27, 2015 / Notices The following determinations because the petitions are the subject of filed earlier covering the same terminating investigations were issued ongoing investigations under petitions petitioners. TA–W No. Subject firm Location Impact date 90,205 ......... Lenovo .......................................................................................................... Morrisville, NC. 90,274 ......... Legacy Measurement Solutions, Inc., Express Employment Professionals Bristow, OK. 91,035 ......... Mitsubishi Motors North America, Inc ........................................................... Normal, IL. I hereby certify that the The States of California, Connecticut, DEPARTMENT OF LABOR aforementioned determinations were Indiana, Kentucky, New York, North issued during the period of October 26, Carolina, Ohio, South Carolina, and the Occupational Safety and Health 2015 through November 6, 2015. These Virgin Islands passed January 1, 2015, Administration determinations are available on the with outstanding Title XII advances and [Docket No. OSHA–2010–0046] Department’s Web site www.tradeact/ were potentially subject to FUTA credit taa/taa_search_form.cfm under the reductions. QPS Evaluation Services, Inc.: Request searchable listing of determinations or for Renewal of Recognition and by calling the Office of Trade California, Indiana, Kentucky, Ohio, Applications for Expansion of Adjustment Assistance toll free at 888– and the Virgin Islands applied for a Recognition 365–6822. waiver of the 2015 additional credit reduction under section 3302(c)(2)(C) of AGENCY: Occupational Safety and Health Signed at Washington, DC this 10th day of FUTA and it has been determined that Administration (OSHA), Labor. November 2015. each of these States met all of the ACTION: Notice. Jessica R. Webster, criteria of that section necessary to Certifying Officer, Office of Trade Adjustment qualify for the waiver of the additional SUMMARY: In this notice, OSHA Assistance. announces the application of QPS credit reduction. Further, the additional [FR Doc. 2015–30180 Filed 11–25–15; 8:45 am] Evaluation Services, Inc. (QPS), for credit reduction of section 3302(c)(2)(B) BILLING CODE 4510–FN–P renewal of recognition as a Nationally is zero for these States for 2015. Recognized Testing Laboratory (NRTL). Therefore, employers in these States Additionally, this notice announces will have no additional credit reduction QPS’s applications for expansion of its DEPARTMENT OF LABOR applied for calendar year 2015. recognition as an NRTL and presents the Employment and Training Also, Section 3302(f) of FUTA Agency’s preliminary finding to grant Administration provides that a State may apply for a the application. cap in the reduction in credit for a year DATES: Submit comments, information, Notice of Decisions on States’ by meeting certain criteria. Kentucky and documents in response to this Applications for Relief From Tax Credit applied for the cap of the 2015 credit notice, or requests for an extension of Reductions Provided Under Section time to make a submission, on or before reduction under this section. It has been 3302 of the Federal Unemployment Tax December 14, 2015. determined that Kentucky met all of the Act (FUTA) Applicable in 2015 criteria of section 3302(f) and thus ADDRESSES: Submit comments by any of AGENCY: Employment and Training qualifies for a cap on the credit the following methods: Administration, Labor. reduction. Therefore, Kentucky 1. Electronically: Submit comments ACTION: Notice. employers would not be subject to an and attachments electronically at increase in FUTA credit reductions for http://www.regulations.gov, which is SUMMARY: Sections 3302(c)(2)(A) and calendar year 2015. the Federal eRulemaking Portal. Follow 3302(d)(3) of the FUTA provide that the instructions online for making employers in a State that has an The States of Indiana, Kentucky, New electronic submissions. outstanding balance of advances under York, North Carolina, and South 2. Facsimile: If submissions, Title XII of the Social Security Act at the Carolina repaid all of their outstanding including attachments, are not longer beginning of January 1 of two or more advance balances before the beginning than 10 pages, commenters may fax consecutive years are subject to a of November 10, 2015. Therefore, them to the OSHA Docket Office at (202) reduction in credits otherwise available employers in those States will have no 693–1648. against the FUTA tax for the calendar reduction in FUTA offset credit for 3. Regular or express mail, hand year in which the most recent such calendar year 2015. delivery, or messenger (courier) service: January 1 occurs, if a balance of California, Ohio, and the Virgin Submit comments, requests, and any advances remains at the beginning of Islands will have a credit reduction of attachments to the OSHA Docket Office, November 10 of that year. Further, 1.5%, and Connecticut will have a Docket No. OSHA–2010–0046, section 3302(c)(2)(C) of FUTA provides Technical Data Center, U.S. Department credit reduction of 2.1%, which is the for an additional credit reduction for a of Labor, 200 Constitution Avenue NW., 1.5% plus a 0.6% fifth year add-on year if a State has outstanding advances Room N–2625, Washington, DC 20210; amount for calendar year 2015. mstockstill on DSK4VPTVN1PROD with NOTICES on five or more consecutive January telephone: (202) 693–2350 (TTY firsts and has a balance at the beginning Portia Wu, number: (877) 889–5627). Note that of November 10 for such years. Section Assistant Secretary for Employment and security procedures may result in 3302(c)(2)(C) also provides for waiver of Training. significant delays in receiving this additional credit reduction and [FR Doc. 2015–30177 Filed 11–25–15; 8:45 am] comments and other written materials substitution of the credit reduction by regular mail. Contact the OSHA BILLING CODE 4510–FW–P provided in section 3302(c)(2)(B) if a Docket Office for information about state meets certain conditions. security procedures concerning delivery VerDate Sep<11>2014 19:01 Nov 25, 2015 Jkt 238001 PO 00000 Frm 00074 Fmt 4703 Sfmt 4703 E:\FR\FM\27NON1.SGM 27NON1


Document Created: 2015-12-14 14:04:36
Document Modified: 2015-12-14 14:04:36
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
ActionNotice.
FR Citation80 FR 74144 
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