Notes on 26 U.S.C. § 3304 : US Code - Notes

Search Notes on 26 U.S.C. § 3304 : US Code - Notes

(Aug. 16, 1954, ch. 736, 68A Stat. 443; Pub. L. 91-373, title I,
Secs. 104(a), 108(a), 121(a), 131(b)(2), 142(f)-(h), title II, Sec.
206, Aug. 10, 1970, 84 Stat. 697, 701, 704, 707, 708, 712; Pub. L.
94-455, title XIX, Secs. 1903(a)(14), 1906(b)(13)(C), (E), Oct. 4,
1976, 90 Stat. 1809, 1834; Pub. L. 94-566, title I, Sec. 115(c)(1),
(5), title III, Secs. 312(a), (b), 314(a), title V, Sec. 506(b),
Oct. 20, 1976, 90 Stat. 2670, 2671, 2679, 2680, 2687; Pub. L. 95-
19, title III, Sec. 302(a), (c), (e), Apr. 12, 1977, 91 Stat. 44,
45; Pub. L. 95-171, Sec. 2(a), Nov. 12, 1977, 91 Stat. 1353; Pub.
L. 95-216, title IV, Sec. 403(b), Dec. 20, 1977, 91 Stat. 1561;
Pub. L. 96-364, title IV, Sec. 414(a), Sept. 26, 1980, 94 Stat.
1310; Pub. L. 97-35, title XXIV, Sec. 2408(a), Aug. 13, 1981, 95
Stat. 880; Pub. L. 97-248, title I, Sec. 193(a), Sept. 3, 1982, 96
Stat. 408; Pub. L. 98-21, title V, Secs. 515(b), 521(a), 523(a),
Apr. 20, 1983, 97 Stat. 147, 148; Pub. L. 99-272, title XII, Sec.
12401(b)(1), Apr. 7, 1986, 100 Stat. 297; Pub. L. 99-514, title
XVIII, Sec. 1899A(43), Oct. 22, 1986, 100 Stat. 2960; Pub. L. 101-
649, title I, Sec. 162(e)(4), Nov. 29, 1990, 104 Stat. 5011; Pub.
L. 102-164, title III, Sec. 302(a), Nov. 15, 1991, 105 Stat. 1059;
Pub. L. 102-318, title IV, Sec. 401(a)(1), July 3, 1992, 106 Stat.
298; Pub. L. 103-182, title V, Sec. 507(b)(1), Dec. 8, 1993, 107
Stat. 2154; Pub. L. 103-465, title VII, Sec. 702(b), (c)(1), Dec.
8, 1994, 108 Stat. 4997; Pub. L. 104-193, title I, Sec. 110(l)(1),
formerly Sec. 110(l)(2), title III, Sec. 316(g)(2), Aug. 22, 1996,
110 Stat. 2173, 2218, renumbered Pub. L. 105-33, title V, Sec.
5514(a)(2), Aug. 5, 1997, 111 Stat. 620; Pub. L. 107-147, title II,
Sec. 209(d)(1), Mar. 9, 2002, 116 Stat. 33.)
REFERENCES IN TEXT
The Social Security Act, referred to in subsec. (a)(4)(B), (D),
(15)(A)(ii), (16)(A), (B), (17), is act Aug. 14, 1935, ch. 531, 49
Stat. 620, as amended, which is classified generally to chapter 7
(Sec. 301 et seq.) of Title 42, The Public Health and Welfare. Part
A of title IV and title XII of the Act are classified generally to
part A (Sec. 601 et seq.) of subchapter IV and subchapter XII (Sec.
1321 et seq.), respectively, of chapter 7 of Title 42. Sections
303(g), 453(i), and 903(c)(2), (d)(4) of the Act are classified to
sections 503(g), 653(i), and 1103(c)(2), (d)(4), respectively, of
Title 42. For complete classification of this Act to the Code, see
Short Title note set out under section 1305 of Title 42 and Tables.
The Federal-State Extended Unemployment Compensation Act of 1970,
referred to in subsecs. (a)(11) and (c), is Pub. L. 91-373, title
II, Aug. 10, 1970, 84 Stat. 708, as amended, which is set out as a
note below.
Section 212(d)(5) of the Immigration and Nationality Act,
referred to in subsec. (a)(14)(A), is classified to section
1182(d)(5) of Title 8, Aliens and Nationality.
The Railroad Retirement Act of 1974, referred to in subsec.
(a)(15)(A)(ii), is act Aug. 29, 1935, ch. 812, as amended generally
by Pub. L. 93-445, title I, Sec. 101, Oct. 16, 1974, 88 Stat. 1305,
which is classified generally to subchapter IV (Sec. 231 et seq.)
of chapter 9 of Title 45, Railroads. For further details and
complete classification of this Act to the Code, see Codification
note set out preceding section 231 of Title 45, section 231t of
Title 45, and Tables.
AMENDMENTS
2002 - Subsec. (a)(4)(B). Pub. L. 107-147 inserted "or 903(d)(4)"
before "of the Social Security Act".
1996 - Subsec. (a)(16)(A). Pub. L. 104-193, Sec. 316(g)(2)(C),
struck out "and" at end.
Pub. L. 104-193, Sec. 316(g)(2)(A), substituted "Secretary of
Health and Human Services" for "Secretary of Health, Education, and
Welfare".
Pub. L. 104-193, Sec. 110(l)(1), formerly Sec. 110(l)(2), as
renumbered by Pub. L. 105-33, substituted "eligibility for
assistance, or the amount of such assistance, under a State program
funded" for "eligibility for aid or services, or the amount of such
aid or services, under a State plan for aid and services to needy
families with children approved".
Subsec. (a)(16)(B). Pub. L. 104-193, Sec. 316(g)(2)(E), added
subpar. (B). Former subpar. (B) redesignated (C).
Pub. L. 104-193, Sec. 316(g)(2)(B), substituted "information
furnished under subparagraph (A) or (B) is used only for the
purposes authorized under such subparagraph;" for "such information
is used only for the purposes authorized under subparagraph (A);".
Pub. L. 104-193, Sec. 316(g)(2)(A), substituted "Secretary of
Health and Human Services" for "Secretary of Health, Education, and
Welfare".
Subsec. (a)(16)(C). Pub. L. 104-193, Sec. 316(g)(2)(D),
redesignated subpar. (B) as (C).
1994 - Subsec. (a)(4)(C). Pub. L. 103-465, Sec. 702(c)(1),
inserted ", or the withholding of Federal, State, or local
individual income tax," after "health insurance".
Subsec. (a)(17) to (19). Pub. L. 103-465, Sec. 702(b), struck out
"and" at end of par. (17), added par. (18), and redesignated former
par. (18) as (19).
1993 - Subsec. (a)(4)(F). Pub. L. 103-182 added subpar. (F).
1992 - Subsec. (a)(4)(E). Pub. L. 102-318 added subpar. (E).
1991 - Subsec. (a)(6)(A)(ii)(I). Pub. L. 102-164, Sec. 302(a)(1),
substituted "may be denied" for "shall be denied".
Subsec. (a)(6)(A)(iii), (iv). Pub. L. 102-164, Sec. 302(a)(2),
which directed that "and" be struck out at end of cls. (iii) and
(iv), could be executed only to cl. (iv) because "and" did not
appear at end of cl. (iii).
Subsec. (a)(6)(A)(vi). Pub. L. 102-164, Sec. 302(a)(2), added cl.
(vi).
1990 - Subsec. (a)(14)(A). Pub. L. 101-649 struck out reference
to section 203(a)(7) of Immigration and Nationality Act.
1986 - Subsec. (a)(4)(D). Pub. L. 99-272 added subpar. (D).
Subsec. (a)(6)(A)(iii). Pub. L. 99-514 struck out "and" at end.
1983 - Subsec. (a)(4)(C). Pub. L. 98-21, Sec. 523(a), added
subpar. (C).
Subsec. (a)(6)(A)(ii)(I), (iii), (iv). Pub. L. 98-21, Sec.
521(a)(2), substituted "shall be denied" for "may be denied".
Subsec. (a)(6)(A)(v). Pub. L. 98-21, Sec. 521(a)(1), added cl.
(v).
Subsec. (a)(17), (18). Pub. L. 98-21, Sec. 515(b), added par.
(17) and redesignated former par. (17) as (18).
1982 - Subsec. (a)(6)(A)(ii). Pub. L. 97-248 redesignated
existing provisions as provisions preceding subcl. (I) and subcl.
(I), and in such provisions as so redesignated, struck out "(other
than an institution of higher education)" after "capacity for an
educational institution", substituted "2" for "two", and inserted
"except that" at end of subcl. (I), and added subcl. (II).
1981 - Subsec. (c). Pub. L. 97-35 substituted provisions relating
to limitations on certification on Oct. 31 of any taxable year, for
provisions relating to limitations on certification on Oct. 31 of
any taxable year after 1971, and on Oct. 31 of any taxable year
after 1977.
1980 - Subsec. (a)(15). Pub. L. 96-364 inserted provisions
relating to applicability to any pension, retirement or retired
pay, annuity, or other similar periodic payment.
1977 - Subsec. (a)(6)(A)(i). Pub. L. 95-19, Sec. 302(c)(1), (2),
inserted a comma between "instructional" and "research",
substituted "two successive academic years or terms" for "two
successive academic years", and struck out "and" after "the second
of such academic years or terms,".
Subsec. (a)(6)(A)(iii). Pub. L. 95-19, Sec. 302(c)(3), added cl.
(iii).
Subsec. (a)(6)(A)(iv). Pub. L. 95-171 added cl. (iv).
Subsec. (a)(14)(A). Pub. L. 95-19, Sec. 302(a), substituted "who
was lawfully admitted for permanent residence at the time such
services were performed, was lawfully present for purposes of
performing such services, or was permanently residing in the United
States under color of law at the time such services were performed
(including an alien who was" for "who has been lawfully admitted
for permanent residence or otherwise is permanently residing in the
United States under color of law (including an alien who is".
Subsec. (a)(15). Pub. L. 95-19, Sec. 302(e), substituted "March
31, 1980" for "September 30, 1979".
Subsec. (a)(16), (17). Pub. L. 95-216 added par. (16). Former
par. (16) redesignated (17).
1976 - Subsec. (a)(3). Pub. L. 94-455, Secs. 1903(a)(14)(A),
1906(b)(13)(C), inserted "of the Treasury" after "to the Secretary"
and struck out "49 Stat. 640; 52 Stat. 1104, 1105;" before "42
U.S.C. 1104".
Subsec. (a)(6)(A). Pub. L. 94-566, Sec. 115(c)(1), designated
existing provisions as cl. (i), added cl. (ii), and in cl. (i) as
so designated substituted "educational institution" for
"institution of higher education", "an agreement provides" for "the
contract provides", and "if such individual performs such services
in the first of such academic years (or terms) and if there is a
contract or reasonable assurance that such individual will perform
services in any such capacity for any educational institution in
the second of such academic years or terms, and" for "who has a
contract to perform services in any such capacity for any
institution or institutions of higher education for both of such
academic years or both of such terms, and".
Subsec. (a)(6)(B). Pub. L. 94-566, Sec. 506(b), substituted
"section 3309(a)(1)" for "section 3309(a)(1)(A)".
Subsec. (a)(12). Pub. L. 94-566, Sec. 312(a), substituted
provisions that no person shall be denied compensation under such
State law solely on the basis of pregnancy or termination of
pregnancy for provisions that each political subdivision of the
State should have the right to elect to have compensation payable
to employees thereof (whose services were not otherwise subject to
such law) based on service performed by such employees in the
hospitals and institutions of higher education (as defined in
section 3309(d)) operated by such political subdivision; and, if
any such political subdivision did elect to have compensation
payable to such employees thereof (A) the political subdivision
elected should pay into the State unemployment fund, with respect
to the service of such employees, payments (in lieu of
contributions), and (B) such employees would be entitled to
receive, on the basis of such service, compensation payable on the
same conditions as compensation which was payable on the basis of
similar service for the State which was subject to such law.
Subsec. (a)(13) to (16). Pub. L. 94-566, Sec. 314(a), added pars.
(13) to (15) and redesignated former par. (13) as (16).
Subsec. (c). Pub. L. 94-566, Sec. 312(b), provided that on Oct.
31 of any taxable year after 1977, the Secretary shall not certify
any State which, after reasonable notice and opportunity for a
hearing to the State agency, the Secretary of Labor finds has
failed to amend its law so that it contains each of the provisions
required by reason of the enactment of the Unemployment
Compensation Amendments of 1976 to be included therein, or has with
respect to the 12-month period ending on such Oct. 31, failed to
comply substantially with any such provision.
Pub. L. 94-455, Secs. 1903(a)(14)(B), 1906(b)(13)(C), (E),
inserted "of the Treasury" after "certify to the Secretary",
substituted "the Secretary of Labor shall" for "the Secretary
shall" and struck out "(10-month period in the case of October 31,
1972)" after "to the 12-month period".
Subsec. (f). Pub. L. 94-566, Sec. 115(c)(5), added subsec. (f).
1970 - Subsec. (a)(6) to (13). Pub. L. 91-373, Secs. 104(a),
108(a), 121(a), 206, added pars. (6) to (12) and redesignated
former par. (6) as (13).
Subsec. (c). Pub. L. 91-373, Sec. 131(b)(2), clarified provisions
governing procedure to be followed with respect to a finding of the
Secretary of Labor that a state has failed to comply substantially
with any of the provisions of subsec. (a)(5).
Pub. L. 91-373, Sec. 142(f), substituted "October 31" for
"December 31" as certification date and "12-month period ending on
such October 31" for "taxable year" and prohibited certifications
for failure to amend State laws to contain provisions required by
reason of enactment of the Employment Security Amendments of 1970.
Subsec. (d). Pub. L. 91-373, Sec. 142(g), substituted "If at any
time" for "If, at any time during the taxable year,".
Subsec. (e). Pub. L. 91-373, Sec. 142(h), added subsec. (e).
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by section 110(l)(1) of Pub. L. 104-193 effective July
1, 1997, with transition rules relating to State options to
accelerate such date, rules relating to claims, actions, and
proceedings commenced before such date, rules relating to closing
out of accounts for terminated or substantially modified programs
and continuance in office of Assistant Secretary for Family
Support, and provisions relating to termination of entitlement
under AFDC program, see section 116 of Pub. L. 104-193, as amended,
set out as an Effective Date note under section 601 of Title 42,
The Public Health and Welfare.
For effective date of amendment by section 316(g)(2) of Pub. L.
104-193, see section 395(a)-(c) of Pub. L. 104-193, set out as a
note under section 654 of Title 42.
EFFECTIVE DATE OF 1994 AMENDMENT
Section 702(d) of Pub. L. 103-465 provided that: "The amendments
made by this section [amending this section, sections 3306 and 3402
of this title, and section 503 of Title 42, The Public Health and
Welfare] shall apply to payments made after December 31, 1996."
EFFECTIVE DATE OF 1991 AMENDMENT
Section 302(b) of Pub. L. 102-164 provided that: "The amendments
made by this section [amending this section] section shall apply in
the case of compensation paid for weeks beginning on or after the
date of the enactment of this Act [Nov. 15, 1991]."
