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Denial Of Unemployment Benefits To Otherwise Eligible Women On The Basis Of Pregnancy: Section 3304(A)(12) Of Federal Unemployment Tax Act, Michigan Law Review
Denial Of Unemployment Benefits To Otherwise Eligible Women On The Basis Of Pregnancy: Section 3304(A)(12) Of Federal Unemployment Tax Act, Michigan Law Review
Michigan Law Review
This Note examines the conflicting interpretations of section 3304(a)(12) of the Federal Act. The Porcher decision serves as a point of reference throughout this Note, since opposing constructions of the section were presented in the case. Part I describes the basic framework of FUTA and presents the disparate interpretations of section 3304(a)(12) that have been advanced.
Part II analyzes section 3304(a)(12) with reference to the statutory language and legislative history. As a preliminary matter, this part considers the degree of deference that should be afforded the Secretary of Labor's certification of state programs that treat pregnancy like all other medical …