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FUTA RECEIPTS VS. AMOUNTS RETURNED
FY 2002 (in $Millions)
 
STATE Estimated FUTA Administrative Grants Reed
Act
Dist
Benefits Paid
Fed Share
Total
To State
Total EUCA ESAA UI ES Other Total EB TEUC
ALABAMA 98.1 14.4 83.6 32.7 11.2 5.2 49.1 112.0 0.0 56.9 218.0
ALASKA 14.4 2.1 12.3 22.7 8.2 2.2 33.2 15.7 2.7 16.5 68.1
ARIZONA 127.1 18.7 108.4 34.2 11.7 5.0 51.0 145.3 0.0 48.7 245.0
ARKANSAS 57.3 8.4 48.9 23.4 6.6 4.0 34.0 64.9 0.0 44.6 143.5
CALIFORNIA 839.3 123.4 715.9 409.2 89.8 42.8 541.7 952.3 0.0 788.0 2282.1
COLORADO 125.6 18.5 107.2 38.3 10.4 6.4 55.1 144.0 0.0 110.0 309.1
CONNECTICUT 89.5 13.2 76.3 52.0 8.5 6.4 67.0 102.4 0.0 110.0 279.4
DELAWARE 23.2 3.4 19.8 9.2 2.3 1.3 12.8 26.4 0.0 12.9 52.1
DIST. OF COLUMBIA 22.7 3.3 19.4 10.0 3.5 1.8 15.4 26.2 0.0 26.6 68.2
FLORIDA 398.6 58.6 340.0 75.3 35.5 14.1 125.0 452.6 0.0 250.0 827.6
GEORGIA 219.1 32.2 186.9 52.5 19.8 7.3 79.7 251.8 0.0 152.0 483.4
HAWAII 27.9 4.1 23.8 13.6 3.4 2.0 19.0 31.3 0.0 27.3 77.6
IDAHO 28.8 4.2 24.6 16.8 6.9 2.3 25.9 32.9 0.0 24.0 82.9
ILLINOIS 331.1 48.7 282.5 128.4 32.2 15.2 175.8 381.1 0.0 433.0 989.9
INDIANA 150.3 22.1 128.2 42.2 14.6 7.2 63.9 176.2 0.0 96.1 336.2
IOWA 72.5 10.7 61.9 22.9 7.2 5.1 35.2 83.3 0.0 47.0 165.6
KANSAS 69.9 10.3 59.7 18.9 6.8 3.8 29.5 78.9 0.0 38.6 147.0
KENTUCKY 91.1 13.4 77.7 25.9 10.1 4.0 40.1 104.9 0.0 42.0 186.9
LOUISIANA 94.6 13.9 80.7 24.5 11.1 4.1 39.8 106.6 0.0 43.9 190.2
MAINE 29.2 4.3 24.9 14.5 4.2 2.8 21.5 33.1 0.0 14.9 69.5
MARYLAND 129.5 19.0 110.5 47.8 13.8 6.8 68.3 144.9 0.0 78.0 291.3
MASSACHUSETTS 173.5 25.5 148.0 72.1 15.6 9.8 97.5 196.3 0.0 469.0 762.8
MICHIGAN 252.0 37.0 214.9 115.7 25.3 15.4 156.4 295.8 0.0 358.0 810.2
MINNESOTA 144.0 21.2 122.8 47.5 12.7 7.6 67.8 164.7 0.0 125.0 357.5
MISSISSIPPI 56.0 8.2 47.8 20.0 7.4 3.4 30.8 65.5 0.0 36.8 133.2
MISSOURI 136.9 20.1 116.7 44.4 14.1 7.7 66.2 163.3 0.0 81.3 310.7
MONTANA 16.9 2.5 14.4 8.2 5.6 2.1 15.9 18.9 0.0 9.0 43.8
NEBRASKA 43.9 6.5 37.4 13.2 6.7 2.4 22.3 48.9 0.0 17.0 88.2
NEVADA 62.4 9.2 53.2 27.5 5.6 3.1 36.2 69.1 0.0 50.7 156.0
NEW HAMPSHIRE 33.9 5.0 28.9 10.6 3.2 1.9 15.6 38.9 0.0 12.5 67.0
NEW JERSEY 219.4 32.3 187.2 98.0 21.4 9.7 129.0 246.8 0.0 582.0 957.8
NEW MEXICO 35.1 5.2 29.9 12.4 6.3 2.6 21.3 39.1 0.0 17.7 78.2
NEW YORK 439.6 64.6 375.0 175.8 47.1 24.4 247.3 497.9 0.0 735.0 1480.2
NORTH CAROLINA 210.0 30.9 179.1 59.6 19.5 10.6 89.7 243.1 0.0 196.0 528.9
NORTH DAKOTA 13.6 2.0 11.6 6.7 5.7 1.7 14.1 15.6 0.0 4.2 33.9
OHIO 297.5 43.7 253.8 80.8 28.4 16.6 125.8 346.9 0.0 226.0 698.6
OKLAHOMA 72.2 10.6 61.6 20.6 8.2 5.2 34.0 82.3 0.0 40.3 156.6
OREGON 85.3 12.5 72.8 48.9 10.0 7.5 66.3 99.8 16.8 204.0 386.9
PENNSYLVANIA 300.7 44.2 256.5 140.5 30.6 18.5 189.6 343.1 0.0 571.0 1103.7
PUERTO RICO 42.7 6.3 36.4 16.4 10.5 2.3 29.2 49.6 0.0 64.4 143.1
RHODE ISLAND 24.5 3.6 20.9 15.1 2.8 1.7 19.6 27.7 0.0 31.9 79.3
SOUTH CAROLINA 94.3 13.9 80.5 30.8 10.0 5.4 46.2 109.4 0.0 85.6 241.2
SOUTH DAKOTA 17.0 2.5 14.5 5.9 5.3 1.6 12.8 19.4 0.0 2.1 34.3
TENNESSEE 141.3 20.8 120.5 33.3 14.0 6.0 53.3 164.0 0.0 120.0 337.4
TEXAS 531.0 78.1 452.9 125.5 51.2 19.2 195.9 601.3 0.0 386.0 1183.2
UTAH 54.8 8.1 46.7 23.7 10.1 4.4 38.2 62.6 0.0 36.1 136.9
VERMONT 14.6 2.2 12.5 7.4 2.6 1.6 11.6 16.7 0.0 8.6 36.9
VIRGINIA 191.6 28.2 163.5 40.4 15.9 7.1 63.4 216.5 0.0 103.0 383.0
VIRGIN ISLANDS 1.9 0.3 1.6 2.1 1.6 0.3 4.0 2.0 0.0 1.7 7.7
WASHINGTON 146.1 21.5 124.6 83.5 16.6 12.3 112.4 170.2 53.0 332.0 667.6
WEST VIRGINIA 32.6 4.8 27.8 13.2 6.1 3.1 22.3 36.8 0.0 18.3 77.4
WISCONSIN 146.3 21.5 124.8 65.2 14.3 9.6 89.1 168.6 0.0 128.0 385.7
WYOMING 11.3 1.7 9.6 6.5 4.2 1.5 12.2 12.3 0.0 2.4 26.9
TOTAL 7,082.6 1,041.1 6,041.5 2,586.1 756.7 376.3 3,719.2 8,100.0 72.5 7,516.6 19,408.3

