Technical corrections to four unemployment insurance letters

UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. 16-97

Subject: Technical Changes to Unemployment Insurance Program Letters (UIPLs).

Purpose: To provide several technical changes to previously issued UIPLs.

To: All State Employment Security Agencies

From: Grace A. Kilbane, Director for Unemployment Insurance Service

References: UIPL 45-92, dated August 20, 1992; UIPL 17-95, dated February 28, 1995; UIPL 30-96, dated August 8, 1996; and UIPL 37-96, dated August 8, 1996.

Background: The Department of Labor interprets Federal law requirements pertaining to UI as part of its role in the administration of the Federal-State UI program. These interpretations are issued in UIPLs. This UIPL is issued to correct several technical errors which the Department has identified in four UIPLs. No Departmental interpretation of Federal law is changed by this UIPL.

Technical Changes:

a. UIPL 45-92: On page 23 of the Attachment I to the UIPL, in the first sentence of the third full paragraph, "new subsection (t) of Section 3306, FUTA" is changed to "Section 401(d)(1) of P.L. 102-318".

b. UIPL 17-95: In Item 4.b. on page 2 of the UIPL, the word "voluntarily" is substituted for "voluntary" in the quote of Section 3304(a)(18), FUTA. In item 4.g. on page 7, first paragraph, the phrase "must be permitting the withholding Federal income tax" is changed to read "and the States must be permitting the withholding of Federal income tax". Also in item 4.g., the words "voluntary holding" in the second sentence of the third paragraph are changed to "voluntary withholding" and the words "as for payments" are changed to "for payments".

c. UIPL 30-96: In the second sentence of the footnote on page 2 of the UIPL, "two cases involving UC" is changed to "two cases involving UC law." This change is made because characterizing the court cases in question as "involving UC" may imply that they addressed the payment of UC. Instead, they addressed the taxing provisions of Federal UC law. These taxing provisions are, however, entwined with the issue of coverage which UIPL 30-96 addresses.

d. UIPL 37-96: Two changes are made to the draft language on page 13 of the UIPL relating to the intercept of food stamp overissuances. In Section 1(a) the words "child support obligations" are changed to "an uncollected overissuance of food stamps". In Section (1)(c), the word "of" is changed to "to". Also, on page 14, in the last sentence of item 10 of the UIPL, the first of the two appearances of the word "is" is deleted.

Action Required: Please alert appropriate staff of these technical changes. Pen and ink changes should be made to the above referenced UIPLs as indicated.