83_FR_59644 83 FR 59418 - Notice of the Federal Unemployment Tax Act (FUTA) Credit Reduction Applicable in 2018

83 FR 59418 - Notice of the Federal Unemployment Tax Act (FUTA) Credit Reduction Applicable in 2018

DEPARTMENT OF LABOR
Employment and Training Administration

Federal Register Volume 83, Issue 226 (November 23, 2018)

Page Range59418-59419
FR Document2018-25456

Sections 3302(c)(2)(A) and 3302(d)(3) of the FUTA provide that employers in a State that has outstanding advances under Title XII of the Social Security Act on 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 advances remain on 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 on 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. California and the United States Virgin Islands were potentially liable for the additional credit reduction under Section 3302(c)(2)(C) of FUTA and applied for the available waiver. It has been determined that each one met all of the criteria of the 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 California and the Virgin Islands for 2018. California repaid its outstanding advances prior to November 10, 2018; hence there will be no FUTA credit reduction for the State's employers. Employers in the Virgin Islands will have no additional credit reduction applied for calendar year 2018. However, as a result of having outstanding advances on each January 1 of 2010 through 2018 as well as on November 10, 2018, employers in the Virgin Islands are subject to a FUTA credit reduction of 2.4 percent in 2018.

Federal Register, Volume 83 Issue 226 (Friday, November 23, 2018)
[Federal Register Volume 83, Number 226 (Friday, November 23, 2018)]
[Notices]
[Pages 59418-59419]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-25456]


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DEPARTMENT OF LABOR

Employment and Training Administration


Notice of the Federal Unemployment Tax Act (FUTA) Credit 
Reduction Applicable in 2018

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 outstanding advances under Title XII of 
the Social Security Act on 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 advances remain on 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

[[Page 59419]]

consecutive January firsts and has a balance on 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.
    California and the United States Virgin Islands were potentially 
liable for the additional credit reduction under Section 3302(c)(2)(C) 
of FUTA and applied for the available waiver. It has been determined 
that each one met all of the criteria of the 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 
California and the Virgin Islands for 2018. California repaid its 
outstanding advances prior to November 10, 2018; hence there will be no 
FUTA credit reduction for the State's employers. Employers in the 
Virgin Islands will have no additional credit reduction applied for 
calendar year 2018. However, as a result of having outstanding advances 
on each January 1 of 2010 through 2018 as well as on November 10, 2018, 
employers in the Virgin Islands are subject to a FUTA credit reduction 
of 2.4 percent in 2018.

Molly E. Conway,
Acting Assistant Secretary, Employment and Training Administration.
[FR Doc. 2018-25456 Filed 11-21-18; 8:45 am]
BILLING CODE 4510-FW-P



