DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

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DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby bloomfield » Wed Apr 14, 2021 8:51 pm

    

We all know that it's Miss Universe season again and Misso's closets for minions and puppets are yet again re-opened. You are popping out like unwanted weed year after year after year and that's nothing new. We all know you love pinay delegates and yet you always denying it. Thanks for your valued support and love to all pinay queens, KEEP IT GOING BITCH !!!! :=p :!!


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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby mybadname » Wed Apr 14, 2021 10:41 pm

That's also my thought. This guy really like Pinay Queens. Is this his way to rally support. I must say, it is briiliant.
my name is bad but i am good

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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby beautywatchnyc » Thu Apr 15, 2021 1:08 am


The vermin tries so hard but fails big time. It's the same for this ignoramus all through the years, in-and-out. Come to think of it, isn't this proof enough of the gremlin's unfailing support and unceasing adulation of our Pinay queens?
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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby Stoichio » Thu Apr 15, 2021 2:28 am

Strangely, I don’t bash that guy coz I consider his posts as lucky charms :"> .
After Miss Universe 2014 culminated in January 2015, he also posted a hate thread against Philippines saying our girls will start clapping again in the next edition, but voila, PHILIPPINES won Miss Universe 2015. :hx :hx

In 2017 gain when Rachel Peters failed to advance into the Top 5, he created a similar thread. And I remember this clearly because I was one of the first few to reply to his thread and warned him “Philippines is going to win in the next edition.!”. During those times, we did not even know if Catriona Gray would be joining Binibining Pilipinas. :hx :hx


So you see, Ian Sebastin’s hate thread against Philippines means something really wonderful and victorious is imminent. :hx :hx :!! :!! :!!
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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby Virginia Dalisay » Thu Apr 15, 2021 2:50 am

I like Ian Sebastian, he give spices and excitement to our forum.

We need a lot more of people like him to save our dying boring forum... =;)) =;)) =;))
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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby hauteegirl » Thu Apr 15, 2021 3:15 am

di ba pnoy yan? pam patraffic lang mga post niya
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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby renegade » Thu Apr 15, 2021 3:33 am

Stoichio wrote:Strangely, I don’t bash that guy coz I consider his posts as lucky charms :"> .
After Miss Universe 2014 culminated in January 2015, he also posted a hate thread against Philippines saying our girls will start clapping again in the next edition, but voila, PHILIPPINES won Miss Universe 2015. :hx :hx

In 2017 gain when Rachel Peters failed to advance into the Top 5, he created a similar thread. And I remember this clearly because I was one of the first few to reply to his thread and warned him “Philippines is going to win in the next edition.!”. During those times, we did not even know if Catriona Gray would be joining Binibining Pilipinas. :hx :hx


So you see, Ian Sebastin’s hate thread against Philippines means something really wonderful and victorious is imminent. :hx :hx :!! :!! :!!


I think he started bashing in 2010 with Venus then Lo and Behold we placed since then. So he is a lucky charm!!! :)
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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby sleuth08 » Thu Apr 15, 2021 3:53 am

REMEMBER HIS CATRIONA FLOPS POST IN THE MISS WORLD THREAD?

THEN CATRIONA WON MISS UNIVERSE.

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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby Elyerno Zabagguri » Thu Apr 15, 2021 4:44 am

IAN SEBASTIN IS A$$H*LE but in an entertaining way. I want every second he flops when Filipina queens enter the first cut.
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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby jhunz23 » Thu Apr 15, 2021 10:20 am

Sometimes
We need villain in the forum
To spice things up
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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby goddessoxana27 » Thu Apr 15, 2021 1:37 pm

IanSebastin is fine... Learn the art of IGNORE...

Kesa naman yung troll dyan na napakabastos! Patay na yung may ari ng account dito sa misso... Nakakapagtaka at ginagamit ng hayop na kung sino man yon. Respect naman.
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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby Stoichio » Thu Apr 15, 2021 1:58 pm

goddessoxana27 wrote:IanSebastin is fine... Learn the art of IGNORE...

Kesa naman yung troll dyan na napakabastos! Patay na yung may ari ng account dito sa misso... Nakakapagtaka at ginagamit ng hayop na kung sino man yon. Respect naman.


Sino yun?
novemberrain account?
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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby Prozac » Thu Apr 15, 2021 2:03 pm

Every Miss Universe pageant needs its hero. And its villain. And its monster.
Sadly Ian Sebastian fits the role of the villain and the monster
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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby Prozac » Thu Apr 15, 2021 2:20 pm

"That's also my thought. This guy really like Pinay Queens. Is this his way to rally support. I must say, it is briiliant."


I also believe Ian Sebastian loves Pinay Queens,
Because he loves them, he is willing to become a villain so that the one he loves (Rabiya) can become a hero.
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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby Virginia Dalisay » Thu Apr 15, 2021 2:21 pm

Stoichio wrote:
goddessoxana27 wrote:IanSebastin is fine... Learn the art of IGNORE...

Kesa naman yung troll dyan na napakabastos! Patay na yung may ari ng account dito sa misso... Nakakapagtaka at ginagamit ng hayop na kung sino man yon. Respect naman.


Sino yun?
novemberrain account?


Oo nga, goddessoxana, sino yun? Pm na lang kung ayaw mong idivulge dito sa thread.
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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby esperasave » Fri Apr 16, 2021 12:00 am

beautywatchnyc wrote:
The vermin tries so hard but fails big time. It's the same for this ignoramus all through the years, in-and-out. Come to think of it, isn't this proof enough of the gremlin's unfailing support and unceasing adulation of our Pinay queens?


You always put so much words into your mouth. On the other thread, you copy paste about the tax declaration and laws which is 100 pages of it that prevents netizen to post their views and opinions. It was off the topic and was the works of a beast.
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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby sleuth08 » Fri Apr 16, 2021 12:06 am

Stoichio wrote:Strangely, I don’t bash that guy coz I consider his posts as lucky charms :"> .
After Miss Universe 2014 culminated in January 2015, he also posted a hate thread against Philippines saying our girls will start clapping again in the next edition, but voila, PHILIPPINES won Miss Universe 2015. :hx :hx

In 2017 gain when Rachel Peters failed to advance into the Top 5, he created a similar thread. And I remember this clearly because I was one of the first few to reply to his thread and warned him “Philippines is going to win in the next edition.!”. During those times, we did not even know if Catriona Gray would be joining Binibining Pilipinas. :hx :hx


So you see, Ian Sebastin’s hate thread against Philippines means something really wonderful and victorious is imminent. :hx :hx :!! :!! :!!


2014 - TOP 10, 2015 - WINNER

2017 - TOP 10, 2018 - WINNER

HMMMMMMM..... I SEE A PATTERN

2019 - TOP 20, 2020 - ???????

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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby beautywatchnyc » Fri Apr 16, 2021 12:45 am

esperasave wrote:
beautywatchnyc wrote:
The vermin tries so hard but fails big time. It's the same for this ignoramus all through the years, in-and-out. Come to think of it, isn't this proof enough of the gremlin's unfailing support and unceasing adulation of our Pinay queens?


You always put so much words into your mouth. On the other thread, you copy paste about the tax declaration and laws which is 100 pages of it that prevents netizen to post their views and opinions. It was off the topic and was the works of a beast.


W-T-F! Talking to me by mistake or direct presumption? Or coddling up in your insecurities and self-lack? Hindi ka lang pala gago, isa ka png gurang na tanga! Do not bait me into doing the things you may not like at all. Tandang tanda ko .. 'kaw ung nagyabang tungkol sa kinikita mo in dollar units per week? Magkano kamo, US$14K -16K ba yun? Maryosep! Ang totoong disente at me pinagaralan doesn't talk how much or what he earns because, as I protested to you in the past, how much one earns is very personal matter and should not be discussed in a public forum and these pages. Don't be pretentious, tells me the kind you are!

Hindi kta papatulan because you do not belong in my league. I deserve someone better. At bago mo ako aakusahan na nag post ng ganung kahaba haba reply, hindi ko ugali yun. I face my enemies squarely and choose my own battles. Baklang pretender nto!

Dahan dahan, be discerning and man enough. What you feel can cloud your mind. Do you have proof of what you were accusing me of? Bring it on, bwisit ka! Para mahimasmasan ka, pki deretso ung reklamo mo doon sa me gawa ng mahabang reply na yun. Fact is -- pinaliwanag pa nga ng threadmaker kay Ms. Virginia Dalisay bkit nya nagawa napakahabang reply sa gremlin na si Ian S. Do a backread, total 24 hours naman kaung nakababad sa Misso. If you can't ingest words into your filthy mouth, wag mo basahin ung mga posts ko particularly if you happen to be averse to my opinion. Ganun ka simple yun. Trying hard, naglalaway sa pansin attention-seeking poser!
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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby esperasave » Fri Apr 16, 2021 4:48 am

beautywatchnyc wrote:
esperasave wrote:
beautywatchnyc wrote:
The vermin tries so hard but fails big time. It's the same for this ignoramus all through the years, in-and-out. Come to think of it, isn't this proof enough of the gremlin's unfailing support and unceasing adulation of our Pinay queens?


You always put so much words into your mouth. On the other thread, you copy paste about the tax declaration and laws which is 100 pages of it that prevents netizen to post their views and opinions. It was off the topic and was the works of a beast.


W-T-F! Talking to me by mistake or direct presumption? Or coddling up in your insecurities and self-lack? Hindi ka lang pala gago, isa ka png gurang na tanga! Do not bait me into doing the things you may not like at all. Tandang tanda ko .. 'kaw ung nagyabang tungkol sa kinikita mo in dollar units per week? Magkano kamo, US$14K -16K ba yun? Maryosep! Ang totoong disente at me pinagaralan doesn't talk how much or what he earns because, as I protested to you in the past, how much one earns is very personal matter and should not be discussed in a public forum and these pages. Don't be pretentious, tells me the kind you are!

Hindi kta papatulan because you do not belong in my league. I deserve someone better. At bago mo ako aakusahan na nag post ng ganung kahaba haba reply, hindi ko ugali yun. I face my enemies squarely and choose my own battles. Baklang pretender nto!

Dahan dahan, be discerning and man enough. What you feel can cloud your mind. Do you have proof of what you were accusing me of? Bring it on, bwisit ka! Para mahimasmasan ka, pki deretso ung reklamo mo doon sa me gawa ng mahabang reply na yun. Fact is -- pinaliwanag pa nga ng threadmaker kay Ms. Virginia Dalisay bkit nya nagawa napakahabang reply sa gremlin na si Ian S. Do a backread, total 24 hours naman kaung nakababad sa Misso. If you can't ingest words into your filthy mouth, wag mo basahin ung mga posts ko particularly if you happen to be averse to my opinion. Ganun ka simple yun. Trying hard, naglalaway sa pansin attention-seeking poser!


So sorry, those response was for Sophocles.
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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby beautywatchnyc » Fri Apr 16, 2021 4:54 am


Apologies accepted. As a word of caution, please think 3x before you click.
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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby Virginia Dalisay » Fri Apr 16, 2021 5:08 am

Pero teka, tayo tayo na nag aaway, pero si villain Ian Sebastian dine dedma lang tayo. Wiz siya affected sa mga banat natin sa kanya... hmmmmmm... 8-> 8-> 8-> 8-> 8-> 8->
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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby beautywatchnyc » Fri Apr 16, 2021 5:34 am

Virginia Dalisay wrote:Pero teka, tayo tayo na nag aaway, pero si villain Ian Sebastian dine dedma lang tayo. Wiz siya affected sa mga banat natin sa kanya... hmmmmmm... 8-> 8-> 8-> 8-> 8-> 8->


The gremlin wants to taunt He likes to provoke and set us up. I want the vermin to suffer the ignominy of non-affirmation or non-validation. The cockroach doesn't deserve the space and bandwidth in these pages. Ignore him. He desperately craves the attention. By not giving him the benefit, he suffers a defeat.
Last edited by beautywatchnyc on Fri Apr 16, 2021 12:26 pm, edited 1 time in total.
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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby mybadname » Fri Apr 16, 2021 11:15 am

Virginia Dalisay wrote:I like Ian Sebastian, he give spices and excitement to our forum.

We need a lot more of people like him to save our dying boring forum... =;)) =;)) =;))


So you like him as CLOWN? :%))
my name is bad but i am good

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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby Flordeliza Luningning » Fri Apr 16, 2021 3:50 pm

Virginia Dalisay wrote:I like Ian Sebastian, he give spices and excitement to our forum.

We need a lot more of people like him to save our dying boring forum... =;)) =;)) =;))


Korak, pag puro bida nagiging boring, dapat may kontrabida para balance at may konting friction, drama and commotion. :=p
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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby Zinnia » Fri Apr 16, 2021 4:14 pm

sleuth08 wrote:REMEMBER HIS CATRIONA FLOPS POST IN THE MISS WORLD THREAD?

THEN CATRIONA WON MISS UNIVERSE.



=;)) =;)) =;)) =;)) =;)) =;)) =;)) =;))
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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby Zinnia » Fri Apr 16, 2021 4:20 pm

Stoichio wrote:
goddessoxana27 wrote:IanSebastin is fine... Learn the art of IGNORE...

Kesa naman yung troll dyan na napakabastos! Patay na yung may ari ng account dito sa misso... Nakakapagtaka at ginagamit ng hayop na kung sino man yon. Respect naman.


Sino yun?
novemberrain account?


Wait ano?? Novemberrain is dead? :-O :-O :-O Or you mean siya yun troll na gumamit ng account ng patay na? o patay na si Novemberrain? OMG!
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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby The.Apprentice » Fri Apr 16, 2021 5:19 pm

I don't know what happened and I don't even care about it, but in every situation creating a personal thread about another member shows everyone he clearly got under your skin and is bothering you.
Looks like he won. =;))
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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby esperasave » Sat Apr 17, 2021 12:10 am

Flordeliza Luningning wrote:
Virginia Dalisay wrote:I like Ian Sebastian, he give spices and excitement to our forum.

We need a lot more of people like him to save our dying boring forum... =;)) =;)) =;))


Korak, pag puro bida nagiging boring, dapat may kontrabida para balance at may konting friction, drama and commotion. :=p


This type of forum can't be boring or brain dead as long as there's so many people who brainstorms each other with relevance, it will keep us forever alive. Like me, I don't want to die, I want to live forever. I need my nervous system all the time to live especially in this forum, they can knock you out and be eaten alive till you are gone to the oblivion. I have witnessed so many members who have been gone long time and never came back. They have given up.
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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby Ian Sebastin » Sat Apr 17, 2021 3:26 am

