Section 2 Current Federal and State Law

• Library: Employer-Employee Law 2008

On an annual basis, the Secretary of Labor of the United States certifies to the Secretary of the Treasury of the United States which states’ laws meet the federal requirements for employers in the state to be allowed a “normal” and an “additional” credit against the tax imposed under I.R.C. § 3303.

In addition, the Secretary of Labor certifies to the Secretary of the Treasury, for payment to each state whose unemployment compensation law has been approved, amounts that have been determined to be necessary for the proper and efficient administration of the law. 42 U.S.C. § 502(a). The requirements that must be met for these certifications are contained in...