Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_3302
Timestamp: 2020-06-03 06:10:11
Document Index: 232162021

Matched Legal Cases: ['§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302', '§ 3302']

Internal Revenue Code, § 3302. Credits Against Tax
I.R.C. § 3302(a) Contributions To State Unemployment Funds
I.R.C. § 3302(a)(1) —
I.R.C. § 3302(a)(2) —
I.R.C. § 3302(a)(3) —
I.R.C. § 3302(a)(4) —
I.R.C. § 3302(a)(5) —
In the case of wages paid by the trustee of an estate under title 11 of the United States Code, if the failure to pay contributions on time was without fault by the trustee, paragraph (3) shall be applied by substituting “100 percent" for “90 percent”.
I.R.C. § 3302(b) Additional Credit —
I.R.C. § 3302(c) Limit On Total Credits
I.R.C. § 3302(c)(1) —
I.R.C. § 3302(c)(2) —
I.R.C. § 3302(c)(2)(A)
I.R.C. § 3302(c)(2)(A)(i) —
I.R.C. § 3302(c)(2)(A)(ii) —
I.R.C. § 3302(c)(2)(B) —
in the case of a taxable year beginning with the third or fourth consecutive January 1 as of the beginning of which there is a balance of such advances, by the amount determined by multiplying the wages paid by such taxpayer during such taxable year which are attributable to such State by the percentage (if any), multiplied by a fraction, the numerator of which is the State's average annual wage in covered employment for the calendar year in which the determination is made and the denominator of which is the wage base under this chapter, by which—
I.R.C. § 3302(c)(2)(B)(i) —
I.R.C. § 3302(c)(2)(B)(ii) —
I.R.C. § 3302(c)(2)(C) —
I.R.C. § 3302(c)(2)(C)(i) —
I.R.C. § 3302(c)(2)(C)(ii) —
I.R.C. § 3302(c)(3) —
I.R.C. § 3302(c)(3)(A) —
I.R.C. § 3302(c)(3)(B) —
then, in the case of a taxpayer subject to the unemployment compensation law of such State, the total credits (after applying subsections (a) and (b) and paragraphs (1) and (2) of this section) otherwise allowable under this section for a year during which such State or agency does not enter into or fulfill such an agreement shall be reduced by 7-1/2 percent of the tax imposed with respect to wages paid by such taxpayer during such year which are attributable to such State.
I.R.C. § 3302(d) Definitions And Special Rules Relating To Subsection (c)
I.R.C. § 3302(d)(1) Rate Of Tax Deemed To Be 6 Percent —
I.R.C. § 3302(d)(2) Wages Attributable To A Particular State —
I.R.C. § 3302(d)(3) Additional Taxes Inapplicable Where Advances Are Repaid Before November 10 Of Taxable Year —
I.R.C. § 3302(d)(4) Average Employer Contribution Rate —
I.R.C. § 3302(d)(4)(A) —
I.R.C. § 3302(d)(4)(B)
I.R.C. § 3302(d)(4)(B)(i) —
I.R.C. § 3302(d)(4)(B)(ii) —
I.R.C. § 3302(d)(5) 5-Year Benefit Cost Rate —
I.R.C. § 3302(d)(5)(A) —
I.R.C. § 3302(d)(5)(B) —
I.R.C. § 3302(d)(6) Rounding —
I.R.C. § 3302(d)(7) Determination And Certification Of Percentages —
I.R.C. § 3302(e) Successor Employer —
I.R.C. § 3302(e)(1) —
I.R.C. § 3302(e)(2) —
I.R.C. § 3302(f) Limitation On Credit Reduction
I.R.C. § 3302(f)(1) Limitation —
I.R.C. § 3302(f)(1)(A) —
I.R.C. § 3302(f)(1)(B) —
I.R.C. § 3302(f)(2) Requirements —
I.R.C. § 3302(f)(2)(A) —
no State action was taken during the 12-month period ending on September 30 of such taxable year (excluding any action required under State law as in effect prior to the date of the enactment of this subsection) which has resulted or will result in a reduction in such State's unemployment tax effort (as defined by the Secretary of Labor in regulations),
I.R.C. § 3302(f)(2)(B) —
I.R.C. § 3302(f)(2)(C) —
I.R.C. § 3302(f)(2)(D) —
the outstanding balance for such State of advances under title XII of the Social Security Act on September 30 of such taxable year was not greater than the outstanding balance for such State of such advances on September 30 of the third preceding taxable year.
