Certification

On October 31 of each taxable year the Secretary of Labor shall certify to the Secretary of the Treasury each State whose law he has previously approved, except that he shall not certify any State which, after reasonable notice and opportunity for hearing to the State agency, the Secretary of Labor finds has amended its law so that it no longer contains the provisions specified in subsection (a) or has with respect to the 12-month period ending on such October 31 failed to comply substantially with any such provision in such subsection. No finding of a failure to comply substantially with any provision in paragraph (5) of subsection (a) shall be based on an application or interpretation of State law (1) until all administrative review provided for under the laws of the State has been exhausted, or (2) with respect to which the time for judicial review provided by the laws of the State has not expired, or (3) with respect to which any judicial review is pending. On October 31 of any taxable year, the Secretary of Labor shall not certify any State which, after reasonable notice and opportunity for hearing to the State agency, the Secretary of Labor finds has failed to amend its law so that it contains each of the provisions required by law to be included therein (including provisions relating to the Federal-State Extended Unemployment Compensation Act of 1970 (or any amendments thereto) as required under subsection (a)(11)), or has, with respect to the twelve-month period ending on such October 31, failed to comply substantially with any such provision.

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statutes/26/3304.yaml

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Rules

institution_of_higher_education

Derived

source: 26 USC 3304(f): Definition of institution of higher education For purposes of subsection (a)(6), the term “instit...

- name: institution_of_higher_education
  kind: derived
  entity: Business
  dtype: Judgment
  period: Year
  source: >-
    26 USC 3304(f): Definition of institution of higher education For purposes of subsection (a)(6),
    the term “instit...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3304
            excerpt: >-
              the term “institution of higher education” means an educational institution in any
              State which
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3304
            excerpt: >-
              admits as regular students only individuals having a certificate of graduation from a
              high school, or the recognized equivalent
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3304
            excerpt: >-
              is legally authorized within such State to provide a program of education beyond high
              school
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3304
            excerpt: >-
              awards a bachelor’s or higher degree, or provides a program which is acceptable for
              full credit toward such a degree, or offers a program of training
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3304
            excerpt: is a public or other nonprofit institution
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        business_is_educational_institution_in_any_state
        and business_admits_as_regular_students_only_high_school_graduates_or_equivalent
        and business_legally_authorized_in_state_to_provide_beyond_high_school_program
        and (
          business_provides_program_awarding_bachelors_or_higher_degree
          or business_provides_program_acceptable_for_full_credit_toward_bachelors_or_higher_degree
          or business_offers_training_program_to_prepare_students_for_gainful_employment_in_recognized_occupation
        )
        and business_is_public_or_nonprofit_institution

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