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by Pub. L. 101-649 effective Oct. 1, 1991, and
applicable beginning with fiscal year 1992, see section 161(a) of
Pub. L. 101-649, set out as a note under section 1101 of Title 8,
Aliens and Nationality.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-272 applicable to recoveries made on or
after Apr. 7, 1986, and applicable with respect to overpayments
made before, on, or after such date, see section 12401(c) of Pub.
L. 99-272, set out as a note under section 503 of Title 42, The
Public Health and Welfare.
EFFECTIVE DATE OF 1983 AMENDMENT
Section 521(b) of Pub. L. 98-21 provided that:
"(1) Except as provided in paragraph (2), the amendments made by
this section [amending this section] shall apply in the case of
compensation paid for weeks beginning on or after April 1, 1984.
"(2) In the case of a State with respect to which the Secretary
of Labor has determined that State legislation is required in order
to comply with the amendment made by this section, the amendment
made by this section shall apply in the case of compensation paid
for weeks which begin on or after April 1, 1984, and after the end
of the first session of the State legislature which begins after
the date of the enactment of this Act [Apr. 20, 1983], or which
began prior to the date of the enactment of this Act and remained
in session for at least twenty-five calendar days after such date
of enactment. For purposes of the preceding sentence, the term
'session' means a regular, special, budget, or other session of a
State legislature."
Section 523(c) of Pub. L. 98-21 provided that: "The amendments
made by this section [amending this section and section 503 of
Title 42, The Public Health and Welfare] shall take effect on the
date of the enactment of this Act [Apr. 20, 1983]."
EFFECTIVE DATE OF 1982 AMENDMENT
Section 193(b) of Pub. L. 97-248, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(1) The amendment made by subsection (a) [amending this section]
shall apply to weeks of unemployment beginning after the date of
the enactment of this Act [Sept. 3, 1982].
"(2) The amendment made by subsection (a) [amending this
section], insofar as it requires retroactive payments of
compensation to employees of educational institutions other than
institutions of higher education (as defined in section 3304(f) of
the Internal Revenue Code of 1986 [formerly I.R.C. 1954]), shall
not be a requirement for any State law before January 1, 1984."
EFFECTIVE DATE OF 1980 AMENDMENT
Section 414(b) of Pub. L. 96-364 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
certifications of States for 1981 and subsequent years."
EFFECTIVE DATE OF 1977 AMENDMENTS
Section 403(d) of Pub. L. 95-216 provided that: "The amendments
made by this section [enacting section 611 of Title 42, The Public
Health and Welfare, and amending this section and section 602 of
Title 42] shall be effective on the date of the enactment of this
Act [Dec. 20, 1977]."
Section 2(b) of Pub. L. 95-171 provided that: "The amendments
made by subsection (a) [amending this section] shall apply with
respect to weeks of unemployment which begin after December 31,
1977."
Section 302(d)(1) of Pub. L. 95-19 provided that: "The amendment
made by subsection (a) [amending this section] shall take effect as
if included in the amendment made by section 314 of the
Unemployment Compensation Amendments of 1976."
Section 302(d)(3) of Pub. L. 95-19 provided that: "The amendments
made by subsection (c) [amending this section] shall take effect as
if included in the amendments made by section 115(c) of the
Unemployment Compensation Amendments of 1976."
EFFECTIVE DATE OF 1976 AMENDMENTS
Section 115(d) of Pub. L. 94-566, as amended by Pub. L. 95-19,
title III, Sec. 301(a), Apr. 12, 1977, 91 Stat. 43, effective Oct.
20, 1976, provided that:
"(1) Except as provided in paragraph (2), the amendments made by
this section [amending this section and section 3309 of this title]
shall apply with respect to certifications of States for 1978 and
subsequent years; except that -
"(A) the amendments made by subsections (a) and (b) [amending
section 3309 of this title] shall only apply with respect to
services performed after December 31, 1977; and
"(B) the amendments made by subsection (c) [amending this
section and section 3309 of this title] shall only apply with
respect to weeks of unemployment which begin after December 31,
1977.
"(2) In the case of any State the legislature of which does not
meet in a regular session which closes during the calendar year
1977, the amendments made by subsection (c) [amending this section
and section 3309 of this title] shall only apply with respect to
weeks of unemployment which begin after December 31, 1978 (or if
earlier, the date provided by State law)."
Section 116(f) of Pub. L. 94-566, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"Effective dates. -
"(1) Subsections (a), (c) and (d). - The amendments made by
subsections (a), (c), and (d) [amending sections 202 and 205 of
Pub. L. 91-373 and section 102 of Pub. L. 93-57 set out below,
section 49d of Title 29, Labor, and section 1301 of Title 42, The
Public Health and Welfare] shall take effect on the later of
October 1, 1976, or the day after the day on which the Secretary
of Labor approves under section 3304(a) of the Internal Revenue
Code of 1986 [formerly I.R.C. 1954] an unemployment compensation
law submitted to him by the Virgin Islands for approval.
"(2) Subsection (b). - The amendments made by subsection (b)
[amending section 3306 of this title] shall apply with respect to
remuneration paid after December 31 of the year in which the
Secretary of Labor approves for the first time an unemployment
compensation law submitted to him by the Virgin Islands for
approval, for services performed after such December 31.
"(3) Subsection (e). - The amendments made by subsection (e)
[amending sections 8501, 8503, 8504, 8521, and 8522 of Title 5,
Government Organization and Employees] shall apply with respect
to benefit years beginning on or after the later of October 1,
1976, or the first day of the first week for which compensation
becomes payable under an unemployment compensation law of the
Virgin Islands which is approved by the Secretary of Labor under
section 3304(a) of the Internal Revenue Code of 1986."
Section 312(c) of Pub. L. 94-566, as amended by Pub. L. 95-19,
title III, Sec. 301(b), Apr. 12, 1977, 91 Stat. 43, effective Oct.
20, 1976, provided that:
"(1) Except as provided in paragraph (2), the amendments made by
this section [amending this section] shall apply with respect to
certifications of States for 1978 and subsequent years.
"(2) In the case of any State the legislature of which does not
meet in a regular session which closes during the calendar year
1977, the amendments made by this section [amending this section]
shall apply with respect to the certification of such State for
1979 and subsequent years."
Section 314(b) of Pub. L. 94-566 provided that: "The amendment
made by subsection (a) [amending this section] shall apply with
respect to certifications of States for 1978 and subsequent years,
or for 1979 and subsequent years in the case of States the
legislatures of which do not meet in a regular session which closes
in the calendar year 1977."
Section 506(c) of Pub. L. 94-566, as amended by Pub. L. 95-19,
title III, Sec. 301(c), Apr. 12, 1977, 91 Stat. 44, effective Oct.
20, 1976, provided that:
"(1) Except as provided in paragraph (2), the amendments made by
this section [amending this section and section 3309 of this title]
shall apply with respect to certifications of States for 1978 and
subsequent years, but only with respect to services performed after
December 31, 1977.
"(2) In the case of any State the legislature of which does not
meet in a regular session which closes during the calendar year
1977, the amendments made by this section [amending this section
and section 3309 of this title] shall apply with respect to the
certification of such State for 1979 and subsequent years, but only
with respect to services performed after December 31, 1978."
[Section 301(d) of Pub. L. 95-19 provided that: "The amendments
made by this section [amending this Effective Date of 1976
Amendment note in three places] shall take effect on October 20,
1976."]
EFFECTIVE DATE OF 1970 AMENDMENT
Section 104(d) of Pub. L. 91-373, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(1) Subject to the provisions of paragraph (2), the amendments
made by subsections (a) and (b) [amending this section and enacting
section 3309 of this title] shall apply with respect to
certifications of State laws for 1972 and subsequent years, but
only with respect to service performed after December 31, 1971. The
amendment made by subsection (c) [amending section 3303 of this
title] shall take effect January 1, 1970.
"(2) Section 3304(a)(6) of the Internal Revenue Code of 1986
[formerly I.R.C. 1954] (as added by subsection (a) of this section)
shall not be a requirement for the State law of any State prior to
July 1, 1972, if the legislature of such State does not meet in a
regular session which closes during the calendar year 1971."
Section 108(b) of Pub. L. 91-373, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
amendment made by subsection (a) [amending this section] shall
apply with respect to certification of State laws for 1972 and
subsequent years; except that section 3304(a)(12) of the Internal
Revenue Code of 1986 [formerly I.R.C. 1954] (as added by subsection
(a)) shall not be a requirement for the State law of any State
prior to July 1, 1972, if the legislature of such State does not
meet in a regular session which closes during the calendar year
1971, or prior to January 1, 1975, if compliance with such
requirement would necessitate a change in the constitution of such
State."
Section 121(b) of Pub. L. 91-373, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(1) Subject to the provisions of paragraph (2), the amendments
made by subsection (a) [amending this section] shall take effect
January 1, 1972, and shall apply to the taxable year 1972 and
taxable years thereafter.
"(2) Paragraphs (7) through (10) of section 3304(a) of the
Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as added by
subsection (a) of this section) shall not be requirements for the
State law of any State prior to July 1, 1972, if the legislature of
such State does not meet in a regular session which closes during
the calendar year 1971."
Amendment by section 142(f)-(h) of Pub. L. 91-373 applicable with
respect to taxable year 1972 and taxable years thereafter, see
section 142(i) of Pub. L. 91-373, set out as a note under section
3302 of this title.
ADDITIONAL TEMPORARY EXTENDED UNEMPLOYMENT COMPENSATION FOR
DISPLACED AIRLINE RELATED WORKERS
Pub. L. 108-11, title IV, Sec. 4002, Apr. 16, 2003, 117 Stat.
607, provided that:
"(a) Definitions. - For purposes of this section -
"(1) the term 'eligible individual' means an individual whose
eligibility for temporary extended unemployment compensation
under the Temporary Extended Unemployment Compensation Act of
2002 (Public Law 107-147; 116 Stat. 21) [title II of Pub. L. 107-
147, set out as a note below], as amended by Public Law 108-1
(117 Stat. 3), is or would be based on the exhaustion of regular
compensation under State law, entitlement to which was based in
whole or in part on qualifying employment performed during such
individual's base period;
"(2) the term 'qualifying employment', with respect to an
eligible individual, means employment -
"(A) with an air carrier, employment at a facility at an
airport, or with an upstream producer or supplier for an air
carrier; and
"(B) as determined by the Secretary, separation from which
was due, in whole or in part, to -
"(i) reductions in service by an air carrier as a result of
a terrorist action or security measure;
"(ii) a closure of an airport in the United States as a
result of a terrorist action or security measure; or
"(iii) a military conflict with Iraq that has been
authorized by Congress;
"(3) the term 'air carrier' means an air carrier that holds a
certificate issued under chapter 411 of title 49, United States
Code;
"(4) the term 'upstream producer' means a firm that performs
additional, value-added, production processes, including firms
that perform final assembly, finishing, or packaging of articles,
for another firm;
"(5) the term 'supplier' means a firm that produces component
parts for, or articles and contract services considered to be a
part of the production process or services for, another firm;
"(6) the term 'Secretary' means the Secretary of Labor; and
"(7) the term 'terrorist action or security measure' means a
terrorist attack on the United States on September 11, 2001, or a
security measure taken in response to such attack.
"(b) Additional Temporary Extended Unemployment Compensation for
Eligible Individual. - In the case of an eligible individual, the
Temporary Extended Unemployment Compensation Act of 2002 (Public
Law 107-147; 116 Stat. 21), as amended by Public Law 108-1 (117
Stat. 3), shall be applied as if it had been amended in accordance
with subsection (c).
"(c) Modifications. -
"(1) In general. - For purposes of subsection (b), the
Temporary Extended Unemployment Compensation Act of 2002 (Public
Law 107-147; 116 Stat. 21), as amended by Public Law 108-1 (117
Stat. 3), shall be treated as if it had been amended as provided
in this subsection.
"(2) Program extension. - Deem section 208 of the Temporary
Extended Unemployment Compensation Act of 2002, as amended by
Public Law 108-1 (117 Stat. 3), to be amended to read as follows:
" 'SEC. 208. APPLICABILITY.
" '(a) In General. - Subject to subsection (b), an agreement
entered into under this title shall apply to weeks of unemployment -

" '(1) beginning after the date on which such agreement is
entered into; and
" '(2) ending before December 29, 2003.
" '(b) Transition for Amount Remaining in Account. -
" '(1) In general. - Subject to paragraph (2), in the case of
an individual who has amounts remaining in an account established
under section 203 as of December 28, 2003, temporary extended
unemployment compensation shall continue to be payable to such
individual from such amounts for any week beginning after such
date for which the individual meets the eligibility requirements
of this title, including such compensation payable by reason of
amounts deposited in such account after such date pursuant to the
application of subsection (c) of such section.
" '(2) Limitation. - No compensation shall be payable by reason
of paragraph (1) for any week beginning after December 26,
2004.'.
"(3) Additional weeks of benefits. - Deem section 203 of the
Temporary Extended Unemployment Compensation Act of 2002, as
amended by Public Law 108-1 (117 Stat. 3), to be amended -
"(A) in subsection (b)(1) -
"(i) in subparagraph (A), by striking '50' and inserting
'150'; and
"(ii) by striking '13' and inserting '39'; and
"(B) in subsection (c)(1), by inserting ' 1/3 of' after
'equal to'.
"(4) Effective date of modifications described in paragraph
(3). -
"(A) In general. - The amendments described in paragraph (3) -

"(i) shall be deemed to have taken effect as if included in
the enactment of the Temporary Extended Unemployment
Compensation Act of 2002; but
"(ii) shall be treated as applying only with respect to
weeks of unemployment beginning on or after the date of
enactment of this Act [Apr. 16, 2003], subject to
subparagraph (B).
"(B) Special rules. - In the case of an eligible individual
for whom a temporary extended unemployment account was
established before the date of enactment of this Act [Apr. 16,
2003], the Temporary Extended Unemployment Compensation Act of
2002 (as amended by this section) shall be applied subject to
the following:
"(i) Any amounts deposited in the individual's temporary
extended unemployment compensation account by reason of
section 203(c) of such Act (commonly known as 'TEUC-X
amounts') before the date of enactment of this Act [Apr. 16,
2003] shall be treated as amounts deposited by reason of
section 203(b) of such Act (commonly known as 'TEUC
amounts'), as deemed to have been amended by paragraph
(3)(A).
"(ii) For purposes of determining whether the individual is
eligible for any TEUC-X amounts under such Act, as deemed to
be amended by this subsection -
"(I) any determination made under section 203(c) of such Act
before the application of the amendment described in
paragraph (3)(B) shall be disregarded; and
"(II) any such determination shall instead be made by applying
section 203(c) of such Act, as deemed to be amended by
paragraph (3)(B), as of the time that all amounts established
in such account in accordance with section 203(b) of such Act
(as deemed to be amended under this subsection, and including
any amounts described in clause (i)) are in fact exhausted."
TEMPORARY EXTENDED UNEMPLOYMENT COMPENSATION
Pub. L. 107-147, title II, Mar. 9, 2002, 116 Stat. 26, as amended
by Pub. L. 108-1, Sec. 1(a), Jan. 8, 2003, 117 Stat. 3; Pub. L. 108-
26, Sec. 2(a), May 28, 2003, 117 Stat. 751; Pub. L. 108-271, Sec.