I.R.C. § 3309(a) State Law Requirements — For purposes of section 3304(a)(6)—
I.R.C. § 3309(a)(1) — except as otherwise provided in subsections (b) and (c), the services to which this paragraph applies are—
I.R.C. § 3309(a)(1)(A) — service excluded from the term “employment" solely by reason of paragraph (8) of section 3306(c), and
I.R.C. § 3309(a)(1)(B) — service excluded from the term “employment" solely by reason of paragraph (7) of section 3306(c); and
I.R.C. § 3309(a)(2) — the State law shall provide that a governmental entity, including an Indian tribe, or any other organization (or group of governmental entities or other organizations) which, but for the requirements of this paragraph, would be liable for contributions with respect to service to which paragraph (1) applies may elect, for such minimum period and at such time as may be provided by State law, to pay (in lieu of such contributions) into the State unemployment fund amounts equal to the amounts of compensation attributable under the State law to such service. The State law may provide safeguards to ensure that governmental entities or other organizations so electing will make the payments required under such elections.
I.R.C. § 3309(b) Section Not To Apply To Certain Service — This section shall not apply to service performed—
I.R.C. § 3309(b)(1) — in the employ of (A) a church or convention or association of churches, (B) an organization which is operated primarily for religious purposes and which is operated, supervised, controlled, or principally supported by a church or convention or association of churches, or (C) an elementary or secondary school which is operated primarily for religious purposes, which is described in section 501(c)(3), and which is exempt from tax under section 501(a);
I.R.C. § 3309(b)(2) — by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order;
I.R.C. § 3309(b)(3) — in the employ of a governmental entity referred to in paragraph (7) of section 3306(c), if such service is performed by an individual in the exercise of his duties—
I.R.C. § 3309(b)(3)(A) — as an elected official;
I.R.C. § 3309(b)(3)(B) — as a member of a legislative body, or a member of the judiciary, of a State or political subdivision thereof, or of an Indian tribe;
I.R.C. § 3309(b)(3)(C) — as a member of the State National Guard or Air National Guard;
I.R.C. § 3309(b)(3)(D) — as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar emergency;
I.R.C. § 3309(b)(3)(E) — in a position which, under or pursuant to the State or tribal law, is designated as (i) a major nontenured policymaking or advisory position, or (ii) a policymaking or advisory position the performance of the duties of which ordinarily does not require more than 8 hours per week; or
I.R.C. § 3309(b)(3)(F) — as an election official or election worker if the amount of remuneration received by the individual during the calendar year for services as an election official or election worker is less than $1,000;
I.R.C. § 3309(b)(4) — in a facility conducted for the purpose of carrying out a program of—
I.R.C. § 3309(b)(4)(A) — rehabilitation for individuals whose earning capacity is impaired by age or physical or mental deficiency or injury, or
I.R.C. § 3309(b)(4)(B) — providing remunerative work for individuals who because of their impaired physical or mental capacity cannot be readily absorbed in the competitive labor market,
by an individual receiving such rehabilitation or remunerative work;
I.R.C. § 3309(b)(5) — as part of an unemployment work-relief or work-training program assisted or financed in whole or in part by any Federal agency or an agency of a State or political subdivision thereof or of an Indian tribe, by an individual receiving such work relief or work training; and
I.R.C. § 3309(b)(6) — by an inmate of a custodial or penal institution.
I.R.C. § 3309(c) Nonprofit Organizations Must Employ 4 Or More — This section shall not apply to service performed during any calendar year in the employ of any organization unless on each of some 20 days during such calendar year or the preceding calendar year, each day being in a different calendar week, the total number of individuals who were employed by such organization in employment (determined without regard to section 3306(c)(8) and by excluding service to which this section does not apply by reason of subsection (b)) for some portion of the day (whether or not at the same moment of time) was 4 or more.
I.R.C. § 3309(d) Election By Indian Tribe — The State law shall provide that an Indian tribe may make contributions for employment as if the employment is within the meaning of section 3306 or make payments in lieu of contributions under this section, and shall provide that an Indian tribe may make separate elections for itself and each subdivision, subsidiary, or business enterprise wholly owned by such Indian tribe. State law may require a tribe to post a payment bond or take other reasonable measures to assure the making of payments in lieu of contributions under this section. Notwithstanding the requirements of section 3306(a)(6), if, within 90 days of having received a notice of delinquency, a tribe fails to make contributions, payments in lieu of contributions, or payment of penalties or interest (at amounts or rates comparable to those applied to all other employers covered under the State law) assessed with respect to such failure, or if the tribe fails to post a required payment bond, then service for the tribe shall not be excepted from employment under section 3306(c)(7) until any such failure is corrected. This subsection shall apply to an Indian tribe within the meaning of section 4(e) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 5304(e)).
(Added by Pub. L. 91-373, title I, 104(b)(1), Aug. 10, 1970, 84 Stat. 697, and amended Pub. L. 94-566, title I, 115(a), (b), (c)(2), (3), title V, 506(a), Oct. 20, 1976, 90 Stat. 2670, 2671, 2687; Pub. L. 95-19, title III, 302(b), Apr. 12, 1977, 91 Stat. 44; Pub. L. 106-554, Sec. 166, Dec. 21, 2000, 114 Stat. 2763; Pub. L. 115-141, Div. U, title IV, Sec. 401(a)(216), Mar. 23, 2018, 132 Stat. 348.)
BACKGROUND NOTES
AMENDMENTS
2018--Subsec. (d). Pub. L. 115-141, Div. U, Sec. 401(a)(216), amended subsec. (d) by substituting “25 U.S.C. 5304(e)” for “25 U.S.C. 450b(e)”.
2000--Subsec. (a)(2). Pub. L. 106-554, Sec. 166(b)(1), inserted “, including an Indian tribe” after “the State law shall provide that a governmental entity”.
Subsec. (b)(3)(B). Pub. L. 106-554, Sec. 166(b)(2), inserted “, or of an Indian tribe” after “of a State or political subdivision thereof”.
Subsec. (b)(3)(E). Pub. L. 106-554, Sec. 166(b)(3), inserted “or tribal” after “the State”.
Subsec. (b)(5). Pub. L. 106-554, Sec. 166(b)(4), inserted “or of an Indian tribe” after “an agency of a State or political subdivision thereof”.
Subsec. (d). Pub. L. 106-554, Sec. 166(c), added subsec. (d).
1997--Subsec. (b)(1). Pub. L. 105-33, Sec. 5407(a), struck “or” at the end of subpar. (A), and inserted “, or (C) an elementary or secondary school which is operated primarily for religious purposes, which is described in section 501(c)(3), and which is exempt from tax under section 501(a)” before the semicolon.
Subsec. (b)(3). Pub. L. 105-33, Sec. 5405(a), struck “or” at the end of subpar. (D); added “or” at the end of subpar. (E); and added subpar. (F).
1977--Subsec. (a)(2). Pub. L. 95-19 substituted “(or group of governmental entities or other organizations)” for “(or group of organizations)”.
1976--Subsec. (n). Pub. L. 94-566, Sec. 115(c)(3), substituted “services performed for nonprofit organizations or governmental entities" for “certain services performed for nonprofit organizations and for State hospitals and institutions of higher education” in section catchline.
Subsec. (a)(1)(B). Pub. L. 94-566, Sec. 115(a), struck out “performed in the employ of the State, or any instrumentality of the State or of the State and one or more other States, for a hospital or institution of higher education located in the State, if such service is” after “service”.
Subsec. (a)(2). Pub. L. 94-566, Sec. 506(a), substituted “a governmental entity or any other organization” for “an organization”, “paragraph (1)” for “paragraph (1)(A)”, and “that governmental entities or other organizations” for “that organizations”.
Subsec. (b)(3). Pub. L. 94-566, Sec. 115(b)(1), substituted reference to services performed in the employ of a governmental entity referred to in paragraph (7) of section 3306(c), if such services are performed by an individual in the exercise of his duties as an elected official, as a member of a legislative body, or a member of the judiciary, of a State or political subdivision thereof, as a member of the State National Guard or Air National Guard, as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar emergency, or in a position which, under or pursuant to the State law, is designated as a major nontenured policymaker or advisory position or a policymaking or advisory position the performance of the duties of which ordinarily does not require more than 8 hours per week, for reference to services performed in the employ of a school which is not an institution of higher education.
Subsec. (b)(6). Pub. L. 94-566, Sec. 115(b)(2), substituted “by an inmate of a custodial or penal institution” for “for a hospital in a State prison or other State correctional institution by an inmate of the prison or correctional institution”.
Subsec. (d). Pub. L. 94-566, Sec. struck out subsec. (d) which defined “institution of higher education”. See section 3304(f) of this title.
EFFECTIVE DATE OF 2018 AMENDMENT
Amendment by Pub. L. 115-141, Div. U, Sec. 401(a)(216), effective March 23, 2018.
EFFECTIVE DATE OF 2000 AMENDMENTS
Amendments by Sec. 166 of Pub. L. 106-554 effective for services performed on or after the date of the enactment of this Act [Enactment Date: Dec. 21, 2000]. Sec. 166(e)(2) provides the following transition rule:
“(2) TRANSITION RULE.--For purposes of the Federal Unemployment Tax Act, service performed in the employ of an Indian tribe (as defined in section 3306(u) of the Internal Revenue Codeof 1986 (as added by this section)) shall not be treated as employment (within the meaning of section 3306 of such Code) if--
“(A) it is service which is performed before the date of the enactment of this Act and with respect to which the tax imposed under the Federal Unemployment Tax Act has not been paid, and
“(B) such Indian tribe reimburses a State unemployment fund for unemployment benefits paid for service attributable to such tribe for such period.”
EFFECTIVE DATE OF 1997 AMENDMENTS
Amendments by Sec. 5405(a) of Pub. L. 105-33 applicable with respect to service performed after the date of the enactment of this Act [enacted: Aug. 5, 1997].
Amendments by Sec. 5407(a) of Pub. L. 105-33 applicable with respect to service performed after the date of the enactment of this Act [enacted: Aug. 5, 1997].
EFFECTIVE DATE OF 1977 AMENDMENT
Section 302(d)(2) of Pub. L. 95-19 provided that: “The amendment made by subsection (b) [amending this section] shall take effect as if included in the amendments made by section 506 of the Unemployment Compensation Amendments of 1976 [which amended this section in 1976, see Effective Date of 1976 Amendment note below].”
EFFECTIVE DATE OF 1976 AMENDMENTS
For effective date of amendment by section 115(a), (b), (c)(2), (3) of Pub. L. 94-566 see section 115(d) of Pub. L. 94-566, set out as a note under section 3304 of this title.
For effective date of amendment by section 506(a) of Pub. L. 94-566, see section 506(c) of Pub. L. 94-566, set out as a note under section 3304 of this title.
EFFECTIVE DATE
Section applicable with respect to certifications of State laws for 1972 and subsequent years, but only with respect to service performed after Dec. 31, 1971, see section 104(d)(1) of Pub. L. 91-373, set out as a note under section 3304 of this title.
PRIOR PROVISIONS
A prior section 3309 was renumbered section 3311.
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
(Aug. 16, 1954, ch. 736, 68A Stat. 439; Sept. 13, 1960, Pub. L. 86-778, title V, Sec. 523(a), 74 Stat. 980; Mar. 24, 1961, Pub. L. 87-6, Sec. 14(a), 75 Stat. 16; May 29, 1963, Pub. L. 88-31, Sec. 2(a), 77 Stat. 51; Aug. 10, 1970, Pub. L. 91-373, title III, Sec. 301(a), 84 Stat. 713; June 30, 1972, Pub. L. 92-329, Sec. 2(a), 86 Stat. 398; Oct. 4, 1976, Pub. L. 94-455, title XIX, Sec. 1903(a)(11), 90 Stat. 1808; Oct. 20, 1976, Pub. L. 94-566, title II, Sec. 211(b), 90 Stat. 2676; Sept. 3, 1982, Pub. L. 97-248, title II, Sec. 271(b)(1), (c)(1), 96 Stat. 554, 555; Oct. 22, 1986, Pub. L. 99-514, title XVIII, Sec. 1899A(42), 100 Stat. 2960; Dec. 22, 1987, Pub. L. 100-203, title IX, Sec. 9153(a), 101 Stat. 1330-326; Nov. 5, 1990, Pub. L. 101-508, title XI, Sec. 11333(a), 104 Stat. 1388-470; Nov. 15, 1991, Pub. L. 102-164, title IV, Sec. 402; Pub. L. 103-66, title XIII, Sec. 13751, Aug. 10, 1993, 107 Stat. 312; Pub. L. 105-34, title IX, Sec. 1035, Aug. 5, 1997, 111 Stat 788; Dec. 19, 2007, Pub. L. 110-140, title XV, Sec. 1501(a), 121 Stat. 1492; Pub. L. 110-343, div. B, title IV, Sec. 404(a), Oct. 3, 2008, 122 Stat. 3765; Pub. L. 111-92, Sec. 10, Nov. 6, 2009, 123 Stat. 2984; Pub. L. 115-141, Div. U, title IV, Sec. 401(b)(37), Mar. 23, 2018, 132 Stat. 348.)
BACKGROUND NOTES
Amendments to Chapter
1976--Pub. L. 94-566, title I, 115(c)(4), Oct. 20, 1976, 90 Stat. 2671, substituted “services performed for nonprofit organizations or governmental entities” for “certain services performed for nonprofit organizations and for State hospitals and institutions of higher education” in item 3309.
1970--Pub. L. 91-373, title I, 104(b)(2), 131(b)(3), Aug. 10, 1970, 84 Stat. 699, 705, added items 3309 and 3310 and redesignated former item 3309 as 3311.
1960--Pub. L. 86-778, title V, 531(d)(2), Sept. 13, 1960, 74 Stat. 984, added item 3308 and redesignated former item 3308 as 3309.
AMENDMENTS
2018 - Pub. L. 115-141, Div. U, title IV, Sec. 401(b)(37), amended Sec. 3301 by substituing “equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c))” for “equal to—
“(1) 6.2 percent in the case of calendar years 1998 through 2010 and the first 6 months of calendar year 2011; or
“(2) 6.0 percent in the case of the remainder of calendar year 2011 and each calendar year thereafter;
“of the total wages (as defined in section 3306(b)) paid by him during the calendar year (or portion of the calendar year) with respect to employment (as defined in section 3306(c)).”
2009 - Par. (1). Pub. L. 111-92, Sec. 10(a)(1), substituted “through 2010 and the first 6 months of calendar year 2011” for “through 2009”.
Par. (2). Pub. L. 111-92, Sec. 10(a)(2), substituted “the remainder of calendar year 2011” for “calendar year 2010”.
Sec. 3301. Pub. L. 111-92, Sec. 10(a)(3), amended the material following par. (2) by inserting “(or portion of the calendar year)” after “during the calendar year”.
2008 - Par. (1). Pub. L. 110-343, Div. B, Sec. 404(a)(1), substituted “through 2009” for “through 2008”.
Par. (2). Pub. L. 110-343, Div, B, Sec. 404(a)(2), substituted “calendar year 2010” for “calendar year 2009”.
2007 - Par. (1). Pub. L. 110-140, Sec. 1501(a)(2), substituted “2008” for “2007”.
Par. (2). Pub. L. 110-140, Sec. 1501(a)(1), substituted “2009” for “2008”.
1997 - Par. (1). Pub. L. 105-34, Sec. 1035, substituted “2007” for “1997”.
Par. (2). Pub. L. 105-34, Sec. 1035, substituted “2008” for “1998”.
1993 - Par. (1). Pub. L. 103-66, Sec. 13751(1), amended par. (1) by substituting “1998” for “1996”.
Par. (2). Pub. L. 103-66, Sec. 13751(2), amended par. (2) by substituting “1999” for “1997”.
1991 - Par. (1). Pub. L. 102-164, Sec. 402(1), amended par. (1) by substituting “1996” for “1995”.
Par. (2). Pub. L. 102-164, Sec. 402(2) , amended par. (2) by substituting “1997” for “1996”.
1990 - Par. (1). Pub. L. 101-508, Sec. 11333(a)(1), substituted ‘1988 through 1995’ for ‘1988, 1989, and 1990’.
Par. (2). Pub. L. 101-508, Sec. 11333(a)(2), substituted ‘1996’ for ‘1991’.
1987 - Pars. (1), (2). Pub. L. 100-203 amended pars. (1) and (2) generally. Prior to amendment, pars. (1) and (2) read as follows:
‘(1) 6.2 percent, in the case of a calendar year beginning before the first calendar year after 1976, as of January 1 of which there is not a balance of repayable advances made to the extended unemployment compensation account (established by section 905(a) of the Social Security Act); or
‘(2) 6.0 percent, in the case of such first calendar year and each calendar year thereafter;’.
1986 - Par. (1). Pub. L. 99-514 substituted ‘unemployment’ for ‘unemployed’.
1982 - Par. (1). Pub. L. 97-248, Sec. 271(c)(1)(A), substituted ‘6.2 percent’ for ‘3.5 percent’.
Pub. L. 97-248, Sec. 271(b)(1), substituted ‘3.5 percent’ for ‘3.4 percent’.
Par. (2). Pub. L. 97-248, Sec. 271(c)(1)(B), substituted ‘6.0 percent’ for ‘3.2 percent’.
1976 - Pub. L. 94-566 substituted provisions imposing an excise tax equal to 3.4 percent, in the case of a calendar year beginning before the first calendar year after 1976, as of January 1 of which there is not a balance of repayable advances made to the extended unemployed compensation account (established by section 905(a) of the Social Security Act), or 3.2 percent, in the case of such first calendar year and each calendar year thereafter, of the total wages (as defined in section 3306(b)) paid by him during the calendar year with respect to employment (as defined in section 3306(c)), for provisions imposing an excise tax for the calendar year 1970 and each calendar year thereafter, with respect to having individuals in his employ, equal to 3.2 percent of the total wages (as defined in section 3306(b)) paid by him during the calendar year with respect to employment (as defined in section 3306(c)) and provisions that, in the case of wages paid during the calendar year 1973, the rate of such tax should be 3.28 percent in lieu of 3.2 percent.
Pub. L. 94-455 substituted ‘each calendar year’ for ‘the calendar year 1970 and each calendar year thereafter’ and struck out provisions relating to the rate of tax in the case of wages paid during the calendar year 1973.
1972 - Pub. L. 92-329 inserted provisions setting forth the rate of tax in the case of wages paid during the calendar year 1973.
1970 - Pub. L. 91-373 increased the rate from 3.1 percent to 3.2 percent and struck out provisions setting special rates for wages paid during 1962 and 1963.
1963 - Pub. L. 88-31 reduced the tax rate for the year 1963 from 3.5 percent to 3.35 percent.
1961 - Pub. L. 87-6 provided for a tax rate of 3.5 percent for calendar years 1962 and 1963.
1960 - Pub. L. 86-778 substituted ‘1961’ for ‘1955’ and ‘3.1 percent’ for ‘3 percent’.
EFFECTIVE DATE OF 2018 AMENDMENT
Amendment by Pub. L. 115-141, Div. U, Sec. 401(b)(37), effective March 23, 2018.
Sec. 401(e) of Pub. L. 115-141, Div. U, provided the following Savings Provision:
“(e) General Savings Provision With Respect To Deadwood Provisions.—If—
“(1) any provision amended or repealed by the amendments made by subsection (b) or (d) applied to—
“(A) any transaction occurring before the date of the enactment of this Act,
“(B) any property acquired before such date of enactment, or
“(C) any item of income, loss, deduction, or credit taken into account before such date of enactment, and
“(2) the treatment of such transaction, property, or item under such provision would (without regard to the amendments or repeals made by such subsection) affect the liability for tax for periods ending after such date of enactment,
“nothing in the amendments or repeals made by this section shall be construed to affect the treatment of such transaction, property, or item for purposes of determining liability for tax for periods ending after such date of enactment.”
EFFECTIVE DATE OF 2009 AMENDMENTS
Amendments by Section 10(a) of Pub. L. 111-92 effective for wages paid after December 31, 2009.
EFFECTIVE DATE OF 2008 AMENDMENTS
Amendments by Section 404(a) of Pub. L. 110-343, Div. B, effective for wages paid after December 31, 2008.
EFFECTIVE DATE OF 2007 AMENDMENTS
Amendments by Section 1501(a) of Pub. L. 110-140 effective for wages paid after December 31, 2007.
EFFECTIVE DATE OF 1993 AMENDMENTS
Amendments by Section 13751 of Pub. L. 103-66 effective on the date of the enactment of this Act [Enacted: Aug. 10, 1993].
EFFECTIVE DATE OF 1991 AMENDMENTS
Amendments by Section 402 of Pub. L. 102-164, effective on the date of the enactment of this Act [Enacted: Nov. 15, 1991].
EFFECTIVE DATE OF 1990 AMENDMENT
Section 11333(b) of Pub. L. 101-508 provided that: ‘The amendments made by this section (amending this section) shall apply to wages paid after December 31, 1990.’
EFFECTIVE DATE OF 1987 AMENDMENT
Section 9153(b) of Pub. L. 100-203 provided that: ‘The amendment made by subsection (a) (amending this section) shall apply to wages paid on or after January 1, 1988.’
EFFECTIVE DATE OF 1982 AMENDMENT
Section 271(d)(1), (2), formerly 271(b)(1), (2), of Pub. L. 97-248, as redesignated by Pub. L. 98-601, Sec. 1(a), Oct. 30, 1984, 98 Stat. 3147, provided that:
