Notice2025-23405
Federal-State Unemployment Compensation Program: Certifications for 2025 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
December 19, 2025
Issuing agencies
Labor DepartmentEmployment and Training Administration
Abstract
The 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 90 Issue 242 (Friday, December 19, 2025)</title>
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[Federal Register Volume 90, Number 242 (Friday, December 19, 2025)]
[Notices]
[Pages 59588-59589]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-23405]
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DEPARTMENT OF LABOR
Employment and Training Administration
Federal-State Unemployment Compensation Program: Certifications
for 2025 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, 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, 2025.
Susan Frazier,
Acting Assistant Secretary for Employment and Training, Labor.
The Honorable Scott Bessent
Secretary of the Treasury
Department of the Treasury
1500 Pennsylvania Avenue NW
Washington, DC 20220
Dear Secretary Bessent:
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, 2025. One
certification 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 certification is required with respect
to the additional tax credit by Section 3303 of the IRC. Both
certifications list all states.
Sincerely,
Lori Chavez-DeRemer
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, 2025, 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
[[Page 59589]]
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, DC, on October 31, 2025.
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Lori Chavez-DeRemer
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, 2025:
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) of the Code, subject to the
limitations of Section 3302(c) of the Code.
Signed at Washington, DC, on October 31, 2025.
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Lori Chavez-DeRemer
[FR Doc. 2025-23405 Filed 12-18-25; 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.