                                              59418                       Federal Register / Vol. 83, No. 226 / Friday, November 23, 2018 / Notices

                                              pursuant to section 131 of the Trade Act                post-hearing briefs and statements                    Commission including under 5 U.S.C.
                                              of 1974, requested that the Commission                  should be filed not later than 5:15 p.m.,             Appendix 3; or (ii) by U.S. government
                                              provide a report containing its advice as               Friday, January 4, 2019. For further                  employees and contract personnel (a)
                                              to the probable economic effect of                      information, call 202–205–2000.                       for cybersecurity purposes or (b) in
                                              providing duty-free treatment for                          Written Submissions: In lieu of or in              monitoring user activity on U.S.
                                              imports of currently dutiable products                  addition to participating in the hearing,             government classified networks. The
                                              from the EU on (i) industries in the                    interested parties are invited to file                Commission will not otherwise disclose
                                              United States producing like or directly                written submissions concerning this                   any confidential business information in
                                              competitive products, and (ii)                          investigation. All written submissions                a way that would reveal the operations
                                              consumers. The USTR asked that the                      should be addressed to the Secretary,                 of the firm supplying the information.
                                              Commission’s analysis consider each                     and should be received not later than                   Summaries of Written Submissions:
                                              article in chapters 1 through 97 of the                 5:15 p.m., January 4, 2019. All written               Persons wishing to have a summary of
                                              Harmonized Tariff Schedule of the                       submissions must conform to the                       their position included in the report
                                              United States (HTS) for which U.S.                      provisions of section 201.8 of the                    should include a summary with their
                                              tariffs will remain, taking into account                Commission’s Rules of Practice and                    written submission and should mark the
                                              implementation of U.S. commitments in                   Procedure (19 CFR 201.8). Section 201.8               summary as having been provided for
                                              the World Trade Organization. The                       and the Commission’s Handbook on                      that purpose. The summary should be
                                              USTR asked that the advice be based on                  Filing Procedures require that interested             clearly marked as ‘‘summary’’ at the top
                                              the HTS in effect during 2018 and trade                 parties file documents electronically on              of the page. The summary may not
                                              data for 2017.                                          or before the filing deadline and submit              exceed 500 words, should be in MS
                                                 In addition, the USTR requested that                 eight (8) true paper copies by 12:00 p.m.             Word format or a format that can be
                                              the Commission prepare an assessment,                   Eastern Time on the next business day.                easily converted to MS Word, and
                                              as described in section                                 In the event that confidential treatment              should not include any confidential
                                              105(a)(2)(B)(i)(III) of the Bipartisan                  of a document is requested, interested                business information. The summary will
                                              Congressional Trade Priorities and                      parties must file, at the same time as the            be published as provided if it meets
                                              Accountability Act of 2015, of the                      eight paper copies, at least four (4)                 these requirements and is germane to
                                              probable economic effects of eliminating                additional true paper copies in which                 the subject matter of the investigation.
                                              tariffs on imports from the EU of those                 the confidential information must be                  The Commission will list the name of
                                              agricultural products described in the                  deleted (see the following paragraphs                 the organization furnishing the
                                              list attached to the USTR’s request letter              for further information regarding                     summary and will include a link to the
                                              on (i) industries in the United States                  confidential business information).                   Commission’s Electronic Document
                                              producing the products concerned, and                   Persons with questions regarding                      Information System (EDIS) where the
                                              (ii) the U.S. economy as a whole. The                   electronic filing should contact the                  full written submission can be found.
                                              USTR’s request letter and list of                       Office of the Secretary, Docket Services
                                                                                                                                                              By order of the Commission.
                                              agricultural products are posted on the                 Division (202–205–1802).                                Issued: November 20, 2018.
                                              Commission’s website at https://                           Confidential Business Information:
                                                                                                                                                            Lisa Barton,
                                              www.usitc.gov.                                          Any submissions that contain
                                                 For the purposes of these analyses,                  confidential business information must                Secretary to the Commission.
                                              the USTR requested that the                             also conform to the requirements of                   [FR Doc. 2018–25677 Filed 11–21–18; 8:45 am]
                                              Commission assume that the United                       section 201.6 of the Commission’s Rules               BILLING CODE 7020–02–P
                                              Kingdom will no longer be a Member                      of Practice and Procedure (19 CFR
                                              State of the EU. The USTR indicated                     201.6). Section 201.6 of the rules
                                              that those sections of the Commission’s                 requires that the cover of the document               DEPARTMENT OF LABOR
                                              report that relate to the advice and                    and the individual pages be clearly
                                              assessment of probable economic effects                 marked as to whether they are the                     Employment and Training
                                              will be classified. The USTR also                       ‘‘confidential’’ or ‘‘non-confidential’’              Administration
                                              indicated that he considers the                         version, and that the confidential
                                                                                                                                                            Notice of the Federal Unemployment
                                              Commission’s report to be an                            business information is clearly
                                              interagency memorandum that will                        identified by means of brackets. All                  Tax Act (FUTA) Credit Reduction
                                              contain pre-decisional advice and be                    written submissions, except for                       Applicable in 2018
                                              subject to the deliberative process                     confidential business information, will               AGENCY: Employment and Training
                                              privilege. As requested, the Commission                 be made available for inspection by                   Administration, Labor.
                                              will provide its report to USTR as soon                 interested parties.                                   ACTION: Notice.
                                              as possible, which is March 19, 2019.                      The Commission may include some or
                                                 Public Hearing: A public hearing in                  all of the confidential business                      SUMMARY:   Sections 3302(c)(2)(A) and
                                              connection with this investigation will                 information submitted in the course of                3302(d)(3) of the FUTA provide that
                                              be held at the U.S. International Trade                 this investigation in the report it sends             employers in a State that has
                                              Commission Building, 500 E Street SW,                   to the USTR. Additionally, all                        outstanding advances under Title XII of
                                              Washington, DC, beginning at 9:30 a.m.                  information, including confidential                   the Social Security Act on January 1 of
                                              on Tuesday, December 18, 2018.                          business information, submitted in this               two or more consecutive years are
                                              Requests to appear at the public hearing                investigation may be disclosed to and                 subject to a reduction in credits
                                              should be filed with the Secretary no                   used: (i) By the Commission, its                      otherwise available against the FUTA
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                                              later than 5:15 p.m., Thursday,                         employees and Offices, and contract                   tax for the calendar year in which the
                                              December 6, 2018, in accordance with                    personnel (a) for developing or                       most recent such January 1 occurs, if
                                              the requirements in the ‘‘Written                       maintaining the records of this or a                  advances remain on November 10 of
                                              Submissions’’ section below. All                        related proceeding, or (b) in internal                that year. Further, Section 3302(c)(2)(C)
                                              prehearing briefs and statements should                 investigations, audits, reviews, and                  of FUTA provides for an additional
                                              be filed not later than 5:15 p.m.,                      evaluations relating to the programs,                 credit reduction for a year if a State has
                                              Monday, December 10, 2018, and all                      personnel, and operations of the                      outstanding advances on five or more