I.R.C. § 3302(f)(3) Credit Reductions For Subsequent Years —
I.R.C. § 3302(f)(4) State Unemployment Tax Rate —
I.R.C. § 3302(f)(4)(A) —
I.R.C. § 3302(f)(4)(B) —
I.R.C. § 3302(f)(5) Benefit Cost Ratio —
I.R.C. § 3302(f)(5)(A) In General —
I.R.C. § 3302(f)(5)(A)(i) —
I.R.C. § 3302(f)(5)(A)(ii) —
I.R.C. § 3302(f)(5)(B) Reimbursable Benefits Not Taken Into Account —
I.R.C. § 3302(f)(5)(B)(i) —
I.R.C. § 3302(f)(5)(B)(ii) —
I.R.C. § 3302(f)(5)(C) Reimbursing Employer —
I.R.C. § 3302(f)(5)(D) Rounding —
I.R.C. § 3302(f)(6) Reports —
I.R.C. § 3302(f)(7) Definitions And Special Rules —
I.R.C. § 3302(f)(8) Partial Limitation
I.R.C. § 3302(f)(8)(A) —
I.R.C. § 3302(f)(8)(B) —
I.R.C. § 3302(f)(8)(C) —
I.R.C. § 3302(g) Credit Reduction Not To Apply When State Makes Certain Repayments
I.R.C. § 3302(g)(1) In General —
I.R.C. § 3302(g)(2) Requirements —
I.R.C. § 3302(g)(2)(A) —
I.R.C. § 3302(g)(2)(A)(i) —
I.R.C. § 3302(g)(2)(A)(ii) —
I.R.C. § 3302(g)(2)(B) —
I.R.C. § 3302(g)(2)(C) —
I.R.C. § 3302(g)(3) Definitions —
I.R.C. § 3302(g)(3)(A) Potential Additional Taxes —
I.R.C. § 3302(g)(3)(B) Treatment Of Certain Reductions —
I.R.C. § 3302(g)(4) Reports —
I.R.C. § 3302(h) Treatment Of Certified Professional Employer Organizations —
(Aug. 16, 1954, ch. 736, 68A Stat. 439 ; Sept. 13, 1960, Pub. L. 86-778, title V, 523(b), 74 Stat. 980; Mar. 24, 1961, Pub. L. 87-6, 14(b), 75 Stat. 16; Sept. 26, 1961, Pub. L. 87-321, 1(a), 75 Stat. 683; May 29, 1963, Pub. L. 88-31, 2(b), 77 Stat. 51; Nov. 7, 1963, Pub. L. 88-173, 1(a)-(c), 77 Stat. 305; Aug. 10, 1970, Pub. L. 91-373, title I, 142(a), (b), 84 Stat. 707; Jan. 3, 1975, Pub. L. 93-618, title II, 239(e), 88 Stat. 2025; June 30, 1975, Pub. L. 94-45, title I, 110(a), title III, 302, 89 Stat. 239, 243; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1903(a)(12), 1906(b)(13)(A), 90 Stat. 1808, 1834; Apr. 12, 1977, Pub. L. 95-19, title II, 201(a), 91 Stat. 43; Dec. 24, 1980, Pub. L. 96-589, 6(f), 94 Stat. 3409; Aug. 13, 1981, Pub. L. 97-35, title XXIV, 2406(a), 95 Stat. 876; Sept. 3, 1982, Pub. L. 97-248, title II, 271(c)(2), (3)(A), (B), 272(a), 273(a), 96 Stat. 555-557; Apr. 20, 1983, Pub. L. 98-21, title V, 512(a)(1), (b), 513(a)-(c), 97 Stat. 146, 147; Oct. 22, 1986, Pub. L. 99-514, title XVIII, 1884(1), (2), 100 Stat. 2919; Pub. L. 113-295, Div. A, title II, Sec. 221(a)(101), Div. B, title II, Sec. 206(c)(1), Dec. 19, 2014, 128 Stat. 4010; Pub. L. 115-141, Div. U, title IV, Sec. 401(b)(38), (39)(A), (B), Mar. 23, 2018, 132 Stat. 348.)
