[Federal Register Volume 84, Number 215 (Wednesday, November 6, 2019)]
[Notices]
[Pages 59841-59842]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-24216]



[[Page 59841]]

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DEPARTMENT OF LABOR

Employment and Training Administration


Federal-State Unemployment Compensation Program: Certifications 
for 2019 Under the Federal Unemployment Tax Act

AGENCY: Employment and Training Administration, Labor

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, 2019.
John Pallasch,
Assistant Secretary for Employment and Training.

The Honorable Steven T. Mnuchin
Secretary of the Treasury
Department of the Treasury
1500 Pennsylvania Avenue, NW
Washington, DC 20220

Dear Secretary Mnuchin:

Transmitted herewith are an original and one copy of two separate 
certifications regarding unemployment compensation laws, for the 12-
month period ending on October 31, 2019. One certification is required 
with respect to the ``normal'' federal unemployment tax credit under 
Section 3304 of the Internal Revenue Code of 1986 (IRC), and the other 
certification is required with respect to the ``additional'' tax credit 
pursuant to Section 3303 of the IRC. Both certifications list all 50 
states as well as the District of Columbia, Puerto Rico, and the Virgin 
Islands.

Sincerely,

EUGENE SCALIA

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, 2019, 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
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
Washington
West Virginia
Wisconsin
Wyoming

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

    Signed at Washington, D.C., on October 31, 2019.

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EUGENE SCALIA

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, 2019:

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

[[Page 59842]]

Vermont
Virginia
Virgin Islands
Washington
West Virginia
Wisconsin
Wyoming

    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, D.C., on October 31, 2019.

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EUGENE SCALIA

[FR Doc. 2019-24216 Filed 11-5-19; 8:45 am]
 BILLING CODE 4510-FW-P