Social Welfare Law Commons^™

The Employment Security Program (With Special Reference To Tennessee Unemployment Insurance), E.J. Eberling

Vanderbilt Law Review

Employment security was one of the major programs for which provision was made in the Social Security Act of 1935. Under its terms a tax program was instituted which encouraged the states to enact unemployment insurance laws and expand their employment services. The Act imposed a federal tax on the payrolls of subject employers against which such employers were permitted to offset the major part of the taxes which they paid under state unemployment insurance laws. Since employers in states which did not enact appropriate insurance laws were liable for the full federal tax, the states acted speedily to set …