2018 - Subsec. (c)(2). Pub. L. 115-141, Div. U, Sec. 401(b)(38), amended par. (2) by striking the next to last sentence “The provisions of the preceding sentence shall not be applicable with respect to the taxable year beginning January 1, 1975, or any succeeding taxable year which begins before January 1, 1980; and, for purposes of such sentence, January 1, 1980, shall be deemed to be the first January 1 occurring after January 1, 1974, and consecutive taxable years in the period commencing January 1, 1980, shall be determined as if the taxable year which begins on January 1, 1980, were the taxable year immediately succeeding the taxable year which began on January 1, 1974.”
Subsec. (f)(2)(D). Pub. L. 115-141, Div. U, Sec. 401(b)(39)(A), amended subpar. (D) by striking “(or, for purposes of applying this subparagraph to taxable year 1983, September 30, 1981)”.
Subsec. (f)(2). Pub. L. 115-141, Div. U, Sec. 401(b)(39)(B), amended par. (2) by striking the last sentence “The requirements of subparagraphs (C) and (D) shall not apply to taxable years 1981 and 1982.”
2014 - Subsec. (f)(4). Pub. L. 113-295, Div. A, Sec. 221(a)(101)(A), amended par. (4) by substituting “subsection the” for “subsection—(A) In General.—The”, by striking subpar. (B), by redesignating clauses (i) and (ii) as subpar. (A) and (B), respectively. Before being struck, subpar. (B) read as follows:
“(B) Treatment Of Additional Tax Under This Chapter.—
“(i) Taxable Year 1983.—In the case of taxable year 1983, any additional tax imposed under this chapter with respect to any State by reason of subsection (c)(2) shall be treated as contributions paid into the State unemployment fund with respect to such taxable year.
“(ii) Taxable Year 1984.— In the case of taxable year 1984, any additional tax imposed under this chapter with respect to any State by reason of subsection (c)(2) shall (to the extent such additional tax is attributable to a credit reduction in excess of 0.6 of wages attributable to such State) be treated as contributions paid into the State unemployment fund with respect to such taxable year.”
Subsec. (f)(5)(D)-(E). Pub. L. 113-295, Div. A, Sec. 221(a)(101)(B), amended par. (5) by striking subpar. (D) and by redesignating subpar. (E) and subpar. (D). Before being struck, subpar. (D) read as follows:
“(D) Special Rules For Years Before 1985.—
“(i) Taxable Year 1983.—For purposes of determining whether a State meets the requirements of paragraph (2)(C) for taxable year 1983, only regular compensation (as defined in section 205 of the Federal-State Extended Unemployment Compensation Act of 1970) shall be taken into account for purposes of determining the benefit ratio for any preceding calendar year before 1982.
“(ii) Taxable Year 1984.—For purposes of determining whether a State meets the requirements of paragraph (2)(C) for taxable year 1984, only regular compensation (as so defined) shall be taken into account for purposes of determining the benefit ratio for any preceding calendar year before 1981.”
Subsec. (h). Pub. L. 113-295, Div. B, Sec. 206(c)(1), added subsec. (h).
1986--Subsec. (c)(2)(B). Pub. L. 99-514, 1884(1), substituted “denominator” for second reference to “determination”, and in cl. (i) inserted “percent” after “2.7” and struck out “percent” after “is to be made”.
Subsec. (f)(8)(A). Pub. L. 99-514, 1884(2), substituted “1986” for “1987”.
1983--Subsec. (c)(2)(B). Pub. L. 98-21, 513(c), inserted “,multiplied by a fraction, the numerator of which is the State's average annual wage in covered employment for the calendar year in which the determination is made and the determination of which is the wage base under this chapter,” in provisions preceding cl. (i).
Subsec. (c)(2)(B)(i). Pub. L. 98-21, 513(b), inserted “multiplied by a fraction, the numerator of which is the wage base under this chapter and the denominator of which is the estimated United States average annual wage in covered employment for the calendar year in which the determination is to be made” after “2.7”.
Subsec. (d)(4)(B). Pub. L. 98-21, 513(a), amended subpar. (B) generally, adding cl. (i), designating existing provisions as cl. (ii), and inserting reference to purposes of subsec. (c)(2)(C).
Subsec. (f)(1). Pub. L. 98-21, 512(b), struck out “beginning before January 1, 1988,” after “any taxable year”.
Subsec. (f)(8). Pub. L. 98-21, 512(a)(1), added par. (8).
1982--Subsec. (b). Pub. L. 97-248, 271(c)(2)(A), substituted “5.4 percent” for “2.7 percent”.