FUTA RECEIPTS VS. AMOUNTS RETURNED
FY 1981 - 2002 (in $Millions)
STATE Estimated FUTA Administrative Grants Reed
Act
Dist
Benefits Paid
Fed Share
Total
To State
Total GF Repay Implied
Net FUTA
EUCA Share FUA Share ESAA Share UI ES Other Total EB TEUC
ALABAMA 1,676.5 106.4 1,570.1 239.5 27.2 1,303.3 564.4 244.3 67.2 875.8 115.1 42.8 133.3 1,167.0
ALASKA 221.2 13.1 208.1 30.8 3.5 173.7 370.3 173.0 31.6 575.0 17.6 68.8 54.7 716.1
ARIZONA 1,789.7 100.2 1,689.5 244.4 26.4 1,418.8 522.6 210.4 57.2 790.2 148.1 8.7 128.6 1,075.5
ARKANSAS 944.1 59.5 884.6 132.7 14.7 737.2 384.4 156.1 60.6 601.1 66.9 17.1 112.9 798.1
CALIFORNIA 14,048.5 937.6 13,110.9 1,978.8 246.4 10,885.6 6,764.1 1,766.6 467.6 8,998.3 985.1 318.8 2,530.5 12,832.7
COLORADO 1,852.1 114.5 1,737.6 252.6 26.5 1,458.5 577.3 209.9 81.6 868.8 147.2 5.3 183.9 1,205.2
CONNECTICUT 1,704.2 130.6 1,573.6 242.7 31.4 1,299.5 858.3 198.4 71.2 1,127.9 106.7 9.7 499.5 1,743.8
DELAWARE 374.2 23.1 351.0 52.3 6.3 292.4 142.9 44.8 16.1 203.8 27.2 3.6 32.1 266.7
DIST. OF COLUMBIA 415.9 30.7 385.2 59.3 7.8 318.1 194.7 108.7 23.6 326.9 27.1 4.3 118.0 476.3
FLORIDA 6,103.8 362.9 5,740.9 851.1 98.8 4,791.0 1,166.3 679.7 158.9 2,004.9 459.4 9.4 787.5 3,261.3
GEORGIA 3,368.8 202.1 3,166.7 465.9 53.4 2,647.4 795.5 362.2 90.6 1,248.3 256.5 8.7 337.8 1,851.2
HAWAII 505.5 32.2 473.3 72.8 8.9 391.6 238.2 67.0 23.6 328.8 32.5 1.5 52.6 415.3
IDAHO 424.5 24.2 400.3 58.7 6.1 335.6 266.0 144.8 28.9 439.8 34.4 25.3 48.9 548.4
ILLINOIS 5,753.8 385.3 5,368.5 814.7 96.5 4,457.3 2,095.5 702.6 176.4 2,974.5 391.7 445.1 978.4 4,789.6
INDIANA 2,614.7 167.4 2,447.3 368.8 42.6 2,035.9 638.4 322.5 86.0 1,046.9 179.6 71.3 105.2 1,403.0
IOWA 1,222.5 78.1 1,144.4 172.1 19.2 953.1 371.3 189.3 58.6 619.1 85.2 35.9 104.2 844.5
KANSAS 1,149.6 74.8 1,074.8 160.5 18.1 896.2 321.5 143.9 54.7 520.1 80.6 9.8 99.2 709.7
KENTUCKY 1,498.9 93.1 1,405.8 210.5 23.9 1,171.4 431.2 211.5 47.3 690.0 107.1 49.5 139.0 985.5
LOUISIANA 1,692.3 124.0 1,568.3 238.6 26.0 1,303.7 517.6 257.6 55.7 830.9 108.9 151.4 107.5 1,198.8
MAINE 502.1 33.4 468.7 71.5 9.0 388.2 271.5 86.6 33.2 391.3 34.4 27.4 102.2 555.3
MARYLAND 2,094.8 134.1 1,960.7 293.8 36.1 1,630.7 777.8 266.0 70.4 1,114.2 149.2 23.2 286.8 1,573.4
MASSACHUSETTS 3,203.1 239.2 2,964.0 454.8 60.5 2,448.6 1,152.5 351.4 104.0 1,607.9 202.4 60.2 1,118.0 2,988.5
MICHIGAN 4,262.2 274.9 3,987.3 598.0 71.3 3,318.0 2,050.5 582.6 174.1 2,807.2 305.0 409.6 1,042.3 4,564.1
MINNESOTA 2,315.1 145.1 2,170.0 323.1 37.0 1,809.9 709.8 265.5 86.4 1,061.6 168.2 52.8 244.0 1,526.7
MISSISSIPPI 970.7 61.8 908.9 137.2 15.1 756.6 345.4 169.9 43.9 559.3 67.3 26.6 94.6 747.7
MISSOURI 2,393.5 159.2 2,234.3 337.2 37.9 1,859.3 789.3 303.2 87.1 1,179.6 167.2 31.4 232.6 1,610.8
