2014-26958. Federal-State Unemployment Compensation Program: Certifications for 2014 Under the Federal Unemployment Tax Act

AGENCY:

Employment and Training Administration.

ACTION:

Notice.

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, 2014.

Portia Wu,

Assistant Secretary, Employment and Training Administration.

October 31, 2014

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, 2014. One is required with respect to the normal federal unemployment tax credit by Section 3304 of the Internal Revenue Code of 1986 (IRC), and the other 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, 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, 2014, 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 Hampshire
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, 2014.

THOMAS E. PEREZ

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, 2014:

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 Hampshire
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, 2014.

THOMAS E. PEREZ