Content Last Revised: 3/1/58 ---DISCLAIMER---

CFR	Code of Federal Regulations Pertaining to ETA

Title 20

Employees' Benefits

Chapter V

Employment and Training Administration, Department of Labor

Part 601

Administrative Procedure

Subpart A

Approval, Certification and Findings With Respect to State Laws and Plans of Operation for Normal and Additional Tax Credit and Grant Purposes

• Section Number: 601.4
• Section Name: Certification for tax credit.

    (a) Within 30 days after submittal of a State unemployment 

compensation law for such purpose, the Secretary certifies to the State 

agency, in accordance with the provisions of section 3303(b)(3) of the 

Internal Revenue Code of 1954, his findings regarding reduced rates of 

contributions allowable under such law. On December 31 of each taxable 

year the Secretary certifies to the Secretary of the Treasury the law of 

each State, certified with respect to such year under section 3304 of 

the Internal Revenue Code of 1954 (see Sec. 601.2), which he finds 

allows reduced rates with respect to such taxable year only in 

accordance with the provisions of section 3303(a) of the Internal 

Revenue Code of 1954.

    (b) With regard to certification for payment, see Sec. 601.6.