Federal Register / Vol. 62, No. 215 / Thursday, November 6, 1997 / Notices 60103

DEPARTMENT OF LABOR

Office of the Secretary

Senior Executive Service; Appointment

of a Member to the Performance

Review Board

Title 5 U.S.C. 4314(c)(4) provides that

Notice of the appointment of an

individual to serve as a member of the

Performance Review Board of the Senior

Executive Service shall be published in

the Federal Register.

The following individuals are hereby

appointed to a three-year term on the

Department’s Performance Review

Board: David C. Zeigler.

FOR FURTHER INFORMATION CONTACT: Mr.

Larry K. Goodwin, Director of Human

Resources, Room C5526, U.S.

Department of Labor, Frances Perkins

Building, 200 Constitution Avenue,

N.W., Washington, D.C. 20210,

telephone: (202) 219–6551.

Signed at Washington, D.C., this 31st day

of October, 1997.

Alexis M. Herman,

Secretary of Labor.

[FR Doc. 97–29369 Filed 11–5–97; 8:45 am]

BILLING CODE 4510–33–M

DEPARTMENT OF LABOR

Employment and Training

Administration

Federal-State Unemployment

Compensation Program: Certifications

Under the Federal Unemployment Tax

Act of 1997

On October 31, 1997, 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 for 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 3, 1997.

Raymond J. Uhalde,

Acting Assistant Secretary of Labor.

U.S. Department of Labor

Secretary of Labor

Washington, D.C.

October 31, 1997.

The Honorable Robert E. Rubin,

Secretary of the Treasury, Washington, D.C.

20220

Dear Secretary Rubin: 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, 1997.

One is required with respect to normal

Federal unemployment tax credit by Section

3304 of the Internal Revenue Code of 1986

(IRC), and the other is required with respect

to additional tax credit by Section 3303 of the

Code. Both certifications list all jurisdictions

except the State of Washington. Washington

is omitted from both certifications because

we have not yet exhausted the administrative

process regarding issues arising in that State

under the requirements of Section 3304(a) of

the IRC. These omissions, therefore, do not

constitute final denials of certification. If

these issues are resolved satisfactorily, I will

forward to you the certifications with respect

to Washington.

Sincerely,

Alexis M. Herman,

Enclosures

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, 1997:

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

West Virginia

Wisconsin

Wyoming

This certification is for the maximum

additional credit allowable under

Section 3302(b) of the Code.

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

1997.

Alexis M. Herman,

Secretary of Labor.

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 of the

Internal Revenue Code of 1986

In accordance with the provisions of

Section 3304(c) of the International

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, 1997, 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
60104 Federal Register / Vol. 62, No. 215 / Thursday, November 6, 1997 / Notices

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

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,

1997.

Alexis M. Herman,

Secretary of Labor.

[FR Doc. 97–29371 Filed 11–5–97; 8:45 am]

BILLING CODE 4510–30–M

DEPARTMENT OF LABOR

Employment and Training

Administration

Federal-State Unemployment

Compensation Program:

Unemployment Insurance Program

Letters Interpreting Federal

Unemployment Insurance Law

The Employment and Training

Administration interprets Federal law

requirements pertaining to

unemployment compensation (UC) as

part of its role in the administration of

the Federal-State UC program. These

interpretations are issued in

Unemployment Insurance Program

Letters (UIPLs) to the State Employment

Security Agencies. The UIPLs described

below are published in the Federal

Register in order to inform the public.

UIPL 41–97

UIPL 40–79, dated August 3, 1979, set

forth the Department of Labor’s position

on whether Head Start agencies are

‘‘educational institutions’’ for purposes

of the ‘‘between and within terms

denial’’ provisions of Section

3304(a)(6)(A) of the Federal

Unemployment Tax Act (FUTA). This

section of FUTA has been amended

since that time. As such, questions have

been raised as to whether the treatment

of Head Start services has changed as a

result of the amendments. UIPL 41–97

reiterates the Department’s position

regarding Head Start agencies and

provides specific discussion of the

application of the between and within

terms denial to Head Start program

personnel.