8(b), July 7, 2004, 118 Stat. 814, provided that:
"SEC. 201. SHORT TITLE.
"This title may be cited as the 'Temporary Extended Unemployment
Compensation Act of 2002'.
"SEC. 202. FEDERAL-STATE AGREEMENTS.
"(a) In General. - Any State which desires to do so may enter
into and participate in an agreement under this title with the
Secretary of Labor (in this title referred to as the 'Secretary').
Any State which is a party to an agreement under this title may,
upon providing 30 days' written notice to the Secretary, terminate
such agreement.
"(b) Provisions of Agreement. - Any agreement under subsection
(a) shall provide that the State agency of the State will make
payments of temporary extended unemployment compensation to
individuals who -
"(1) have exhausted all rights to regular compensation under
the State law or under Federal law with respect to a benefit year
(excluding any benefit year that ended before March 15, 2001);
"(2) have no rights to regular compensation or extended
compensation with respect to a week under such law or any other
State unemployment compensation law or to compensation under any
other Federal law;
"(3) are not receiving compensation with respect to such week
under the unemployment compensation law of Canada; and
"(4) filed an initial claim for regular compensation on or
after March 15, 2001.
"(c) Exhaustion of Benefits. - For purposes of subsection (b)(1),
an individual shall be deemed to have exhausted such individual's
rights to regular compensation under a State law when -
"(1) no payments of regular compensation can be made under such
law because such individual has received all regular compensation
available to such individual based on employment or wages during
such individual's base period; or
"(2) such individual's rights to such compensation have been
terminated by reason of the expiration of the benefit year with
respect to which such rights existed.
"(d) Weekly Benefit Amount, Etc. - For purposes of any agreement
under this title -
"(1) the amount of temporary extended unemployment compensation
which shall be payable to any individual for any week of total
unemployment shall be equal to the amount of the regular
compensation (including dependents' allowances) payable to such
individual during such individual's benefit year under the State
law for a week of total unemployment;
"(2) the terms and conditions of the State law which apply to
claims for regular compensation and to the payment thereof shall
apply to claims for temporary extended unemployment compensation
and the payment thereof, except -
"(A) that an individual shall not be eligible for temporary
extended unemployment compensation under this title unless, in
the base period with respect to which the individual exhausted
all rights to regular compensation under the State law, the
individual had 20 weeks of full-time insured employment or the
equivalent in insured wages, as determined under the provisions
of the State law implementing section 202(a)(5) of the Federal-
State Extended Unemployment Compensation Act of 1970 [Pub. L.
91-373] (26 U.S.C. 3304 note); and
"(B) where otherwise inconsistent with the provisions of this
title or with the regulations or operating instructions of the
Secretary promulgated to carry out this title; and
"(3) the maximum amount of temporary extended unemployment
compensation payable to any individual for whom a temporary
extended unemployment compensation account is established under
section 203 shall not exceed the amount established in such
account for such individual.
"(e) Election by States. - Notwithstanding any other provision of
Federal law (and if State law permits), the Governor of a State
that is in an extended benefit period may provide for the payment
of temporary extended unemployment compensation in lieu of extended
compensation to individuals who otherwise meet the requirements of
this section. Such an election shall not require a State to trigger
off an extended benefit period.
"SEC. 203. TEMPORARY EXTENDED UNEMPLOYMENT COMPENSATION ACCOUNT.
"(a) In General. - Any agreement under this title shall provide
that the State will establish, for each eligible individual who
files an application for temporary extended unemployment
compensation, a temporary extended unemployment compensation
account with respect to such individual's benefit year.
"(b) Amount in Account. -
"(1) In general. - The amount established in an account under
subsection (a) shall be equal to the lesser of -
"(A) 50 percent of the total amount of regular compensation
(including dependents' allowances) payable to the individual
during the individual's benefit year under such law, or
"(B) 13 times the individual's average weekly benefit amount
for the benefit year.
"(2) Weekly benefit amount. - For purposes of this subsection,
an individual's weekly benefit amount for any week is the amount
of regular compensation (including dependents' allowances) under
the State law payable to such individual for such week for total
unemployment.
"(c) Special Rule. -
"(1) In general. - Notwithstanding any other provision of this
section, if, at the time that the individual's account is
exhausted, such individual's State is in an extended benefit
period (as determined under paragraph (2)), then, such account
shall be augmented by an amount equal to the amount originally
established in such account (as determined under subsection
(b)(1)).
"(2) Extended benefit period. - For purposes of paragraph (1),
a State shall be considered to be in an extended benefit period
if, at the time of exhaustion (as described in paragraph (1)) -
"(A) such a period is then in effect for such State under the
Federal-State Extended Unemployment Compensation Act of 1970
[Pub. L. 91-373]; or
"(B) such a period would then be in effect for such State
under such Act if section 203(d) of such Act were applied as if
it had been amended by striking '5' each place it appears and
inserting '4'.
"SEC. 204. PAYMENTS TO STATES HAVING AGREEMENTS FOR THE PAYMENT
OF TEMPORARY EXTENDED UNEMPLOYMENT COMPENSATION.
"(a) General Rule. - There shall be paid to each State that has
entered into an agreement under this title an amount equal to 100
percent of the temporary extended unemployment compensation paid to
individuals by the State pursuant to such agreement.
"(b) Treatment of Reimbursable Compensation. - No payment shall
be made to any State under this section in respect of any
compensation to the extent the State is entitled to reimbursement
in respect of such compensation under the provisions of any Federal
law other than this title or chapter 85 of title 5, United States
Code. A State shall not be entitled to any reimbursement under such
chapter 85 in respect of any compensation to the extent the State
is entitled to reimbursement under this title in respect of such
compensation.
"(c) Determination of Amount. - Sums payable to any State by
reason of such State having an agreement under this title shall be
payable, either in advance or by way of reimbursement (as may be
determined by the Secretary), in such amounts as the Secretary
estimates the State will be entitled to receive under this title
for each calendar month, reduced or increased, as the case may be,
by any amount by which the Secretary finds that the Secretary's
estimates for any prior calendar month were greater or less than
the amounts which should have been paid to the State. Such
estimates may be made on the basis of such statistical, sampling,
or other method as may be agreed upon by the Secretary and the
State agency of the State involved.
"SEC. 205. FINANCING PROVISIONS.
"(a) In General. - Funds in the extended unemployment
compensation account (as established by section 905(a) of the
Social Security Act (42 U.S.C. 1105(a)) of the Unemployment Trust
Fund (as established by section 904(a) of such Act (42 U.S.C.
1104(a)) shall be used for the making of payments to States having
agreements entered into under this title.
"(b) Certification. - The Secretary shall from time to time
certify to the Secretary of the Treasury for payment to each State
the sums payable to such State under this title. The Secretary of
the Treasury, prior to audit or settlement by the Government
Accountability Office, shall make payments to the State in
accordance with such certification, by transfers from the extended
unemployment compensation account (as so established) to the
account of such State in the Unemployment Trust Fund (as so
established).
"(c) Assistance to States. - There are appropriated out of the
employment security administration account (as established by
section 901(a) of the Social Security Act (42 U.S.C. 1101(a)) of
the Unemployment Trust Fund, without fiscal year limitation, such
funds as may be necessary for purposes of assisting States (as
provided in title III of the Social Security Act (42 U.S.C. 501 et
seq.)) in meeting the costs of administration of agreements under
this title.
"(d) Appropriations for Certain Payments. - There are
appropriated from the general fund of the Treasury, without fiscal
year limitation, to the extended unemployment compensation account
(as so established) of the Unemployment Trust Fund (as so
established) such sums as the Secretary estimates to be necessary
to make the payments under this section in respect of -
"(1) compensation payable under chapter 85 of title 5, United
States Code; and
"(2) compensation payable on the basis of services to which
section 3309(a)(1) of the Internal Revenue Code of 1986 applies.
Amounts appropriated pursuant to the preceding sentence shall not
be required to be repaid.
"SEC. 206. FRAUD AND OVERPAYMENTS.
"(a) In General. - If an individual knowingly has made, or caused
to be made by another, a false statement or representation of a
material fact, or knowingly has failed, or caused another to fail,
to disclose a material fact, and as a result of such false
statement or representation or of such nondisclosure such
individual has received an amount of temporary extended
unemployment compensation under this title to which he was not
entitled, such individual -
"(1) shall be ineligible for further temporary extended
unemployment compensation under this title in accordance with the
provisions of the applicable State unemployment compensation law
relating to fraud in connection with a claim for unemployment
compensation; and
"(2) shall be subject to prosecution under section 1001 of
title 18, United States Code.
"(b) Repayment. - In the case of individuals who have received
amounts of temporary extended unemployment compensation under this
title to which they were not entitled, the State shall require such
individuals to repay the amounts of such temporary extended
unemployment compensation to the State agency, except that the
State agency may waive such repayment if it determines that -
"(1) the payment of such temporary extended unemployment
compensation was without fault on the part of any such
individual; and
"(2) such repayment would be contrary to equity and good
conscience.
"(c) Recovery by State Agency. -
"(1) In general. - The State agency may recover the amount to
be repaid, or any part thereof, by deductions from any temporary
extended unemployment compensation payable to such individual
under this title or from any unemployment compensation payable to
such individual under any Federal unemployment compensation law
administered by the State agency or under any other Federal law
administered by the State agency which provides for the payment
of any assistance or allowance with respect to any week of
unemployment, during the 3-year period after the date such
individuals received the payment of the temporary extended
unemployment compensation to which they were not entitled, except
that no single deduction may exceed 50 percent of the weekly
benefit amount from which such deduction is made.
"(2) Opportunity for hearing. - No repayment shall be required,
and no deduction shall be made, until a determination has been
made, notice thereof and an opportunity for a fair hearing has
been given to the individual, and the determination has become
final.
"(d) Review. - Any determination by a State agency under this
section shall be subject to review in the same manner and to the
same extent as determinations under the State unemployment
compensation law, and only in that manner and to that extent.
"SEC. 207. DEFINITIONS.
"In this title, the terms 'compensation', 'regular compensation',
'extended compensation', 'additional compensation', 'benefit year',
'base period', 'State', 'State agency', 'State law', and 'week'
have the respective meanings given such terms under section 205 of
the Federal-State Extended Unemployment Compensation Act of 1970
(26 U.S.C. 3304 note).
"SEC. 208. APPLICABILITY.
"(a) In General. - Except as provided in subsection (b), an
agreement entered into under this title shall apply to weeks of
unemployment -
"(1) beginning after the date on which such agreement is
entered into; and
"(2) ending on or before December 31, 2003.
"(b) Transition for Amount Remaining in Account. -
"(1) In general. - Subject to paragraphs (2) and (3), in the
case of an individual who has amounts remaining in an account
established under section 203 as of December 31, 2003, temporary
extended unemployment compensation shall continue to be payable
to such individual from such amounts for any week beginning after
such date for which the individual meets the eligibility
requirements of this title.
"(2) No augmentation after december 31, 2003. - If the account
of an individual is exhausted after December 31, 2003, then
section 203(c) shall not apply and such account shall not be
augmented under such section, regardless of whether such
individual's State is in an extended benefit period (as
determined under paragraph (2) of such section).
"(3) Limitation. - No compensation shall be payable by reason
of paragraph (1) for any week beginning after March 31, 2004.
"SEC. 209. SPECIAL REED ACT TRANSFER IN FISCAL YEAR 2002.
"(a) Repeal of Certain Provisions Added by the Balanced Budget
Act of 1997. -
"(1) In general. - [Amended section 1103 of Title 42, The
Public Health and Welfare.]
"(2) Savings provision. - Any amounts transferred before the
date of enactment of this Act [Mar. 9, 2002] under the provision
repealed by paragraph (1)(A) [amending section 1103 of Title 42]
shall remain subject to section 903 of the Social Security Act
[42 U.S.C. 1103], as last in effect before such date of
enactment.
"(b) Special Transfer in Fiscal Year 2002. - [Amended section
1103 of Title 42.]
"(c) Limitations on Transfers. - Section 903(b) of the Social
Security Act [42 U.S.C. 1103(b)] shall apply to transfers under
section 903(d) of such Act (as amended by this section). For
purposes of the preceding sentence, such section 903(b) shall be
deemed to be amended as follows:
"(1) By substituting 'the transfer date described in subsection
(d)(5)' for 'October 1 of any fiscal year'.
"(2) By substituting 'remain in the Federal unemployment
account' for 'be transferred to the Federal unemployment account
as of the beginning of such October 1'.
"(3) By substituting 'fiscal year 2002 (after the transfer date
described in subsection (d)(5))' for 'the fiscal year beginning
on such October 1'.
"(4) By substituting 'under subsection (d)' for 'as of October
1 of such fiscal year'.
"(5) By substituting '(as of the close of fiscal year 2002)'
for '(as of the close of such fiscal year)'.
"(d) Technical Amendments. -
"(1) [Amended sections 3304 and 3306 of this title.]
"(2) [Amended section 503 of Title 42.]
"(e) Regulations. - The Secretary of Labor may prescribe any
operating instructions or regulations necessary to carry out this
section and the amendments made by this section."
[Pub. L. 108-26, Sec. 2(b), May 28, 2003, 117 Stat. 751, provided
that: "The amendments made by this section [amending section 208 of
Pub. L. 107-147, set out above] shall take effect as if included in
the enactment of the Temporary Extended Unemployment Compensation
Act of 2002 (Public Law 107-147 [title II]; 116 Stat. 21 [26])."]
[Pub. L. 108-1, Sec. 1(b), Jan. 8, 2003, 117 Stat. 4, provided
that: "The amendment made by this section [amending section 208 of
Pub. L. 107-147, set out above] shall take effect as if included in
the enactment of the Temporary Extended Unemployment Compensation
Act of 2002 (Public Law 107-147 [title II]; 116 Stat. 21 [26])."]
PROFILING OF NEW CLAIMANTS FOR REGULAR UNEMPLOYMENT COMPENSATION
Pub. L. 103-6, Sec. 4, Mar. 4, 1993, 107 Stat. 34, directed
Secretary of Labor to establish program for encouraging adoption
and implementation by all States of system of profiling all new
claimants for regular unemployment compensation to determine which
claimants might be likely to exhaust regular unemployment
compensation and might need reemployment assistance services,
directed Secretary to provide technical assistance and advice to
States in development of model profiling systems and procedures for
such systems and to provide to each State, from funds available for
this purpose, such funds as determined necessary, and directed
Secretary to report to Congress on operation and effectiveness of
profiling systems adopted by States along with continuation and
legislative recommendations, prior to repeal by Pub. L. 103-152,
Sec. 4(e), Nov. 24, 1993, 107 Stat. 1518.
