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Emergency UI grants and reporting under Families First
Summary ETA gave states reporting instructions for emergency unemployment administration grants under the Families First Coronavirus Response Act. It explained a CARES Act amendment to the grant application requirement and answered implementation questions. The grants and related reporting arose from temporary pandemic relief laws.
Document
Federal guidance
Agency
U.S. Department of Labor, Employment and Training Administration (ETA)
Document number
UIPL No. 13-20, Change 1
Date issued
May 4, 2020
Status
Active
ETA’s listing marks this change Active, and its PDF prints “Rescissions: None” and “Expiration Date: Continuing.” It concerns temporary emergency grants and reporting.
Status last verified October 24, 2026
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About this page: The full text below is the official document from U.S. Department of Labor, Employment and Training Administration (ETA). Ezel adds the plain-English summary and tracks the document's status. The official source linked on this page is authoritative for any reliance.
CLASSIFICATION
EMPLOYMENT AND TRAINING ADMINISTRATION Unemployment Insurance
ADVISORY SYSTEM CORRESPONDENCE SYMBOL
U.S. DEPARTMENT OF LABOR OUI/DL
Washington, D.C. 20210 DATE
5/04/2020
ADVISORY: UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. 13-20,
Change 1
TO: STATE WORKFORCE AGENCIES
FROM: JOHN PALLASCH
Assistant Secretary
SUBJECT: Families First Coronavirus Response Act, Division D Emergency
Unemployment Insurance Stabilization and Access Act of 2020 (EUISAA) –
Reporting Instructions, Modification to Emergency Administrative Grants
Application Requirement, and Questions and Answers
1. Purpose. This Unemployment Insurance Program Letter (UIPL) provides states with
reporting instructions for provisions contained in the Families First Coronavirus Response
Act, Public Law (Pub. L.) 116-127, Division D, EUISAA, and informs states of an
amendment of section 903(h)(2)(B) of the Social Security Act (SSA) (42 U.S.C.
§1103(h)(2)(B)), as enacted by EUISAA, by the Coronavirus Aid, Relief, and Economic
Security (CARES) Act, Pub. L. 116-136, enacted March 27, 2020. The attachment to the
UIPL also provides a set of related Questions and Answers.
2. Action Requested. The Department of Labor’s (Department) Employment and Training
Administration (ETA) requests State Workforce Administrators to provide the information
contained in this UIPL to appropriate program and other staff in state workforce systems to
assist in the implementation of the unemployment insurance (UI)-related provisions that
respond to the economic effects of the Coronavirus Disease 2019 (COVID-19).
3. Summary and Background.
a. Summary – UIPL No. 13-20, Families First Coronavirus Response Act, Division D
Emergency Unemployment Insurance Stabilization and Access Act of 2020, issued on
March 22, 2020, provides guidance to states regarding EUISAA.
On March 27, 2020, the President signed into law the CARES Act, which provides states
with additional flexibility in meeting the unemployment compensation (UC) application
requirements to receive Allotment I of the emergency administrative grants. This Change
1 provides instructions on the applicable state reporting requirements for the emergency
RESCISSIONS EXPIRATION DATE
None Continuing
administrative grants, describes modifications made by the CARES Act, and provides
Questions and Answers.
b. Background – EUISAA provides: 1) emergency administrative grants to states; 2)
emergency flexibilities to states related to temporarily modifying certain aspects of their
unemployment compensation (UC) laws; 3) a short-term waiver of Title XII interest
payments due and interest accrual on Title XII advances to states; and 4) full federal
funding, under certain circumstances, of extended benefits (EB) paid through December
31, 2020.
4. Details
a. Reporting Instructions. Reporting instructions for states receiving one or both
allotments of the emergency administrative grants under section 4102(a) of EUISAA and
states eligible for full federal funding of EB under Section 4105 of EUISAA are as
follows:
i. Emergency Grants. EUISAA provides for emergency administrative transfers to all
states totaling $1,000,000,000 for administration of the UI program.
A. ETA 2112 (OMB 1205-0154): Upon certification and receipt of each of the
transfers, each state must report the deposit of the emergency grant funds on line
15, column C and column E. Every withdrawal of emergency grant funds from
the unemployment trust fund must be reported on line 44, column C and column
E.
