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###### Department of Labor

###### Employment and Training Administration

                    On October 31, 2004, 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 of the same date the certifications were transmitted to the Secretary of the Treasury. The letter and certifications are printed below.                

Dated: November 1, 2004.

Emily Stover DeRocco,

Assistant Secretary.

Secretary of Labor,

Washington, DC,

October 31, 2004.

The Honorable John W. Snow,

Secretary of the Treasury,

Washington, DC 20220.

Dear Secretary Snow: 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, 2004. 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,

Elaine L. Chao,

(Enclosures.)

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, 2004, 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, DC, on October 31, 2004.

Elaine L. Chao,

*Secretary of Labor.*

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, 2004: 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.

Signed at Washington, DC, on October 31, 2004.

Elaine L. Chao,

*Secretary of Labor.*

[FR Doc. 04-25782  Filed 11-19-04; 8:45 am]

BILLING CODE 4510-30-M