TREATMENT OF PERSIAN GULF CRISIS RESERVISTS
Section 104 of Pub. L. 102-318 provided that: "If -
"(1) an individual who was a member of a reserve component of
the Armed Forces was called for active duty after August 2, 1990,
and before March 1, 1991,
"(2) such individual was receiving regular compensation,
extended compensation, or a trade readjustment allowance for the
week in which he was so called,
"(3) such individual served on such active duty for at least 90
consecutive days, and
"(4) such individual was entitled to regular compensation on
the basis of his services on such active duty, but the weekly
benefit amount was less than the benefit amount he received for
the week referred to in paragraph (2),
such individual's weekly benefit amount under the Emergency
Unemployment Compensation Act of 1991 [see section 101(d) of Pub.
L. 102-164, set out below] for any week beginning after the date of
the enactment of this Act [July 3, 1992] shall be not less than the
benefit amount he received for the week referred to in paragraph
(2)."
STUDY AND REPORT BY FEDERAL ADVISORY COUNCIL ON SUSPENSION OF
ELIGIBILITY REQUIREMENTS FOR UNEMPLOYMENT BENEFITS
Section 202(b)(2) of Pub. L. 102-318 directed Federal Advisory
Council established under 42 U.S.C. 1108 to conduct a study of the
provisions suspended by the amendment made by section 202(b)(1) of
Pub. L. 102-318, enacting section 202(a)(7) of Pub. L. 91-373, set
out below, and to submit, not later than Feb. 1, 1994, to Committee
on Ways and Means of House of Representatives and Committee on
Finance of Senate, a report of its recommendations on such
suspended provisions.
INFORMATION REQUIRED WITH RESPECT TO TAXATION OF UNEMPLOYMENT
BENEFITS
Section 301 of Pub. L. 102-318 provided that:
"(a) Information on Unemployment Benefits. -
"(1) General rule. - The State agency in each State shall
provide to an individual filing a claim for compensation under
the State unemployment compensation law a written explanation of
the Federal and State income taxation of unemployment benefits
and of the requirements to make payments of estimated Federal and
State income taxes.
"(2) State agency. - For purposes of this subsection, the term
'State agency' has the meaning given such term by section 3306(e)
of the Internal Revenue Code of 1986.
"(b) Effective Date. - The amendment made by subsection (a) shall
take effect on October 1, 1992."
EMERGENCY UNEMPLOYMENT COMPENSATION
Pub. L. 102-164, Sec. 1, titles I, II, Nov. 15, 1991, 105 Stat.
1049, 1056, as amended by Pub. L. 102-182, Sec. 3(a)(1)-(6), Dec.
4, 1991, 105 Stat. 1234; Pub. L. 102-244, Secs. 1(a), (b), 2, Feb.
7, 1992, 106 Stat. 3, 4; Pub. L. 102-318, title I, Secs. 101(a)-
(d), 102(a), 103(a), 107, July 3, 1992, 106 Stat. 290-293, 295;
Pub. L. 103-6, Sec. 2(a)-(c), Mar. 4, 1993, 107 Stat. 33; Pub. L.
103-152, Secs. 2(a)-(d), 3(a), Nov. 24, 1993, 107 Stat. 1516, 1517,
known as the "Emergency Unemployment Compensation Act of 1991",
established an emergency unemployment compensation program for
individuals eligible during the period of Nov. 17, 1991, to Feb. 5,
1994, and directed the Secretary of Labor to carry out a job search
assistance demonstration program with a final report to Congress on
the effectiveness of the demonstration program due not later than 5
years after the commencement of the program.
DETERMINATION OF AMOUNT OF FEDERAL SHARE WITH RESPECT TO CERTAIN
EXTENDED BENEFITS PAYMENTS
Pub. L. 100-203, title IX, Sec. 9151, Dec. 22, 1987, 101 Stat.
1330-322, provided that: "For the purpose of determining the amount
of the Federal payment to any State under section 204(a)(1) of the
Federal-State Extended Unemployment Compensation Act of 1970
[section 204(a)(1) of Pub. L. 91-373, set out below] with respect
to the implementation of paragraph (3) of section 202(a) of such
Act [section 202(a) of Pub. L. 91-373, set out below] (as added by
section 1024(a) of the Omnibus Reconciliation Act of 1980 [Pub. L.
96-499]), such paragraph shall be considered to apply only with
respect to weeks of unemployment beginning after October 31, 1981,
except that for any State in which the State legislature did not
meet in 1981, it shall be considered to apply for such purpose only
with respect to weeks of unemployment beginning after October 31,
1982."
DEMONSTRATION PROGRAM TO PROVIDE SELF-EMPLOYMENT ALLOWANCES FOR
ELIGIBLE INDIVIDUALS
Pub. L. 100-203, title IX, Sec. 9152, Dec. 22, 1987, 101 Stat.
1330-322, as amended by Pub. L. 100-647, title VIII, Sec. 8301,
Nov. 10, 1988, 102 Stat. 3798, provided that:
"(a) In General. - The Secretary of Labor (hereinafter in this
section referred to as the 'Secretary') shall carry out a
demonstration program under this section for the purpose of making
available self-employment allowances to eligible individuals. To
carry out such program, the Secretary shall enter into agreements
with three States that -
"(1) apply to participate in such program, and
"(2) demonstrate to the Secretary that they are capable of
implementing the provisions of the agreement.
"(b) Selection of States. - (1) In determining whether to enter
into an agreement with a State under this section, the Secretary
shall take into consideration at least -
"(A) the availability and quality of technical assistance
currently provided by agencies of the State to the self-employed;
"(B) existing local market conditions and the business climate
for new, small business enterprises in the State;
"(C) the adequacy of State resources to carry out a regular
unemployment compensation program and a program under this
section;
"(D) the range and extent of specialized services to be
provided by the State to individuals covered by such an
agreement;
"(E) the design of the evaluation to be applied by the State to
the program; and
"(F) the standards which are to be utilized by the State for
the purpose of assuring that individuals who will receive self-
employment assistance under this section will have sufficient
experience (or training) and ability to be self employed.
"(2) The Secretary may not enter into an agreement with any State
under this section unless the Secretary makes a determination that
the State's unemployment compensation program has adequate
reserves.
"(c) Provisions of Agreements. - Any agreement entered into with
a State under this section shall provide that -
"(1) each individual who is an eligible individual with respect
to any benefit year beginning during the three-year period
commencing on the date on which such agreement is entered into
shall receive a self-employment allowance;
"(2) self-employment allowances made to any individual under
this section shall be made in the same amount, on the same terms,
and subject to the same conditions as regular or extended
unemployment compensation, as the case may be, paid by such
State; except that -
"(A) State and Federal requirements relating to availability
for work, active search for work, or refusal to accept suitable
work shall not apply to such individual; and
"(B) such individual shall be considered to be unemployed for
purposes of the State and Federal laws applicable to
unemployment compensation, as long as the individual meets the
requirements applicable under this section to such individual;
"(3) to the extent that such allowances are made to an
individual under this section, an amount equal to the amount of
such allowances shall be charged against the amount that may be
paid to such individual under State law for regular or extended
unemployment compensation, as the case may be;
"(4) the total amount paid to an individual with respect to any
benefit year under this section may not exceed the total amount
that could be paid to such individual for regular or extended
unemployment compensation, as the case may be, with respect to
such benefit year under State law;
"(5) the State shall implement a program that -
"(A) is approved by the Secretary;
"(B) will not result in any cost to the Unemployment Trust
Fund established by section 904(a) of the Social Security Act
[42 U.S.C. 1104(a)] in excess of the cost which would have been
incurred by such State and charged to such Fund if the State
had not participated in the demonstration program under this
section;
"(C) is designed to select and assist individuals for self-
employment allowances, monitor the individual's self-
employment, and provide, as described in subsection (d), to
the Secretary a complete evaluation of the use of such
allowances; and
"(D) otherwise meets the requirements of this section; and
"(6) the State, from its general revenue funds, shall -
"(A) repay to the Unemployment Trust Fund any cost incurred
by the State and charged to the Fund which exceeds the cost
which would have been incurred by such State and charged to
such Fund if the State had not participated in the
demonstration program under this section; and
"(B) in any case in which any excess cost described in
subparagraph (A) is not repaid in the fiscal year in which it
was charged to the Fund, pay to the Fund an amount of interest,
on the outstanding balance of such excess cost, which is
sufficient (when combined with any repayment by the State
described in subparagraph (A)) to reimburse the Fund for any
loss which would not have been incurred if such excess cost had
not been incurred.
"(d) Evaluation. - (1) Each State that enters into an agreement
under this section shall carry out an evaluation of its activities
under this section. Such evaluation shall be based on an
experimental design with random assignment between a treatment
group and a control group with not more than one-half of the
individuals receiving assistance at any one time being assigned to
the treatment group.
"(2) The Secretary shall use the data provided from such
evaluation to analyze the benefits and the costs of the program
carried out under this section, to formulate the reports under
subsection (g), and to estimate any excess costs described in
subsection (c)(6)(A).
"(e) Financing. - (1) Notwithstanding section 303(a)(5) of the
Social Security Act [42 U.S.C. 503(a)(5)] and section 3304(a)(4) of
the Internal Revenue Code of 1986, amounts in the unemployment fund
of a State may be used by a State to make payments (exclusive of
expenses of administration) for self-employment allowances made
under this section to an individual who is receiving them in lieu
of regular unemployment compensation.
"(2) In any case in which a self-employment allowance is made
under this section to an individual in lieu of extended
unemployment compensation under the Federal-State Extended
Unemployment Compensation Act of 1970 [Pub. L. 91-373, title II,
set out below], payments made under this section for self-
employment allowances shall be considered to be compensation
described in section 204(a)(1) of such Act and paid under State
law.
"(f) Limitation. - No funds made available to a State under title
III of the Social Security Act [42 U.S.C. 501 et seq.] or any other
Federal law may be used for the purpose of administering the
program carried out by such State under this section.
"(g) Report to Congress. - (1) Not later than three years after
the date of the enactment of this Act [Dec. 22, 1987], the
Secretary shall submit an interim report to the Congress on the
effectiveness of the demonstration program carried out under this
section. Such report shall include -
"(A) information on the extent to which this section has been
utilized;
"(B) an analysis of any barriers to such utilization; and
"(C) an analysis of the feasibility of extending the provisions
of this section to individuals not covered by State unemployment
compensation laws.
"(2) Not later than six years after the date of the enactment of
this Act [Dec. 22, 1987], the Secretary shall submit a final report
to the Congress on such program.
"(h) Fraud and Overpayments. - (1) If an individual knowingly has
made, or caused to be made by another, a false statement or
representation of a material fact, or knowingly has failed, or
caused another to fail, to disclose a material fact, and as a
result of such false statement or representation or of such
nondisclosure such individual has received payment under this
section to which he was not entitled, such individual shall be -
"(A) ineligible for further assistance under this section; and
"(B) subject to prosecution under section 1001 of title 18,
United States Code.
"(2)(A) If any person received any payment under this section to
which such person was not entitled, the State is authorized to
require such person to repay such assistance; except that the State
agency may waive such repayment if it determines that -
"(i) the providing of such assistance or making of such payment
was without fault on the part of such person; and
"(ii) such repayment would be contrary to equity and good
conscience.
"(B) No repayment shall be required under subparagraph (A) until
a determination has been made, notice thereof and an opportunity
for a fair hearing has been given to the person, and the
determination has become final. Any determination under such
subparagraph shall be subject to review in the same manner and to
the same extent as determinations under the State unemployment
compensation law, and only in that manner and to that extent.
"(i) Definitions. - For purposes of this section -
"(1) the term 'eligible individual' means, with respect to any
benefit year, an individual who -
"(A) is eligible to receive regular or extended compensation
under the State law during such benefit year;
"(B) is likely to receive unemployment compensation for the
maximum number of weeks that such compensation is made
available under the State law during such benefit year;
"(C) submits an application to the State agency for a self-
employment allowance under this section; and
"(D) meets applicable State requirements,
except that not more than (i) 3 percent of the number of
individuals eligible to receive regular compensation in a State
at the beginning of a fiscal year, or (ii) the number of persons
who exhausted their unemployment compensation benefits in the
fiscal year ending before such fiscal year, whichever is lesser,
may be considered as eligible individuals for such State for
purposes of this section during such fiscal year;
"(2) the term 'self-employment allowance' means compensation
paid under this section for the purpose of assisting an eligible
individual with such individual's self-employment; and
"(3) the terms 'compensation', 'extended compensation',
'regular compensation', 'benefit year', 'State', and 'State law',
have the respective meanings given to such terms by section 205
of the Federal-State Extended Unemployment Compensation Act of
1970 [Pub. L. 91-373, set out below]."
SUPPLEMENTAL UNEMPLOYMENT COMPENSATION FOR CERTAIN INDIVIDUALS
Section 12402 of Pub. L. 99-272 provided that:
"(a) In General. - If -
"(1) an individual was receiving Federal supplemental
compensation for the week which includes March 31, 1985, or a
series of consecutive weeks which began with such week, and
"(2) such individual did not meet the consecutive-week
eligibility requirements of the Federal Supplemental Compensation
Act of 1982 [subtitle A (Secs. 601-606) of title VI of Pub. L. 97-
248, set out below] during any period of 1 or more subsequent
weeks by reason of performing temporary disaster services
described in subsection (e),
weeks in such period shall be disregarded for purposes of the
consecutive-week requirement of section 602(f)(2)(B) of such Act
[section 602(f)(2)(B) of Pub. L. 97-248, set out below], and,
notwithstanding the requirements of State law relating to the
availability for work, the active search for work, or the refusal
to accept work, such individual shall be entitled to payment of
Federal supplemental compensation for each week of unemployment
which is described in subsection (b) and for which a certification
of unemployment is made by such individual in accordance with
subsection (c).
"(b) Weeks for Which Payment Shall Be Made. - A week of
unemployment for which payment shall be made under subsection (a)
is a week which occurred during the period which commences with the
first week beginning after the close of the period described in
subsection (a)(2) and ends with the beginning of the first week in
which the individual was employed after the close of such period.
"(c) Certification. - The certification of unemployment referred
to in subsection (a) shall be a certification -
"(1) that is made on a form provided by the State agency
concerned and signed by the individual; and
"(2) that identifies the weeks of unemployment for which the
individual is making the certification.
"(d) Limitation on Amount of Payment. - In no case may the total
amount paid to an individual under subsection (a) exceed the amount
remaining in the account established for such individual under
section 602(e) of the Federal Supplemental Compensation Act of 1982
[section 602(e) of Pub. L. 97-248, set out below] after payments
were made from such account for weeks of unemployment beginning
before the period described in subsection (a)(2).
"(e) Definition. - For purposes of subsection (a), the term
'temporary disaster services' means services performed as a member
of the National Guard after being called up by the Governor of a
State to perform services related to a major disaster that was
declared on June 3, 1985, by the President of the United States
under the Disaster Relief Act of 1974 [42 U.S.C. 5121 et seq.].
"(f) Modification of Agreement. - (1) The Secretary of Labor
shall, at the earliest possible date after the date of the
enactment of this Act [Apr. 7, 1986], propose to any State
concerned a modification of the agreement that the Secretary has
with such State under section 602 of the Federal Supplemental
Compensation Act of 1982 [section 602 of Pub. L. 97-248, set out
below] in order to carry out this section.