B. ETA 8403 (OMB 1205-0154): States must include emergency administrative
grant transactions into and out of the Unemployment Trust Fund on the ETA8403
Summary of Financial Transaction – Title IX Funds reports.
ii. 100 percent Federal Funding for EB: For each state receiving both allotments of the
emergency administrative grants and also meeting the triggers for EB, the federal
government will, in most cases, pay 100 percent of the state’s EB benefit costs from
March 18, 2020 through December 31, 2020.
A. ETA 2112 (OMB 1205-0154): States must report the total amounts drawn from
the Extended Unemployment Compensation Account (EUCA) for payments of
EB on line 22, column C and column E, and amounts disbursed for such benefits
on line 38, column C and column F (pertaining to the federal share of EB). The
dollar amount reported on line 22, column C and column E must be included in
the intra account transfer amount reported on line 44, column C and column E and
line 16, column F.
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b. Modifications from the CARES Act
i. Emergency Flexibility. Section 3603 of the CARES Act amends Section
903(h)(2)(B), SSA (42 U.S.C. §1103(h)(2)(B)), as enacted by Section 4102 of
EUISAA. This amendment modifies one of the requirements that states must meet to
be eligible to receive Allotment I of the emergency administrative grants. The
amended provision, with the new text added by the CARES Act in bold, now reads:
“The State ensures that applications for unemployment
compensation, and assistance with the application process, are
accessible, to the extent practicable in at least two of the
following: in-person, by phone, or online.” (emphasis added).
States are reminded that the two other requirements described in the SSA at 42 U.S.C.
§1103(h)(2) must also be met to receive the first of the two allotments, with each
comprising 50 percent of the state’s available administrative grant funds. These other
requirements include: (1) that the state requires employers to provide notification of
the availability of UC to employees at the time of separation from employment; and
(2) that the state notifies applicants when an application is received and is being
processed and, if the state cannot process an application, the state provides
information to the applicant on why and what steps the applicant can take to ensure
the successful processing of the application.
States should refer to UIPL No. 13-20 for additional context on these requirements,
along with instructions for states to submit an application for these funds.
ii. Assistance and Guidance for Short-Time Compensation (STC). Section 2111 of
the CARES Act repeals Section 4104 of EUISAA. The CARES Act provision
requires that the Department assist states in establishing, qualifying, and
implementing STC programs by providing model legislative language, providing
technical assistance and guidance, and establishing reporting requirements.
c. Questions and Answers. The Department hosted a webinar with states on March 25,
2020, regarding the provisions of EUISAA. A recording is available under the “Events”
section on the Unemployment Insurance Community of Practice webpage on
WorkforceGPS (https://ui.workforcegps.org/). Attachment I contains answers to certain
questions received during the webinar and through the Department’s designated e-mail
address for all COVID-19 related inquiries ([email protected]).
5. Inquiries. We encourage states to contact the Department for technical assistance. Please
direct inquiries to [email protected], with a copy to the appropriate Regional Office.
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6. References.
• Coronavirus Aid, Relief, and Economic Security (CARES) Act (Pub. L. 116-136),
including Title II, Subtitle A Relief for Workers Affected by Coronavirus Act;
• Families First Coronavirus Response Act (Pub. L. 116-127), including Division D
Emergency Unemployment Insurance Stabilization and Access Act of 2020 (EUISAA);
• Sections 3304 and 3309, Federal Unemployment Tax Act (FUTA) (26 U.S.C. §§3304 and
3309);
• Section 903, SSA (42 U.S.C. §1103);
• UIPL No. 18-20, Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 –
Emergency Unemployment Relief for State and Local Governmental Entities, Certain
Nonprofit Organizations, and Federally-Recognized Indian Tribes, issued April 27, 2020,
https://wdr.doleta.gov/directives/corr_doc.cfm?DOCN=5893;
• UIPL No. 13-20, Families First Coronavirus Response Act, Division D Emergency
Unemployment Insurance Stabilization and Access Act of 2020, issued March 22, 2020,
https://wdr.doleta.gov/directives/corr_doc.cfm?DOCN=8634; and
• UIPL No. 10-20, Unemployment Compensation (UC) for Individuals Affected by the
Coronavirus Disease 2019 (COVID-19), issued March 12, 2020,
https://wdr.doleta.gov/directives/corr_doc.cfm?DOCN=8893.
