U.S. Code
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Title 26
» Subtitle Subtitle C— Employment Taxes › Chapter CHAPTER 23— FEDERAL UNEMPLOYMENT TAX ACT
26 U.S.C. § 2165
ASSISTANCE AND GUIDANCE IN IMPLEMENTING PROGRAMS.
“(a)In General.—In order to assist States in establishing, qualifying, and implementing short-time compensation programs (as defined in section 3306(v) of the Internal Revenue Code of 1986, as added by section 2161(a)), the Secretary of Labor (in this section referred to as the ‘Secretary’) shall—“(1) develop model legislative language which may be used by States in developing and enacting such programs and periodically review and revise such model legislative language;“(2) provide technical assistance and guidance in developing, enacting, and implementing such programs;“(3) establish reporting requirements for States, including reporting on—“(A) the number of estimated averted layoffs;“(B) the number of participating employers and workers; and“(C) such other items as the Secretary of Labor determines are appropriate.“(b)Model Language and Guidance.—The model language and guidance developed under subsection (a) shall allow sufficient flexibility by States and participating employers while ensuring accountability and program integrity.“(c)Consultation.—In developing the model legislative language and guidance under subsection (a), and in order to meet the requirements of subsection (b), the Secretary shall consult with employers, labor organizations, State workforce agencies, and other program experts.”
Notes of Decisions
Cited in
1
case, 1931–1931 · leading case:
Schaefer v. Bowers, 50 F.2d 689 (2d Cir. 1931).
Schaefer v. Bowers, 50 F.2d 689 (2d Cir. 1931).
“The change effected by section 165 of the Revenue Act of 1928 (26 USCA § 2165), did expressly accomplish just this, but it cannot be used as interpretative of the act of 1926.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.