"(2) Pending modification of the agreement, the State may make
payment in accordance with the provisions of this section and shall
be reimbursed in accordance with the provisions of section 604(a)
of the Federal Supplemental Compensation Act of 1982 [section
604(a) of Pub. L. 97-248, set out below]. For purposes of carrying
out this paragraph, the term 'this subtitle' in such section 604(a)
shall include this section.
"(g) Effective Date. - The provisions of this section shall apply
to weeks beginning after March 31, 1985."
AMORTIZATION PAYMENTS FOR STATES WITH INDEPENDENT RETIREMENT PLANS
FROM FUNDS FOR INCREASED COSTS OF ADMINISTRATION OF UNEMPLOYMENT
COMPENSATION LAWS; CHANGES IN STATE LAWS; INCREASED CLAIMS; SALARY
COSTS
Pub. L. 99-88, title I, Sec. 100, Aug. 15, 1985, 99 Stat. 344,
provided that: "Whenever funds are made available, now or
hereafter, in this or any other Act for the administration of
unemployment compensation laws to meet increased costs of
administration resulting from changes in a State law or increases
in the number of unemployment insurance claims filed and claims
paid or increased salary costs resulting from changes in State
salary compensation plans embracing employees of the State
generally over those upon which the State's basic allocation was
based, which cannot be provided for by normal budgetary adjustment,
amortization payments for States which had independent retirement
plans prior to 1980 in their State Employment Security Agencies and
States agencies administering the State's unemployment compensation
law may be paid from such funds."
ARRANGEMENTS TO PREVENT PAYMENTS OF UNEMPLOYMENT COMPENSATION TO
RETIREES AND PRISONERS
Pub. L. 98-135, title II, Sec. 206, Oct. 24, 1983, 97 Stat. 861,
provided that:
"(a) The Secretary of Labor, the Director of the Office of
Personnel Management, and the Attorney General are directed to
enter into arrangements to make available to the States, computer
or other data regarding current and retired Federal employees and
Federal prisoners so that States may review the eligibility of
these individuals for unemployment compensation, and take action
where appropriate.
"(b) The Secretary of Labor shall report to the Congress, prior
to January 31, 1984, on arrangements which have been entered into
under subsection (a), and any arrangements which could be entered
into with other appropriate State agencies, for the purpose of
ensuring that unemployment compensation is not paid to retired
individuals or prisoners in violation of law. The report shall
include any recommendations for further legislation which might be
necessary to aid in preventing such payments."
SHORT-TIME COMPENSATION
Section 401(b)-(d) of Pub. L. 102-318 provided that:
"(b) Assistance in Implementing Programs. - In order to assist
States in establishing and implementing short-time compensation
programs -
"(1) the Secretary of Labor (hereinafter in this section
referred to as the 'Secretary') shall develop model legislative
language which may be used by States in developing and enacting
short-time compensation programs and shall propose such revisions
of such legislative language as may be appropriate, and
"(2) the Secretary shall provide technical assistance and
guidance in developing, enacting, and implementing such programs.
The initial model legislative language referred to in paragraph (1)
shall be developed not later than January 1, 1993.
"(c) Reports. -
"(1) Initial report. - Not later than January 1, 1995, the
Secretary shall submit to the Congress a report on the
implementation of this section. Such report shall include an
evaluation of short-time compensation programs and shall contain
such recommendations as the Secretary may deem advisable.
"(2) Subsequent reports. - After the submission of the report
under paragraph (1), the Secretary shall submit such additional
reports on the implementation of short-time compensation programs
as the Secretary deems appropriate.
"(d) Definitions. - For purposes of this section [amending this
section, section 3306 of this title, and section 503 of Title 42,
The Public Health and Welfare] -
"(1) Short-time compensation program. - The term 'short-time
compensation program' means a program under which -
"(A) individuals whose workweeks have been reduced by at
least 10 percent are eligible for unemployment compensation;
"(B) the amount of unemployment compensation payable to any
such individual is a pro rata portion of the unemployment
compensation which would be payable to the individual if the
individual were totally unemployed;
"(C) eligible employees are not required to meet the
availability for work or work search test requirements while
collecting short-time compensation benefits, but are required
to be available for their normal workweek;
"(D) eligible employees may participate in an employer-
sponsored training program to enhance job skills if such
program has been approved by the State agency; and
"(E) there is a reduction in the number of hours worked by
employees in lieu of imposing temporary layoffs.
"(2) State. - The term 'State' includes the District of
Columbia, the Commonwealth of Puerto Rico, and the Virgin
Islands."
Section 194 of Pub. L. 97-248 provided that:
"(a) It is the purpose of this section to assist States which
provide partial unemployment benefits to individuals whose
workweeks are reduced pursuant to an employer plan under which such
reductions are made in lieu of temporary layoffs.
"(b)(1) The Secretary of Labor (hereinafter in this section
referred to as the 'Secretary') shall develop model legislative
language which may be used by States in developing and enacting
short-time compensation programs, and shall provide technical
assistance to States to assist in developing, enacting, and
implementing such short-time compensation program.
"(2) The Secretary shall conduct a study or studies for purposes
of evaluating the operation, costs, effect on the State insured
rate of unemployment, and other effects of State short-time
compensation programs developed pursuant to this section.
"(3) This section shall be a three-year experimental provision,
and the provisions of this section regarding guidelines shall
terminate 3 years following the date of the enactment of this Act
[Sept. 3, 1982].
"(4) States are encouraged to experiment in carrying out the
purpose and intent of this section. However, to assure minimum
uniformity, States are encouraged to consider requiring the
provisions contained in subsections (c) and (d).
"(c) For purposes of this section, the term 'short-time
compensation program' means a program under which -
"(1) individuals whose workweeks have been reduced pursuant to
a qualified employer plan by at least 10 per centum will be
eligible for unemployment compensation;
"(2) the amount of unemployment compensation payable to any
such individual shall be a pro rata portion of the unemployment
compensation which would be payable to the individual if the
individual were totally unemployed;
"(3) eligible employees may be eligible for short-time
compensation or regular unemployment compensation, as needed;
except that no employee shall be eligible for more than the
maximum entitlement during any benefit year to which he or she
would have been entitled for total unemployment, and no employee
shall be eligible for short-time compensation for more than
twenty-six weeks in any twelve-month period; and
"(4) eligible employees will not be expected to meet the
availability for work or work search test requirements while
collecting short-time compensation benefits, but shall be
available for their normal workweek.
"(d) For purposes of subsection (c), the term 'qualified employer
plan' means a plan of an employer or of an employers' association
which association is party to a collective bargaining agreement
(hereinafter referred to as 'employers' association') under which
there is a reduction in the number of hours worked by employees
rather than temporary layoffs if -
"(1) the employer's or employers' association's short-time
compensation plan is approved by the State agency;
"(2) the employer or employers' association certifies to the
State agency that the aggregate reduction in work hours pursuant
to such plan is in lieu of temporary layoffs which would have
affected at least 10 per centum of the employees in the unit or
units to which the plan would apply and which would have resulted
in an equivalent reduction of work hours;
"(3) during the previous four months the work force in the
affected unit or units has not been reduced by temporary layoffs
of more than 10 per centum;
"(4) the employer continues to provide health benefits, and
retirement benefits under defined benefit pension plans (as
defined in section 3(35) of the Employee Requirement Income
Security Act of 1974 [29 U.S.C. 1002(35)], to employees whose
workweek is reduced under such plan as though their workweek had
not been reduced; and
"(5) in the case of employees represented by an exclusive
bargaining representative, that representative has consented to
the plan.
The State agency shall review at least annually any qualified
employer plan put into effect to assure that it continues to meet
the requirements of this subsection and of any applicable State
law.
"(e) Short-time compensation shall be charged in a manner
consistent with the State law.
"(f) For purposes of this section, the term 'State' includes the
District of Columbia, the Commonwealth of Puerto Rico, and the
Virgin Islands.
"(g)(1) The Secretary shall conduct a study or studies of State
short-time compensation programs consulting with employee and
employer representatives in developing criteria and guidelines to
measure the following factors:
"(A) the impact of the program upon the unemployment trust
fund, and a comparison with the estimated impact on the fund of
layoffs which would have occurred but for the existence of the
program;
"(B) the extent to which the program has protected and
preserved the jobs of workers, with special emphasis on newly
hired employees, minorities, and women;
"(C) the extent to which layoffs occur in the unit subsequent
to initiation of the program and the impact of the program upon
the entitlement to unemployment compensation of the employees;
"(D) where feasible, the effect of varying methods of
administration;
"(E) the effect of short-time compensation on employers' State
unemployment tax rates, including both users and nonusers of
short-time compensation, on a State-by-State basis;
"(F) the effect of various State laws and practices under those
laws on the retirement and health benefits of employees who are
on short-time compensation programs;
"(G) a comparison of costs and benefits to employees,
employers, and communities from use of short-time compensation
and layoffs;
"(H) the cost of administration of the short-time compensation
program; and
"(I) such other factors as may be appropriate.
"(2) Not later than October 1, 1985, the Secretary shall submit
to the Congress and to the President a final report on the
implementation of this section. Such report shall contain an
evaluation of short-time compensation programs and shall contain
such recommendations as the Secretary deems advisable, including
recommendations as to necessary changes in the Statistical
practices of the Department of Labor."
FEDERAL SUPPLEMENTAL COMPENSATION ACT OF 1982
Pub. L. 97-248, title VI, subtitle A (Secs. 601-606), Sept. 3,
1982, 96 Stat. 702, as amended by Pub. L. 97-424, title V, Sec.
544(a), (d), Jan. 6, 1983, 96 Stat. 2196; Pub. L. 97-448, title
III, Sec. 310(a), Jan. 12, 1983, 96 Stat. 2411; Pub. L. 98-21,
title V, Secs. 501, 502, 504, 505, Apr. 20, 1983, 97 Stat. 141,
144; Pub. L. 98-92, Sec. 1(a), Sept. 2, 1983, 97 Stat. 608; Pub. L.
98-118, Sec. 1, Oct. 11, 1983, 97 Stat. 803; Pub. L. 98-135, title
I, Secs. 101, 102, Oct. 24, 1983, 97 Stat. 857; Pub. L. 99-15, Sec.
1(a), (b), Apr. 4, 1985, 99 Stat. 37, known as the "Federal
Supplemental Compensation Act of 1982", authorized States to enter
into and participate in an agreement with the Secretary of Labor
providing for States to make payments of Federal supplemental
compensation for weeks beginning before Apr. 1, 1985, to eligible
individuals who had exhausted their rights or had no right to
regular compensation under State law.
MODIFICATION OF AGREEMENTS UNDER FEDERAL SUPPLEMENTAL COMPENSATION
ACT OF 1982
Pub. L. 99-15, Sec. 1(c), Apr. 4, 1985, 99 Stat. 37, provided
that: "The Secretary of Labor shall, at the earliest practicable
date after the date of the enactment of this Act [Apr. 4, 1985],
propose to each State with which he has in effect an agreement
under section 602 of the Federal Supplemental Compensation Act of
1982 [section 602 of Pub. L. 97-248, set out above] a modification
of such agreement designed to provide for the payment of Federal
supplemental compensation under such Act [subtitle A of title VI of
Pub. L. 97-248, set out above] in accordance with the amendments
made by this Act [amending the Federal Supplemental Compensation
Act of 1982]. Notwithstanding any other provision of law, if any
State fails or refuses within the three-week period beginning on
the date the Secretary of Labor proposes such modification to such
State, to enter into such modification of such agreement, the
Secretary of Labor shall terminate such agreement effective with
the end of the last week which ends on or before the close of such
three-week period. Pending modification (or termination) of the
agreement, States may pay Federal supplemental compensation in
accordance with the amendments made by this Act for weeks beginning
after March 31, 1985, and shall be reimbursed in accordance with
the provisions of the Federal Supplemental Compensation Act of
1982."
APPLICATION OF FEDERAL SUPPLEMENTAL COMPENSATION ACT OF 1982 WITH
RESPECT TO WEEKS BEGINNING AFTER MARCH 31, 1983
Pub. L. 98-13, Mar. 29, 1983, 97 Stat. 54, provided: "That, with
respect to weeks beginning after March 31, 1983, the Federal
Supplemental Compensation Act of 1982 [subtitle A of title VI of
Pub. L. 97-248, set out above] shall be applied as if the
provisions contained in part A of title V of the conference report
[H. Rept. No. 98-47] on the bill H.R. 1900 [part A (Secs. 501-505)
of title V of Pub. L. 98-21, Apr. 20, 1983, 97 Stat. 141-144,
amending subtitle A of title VI of Pub. L. 97-248, set out above]
were enacted into law on the date of the enactment of this Act
[Mar. 29, 1983]."
TERMINATION OF FEDERAL-STATE SUPPLEMENTAL UNEMPLOYMENT COMPENSATION
AGREEMENTS WITH STATES FAILING TO RENEGOTIATE
Pub. L. 97-424, title V, Sec. 544(c), Jan. 6, 1983, 96 Stat.
2197, provided that: "The Secretary of Labor shall, at the earliest
practicable date after the date of the enactment of this Act [Jan.
6, 1983], propose to each State with which he has in effect an
agreement under section 602 of the Tax Equity and Fiscal
Responsibility Act of 1982 [section 602 of Pub. L. 97-248, set out
above] a modification of such agreement designed to provide for the
payment of Federal supplemental compensation under such Act
[sections 601 to 606 of Pub. L. 97-248, set out above] in
accordance with the amendments made by this Act [amending section
602(e) of Pub. L. 97-248, set out above]. Notwithstanding any other
provision of law, if any State fails or refuses, within the three-
week period beginning on the date the Secretary of Labor proposes
such a modification to such State, to enter into such a
modification of such agreement, the Secretary of Labor shall
terminate such agreement effective with the end of the last week
which ends on or before such three-week period."
CERTIFICATION OF STATE UNEMPLOYMENT LAWS; EFFECTIVE DATES
Section 2408(b) of Pub. L. 97-35, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(1) Except as otherwise provided in paragraph (2) -
"(A) The amendments made by sections 2401 and 2402 [amending
Pub. L. 91-373, set out below] shall be required to be included
in State unemployment compensation laws for purposes of
certifications under section 3304(c) of the Internal Revenue Code
of 1986 [formerly I.R.C. 1954] on October 31 of any taxable year
after 1980; and
"(B) the amendments made by sections 2403 and 2404 [amending
Pub. L. 91-373, set out below] shall be required to be included
in such laws for purposes of such certifications on October 31 of
any taxable year after 1981.
"(2)(A) In the case of any State the legislature of which -
"(i) does not meet in a session which begins after the date of
the enactment of this Act [Aug. 13, 1981] and prior to September
1, 1981, and
"(ii) if in session on the date of the enactment of this Act,
does not remain in session for a period of at least 25 calendar
days,
the date '1980' in paragraph (1)(A) shall be deemed to be '1981'.
"(B) In the case of any State the legislature of which -
"(i) does not meet in a session which begins after the date of
the enactment of this Act [Aug. 13, 1981] and prior to September
1, 1982, and
"(ii) if in session on the date of the enactment of this Act,
does not remain in session for a period of at least 25 calendar
days,
the date '1981' in paragraph (1)(B) shall be deemed to be '1982'."
Pub. L. 96-499, title X, Sec. 1025, Dec. 5, 1980, 94 Stat. 2660,
as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat.