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                                                                          Federal Register / Vol. 83, No. 226 / Friday, November 23, 2018 / Notices                                           59419

                                              consecutive January firsts and has a                    process, please email                                 II. Funding Opportunities Information
                                              balance on November 10 for such years.                  probonoinnovation@lsc.gov. For
                                                                                                                                                            A. Eligible Applicants
                                              Section 3302(c)(2)(C) also provides for                 technical questions or issues with the
                                              waiver of this additional credit                        LSC Grants online application system,                   To be eligible for the Pro Bono
                                              reduction and substitution of the credit                please email techsupport@lsc.gov.                     Innovation Fund’s Project,
                                              reduction provided in Section                                                                                 Sustainability, and Transformation
                                              3302(c)(2)(B) if a state meets certain                  SUPPLEMENTARY INFORMATION:     The Legal              grants, Applicants must be current
                                              conditions.                                             Services Corporation (LSC) issues this                grantees of LSC Basic Field-General,
                                                 California and the United States                     Notice describing the conditions for                  Basic Field-Migrant, or Basic Field-
                                              Virgin Islands were potentially liable for              submitting a Letter of Intent to Apply                Native American grants. In addition,
                                              the additional credit reduction under                   (LOI) for 2019 Pro Bono Innovation                    Sustainability Grant Applicants must
                                              Section 3302(c)(2)(C) of FUTA and                       Fund grants. This notice and                          also be a former or current Pro Bono
                                              applied for the available waiver. It has                application information are posted at                 Innovation Fund grantee from the FY17
                                              been determined that each one met all                   www.lsc.gov/pbifgrants.                               grant making cycle.
                                              of the criteria of the section necessary to             I. Introduction                                       B. Pro Bono Innovation Fund Purpose
                                              qualify for the waiver of the additional
                                                                                                                                                            and Key Goals
                                              credit reduction. Further, the additional                  Since 2014, Congress has provided an
                                              credit reduction of Section 3302(c)(2)(B)               annual appropriation to LSC ‘‘for a Pro                  Pro Bono Innovation Fund grants
                                              is zero for California and the Virgin                   Bono Innovation Fund.’’ See, e.g.,                    develop, test, and replicate innovative
                                              Islands for 2018. California repaid its                 Consolidated Appropriations Act, 2017,                pro bono efforts that can enable LSC
                                              outstanding advances prior to November                  Public Law 115–31, 131 Stat. 135                      grantees to use pro bono volunteers to
                                              10, 2018; hence there will be no FUTA                   (2017). LSC requested these funds for                 serve larger numbers of low-income
                                              credit reduction for the State’s                        grants to ‘‘develop, test, and replicate              clients and improve the quality and
                                              employers. Employers in the Virgin                      innovative pro bono efforts that can                  effectiveness of the services provided.
                                              Islands will have no additional credit                  enable LSC grantees to expand clients’                The key goals of the Pro Bono
                                              reduction applied for calendar year                     access to high quality legal assistance.’’            Innovation Fund are to:
                                              2018. However, as a result of having                                                                             1. Address gaps in the delivery of
                                                                                                      LSC Budget Request, Fiscal Year 2014 at
                                              outstanding advances on each January 1                                                                        legal services to low-income people;
                                                                                                      26 (2013). The grants must involve
                                              of 2010 through 2018 as well as on                                                                               2. Engage more lawyers and other
                                                                                                      innovations that are either ‘‘new ideas’’
                                              November 10, 2018, employers in the                                                                           volunteers in pro bono service;
                                                                                                      or ‘‘new applications of existing best
                                              Virgin Islands are subject to a FUTA                                                                             3. Develop, test, and replicate
                                                                                                      practices.’’ Id. Each grant would ‘‘either
                                              credit reduction of 2.4 percent in 2018.                                                                      innovative pro bono efforts.
                                                                                                      serve as a model for other legal services