‘(1) Subsections (a) and (b). - The amendments made by subsections (a) and (b) (amending this section, sections 3306 and 6157 of this title, and sections 1101 and 1105 of Title 42, The Public Health and Welfare) shall apply to remuneration paid after December 31, 1982.
‘(2) Subsection (c). - The amendments made by subsection (c) (amending this section, sections 3302 and 6157 of this title, and section 1101 of Title 42) shall apply to remuneration paid after December 31, 1984.’
EFFECTIVE DATE OF 1976 AMENDMENT
Section 211(d)(2) of Pub. L. 94-566 provided that: ‘The amendment made by subsection (b) (amending this section) shall apply to remuneration paid after December 31, 1976.’
EFFECTIVE DATE OF 1970 AMENDMENT
Section 301(a) of Pub. L. 91-373 provided that the amendment made by that section is effective with respect to remuneration paid after Dec. 31, 1969.
EFFECTIVE DATE OF 1960 AMENDMENT
Section 523(c) of Pub. L. 86-778 provided that: ‘The amendments made by subsection (a) (amending this section) shall apply only with respect to the calendar year 1961 and calendar years thereafter.’
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI (Sec. 1101-1147 and 1171-1177) or title XVIII (Sec. 1800-1899A) of Pub. L. 99-514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99-514, as amended, set out as a note under section 401 of this title.
I.R.C. § 3302(a) Contributions To State Unemployment Funds
I.R.C. § 3302(a)(1) — The taxpayer may, to the extent provided in this subsection and subsection (c), credit against the tax imposed by section 3301 the amount of contributions paid by him into an unemployment fund maintained during the taxable year under the unemployment compensation law of a State which is certified as provided in section 3304 for the 12-month period ending on October 31 of such year.
I.R.C. § 3302(a)(2) — The credit shall be permitted against the tax for the taxable year only for the amount of contributions paid with respect to such taxable year.
I.R.C. § 3302(a)(3) — The credit against the tax for any taxable year shall be permitted only for contributions paid on or before the last day upon which the taxpayer is required under section 6071 to file a return for such year; except that credit shall be permitted for contributions paid after such last day, but such credit shall not exceed 90 percent of the amount which would have been allowable as credit on account of such contributions had they been paid on or before such last day.
I.R.C. § 3302(a)(4) — Upon the payment of contributions into the unemployment fund of a State which are required under the unemployment compensation law of that State with respect to remuneration on the basis of which, prior to such payment into the proper fund, the taxpayer erroneously paid an amount as contributions under another unemployment compensation law, the payment into the proper fund shall, for purposes of credit against the tax, be deemed to have been made at the time of the erroneous payment. If, by reason of such other law, the taxpayer was entitled to cease paying contributions with respect to services subject to such other law, the payment into the proper fund shall, for purposes of credit against the tax, be deemed to have been made on the date the return for the taxable year was filed under section 6071.
I.R.C. § 3302(a)(5) — In the case of wages paid by the trustee of an estate under title 11 of the United States Code, if the failure to pay contributions on time was without fault by the trustee, paragraph (3) shall be applied by substituting “100 percent" for “90 percent”.
I.R.C. § 3302(b) Additional Credit — In addition to the credit allowed under subsection (a), a taxpayer may credit against the tax imposed by section 3301 for any taxable year an amount, with respect to the unemployment compensation law of each State certified as provided in section 3303 for the 12-month period ending on October 31 of such year, or with respect to any provisions thereof so certified, equal to the amount, if any, by which the contributions required to be paid by him with respect to the taxable year were less than the contributions such taxpayer would have been required to pay if throughout the taxable year he had been subject under such State law to the highest rate applied thereunder in such 12-month period to any person having individuals in his employ, or to a rate of 5.4 percent, whichever rate is lower.
I.R.C. § 3302(c) Limit On Total Credits
I.R.C. § 3302(c)(1) — The total credits allowed to a taxpayer under this section shall not exceed 90 percent of the tax against which such credits are allowable.
I.R.C. § 3302(c)(2) — If an advance or advances have been made to the unemployment account of a State under title XII of the Social Security Act, then the total credits (after applying subsections (a) and (b) and paragraph (1) of this subsection) otherwise allowable under this section for the taxable year in the case of a taxpayer subject to the unemployment compensation law of such State shall be reduced—
I.R.C. § 3302(c)(2)(A)
I.R.C. § 3302(c)(2)(A)(i) — in the case of a taxable year beginning with the second consecutive January 1 as of the beginning of which there is a balance of such advances, by 5 percent of the tax imposed by section 3301 with respect to the wages paid by such taxpayer during such taxable year which are attributable to such State; and
I.R.C. § 3302(c)(2)(A)(ii) — in the case of any succeeding taxable year beginning with a consecutive January 1 as of the beginning of which there is a balance of such advances, by an additional 5 percent, for each such succeeding taxable year, of the tax imposed by section 3301 with respect to the wages paid by such taxpayer during such taxable year which are attributable to such State;
I.R.C. § 3302(c)(2)(B) — in the case of a taxable year beginning with the third or fourth consecutive January 1 as of the beginning of which there is a balance of such advances, by the amount determined by multiplying the wages paid by such taxpayer during such taxable year which are attributable to such State by the percentage (if any), multiplied by a fraction, the numerator of which is the State's average annual wage in covered employment for the calendar year in which the determination is made and the denominator of which is the wage base under this chapter, by which—
I.R.C. § 3302(c)(2)(B)(i) — 2.7 percent multiplied by a fraction, the numerator of which is the wage base under this chapter and the denominator of which is the estimated United States average annual wage in covered employment for the calendar year in which the determination is to be made, exceeds
I.R.C. § 3302(c)(2)(B)(ii) — the average employer contribution rate for such State for the calendar year preceding such taxable year; and
I.R.C. § 3302(c)(2)(C) — in the case of a taxable year beginning with the fifth or any succeeding consecutive January 1 as of the beginning of which there is a balance of such advances, by the amount determined by multiplying the wages paid by such taxpayer during such taxable year which are attributable to such State by the percentage (if any) by which—
I.R.C. § 3302(c)(2)(C)(i) — the 5-year benefit cost rate applicable to such State for such taxable year or (if higher) 2.7 percent, exceeds
I.R.C. § 3302(c)(2)(C)(ii) — the average employer contribution rate for such State for the calendar year preceding such taxable year.
Subparagraph (C) shall not apply with respect to any taxable year to which it would otherwise apply (but subparagraph (B) shall apply to such taxable year) if the Secretary of Labor determines (on or before November 10 of such taxable year) that the State meets the requirements of subsection (f)(2)(B) for such taxable year.
I.R.C. § 3302(c)(3) — If the Secretary of Labor determines that a State, or State agency, has not—
I.R.C. § 3302(c)(3)(A) — entered into the agreement described in section 239 of the Trade Act of 1974, with the Secretary of Labor before July 15, 1975, or
I.R.C. § 3302(c)(3)(B) — fulfilled its commitments under an agreement with the Secretary of Labor as described in section 239 of the Trade Act of 1974,
then, in the case of a taxpayer subject to the unemployment compensation law of such State, the total credits (after applying subsections (a) and (b) and paragraphs (1) and (2) of this section) otherwise allowable under this section for a year during which such State or agency does not enter into or fulfill such an agreement shall be reduced by 7-1/2 percent of the tax imposed with respect to wages paid by such taxpayer during such year which are attributable to such State.
I.R.C. § 3302(d) Definitions And Special Rules Relating To Subsection (c)
I.R.C. § 3302(d)(1) Rate Of Tax Deemed To Be 6 Percent — In applying subsection (c), the tax imposed by section 3301 shall be computed at the rate of 6 percent in lieu of the rate provided by such section.
I.R.C. § 3302(d)(2) Wages Attributable To A Particular State — For purposes of subsection (c), wages shall be attributable to a particular State if they are subject to the unemployment compensation law of the State, or (if not subject to the unemployment compensation law of any State) if they are determined (under rules or regulations prescribed by the Secretary) to be attributable to such State.
I.R.C. § 3302(d)(3) Additional Taxes Inapplicable Where Advances Are Repaid Before November 10 Of Taxable Year — Paragraph (2) of subsection (c) shall not apply with respect to any State for the taxable year if (as of the beginning of November 10 of such year) there is no balance of advances referred to in such paragraph.
I.R.C. § 3302(d)(4) Average Employer Contribution Rate — For purposes of subparagraphs (B) and (C) of subsection (c)(2), the average employer contribution rate for any State for any calendar year is that percentage obtained by dividing—
I.R.C. § 3302(d)(4)(A) — the total of the contributions paid into the State unemployment fund with respect to such calendar year, by
I.R.C. § 3302(d)(4)(B)
I.R.C. § 3302(d)(4)(B)(i) — for purposes of subparagraph (B) of subsection (c)(2), the total of the wages (as determined without any limitation on amount) attributable to such State subject to contributions under this chapter with respect to such calendar year, and
I.R.C. § 3302(d)(4)(B)(ii) — for purposes of subparagraph (C) of subsection (c)(2), the total of the remuneration subject to contributions under the State unemployment compensation law with respect to such calendar year.
For purposes of subparagraph (C) of subsection (c)(2), if the average employer contribution rate for any State for any calendar year (determined without regard to this sentence) equals or exceeds 2.7 percent, such rate shall be determined by increasing the amount taken into account under subparagraph (A) of the preceding sentence by the aggregate amount of employee payments (if any) into the unemployment fund of such State with respect to such calendar year which are to be used solely in the payment of unemployment compensation.
I.R.C. § 3302(d)(5) 5-Year Benefit Cost Rate — For purposes of subparagraph (C) of subsection (c)(2), the 5-year benefit cost rate applicable to any State for any taxable year is that percentage obtained by dividing—
I.R.C. § 3302(d)(5)(A) — one-fifth of the total of the compensation paid under the State unemployment compensation law during the 5-year period ending at the close of the second calendar year preceding such taxable year, by
I.R.C. § 3302(d)(5)(B) — the total of the remuneration subject to contributions under the State unemployment compensation law with respect to the first calendar year preceding such taxable year.
I.R.C. § 3302(d)(6) Rounding — If any percentage referred to in either subparagraph (B) or (C) of subsection (c)(2) is not a multiple of .1 percent, it shall be rounded to the nearest multiple of .1 percent.
I.R.C. § 3302(d)(7) Determination And Certification Of Percentages — The percentage referred to in subsection (c)(2)(B) or (C) for any taxable year for any State having a balance referred to therein shall be determined by the Secretary of Labor, and shall be certified by him to the Secretary of the Treasury before June 1 of such year, on the basis of a report furnished by such State to the Secretary of Labor before May 1 of such year. Any such State report shall be made as of the close of March 31 of the taxable year, and shall be made on such forms, and shall contain such information, as the Secretary of Labor deems necessary to the performance of his duties under this section.
I.R.C. § 3302(e) Successor Employer — Subject to the limits provided by subsection (c), if—
I.R.C. § 3302(e)(1) — an employer acquires during any calendar year substantially all the property used in the trade or business of another person, or used in a separate unit of a trade or business of such other person, and immediately after the acquisition employs in his trade or business one or more individuals who immediately prior to the acquisition were employed in the trade or business of such other person, and
I.R.C. § 3302(e)(2) — such other person is not an employer for the calendar year in which the acquisition takes place,
then, for the calendar year in which the acquisition takes place, in addition to the credits allowed under subsections (a) and (b), such employer may credit against the tax imposed by section 3301 for such year an amount equal to the credits which (without regard to subsection (c)) would have been allowable to such other person under subsections (a) and (b) and this subsection for such year, if such other person had been an employer, with respect to remuneration subject to contributions under the unemployment compensation law of a State paid by such other person to the individual or individuals described in paragraph (1).
I.R.C. § 3302(f) Limitation On Credit Reduction
I.R.C. § 3302(f)(1) Limitation — In the case of any State which meets the requirements of paragraph (2) with respect to any taxable year the reduction under subsection (c)(2) in credits otherwise applicable to taxpayers subject to the unemployment compensation law of such State shall not exceed the greater of—
I.R.C. § 3302(f)(1)(A) — the reduction which was in effect with respect to such State under subsection (c)(2) for the preceding taxable year, or
I.R.C. § 3302(f)(1)(B) — 0.6 percent of the wages paid by the taxpayer during such taxable year which are attributable to such State.
I.R.C. § 3302(f)(2) Requirements — The requirements of this paragraph are met by any State with respect to any taxable year if the Secretary of Labor determines (on or before November 10 of such taxable year) that—
I.R.C. § 3302(f)(2)(A) — no State action was taken during the 12-month period ending on September 30 of such taxable year (excluding any action required under State law as in effect prior to the date of the enactment of this subsection) which has resulted or will result in a reduction in such State's unemployment tax effort (as defined by the Secretary of Labor in regulations),
I.R.C. § 3302(f)(2)(B) — no State action was taken during the 12-month period ending on September 30 of such taxable year (excluding any action required under State law as in effect prior to the date of the enactment of this subsection) which has resulted or will result in a net decrease in the solvency of the State unemployment compensation system (as defined by the Secretary of Labor in regulations),
I.R.C. § 3302(f)(2)(C) — the State unemployment tax rate for the taxable year equals or exceeds the average benefit cost ratio for calendar years in the 5-calendar year period ending with the last calendar year before the taxable year, and
I.R.C. § 3302(f)(2)(D) — the outstanding balance for such State of advances under title XII of the Social Security Act on September 30 of such taxable year was not greater than the outstanding balance for such State of such advances on September 30 of the third preceding taxable year.
I.R.C. § 3302(f)(3) Credit Reductions For Subsequent Years — If the credit reduction under subsection (c)(2) is limited by reason of paragraph (1) of this subsection for any taxable year, for purposes of applying subsection (c)(2) to subsequent taxable years (including years after 1987), the taxable year for which the credit reduction was so limited (and January 1 thereof) shall not be taken into account.
I.R.C. § 3302(f)(4) State Unemployment Tax Rate — For purposes of this subsection, the State unemployment tax rate for any taxable year is the percentage obtained by dividing—
I.R.C. § 3302(f)(4)(A) — the total amount of contributions paid into the State unemployment fund with respect to such taxable year, by
I.R.C. § 3302(f)(4)(B) — the total amount of the remuneration subject to contributions under the State unemployment compensation law with respect to such taxable year (determined without regard to any limitation on the amount of wages subject to contribution under the State law).
I.R.C. § 3302(f)(5) Benefit Cost Ratio — For purposes of this subsection—
I.R.C. § 3302(f)(5)(A) In General — The benefit cost ratio for any calendar year is the percentage determined by dividing—
I.R.C. § 3302(f)(5)(A)(i) — the sum of the total of the compensation paid under the State unemployment compensation law during such calendar year and any interest paid during such calendar year on advances made to the State under title XII of the Social Security Act, by
I.R.C. § 3302(f)(5)(A)(ii) — the total amount of the remuneration subject to contributions under the State unemployment compensation law with respect to such calendar year (determined without regard to any limitation on the amount of remuneration subject to contribution under the State law).
I.R.C. § 3302(f)(5)(B) Reimbursable Benefits Not Taken Into Account — For purposes of subparagraph (A), compensation shall not be taken into account to the extent—
I.R.C. § 3302(f)(5)(B)(i) — the State is entitled to reimbursement for such compensation under the provisions of any Federal law, or
I.R.C. § 3302(f)(5)(B)(ii) — such compensation is attributable to services performed for a reimbursing employer.
I.R.C. § 3302(f)(5)(C) Reimbursing Employer — The term “reimbursing employer” means any governmental entity or other organization (or group of governmental entities or any other organizations) which makes reimbursements in lieu of contributions to the State unemployment fund.
I.R.C. § 3302(f)(5)(D) Rounding — If any percentage determined under subparagraph (A) is not a multiple of .1 percent, such percentage shall be reduced to the nearest multiple of .1 percent.
I.R.C. § 3302(f)(6) Reports — The Secretary of Labor may, by regulations, require a State to furnish such information at such time and in such manner as may be necessary for purposes of this subsection.
I.R.C. § 3302(f)(7) Definitions And Special Rules — The definitions and special rules set forth in subsection (d) shall apply to this subsection in the same manner as they apply to subsection (c).
I.R.C. § 3302(f)(8) Partial Limitation
I.R.C. § 3302(f)(8)(A) — In the case of a State which would meet the requirements of this subsection for a taxable year prior to 1986 but for its failure to meet one of the requirements contained in subparagraph (C) or (D) of paragraph (2), the reduction under subsection (c)(2) in credits otherwise applicable to taxpayers in such State for such taxable year and each subsequent year (in a period of consecutive years for each of which a credit reduction is in effect for taxpayers in such State) shall be reduced by 0.1 percentage point.
I.R.C. § 3302(f)(8)(B) — In the case of a State which does not meet the requirements of paragraph (2) but meets the requirements of subparagraphs (A) and (B) of paragraph (2) and which also meets the requirements of section 1202(b)(8)(B) of the Social Security Act with respect to such taxable year, the reduction under subsection (c)(2) in credits otherwise applicable to taxpayers in such State for such taxable year and each subsequent year (in a period of consecutive years for each of which a credit reduction is in effect for taxpayers in such State) shall be further reduced by an additional 0.1 percentage point.
I.R.C. § 3302(f)(8)(C) — In no case shall the application of subparagraphs (A) and (B) reduce the credit reduction otherwise applicable under subsection (c)(2) below the limitation under paragraph (1).
I.R.C. § 3302(g) Credit Reduction Not To Apply When State Makes Certain Repayments
I.R.C. § 3302(g)(1) In General — In the case of any State which meets requirements of paragraph (2) with respect to any taxable year, subsection (c)(2) shall not apply to such taxable year; except that such taxable year (and January 1 of such taxable year) shall (except as provided in subsection (f)(3)) be taken into account for purposes of applying subsection (c)(2) to succeeding taxable years.
I.R.C. § 3302(g)(2) Requirements — The requirements of this paragraph are met by any State with respect to any taxable year if the Secretary of Labor determines that—
I.R.C. § 3302(g)(2)(A) — the repayments during the 1-year period ending on November 9 of such taxable year made by such State of advances under title XII of the Social Security Act are not less than the sum of—