2095, provided that: "On October 31 of any taxable year after 1980,
the Secretary of Labor shall not certify any State, as provided in
section 3304(c) of the Internal Revenue Code of 1986 [formerly
I.R.C. 1954], which, after reasonable notice and opportunity for a
hearing to the State agency, the Secretary of Labor finds has
failed to amend its law so that it contains each of the provisions
required by reason of the enactment of the preceding provisions of
this subtitle [subtitle C of title X of Pub. L. 96-499, Dec. 5,
1980, 94 Stat. 2656, which enacted section 8509 of Title 5,
Government Organization and Employees, and section 1109 of Title
42, The Public Health and Welfare, enacted provisions set out as
notes under this section and section 8509 of Title 5, and amended
provisions set out as notes under this section] to be included
therein, or has with respect to the 12-month period ending on such
October 31, failed to comply substantially with any such
provision."
TRANSFER OF FUNDS TO FEDERAL UNEMPLOYMENT TRUST FUND AS
PREREQUISITE TO APPROVAL OF VIRGIN ISLANDS UNEMPLOYMENT
COMPENSATION LAW
Section 116(g) of Pub. L. 94-566, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
Secretary of Labor shall not approve an unemployment compensation
law of the Virgin Islands under section 3304(a) of the Internal
Revenue Code of 1986 [formerly I.R.C. 1954] until the Governor of
the Virgin Islands has approved the transfer to the Federal
Unemployment Trust Fund established by section 904 of the Social
Security Act [42 U.S.C. 1104] of an amount equal to the dollar
balance credited to the unemployment subfund of the Virgin Islands
established under section 310 of title 24 of the Virgin Islands
Code."
FEDERAL REIMBURSEMENT FOR BENEFITS PAID TO NEWLY COVERED WORKERS
DURING TRANSITION PERIOD
Pub. L. 94-566, title I, Sec. 121, Oct. 20, 1976, 90 Stat. 2673,
as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat.
2095, provided for payment of compensation for any week of
unemployment beginning on or after Jan. 1, 1978, for services not
covered by State unemployment compensation law during 1-year period
ending Dec. 31, 1975, with the Secretary of Labor to pay to the
unemployment fund of such State an amount equal to the Federal
reimbursement.
EMERGENCY UNEMPLOYMENT COMPENSATION ACT OF 1974
Pub. L. 93-572, Secs. 101-105, Dec. 31, 1974, 88 Stat. 1869-1872,
as amended by Pub. L. 94-12, title VII, Sec. 701(a), Mar. 29, 1975,
89 Stat. 65; Pub. L. 94-45, title I, Secs. 101(a)-(f), 102(a),
103(a), 106, June 30, 1975, 89 Stat. 236-239; Pub. L. 94-566, title
I, Sec. 116(d)(3), Oct. 20, 1976, 90 Stat. 2672; Pub. L. 95-19,
title I, Secs. 101(a), 102(a)-(c), 103(a), 104(a), 105(a), 107(a),
Apr. 12, 1977, 91 Stat. 39-42; Pub. L. 99-514, Sec. 2, Oct. 22,
1986, 100 Stat. 2095, known as the "Emergency Unemployment
Compensation Act of 1974", provided that, for weeks ending before
Jan. 31, 1978, qualified States could enter into agreements with
the Secretary of Labor for the payment of emergency unemployment
compensation to eligible individuals who had exhausted their rights
to regular compensation under State law.
MODIFICATION OF AGREEMENTS WITH STATES TO REFLECT AMENDMENTS UNDER
EMERGENCY UNEMPLOYMENT COMPENSATION EXTENSION ACT OF 1977
Section 106 of Pub. L. 95-19 provided that: "The Secretary of
Labor shall, at the earliest practicable date after the date of the
enactment of this Act [Apr. 12, 1977], propose to each State with
which he has in effect an agreement under section 102 of the
Emergency Compensation Act of 1974 [Pub. L. 93-572, set out above]
a modification of such agreement designed to provide for the
payment of emergency compensation under such Act in accordance with
the amendments made by this title [enacting sections 102(h) and
105(b) of the Emergency Unemployment Compensation Act of 1974,
amending sections 102(b)(2), (c)(3)(A)(ii), (e), (f)(2), 104(b),
and 105(a) of that Act, and enacting provisions set out as notes
under this section]. Notwithstanding any other provision of law, if
any State fails or refuses, within the 3-week period beginning on
the date the Secretary of Labor proposes such a modification of
such State, to enter into such a modification of such agreement,
the Secretary of Labor shall terminate such agreement effective
with the end of the last week which ends on or before the last day
of such 3-week period."
MODIFICATION OF AGREEMENTS WITH STATES TO REFLECT AMENDMENTS UNDER
UNEMPLOYMENT COMPENSATION AMENDMENTS OF 1976
Section 604 of Pub. L. 94-566 provided that: "The Secretary of
Labor shall, at the earliest practicable date after the date of the
enactment of this Act [Oct. 20, 1976], propose to each State with
which he has in effect an agreement under section 202 of the
Emergency Jobs and Unemployment Assistance Act of 1974 [Pub. L. 93-
567, title II, Sec. 202, set out below] a modification of such
agreement designed to provide for the payment of special
unemployment assistance under such Act in accordance with the
amendments made by sections 601, 602, and 603 of this title [set
out as a Special Unemployment Assistance Programs note below].
Notwithstanding any other provision of law, if any State fails or
refuses, within the three-week period beginning on the date the
Secretary of Labor proposes such a modification to such State, to
enter into such a modification of such agreement, the Secretary of
Labor shall terminate such agreement effective with the end of the
last week which ends on or before the last day of such three-week
period."
AGREEMENTS UNDER EMERGENCY UNEMPLOYMENT COMPENSATION ACT OF 1974 TO
BE MODIFIED TO REFLECT AMENDMENT OF THE ACT BY EMERGENCY
COMPENSATION AND SPECIAL UNEMPLOYMENT ASSISTANCE EXTENSION ACT OF
1975
Section 105 of Pub. L. 94-45, June 30, 1975, 89 Stat. 239,
provided that: "The Secretary of Labor shall, at the earliest
practicable date after the date of the enactment of this Act [June
30, 1975], propose to each State with which he has in effect an
agreement under section 102 of the Emergency Unemployment
Compensation Act of 1974 [Pub. L. 93-567, set out below] a
modification of such agreement designed to provide for the payment
of the emergency compensation benefits allowable under such Act by
reason of the amendments made by this part. Notwithstanding any
provision of the Emergency Unemployment Compensation Act of 1974,
if any State fails or refuses, within the three-week period
beginning on the date of the enactment of this Act, to enter into
such a modification of such agreement, the Secretary of Labor shall
terminate such agreement."
AGREEMENTS UNDER EMERGENCY UNEMPLOYMENT COMPENSATION ACT OF 1974 TO
BE MODIFIED TO REFLECT AMENDMENT OF THE ACT BY TAX REDUCTION ACT OF
1975
Pub. L. 94-12, title VII, Sec. 701(b), Mar. 29, 1975, 89 Stat.
66, provided that: "The Secretary of Labor shall, at the earliest
practicable date after the enactment of this Act [Mar. 29, 1975],
propose to each State with which he has in effect an agreement
entered into pursuant to section 102 of the Emergency Unemployment
Compensation Act of 1974 [Pub. L. 93-572, set out above] a
modification of such agreement designed to cause payments of
emergency compensation thereunder to be made in the manner
prescribed by such Act, as amended by subsection (a) of this
section [amending section 102(e) of the Emergency Unemployment
Compensation Act of 1974]. Notwithstanding any provision of the
Emergency Unemployment Compensation Act of 1974, if any such State
shall fail or refuse, within a reasonable time after the date of
the enactment of this Act, to enter into such a modification of
such agreement, the Secretary of Labor shall terminate such
agreement."
NATIONAL COMMISSION ON UNEMPLOYMENT COMPENSATION
Section 411 of Pub. L. 94-566, as amended by Pub. L. 95-19, title
III, Sec. 303, Apr. 12, 1977, 91 Stat. 45; Pub. L. 96-84, Secs.
1(a), (b), 2, 3(a), Oct. 10, 1979, 93 Stat. 653, 654, related to
establishment, membership, powers, duties, etc., of the National
Commission on Unemployment Compensation, and required a final
report not later than July 1, 1980, respecting findings,
conclusions, and recommendations, with termination of the
Commission on the ninetieth day after the date of submission of the
final report to the President.
SPECIAL UNEMPLOYMENT ASSISTANCE PROGRAMS
Pub. L. 93-567, title II, Secs. 201-224, Dec. 31, 1974, 88 Stat.
1850-1853, as amended by Pub. L. 94-45, title II, Secs. 201-203,
June 30, 1975, 89 Stat. 240-242; Pub. L. 94-444, Sec. 6(a), (b),
Oct. 1, 1976, 90 Stat. 1481; Pub. L. 94-566, title VI, Secs.
601(a), 602(a)-(d), 603(a), Oct. 20, 1976, 90 Stat. 2689-2691; Pub.
L. 96-499, title X, Sec. 1021, Dec. 5, 1980, 94 Stat. 2656; Pub. L.
99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 105-277,
div. A, Sec. 101(f) [title VIII, Sec. 405(d)(21), (f)(15)], Oct.
21, 1998, 112 Stat. 2681-337, 2681-422, 2681-431, established, with
respect to weeks of unemployment ending before June 30, 1978,
temporary Federal program of special unemployment assistance for
workers who were unemployed during period of aggravated
unemployment and who were not otherwise eligible for unemployment
allowances under any other law, and provided for Federal
reimbursement for unemployment benefits paid on basis of public
service employment for services performed in weeks before Dec. 5,
1980.
AGREEMENTS UNDER SPECIAL UNEMPLOYMENT ASSISTANCE PROGRAM TO BE
MODIFIED TO REFLECT AMENDMENT OF PROGRAM BY EMERGENCY COMPENSATION
AND SPECIAL UNEMPLOYMENT ASSISTANCE EXTENSION ACT OF 1975
Section 204(a) of Pub. L. 94-45, June 30, 1975, 89 Stat. 242,
provided that: "The Secretary of Labor shall, at the earliest
practicable date after the date of the enactment of this Act [June
30, 1975], propose to each State with which he has in effect an
agreement under section 202 of the Emergency Jobs and Unemployment
Assistance Act of 1974 [Pub. L. 93-567, title II, set out above] a
modification of such agreement designed to provide for the payment
of the special unemployment assistance allowable under such Act by
reason of the amendments made by section 201 [amending sections 206
and 208 of the Emergency Jobs and Unemployment Assistance Act of
1974]. Notwithstanding any other provision of law, if any State
fails or refuses, within the three-week period beginning on the
date of the enactment of this Act [June 30, 1975], to enter into
such a modification of any such agreement, the Secretary of Labor
shall terminate such agreement."
SPECIAL UNEMPLOYMENT ASSISTANCE PROGRAMS; INDIVIDUALS PERFORMING
SERVICES FOR EDUCATIONAL INSTITUTIONS OR AGENCIES
Pub. L. 94-32, title I, Sec. 101, June 12, 1975, 89 Stat. 178,
provided in part that: "Funds appropriated by this Act [Second
Supplemental Appropriations Act, 1975], or any other Act, for the
payments of special unemployment assistance under title II of the
Emergency Jobs and Unemployment Assistance Act of 1974 [Pub. L. 93-
567, title II, set out above] shall not be used for making such
payments of assistance or waiting period credit, beginning after
the date of enactment of this Act [June 12, 1975], to any
individual who performs services in an instructional, research, or
principal administrative capacity for an educational institution or
agency with respect to any week commencing during the period
between two successive academic years (or, when the contract
provides instead for a similar period between two regular but not
successive terms, during such similar period) if -
"(1) such individual performed services in any such capacity
for any educational institution or agency for the first of such
academic years or terms; and
"(2) such individual has a contract to perform services in any
such capacity for any educational institution or agency for the
latter of such academic years or terms."
EMERGENCY UNEMPLOYMENT COMPENSATION ACT OF 1971
Pub. L. 92-224, title II, Secs. 201-206, Dec. 29, 1971, 85 Stat.
811-814, as amended by Pub. L. 92-329, Secs. 1, 2(e), June 30,
1972, 86 Stat. 398; Pub. L. 93-368, Sec. 4(a), Aug. 7, 1974, 88
Stat. 420; Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095,
known as the "Emergency Unemployment Compensation Act of 1971",
provided that, for weeks ending before Mar. 31, 1973, qualified
States could enter into agreements with the Secretary of Labor for
the payment of emergency unemployment compensation to eligible
individuals who had exhausted their rights to regular compensation
under State law.
FEDERAL-STATE EXTENDED UNEMPLOYMENT COMPENSATION ACT OF 1970
Pub. L. 91-373, title II, Secs. 201-207, Aug. 10, 1970, 84 Stat.
708-712, as amended by Pub. L. 92-599, title V, Sec. 501, Oct. 27,
1972, 86 Stat. 1326; Pub. L. 93-53, Sec. 5, July 1, 1973, 87 Stat.
137; Pub. L. 93-233, Sec. 20, Dec. 31, 1973, 87 Stat. 974; Pub. L.
93-256, Sec. 2, Mar. 28, 1974, 88 Stat. 53; Pub. L. 93-329, Sec. 2,
June 30, 1974, 88 Stat. 288; Pub. L. 93-368, Sec. 3, Aug. 7, 1974,
88 Stat. 420; Pub. L. 93-572, Secs. 106-108, Dec. 31, 1974, 88
Stat. 1872; Pub. L. 94-45, title I, Sec. 102(b), June 30, 1975, 89
Stat. 238; Pub. L. 94-566, title I, Sec. 116(d)(1), (2), title II,
Sec. 212(a), title III, Sec. 311(a), (b), Oct. 20, 1976, 90 Stat.
2672, 2677, 2678; Pub. L. 96-364, title IV, Sec. 416(a), Sept. 26,
1980, 94 Stat. 1310; Pub. L. 96-499, title X, Secs. 1022(a),
1024(a), Dec. 5, 1980, 94 Stat. 2656, 2658; Pub. L. 97-35, title
XXIV, Secs. 2401(a), (b), 2402(a), 2403(a), 2404(a), (b), title
XXV, Sec. 2505(b), Aug. 13, 1981, 95 Stat. 874, 875, 876, 884; Pub.
L. 97-248, title I, Sec. 191(a), Sept. 3, 1982, 96 Stat. 407; Pub.
L. 97-258, Sec. 5(b), Sept. 13, 1982, 96 Stat. 1068, 1081; Pub. L.
98-21, title V, Sec. 522(a), Apr. 20, 1983, 97 Stat. 148; Pub. L.
99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 102-318,
title II, Secs. 201, 202(a)(1), (b)(1), July 3, 1992, 106 Stat.
295, 296; Pub. L. 108-271, Sec. 8(b), July 7, 2004, 118 Stat. 814,
provided:
"Sec. 201. [Short Title] This title may be cited as the 'Federal-
State Extended Unemployment Compensation Act of 1970'.
"Sec. 202. [Payment of Extended Compensation]
"(a) [State Law Requirements] (1) For purposes of section
3304(a)(11) of the Internal Revenue Code of 1986 [formerly I.R.C.