Subsec. (c)(2). Pub. L. 97-248, 273(a), inserted provision at end that subpar. (C) shall not apply with respect to any taxable year to which it would otherwise apply (but that subpar. (B) would apply to such taxable year) if the Secretary of Labor determines (on or before Nov. 10 of such taxable year) that the State meets the requirements of subsec. (f)(2)(B) of this section for such taxable year.
Subsec. (c)(2)(A). Pub. L. 97-248, 271(c)(3)(A), substituted “5 percent" for “10 percent” in two places.
Subsec. (c)(3). Pub. L. 97-248, 271(c)(3)(B), substituted “7-1/2 percent" for “15 percent” in provisions following subpar. (B).
Subsec. (d)(1). Pub. L. 97-248, 271(c)(2)(B), substituted “6 percent" for “3 percent” in par. heading and text.
Subsec. (g). Pub. L. 97-248, 272(a), added subsec. (g).
1981--Subsec. (f). Pub. L. 97-35 added subsec. (f).
1980--Subsec. (a)(5). Pub. L. 96-589 added par. (5).
1977--Subsec. (c)(2). Pub. L. 95-19 substituted “January 1, 1980” for “January 1, 1978” wherever appearing.
1976--Subsec. (a)(1). Pub. L. 94-455, 1903(a)(12)(A), struck out “(10-month period in the case of October 31, 1972)” after “ending on October 31 of such year”.
Subsec. (b). Pub. L. 94-455, 1903(a)(12)(B), struck out “(10-month period in the case of October 31, 1972)” after “ending on October 31, of such year” and substituted “12-month period” for “12 or 10-month period, as the case may be,”.
Subsec. (c)(2). Pub. L. 94-455, 1903(a)(12)(C)(i), (ii), redesignated par. (3) as (2), struck out “on or after the date of the enactment of the Employment Security Act of 1960” after “title XII of the Social Security Act”, and substituted “paragraph (1)” for “paragraphs (1) and (2). Former par. (2), which related to the computation of the reduction of the total credits allowable to a taxpayer with respect to advances made to the unemployment account, was struck out.
Subsec. (c)(3), (4). Pub. L. 94-455, 1903(a)(12)(C)(i), (iii), redesignated par. (4) as (3) and substituted “paragraphs (1) and (2)” for “paragraphs (1), (2), and (3)”. Former par. (3) redesignated (2).
Subsec. (d)(2). Pub. L. 94-455, 1906(b)(13)(A), struck out “or his delegate" after “Secretary”.
Subsec. (d)(3). Pub. L. 94-455, 1903(a)(12)(C)(iv), struck out “or (3)" after “Paragraph (2)”.
Subsec. (d)(4) to (6). Pub. L. 94-455, 1903(a)(12(C)(v), substituted “subsection (c)(2)” for “subsection (c)(3)”.
Subsec. (d)(7). Pub. L. 94-455, 1903(a)(12)(C)(vi), substituted “subsection (c)(2)(B) or (C) for “subsection (c)(3)(B) or (C)”.
Subsec. (d)(8). Pub. L. 94-455, 1903(a)(12)(D), struck out par. (8) which provided for a cross reference to section 104 of the Temporary Unemployment Compensation Act of 1958 relating to the reduction of total credits allowable under subsec. (c) of this section.
1975--Subsec. (c)(3). Pub. L. 94-45, 110(a), provided that par. (3) shall not be applicable with respect to the taxable year beginning Jan. 1, 1975, or any succeeding taxable year which begins before Jan. 1, 1978, and that, for the purposes of par. (3), Jan. 1, 1978, shall be deemed to be the first Jan. 1 occurring after Jan. 1, 1974, and consecutive taxable years in the period commencing Jan. 1, 1978, shall be determined as if the taxable year which begins Jan. 1, 1978, were the taxable year immediately succeeding the taxable year which began on Jan. 1, 1974.
Subsec. (c)(4). Pub. L. 94-45, 302, substituted “July 15, 1975” for “July 1, 1975”.
Pub. L. 93-618 added par. (4).
1970--Subsec. (a)(1). Pub. L. 91-373, 142(a), substituted “certified as provided in section 3304 for the 12-month period ending on October 31 of such year (10-month period in the case of October 31, 1972)” for “certified for the taxable year as provided in section 3304”.
Subsec. (b). Pub. L. 91-373, 142(b), changed the certification date from December 31 to October 31, with a provision for a 10-month period in the case of October 31, 1972, and provided for certification based on a 12-month period ending each October 31.
