20 CFR 606.2 - Total credits allowable.

Regulations last checked for updates: Feb 10, 2026

Title 20 - Employees' Benefits last revised: Oct 27, 2026

View all text of Subpart A [§ 606.1 - § 606.6]

§ 606.2 - Total credits allowable.

The total credits allowed to an employer subject to the tax imposed by section 3301 of the Federal Unemployment Tax Act shall not exceed 5.4 percent with respect to taxable years beginning after December 31, 1984.

authority: 42 U.S.C. 1102; 42 U.S.C. 1322(b)(2)(C); 26 U.S.C. 7805(a); Secretary's Order No. 3-2007, April 3, 2007 (72 FR 15907)

source: 53 FR 37429, Sept. 26, 1988, unless otherwise noted.

cite as: 20 CFR 606.2