I.R.C. § 3302(g)(2)(A)(i) — the potential additional taxes for such taxable year, and
I.R.C. § 3302(g)(2)(A)(ii) — any advances made to such State during such 1-year period under such title XII,
I.R.C. § 3302(g)(2)(B) — there will be sufficient amounts in the State unemployment fund to pay all compensation during the 3-month period beginning on November 1 of such taxable year without receiving any advance under title XII of the Social Security Act, and
I.R.C. § 3302(g)(2)(C) — there is a net increase in the solvency of the State unemployment compensation system for the taxable year attributable to changes made in the State law after the date on which the first advance taken into account in determining the amount of the potential additional taxes was made (or, if later, after the date of the enactment of this subsection) and such net increase equals or exceeds the potential additional taxes for such taxable year.
I.R.C. § 3302(g)(3) Definitions — For purposes of paragraph (2)—
I.R.C. § 3302(g)(3)(A) Potential Additional Taxes — The term “potential additional taxes” means, with respect to any State for any taxable year, the aggregate amount of the additional tax which would be payable under this chapter for such taxable year by all taxpayers subject to the unemployment compensation law of such State for such taxable year if paragraph (2) of subsection (c) had applied to such taxable year and any preceding taxable year without regard to this subsection but with regard to subsection (f).
I.R.C. § 3302(g)(3)(B) Treatment Of Certain Reductions — Any reduction in the State's balance under section 901(d)(1) of the Social Security Act shall not be treated as a repayment made by such State.
I.R.C. § 3302(g)(4) Reports — The Secretary of Labor may require a State to furnish such information at such time and in such manner as may be necessary for purposes of paragraph (2).
I.R.C. § 3302(h) Treatment Of Certified Professional Employer Organizations — If a certified professional employer organization (as defined in section 7705), or a customer of such organization, makes a contribution to the State's unemployment fund with respect to wages paid to a work site employee, such certified professional employer organization shall be eligible for the credits available under this section with respect to such contribution.
(Aug. 16, 1954, ch. 736, 68A Stat. 439; Sept. 13, 1960, Pub. L. 86-778, title V, 523(b), 74 Stat. 980; Mar. 24, 1961, Pub. L. 87-6, 14(b), 75 Stat. 16; Sept. 26, 1961, Pub. L. 87-321, 1(a), 75 Stat. 683; May 29, 1963, Pub. L. 88-31, 2(b), 77 Stat. 51; Nov. 7, 1963, Pub. L. 88-173, 1(a)-(c), 77 Stat. 305; Aug. 10, 1970, Pub. L. 91-373, title I, 142(a), (b), 84 Stat. 707; Jan. 3, 1975, Pub. L. 93-618, title II, 239(e), 88 Stat. 2025; June 30, 1975, Pub. L. 94-45, title I, 110(a), title III, 302, 89 Stat. 239, 243; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1903(a)(12), 1906(b)(13)(A), 90 Stat. 1808, 1834; Apr. 12, 1977, Pub. L. 95-19, title II, 201(a), 91 Stat. 43; Dec. 24, 1980, Pub. L. 96-589, 6(f), 94 Stat. 3409; Aug. 13, 1981, Pub. L. 97-35, title XXIV, 2406(a), 95 Stat. 876; Sept. 3, 1982, Pub. L. 97-248, title II, 271(c)(2), (3)(A), (B), 272(a), 273(a), 96 Stat. 555-557; Apr. 20, 1983, Pub. L. 98-21, title V, 512(a)(1), (b), 513(a)-(c), 97 Stat. 146, 147; Oct. 22, 1986, Pub. L. 99-514, title XVIII, 1884(1), (2), 100 Stat. 2919; Pub. L. 113-295, Div. A, title II, Sec. 221(a)(101), Div. B, title II, Sec. 206(c)(1), Dec. 19, 2014, 128 Stat. 4010; Pub. L. 115-141, Div. U, title IV, Sec. 401(b)(38), (39)(A), (B), Mar. 23, 2018, 132 Stat. 348.)
BACKGROUND NOTES
AMENDMENTS
2018 - Subsec. (c)(2). Pub. L. 115-141, Div. U, Sec. 401(b)(38), amended par. (2) by striking the next to last sentence “The provisions of the preceding sentence shall not be applicable with respect to the taxable year beginning January 1, 1975, or any succeeding taxable year which begins before January 1, 1980; and, for purposes of such sentence, January 1, 1980, shall be deemed to be the first January 1 occurring after January 1, 1974, and consecutive taxable years in the period commencing January 1, 1980, shall be determined as if the taxable year which begins on January 1, 1980, were the taxable year immediately succeeding the taxable year which began on January 1, 1974.”
Subsec. (f)(2)(D). Pub. L. 115-141, Div. U, Sec. 401(b)(39)(A), amended subpar. (D) by striking “(or, for purposes of applying this subparagraph to taxable year 1983, September 30, 1981)”.
Subsec. (f)(2). Pub. L. 115-141, Div. U, Sec. 401(b)(39)(B), amended par. (2) by striking the last sentence “The requirements of subparagraphs (C) and (D) shall not apply to taxable years 1981 and 1982.”
2014 - Subsec. (f)(4). Pub. L. 113-295, Div. A, Sec. 221(a)(101)(A), amended par. (4) by substituting “subsection the” for “subsection—(A) In General.—The”, by striking subpar. (B), by redesignating clauses (i) and (ii) as subpar. (A) and (B), respectively. Before being struck, subpar. (B) read as follows:
“(B) Treatment Of Additional Tax Under This Chapter.—
“(i) Taxable Year 1983.—In the case of taxable year 1983, any additional tax imposed under this chapter with respect to any State by reason of subsection (c)(2) shall be treated as contributions paid into the State unemployment fund with respect to such taxable year.
“(ii) Taxable Year 1984.— In the case of taxable year 1984, any additional tax imposed under this chapter with respect to any State by reason of subsection (c)(2) shall (to the extent such additional tax is attributable to a credit reduction in excess of 0.6 of wages attributable to such State) be treated as contributions paid into the State unemployment fund with respect to such taxable year.”
Subsec. (f)(5)(D)-(E). Pub. L. 113-295, Div. A, Sec. 221(a)(101)(B), amended par. (5) by striking subpar. (D) and by redesignating subpar. (E) and subpar. (D). Before being struck, subpar. (D) read as follows:
“(D) Special Rules For Years Before 1985.—
“(i) Taxable Year 1983.—For purposes of determining whether a State meets the requirements of paragraph (2)(C) for taxable year 1983, only regular compensation (as defined in section 205 of the Federal-State Extended Unemployment Compensation Act of 1970) shall be taken into account for purposes of determining the benefit ratio for any preceding calendar year before 1982.
“(ii) Taxable Year 1984.—For purposes of determining whether a State meets the requirements of paragraph (2)(C) for taxable year 1984, only regular compensation (as so defined) shall be taken into account for purposes of determining the benefit ratio for any preceding calendar year before 1981.”
Subsec. (h). Pub. L. 113-295, Div. B, Sec. 206(c)(1), added subsec. (h).
1986--Subsec. (c)(2)(B). Pub. L. 99-514, 1884(1), substituted “denominator” for second reference to “determination”, and in cl. (i) inserted “percent” after “2.7” and struck out “percent” after “is to be made”.
Subsec. (f)(8)(A). Pub. L. 99-514, 1884(2), substituted “1986” for “1987”.
1983--Subsec. (c)(2)(B). Pub. L. 98-21, 513(c), inserted “,multiplied by a fraction, the numerator of which is the State's average annual wage in covered employment for the calendar year in which the determination is made and the determination of which is the wage base under this chapter,” in provisions preceding cl. (i).
Subsec. (c)(2)(B)(i). Pub. L. 98-21, 513(b), inserted “multiplied by a fraction, the numerator of which is the wage base under this chapter and the denominator of which is the estimated United States average annual wage in covered employment for the calendar year in which the determination is to be made” after “2.7”.
Subsec. (d)(4)(B). Pub. L. 98-21, 513(a), amended subpar. (B) generally, adding cl. (i), designating existing provisions as cl. (ii), and inserting reference to purposes of subsec. (c)(2)(C).
Subsec. (f)(1). Pub. L. 98-21, 512(b), struck out “beginning before January 1, 1988,” after “any taxable year”.
Subsec. (f)(8). Pub. L. 98-21, 512(a)(1), added par. (8).
1982--Subsec. (b). Pub. L. 97-248, 271(c)(2)(A), substituted “5.4 percent” for “2.7 percent”.
Subsec. (c)(2). Pub. L. 97-248, 273(a), inserted provision at end that subpar. (C) shall not apply with respect to any taxable year to which it would otherwise apply (but that subpar. (B) would apply to such taxable year) if the Secretary of Labor determines (on or before Nov. 10 of such taxable year) that the State meets the requirements of subsec. (f)(2)(B) of this section for such taxable year.
Subsec. (c)(2)(A). Pub. L. 97-248, 271(c)(3)(A), substituted “5 percent" for “10 percent” in two places.
Subsec. (c)(3). Pub. L. 97-248, 271(c)(3)(B), substituted “7-1/2 percent" for “15 percent” in provisions following subpar. (B).
Subsec. (d)(1). Pub. L. 97-248, 271(c)(2)(B), substituted “6 percent" for “3 percent” in par. heading and text.
Subsec. (g). Pub. L. 97-248, 272(a), added subsec. (g).
1981--Subsec. (f). Pub. L. 97-35 added subsec. (f).
1980--Subsec. (a)(5). Pub. L. 96-589 added par. (5).
1977--Subsec. (c)(2). Pub. L. 95-19 substituted “January 1, 1980” for “January 1, 1978” wherever appearing.
1976--Subsec. (a)(1). Pub. L. 94-455, 1903(a)(12)(A), struck out “(10-month period in the case of October 31, 1972)” after “ending on October 31 of such year”.
Subsec. (b). Pub. L. 94-455, 1903(a)(12)(B), struck out “(10-month period in the case of October 31, 1972)” after “ending on October 31, of such year” and substituted “12-month period” for “12 or 10-month period, as the case may be,”.
Subsec. (c)(2). Pub. L. 94-455, 1903(a)(12)(C)(i), (ii), redesignated par. (3) as (2), struck out “on or after the date of the enactment of the Employment Security Act of 1960” after “title XII of the Social Security Act”, and substituted “paragraph (1)” for “paragraphs (1) and (2). Former par. (2), which related to the computation of the reduction of the total credits allowable to a taxpayer with respect to advances made to the unemployment account, was struck out.
Subsec. (c)(3), (4). Pub. L. 94-455, 1903(a)(12)(C)(i), (iii), redesignated par. (4) as (3) and substituted “paragraphs (1) and (2)” for “paragraphs (1), (2), and (3)”. Former par. (3) redesignated (2).
Subsec. (d)(2). Pub. L. 94-455, 1906(b)(13)(A), struck out “or his delegate" after “Secretary”.
Subsec. (d)(3). Pub. L. 94-455, 1903(a)(12)(C)(iv), struck out “or (3)" after “Paragraph (2)”.
Subsec. (d)(4) to (6). Pub. L. 94-455, 1903(a)(12(C)(v), substituted “subsection (c)(2)” for “subsection (c)(3)”.
Subsec. (d)(7). Pub. L. 94-455, 1903(a)(12)(C)(vi), substituted “subsection (c)(2)(B) or (C) for “subsection (c)(3)(B) or (C)”.
Subsec. (d)(8). Pub. L. 94-455, 1903(a)(12)(D), struck out par. (8) which provided for a cross reference to section 104 of the Temporary Unemployment Compensation Act of 1958 relating to the reduction of total credits allowable under subsec. (c) of this section.
1975--Subsec. (c)(3). Pub. L. 94-45, 110(a), provided that par. (3) shall not be applicable with respect to the taxable year beginning Jan. 1, 1975, or any succeeding taxable year which begins before Jan. 1, 1978, and that, for the purposes of par. (3), Jan. 1, 1978, shall be deemed to be the first Jan. 1 occurring after Jan. 1, 1974, and consecutive taxable years in the period commencing Jan. 1, 1978, shall be determined as if the taxable year which begins Jan. 1, 1978, were the taxable year immediately succeeding the taxable year which began on Jan. 1, 1974.
Subsec. (c)(4). Pub. L. 94-45, 302, substituted “July 15, 1975” for “July 1, 1975”.
Pub. L. 93-618 added par. (4).
1970--Subsec. (a)(1). Pub. L. 91-373, 142(a), substituted “certified as provided in section 3304 for the 12-month period ending on October 31 of such year (10-month period in the case of October 31, 1972)” for “certified for the taxable year as provided in section 3304”.
Subsec. (b). Pub. L. 91-373, 142(b), changed the certification date from December 31 to October 31, with a provision for a 10-month period in the case of October 31, 1972, and provided for certification based on a 12-month period ending each October 31.
1963--Subsec. (c). Pub. L. 88-173, in cl. (2), substituted “on January 1, 1963 (and in the case of any succeeding taxable year beginning before January 1, 1968),” for “with the fourth consecutive January 1”, in subpar. (A), and “on or after January 1, 1968,” for “with a consecutive January 1”, in subpar. (B), and inserted paragraph following subpar. (B).
Subsec. (d)(1). Pub. L. 88-31 substituted “the rate provided by such section" for “3.1 percent (or, in the case of the tax imposed with respect to the calendar years 1962 and 1963, in lieu of 3.5 percent)”.
1961--Subsec. (d)(1). Pub. L. 87-6 provided for computation of the tax at the rate of 3 percent in lieu of 3.5 percent for calendar years 1962 and 1968.
Subsec. (e). Pub. L. 87-321 added subsec. (e).
1960--Subsec. (c). Pub. L. 86-778 restricted cl. (2) to advances made before the date of the enactment of the Employment Security Act of 1960, added cl. (3), and struck out provisions which related to the attributing of wages to a particular State, which provisions are now covered by subsec. (d)(2).
Subsec. (d). Pub. L. 86-778 added subsec. (d).
EFFECTIVE DATE OF 2018 AMENDMENTS
Amendments by Pub. L. No. 115-141, Div. U, Sec. 401(b)(38), (39)(A), (B), effective March 23, 2018.
Sec. 401(e) of Pub. L. 115-141, Div. U, provided the following Savings Provision:
“(e) General Savings Provision With Respect To Deadwood Provisions.—If—
“(1) any provision amended or repealed by the amendments made by subsection (b) or (d) applied to—
“(A) any transaction occurring before the date of the enactment of this Act,
“(B) any property acquired before such date of enactment, or
“(C) any item of income, loss, deduction, or credit taken into account before such date of enactment, and
“(2) the treatment of such transaction, property, or item under such provision would (without regard to the amendments or repeals made by such subsection) affect the liability for tax for periods ending after such date of enactment,
“nothing in the amendments or repeals made by this section shall be construed to affect the treatment of such transaction, property, or item for purposes of determining liability for tax for periods ending after such date of enactment.”
EFFECTIVE DATE OF 2014 AMENDMENTS
Amendment by Pub. L. 113-295, Div. B, Sec. 206(c)(1), effective for wages for services performed on or after January 1 of the first calendar year beginning more than 12 months after the date of the enactment of this Act [Enacted: Dec. 19, 2014].
Pub. L. 113-295, Div. B, Sec. 206(g)(2) provided:
“(2) Certification Program.—The Secretary of the Treasury shall establish the certification program described in section 7705(b) of the Internal Revenue Code of 1986, as added by subsection (b), notlater than 6 months before the effective date determined under paragraph (1).”
Pub. L. 113-295, Div. B, Sec. 206(h) further provided:
“(h) No Infererence.—Nothing contained in this section or the amendmentns made by this section shall be construed to create any inference with respect to the determination of who is an employee or employer—
“(1) for Federal tax purposes (other than the purposes set forth in the amendments made by this section), or
“(2) for purposes of any other provision of law.”
Amendments by Pub. L. 113-295, Div. A, Sec. 221(a)(101), effective on the date of the enactment of this Act [Enacted: Dec. 19, 2014].
Section 221(b)(2) of Pub. L. 113-295, Div. A, provided the following Savings Provision:
“(2) SAVINGS PROVISION.—If—
“(A) any provision amended or repealed by the amendments made by this section applied to—
“(i) any transaction occurring before the date of the enactment of this Act [Enacted: Dec. 19, 2014],
“(ii) any property acquired before such date of enactment, or
“(iii) any item of income, loss, deduction, or credit taken into account before such date of enactment, and
“(B) the treatment of such transaction, property, or item under such provision would (without regard to the amendments or repeals made by this section) affect the liability for tax for periods ending after date of enactment, nothing in the amendments or repeals made by this section shall be construed to affect the treatment of such transaction, property, or item for purposes of determining liability for tax for periods ending after such date of enactment.”
EFFECTIVE DATE OF 1983 AMENDMENT
Section 512(a)(2) of Pub. L. 98-21 provided that: “The amendment made by paragraph (1) [amending this section] shall apply with respect to taxable year 1983 and taxable years thereafter.”
Section 513(d) of Pub. L. 98-21 provided that: “The amendments made by this section [amending this section] shall be effective for taxable year 1983 and taxable years thereafter.”
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by section 271(c)(2), (3)(A), (B) of Pub. L. 97-248 applicable to remuneration paid after Dec. 31, 1984, see section 271(d)(2) of Pub. L. 97-248, as amended, set out as a note under section 3301 of this title.
Section 272(b) of Pub. L. 97-248 provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1982.”
Section 273(b) of Pub. L. 97-248 provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1982.”
EFFECTIVE DATE OF 1981 AMENDMENT
Section 2406(b) of Pub. L. 97-35 provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1980.”
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not to apply to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as a note under section 108 of this title.
TERMINATION DATE OF 1975 AMENDMENT
For termination date of amendment by Pub. L. 93-618, see section 285 of Pub. L. 93-618, as amended, set out as a Termination Date note preceding section 2271 of Title 19, Customs Duties.
EFFECTIVE DATE OF 1970 AMENDMENT
Section 142(i) of Pub. L. 91-373 provided that: “The amendments made by this section [amending sections 3302, 3303, and 3304 of this title] shall apply with respect to the taxable year 1972 and taxable years thereafter.”
EFFECTIVE DATE OF 1963 AMENDMENT
Section 1(d) of Pub. L. 88-173 provided that: “The amendments made by subsections (a), (b), and (c) of this section [amending this section] shall apply only with respect to taxable years beginning on or after January 1, 1963.”
EFFECTIVE DATE OF 1961 AMENDMENT
Section 1(b) of Pub. L. 87-321 provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to the calendar year 1961 and each calendar year thereafter.”
TRANSITIONAL RULE FOR CERTAIN EMPLOYEES AND SMALL BUSINESSES
Section 271(d)(3), (4), formerly 271(b)(3), of Pub. L. 97-248, as redesignated and amended by Pub. L. 98-601, 1(a), Oct. 30, 1984, 98 Stat. 3147; Pub. L. 99-514, 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
“(3) Transitional rule for certain employees.--
“(A) In general.--Notwithstanding section 3303 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], in the case of taxable years beginning after December 31, 1984, and before January 1, 1989, a taxpayer shall be allowed the additional credit under section 3302(b) of such Code with respect to any employee covered by a qualified specific industry provision if the requirements of subparagraph (B) are met with respect to such employee.
“(B) Requirements.--The requirements of this subparagraph are met for any taxable year with respect to any employee covered by a specific industry provision if the amount of contributions required to be paid for the taxable year to the unemployment fund of the State with respect to such employee are not less than the product of the required rate multiplied by the wages paid by the employer during the taxable year.
“(C) Required rate.--For purposes of subparagraph (B), the required rate for any taxable year is the sum of--
“(i) the rate at which contributions were required to be made under the specific industry provision as in effect on August 10, 1982, and
“(ii) the applicable percentage of the excess of 5.4 percent over the rate described in clause (i).
“(D) Applicable percentage.--For purposes of subparagraph (C), the term ‘applicable percentage’ means--
“(i) 20 percent in the case of taxable year 1985,
“(ii) 40 percent in the case of taxable year 1986,
“(iii) 60 percent in the case of taxable year 1987, and
“(iv) 80 percent in the case of taxable year 1988.
“(E) Qualified specific industry provision.--For purposes of this paragraph, the term, ‘qualified specific industry provision’ means a provision contained in a State unemployment compensation law (as in effect on August 10, 1982)--
“(i) which applies to employees in a specific industry or to an otherwise defined type of employees, and
“(ii) under which employers may elect to make contributions at a specified rate (without experience rating) which exceeds 2.7 percent.
“(4) Transitional rule for certain small businesses.--
“(A) In general.--Notwithstanding section 3303 of the Internal Revenue Code of 1986, in the case of taxable years beginning after December 31, 1984, and before January 1, 1989, a taxpayer shall be allowed the additional credit under section 3302(b) of such Code with respect to any employee covered by a qualified small business provision if the requirements of subparagraph (B) are met with respect to such employee.