1963--Subsec. (c). Pub. L. 88-173, in cl. (2), substituted “on January 1, 1963 (and in the case of any succeeding taxable year beginning before January 1, 1968),” for “with the fourth consecutive January 1”, in subpar. (A), and “on or after January 1, 1968,” for “with a consecutive January 1”, in subpar. (B), and inserted paragraph following subpar. (B).
Subsec. (d)(1). Pub. L. 88-31 substituted “the rate provided by such section" for “3.1 percent (or, in the case of the tax imposed with respect to the calendar years 1962 and 1963, in lieu of 3.5 percent)”.
1961--Subsec. (d)(1). Pub. L. 87-6 provided for computation of the tax at the rate of 3 percent in lieu of 3.5 percent for calendar years 1962 and 1968.
Subsec. (e). Pub. L. 87-321 added subsec. (e).
1960--Subsec. (c). Pub. L. 86-778 restricted cl. (2) to advances made before the date of the enactment of the Employment Security Act of 1960, added cl. (3), and struck out provisions which related to the attributing of wages to a particular State, which provisions are now covered by subsec. (d)(2).
Subsec. (d). Pub. L. 86-778 added subsec. (d).
Amendments by Pub. L. No. 115-141, Div. U, Sec. 401(b)(38), (39)(A), (B), effective March 23, 2018.
Amendment by Pub. L. 113-295, Div. B, Sec. 206(c)(1), effective for wages for services performed on or after January 1 of the first calendar year beginning more than 12 months after the date of the enactment of this Act [Enacted: Dec. 19, 2014].
Pub. L. 113-295, Div. B, Sec. 206(g)(2) provided:
“(2) Certification Program.—The Secretary of the Treasury shall establish the certification program described in section 7705(b) of the Internal Revenue Code of 1986, as added by subsection (b), notlater than 6 months before the effective date determined under paragraph (1).”
Pub. L. 113-295, Div. B, Sec. 206(h) further provided:
“(h) No Infererence.—Nothing contained in this section or the amendmentns made by this section shall be construed to create any inference with respect to the determination of who is an employee or employer—
“(1) for Federal tax purposes (other than the purposes set forth in the amendments made by this section), or
“(2) for purposes of any other provision of law.”
Amendments by Pub. L. 113-295, Div. A, Sec. 221(a)(101), effective on the date of the enactment of this Act [Enacted: Dec. 19, 2014].
Section 512(a)(2) of Pub. L. 98-21 provided that: “The amendment made by paragraph (1) [amending this section] shall apply with respect to taxable year 1983 and taxable years thereafter.”
Section 513(d) of Pub. L. 98-21 provided that: “The amendments made by this section [amending this section] shall be effective for taxable year 1983 and taxable years thereafter.”
Amendment by section 271(c)(2), (3)(A), (B) of Pub. L. 97-248 applicable to remuneration paid after Dec. 31, 1984, see section 271(d)(2) of Pub. L. 97-248, as amended, set out as a note under section 3301 of this title.
Section 272(b) of Pub. L. 97-248 provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1982.”
Section 273(b) of Pub. L. 97-248 provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1982.”
Section 2406(b) of Pub. L. 97-35 provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1980.”
Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not to apply to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as a note under section 108 of this title.
TERMINATION DATE OF 1975 AMENDMENT
For termination date of amendment by Pub. L. 93-618, see section 285 of Pub. L. 93-618, as amended, set out as a Termination Date note preceding section 2271 of Title 19, Customs Duties.
Section 142(i) of Pub. L. 91-373 provided that: “The amendments made by this section [amending sections 3302, 3303, and 3304 of this title] shall apply with respect to the taxable year 1972 and taxable years thereafter.”
Section 1(d) of Pub. L. 88-173 provided that: “The amendments made by subsections (a), (b), and (c) of this section [amending this section] shall apply only with respect to taxable years beginning on or after January 1, 1963.”
Section 1(b) of Pub. L. 87-321 provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to the calendar year 1961 and each calendar year thereafter.”
Section 271(d)(3), (4), formerly 271(b)(3), of Pub. L. 97-248, as redesignated and amended by Pub. L. 98-601, 1(a), Oct. 30, 1984, 98 Stat. 3147; Pub. L. 99-514, 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
“(3) Transitional rule for certain employees.--
“(A) In general.--Notwithstanding section 3303 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954 ], in the case of taxable years beginning after December 31, 1984, and before January 1, 1989, a taxpayer shall be allowed the additional credit under section 3302(b) of such Code with respect to any employee covered by a qualified specific industry provision if the requirements of subparagraph (B) are met with respect to such employee.
