CFR › Title 20 › Part 606Part 606 — Tax Credits Under the Federal Unemployment Tax Act; Advances Under Title XII of the Social Security ActSubpart A — General§ 606.1— Purpose and scope.§ 606.2— Total credits allowable.§ 606.3— Definitions.§ 606.4— Redelegation of authority.§ 606.5— Verification of estimates and review of determinations.§ 606.6— Information, reports, and studies.Subpart C — Relief From Tax Credit Reduction§ 606.20— Cap on tax credit reduction.§ 606.21— Criteria for cap.§ 606.22— Application for cap.§ 606.23— Avoidance of tax credit reduction.§ 606.24— Application for avoidance.§ 606.25— Waiver of and substitution for additional tax credit reduction.§ 606.26— Application for waiver and substitution.Subpart D — Interest on Advances§ 606.30— Interest rates on advances.§ 606.32— Types of advances subject to interest.Subpart E — Relief from Interest Payment§ 606.40— May/September delay.§ 606.41— High unemployment deferral.§ 606.42— High unemployment delay.§ 606.44— Notification of determinations.