UIPL 44–97

The Balanced Budget Act of 1997

(BBA) and the Taxpayer Relief Act of

1997 (TPRA), both enacted on August 6,

1997, made several changes affecting the

UC program. UIPL 44–97 provides

information on the amendments made

by the BBA and the TPRA. This UIPL

also discusses whether States are

required to amend their UC laws

regarding disclosure of UC information,

Reed Act transfers, and levy on

payments of UC as a result of the

amendments to these Acts.

Dated: October 31, 1997.

Raymond J. Uhalde,

Acting Assistant Secretary of Labor.

U.S. Department of Labor, Employment and

Training Administration, Washington,

D.C. 20210

Classification: UI

Correspondence Symbol: TEUL

Date: 09/30/97

Rescissions: None

Expiration Date: Continuing

Directive: Unemployment Insurance Program

Letter No. 41–97

To: All State Employment Security Agencies

From: Grace A. Kilbane, Director,

Unemployment Insurance Service

Subject: Application of Between and Within

Terms Denial to Head Start Program

Personnel

1. Purpose. To clarify the application of the

between and within terms denial provisions

of Section 3304(a)(6)(A) of the Federal

Unemployment Tax Act (FUTA) to Head

Start program personnel.

2. References. Section 3304(a)(6)(A),

FUTA; P.L. 94–566; P.L. 95–19, Draft

Language and Commentary to Implement the

Unemployment Compensation Amendments

of 1976—P.L. 94–566 and Supplement 4,

1976 Draft Legislation, dated August 26,

1977; Unemployment Insurance Program

Letter (UIPL) No. 40–79, dated August 3,

1979; UIPL No. 41–83, dated September 13,

1983; UIPL No. 30–85, dated July 12, 1985;

UIPL No. 15–92, dated January 27, 1992; and

UIPL No. 43–93, dated September 13, 1993.

3. Background. UIPL No. 40–79 set forth

the Department’s position on whether Head

Start agencies are ‘‘educational institutions’’

for purposes of the ‘‘between and within

terms denial’’ provisions required and/or

allowed by Section 3304(a)(6)(A), FUTA.

Subsequent amendments to the ‘‘between

and within terms denial’’ provisions have

raised questions about whether the treatment

of Head Start services has changed. This

UIPL reiterates the Department’s position and

provides specific discussion of the

amendments made following the issuance of

UIPL 40–79.

4. Discussion. Section 3304(a)(6)(A),

FUTA, requires, as a condition for employers

in a State to receive credit against the Federal

unemployment tax, that the State law

provide that unemployment compensation

(UC) be payable based on services to which

Section 3309(a)(1), FUTA, applies, in the

same amount, on the same terms, and subject

to the same conditions as UC payable on the

basis of other service subject to State law.

The major mandates of this Section are: (1)

coverage of services performed for State and

local governments and their instrumentalities

and nonprofit organizations as defined under

Section 3309(a)(1), FUTA; (2) equal treatment

in the payment of UC to employees of such

entities; and (3) denial of UC based on certain

educational services performed for such

entities between and within academic terms.

These conditions are required for employers

in a State to receive credit against the Federal

unemployment tax. UIPL No. 43–93

describes the optional and required denial

provisions in clauses (i) through (vi) of

Section 3304(a)(6)(A), FUTA. The six clauses

are described below:

• Clause (i) requires, unless the specified

conditions are met, the denial between two

successive academic years or terms based on

instructional, research, and principal

administrative services performed for an

educational institution.

• Clause (ii) permits, under specified

conditions, the between years or terms denial

based on all other (i.e., ‘‘nonprofessional’’)

services performed for an educational

institution, and retroactive payment based on

those services, if no work is available in the

second term, and the individuals have

otherwise met the eligibility requirements.

• Clause (iii) requires the within terms

denial of benefits during an established and

customary vacation period or holiday recess

based on all services performed for an

educational institution.

• Clause (iv) requires the between and

within terms denial of benefits based on all

services performed in an educational

institution while in the employ of an

educational service agency (ESA).

• Clause (v) permits the State to

implement the denial provisions of (i)

through (iv) for services performed by

governmental entities or nonprofit

organizations if such services are provided to

or on behalf of an educational institution.

• Clause (vi) permits the State to make the

between and within terms denial provisions

of clauses (iii) and (iv) optional based on the

‘‘nonprofessional’’ services described in

clause (ii).

5. Interpretation and Application. The

between and within terms denial provisions

apply only to services performed (1) for an

educational institution, (2) in an educational