1954], a State law shall provide the payment of extended
compensation shall be made, for any week of unemployment which
begins in the individual's eligibility period, to individuals who
have exhausted all rights to regular compensation under the State
law and who have no rights to regular compensation with respect to
such week under such law or any other State unemployment
compensation law or to compensation under any other Federal law and
are not receiving compensation with respect to such week under the
unemployment compensation law of Canada. For purposes of the
preceding sentence, an individual shall have exhausted his rights
to regular compensation under a State law (A) when no payments of
regular compensation can be made under such law because such
individual has received all regular compensation available to him
based on employment or wages during his base period, or (B) when
his rights to such compensation have terminated by reason of the
expiration of the benefit year with respect to which such rights
existed.
"(2) Except where inconsistent with the provisions of this title,
the terms and conditions of the State law which apply to claims for
regular compensation and to the payment thereof shall apply to
claims for extended compensation and to the payment thereof.
"(3)(A) Notwithstanding the provisions of paragraph (2), payment
of extended compensation under this Act [see Short Title of 1970
Amendment note set out under section 3311 of this title] shall not
be made to any individual for any week of unemployment in his
eligibility period -
"(i) during which he fails to accept any offer of suitable work
(as defined in subparagraph (c) [probably means subpar. (C)]) or
fails to apply for any suitable work to which he was referred by
the State agency; or
"(ii) during which he fails to actively engage in seeking work,
unless such individual is not actively engaged in seeking work
because such individual is, as determined in accordance with
State law -
"(I) before any court of the United States or any State
pursuant to a lawfully issued summons to appear for jury duty
(as such term may be defined by the Secretary of Labor), or
"(II) hospitalized for treatment of an emergency or a life-
threatening condition (as such term may be defined by such
Secretary),
if such exemptions in clauses (I) and (II) apply to recipients of
regular benefits, and the State chooses to apply such exemptions
for recipients of extended benefits.
"(B) If any individual is ineligible for extended compensation
for any week by reason of a failure described in clause (i) or (ii)
of subparagraph (A), the individual shall be ineligible to receive
extended compensation for any week which begins during a period
which -
"(i) begins with the week following the week in which such
failure occurs, and
"(ii) does not end until such individual has been employed
during at least 4 weeks which begin after such failure and the
total of the remuneration earned by the individual for being so
employed is not less than the product of 4 multiplied by the
individual's average weekly benefit amount (as determined for
purposes of subsection (b)(1)(c) [probably means subsec.
(b)(1)(C)]) for his benefit year.
"(C) For purposes of this paragraph, the term 'suitable work'
means, with respect to any individual, any work which is within
such individual's capabilities; except that, if the individual
furnishes evidence satisfactory to the State agency that such
individual's prospects for obtaining work in his customary
occupation within a reasonably short period are good, the
determination of whether any work is suitable work with respect to
such individual shall be made in accordance with the applicable
State law.
"(D) Extended compensation shall not be denied under clause (i)
of subparagraph (A) to any individual for any week by reason of a
failure to accept an offer of, or apply for, suitable work -
"(i) if the gross average weekly remuneration payable to such
individual for the position does not exceed the sum of -
"(I) the individual's average weekly benefit amount (as
determined for purposes of subsection (b)(1)(C)) for his
benefit year, plus
"(II) the amount (if any) of supplemental unemployment
compensation benefits (as defined in section 501(c)(17)(D) of
the Internal Revenue Code of 1986) payable to such individual
for such week;
"(ii) if the position was not offered to such individual in
writing and was not listed with the State employment service;
"(iii) if such failure would not result in a denial of
compensation under the provisions of the applicable State law to
the extent that such provisions are not inconsistent with the
provisions of subparagraphs (C) and (E); or
"(iv) if the position pays wages less than the higher of -
"(I) the minimum wage provided by section 6(a)(1) of the Fair
Labor Standards Act of 1938 [29 U.S.C. 206(a)(1)], without
regard to any exemption; or
"(II) any applicable State or local minimum wage.
"(E) For purposes of this paragraph, an individual shall be
treated as actively engaged in seeking work during any week if -
"(i) the individual has engaged in a systematic and sustained
effort to obtain work during such week, and
"(ii) the individual provides tangible evidence to the State
agency that he has engaged in such an effort during such week.
"(F) For purposes of section 3304(a)(11) of the Internal Revenue
Code of 1986, a State law shall provide for referring applicants
for benefits under this Act [see Short Title of 1970 Amendment note
set out under section 3311 of this title] to any suitable work to
which clauses (i), (ii), (iii), and (iv) of subparagraph (D) would
not apply.
"(4) No provision of State law which terminates a
disqualification for voluntarily leaving employment, being
discharged for misconduct, or refusing suitable employment shall
apply for purposes of determining eligibility for extended
compensation unless such termination is based upon employment
subsequent to the date of such disqualification.
"(5) Notwithstanding the provisions of paragraph (2), an
individual shall not be eligible for extended compensation unless,
in the base period with respect to which the individual exhausted
all rights to regular compensation under the State law, the
individual had 20 weeks of full-time insured employment, or the
equivalent in insured wages. For purposes of this paragraph, the
equivalent in insured wages shall be earnings covered by the State
law for compensation purposes which exceed 40 times the
individual's most recent weekly benefit amount or 1 1/2 times the
individual's insured wages in that calendar quarter of the base
period in which the individual's insured wages were the highest (or
one such quarter if his wages were the same for more than one such
quarter). The State shall by law provide which one or more of the
foregoing methods of measuring employment and earnings shall be
used in that State.
"(6) No payment shall be made under this Act [see Short Title of
1970 Amendment note set out under section 3311 of this title] to
any State in respect of any extended compensation or sharable
regular compensation paid to any individual for any week if, under
the rules of paragraphs (3), (4), and (5), extended compensation
would not have been payable to such individual for such week.
"(7) Paragraphs (3) and (4) shall not apply to weeks of
unemployment beginning after March 6, 1993, and before January 1,
1995, and no provision of State law in conformity with such
paragraphs shall apply during such period.
"(b) [Individual's Compensation Accounts] (1) The State law shall
provide that the State will establish, for each eligible individual
who files an application therefor, an extended compensation account
with respect to such individual's benefit year. The amount
established in such account shall be not less than whichever of the
following is the least:
"(A) 50 per centum of the total amount of regular compensation
(including dependents' allowances) payable to him during such
benefit year under such law,
"(B) thirteen times his average weekly benefit amount, or
"(C) thirty-nine times his average weekly benefit amount,
reduced by the regular compensation paid (or deemed paid) to him
during such benefit year under such law;
except that the amount so determined shall (if the State law so
provides) be reduced by the aggregate amount of additional
compensation paid (or deemed paid) to him under such law for prior
weeks of unemployment in such benefit year which did not begin in
an extended benefit period.
"(2) For purposes of paragraph (1), an individual's weekly
benefit amount for a week is the amount of regular compensation
(including dependents' allowances) under the State law payable to
such individual for such week for total unemployment.
"(3)(A) Effective with respect to weeks beginning in a high
unemployment period, paragraph (1) shall be applied by substituting
-
"(i) '80 per centum' for '50 per centum' in subparagraph (A),
"(ii) 'twenty' for 'thirteen' in subparagraph (B), and
"(iii) 'forty-six' for 'thirty-nine' in subparagraph (C).
"(B) For purposes of subparagraph (A), the term 'high
unemployment period' means any period during which an extended
benefit period would be in effect if section 203(f)(1)(A)(i) were
applied by substituting '8 percent' for '6.5 percent'.
"(c) [Cessation of Extended Benefits When Paid Under an
Interstate Claim in a State Where Extended Benefit Period Is Not in
Effect] (1) Except as provided in paragraph (2), payment of
extended compensation shall not be made to any individual for any
week if -
"(A) extended compensation would (but for this subsection) have
been payable for such week pursuant to an interstate claim filed
in any State under the interstate benefit payment plan, and
"(B) an extended benefit period is not in effect for such week
in such State.
"(2) Paragraph (1) shall not apply with respect to the first 2
weeks for which extended compensation is payable (determined
without regard to this subsection) pursuant to an interstate claim
filed under the interstate benefit payment plan to the individual
from the extended compensation account established for the benefit
year.
"(3) Section 3304(a)(9)(A) of the Internal Revenue Code of 1986
shall not apply to any denial of compensation required under this
subsection.
"Sec. 203. [Extended Benefit Period]
"(a) [Beginning and Ending] For purposes of this title, in the
case of any State, an extended benefit period -
"(1) shall begin with the third week after the first week for
which there is a State 'on' indicator; and
"(2) shall end with the third week after the first week for
which there is a State 'off' indicator.
"(b) [Special Rules] (1) In the case of any State -
"(A) no extended benefit period shall last for a period of less
than thirteen consecutive weeks, and
"(B) no extended benefit period may begin before the fourteenth
week after the close of a prior extended benefit period with
respect to such State.
"(2) When a determination has been made that an extended benefit
period is beginning or ending with respect to a State, the
Secretary shall cause notice of such determination to be published
in the Federal Register.
"(c) [Eligibility Period] For purposes of this title, an
individual's eligibility period under the State law shall consist
of the weeks in his benefit year which begin in an extended benefit
period and, if his benefit year ends within such extended benefit
period, any weeks thereafter which begin in such extended benefit
period.
"(d) [State 'On' and 'Off' Indicators] For purposes of this
section -
"(1) There is a State 'on' indicator for a week if the rate of
insured unemployment under the State law for the period
consisting of such week and the immediately preceding twelve
weeks -
"(A) equaled or exceeded 120 per centum of the average of
such rates for the corresponding thirteen-week period ending in
each of the preceding two calendar years, and
"(B) equaled or exceeded 5 per centum.
"(2) There is a State 'off' indicator for a week if, for the
period consisting of such week and the immediately preceding
twelve weeks, either subparagraph (A) or subparagraph (B) of
paragraph (1) is not satisfied.
Effective with respect to compensation for weeks of unemployment
beginning after March 30, 1977 (or, if later, the date established
pursuant to State law), the State may by law provide that the
determination of whether there has been a State 'on' or 'off'
indicator beginning or ending any extended benefit period shall be
made under this subsection as if (i) paragraph (1) did not contain
subparagraph (A) thereof, and (ii) the figure '5' contained in
subparagraph (B) thereof were '6'; except that, notwithstanding any
such provision of State law, any week for which there would
otherwise be a State 'on' indicator shall continue to be such a
week and shall not be determined to be a week for which there is a
State 'off' indicator. For purposes of this subsection, the rate of
insured unemployment for any thirteen-week period shall be
determined by reference to the average monthly covered employment
under the State law for the first four of the most recent six
calendar quarters ending before the close of such period.
"(e) [Rate of Insured Unemployment; Covered Employment] (1) For
purposes of subsection (d), the term 'rate of insured unemployment'
means the percentage arrived at by dividing -
"(A) the average weekly number of individuals filing claims for
regular compensation for weeks of unemployment with respect to
the specified period, as determined on the basis of the reports
made by the State agency to the Secretary, by
"(B) the average monthly covered employment for the specified
period.
"(2) Determinations under subsection (d) shall be made by the
State agency in accordance with regulations prescribed by the
Secretary.
"(f) [Alternative Trigger] (1) Effective with respect to
compensation for weeks of unemployment beginning after March 6,
1993, the State may by law provide that for purposes of beginning
or ending any extended benefit period under this section -
"(A) there is a State 'on' indicator for a week if -
"(i) the average rate of total unemployment in such State
(seasonally adjusted) for the period consisting of the most
recent 3 months for which data for all States are published
before the close of such week equals or exceeds 6.5 percent,
and
"(ii) the average rate of total unemployment in such State
(seasonally adjusted) for the 3-month period referred to in
clause (i) equals or exceeds 110 percent of such average rate
for either (or both) of the corresponding 3-month periods
ending in the 2 preceding calendar years; and
"(B) there is a State 'off' indicator for a week if either the
requirements of clause (i) or clause (ii) of subparagraph (A) are
not satisfied.
Notwithstanding the provision of any State law described in this
paragraph, any week for which there would otherwise be a State 'on'
indicator shall continue to be such a week and shall not be
determined to be a week for which there is a State 'off' indicator.
"(2) For purposes of this subsection, determinations of the rate
of total unemployment in any State for any period (and of any
seasonal adjustment) shall be made by the Secretary.
"Sec. 204. [Payments to States]
"(a) [Amount Payable] (1) There shall be paid to each State an
amount equal to one-half of the sum of -
"(A) the sharable extended compensation, and
"(B) the sharable regular compensation,
paid to individuals under the State law.
"(2) No payment shall be made to any State under this subsection
in respect of compensation (A) for which the State is entitled to
reimbursement under the provisions of any Federal law other than
this Act, (B) paid for the first week in an individual's
eligibility period for which extended compensation or sharable
regular compensation is paid, if the State law of such State
provides for payment (at any time or under any circumstances) of
regular compensation to an individual for his first week of
otherwise compensable unemployment, (C) paid for any week with
respect to which such benefits are not payable by reason of section
233(d) of the Trade Act of 1974 [19 U.S.C. 2293(d)], or (D) paid to
an individual with respect to a week of unemployment to the extent
that such amount exceeds the amount of such compensation which
would be paid to such individual if such State had a benefit
structure which provided that the amount of compensation otherwise
payable to any individual for any week shall be rounded (if not a
full dollar amount) to the nearest lower full dollar amount.
"(3) The amount which, but for this paragraph, would be payable
under this subsection to any State in respect of any compensation
paid to an individual whose base period wages include wages for
services to which section 3306(c)(7) of the Internal Revenue Code
of 1986 applies shall be reduced by an amount which bears the same
ratio to the amount which, but for this paragraph, would be payable
under this subsection to such State in respect of such compensation
as the amount of the base period wages attributable to such
services bears to the total amount of the base period wages.
"(b) [Sharable Extended Compensation] For purposes of subsection
(a)(1)(A), extended compensation paid to an individual for weeks of
unemployment in such individual's eligibility period is sharable
extended compensation to the extent that the aggregate extended
compensation paid to such individual with respect to any benefit
year does not exceed the smallest of the amounts referred to in
subparagraphs (A), (B), and (C) of section 202(b)(1).
"(c) [Sharable Regular Compensation] For purposes of subsection
(a)(1)(B), regular compensation paid to an individual for a week of
unemployment is sharable regular compensation -
"(1) if such week is in such individual's eligibility period
(determined under section 203(c)), and
"(2) to the extent that the sum of such compensation, plus the
regular compensation paid (or deemed paid) to him with respect to
prior weeks of unemployment in the benefit year, exceeds twenty-
six times (and does not exceed thirty-nine, forty-six in any
case where section 202(b)(3)(A) applies[,] times) the average
weekly benefit amount (including allowances for dependents) for
weeks of total unemployment payable to such individual under the
State law in such benefit year.
