[Code of Federal Regulations]
[Title 20, Volume 3]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 20CFR601.2]

[Page 15-16]
 
                      TITLE 20--EMPLOYEES' BENEFITS
 
 CHAPTER V--EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR
 
PART 601--ADMINISTRATIVE PROCEDURE--Table of Contents
 
 Subpart A--Approval, Certification and Findings With Respect to State 
  Laws and Plans of Operation for Normal and Additional Tax Credit and 
                             Grant Purposes
 
Sec. 601.2  Approval of State unemployment compensation laws.

    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

[[Page 16]]

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]