[Federal Register Volume 79, Number 220 (Friday, November 14, 2014)]
[Notices]
[Pages 68302-68303]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-26958]


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LABOR DEPARTMENT

Employment and Training Administration


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

AGENCY: Employment and Training Administration.

ACTION: Notice.

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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


[[Page 68303]]


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:

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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
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    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:

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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
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    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

[FR Doc. 2014-26958 Filed 11-13-14; 8:45 am]
BILLING CODE 4510-30-P