56 Ill. Adm. Code 2920.85
Conformity With Federal Unemployment Tax Act
Section 2920
Section 2920.85 Conformity
With Federal Unemployment Tax Act
In order to assure full state
tax credit against the tax imposed by the Federal Unemployment Tax Act, (26
U.S.C. 3301 et seq) the rules relating to retirement pay shall be interpreted
in conformity with the requirements of the Federal Unemployment Tax Act as
interpreted by the U.S. Secretary of Labor or other appropriate Federal agency.