FUTA extension signed by President

The House and Senate have passed, and the President has signed, the Worker, Homeownership, and Business Assistance Act of 2009 (H.R. 3548).

Among other things, the bill extends the Federal Unemployment Tax Act (FUTA) surtax and delays a scheduled decrease. The House passed their previous version, the Unemployment Compensation Extension Act of 2009 (H.R. 3548), on September 22, 2009.

The bill extends from 2009 through 2010 and the first 6 months of 2011, the 6.2 percent surtax on employers imposed under FUTA. It also delays a scheduled 2010 decrease from 6.2 percent to 6 percent through 2011.

The change is effective for wages paid after December 31, 2009.

Reprinted with permission. © CCH
(Submitted Nov. 11, 2009)

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