7. Attachments
• Attachment I: Questions and Answers
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Attachment I to UIPL No. 13-20 Change 1
Questions and Answers
Emergency Administrative Grants
Allotment I: Employer Notifications. One of the requirements to receive Allotment I of the
emergency administrative grants under Section 903(h)(2)(A) of the Social Security Act (SSA)
(42 U.S.C. §1103(h)(2)(A)) is that:
“The State requires employers to provide notification of the availability of
unemployment compensation to employees at the time of separation from
employment. Such notification may be based on model notification language
issued by the Secretary of Labor.”
1. Question: My state law already includes a requirement that employers post a notice at
their worksite that informs workers of the availability of UC. Is this sufficient?
Answer: No. Under Section 903(h)(2)(A), notice to workers must be provided
individually and at the time of separation. As discussed in UIPL No. 13-20, the state
does have significant flexibility in the method of communicating this requirement to
employers, as well as the form in which employers provide the notice to employees (such
as letters, emails, text messages, or flyers given or sent to the individual receiving the
information).
In situations where the existing state law does not already satisfy this requirement, the
state may have to amend its statute or issue regulations. The Department recommends
that the state consider issuing emergency regulations to satisfy this requirement for
Allotment I funds in light of the statutory requirement that these grant payments be made
within 60 days of the enactment of EUISAA.
Allotment II: Emergency Flexibility. One of the requirements to receive Allotment II of the
emergency administrative grants under Section 903(h)(3)(B), SSA, (42 U.S.C. §1103(h)(3)(B))
is that:
“The State has demonstrated steps it has taken or will take to ease eligibility
requirements and access to unemployment compensation for claimants, including
waiving work search requirements and the waiting week, and non-charging
employers directly impacted by COVID-19 due to an illness in the workplace or
direction from a public health official to isolate or quarantine workers.”
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2. Question: Must a state implement all three elements (i.e., (i) waiving work search
requirements, (ii) waiving the waiting week, and (iii) non-charging employers that are
directly impacted by COVID-19) in order to receive Allotment II?
Answer: At a minimum, the state must demonstrate steps it has taken or will take to
implement all three elements, including: (i) suspending the waiting week, (ii) modifying
or suspending the work search requirements, and (iii) non-charging employers. For each
of the three elements, the minimum requirement is to modify, suspend, or waive for
individuals or employers directly impacted by COVID-19 due to an illness in the
workplace or direction from a public health official to isolate or quarantine workers.
The state may also choose to implement flexibilities in response to COVID-19
that are broader than the minimum steps required for purposes of receiving
Allotment II, to the extent permissible under existing federal law or the
flexibilities provided under EUISAA, as discussed in UIPL Nos. 10-20 and 13-20.
3. Question: The state faces technological constraints that prevent them from immediately
waiving the waiting week. Does this mean that they cannot receive Allotment II?
Answer: No. Provided that the state is able to demonstrate steps it has taken, or
will take, towards satisfying this requirement and the other requirements under
Section 903(h)(3), SSA, the state may still receive Allotment II.
4. Question: Must the waiver of the work search requirement and waiver of waiting week
under Section 903(h)(3), SSA, be permanent to satisfy the requirements for receiving
Allotment II?
Answer: No. To satisfy the requirements for receiving Allotment II, the state must
temporarily waive the work search requirement and temporarily waive the waiting week
for those directly impacted by COVID-19 due to an illness in the workplace or direction
from a public health official to isolate or quarantine workers.
Beyond the context of Allotment II, as discussed in UIPL No. 10-20, it is permissible
under federal UC law for states to permanently waive the waiting week; however, this
ordinarily will result in the loss of the federal share of funding for the first week of
Extended Benefits (EB).
As discussed in UIPL No. 13-20, Congress put in place flexibilities for states to
temporarily waive certain federal law requirements for certifications under section 303,
SSA (42 U.S.C. §503) and section 3304 of the Federal Unemployment Tax Act (FUTA)
(26 U.S.C. §3304), including waiver of the work search requirement. However, the
modification or suspension of the work search requirement is permissible under federal
UC law only as needed to respond to the spread of COVID-19 and only on an emergency
temporary basis.
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5. Question: For a state that already waived waiting weeks for individuals impacted by
COVID-19, would this state need to extend such waivers to all individuals in order to
qualify for Allotment II?
