Summary of Federal Laws

 

Tax

 

Tax Issues Related to Employment                                          

Compliance Partners

Director of Payroll

 

The Federal Unemployment Tax Act (FUTA)

 

I.R.C. § 3301 et seq.; 26 C.F.R. § 31.3301-1 et seq.

 

Sets up a provision for unemployment compensation taxes to be paid through the states.  Seminaries are exempt from the FUTA requirements.  Exempted from coverage are the services of regularly enrolled students who are employed by the institutions they attend, the services of certain students in cooperative work-study programs, and the services of certain student nurses and medical interns.

 

Unemployment Compensation--Eligibility; Final Rule , 72 Fed. Reg. 1889 January 16, 2007.

The Department of Labor (Department) final rule implements the requirements of the Social Security Act (SSA) and the Federal Unemployment Tax Act (FUTA) that limit a state's payment of unemployment compensation (UC) only to individuals who are able and available (A&A) for work. This rule applys to all state UC laws and programs. The rule is effective Feb. 15, 2007



Resources
History of Program
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Updated on 03/04/2009 PK

fixed links and added compliance partner 3/18/09 mlo (added final rule)
compliance links updated 6/4/09 rab

 

 

 

 

 

 

 

 

 

 

 

 

 

 

updated aug. 8, 2005 to add 70 FR 42474