“(B) Requirements.--The requirements of this subparagraph are met for any taxable year with respect to any employee covered by a qualified small business provision if the amount of contributions required to be paid for the taxable year to the unemployment fund of the State with respect to such employee are not less than the product of the required rate multiplied by the wages paid by the employer during the taxable year.
“(C) Required rate.--For purposes of subparagraph (B), the required rate for any taxable year is the sum of--
“(i) 3.1 percent, plus
“(ii) the applicable percentage (as defined in paragraph (3)(D)) of the excess of 5.4 percent over the rate described in clause (i).
“(D) Qualified small business provision.--For purposes of this paragraph, the term ‘qualified small business provision’ means a provision contained in a State unemployment compensation law (as in effect on the date of the enactment of this paragraph [Oct. 30, 1984]) which provides a maximum rate at which an employer is subject to contribution for wages paid during a calendar quarter if the total wages paid by such employer during such calendar quarter are less than $50,000.
“(E) Definition.--For purposes of this paragraph, the term ‘wages’ means the remuneration subject to contributions under the State unemployment compensation law, except that for purposes of subparagraph (D) the amount of total wages paid by an employer shall be determined without regard to any limitation on the amount subject to contribution.”
[Section 1(b) of Pub. L. 98-601 provided that: “The amendment made by subsection (a) [amending section 271(d) of Pub. L. 97-248, set out above] shall apply to remuneration paid after December 31, 1984."]
EXTENSION OF PERIOD FOR REPAYMENT OF FEDERAL LOANS TO SATE UNEMPLOYMENT FUNDS
Section 304 of Pub. L. 102-318 provided the following extension:
“(a) GENERAL RULE.—If the Secretary of Labor determines that a State meets the requirements of subsection (b), paragraph (2) of section 3302(c) of the Internal Revenue Codeof 1986 shall be applied with respect to such State for taxable years after 1991—
“(1) by substituting “third” for “second” in subparagraph (A)(i),
“(2) by substituting “fourth or fifth” for “third or fourth” in subparagraph (B), and
“(3) by substituting “sixth” for “fifth” in subparagraph (C).
“(b) REQUIREMENTS.—A State meets the requirements of this subsection if, during calendar year 1992 or 1993, the State amended its unemployment compensation law to increase estimated contributions required under such law by at least 25 percent.
“(c) SPECIAL RULE.—This section shall not apply to any taxable year after 1994 unless—
“(1) such taxable year is in a series of consecutive taxable years as of the beginning of each of which there was a balance referred to in section 3302(c)(2) of such Code, and
“(2) such series includes a taxable year beginning in 1992, 1993, or 1994.”
FINDINGS OF SECRETARY OF LABOR CONCERNING STEPS TAKEN BY STATES AS PREREQUISITE TO SUSPENSION UNTIL JANUARY 1, 1980, OF AUTOMATIC INCREASES IN FEDERAL UNEMPLOYMENT TAX
Section 201(b) of Pub. L. 95-19 provided that extension under section 201(a) of Pub. L. 95-19 (amending this section) from Jan. 1, 1978, to Jan. 1, 1980, not to apply to any State unless the Secretary of Labor finds that such State meets the requirement of section 110(b) of Emergency Compensation and Special Unemployment Assistance Extension Act of 1975.
FISCAL SOUNDNESS OF STATE UNEMPLOYMENT ACCOUNT IN UNEMPLOYMENT TRUST FUND; UNPAID LOANS TO STATES; FINDINGS OF SECRETARY OF LABOR CONCERNING STEPS TAKEN BY STATES AS PREREQUISITE TO 1975-1977 SUSPENSION OF AUTOMATIC INCREASES IN FEDERAL UNEMPLOYMENT TAX
Section 110(b) of Pub. L. 94-45 provided that:
“(1) The amendment made by subsection (a) [amending this section] shall not be applicable in the case of any State unless the Secretary of Labor finds that such State has studied and taken appropriate action with respect to the financing of its unemployment programs so as substantially to accomplish the purpose of restoring the fiscal soundness of the State's unemployment account in the Unemployment Trust Fund and permitting the repayment within a reasonable time of any advances made to such account under title XII of the Social Security Act [section 1321 et seq. of Title 42, The Public Health and Welfare]. For purposes of the preceding sentence, appropriate action with respect to the financing of a State's unemployment programs means an increase in the State's unemployment tax rate, an increase in the State's unemployment tax base, a change in the experience rating formulas, or a combination thereof.
“(2) The Secretary of Labor shall promptly prescribe and publish in the Federal Register regulations setting forth the criteria according to which he will determine the requirements of the preceding paragraph.
“(3) Immediately after he makes a determination with respect to any State under paragraph (1), the Secretary of Labor shall publish such determination, together with his reasons therefor, in the Federal Register.”
I.R.C. § 3303(a) State Standards — A taxpayer shall be allowed an additional credit under section 3302(b) with respect to any reduced rate of contributions permitted by a State law, only if the Secretary of Labor finds that under such law—
I.R.C. § 3303(a)(1) — no reduced rate of contributions to a pooled fund or to a partially pooled account is permitted to a person (or group of persons) having individuals in his (or their) employ except on the basis of his (or their) experience with respect to unemployment or other factors bearing a direct relation to unemployment risk during not less than the 3 consecutive years immediately preceding the computation date;
I.R.C. § 3303(a)(2) — no reduced rate of contributions to a guaranteed employment account is permitted to a person (or a group of persons) having individuals in his (or their) employ unless—
I.R.C. § 3303(a)(2)(A) — the guaranty of remuneration was fulfilled in the year preceding the computation date; and
I.R.C. § 3303(a)(2)(B) — the balance of such account amounts to not less than 21/2 percent of that part of the payroll or payrolls for the 3 years preceding the computation date by which contributions to such account were measured; and
I.R.C. § 3303(a)(2)(C) — such contributions were payable to such account with respect to 3 years preceding the computation date;
I.R.C. § 3303(a)(3) — no reduced rate of contributions to a reserve account is permitted to a person (or group of persons) having individuals in his (or their) employ unless—
I.R.C. § 3303(a)(3)(A) — compensation has been payable from such account throughout the year preceding the computation date, and
I.R.C. § 3303(a)(3)(B) — the balance of such account amounts to not less than five times the largest amount of compensation paid from such account within any 1 of the 3 years preceding such date, and
I.R.C. § 3303(a)(3)(C) — the balance of such account amounts to not less than 21/2 percent of that part of the payroll or payrolls for the 3 years preceding such date by which contributions to such account were measured, and
I.R.C. § 3303(a)(3)(D) — such contributions were payable to such account with respect to the 3 years preceding the computation date; and
I.R.C. § 3303(a)(4) — if the taxpayer is a certified professional employer organization (as defined in section 7705) that is treated as the employer under section 3511, such certified professional employer organization is permitted to collect and remit, in accordance with paragraphs (1), (2), and (3), contributions during the taxable year to the State unemployment fund with respect to a work site employee.
For any person (or group of persons) who has (or have) not been subject to the State law for a period of time sufficient to compute the reduced rates permitted by paragraphs (1), (2), (3), and (4) of this subsection on a 3-year basis (i) the period of time required may be reduced to the amount of time the person (or group of persons) has (or have) had experience under or has (or have) been subject to the State law, whichever is appropriate, but in no case less than 1 year immediately preceding the computation date, or (ii) a reduced rate (not less than 1 percent) may be permitted by the State law on a reasonable basis other than as permitted by paragraph (1), (2), (3), or (4).
I.R.C. § 3303(b) Certification By The Secretary Of Labor With Respect To Additional Credit Allowance
I.R.C. § 3303(b)(1) — On October 31 of each calendar year, the Secretary of Labor shall certify to the Secretary of the Treasury the law of each State (certified by the Secretary of Labor as provided in section 3304 for the 12-month period ending on such October 31), with respect to which he finds that reduced rates of contributions were allowable with respect to such 12-month period only in accordance with the provisions of subsection (a).
I.R.C. § 3303(b)(2) — If the Secretary of Labor finds that under the law of a single State (certified by the Secretary of Labor as provided in section 3304) more than one type of fund or account is maintained, and reduced rates of contributions to more than one type of fund or account were allowable with respect to any 12-month period ending on October 31, and one or more of such reduced rates were allowable under conditions not fulfilling the requirements of subsection (a), the Secretary of Labor shall, on such October 31, certify to the Secretary of the Treasury only those provisions of the State law pursuant to which reduced rates of contributions were allowable with respect to such 12-month period under conditions fulfilling the requirements of subsection (a), and shall, in connection therewith, designate the kind of fund or account, as defined in subsection (c), established by the provisions so certified. If the Secretary of Labor finds that a part of any reduced rate of contributions payable under such law or under such provisions is required to be paid into one fund or account and a part into another fund or account, the Secretary of Labor shall make such certification pursuant to this paragraph as he finds will assure the allowance of additional credits only with respect to that part of the reduced rate of contributions which is allowed under provisions which do fulfill the requirements of subsection (a).
I.R.C. § 3303(b)(3) — The Secretary of Labor shall, within 30 days after any State law is submitted to him for such purpose, certify to the State agency his findings with respect to reduced rates of contributions to a type of fund or account, as defined in subsection (c), which are allowable under such State law only in accordance with the provisions of subsection (a). After making such findings, the Secretary of Labor shall not withhold his certification to the Secretary of the Treasury of such State law, or of the provisions thereof with respect to which such findings were made, for any 12-month period ending on October 31 pursuant to paragraph (1) or (2) unless, after reasonable notice and opportunity for hearing to the State agency, the Secretary of Labor finds the State law no longer contains the provisions specified in subsection (a) or the State has, with respect to such 12-month period, failed to comply substantially with any such provision.
I.R.C. § 3303(c) Definitions — As used in this section—
I.R.C. § 3303(c)(1) Reserve Account — The term “reserve account” means a separate account in an unemployment fund, maintained with respect to a person (or group of persons) having individuals in his (or their) employ, from which account, unless such account is exhausted, is paid all and only compensation payable on the basis of services performed for such person (or for one or more of the persons comprising the group).
I.R.C. § 3303(c)(2) Pooled Fund — The term “pooled fund” means an unemployment fund or any part thereof (other than a reserve account or a guaranteed employment account) into which the total contributions of persons contributing thereto are payable, in which all contributions are mingled and undivided, and from which compensation is payable to all individuals eligible for compensation from such fund.
I.R.C. § 3303(c)(3) Partially Pooled Account — The term “partially pooled account” means a part of an unemployment fund in which part of the fund all contributions thereto are mingled and undivided, and from which part of the fund compensation is payable only to individuals to whom compensation would be payable from a reserve account or from a guaranteed employment account but for the exhaustion or termination of such reserve account or of such guaranteed employment account. Payments from a reserve account or guaranteed employment account into a partially pooled account shall not be construed to be inconsistent with the provisions of paragraph (1) or (4).
I.R.C. § 3303(c)(4) Guaranteed Employment Account — The term “guaranteed employment account” means a separate account, in an unemployment fund, maintained with respect to a person (or group of persons) having individuals in his (or their) employ who, in accordance with the provisions of the State law or of a plan thereunder approved by the State agency,
I.R.C. § 3303(c)(4)(A) — guarantees in advance at least 30 hours of work, for which remuneration will be paid at not less than stated rates, for each of 40 weeks (or if more, 1 weekly hour may be deducted for each added week guaranteed) in a year, to all the individuals who are in his (or their) employ in, and who continue to be available for suitable work in, one or more distinct establishments, except that any such individual's guaranty may commence after a probationary period (included within the 11 or less consecutive weeks immediately following the first week in which the individual renders services), and
I.R.C. § 3303(c)(4)(B) — gives security or assurance, satisfactory to the State agency, for the fulfillment of such guaranties, from which account, unless such account is exhausted or terminated, is paid all and only compensation, payable on the basis of services performed for such person (or for one or more of the persons comprising the group), to any such individual whose guaranteed remuneration has not been paid (either pursuant to the guaranty or from the security or assurance provided for the fulfillment of the guaranty), or whose guaranty is not renewed and who is otherwise eligible for compensation under the State law.
I.R.C. § 3303(c)(5) Year — The term “year” means any 12 consecutive calendar months.
I.R.C. § 3303(c)(6) Balance — The term “balance”, with respect to a reserve account or a guaranteed employment account, means the amount standing to the credit of the account as of the computation date; except that, if subsequent to January 1, 1940, any moneys have been paid into or credited to such account other than payments thereto by persons having individuals in their employ, such term shall mean the amount in such account as of the computation date less the total of such other moneys paid into or credited to such account subsequent to January 1, 1940.
I.R.C. § 3303(c)(7) Computation Date — The term “computation date” means the date, occurring at least once in each calendar year and within 27 weeks prior to the effective date of new rates of contributions, as of which such rates are computed.
I.R.C. § 3303(c)(8) Reduced Rate — The term “reduced rate” means a rate of contributions lower than the standard rate applicable under the State law, and the term “standard rate” means the rate on the basis of which variations therefrom are computed.
I.R.C. § 3303(d) Voluntary Contributions — A State law may, without being deemed to violate the standards set forth in subsection (a), permit voluntary contributions to be used in the computation of reduced rates if such contributions are paid prior to the expiration of 120 days after the beginning of the year for which such rates are effective.
I.R.C. § 3303(e) Payments By Certain Nonprofit Organizations — A State may, without being deemed to violate the standards set forth in subsection (a), permit an organization (or a group of organizations) described in section 501(c)(3) which is exempt from income tax under section 501(a) to elect (in lieu of paying contributions) to pay into the State unemployment fund amounts equal to the amounts of compensation attributable under the State law to service performed in the employ of such organization (or group).
I.R.C. § 3303(f) Prohibition On Noncharging Due To Employer Fault
I.R.C. § 3303(f)(1) In General — A State law shall be treated as meeting the requirements of subsection (a)(1) only if such law provides that an employer's account shall not be relieved of charges relating to a payment from the State unemployment fund if the State agency determines that—
I.R.C. § 3303(f)(1)(A) — the payment was made because the employer, or an agent of the employer, was at fault for failing to respond timely or adequately to the request of the agency for information relating to the claim for compensation; and
I.R.C. § 3303(f)(1)(B) — the employer or agent has established a pattern of failing to respond timely or adequately to such requests.
I.R.C. § 3303(f)(2) State Authority To Impose Stricter Standards — Nothing in paragraph (1) shall limit the authority of a State to provide that an employer's account not be relieved of charges relating to a payment from the State unemployment fund for reasons other than the reasons described in subparagraphs (A) and (B) of such paragraph, such as after the first instance of a failure to respond timely or adequately to requests described in paragraph (1)(A).
(Aug. 16, 1954, ch. 736, 68A Stat. 440; Sept. 1, 1954, ch. 1212, 2, 68 Stat. 1130; Aug. 10, 1970, Pub. L. 91-373, title I, 104(c), 122(a), 142(c)-(e), 84 Stat. 699, 702, 707; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1903(a)(13), 1906(b)(13)(C), 90 Stat. 1809, 1834; Oct. 20, 1976, Pub. L. 94-566, title I, 122(a), (b), 90 Stat. 2675, 2676; Pub. L. 112-40, title II, Sec. 252, Oct. 21, 2011, 125 Stat. 401; Pub. L. 113-295, Div. B, title II, Sec. 206(c)(2), Dec. 19, 2014, 128 Stat. 4010.)
BACKGROUND NOTES
AMENDMENTS
2014--Subsec. (a). Pub. L. 113-295, Div. A, Sec. 206(c)(2)(B), amended the last sentence of subsec. (a) by substituting “paragraphs (1), (2), (3), and (4)” for “paragraphs (1), (2), and (3)” and by substituting “paragraphs (1), (2), (3) or (4)” for “paragraphs (1), (2), or (3)”.
Subsec. (a)(3)-(4). Pub. L. 113-295, Div. A, Sec. 206(c)(2)(A), amended par. (3) by substituting “; and” for the period at the end and by adding par. (4).
2011--Subsecs. (f)-(g). Pub. L. 112-40, Sec. 252(a), struck subsecs. (f) and (g) and added a new subsec. (f). Before being struck, subsecs. (f) and (g) read as follows:
“(f) Transition.— To facilitate the orderly transition to coverage of service to which section 3309(a)(1)(A) applies, a State law may provide that an organization (or group of organizations) which elects before April 1, 1972, to make payments (in lieu of contributions) into the State unemployment fund as provided in section 3309(a)(2), and which had paid contributions into such fund under the State law with respect to such service performed in its employ before January 1, 1969, is not required to make any such payment (in lieu of contributions) on account of compensation paid after its election as heretofore described which is attributable under the State law to service performed in its employ, until the total of such compensation equals the amount—
“(1) by which the contributions paid by such organization (or group) with respect to a period before the election provided by section 3309(a)(2), exceed
“(2) the unemployment compensation for the same period which was charged to the experience-rating account of such organization (or group) or paid under the State law on the basis of wages paid by it or service performed in its employ, whichever is appropriate.”
“(g) Transitional Rule For Unemployment Compensation Amendments Of 1976.—To facilitate the orderly transition to coverage of service to which section 3309(a)(1)(A) applies by reason of the enactment of the Unemployment Compensation Amendments of 1976, a State law may provide that an organization (or group of organizations) which elects, when such election first becomes available under the State law with respect to such service, to make payments (in lieu of contributions) into the State unemployment fund as provided in section 3309(a)(2), and which had paid contributions into such fund under the State law with respect to such service performed in its employ before the date of the enactment of this subsection, is not required to make any such payment (in lieu of contributions) on account of compensation paid after its election as heretofore described which is attributable under the State law to such service performed in its employ, until the total of such compensation equals the amount—
“(1) by which the contributions paid by such organization (or group) on the basis of wages for such service with respect to a period before the election provided by section 3309(a)(2), exceed