"(d) [Payment on Calendar Month Basis] There shall be paid to
each State either in advance or by way of reimbursement, as may be
determined by the Secretary, such sum as the Secretary estimates
the State will be entitled to receive under this title for each
calendar month, reduced or increased, as the case may be, by any
sum by which the Secretary finds that his estimates for any prior
calendar month were greater or less than the amounts which should
have been paid to the State. Such estimates may be made upon the
basis of such statistical, sampling, or other method as may be
agreed upon by the Secretary and the State agency.
"(e) [Certification] The Secretary shall from time to time
certify to the Secretary of the Treasury for payment to each State
the sums payable to such State under this section. The Secretary of
the Treasury, prior to audit or settlement by the Government
Accountability Office, shall make payment to the State in
accordance with such certification, by transfers from the extended
unemployment compensation account to the account of such State in
the Unemployment Trust Fund.
"Sec. 205. [Definitions] For purposes of this title -
"(1) The term 'compensation' means cash benefits payable to
individuals with respect to their unemployment.
"(2) The term 'regular compensation' means compensation payable
to an individual under any State unemployment compensation law
(including compensation payable pursuant to 5 U.S.C. chapter 85),
other than extended compensation and additional compensation.
"(3) The term 'extended compensation' means compensation
(including additional compensation and compensation payable
pursuant to 5 U.S.C. chapter 85) payable for weeks of
unemployment beginning in an extended benefit period to an
individual under those provisions of the State law which satisfy
the requirements of this title with respect to the payment of
extended compensation.
"(4) The term 'additional compensation' means compensation
payable to exhaustees by reason of conditions of high
unemployment or by reason of other special factors.
"(5) The term 'benefit year' means the benefit year as defined
in the applicable State law.
"(6) The term 'base period' means the base period as determined
under applicable State law for the benefit year.
"(7) The term 'Secretary' means the Secretary of Labor of the
United States.
"(8) The term 'State' includes the District of Columbia, the
Commonwealth of Puerto Rico, and the Virgin Islands.
"(9) The term 'State agency' means the agency of the State
which administers its State law.
"(10) The term 'State law' means the unemployment compensation
law of the State, approved by the Secretary under section 3304 of
the Internal Revenue Code of 1986.
"(11) The term 'week' means a week as defined in the applicable
State law.
"Sec. 206. [Approval of State Laws] [This section amended section
3304(a) of the Internal Revenue Code by adding par. (11) thereof.]
"Sec. 207. [Effective Dates] (a) Except as provided in subsection
(b) -
"(1) in applying section 203, no extended benefit period may
begin with a week beginning before January 1, 1972; and
"(2) section 204 shall apply only with respect to weeks of
unemployment beginning after December 31, 1971.
"(b)(1) In the case of a State law approved under section
3304(a)(11) of the Internal Revenue Code of 1986, such State law
may also provide that an extended benefit period may begin with a
week established pursuant to such law which begins earlier than
January 1, 1972, but not earlier than 60 days after the date of the
enactment of this Act [Aug. 10, 1970].
"(2) For purposes of paragraph (1) with respect to weeks
beginning before January 1, 1972, the extended benefit period for
the State shall be determined under section 203(a) solely by
reference to the State 'on' indicator and the State 'off'
indicator.
"(3) In the case of a State law containing a provision described
in paragraph (1), section 204 shall also apply with respect to
weeks of unemployment in extended benefit periods determined
pursuant to paragraph (1).
"(c) Section 3304(a)(11) of the Internal Revenue Code of 1986 (as
added by section 206) shall not be a requirement for the State law
of any State -
"(1) in the case of any State the legislature of which does not
meet in a regular session which closes during the calendar year
1971, with respect to any week of unemployment which begins prior
to July 1, 1972; or
"(2) in the case of any other State, with respect to any week
of unemployment which begins prior to January 1, 1972."
[Section 202(a)(2) of Pub. L. 102-318 provided that:
["(A) In general. - Notwithstanding any other provision of law,
the amendment made by paragraph (1) [amending section 202(a)(5) of
Pub. L. 91-373, set out above] shall apply for purposes of extended
unemployment compensation and emergency unemployment compensation
to weeks of unemployment beginning on or after the date of the
enactment of this Act [July 3, 1992].
["(B) Waiver of recovery of certain overpayments. - On and after
the date of the enactment of this Act, no repayment of any
emergency unemployment compensation shall be required under section
105 of the Emergency Unemployment Compensation Act of 1991 (Public
Law 102-164, as amended [set out above]) if the individual would
have been entitled to receive such compensation had the amendment
made by paragraph (1) applied to all weeks beginning before the
date of the enactment of this Act."]
[Section 522(b) of Pub. L. 98-21 provided that: "The amendment
made by this section [amending section 202(a)(3)(A)(ii) of Pub. L.
91-373, set out above] shall become effective on the date of the
enactment of this Act [Apr. 20, 1983]."]
[Section 191(b) of Pub. L. 97-248 provided that:
["(1) Except as provided in paragraph (2), the amendments made by
this section [amending section 204(a)(2) of Pub. L. 91-373, set out
above] shall apply in the case of compensation paid to individuals
during eligibility periods beginning on or after October 1, 1983.
["(2) In the case of a State with respect to which the Secretary
of Labor has determined that State legislation is required in order
to provide for rounding down of unemployment compensation amounts,
the amendment made by this section [amending section 204(a)(2) of
Pub. L. 91-373, set out above] shall apply in the case of
compensation paid to individuals during eligibility periods which
begin on or after October 1, 1983, and after the end of the first
session of the State legislature which begins after the date of the
enactment of this Act [Sept. 3, 1982], or which began prior to the
date of the enactment of this Act and remained in session for at
least twenty-five calendar days after such date of enactment. For
purposes of the preceding sentence, the term 'session' means a
regular, special, budget, or other session of a State
legislature."]
[Section 2401(c) of Pub. L. 97-35 provided that: "The amendments
made by this section [amending sections 203 and 204(a)(3), (4) of
Pub. L. 91-373, set out above] shall apply to weeks beginning after
the date of the enactment of this Act [Aug. 13, 1981]."]
[Section 2402(b) of Pub. L. 97-35 provided that: "The amendment
made by subsection (a) [amending section 203(e)(1)(A) of Pub. L. 91-
373, set out above] shall apply for purposes of determining
whether there are State 'on' or 'off' indicators for weeks
beginning after the date of the enactment of this Act [Aug. 13,
1981]. For purposes of making such determinations for such weeks,
such amendment shall be deemed to be in effect for all weeks
whether beginning before, on, or after such date of enactment."]
[Section 2403(b) of Pub. L. 97-35 provided that: "The amendments
made by subsection (a) [amending section 203(d) of Pub. L. 91-373,
set out above] shall apply to weeks beginning after September 25,
1982."]
[Section 2404(c) of Pub. L. 97-34 provided that: "The amendments
made by this section [amending section 202(a)(5), (6) of Pub. L. 91-
373, set out above] shall apply with respect to extended
compensation and sharable regular compensation payable for weeks
which begin after September 25, 1982."]
[Amendment by sections 2401-2404 of Pub. L. 97-35 (amending Pub.
L. 91-373, set out above) required to be included in State
unemployment compensation laws for purposes of certifications, see
section 2408(b) of Pub. L. 97-35, set out above.]
[Amendment by section 2505(b) of Pub. L. 97-35 (amending section
204(a)(2)(C) of Pub. L. 91-373, set out above) applicable to
allowances payable for weeks of unemployment which begin after
Sept. 30, 1981, and transitional provisions applicable, see section
2514 of Pub. L. 97-35, set out as an Effective Date of 1981
Amendment and Transitional Provisions note under section 2291 of
Title 19, Customs Duties.]
[Section 1022(b) of Pub. L. 96-499 provided that:
["(1) Except as provided in paragraph (2), the amendments made by
this section [amending section 204(a)(2) of Pub. L. 91-373, set out
above] shall apply in the case of compensation paid to individuals
during eligibility periods beginning on or after the date of the
enactment of this Act [Dec. 5, 1980].
["(2) In the case of a State with respect to which the Secretary
of Labor has determined that State legislation is required in order
to eliminate its current policy of paying regular compensation to
an individual for his first week of otherwise compensable
unemployment, the amendments made by this section [amending section
204(a)(2) of Pub. L. 91-373, set out above] shall apply in the case
of compensation paid to individuals during eligibility periods
beginning after the end of the first regularly scheduled session of
the State legislature ending more than thirty days after the date
of the enactment of this Act [Dec. 5, 1980]."]
[Section 1024(b) of Pub. L. 96-499 provided that: "The amendment
made by this section [amending section 202(a) of Pub. L. 91-373,
set out above] shall apply with respect to weeks of unemployment
beginning after March 31, 1981."]
[Section 416(b) of Pub. L. 96-364, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
["(1) In general. - The amendment made by subsection (a)
[amending subsec. 202(c) of Pub. L. 91-373, set out above] shall
apply to weeks of unemployment beginning after October 1, 1980;
except that such amendment shall not be a requirement of any
State law under section 3304(a)(11) of the Internal Revenue Code
of 1986 [formerly I.R.C. 1954] for any week which begins before
June 1, 1981.
["(2) Special rule for certain states. - In the case of any
State the legislature of which does not meet in a regular session
which begins during calendar year 1981 and before April 1, 1981,
paragraph (1) shall be applied by substituting 'June 1, 1982' for
'June 1, 1981'."]
[Section 116(f)(1) of Pub. L. 94-566, set out as an Effective
Date of 1976 Amendment note above, provided in part that the
deletion of "the Virgin Islands or" from section 202(a)(1) of Pub.
L. 91-373, set out above, and the insertion of "and the Virgin
Islands" in section 205(8) thereof shall take effect on the later
of Oct. 1, 1976, or the day after the day on which the Secretary of
Labor approves under section 3304(a) of this title an unemployment
compensation law submitted to him by the Virgin Islands for
approval.]
[Section 212(b) of Pub. L. 94-566 provided that: "The amendment
made by this section [enacting section 204(a)(4) of Pub. L. 91-373,
set out above] shall apply with respect to compensation paid for
weeks of unemployment beginning on or after January 1, 1979."]
[Section 311(c) of Pub. L. 94-566 provided that: "The amendment
made by subsection (a) of this section [amending section 203(d) of
Pub. L. 91-373, set out above] shall apply to weeks beginning after
December 31, 1976, and the amendments made by subsection (b) of
this section [amending section 203(e) of Pub. L. 91-373, set out
above] shall apply to weeks beginning after March 30, 1977."]
STUDY AND REPORT BY SECRETARY OF LABOR COVERING EMERGENCY
UNEMPLOYMENT COMPENSATION PROGRAM AND SPECIAL UNEMPLOYMENT
ASSISTANCE PROGRAM; REPORT ON OR BEFORE JAN. 1, 1977
Section 104 of Pub. L. 94-45, June 30, 1975, 89 Stat. 238,
provided that: "The Secretary of Labor shall conduct a study and
review of the program established by the Emergency Unemployment
Compensation Act of 1974 [Pub. L. 93-572, set out above] and the
program established under title II of the Emergency Jobs and
Unemployment Assistance Act of 1974 [Pub. L. 93-567, title II, set
out above] and shall submit to the Congress not later than January
1, 1977, a report on such study and review. Such study and review
shall include -
"(1) the employment, economic, and demographic characteristics
of individuals receiving benefits under either such program,
"(2) the needs of the long-term unemployed for job counseling,
testing, referral and placement services, skill and
apprenticeship training, career-related education programs, and
public service employment opportunities, and
"(3) an examination of all other benefits to which individuals
receiving benefits under either such program are eligible
together with an investigation of important factors affecting
unemployment, a comparison of the aggregate value of such other
benefits plus benefits received under either such program with
the amount of compensation received by such individuals in their
most recent position of employment."
LOANS TO UNEMPLOYMENT FUND OF VIRGIN ISLANDS
Pub. L. 94-45, title III, Sec. 301, June 30, 1975, 89 Stat. 243,
as amended by Pub. L. 94-354, July 12, 1976, 90 Stat. 888; Pub. L.
99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(a) The Secretary of Labor (hereinafter in this section referred
to as the 'Secretary') may make loans to the Virgin Islands in such
amounts as he determines to be necessary for the payment in any
month of compensation under the unemployment compensation law of
the Virgin Islands. A loan may be made under this subsection for
the payment of compensation in any month only if -
"(1) the Governor of the Virgin Islands submits an application
therefor no earlier than the first day of the preceding month;
and
"(2) such application contains an estimate of the amount of the
loan which will be required by the Virgin Islands for the payment
of compensation in such month.
"(b) For purposes of this section -
"(1) an application for loan under subsection (a) shall be made
on such forms and shall contain such information and data (fiscal
and otherwise) concerning the operation and administration of the
unemployment compensation law of the Virgin Islands as the
Secretary deems necessary or relevant to the performance of his
duties under this section;
"(2) the amount required by the Virgin Islands for the payment
of compensation in any month shall be determined with due
allowance for contingencies and taking into account all other
amounts that will be available in the unemployment fund of the
Virgin Islands for the payment of compensation in such month; and
"(3) the term 'compensation' means cash benefits payable to
individuals with respect to their unemployment, exclusive of
expenses of administration.
"(c) Any loan made under subsection (a) shall be repayable
(without interest) not later than January 1, 1979. If after January
1, 1979, any portion of any such loan remains unpaid, the Virgin
Islands shall pay interest thereon, until the loan is paid in full,
at a rate equal to the rate of interest in effect under section
6621 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954].
If at some future date the Federal Unemployment Tax Act [section
3301 et seq. of this title] shall be made applicable to the Virgin
Islands, then, any amount of principal or interest due on any such
loan remaining unpaid on such date shall be treated, for purposes
of section 3302(c)(3) of the Internal Revenue Code of 1986, as an
advance made to the Virgin Islands under title XII of the Social
Security Act [42 U.S.C. 1321 et seq.].
"(d) No loan may be made under subsection (a) for any month
beginning after September 30, 1977. The aggregate of the loans
which may be made under subsection (a) shall not exceed
$15,000,000.
"(e) There are authorized to be appropriated from the general
fund of the Treasury such sums as may be necessary to carry out
this section."
UNEMPLOYMENT COMPENSATION LAW OF COMMONWEALTH OF PUERTO RICO
Section 543(b) of Pub. L. 86-778, title V, Sept. 13, 1960, 74
Stat. 986, provided that: "The unemployment compensation law of the
Commonwealth of Puerto Rico shall be considered as meeting the
requirements of -
"(1) Section 3304(a)(2) of the Federal Unemployment Tax Act [26
U.S.C. 3304(a)(2)], if such law provides that no compensation is
payable with respect to any day of unemployment occurring before
January 1, 1959.
"(2) Section 3304(a)(3) of the Federal Unemployment Tax Act [26
U.S.C. 3304(a)(3)] and section 303(a)(4) of the Social Security
Act [42 U.S.C. 503(a)(4)], if such law contains the provisions
required by those sections and if it requires that, on or before
February 1, 1961, there be paid over to the Secretary of the
Treasury, for credit to the Puerto Rico account in the
Unemployment Trust Fund, an amount equal to the excess of -
"(A) the aggregate of the moneys received in the Puerto Rico
unemployment fund before January 1, 1961, over
"(B) the aggregate of the moneys paid from such fund before
January 1, 1961, as unemployment compensation or as refunds of
contributions erroneously paid."