Answer: No. To be eligible for Allotment II, the state must have waived, or demonstrated
steps it has taken or will take to waive the waiting week, only for individuals impacted by
COVID-19 due to an illness in the workplace or direction from a public health official to
isolate or quarantine. If the state meets this requirement, and satisfies the other
requirements provided under Section 903(h)(3), SSA, they are eligible to receive
Allotment II.
The state may choose to modify or suspend the waiting week for a broader group of
individuals to the extent permissible under existing federal law or the flexibilities
provided under EUISAA, as discussed in UIPL Nos. 10-20 and 13-20.
6. Question: To satisfy one of the requirements for receiving Allotment II, must the state
provide both relief of charges for contributory employers and relief of payments due in
lieu of contributions for reimbursable employers who are directly impacted by COVID-
19 due to an illness in the workplace or direction from a public health official to isolate or
quarantine workers?
Answer: The state need only provide relief of charges for contributory employers who are
directly impacted by COVID-19 due to an illness in the workplace or direction from a
public health official to isolate or quarantine workers to meet this provision for receiving
Allotment II.
Beyond the context of Allotment II, as discussed in UIPL Nos. 10-20 and 13-20, states
may apply this emergency flexibility more broadly in response to the spread of COVID-
19 and may also choose to provide relief from payments due in lieu of contributions.
Reference UIPL No. 18-20 for additional information on Section 2103 of the Coronavirus
Aid, Relief, and Economic Security (CARES) Act (Public Law 116-136), which
addresses unemployment relief for governmental entities and non-profit organizations.
Temporary Emergency Flexibility.
EUISAA builds on the flexibilities described in UIPL No. 10-20 by allowing for emergency
temporary modification of certain provisions. Section 4102(b) of EUISAA states:
“Notwithstanding any other law, if a State modifies its unemployment compensation law
and policies with respect to work search, waiting week, good cause, or employer
experience rating on an emergency temporary basis as needed to respond to the
spread of COVID-19, such modifications shall be disregarded for the purposes of
applying section 303 of the [SSA] and section 3304 of [FUTA] to such State law.”
(emphasis added).
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Waiting Week
7. Question: If the waiting week is waived, must it be waived for UCX (military) and UCFE
(federal civilian) claims?
Answer: Yes. If the state waives its mandatory waiting period, it must be waived for all
individuals receiving UC payments, including those individuals who file under the UCX
and UCFE programs. As stated in 5 U.S.C. §8502(b), compensation must be paid “in the
same amount, on the same terms, and subject to the same conditions which would be
payable” under state UC law.
Work Search
8. Question: My state governor issued an executive order that required the waiver of work
search requirements for all individuals collecting UC effective March 1, 2020. Will this
cause a problem since EUISAA was signed into law on March 18, 2020?
Answer: No. Emergency flexibilities under Section 4102(b) of EUISAA extend to
changes in law and policy made on an emergency temporary basis as needed to respond
to the spread of COVID-19. When evaluating conformity with the allowable emergency
flexibilities, we will consider the temporary nature of the waiver and how it fits into the
state’s response to the spread of COVID-19, e.g., stay-at-home orders and other
requirements that greatly limit the individual’s ability to reasonably find work.
9. Question: The federal law governing EB requires an individual to engage in a systematic
and sustained effort to find work and to provide tangible evidence of this engagement.
Does the emergency flexibility permissible under EUISAA for work search activities
apply to EB claims?
Answer: Yes. As permissible under Section 4102(b) of EUISAA, in response to the
spread of COVID-19 the state may modify or suspend the work search requirement on an
emergency temporary basis for EB claims.
The state’s decision on whether to modify or suspend the EB work search requirement
must relate solely to the state’s response to the spread of COVID-19. As a reminder, the
EUISAA explicitly provides that authority for any such modifications ends once the
modification is no longer needed to respond to the spread of COVID-19.
Good Cause
10. Question: An individual’s employer offers him or her the ability to telework with pay.
However, because of domestic violence, sexual violence, or stalking, the individual is
unable to telework. Would the individual be eligible for regular UC?