“(2) the unemployment compensation for the same period which was charged to the experience-rating account of such organization (or group) or paid under the State law on the basis of such service performed in its employ or wages paid for such service, whichever is appropriate.”
1976--Subsec. (b)(1) to (3). Pub. L. 94-455 substituted reference to Secretary of the Treasury for reference to Secretary and reference to 12-month period for reference to 12 or 10-month period, as the case may be, and struck out reference to (10-month period in the case of Oct. 31, 1972) following provisions relating to 12-month period ending Oct. 31.
Subsec. (f). Pub. L. 94-566, 122(b), substituted “which elects before April 1, 1972,” for “which elects, when such election first becomes available under the State law,”.
Subsec. (g). Pub. L. 94-566, 122(a), added subsec. (g).
1970--Subsec. (a). Pub. L. 91-373, 122(a), added to provision following par. (3) the authorization for the allowance of a reduced rate by State law (but not less than 1 percent) on a reasonable basis other than as permitted by par. (1), (2), or (3).
Subsec. (b). Pub. L. 91-373, 142(c)-(e), changed the certification date referred to in pars. (1) to (3) from Dec. 31 to Oct. 31, with provision for a 10-month period in the case of Oct. 31, 1972, and, except for Oct. 31, 1972, provided for a 12-month period ending on Oct. 31 each year.
Subsecs. (e), (f). Pub. L. 91-373, 104(c), added subsecs. (e) and (f).
1954--Subsec. (a). Act Sept. 1, 1954, inserted sentence relating to reduced rates for new employers.
EFFECTIVE DATE OF 2014 AMENDMENTS
Amendments by Pub. L. 113-295, Div. B, Sec. 206(c)(2), effective for wages for services performed on or after January 1 of the first calendar year beginning more than 12 months after the date of the enactment of this Act [Enacted: Dec. 19, 2014].
EFFECTIVE DATE OF 2011 AMENDMENTS
Amendments by Sec. 252(a) of Pub. L. 112-40 effective for erroneous payments established after the end of the 2-year period beginning on the date of the enactment of this Act.
Sec. 252(b)(2) of Pub. L. 112-40 provided the following exception:
“(2) AUTHORITY.—A State may amend its State law to apply such amendments to erroneous payments established prior to the end of the period described in paragraph (1).”
EFFECTIVE DATE OF 1976 AMENDMENTS
Section 122(c) of Pub. L. 94-566 provided that: “The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [Oct. 20, 1976]. The amendment made by subsection (b) [amending this section] shall take effect on January 1, 1970.”
Amendment by section 1903(a)(13) of Pub. L. 94-455 (substituting 12-month period for 12 or 10-month period and striking out 10-month period in the case of Oct. 31, 1972) applicable with respect to wages paid after Dec. 31, 1976, see section 1903(d) of Pub. L. 94-455, set out as a note under section 3101 of this title.
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by section 104(c) of Pub. L. 91-373 [amending this section] to take effect Jan. 1, 1970, see section 104(d)(1) of Pub. L. 91-373, set out as a note under section 3304 of this title.
Section 122(b) of Pub. L. 91-373 provided that: “The amendments made by subsection (a) [amending this section] shall apply with respect to taxable years beginning after December 31, 1971.”
Amendment by section 142(c)-(e) 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.
EFFECTIVE DATE OF 1954 AMENDMENT
Section 2 of act Sept. 1, 1954, provided that the amendment made by section 2 of act Sept. 1, 1954, shall take effect after Dec. 31, 1954.
TREATMENT OF CERTAIN CHARITABLE ORGANIZATIONS RETROACTIVELY DETERMINED TO BE DESCRIBED IN SECTION 501(c)(3) OF THIS TITLE
Pub. L. 98-21, title V, 524, Apr. 20, 1983, 97 Stat. 149, as amended by Pub. L. 99-514, 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “If--
“(1) an organization did not make an election to make payments (in lieu of contributions) as provided in section 3309(a)(2) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] before April 1, 1972, because such organization, as of such date, was treated as an organization described in section 501(c)(4) of such Code,
“(2) the Internal Revenue Service subsequently determined that such organization was described in section 501(c)(3) of such Code, and
“(3) such organization made such an election before the earlier of--
“(A) the date 18 months after such election was first available to it under the State law, or
“(B) January 1, 1984, then section 3303(f) of such Code shall be applied with respect to such organization as if it did not contain the requirement that the election be made before April 1, 1972, and by substituting ‘January 1, 1982’ for ‘January 1, 1969’.”
I.R.C. § 3304(a) Requirements — The Secretary of Labor shall approve any State law submitted to him, within 30 days of such submission, which he finds provides that—
I.R.C. § 3304(a)(1) — all compensation is to be paid through public employment offices or such other agencies as the Secretary of Labor may approve;
I.R.C. § 3304(a)(2) — no compensation shall be payable with respect to any day of unemployment occurring within 2 years after the first day of the first period with respect to which contributions are required;
I.R.C. § 3304(a)(3) — all money received in the unemployment fund shall (except for refunds of sums erroneously paid into such fund and except for refunds paid in accordance with the provisions of section 3305(b)) immediately upon such receipt be paid over to the Secretary of the Treasury to the credit of the Unemployment Trust Fund established by section 904 of the Social Security Act (42 U.S.C. 1104);
I.R.C. § 3304(a)(4) — all money withdrawn from the unemployment fund of the State shall be used solely in the payment of unemployment compensation, exclusive of expenses of administration, and for refunds of sums erroneously paid into such fund and refunds paid in accordance with the provisions of section 3305(b); except that—
I.R.C. § 3304(a)(4)(A) — an amount equal to the amount of employee payments into the unemployment fund of a State may be used in the payment of cash benefits to individuals with respect to their disability, exclusive of expenses of administration;
I.R.C. § 3304(a)(4)(B) — the amounts specified by section 903(c)(2) or 903(d)(4) of the Social Security Act may, subject to the conditions prescribed in such section, be used for expenses incurred by the State for administration of its unemployment compensation law and public employment offices;
I.R.C. § 3304(a)(4)(C) — nothing in this paragraph shall be construed to prohibit deducting an amount from unemployment compensation otherwise payable to an individual and using the amount so deducted to pay for health insurance, or the withholding of Federal, State, or local individual income tax, if the individual elected to have such deduction made and such deduction was made under a program approved by the Secretary of Labor;
I.R.C. § 3304(a)(4)(D) — amounts shall be deducted from unemployment benefits and used to repay overpayments as provided in section 303(g) of the Social Security Act;
I.R.C. § 3304(a)(4)(E) — amounts may be withdrawn for the payment of short-time compensation under a short-time compensation program (as defined under section 3306(v));
I.R.C. § 3304(a)(4)(F) — amounts may be withdrawn for the payment of allowances under a self-employment assistance program (as defined in section 3306(t)); and
I.R.C. § 3304(a)(4)(G) — with respect to amounts of covered unemployment compensation debt (as defined in section 6402(f)(4)) collected under section 6402(f)—
I.R.C. § 3304(a)(4)(G)(i) — amounts may be deducted to pay any fees authorized under such section; and
I.R.C. § 3304(a)(4)(G)(ii) — the penalties and interest described in section 6402(f)(4)(C) may be transferred to the appropriate State fund into which the State would have deposited such amounts had the person owing the debt paid such amounts directly to the State;
I.R.C. § 3304(a)(5) — compensation shall not be denied in such State to any otherwise eligible individual for refusing to accept new work under any of the following conditions:
I.R.C. § 3304(a)(5)(A) — if the position offered is vacant due directly to a strike, lockout, or other labor dispute;
I.R.C. § 3304(a)(5)(B) — if the wages, hours, or other conditions of the work offered are substantially less favorable to the individual than those prevailing for similar work in the locality;
I.R.C. § 3304(a)(5)(C) — if as a condition of being employed the individual would be required to join a company union or to resign from or refrain from joining any bona fide labor organization;
I.R.C. § 3304(a)(6)
I.R.C. § 3304(a)(6)(A) — compensation is payable on the basis of service to which section 3309(a)(1) applies, in the same amount, on the same terms, and subject to the same conditions as compensation payable on the basis of other service subject to such law; except that—
I.R.C. § 3304(a)(6)(A)(i) — with respect to services in an instructional, research, or principal administrative capacity for an educational institution to which section 3309(a)(1) applies, compensation shall not be payable based on such services for any week commencing during the period between two successive academic years or terms (or, when an agreement provides instead for a similar period between two regular but not successive terms, during such period) to any individual 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,
I.R.C. § 3304(a)(6)(A)(ii) — with respect to services in any other capacity for an educational institution to which section 3309(a)(1) applies—
I.R.C. § 3304(a)(6)(A)(ii)(I) — compensation payable on the basis of such services may be denied to any individual for any week which commences during a period between 2 successive academic years or terms if such individual performs such services in the first of such academic years or terms and there is a reasonable assurance that such individual will perform such services in the second of such academic years or terms, except that
I.R.C. § 3304(a)(6)(A)(ii)(II) — if compensation is denied to any individual for any week under subclause (I) and such individual was not offered an opportunity to perform such services for the educational institution for the second of such academic years or terms, such individual shall be entitled to a retroactive payment of the compensation for each week for which the individual filed a timely claim for compensation and for which compensation was denied solely by reason of subclause (I),
I.R.C. § 3304(a)(6)(A)(iii) — with respect to any services described in clause (i) or (ii), compensation payable on the basis of such services shall be denied to any individual for any week which commences during an established and customary vacation period or holiday recess if such individual performs such services in the period immediately before such vacation period or holiday recess, and there is a reasonable assurance that such individual will perform such services in the period immediately following such vacation period or holiday recess,
I.R.C. § 3304(a)(6)(A)(iv) — with respect to any services described in clause (i) or (ii), compensation payable on the basis of services in any such capacity shall be denied as specified in clauses (i), (ii), and (iii) to any individual who performed such services in an educational institution while in the employ of an educational service agency, and for this purpose the term “educational service agency” means a governmental agency or governmental entity which is established and operated exclusively for the purpose of providing such services to one or more educational institutions,
I.R.C. § 3304(a)(6)(A)(v) — with respect to services to which section 3309(a)(1) applies, if such services are provided to or on behalf of an educational institution, compensation may be denied under the same circumstances as described in clauses (i) through (iv), and
I.R.C. § 3304(a)(6)(A)(vi) — with respect to services described in clause (ii), clauses (iii) and (iv) shall be applied by substituting “may be denied” for “shall be denied”, and
I.R.C. § 3304(a)(6)(B) — payments (in lieu of contributions) with respect to service to which section 3309(a)(1) applies may be made into the State unemployment fund on the basis set forth in section 3309(a)(2);
I.R.C. § 3304(a)(7) — an individual who has received compensation during his benefit year is required to have had work since the beginning of such year in order to qualify for compensation in his next benefit year;
I.R.C. § 3304(a)(8) — compensation shall not be denied to an individual for any week because he is in training with the approval of the State agency (or because of the application, to any such week in training, of State law provisions relating to availability for work, active search for work, or refusal to accept work);
I.R.C. § 3304(a)(9)
I.R.C. § 3304(a)(9)(A) — compensation shall not be denied or reduced to an individual solely because he files a claim in another State (or a contiguous country with which the United States has an agreement with respect to unemployment compensation) or because he resides in another State (or such a contiguous country) at the time he files a claim for unemployment compensation;
I.R.C. § 3304(a)(9)(B) — the State shall participate in any arrangement for the payment of compensation on the basis of combining an individual's wages and employment covered under the State law with his wages and employment covered under the unemployment compensation law of other States which are approved by the Secretary of Labor in consultation with the State unemployment compensation agencies as reasonably calculated to assure the prompt and full payment of compensation in such situations. Any such arrangements shall include provisions for (i) applying the base period of a single state law to a claim involving the combining of an individual's wages and employment covered under two or more State laws, and (ii) avoiding duplicate use of wages and employment by reason of such combining;
I.R.C. § 3304(a)(10) — compensation shall not be denied to any individual by reason of cancellation of wage credits or total reduction of his benefit rights for any cause other than discharge for misconduct connected with his work, fraud in connection with a claim for compensation, or receipt of disqualifying income;
I.R.C. § 3304(a)(11) — extended compensation shall be payable as provided by the Federal-State Extended Unemployment Compensation Act of 1970;
I.R.C. § 3304(a)(12) — no person shall be denied compensation under such State law solely on the basis of pregnancy or termination of pregnancy;
I.R.C. § 3304(a)(13) — compensation shall not be payable to any individual on the basis of any services, substantially all of which consist of participating in sports or athletic events or training or preparing to so participate, for any week which commences during the period between two successive sport seasons (or similar periods) if such individual performed such services in the first of such seasons (or similar periods) and there is a reasonable assurance that such individual will perform such services in the later of such seasons (or similar periods);
I.R.C. § 3304(a)(14)
I.R.C. § 3304(a)(14)(A) — compensation shall not be payable on the basis of services performed by an alien unless such alien is an individual 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 lawfully present in the United States as a result of the application of the provisions of section 212(d)(5) of the Immigration and Nationality Act),
I.R.C. § 3304(a)(14)(B) — any data or information required of individuals applying for compensation to determine whether compensation is not payable to them because of their alien status shall be uniformly required from all applicants for compensation, and
I.R.C. § 3304(a)(14)(C) — in the case of an individual whose application for compensation would otherwise be approved, no determination by the State agency that compensation to such individual is not payable because of his alien status shall be made except upon a preponderance of the evidence;
I.R.C. § 3304(a)(15)
I.R.C. § 3304(a)(15)(A) — subject to subparagraph (B), the amount of compensation payable to an individual for any week which begins after March 31, 1980, and which begins in a period with respect to which such individual is receiving a governmental or other pension, retirement or retired pay, annuity, or any other similar periodic payment which is based on the previous work of such individual shall be reduced (but not below zero) by an amount equal to the amount of such pension, retirement or retired pay, annuity, or other payment, which is reasonably attributable to such week except that—
I.R.C. § 3304(a)(15)(A)(i) — the requirements of this paragraph shall apply to any pension, retirement or retired pay, annuity, or other similar periodic payment only if—
I.R.C. § 3304(a)(15)(A)(i)(I) — such pension, retirement or retired pay, annuity, or similar payment is under a plan maintained (or contributed to) by a base period employer or chargeable employer (as determined under applicable law), and
I.R.C. § 3304(a)(15)(A)(i)(II) — in the case of such a payment not made under the Social Security Act or the Railroad Retirement Act of 1974 (or the corresponding provisions of prior law), services performed for such employer by the individual after the beginning of the base period (or remuneration for such services) affect eligibility for, or increase the amount of, such pension, retirement or retired pay, annuity, or similar payment, and
I.R.C. § 3304(a)(15)(A)(ii) — the State law may provide for limitations on the amount of any such a reduction to take into account contributions made by the individual for the pension, retirement or retired pay, annuity, or other similar periodic payment, and
I.R.C. § 3304(a)(15)(A)(B) — the amount of compensation shall not be reduced on account of any payments of governmental or other pensions, retirement or retired pay, annuity, or other similar payments which are not includible in the gross income of the individual for the taxable year in which it was paid because it was part of a rollover distribution;
I.R.C. § 3304(a)(16)
I.R.C. § 3304(a)(16)(A) — wage information contained in the records of the agency administering the State law which is necessary (as determined by the Secretary of Health and Human Services in regulations) for purposes of determining an individual's eligibility for assistance, or the amount of such assistance, under a State program funded under part A of title IV of the Social Security Act, shall be made available to a State or political subdivision thereof when such information is specifically requested by such State or political subdivision for such purposes,
I.R.C. § 3304(a)(16)(B) — wage and unemployment compensation information contained in the records of such agency shall be furnished to the Secretary of Health and Human Services (in accordance with regulations promulgated by such Secretary) as necessary for the purposes of the National Directory of New Hires established under section 453(i) of the Social Security Act, and
I.R.C. § 3304(a)(16)(C) — such safeguards are established as are necessary (as determined by the Secretary of Health and Human Services in regulations) to insure that information furnished under subparagraph (A) or (B) is used only for the purposes authorized under such subparagraph;
I.R.C. § 3304(a)(17) — any interest required to be paid on advances under title XII of the Social Security Act shall be paid in a timely manner and shall not be paid, directly or indirectly (by an equivalent reduction in State unemployment taxes or otherwise) by such State from amounts in such State's unemployment fund;
I.R.C. § 3304(a)(18) — Federal individual income tax from unemployment compensation is to be deducted and withheld if an individual receiving such compensation voluntarily requests such deduction and withholding; and
I.R.C. § 3304(a)(19) — all the rights, privileges, or immunities conferred by such law or by acts done pursuant thereto shall exist subject to the power of the legislature to amend or repeal such law at any time.
I.R.C. § 3304(b) Notification — The Secretary of Labor shall, upon approving such law, notify the governor of the State of his approval.
I.R.C. § 3304(c) Certification — On October 31 of each taxable year the Secretary of Labor shall certify to the Secretary of the Treasury each State whose law he has previously approved, except that he shall not certify any State which, after reasonable notice and opportunity for hearing to the State agency, the Secretary of Labor finds has amended its law so that it no longer contains the provisions specified in subsection (a) or has with respect to the 12-month period ending on such October 31 failed to comply substantially with any such provision in such subsection. No finding of a failure to comply substantially with any provision in paragraph (5) of subsection (a) shall be based on an application or interpretation of State law (1) until all administrative review provided for under the laws of the State has been exhausted, or (2) with respect to which the time for judicial review provided by the laws of the State has not expired, or (3) with respect to which any judicial review is pending. On October 31 of any taxable year, the Secretary of Labor shall not certify any State which, after reasonable notice and opportunity for 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 law to be included therein (including provisions relating to the Federal-State Extended Unemployment Compensation Act of 1970 (or any amendments thereto) as required under subsection (a)(11)), or has, with respect to the twelve-month period ending on such October 31, failed to comply substantially with any such provision.