“(B) Requirements.--The requirements of this subparagraph are met for any taxable year with respect to any employee covered by a specific industry provision if the amount of contributions required to be paid for the taxable year to the unemployment fund of the State with respect to such employee are not less than the product of the required rate multiplied by the wages paid by the employer during the taxable year.
“(C) Required rate.--For purposes of subparagraph (B), the required rate for any taxable year is the sum of--
“(D) Applicable percentage.--For purposes of subparagraph (C), the term ‘applicable percentage’ means--
“(E) Qualified specific industry provision.--For purposes of this paragraph, the term, ‘qualified specific industry provision’ means a provision contained in a State unemployment compensation law (as in effect on August 10, 1982)--
“(4) Transitional rule for certain small businesses.--
“(A) In general.--Notwithstanding section 3303 of the Internal Revenue Code of 1986, in the case of taxable years beginning after December 31, 1984, and before January 1, 1989, a taxpayer shall be allowed the additional credit under section 3302(b) of such Code with respect to any employee covered by a qualified small business provision if the requirements of subparagraph (B) are met with respect to such employee.
“(B) Requirements.--The requirements of this subparagraph are met for any taxable year with respect to any employee covered by a qualified small business provision if the amount of contributions required to be paid for the taxable year to the unemployment fund of the State with respect to such employee are not less than the product of the required rate multiplied by the wages paid by the employer during the taxable year.
“(D) Qualified small business provision.--For purposes of this paragraph, the term ‘qualified small business provision’ means a provision contained in a State unemployment compensation law (as in effect on the date of the enactment of this paragraph [Oct. 30, 1984]) which provides a maximum rate at which an employer is subject to contribution for wages paid during a calendar quarter if the total wages paid by such employer during such calendar quarter are less than $50,000.
“(E) Definition.--For purposes of this paragraph, the term ‘wages’ means the remuneration subject to contributions under the State unemployment compensation law, except that for purposes of subparagraph (D) the amount of total wages paid by an employer shall be determined without regard to any limitation on the amount subject to contribution.”
[Section 1(b) of Pub. L. 98-601 provided that: “The amendment made by subsection (a) [amending section 271(d) of Pub. L. 97-248, set out above] shall apply to remuneration paid after December 31, 1984."]
EXTENSION OF PERIOD FOR REPAYMENT OF FEDERAL LOANS TO SATE UNEMPLOYMENT FUNDS
Section 304 of Pub. L. 102-318 provided the following extension:
“(1) by substituting “third” for “second” in subparagraph (A)(i),
“(2) by substituting “fourth or fifth” for “third or fourth” in subparagraph (B), and
“(3) by substituting “sixth” for “fifth” in subparagraph (C).
Section 201(b) of Pub. L. 95-19 provided that extension under section 201(a) of Pub. L. 95-19 (amending this section) from Jan. 1, 1978, to Jan. 1, 1980, not to apply to any State unless the Secretary of Labor finds that such State meets the requirement of section 110(b) of Emergency Compensation and Special Unemployment Assistance Extension Act of 1975.
FISCAL SOUNDNESS OF STATE UNEMPLOYMENT ACCOUNT IN UNEMPLOYMENT TRUST FUND; UNPAID LOANS TO STATES; FINDINGS OF SECRETARY OF LABOR CONCERNING STEPS TAKEN BY STATES AS PREREQUISITE TO 1975-1977 SUSPENSION OF AUTOMATIC INCREASES IN FEDERAL UNEMPLOYMENT TAX
Section 110(b) of Pub. L. 94-45 provided that:
“(1) The amendment made by subsection (a) [amending this section] shall not be applicable in the case of any State unless the Secretary of Labor finds that such State has studied and taken appropriate action with respect to the financing of its unemployment programs so as substantially to accomplish the purpose of restoring the fiscal soundness of the State's unemployment account in the Unemployment Trust Fund and permitting the repayment within a reasonable time of any advances made to such account under title XII of the Social Security Act [section 1321 et seq. of Title 42, The Public Health and Welfare]. For purposes of the preceding sentence, appropriate action with respect to the financing of a State's unemployment programs means an increase in the State's unemployment tax rate, an increase in the State's unemployment tax base, a change in the experience rating formulas, or a combination thereof.