MONTANA 275.9 18.4 257.5 38.6 4.1 214.8 152.3 117.7 26.7 296.6 19.6 8.1 25.9 350.3
NEBRASKA 693.7 43.0 650.7 96.7 10.7 543.3 217.7 142.8 32.4 392.8 50.1 1.7 25.6 470.1
NEVADA 804.3 38.1 766.1 109.1 11.4 645.7 356.6 116.4 30.4 503.4 71.2 12.0 112.8 699.3
NEW HAMPSHIRE 551.8 36.8 514.9 77.3 9.5 428.1 174.0 62.5 25.5 262.0 39.7 0.8 34.3 336.9
NEW JERSEY 3,816.3 275.9 3,540.4 537.8 68.0 2,934.6 1,615.2 450.6 105.1 2,170.9 254.9 111.2 1,620.8 4,157.8
NEW MEXICO 563.5 35.7 527.8 79.0 8.6 440.2 231.3 133.4 34.5 399.2 40.3 3.8 41.3 484.6
NEW YORK 7,960.5 595.9 7,364.6 1,126.4 141.6 6,096.6 3,329.2 1,183.7 270.8 4,783.6 512.8 49.1 2,477.7 7,823.2
NORTH CAROLINA 3,399.8 208.7 3,191.0 475.3 54.7 2,661.0 817.4 368.9 112.3 1,298.6 247.8 42.7 351.7 1,940.7
NORTH DAKOTA 231.7 15.9 215.8 32.6 3.5 179.8 147.0 119.9 22.4 289.3 16.2 3.8 14.4 323.8
OHIO 5,197.2 341.7 4,855.5 736.3 86.7 4,032.5 1,380.5 616.0 175.4 2,171.9 353.7 314.5 621.3 3,461.4
OKLAHOMA 1,244.6 87.7 1,156.9 174.9 19.2 962.7 376.3 254.6 66.8 697.7 84.1 4.0 104.7 890.5
OREGON 1,347.9 78.8 1,269.2 188.2 20.8 1,060.1 721.2 202.5 71.8 995.5 103.5 106.6 320.0 1,525.5
PENNSYLVANIA 5,300.2 367.5 4,932.7 751.9 90.3 4,090.5 2,419.0 696.4 203.9 3,319.3 354.8 413.4 1,472.0 5,559.4
PUERTO RICO 681.3 39.9 641.4 95.3 11.0 535.1 315.5 189.9 20.5 525.9 51.2 185.7 131.2 894.0
RHODE ISLAND 445.5 32.6 412.9 63.4 8.0 341.5 298.1 63.9 22.1 384.0 29.1 52.5 154.8 620.4
SOUTH CAROLINA 1,570.2 98.8 1,471.5 220.1 26.0 1,225.4 475.2 200.2 62.6 738.0 112.0 33.4 167.9 1,051.3
SOUTH DAKOTA 260.4 15.0 245.3 36.3 3.8 205.2 92.7 110.2 17.8 220.8 19.8 0.6 3.9 245.2
TENNESSEE 2,342.4 143.9 2,198.4 329.5 37.5 1,831.4 534.6 277.6 68.8 881.0 167.0 37.7 258.5 1,344.2
TEXAS 8,347.5 561.3 7,786.3 1,147.5 125.4 6,513.4 1,972.2 1,054.8 242.5 3,269.4 612.1 15.4 931.8 4,828.7
UTAH 789.4 43.5 745.8 108.0 11.0 626.8 357.8 241.7 44.2 643.7 64.4 14.7 58.5 781.4
VERMONT 248.5 16.4 232.2 35.2 4.3 192.7 131.4 52.0 18.1 201.5 17.3 6.4 31.3 256.5
VIRGINIA 2,974.5 179.0 2,795.4 414.0 48.6 2,332.8 627.3 327.5 75.6 1,030.4 220.1 5.5 224.3 1,480.4
VIRGIN ISLANDS 34.4 2.2 32.1 5.0 0.6 26.6 36.7 31.3 14.6 82.6 2.2 0.3 3.6 88.7
WASHINGTON 2,281.8 131.4 2,150.3 318.9 36.0 1,795.5 1,212.4 308.9 122.9 1,644.2 176.8 274.5 511.6 2,607.1
WEST VIRGINIA 610.1 43.8 566.3 87.5 10.0 468.8 260.2 125.5 31.6 417.3 38.1 86.6 92.9 634.9
WISCONSIN 2,427.4 152.3 2,275.2 340.7 39.0 1,895.5 937.8 289.5 101.4 1,328.7 173.5 110.1 237.5 1,849.9
WYOMING 199.1 15.6 183.5 28.2 2.9 152.4 128.0 86.7 20.3 235.0 12.9 8.8 9.9 266.6
TOTAL 117,702.2 7,727.6 109,974.6 16,516.2 1,943.6 91,514.7 42,634.7 16,043.5 4,297.3 62,975.4 8,315.9 3,821.7 19,714.7 94,827.8