                                              Molly E. Conway,                                        providers to follow or effectively                    C. Funding Opportunities
                                              Acting Assistant Secretary, Employment and              replicate a prior innovation. Id. The                 1. Project Grants
                                              Training Administration.                                Senate Appropriations Committee
                                              [FR Doc. 2018–25456 Filed 11–21–18; 8:45 am]            explained that these funds ‘‘will support                The goal of Pro Bono Innovation Fund
                                              BILLING CODE 4510–FW–P                                  innovative projects that promote and                  Project Grants is to leverage volunteers
                                                                                                      enhance pro bono initiatives throughout               to meet a critical, unmet and well-
                                                                                                      the Nation,’’ and the House                           defined client need. Consistent with the
                                                                                                      Appropriations Committee directed LSC                 key goals of the Pro Bono Innovation
                                              LEGAL SERVICES CORPORATION
                                                                                                      ‘‘to increase the involvement of private              Fund, applicants are encouraged to
                                              Request for Letters of Intent To Apply                  attorneys in the delivery of legal                    focus on engaging volunteers to increase
                                              for 2019 Pro Bono Innovation Fund                       services to [LSC-eligible] clients.’’                 free civil legal aid for low-income
                                              Grants                                                  Senate Report 114–239 at 123 (2016),                  Americans by proposing new, replicable
                                                                                                      House Report 113–448 at 85 (2014).                    ideas. Applicants are strongly
                                              AGENCY:   Legal Services Corporation.                                                                         encouraged to research prior successful
                                              ACTION:   Notice.                                          LSC sought these funds based on the                Pro Bono Innovation Fund projects and
                                                                                                      2012 recommendation of the LSC Pro                    Sustainability Grants to replicate, adapt,
                                              SUMMARY:   The Legal Services                           Bono Task Force. Since its inception,                 or create enhancements to prior
                                              Corporation (LSC) issues this Notice                    the Pro Bono Innovation Fund has                      effective pro bono projects. LSC will be
                                              describing the conditions for submitting                advanced LSC’s goal of increasing the                 particularly receptive to applications
                                              a Letters of Intent (LOI) to Apply for                  quantity and quality of legal services by             that propose to replicate projects LSC
                                              2019 Pro Bono Innovation Fund grants.                   funding projects that more efficiently                has previously funded with
                                              This notice and application information                 and effectively involve pro bono                      ‘‘Sustainability’’ Grants. Our
                                              are posted at www.lsc.gov/pbifgrants.                   volunteers in serving the critical unmet              Sustainability Grants have included:
                                              DATES: Letters of Intent must be                        legal needs of LSC-eligible clients. In                  • Community-based partnerships,
                                              submitted by Wednesday, January 23,                     2017, LSC built on these successes by                 like the Medical-Legal Partnership of
                                              2019 by 11:59 p.m. Eastern Time.                        creating three funding categories to                  Community Legal Aid, Inc. (MA) or the
                                              ADDRESSES: Letters of Intent must be                    better focus on innovations serving                   school-based clinic of Legal Aid of West
                                              submitted electronically through http://                unmet and well-defined client needs                   Virginia, Inc., that work with law firms
                                              lscgrants.lsc.gov.                                      (Project Grants), on building                         to provide legal services where clients
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                                              FOR FURTHER INFORMATION CONTACT: For                    comprehensive and effective pro bono                  are located;
                                              more information about current Pro                      programs through new applications of                     • Court-based partnerships, like those
                                              Bono Innovation Fund projects, please                   existing best practices (Transformation               at Legal Action of Wisconsin, Inc., and
                                              contact Mytrang Nguyen, Program                         Grants), and on providing continued                   Legal Services Law Line of Vermont,
                                              Counsel, (202) 295–1564 or nguyenm@                     development support for the most                      Inc., that use pro bono volunteers to
                                              lsc.gov. For general questions about the                promising innovations (Sustainability                 provide same-day, in-court
                                              Pro Bono Innovation Fund application                    Grants).                                              representation and legal assistance;


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Document Created: 2018-11-27 12:58:24
Document Modified: 2018-11-27 12:58:24
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 59418 

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