83 FR 55755 - Federal-State Unemployment Compensation Program: Certifications for 2018 Under the Federal Unemployment Tax Act

DEPARTMENT OF LABOR
Employment and Training Administration

Federal Register Volume 83, Issue 216 (November 7, 2018)

Page Range55755-55756
FR Document2018-24289

The Secretary of Labor signed the annual certifications under the Federal Unemployment Tax Act, 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 83 Issue 216 (Wednesday, November 7, 2018)
[Federal Register Volume 83, Number 216 (Wednesday, November 7, 2018)]
[Notices]
[Pages 55755-55756]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-24289]


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DEPARTMENT OF LABOR

Employment and Training Administration


Federal-State Unemployment Compensation Program: Certifications 
for 2018 Under the Federal Unemployment Tax Act

AGENCY: Employment and Training Administration, Department of Labor.

ACTION: Notice.

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SUMMARY: The Secretary of Labor signed the annual certifications under 
the Federal Unemployment Tax Act, 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, on October 31, 2018.
Molly E. Conway,
Acting Assistant Secretary, Employment and Training Administration.

The Honorable Steven T. Mnuchin
Secretary of the Treasury
Department of the Treasury
1500 Pennsylvania Avenue, N.W.
Washington, DC 20220

Dear Secretary Mnuchin:

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, 2018. One 
certification is required with

[[Page 55756]]

respect to the normal federal unemployment tax credit by Section 
3304 of the Internal Revenue Code of 1986 (IRC), and the other 
certification is required with respect to the additional tax credit 
by Section 3303 of the IRC. Both certifications list all 53 
jurisdictions.

Sincerely,

R. Alexander Acosta

Enclosures

UNITED STATES DEPARTMENT OF LABOR

OFFICE OF THE SECRETARY

WASHINGTON, D.C.

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, 2018, in regard to the 
unemployment compensation laws of those states, which heretofore 
have been approved under the Federal Unemployment Tax Act:

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Puerto Rico
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Virgin Islands
Washington
West Virginia
Wisconsin
Wyoming

    This certification is for the maximum normal credit allowable 
under Section 3302(a) of the Code.

    Signed at Washington, D.C., on October 31, 2018.


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R. Alexander Acosta

UNITED STATES DEPARTMENT OF LABOR

OFFICE OF THE SECRETARY

WASHINGTON, D.C.

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, 2018:

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Puerto Rico
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Virgin Islands
Washington
West Virginia
Wisconsin
Wyoming

    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, D.C., on October 31, 2018.

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R. Alexander Acosta

[FR Doc. 2018-24289 Filed 11-6-18; 8:45 am]
 BILLING CODE 4510-30-P


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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 Citation83 FR 55755 

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