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Answer: This depends on state law. Many state UC laws already include provisions to
allow good cause for quitting or having refused an offer of work when an individual is
experiencing domestic violence, sexual violence, or stalking. With section 4102(b) of
EUISAA, it is permissible under federal UC law for states without such existing
provisions for good cause to temporarily provide for good cause under these
circumstances in response to the spread of COVID-19.
Employer Experience Rating (Non-Charging of Employers)
11. Question: The state has opted to non-charge all employers for benefits paid during this
period, not just those with direct impacts from COVID-19. Is this permissible under
EUISAA?
Answer: States may choose to extend the applicability of their non-charging provision
more broadly than to just those employers directly impacted by COVID-19 if the state
determines that this is needed to respond to COVID-19. We note that this is consistent
with guidance provided to states in both UIPL Nos. 10-20 and 13-20. When determining,
in the context of COVID-19, whether certain unemployment benefits should be charged
to employers, states should consider how to fairly distribute the cost among employers.
Also, as noted in UIPL No. 13-20, states are reminded that if they opt to provide relief
from payments due in lieu of contributions to reimbursable employers, then comparable
relief must also be provided to contributory employers. However, if states opt to provide
charging relief to contributory employers, they are not obligated to extend comparable
relief from payments due in lieu of contributions to reimbursable employers.
12. Question: My state has heard concerns from reimbursable employers that since they are
not experience-rated employers (i.e., contributory employers), they will not be eligible for
relief from payments due in lieu of contributions when they have been directly impacted
by COVID-19. Is this correct?
Answer: A state is not prohibited from providing relief from payments in lieu of
contributions for reimbursing employers (i.e., state and local governmental entities,
certain nonprofit organizations, and federally-recognized Indian tribes that have elected to
make payments in lieu of contributions). However, if relief is provided to reimbursable
employers, then comparable relief must also be provided to experience-rated employers
/contributory employers.
When considering if the state should provide relief of charging or payments due in lieu of
contributions, the state should always be cognizant of the potential impact on trust fund
solvency.
Reference UIPL No. 18-20 for additional information on Section 2103 of the CARES
Act, which addresses unemployment relief for governmental entities and non-profit
organizations.
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13. Question: Regarding the experience rating provisions in EUISAA, if the state decides to
provide relief from payments in lieu of contributions for reimbursable employers (non-
profits, for example), must the state also provide relief from payments due in lieu of
contributions for federal employers?
Answer: No. Opting to make payments in lieu of contributions under section 3309 of
FUTA is limited to state and local governmental entities, certain nonprofit organizations,
and federally-recognized Indian tribes. Benefits attributable to federal service must be
billed to federal employers.
Additional Requests for Flexibility within Existing Federal Law.
Able and Available Requirement
14. Question: May the state waive the requirement that an individual be able to work and be
available to work in response to the spread of COVID-19?
Answer: No. As discussed in UIPL No. 10-20, the state may not waive this requirement.
However, states have discretion to determine the standards for whether an individual
meets the able to work and available for work requirement within the parameters of 20
C.F.R. Part 604. An individual who is on a temporary layoff may meet the able and
available requirement if the individual shows that he or she is making reasonable efforts
to stay in contact with his or her employer in case work becomes available. An individual
who is not on a temporary layoff must meet the able and available requirements contained
in 20 C.F.R. Part 604.5(a). The state has flexibility in implementing those requirements,
as discussed in UIPL Nos. 10-20 and 13-20.
15. Question: If the state has initially determined that an individual affected by COVID-19
satisfies the revised emergency eligibility conditions to qualify for regular UC, must the
state revisit the individual’s continued eligibility during each week that is paid?
Answer: The state should flag the claim if there is a change in the individual’s
circumstances (e.g., the individual continues to file for benefits after a temporary layoff is
ended). The state should also flag the claim for review if there is a definite date when the
restriction is no longer present (e.g., if the doctor’s note indicated self-quarantine for 14
days, the individual would be required to meet the state’s regular availability
requirements after the 14th day).
However, the state does not have to re-adjudicate this issue each week if there is no
change in circumstances.
Collection Efforts
16. Question: May the state suspend benefit offsets during the pandemic period?
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Answer: No. The state may not suspend benefit offsets required by federal law. The
Middle Class Tax Relief and Job Creation Act of 2012 changed the benefit offset
provision from “may” to “shall” under both Section 3304(a)(4)(D), FUTA, and Section
303(g)(1), SSA.
