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 Labor Department Employment and Training Administration
 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
LouisianaAlaska
MaineArizona
MarylandArkansas
MassachusettsCalifornia
MichiganColorado
MinnesotaConnecticut
MississippiDelaware
MissouriDistrict of Columbia
MontanaFlorida
NebraskaGeorgia
NevadaHawaii
New HampshireIdaho
New JerseyIllinois
New MexicoIndiana
New YorkIowa
North CarolinaKansas
North DakotaKentucky
OhioOklahoma
UtahOregon
VermontPennsylvania
VirginiaPuerto Rico
Virgin IslandsRhode Island
WashingtonSouth Carolina
West VirginiaSouth Dakota
WisconsinTennessee
WyomingTexas
 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
LouisianaAlaska
MaineArizona
MarylandArkansas
MassachusettsCalifornia
MichiganColorado
MinnesotaConnecticut
MississippiDelaware
MissouriDistrict of Columbia
MontanaFlorida
NebraskaGeorgia
NevadaHawaii
New HampshireIdaho
New JerseyIllinois
New MexicoIndiana
New YorkIowa
North CarolinaKansas
North DakotaKentucky
OhioOklahoma
UtahOregon
VermontPennsylvania
VirginiaPuerto Rico
Virgin IslandsRhode Island
WashingtonSouth Carolina
West VirginiaSouth Dakota
WisconsinTennessee
WyomingTexas
 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