I.R.C. § 3304(d) Notice Of Noncertification — If at any time, the Secretary of Labor has reason to believe that a State whose law he has previously approved may not be certified under subsection (c), he shall promptly so notify the governor of such State.
I.R.C. § 3304(e) Change Of Law During 12-Month Period — Whenever—
I.R.C. § 3304(e)(1) — any provision of this section, section 3302, or section 3303 refers to a 12-month period ending on October 31 of a year, and
I.R.C. § 3304(e)(2) — the law applicable to one portion of such period differs from the law applicable to another portion of such period, then such provision shall be applied by taking into account for each such portion the law applicable to such portion.
I.R.C. § 3304(f) Definition Of Institution Of Higher Education — For purposes of subsection (a)(6), the term “institution of higher education” means an educational institution in any State which—
I.R.C. § 3304(f)(1) — admits as regular students only individuals having a certificate of graduation from a high school, or the recognized equivalent of such a certificate;
I.R.C. § 3304(f)(2) — is legally authorized within such State to provide a program of education beyond high school;
I.R.C. § 3304(f)(3) — provides an educational program for it which awards a bachelor's or higher degree, or provides a program which is acceptable for full credit toward such a degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and
I.R.C. § 3304(f)(4) — is a public or other nonprofit institution.
(Aug. 16, 1954, ch. 736, 68A Stat. 443; Aug. 10, 1970, Pub. L. 91-373, title I, 104(a), 108(a), 121(a), 131(b)(2), 142(f)-(h), title II, 206, 84 Stat. 697, 701, 704, 707, 708, 712; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1903(a)(14), 1906(b)(13)(C), (E), 90 Stat. 1809, 1834; Oct. 20, 1976, Pub. L. 94-566, title I, 115(c)(1), (5), title III, 312(a), (b), 314(a), title V, 506(b), 90 Stat. 2670, 2671, 2679, 2680, 2687; Apr. 12, 1977, Pub. L. 95-19, title III, 302(a), (c), (e), 91 Stat. 44, 45; Nov. 12, 1977, Pub. L. 95-171, 2(a), 91 Stat. 1353; Dec. 20, 1977, Pub. L. 95-216, title IV, 403(b), 91 Stat. 1561; Sept. 26, 1980, Pub. L. 96-364, title IV, 414(a), 94 Stat. 1310; Aug. 13, 1981, Pub. L. 97-35, title XXIV, 2408(a), 95 Stat. 880; Sept. 3, 1982, Pub. L. 97-248, title I, 193(a), 96 Stat. 408; Apr. 20, 1983, Pub. L. 98-21, title V, 515(b), 521(a), 523(a), 97 Stat. 147, 148; Apr. 7, 1986, Pub. L. 99-272, title XII, 12401(b)(1), 100 Stat. 297; Oct. 22, 1986, Pub. L. 99-514, title XVIII, 1899A(43), 100 Stat. 2960; Nov. 29, 1990, Pub. L. 101-649, sec. 162(e)(4); Dec. 8, 1994, Pub. L. 103-465, title VII, Sec. 702(b), (c); Aug. 22, 1996, Pub. L. 104-193, title I, Sec. 110(l)(2), title III, Sec. 316, 110 Stat. 2105; Nov. 15, 1991, Pub. L. 102-164, Sec. 302(a); July 3, 1992, Pub. L. 102-318, Sec. 401(a)(1); Dec. 8, 1993, Pub. L. 103-182, Sec. 507(b)(1); Pub. L. 103-465, Sec. 702(b), (c)(1); Mar. 9, 2002, Pub. L. 107-147, title II, Sec. 209(d)(1), 116 Stat. 21; Aug. 17, 2006, Pub. L. 109-280, title XI, Sec. 1105(a), 120 Stat. 780; Sept. 30, 2008, Pub. L. 110-328, Sec. 3(c), 122 Stat. 3567; Pub. L. 110-458, title I, Sec. 111(b), Dec. 23, 2008, 122 Stat. 5092; Pub. L. 112-96, title II, Sec. 2161(b)(1)(A), Feb. 22, 2012, 126 Stat. 156; Pub. L. 115-141, Div. U, title IV, Sec. 401(a)(211), Mar. 23, 2018, 132 Stat. 348.)
BACKGROUND NOTES
AMENDMENTS
2018 - Subsec. (a)(4)(G)(ii). Pub. L. 115-141, Div. U, Sec. 401(a)(211), amended clause (ii) by substituting “section 6402(f)(4)(C)” for “section 6402(f)(4)(B)”.
2012 - Subsec. (a)(4)(E). Pub. L. 112-96, Sec. 2161(b)(1)(A), amended subpar. (E). Before amendment, it read as follows:
“(E) amounts may be withdrawn for the payment of short-time compensation under a plan approved by the Secretary of Labor;”
2008 - Subsec. (a)(15). Pub. L. 110-458, Sec. 111(b)(1), amended par. (15) by redesignating clauses (i) and (ii) and subclause (I) and (II), respectively, by redesignating subpar. (A) and (B) as clauses (i) and (ii), respectively, by substituting “, and” for the semicolon at the end of clause (ii) (as redesignated), by substituting “(15)(A) subject to subparagraph (B),” for “(15)”, and by adding subpar. (B).
Subsec. (a). Pub. L. 110-458, Sec. 111(b)(2), amended subsec. (a) by striking the sentence at the end. Before being struck, it read as follows:
“ Compensation shall not be reduced under paragraph (15) for any pension, retirement or retired pay, annuity, or similar payment which is not includible in gross income of the individual for the taxable year in which paid because it was part of a rollover distribution.”
Subsec. (a)(4)(E)-(G). Pub. L. 110-328, Sec. 3(c), amended par. (4) by striking “and” at the end of subpar. (E); by inserting “and” at the end of subpar. (F); and by adding subpar. (G).
2006 - Subsec. (a). Pub. L. 109-280, Sec. 1105(a), amended subsec. (a) by adding the flush sentence at the end.
2002—Subsec. (a)(4)(B). Pub. L. 107-147, Sec. 209(d)(1), amended subpar. (B) by inserting “or 903(d)(4)” before “of the Social Security Act”.
1996--Subsec. (a)(16)(A). Pub. L. 104-193, Sec. 110(l)(1), as redesignated by Pub. L. 105-33, Sec. 5514(a)(2), 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). Pub. L. 104-193, Sec. 316(g)(2)(A), substituted each occurance of ‘Secretary of Health, Education, and Welfare’ with ‘Secretary of Health and Human Services’.
Subsec. (a)(16)(B). Pub. L. 104-193, Sec. 316(g)(2)(B), struck ‘such information is used only for the purposes authorized under subparagraph (A);’ and inserted ‘information furnished under subparagraph (A) or (B) is used only for the purposes authorized under such subparagraph;’
Subsec. (a)(16)(A), (B), and (C). Pub. L. 104-193, Sec. 316(g)(2)(C), (D), and (E), struck ‘and’ at the end of subpar. (A), redesignated subpar. (B) as subpar. (C), and inserted after subpar. (A) new subpar. (B).
1994--Subsec. (a)(17), (18), and (19). Pub. L. 103-465, Sec. 702(b), struck out the ‘and’ at the end of (17), redesignated para. (18) as (19), and inserted a new para. (18) to read as above, effective for payments made after December 31, 1996.
Subsec. (a)(4)(C). Pub. L. 103-465, Sec. 702(c), inserted after ‘health insurance’ the following: ‘, or the withholding of Federal, State, or local individual income tax,’ effective for payments made after December 31, 1996.
1993—Subsec. (a)(4)(D)-(F). Pub. L. 103-182, Sec. 507(b)(1), amended par. (4) by substituting “;” for “; and” at the end of subpar. (D); by substituting “; and” for the semicolon at the end of subpar. (E); and by adding subpar. (F).
1992--Subsec. (a)(4)(C)-(D). Pub. L. 102-318, Sec. 401(a)(1), amended par. (4) by striking “and” at the end of subpar. (C), by inserting “and” at the end of subpar. (D), and by adding subpar. (E).
1991—Subsec. (a)(6)(A)(ii)(I). Pub. L. 102-164, Sec. 301(a)(1), amended subclause (I) by substituting “may be denied” for “shall be denied”.
Subsec. (a)(6)(A)(iii)-(vi). Pub. L. 102-164, Sec. 302(a)(2), amended par. (6) by striking “and” at the end of clauses (iii) and (iv) and by adding clause (vi).
1990--Subsec. (a)(14)(A). Pub. L. 101-649 struck “section 203(a)(7)” after “application of the provisions of”.
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, 523(a), added subpar. (C).
Subsec. (a)(6)(A)(ii)(I), (iii), (iv). Pub. L. 98-21, 521(a)(2), substituted “shall be denied” for “may be denied”.
Subsec. (a)(6)(A)(v). Pub. L. 98-21, 521(a)(1), added cl. (v).
Subsec. (a)(17), (18). Pub. L. 98-21, 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, 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, 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, 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, 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, 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, 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, 506(b), substituted “section 3309(a)(1)" for “section 3309(a)(1)(A)”.
Subsec. (a)(12). Pub. L. 94-566, 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, 314(a), added pars. (13) to (15) and redesignated former par. (13) as (16).
Subsec. (c). Pub. L. 94-566, 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, 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, 115(c)(5), added subsec. (f).
1970--Subsec. (a)(6) to (13). Pub. L. 91-373, 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, 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, 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, 142(g), substituted “If at any time” for “If, at any time during the taxable year,”.
Subsec. (e). Pub. L. 91-373, 142(h), added subsec. (e).
The Secretary of Health, Education, and Welfare was redesignated the Secretary of Health and Human Services by section 3508(b) of Title 20, Education.
EFFECTIVE DATE OF 2018 AMENDMENT
Amendment by Pub. L. No. 115-141, Div. U, Sec. 401(a)(211), effective on March 23, 2018.
EFFECTIVE DATE OF 2012 AMENDMENT
Amendment by Pub. L. 112-96, Sec. 2161(b)(1)(A), effective on the date of the enactment of this Act [Enacted: Feb. 22, 2012].
EFFECTIVE DATE OF 2008 AMENDMENTS
Amendments by Pub. L. 110-458, Sec. 111(b), effective as if included in the provisions of the Pension Protection Act of 2006 [Pub. L. 109-280, Sec. 1105] to which they relate [Effective for weeks beginning on or after Aug. 17, 2006].
Amendments by Pub. L. 110-328, Sec. 3(c), effective for refunds payable under section 6402 of the Internal Revenue Code of 1986 on or after the date of enactment of this Act [Enacted: Sept. 30, 2008].
EFFECTIVE DATE OF 2006 AMENDMENT
Amendment by Pub. L. 109-280, Sec. 1105(a), effective for weeks beginning on or after the date of the enactment of this Act [Enacted: Aug. 17, 2006].
EFFECTIVE DATE OF 2002 AMENDMENT
Amendment by Pub. L. 107-147, Sec. 209(d)(1), effective on the date of the enactment of this Act [enacted: Mar. 9, 2002].
EFFECTIVE DATE OF 1996 AMENDMENTS
Amendment by Pub. L. 104-193, Sec. 110(l)(1), as redesignated by Pub. L. 105-33, Sec. 5514(a)(2), effective July 1, 1997, except as otherwise provided.
Section 395(a)(2) of Pub. L. 104-193 provided that except as otherwise specifically provided, “provisions of this title shall become effective upon the date of the enactment of this Act [Enacted: Aug. 22, 1996].”
EFFECTIVE DATE OF 1994 AMENDMENTS
Amendments by Pub. L. 103-465, Sec. 702, effective for payments made after December 31, 1996.
EFFECTIVE DATE OF 1993 AMENDMENTS
Amendments by Pub. L. 103-182, Sec. 507(b)(1), effective on the date of the enactment of this Act [Enacted: Dec. 8, 1992]. Section 507(e)(2), prior to repeal by Pub. L. 105-306, Sec. 3(a), provided:
“(2) Sunset.—The authority provided by this section, and the amendments made by this section, shall terminate 5 years after the date of the enactment of this Act [Enacted: Dec. 8, 1992].
EFFECTIVE DATE OF 1992 AMENDMENT
Amendment by Pub. L. 102-318 effective on the date of the enactment of this Act [Enacted: July 3, 1992].
EFFECTIVE DATE OF 1991 AMENDMENTS
Amendments by Pub. L. 102-164, Sec. 302(a), effective in the case of compensation paid for weeks beginning on or after the date of the enactment of this Act [Enacted: Nov. 15, 1991].
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by Pub. L. 101-649 effective on the date of the enactment of this Act [Enacted: Nov. 29, 1990].
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, 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
Amendment by Pub. L. 95-216 effective on Dec. 20, 1977, see section 403(d) of Pub. L. 95-216, set out as a note under section 602 of Title 42, The Public Health and Welfare.
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, 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, 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 Codeof 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 Pub. L. 95-19, title III, 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 Pub. L. 95-19, title III, 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 AMENDMENTS
Section 104(d) of Pub. L. 91-373, as amended by Pub. L. 99-514, 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, 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 Codeof 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, 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.
EXTENSION OF EMERGENCY STATE STAFFING FLEXIBILITY
Section 9015 of Pub. L. 117-2, provided:
“SEC. 9015. EXTENSION OF EMERGENCY STATE STAFFING FLEXIBILITY
“If a State modifies its unemployment compensation law and policies, subject to the succeeding sentence, with respect to personnel standards on a merit basis on an emergency temporary basis as needed to respond to the spread of COVID–19, such modifications shall be disregarded for the purposes of applying section 303 of the Social Security Act and section 3304 of the Internal Revenue Codeof 1986 to such State law. Such modifications shall only apply through September 6, 2021, and shall be limited to engaging of temporary staff, rehiring of retirees or former employees on a non-competitive basis, and other temporary actions to quickly process applications and claims. ”
WAIVER TO PRESERVE ACCESS TO EXTENDED BENEFITS IN HIGH UNEMPLOYMENT STATES
Section 266 of Pub. L. 116-260, Div N, provided that:
“(a) IN GENERAL.—For purposes of determining the beginning of an extended benefit period (or a high unemployment period) under the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) during the period beginning on November 1, 2020, and ending December 31, 2021, section 203 of such Act may be applied without regard to subsection (b)(1)(B) of such section.
“(b) RULEMAKING AUTHORITY; TECHNICAL ASSISTANCE.—The Secretary of Labor shall issue such rules or other guidance as the Secretary determines may be necessary for the implementation of subsection (a), and shall provide technical assistance to States as needed to facilitate such implementation.”
EMERGENCY TRANSFERS FOR UNEMPLOYMENT COMPENSATION ADMINISTRATION
Section 4102(b) of Pub. L. 116-127 provided:
“SEC. 4102. EMERGENCY TRANSFERS FOR UNEMPLOYMENT COMPENSATION ADMINISTRATION.
* * *
“(b) EMERGENCY FLEXIBILITY.—Notwithstanding any other law, if a State modifies its unemployment compensation law and policies with respect to work search, waiting week, good cause, or employer experience rating on an emergency temporary basis as needed to respond to the spread of COVID–19, such modifications shall be disregarded for the purposes of applying section 303 of the Social Security Act and section 3304 of the Internal Revenue Code of 1986 to such State law.”
DETERMINATION OF AMOUNT OF FEDERAL SHARE WITH RESPECT TO CERTAIN EXTENDED BENEFITS PAYMENTS
Pub. L. 100-203, title IX, 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, 9152, Dec. 22, 1987, 101 Stat. 1330-322, as amended by Pub. L. 100-647, title VIII, 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 (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, 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, 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 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
Subtitle A (601-606) of title VI of Pub. L. 97-248, as amended by Pub. L. 97-424, title V, 544(a), (d), Jan. 6, 1983, 96 Stat. 2196; Pub. L. 97-448, title III, 310(a), Jan. 12, 1983, 96 Stat. 2411; Pub. L. 98-21, title V, 501, 502, 504, 505, Apr. 20, 1983, 97 Stat. 141, 144; Pub. L. 98-92, 1(a), Sept. 2, 1983, 97 Stat. 608; Pub. L. 98-118, 1, Oct. 11, 1983, 97 Stat. 803; Pub. L. 98-135, title I, 101, 102, Oct. 24, 1983, 97 Stat. 857; Pub. L. 99-15, 1(a), (b), Apr. 4, 1985, 99 Stat. 37, provided that:
“Short Title
“Sec. 601. This subtitle may be cited as the ‘Federal Supplemental Compensation Act of 1982’.
“Federal-state Agreements
“Sec. 602. (a) Any State which desires to do so may enter into and participate in an agreement with the Secretary of Labor (hereinafter in this title referred to as the ‘Secretary’) under this subtitle. Any State which is a party to an agreement under this subtitle may, upon providing thirty days' written notice to the Secretary, terminate such agreement.
“(b) Any such agreement shall provide that the State agency of the State will make payments of Federal supplemental compensation--
“(1) to individiuals [sic] who--
“(A) have exhausted all rights to regular compensation under the State law;
“(B) have no rights to compensation (including both regular compensation and 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 (and is not paid or entitled to be paid any additional compensation under any such State or Federal law); and
“(C) are not receiving compensation with respect to such week under the unemployment compensation law of Canada;
“(2) for any week of unemployment which begins in the individual's period of eligibility, except that no payment of Federal supplemental compensation shall be made to any individual for any week of unemployment which begins more than two years after the end of the benefit year for which he exhausted his rights to regular compensation.
“(c) For purposes of subsection (b)(1)(A), an individual shall be deemed to have exhausted his rights to regular compensation under a State law when--
“(A) 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) his rights to such compensation have been terminated by reason of the expiration of the benefit year with respect to which such rights existed.
“(d) For purposes of any agreement under this subtitle--
“(1) the amount of the Federal supplemental 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 him during his 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 extended compensation and to the payment thereof shall apply to claims for Federal supplemental compensation and the payment thereof; except where inconsistent with the provisions of this subtitle or with the regulations of the Secretary promulgated to carry out this subtitle; and
“(3) the maximum amount of Federal supplemental compensation payable to any individual for whom an account is established under subsection (e) shall not exceed the lesser of (A) the amount established in such account for such individual, or (B) in the case of an individual filing a claim under the interstate benefit payment plan for Federal supplemental compensation, the amount which would have been established in such account if the amount established in such account were determined by reference to the applicable limit under subparagraph (A)(ii) of subsection (e)(2) applicable in the State in which the individual is filing such interstate claim under the interstate benefit payment plan for the week in which he is filing such claim.
Solely for purposes of paragraph (2), the amendment made by section 2404(a) of the Omnibus Budget Reconciliation Act of 1981 [section 2404(a) of Pub. L. 97-35, enacting par. (5) of section 202(a) of Pub. L. 91-373, set out below] shall be deemed to be in effect for all weeks beginning on or after September 12, 1982.
“(e)(1) Any agreement under this subtitle with a State shall provide that the State will establish, for each eligible individual who files an application for Federal supplemental compensation, a Federal supplemental compensation account with respect to such individual's benefit year.
“(2)(A)(i) Except as provided in subparagraph (B), the amount established in such account shall be equal to the lesser of--
“(I) 55 per centum of the total amount of regular compensation (including dependents' allowances) payable to the individual with respect to the benefit year (as determined under the State law) on the basis of which he most recently received regular compensation, or
“(II) the applicable limit times his average weekly benefit amount for his benefit year.
“(ii) For purposes of clause (i)--
“(I) in the case of an account from which Federal supplemental compensation was payable to an individual for a week beginning before October 19, 1983, the applicable limit shall be the applicable limit in effect in the State under this paragraph (as in effect on the day before the date of the enactment of the Federal Supplemental Compensation Amendments of 1983 [Oct. 24, 1983]) for the last week beginning before October 19, 1983, or
“(II) in the case of an account from which Federal supplemental compensation is first payable for a week beginning after October 18, 1983, the applicable limit shall be the applicable limit determined under the following table with respect to the first week for which Federal supplemental compensation is payable from such account:


