States may at their option submit their unemployment compensation
laws for approval (section 3304(a) of the Internal Revenue Code of
1954).
(a) Submission. The States submit to the Regional Administrator,
Employment and Training Administration (RAETA) two copies of the State
unemployment compensation law properly certified by an authorized State
official to be true and complete, together with a written request for
approval.
(b) Review of State law. The RAETA reviews the State law and
forwards one copy to the central office of the Employment and Training
Administration with his comments. The central office reviews the RAETA's
comments and analyzes the State law from the standpoint of the
requirements of section 3304(a) of the Internal Revenue Code of 1954.
(c) Approval. The Secretary of Labor determines whether the State
law contains the provisions required by section 3304(a) of the Internal
Revenue Code of 1954. If the State law is approved, the Secretary
notifies the Governor of the State within 30 days of the submission of
such law.
(d) Certification. On December 31 of each taxable year the Secretary
of
Labor certifies, for the purposes of normal tax credit (section
3302(a)(1) of the Internal Revenue Code of 1954), to the Secretary of
the Treasury each State the law of which he has previously approved.
(See also Sec. 601.5.)
(Approved by the Office of Management and Budget under control number
1205-0222)
[15 FR 5886, Aug. 31, 1950; 23 FR 1267, Mar. 1, 1958, as amended at 49
FR 18295, Apr. 30, 1984; 50 FR 51241, Dec. 16, 1985]
