Notice2024-26536
Federal-State Unemployment Compensation Program: Certifications for 2024 Under the Federal Unemployment Tax Act
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
November 14, 2024
Issuing agencies
Labor DepartmentEmployment and Training Administration
Abstract
The Acting Secretary of Labor signed the annual certifications under the Federal Unemployment Tax Act, 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.
Full Text
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<title>Federal Register, Volume 89 Issue 220 (Thursday, November 14, 2024)</title>
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[Federal Register Volume 89, Number 220 (Thursday, November 14, 2024)]
[Notices]
[Pages 90053-90054]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-26536]
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DEPARTMENT OF LABOR
Employment and Training Administration
Federal-State Unemployment Compensation Program: Certifications
for 2024 Under the Federal Unemployment Tax Act
AGENCY: Employment and Training Administration.
ACTION: Notice.
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SUMMARY: The Acting Secretary of Labor signed the annual certifications
under the Federal Unemployment Tax Act, 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, 2024.
Jos[eacute] Javier Rodr[iacute]guez,
Assistant Secretary for Employment and Training.
The Honorable Janet L. Yellen
Secretary of the Treasury
Department of the Treasury
1500 Pennsylvania Avenue NW
Washington, DC 20220
Dear Secretary Yellen:
Enclosed are an original and a copy of two separate certifications
regarding unemployment compensation laws pursuant to the Federal
Unemployment Tax Act, for the 12-month period ending on October 31,
2024. One certification is with respect to the federal unemployment tax
credit under Section 3304 of the Internal Revenue Code of 1986 (IRC),
and the other certification is with respect to the ``additional'' tax
credit under Section 3303 of the IRC. Both certifications list all 53
states.
Sincerely,
Julie A. Su,
Acting Secretary of Labor.
Enclosures
[[Page 90054]]
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, 2024, 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 credit allowable under
Section 3302(a) of the Code.
Signed at Washington, DC, on October 31, 2024.
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Julie A. Su
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, 2024:
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 additional credit allowable
under Section 3302(b) subject to the limitations of Section 3302(c) of
the Code.
Signed at Washington, DC, on October 31, 2024.
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Julie A. Su
[FR Doc. 2024-26536 Filed 11-13-24; 8:45 am]
BILLING CODE 4510-FW-P
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This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.