{
  "id": "RS22069",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "RS22069",
  "active": false,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 304448,
      "date": "2005-05-27",
      "retrieved": "2016-04-07T19:43:28.248029",
      "title": "State Unemployment Taxes and SUTA Dumping",
      "summary": "This report provides a summary of the State Unemployment Tax Acts (SUTA) Dumping\nPrevention\nAct of 2004,  P.L. 108-295 . The term \"SUTA dumping\" refers to a variety of tax planning strategies\nused by employers to minimize the tax burden of federally mandated state unemployment taxes. The\nstrategies exploit the differences in methods state employ to determine unemployment tax rates\namong established employers and the method by which states determine the tax rate of new firms\nand firms that have either created new subsidiaries or have absorbed other firms. SUTA dumping\ncreates tax inequities when firms avoid their appropriate state unemployment taxes. Firms that\nfollow state unemployment tax law are burdened with additional taxes as a result of the tax\navoidance by the firms that engage in SUTA dumping. This report will be updated as legislative\nactivities warrant.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "encoding": null,
          "url": "http://www.crs.gov/Reports/pdf/RS22069",
          "sha1": "77c934dc198d817b1c582bfd1258736b022bf975",
          "filename": "files/20050527_RS22069_77c934dc198d817b1c582bfd1258736b022bf975.pdf",
          "images": null
        },
        {
          "format": "HTML",
          "filename": "files/20050527_RS22069_77c934dc198d817b1c582bfd1258736b022bf975.html"
        }
      ],
      "topics": []
    }
  ],
  "topics": [
    "Domestic Social Policy",
    "Economic Policy"
  ]
}