Background: This is an exciting year for older workers! We have a golden opportunity to really focus on the many positive contributions that older workers have made in the past as well as the ones that they will make in the future. State and local agencies have provided the local leadership for celebrating the "National Older Worker Week" over the last decade. Last year, the Secretary signed a proclamation to highlight this effort. This year President Clinton has signed a proclamation declaring "National Older Worker Week" from March 12 through March 18, 1995, thus demonstrating the Administration's commitment to the employment of older workers. There is a White House Conference on Aging scheduled for the week of May 1, 1995. Its purpose is to produce policy recommendations that will guide national aging policy over the next decade. The Department of Labor fully supports both efforts and encourages all employment and training programs to do so. Under separate cover, you will receive posters and fact sheets developed by the Department for Older Worker Week. We are also supporting mini- White House conferences on Aging which will be held by Green Thumb, the National Council of Senior Citizens and the National Urban League. Actions Required: JTPA Liaisons and SESAs are encouraged to: a. distribute the attached Proclamation to their local offices and service delivery areas in time so that it is received prior to March 12; b. promote efforts to educate employers on the benefits of hiring, retraining and retaining older workers; c. undertake efforts to recognize the contributions made by older workers and to facilitate and promote their continued participation in the work force, perhaps through Job Fairs, Older Worker luncheons, newspaper releases, and radio and TV broadcasts emphasizing successful older workers; d. coordinate with SCSEP sponsors to further foster community efforts to recognize, promote and celebrate older workers in the local communities; and e. share examples of products developed and experiences which may be helpful to others in the future.

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Background: The criteria for establishing the rate of interest to be charged on Title XII advances during any calendar year are in Section 1202(b)(4) of the Social Security Act. Calendar Year 1993 Interest Rate: The U.S. Treasury Department has announced that the rate of interest to be charged for calendar year 1993 is 7.45 percent. Action Required: SESAs anticipating the need for interest-bearing Title XII advances during 1993 should take necessary action to establish a mechanism to provide funds for the payment of such interest in accordance with the provisions of Section 1202(b) of the Social Security Act, and subject to the limitations in Sections 303(c)(3) and 1202(b)(5) of the Social Security Act and Section 3304(a)(17) of the Federal Unemployment Tax Act.

Reference: Section 2, Public Law (P.L.) 103-387, Social Security Domestic Employment Reform Act of 1994. Background: On October 22, 1994, Congress enacted P.L. 103-387 which changed the Social Security, Medicare and Federal Unemployment Tax Act (FUTA) reporting and payment requirements for employers of domestic employees. The P.L. 103-387 (also known as the "Nanny Tax Law"): (A) replaces the quarterly reporting and payment requirements of Social Security and Medicare taxes with annual reporting and payment on the employers' personal Federal income tax return; (B) raises the domestic workers' earnings threshold for reporting and paying Social Security and Medicare taxes from $50 in a quarter to $1,000 per year, retroactive to January 1, 1994; (C) exempts household employment by individuals under the age of 18 from Social Security and Medicare taxes unless household employment is the worker's principal occupation (being a student is considered an occupation for this purpose); (D) permits employers of domestic workers to report and pay FUTA taxes on the employer's personal Federal income tax return (Treasury will develop a new schedule for reporting these taxes on the 1995 Form 1040), and; (E) allows the U.S. Treasury Secretary to enter into agreements with States to collect, as the agent of the State, State unemployment contributions from employers of domestic workers by allowing individuals to pay contributions, based on wages paid to these workers, on their Federal income tax returns. Current Status: No decisions have been made by the U.S. Department of Treasury concerning the details for entering into agreements with States to collect State unemployment contributions from employers of domestic workers. Discussions within Treasury currently center around whether or not such an activity is practical and/or desirable. If Treasury elects to offer States the opportunity to enter into such agreements, the States may accept or decline the offer. State law changes relative to annual vs. quarterly contribution reporting and payment requirements, as well as experience rating issues, may be necessary for States choosing to enter into such an agreement with Treasury. Federal certification, methods of transferring funds, receipt of partial tax payments, requests for extensions for filing Federal income taxes, and quarterly wage reporting requirements, are all issues that must be resolved through additional discussion and coordination with the Treasury Department, the U.S. Department of Labor, and the SESAs. The Unemployment Insurance Service is working with Treasury to resolve these issues. More information will be provided as it becomes available. The SESAs should note that, although the earnings threshold for reporting and paying Social Security and Medicare taxes was changed from $50 per quarter to $1,000 per year, the wage requirements for determining liability for FUTA are unchanged. Effective Date: Agreements between SESAs and Treasury that permit Treasury to collect State unemployment contributions from employers of domestic workers could apply to wages paid in calendar years beginning after December 31, 1994. Action Required: SESA administrators are requested to provide this information to appropriate staff.