However, the state does have significant flexibility in the way it implements the benefit
offset requirement, such as limiting the amount to be deducted from each payment.
Reference UIPL No. 05-13, Work Search and Overpayment Offset Provisions Added to
Permanent Federal Unemployment Compensation Law by Title II, Subtitle A of the
Middle Class Tax Relief and Job Creation Act of 2012, issued on January 10, 2013, for
additional information.
17. Question: May the state suspend recovery under the Treasury Offset Program (TOP)
temporarily to enable reallocation of UI resources?
Answer: No. As a condition of receiving federal funds under Title III, SSA, to administer
the state’s UI program, Section 303(m), SSA (42 U.S.C. §503(m)), the state must use
TOP to recover certain covered unemployment compensation (UC) debts that remain
uncollected as of the date that is one year after the debt was finally determined to be due.
Although federal law does not specify a frequency of submission of covered UC debt to
TOP, the state is expected to submit the required debts at some time during each calendar
year.
“Covered unemployment compensation debt,” as defined under 26 U.S.C. §6402(f)(4)
includes:
A. a past-due debt for erroneous payment of unemployment compensation due to
fraud or the person’s failure to report earnings which has become final under the
law of the state certified by the Secretary of Labor pursuant to section 3304 of
FUTA and remains uncollected;
B. contributions due to the unemployment fund of the state for which the state has
determined the person to be liable and which remain uncollected; and
C. any penalties and interest assessed on such debt.
18. Question: Does TOP apply to CARES Act programs?
Answer: Yes. As discussed in UIPL Nos. 11-11, 12-14, and 02-19, the requirement to use
TOP recovery applies to any overpayment that meets the requirements of a “covered” UC
debt, regardless of the UC program under which the debt is owed. Thus, in addition to
the state UC program overpayments (e.g., regular UC or EB), TOP must be used for
recovery of covered debts of federal UC, such as Pandemic Unemployment Assistance
(PUA) under section 2102 of the CARES Act, Federal Pandemic Unemployment
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Compensation (FPUC) under section 2104 of the CARES Act, and Pandemic Emergency
Unemployment Compensation (PEUC) under section 2107 of the CARES Act.
19. Question: Is the state permitted to temporarily suspend its collection efforts related to
prior overpayments?
Answer: This depends on whether a temporary suspension of collection efforts is
permissible under state UC law. However, the state must continue to process benefit
offsets and TOP collections.
Employer Reporting
20. Question: May the state extend the due date for submitting quarterly employer
contributions and wage reports?
Answer: In general, the Department recommends, to the extent possible, that the state not
extend employer deadlines for quarterly contributions and wage reports. These quarterly
reports are necessary for states to collect the necessary information to make timely and
accurate eligibility determinations for individuals, including the use of the most recent
quarterly wage reports for determining eligibility using an alternative base period, where
applicable. In the absence of quarterly wage reports, the state will have to use wages
provided by the individual that may impose greater administrative burdens, including the
need to divert staff to verify unreported wages and to address possible overpayments that
come to light later when employers file their quarterly wage reports.
The state should provide information on their website to inform employers about the need
to file quarterly contributions and wage reports timely to ensure accurate and timely
payment of claims filed as a result of the COVID-19 pandemic.
21. Question: May the state delay employer UC contributions by 60 or 90 days?
Answer: Whether the state extends due dates for employers to pay state unemployment
tax act (SUTA) taxes/contributions is a matter of state law.
However, when considering whether to allow an extension of the SUTA tax deadline, the
state should consider the interaction between the payment of SUTA taxes/contributions
and the ability of employers to claim credits against the FUTA tax. Federal law (26
U.S.C. §3302(a)(3), FUTA) requires SUTA taxes/contribution to be paid by the deadline
specified in section 6071 of the Internal Revenue Code (March 31st) in order for those
SUTA taxes/contributions to be considered when calculating the credit against the FUTA
tax available to employers.
The state should also be aware of the requirement in federal law that it must have
procedures in place to ensure full payment when due. Any extensions that would
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jeopardize the state’s ability to ensure full and timely payment of UC would raise a
federal issue.
22. Question: May the state waive an employer’s delinquent UI taxes, including both
principal and interest?
Answer: Whether the state waives an employer’s principal, interest, and penalties is a
matter of state law.
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