Glossary of terms for the Table

FUTA -- Estimated total FUTA receipts (excluding reduced credits).

EUCA -- Share of receipts transferred to the Extended Unemployment Compensation Account (EUCA). For FY 2000, no receipts were transferred since EUCA was at its ceiling.

ESAA -- Share of receipts retained in the Employment Security Administration Account (ESAA).

General Fund Repayment -- The share of receipts transferred from the EUCA to repay loans incurred as a result of Federal benefit payments which preceded 1981. This category applies only to FY 1981 through FY 1987.

Implied Net FUTA -- This column represents the amount of the FUTA receipts net of the General Fund Repayment and applies only to FY 1981 through FY 1987.

UI -- State administrative costs for Unemployment Insurance (UI) excluding postage and a portion of National Activities.

ES -- State administrative costs for Employment Services (ES) excluding postage and a portion of National Activities. ES fiscal year data are estimated from program year data and adjusted for the general revenue share of ES funding (approximately 3% of the total).

Other -- Includes veterans employment programs and Bureau of Labor Statistics Labor Market Information programs. Data include postage starting with 1997.

Total Admin -- Total administrative costs. All administrative cost data are Federal obligations.

Reed Act -- Distribution of excess Federal account balances.

Fed Share EB -- Federal share of Federal-State Extended Benefits (EB). Also includes shareable regular benefits.

FUA -- Share of receipts transferred to the Federal Unemployment Account (FUA). This applies to FY 1988 through FY 1991 only.

EUC -- The estimated amount of Emergency Unemployment Compensation (EUC) benefits funded from FUTA.

Total to State -- Total FUTA funds returned to the State.

DOL / ETA / OWS
2/19/2004     


Created: March 29, 2004

Updated: February 19, 2026