References. Farmworker Bulletin 88-2, November 18, 1987. Background. The attached index is in two parts. Part I contains the titles and issue dates of bulletins released from 1983 to date. This listing also indicates which bulletins have been rescinded. Part II is an alphabetical listing of topics discussed in the bulletins. For each topic, the pertinent Farmworker Bulletin(s) is identified. Only those bulletins containing current information are cited. Bulletins which have been rescinded are not included in this portion of the index. Action Required. Grantees are invited to use this document as a reference tool. Inquiries. Questions or comments should be directed to Tom Coyne on 202-219-5517.

References: The Internal Revenue Code of 1986, including the Federal Unemployment Tax Act (FUTA). Background: On January 1, 1995, Section 3306(c)(1)(B), FUTA, ceased to be effective. That section exempted from the definition of employment, and therefore from the tax established by the FUTA, agricultural workers who are aliens admitted to the United States to perform agricultural labor pursuant to Sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act (8 U.S.C. 1101(a)(15)(H)(ii)(a)). These workers are commonly referred to as "H-2A" workers. Impact on the UC Program: For FUTA-taxable services, States may continue the exclusion for services performed by H-2A workers while the employer(s) pay the full Federal tax on the exempted services without benefit of the offset credit. However, if an H-2A worker performs services for a State or local governmental entity or a nonprofit organization to which Section 3304(a)(6)(A), FUTA, pertains, States are now required to extend coverage. Action Required: SESA administrators are requested to share this information with appropriate staff.

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Reference: Training and Employment Guidance Letter No. 7-93 dated April 19, 1994. Background: TEGL No. 7-93 provided information on the NAFTA-Title III program and the benefits and services available for NAFTA-impacted workers who would not be eligible to receive assistance under the NAFTA-TAA program. In response to inquiries from States concerning the NAFTA-Title III program, clarifications are being provided on eligibility for needs-related payments. Discussion: Under the NAFTA-Title III program funded with National Reserve funds, the date of last layoff, rather than the initial benefit period used under NAFTA-TAA, is used to determine eligibility for income support payments. If a dislocated worker has experienced a series of layoffs and callbacks, this could result in the individual being eligible for such payments under NAFTA-Title III. The list of extenuating circumstances which would allow the additional 30-day grace period for meeting the required time for enrolling in training is the same for NAFTA-TAA and NAFTA-Title III programs. The intent in TEGL 7-93 was that the same list apply. If an individual's training enrollment date is 1) past the end of the 16th week, or the sixth week after the Secretary has issued a certification (whichever is later); and 2) past the 30 days grace period added to the 16 weeks/6 week cutoff if extenuating circumstances apply, the individual is not eligible for income support payments under either the NAFTA-TAA (using the initial UI benefit period) or NAFTA-Title III program (using the date of last layoff).

References: Training and Employment Information Notice (TEIN) No. 20-92, Job Training Partnership Act (JTPA) Amendments Implementation Training Strategy and TEIN No. 23-93, Job Training Partnership Act (JTPA) Financial Management Technical Assistance Guide (TAG) Train-the- Trainer Sessions. Background: This JTPA Financial Management TAG was developed to provide operational guidance and "best practices" associated with the financial and administrative requirements of the JTPA Amendments of 1992 and related statutes. The ACT, as amended (Public Law 102-367), and the implementing Regulations, published as final Regulations and dated September 2, 1994, provide for the financial and administrative requirements applicable to the JTPA programs. This TAG represents a collaboration of all levels of the JTPA system striving to promote common understanding and consistent application of the guiding financial management provisions of the Act and the Regulations. The TAG contains clarifications and suggested practices which are not required by the Act or the Regulations; however, there are no implied requirements for using these practices. In no way does this TAG replace or supplant the Act and the Regulations. The JTPA Financial Management TAG is comprised of: -- Sixteen Chapters, covering a wide range of financial management and fiscal accountability subject areas where a need for clarifications and operational guidance has been identified by State JTPA, Service Delivery Area (SDA) and Substate Grantee (SSG) staff. -- Eight Appendices, providing definitions, illustrations and cost classification matrices. -- An Index, supplying a detailed listing of subjects discussed in the TAG and enabling the user quick and easy access to topics of choice. Distribution: Copies of this TAG are being provided under separate cover to all State JTPA Liaisons for distribution to: -- Service Delivery Areas (SDAs) (4 copies each); -- State Worker Adjustment Liaisons (3 copies each); -- State JTPA Agency (balance of copies). This TAG has been prepared in a three-hole punched, loose-leaf format suitable for use in a three-ring binder. Computer disks are also being provided to the State JTPA Liaisons for distribution to each SDA and each State Worker Adjustment Liaison (one disk to each). The following items will be transmitted in two separate deliveries. - JTPA Financial Management TAGs; - Computer Disks of contents of the TAG.