[Federal Register Volume 71, Number 95 (Wednesday, May 17, 2006)]
[Notices]
[Pages 28713-28714]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-7508]


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DEPARTMENT OF LABOR

Employment and Training Administration


Federal-State Unemployment Compensation Program: Certifications 
for 2005 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, May 5, 2006.
Emily Stover DeRocco,
Assistant Secretary of Labor, Employment and Training Administration.
November 21, 2005.
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, 2005. 
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

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, 2005, in regard to the unemployment 
compensation laws of those states which heretofore have been approved 
under the Federal Unemployment Tax Act:

Alabama                           Idaho
Alaska                            Illinois
Arizona                           Indiana
Arkansas                          Iowa
California                        Kansas
Colorado                          Kentucky
Connecticut                       Louisiana
Delaware                          Maine
District of Columbia              Maryland
Florida                           Massachusetts
Georgia                           Michigan
Hawaii                            Minnesota
Mississippi                       Puerto Rico
Missouri                          Rhode Island
Montana                           South Carolina
Nebraska                          South Dakota
Nevada                            Tennessee
New Hampshire                     Texas
New Jersey                        Utah
New Mexico                        Vermont
New York                          Virginia
North Carolina                    Virgin Islands
North Dakota                      Washington
Ohio West                         Virginia
Oklahoma                          Wisconsin
Oregon                            Wyoming
Pennsylvania
 


[[Page 28714]]

    This certification is for the maximum normal credit allowable under 
Section 3302(a) of the Code.

Elaine L. Chao,
Secretary of Labor.

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, 2005:

Alabama                           Idaho
Alaska                            Illinois
Arizona                           Indiana
Arkansas                          Iowa
California                        Kansas
Colorado                          Kentucky
Connecticut                       Louisiana
Delaware                          Maine
District of Columbia              Maryland
Florida                           Massachusetts
Georgia                           Michigan
Hawaii                            Minnesota
Mississippi                       Puerto Rico
Missouri                          Rhode Island
Montana                           South Carolina
Nebraska                          South Dakota
Nevada                            Tennessee
New Hampshire                     Texas
New Jersey                        Utah
New Mexico                        Vermont
New York                          Virginia
North Carolina                    Virgin Islands
North Dakota                      Washington
Ohio                              West Virginia
Oklahoma                          Wisconsin
Oregon                            Wyoming
Pennsylvania
 

    This certification is for the maximum additional credit allowable 
under Section 3302(b) of the Code.

Elaine L. Chao,
Secretary of Labor.
 [FR Doc. E6-7508 Filed 5-16-06; 8:45 am]
BILLING CODE 4510-30-P