In the case of weeks during a: The applicable limit is:
6-percent period...............................14
5-percent period...............................12
4-percent period...............................10
Low-unemployment period.........................8.
“(B) In the case of any account from which Federal supplemental compensation was first payable for a week which begins after March 31, 1983, and before October 19, 1983, the amount established in such account under subparagraph (A) shall be increased by the individual's additional entitlement. In no event shall such increase result in the individual's receiving more Federal supplemental compensation for weeks beginning after October 18, 1983, than the subparagraph (A) entitlement.
“(C) For purposes of subparagraph (B) and this subparagraph--
“(i) The term ‘additional entitlement’ means the lesser of--
“(I) 3/4 of the subparagraph (A) entitlement, or
“(II) the individual's average weekly benefit amount for the benefit year multiplied by the applicable limit determined under clause (ii).
“(ii) The applicable limit determined under this clause is--
“(I) 5 if all of the amount in the individual's Federal supplemental compensation account (determined without regard to subparagraph (B)) is payable to the individual for weeks beginning before October 18, 1983, and
“(II) in the case of an individual not described in subclause (I), 4 (2 if the State is in a 4-percent period or a low-unemployment period for the first week beginning after October 18, 1983).
“(iii) The term ‘subparagraph (A) entitlement’ means the amount which would have been established in the account if Federal supplemental compensation were first payable from such account for the first week beginning after October 18, 1983.
“(3)(A) For purposes of this subsection, the terms ‘6-percent period’, ‘5-percent period’, ‘4-percent period’, and ‘low-unemployment period’, mean, with respect to any State, the period which--
“(i) begins with the third week after the first week for which the applicable trigger is on, and
“(ii) ends with the second week after the first week for which the applicable trigger is off.
“(B)(i) In the case of a 6-percent period, 5-percent period, 4-percent period, or low-unemployment period, as the case may be, the applicable trigger is on for any week if--
“(I) the rate of insured unemployment in the State for the period consisting of such week and the immediately preceding 12 weeks falls within the applicable range, or
“(II) the rate of insured unemployment in the State for the period consisting of the last week beginning in the second calendar quarter ending before the week for which the trigger determination is being made and all weeks preceding such last week which began on or after January 1, 1982, equals or exceeds 5.5 percent in the case of a 6-percent period (or, in the case of a 5-percent period, equals or exceeds 4.5 percent but is less than 5.5 percent).
Subclause (II) shall not apply in the case of a 4-percent period or low-unemployment period.
“(ii) In the case of a 6-percent period, 5-percent period, 4-percent period, or low-unemployment period, as the case may be, the applicable trigger is off for any week if subclause (I) of clause (i) is not satisfied (or in the case of a 6-percent period or a 5-percent period, both subclauses (I) and (II) of clause (i) are not satisfied).
“(iii) In the case of any 5-percent period, 4-percent period, or low-unemployment period, as the case may be, notwithstanding clauses (i) and (ii), the applicable trigger shall be off for any week if the applicable trigger for a period with a higher applicable limit is on for such week.
“(C) For purposes of this paragraph, the applicable range is as follows:
In the case of a: The applicable range is:
6-percent period........A rate equal to or exceeding 6 percent.
5-percent period........A rate equal to or exceeding 5 percent but less than 6 percent.
4-percent period........A rate equal to or exceeding 4 percent but less than 5 percent.
low-unemployment period.......A rate less than 4 percent.
“(D)(i) No 6-percent period, 5-percent period, 4-percent period, or low-unemployment period, as the case may be, which is in effect for the first week beginning after October 18, 1983, or any week thereafter, shall last for a period of less than 13 weeks beginning after October 18, 1983.
“(ii) The applicable limit in any State shall not be reduced or increased by more than 2 during any 13-week period beginning with the week for which such a reduction (or increase) would otherwise take effect. The preceding sentence shall not apply to any increase (or decrease) which takes effect for the first week beginning after October 18, 1983.
“(E) For purposes of this subsection--
“(i) The rate of insured unemployment for any period shall be determined in the same manner as determined for purposes of section 203 of the Federal-State Extended Unemployment Compensation Act of 1970 [section 203 of Pub. L. 91-373, set out below]; except that, for purposes of determining the rate of insured unemployment for the period described in subparagraph (B)(i)(II), the rate of insured unemployment shall be determined by reference to the average monthly covered employment under the State law for so much of such period as does not fall in the last 6 months thereof.
“(ii) The amount of an individual's average weekly benefit amount shall be determined in the same manner as determined for purposes of section 202(b)(1)(C) of such Act [section 202(b)(1)(C) of Pub. L. 91-373, set out below].
“(4) The amount of Federal supplemental compensation payable to an eligible individual shall not exceed the amount in such individual's account established under this subsection.
“(5)(A) Except as provided in subparagraph (B), the maximum amount of Federal supplemental compensation payable to an individual shall not be reduced by reason of any trade readjustment allowance to which the individual was entitled under the Trade Act of 1974.
“(B) If an individual received any trade readjustment allowance under the Trade Act of 1974 [19 U.S.C. 2101 et seq.] in respect of any benefit year, the maximum amount of Federal supplemental compensation payable under this subtitle in respect of such benefit year shall be reduced (but not below zero) so that (to the extent possible by making such a reduction) the aggregate amount of--
“(i) regular compensation,
“(ii) extended compensation,
“(iii) trade readjustment allowances, and
“(iv) Federal supplemental compensation, payable in respect of such benefit year does not exceed the aggregate amount which would have been so payable had the individual not been entitled to any trade readjustment allowance.
“(f)(1) No Federal supplemental compensation shall be payable to any individual under an agreement entered into under this subtitle for any week beginning before whichever of the following is the later:
“(A) the week following the week in which such agreement is entered into; or
“(B) September 12, 1982.
“(2)(A) Except as provided in subparagraph (B), no Federal supplemental compensation shall be payable to any individual under an agreement entered into under this subtitle for any week beginning after March 31, 1985.
“(B) In the case of any individual who is receiving Federal supplemental compensation for the week which includes March 31, 1985, such compensation shall continue to be payable to such individual in accordance with subsection (e) for any week thereafter, in a period of consecutive weeks for each of which he meets the eligibility requirements of this Act.
“(g) The payment of Federal supplemental compensation shall not be denied to any recipient (who submits documentation prescribed by the Secretary) for any week because the recipient is in training or attending an accredited educational institution on a substantially full-time basis, or because of the application of State law to any such recipient relating to the availability for work, the active search for work, or the refusal to accept work on account of such training or attendance, unless the State agency determines that such training or attendance will not improve the opportunities for employment of the recipient.
“Payments to states having agreements for the payment of federal supplemental compensation
“Sec. 603. (a) There shall be paid to each State which has entered into an agreement under this subtitle an amount equal to 100 per centum of the Federal supplemental compensation paid to individuals by the State pursuant to such agreement.
“(b) No payment shall be made to any State under this section in respect of 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 subtitle or chapter 85 of title 5 of the 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 subtitle in respect of such compensation.
“(c) Sums payable to any State by reason of such State's having an agreement under this subtitle 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 subtitle for each calendar month, reduced or increased, as the case may be, by any amount 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 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.
“Financing provisions
“Sec. 604. (a)(1) Funds in the extended unemployment compensation account (as established by section 905 of the Social Security Act) [42 U.S.C. 1105] of the Unemployment Trust Fund shall be used for the making of payments to States having agreements entered into under this subtitle.
“(2) 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 subtitle. The Secretary of the Treasury, prior to audit or settlement by the General Accounting Office, shall make payments to the State in accordance with such certification, by transfers from the extended unemployment compensation account (as established by section 905 of the Social Security Act) [42 U.S.C. 1105] to the account of such State in the Unemployment Trust Fund.
“(b) There are hereby authorized to be appropriated, without fiscal year limitation, to the extended unemployment compensation account, such sums as may be necessary to carry out the purposes of this subtitle. Amounts appropriated pursuant to the preceding sentence shall not be required to be repaid.
“(c) There are hereby authorized to be appropriated from the general fund of the Treasury, 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 subtitle.
“Definitions
“Sec. 605. For purposes of this subtitle--
“(1) the terms ‘compensation’, ‘regular compensation’, ‘extended compensation’, ‘base period’, ‘benefit year’, ‘State’, ‘State agency’, ‘State law’, and ‘week’ shall have the meanings assigned to them under section 205 of the Federal-State Extended Unemployment Compensation Act of 1970 [section 205 of Pub. L. 91-373, set out below]; and
“(2) the term ‘period of eligibility’ means, with respect to any individual, any week which begins on or after September 12, 1982, and begins before April 1, 1985 (except as otherwise provided in section 602(f)(2)(B)); except that an individual shall not have a period of eligibility unless--
“(A) his benefit year ends on or after June 1, 1982, or
“(B) such individual was entitled to extended compensation for a week which begins on or after June 1, 1982.
“Fraud and overpayments
“Sec. 606. (a)(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 an amount of Federal supplemental compensation under this subtitle to which he was not entitled, such individual--
“(A) shall be ineligible for further Federal supplemental compensation under this subtitle in accordance with the provisions of the applicable State unemployment compensation law relating to fraud in connection with a claim for unemployment compensation; and
“(B) shall be subject to prosecution under section 1001 of title 18, United States Code.
“(2)(A) In the case of individuals who have received amounts of Federal supplemental compensation under this subtitle to which they were not entitled, the State is authorized to require such individuals to repay the amounts of such Federal supplemental compensation to the State agency, except that the State agency may waive such repayment if it determines that--
“(i) the payment of such Federal Supplemental compensation was without fault on the part of any such individual, and
“(ii) such repayment would be contrary to equity and good conscience.
“(B) The State agency may recover the amount to be repaid, or any part thereof, by deductions from any Federal supplemental compensation payable to such individual under this subtitle 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 three-year period after the date such individuals received the payment of the Federal supplemental compensation to which they were not entitled, except that no single deduction may exceed 50 per centum of the weekly benefit amount from which such deduction is made.
“(C) 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.
“(3) Any determination by a State agency under paragraph (1) or (2) 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.”
[Pub. L. 98-135, 1, 97 Stat. 857, provided that: “This Act [amending section 3306 of this title and sections 1323 and 1397b of Title 42, The Public Health and Welfare, enacting provisions set out as notes under sections 3304 and 3306 of this title and section 1323 of Title 42, and amending provisions set out as notes under this section] may be cited as the ‘Federal Supplemental Compensation Amendments of 1983’."]
[Section 103 of title I of Pub. L. 98-135 provided that:
["(a) General Rule.--The amendments made by this title [amending sections 602(d)(3), (e)(2), (3), (f)(2) and 605(2) of Pub. L. 97-248, set out above] shall apply to weeks beginning after October 18, 1983.
["(b) Transitional Rule.--In the case of any eligible individual who exhausted his rights to Federal supplemental compensation (by reason of the payment of all of the amount in his Federal supplemental compensation account) before the first week beginning after October 18, 1983, such individual's eligibility for additional weeks of compensation by reason of the amendments made by this title [amending sections 602(d)(3), (e)(2), (3), (f)(2) and 605(2) of Pub. L. 97-248, set out above] shall not be limited or terminated by reason of any event, or failure to meet any requirement of law relating to eligibility for unemployment compensation, occurring after the date of such exhaustion of rights and before the beginning of the first week beginning after October 18, 1983 (and the period after such exhaustion and before the beginning of such first week shall not be counted for purposes of determining the expiration of the two years following the end of his benefit year for purposes of section 602(b) of the Federal Supplemental Compensation Act of 1982 [section 602(b) of Pub. L. 97-248, set out above]).
["(c) Modification of Agreements.--The Secretary of Labor shall, at the earliest practicable date, after the date of the enactment of this Act [Oct. 24, 1983], 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 in accordance with the amendments made by this title [amending sections 602(d)(3), (e)(2), (3), (f)(2) and 605(2) 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 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.
["(d) New Periods Begin With First Week After October 18, 1983.--For purposes of determining whether any 6-percent period, 5-percent period, 4-percent period, or low-unemployment period is in effect during weeks beginning after October 18, 1983, the amendments made by this title [amending sections 602(d)(3), (e)(2), (3), (f)(2) and 605(2) of Pub. L. 97-248, set out above] shall be treated as in effect during all periods before the first week beginning after October 18, 1983."]
[Section 1(b)-(d) of Pub. L. 98-92 provided that:
["(b) The amendment made by subsection (a) [amending section 602(e)(2) of Pub. L. 97-248, set out above] shall apply to weeks beginning after July 24, 1983.
["(c)(1) In the case of an account established before the week beginning June 5, 1983, the applicable limit under section 602(e)(2)(A)(ii) of the Federal Supplemental Compensation Act of 1982 [section 602(e)(2)(A)(ii) of Pub. L. 97-248, set out above] shall in no event be less than the number of weeks applicable to such State for the week beginning March 27, 1983, under section 602(e)(2) of such Act (as in effect for such week) reduced by four.
["(2) Paragraph (1) shall apply only to compensation for weeks of unemployment beginning on or after the date of the enactment of this Act [Sept. 2, 1983].
["(d) In the case of any eligible individual who (without regard to the amendment made by subsection (a) [amending section 602(e)(2) of Pub. L. 97-248, set out above] or the provisions of subsection (c)) exhausted his rights to Federal supplemental compensation (by reason of the payment of all of the amount in his Federal supplemental compensation account) before the first week beginning after the date of the enactment of this Act [Sept. 2, 1983], such individual's eligibility for additional compensation by reason of the amendment made by subsection (a) or the provisions of subsection (c) for any week of unemployment shall not be limited or terminated by reason of any event, or failure to meet any requirement of law relating to eligibility for unemployment compensation, occurring after the date of such exhaustion of rights and before the beginning of the first week beginning after the date of the enactment of this Act."]
[Section 544(b) of Pub. L. 97-424 provided that: “The amendments made by subsection (a) [enacting section 602(e)(2)(B)-(F), (3) and amending section 602(e)(2)(A) of Pub. L. 97-248, set out above] shall apply to Federal supplemental compensation payable for weeks beginning on or after the date of the enactment of this Act [Jan. 6, 1983]. In the case of any eligible individual to whom any Federal supplemental compensation was payable for any week beginning prior to such date of enactment and who exhausted his rights to such compensation (by reason of the payment of all the amount in his Federal supplemental compensation account) prior to the first week beginning on or after such date of enactment, such individual's eligibility for additional weeks of compensation by reason of the amendments made by this section shall not be limited or terminated by reason of any event, or failure to meet any requirement of law relating to eligibility for unemployment compensation, occurring after the date of such exhaustion of rights and prior to the date of the enactment of this Act [Jan. 6, 1983] (and such weeks shall not be counted for purposes of determining the expiration of the two years following the end of his benefit year for purposes of section 602(b) of the Tax Equity and Fiscal Responsibility Act of 1982) [Pub. L. 97-248]."]
[Pub. L. 97-448, title III, 310(b), Jan. 12, 1983, 96 Stat. 2411, provided that: “The amendment made by subsection (a) [enacting section 602(d)(3) of Pub. L. 97-248, set out above] shall be effective as if it had been originally included in section 602 of the Tax Equity and Fiscal Responsibility Act of 1982 [section 602 of Pub. L. 97-248, set out above]."]
[Section 503 of part A (501-505) of title V of Pub. L. 98-21 provided that:
["(a) The amendments made by this part [enacting section 602(e)(2), (3), (5), (g) and amending sections 602(d)(3), (e)(4), (f)(2) and 605(2) of Pub. L. 97-248, set out above] shall apply to weeks beginning after March 31, 1983.
["(b) In the case of any eligible individual--
["(1) to whom any Federal supplemental compensation was payable for any week beginning before April 1, 1983, and
["(2) who exhausted his rights to such compensation (by reason of the payment of all the amount in his Federal supplemental compensation account) before the first week beginning after March 31, 1983, such individual's eligibility for additional weeks of compensation by reason of the amendments made by this part shall not be limited or terminated by reason of any event, or failure to meet any requirement of law relating to eligibility for unemployment compensation, occurring after the date of such exhaustion of rights and before April 1, 1983 (and the period after such exhaustion and before April 1, 1983, shall not be counted for purposes of determining the expiration of the two years following the end of his benefit year for purposes of section 602(b) of the Federal Supplemental Compensation Act of 1982 [section 602(b) of Pub. L. 97-248, set out above]).
["(c) The Secretary of Labor shall, at the earliest practicable date after the date of the enactment of this Act [Apr. 20, 1983], 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 part. 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 proposed 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 3-week period."]
MODIFICATION OF AGREEMENTS UNDER FEDERAL SUPPLEMENTAL COMPENSATION ACT OF 1982
Pub. L. 99-15, 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 (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, 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, 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, 1025, Dec. 5, 1980, 94 Stat. 2660, as amended by Pub. L. 99-514, 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, 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
Section 121 of Pub. L. 94-566, as amended by Pub. L. 99-514, 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
“(a) General Rule.--If any State, the unemployment compensation law of which is approved by the Secretary under section 3304(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], provides for the payment of compensation for any week of unemployment beginning on or after January 1, 1978, on the basis of previously uncovered services, the Secretary shall pay to the unemployment fund of such State an amount equal to the Federal reimbursement for any compensation paid for a week of unemployment beginning on or after January 1, 1978, to any individual whose base period wages include wages for previously uncovered services.
“(b) Previously Uncovered Services.--For purposes of this section, the term ‘previously uncovered services’ means, with respect to any State, services--
“(1) which were not covered by the State unemployment compensation law, at any time, during the 1-year period ending December 31, 1975; and
“(2) which--
“(A) are agricultural labor (as defined in section 3306(k) of the Internal Revenue Code of 1986) or domestic services referred to in section 3306(c)(2) of such Code (as in effect on the day before the date of the enactment of this Act) [Oct. 20, 1976] and are treated as employment (as defined in section 3306(c) of such Code) by reason of the amendments made by this Act [see Short Title of 1976 Amendment note set out under section 3311 of this title], or
“(B) are services to which section 3309(a)(1) of such Code applies by reason of the amendments made by this Act.
“(c) Federal Reimbursement.--
“(1) In general.--For purposes of this section, the Federal reimbursement for compensation paid to any individual for any week of unemployment shall be an amount which bears the same ratio to the amount of such compensation as the amount of the individual's base period wages which are attributable to previously uncovered services which are reimbursable bears to the total amount of the individual's base period wages.
“(2) Reimbursable services.--For purposes of determining the amount of the Federal reimbursement for compensation paid to any individual for any week of unemployment, previously uncovered services shall be treated as being reimbursable--
“(A) if such services were performed--
“(i) before July 1, 1978, in the case of a week of unemployment beginning before July 1, 1978; or
“(ii) before January 1, 1978, in the case of a week of unemployment beginning after July 1, 1978; and
“(B) to the extent that assistance under title II of the Emergency Jobs and Unemployment Assistance Act of 1974 [Pub. L. 93-567, title II, set out below] was not paid to such individual on the basis of such services.
“(3) Denial of payment.--No payment may be made under subsection (a) to any State in respect of any compensation for which the State is entitled to any reimbursement under the provisions of any Federal law other than this Act [see Short Title of 1976 Amendment note set out under section 3311 of this title] or the Federal-State Extended Unemployment Compensation Act of 1970 [Pub. L. 91-373, title II, set out below].
“(d) Experience Rating of Certain Employers.--The unemployment compensation law of any State may, without being deemed to violate the standards set forth in section 3303(a) of the Internal Revenue Code of 1986, provide that the experience-rating account of any employer shall not be charged for the compensation paid to any individual whose base period wages includes wages for previously uncovered services which are reimbursable under subsection (c)(2) to the extent that such individual would not have been eligible to receive such compensation had the State law not provided for the payment of compensation on the basis of such previously uncovered services.
“(e) Certain Nonprofit Employers.--The unemployment compensation law of any State may provide that any organization which elects to make payments (in lieu of contributions) into the State unemployment compensation fund as provided in section 3309(a)(2) of the Internal Revenue Code of 1986 shall not be liable to make such payments with respect to the compensation paid to any individual whose base period wages includes wages for previously uncovered services which are reimbursable under subsection (c)(2) to the extent that such individual would not have been eligible to receive such compensation had the State not provided for the payment of compensation on the basis of such previously uncovered services.
“(f) Payments Made Monthly.--Payments under subsection (a) shall be made monthly, prior to audit or settlement by the General Accounting Office, on the basis of estimates by the Secretary of the amount payable to such State for such month, reduced or increased, as the case may be, by any amount by which the Secretary finds that his estimates for any prior month were greater or less than the amounts which should have been paid to such State. Such estimates may be made on the basis of such statistical, sampling, or other methods as may be agreed upon by the Secretary and the State.
“(g) Definitions.--For purposes of this section--
“(1) State.--The term ‘State’ includes the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands.
“(2) Secretary.--The term ‘Secretary’ means the Secretary of Labor.
“(3) Benefit year.--The term ‘benefit year’ means the benefit year as defined in the applicable State unemployment compensation law.
“(4) Base period.--The term ‘base period’ means the base period as defined by the applicable State unemployment compensation law for the benefit year.
“(5) Unemployment fund.--The term ‘unemployment fund’ has the meaning given to such term by section 3306(f) of the Internal Revenue Code of 1986.
“(h) Authorization of Appropriations.--There are authorized to be appropriated from the general fund of the Treasury such sums as may be necessary to carry out the purposes of this section.”
EMERGENCY UNEMPLOYMENT COMPENSATION ACT OF 1974
Pub. L. 93-572, 101-105, Dec. 31, 1974, 88 Stat. 1869-1872, as amended by Pub. L. 94-12, title VII, 701(a), Mar. 29, 1975, 89 Stat. 65; Pub. L. 94-45, title I, 101(a)-(f), 102(a), 103(a), 106, June 30, 1975, 89 Stat. 236-239; Pub. L. 94-566, title I, 116(d)(3), Oct. 20, 1976, 90 Stat. 2672; Pub. L. 95-19, title I, 101(a), 102(a)-(c), 103(a), 104(a), 105(a), 107(a), Apr. 12, 1977, 91 Stat. 39-42; Pub. L. 99-514, 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
“Sec. 101. [Short title]. This Act [enacting this note and amending Pub. L. 91-373, title II, set out below] may be cited as the ‘Emergency Unemployment Compensation Act of 1974’.
“Sec. 102. [Federal-State agreements]. (a) [State law requirements; termination of agreement]. Any State, the State unemployment compensation law of which is approved by the Secretary of Labor (hereinafter in this Act referred to as the ‘Secretary’) under section 3304 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] which desires to do so, may enter into and participate in an agreement with the Secretary under this Act, if such State law contains (as of the date such agreement is entered into) a requirement that extended compensation be payable thereunder as provided by the Federal-State Extended Unemployment Compensation Act of 1970 [Pub. L. 91-373, title II, set out below]. Any State which is a party to an agreement under this Act may, upon providing thirty days' written notice to the Secretary, terminate such agreement.
“(b) [Emergency compensation]. Any such agreement shall provide that the State agency of the State will make payments of emergency compensation--
“(1) to individuals who--
“(A)(i) have exhausted all rights to regular compensation under the State law;
“(ii) have exhausted all rights to extended compensation, or are not entitled thereto, because of the ending of their eligibility period for extended compensation, in such State;
“(B) have no rights to compensation (including both regular compensation and 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; and
“(C) are not receiving compensation with respect to such week under the unemployment compensation law of Canada,
“(2) for any week of unemployment which--
“(A) begins in--
“(i) an emergency benefit period (as defined in subsection (c)(3)), and
“(ii) the individual's period of eligibility (as defined in section 105(a)(2)); or
“(B) begins in an individual's additional eligibility period (as defined in section 105(a)(4));except that no payment of emergency compensation shall be made to any individual for any week of unemployment which begins more than two years after the end of the benefit year for which he exhausted his rights to regular compensation.
“(c) [Regular and extended compensation rights, exhaustion; emergency benefit period; publication in Federal Register; State ‘emergency on’ and ‘emergency off’ indicators.] (1) For purposes of subsection (b)(1)(A), an individual shall be deemed to have exhausted his rights to regular compensation under a State law when--
“(A) 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) his rights to such compensation have been terminated by reason of the expiration of the benefit year with respect to which such rights existed.
“(2) For purposes of subsection (b)(1)(B), an individual shall be deemed to have exhausted his rights to extend compensation under a State law when no payments of extended compensation under a State law can be made under such law because such individual has received all the extended compensation available to him from his extended compensation account (as established under State law in accordance with section 202(b)(1) of the Federal-State Extended Unemployment Compensation Act of 1970) [Pub. L. 91-373, title II, 202(b)(1), set out below]).
“(3)(A)(i) For purposes of subsection (b)(2)(A), in the case of any State, an emergency benefit period--
“(I) shall begin with the third week after a week for which there is a State ‘emergency on’ indicator; and
“(II) shall end with the third week after the first week for which there is a State ‘emergency off’ indicator.
“(ii) In the case of any State, no emergency benefit period shall last for a period of less than 13 consecutive weeks, and no emergency benefit period which began prior to January 1, 1976, shall end prior to such date.
“(iii) When a determination has been made that an emergency benefit period is beginning or ending with respect to any State, the Secretary shall cause notice of such determination to be published in the Federal Register.
“(B)(i) For purposes of subparagraph (A), there is a State ‘emergency on’ indicator for a week if (I) there is a State or National ‘on’ indicator for such week (as determined under subsections (d) and (e) of section 203 of the Federal-State Extended Unemployment Compensation Act of 1970 [Pub. L. 91-373, title II, 203(d), (e), set out below]), and (II) the rate of insured unemployment in such State for the period consisting of such week and the immediately preceding twelve weeks equaled or exceeded 5 per centum.
“(ii) For purposes of subparagraph (A), there is a State ‘emergency off’ indicator for a week if the rate of insured unemployment in such State for the period consisting of such week and the immediately preceding twelve weeks is less than 5 per centum.
“(d) [Amount of emergency compensation; terms and conditions of State law for regular compensation] For purposes of any agreement under this Act--
“(1) the amount of the emergency 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 him during his benefit year under the State law; and
“(2) the terms and conditions of the State law which apply to claims for regular compensation and to the payment thereof shall (except where inconsistent with the provisions of this Act or regulations of the Secretary promulgated to carry out this Act) apply to claims for emergency compensation and the payment thereof.
“(e) [Emergency compensation account] (1) Any agreement under this Act with a State shall provide that the State will establish, for each eligible individual who files an application for emergency compensation, an emergency compensation account.
“(2) The amount established in such account for any individual shall be equal to the lesser of--
“(A) 50 per centum of the total amount of regular compensation (including dependents' allowances) payable to him with respect to the benefit year (as determined under the State law) on the basis of which he most recently received regular compensation; or
“(B) 13 times his average weekly benefit amount (as determined for purposes of section 202(b)(1)(C) of the Federal-State Extended Unemployment Compensation Act of 1970 [Pub. L. 91-373, title II, 202(b)(1)(C), set out below]) for his benefit year.
“(3) The amount determined under paragraph (2) with respect to any individual shall be reduced by the amount of any assistance paid to such individual under title II of the Emergency Jobs and Unemployment Assistance Act of 1974 [Pub. L. 93-567, title II, set out below], for any weeks of unemployment in the 65-week period preceding the first week of unemployment with respect to which compensation is payable to such individual under this Act.
“(f) [Effective dates] (1) No emergency compensation shall be payable to any individual under an agreement entered into under this Act for any week beginning before whichever of the following is the latest:
“(A) the first week which begins after December 31, 1974,
“(B) the week following the week in which such agreement is entered into, or
“(C) the first week which begins after the date of the enactment of this Act [Dec. 31, 1974].
“(2) No emergency compensation shall be payable to any individual under an agreement entered into under this Act--
“(A) for any week ending after October 31, 1977, or
“(B) in the case of an individual who (for a week ending after the beginning of his most recent benefit year and before October 31, 1977) had a week with respect to which emergency compensation was payable under such agreement, for any week ending after January 31, 1978.
“(g) [Individuals not participating in approved training programs] Notwithstanding the preceding provisions of this section emergency compensation shall not be payable for any week to an individual who is not a participant in a training program which is approved by the Secretary if--
“(1) the State determines that there is a need for upgrading or broadening such individual's occupational skills and a program which is approved by the Secretary for such upgrading or broadening is available within a reasonable distance and without charge to the individual for tuition or fees, and
“(2) such individual is not an applicant to participate in such a program.
“(h) [Denial of emergency compensation to individuals who refuse offers of suitable work or who are not actively seeking work]. (1) In addition to any eligibility requirement of the applicable State law, emergency compensation shall not be payable for any week to any individual otherwise eligible to receive such compensation if during such week such individual--
“(A) fails to accept any offer of suitable work or to apply for any suitable work to which he was referred by the State agency, or
“(B) fails to actively engage in seeking work.
“(2) If any individual is ineligible for emergency compensation for any week by reason of a failure described in subparagraph (A) or (B) of paragraph (1), the individual shall be ineligible to receive emergency compensation for any week which begins during a period which--
“(A) begins with the week following the week in which such failure occurs, and
“(B) 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 section 202(b)(1)(C) of the Federal-State Extended Unemployment Compensation Act of 1970 [Pub. L. 91-373, title II, 202(b)(1)(C), set out below]) for his benefit year.
“(3) Emergency compensation shall not be denied under paragraph (1) to any individual for any week by reason of a failure to accept an offer of, or apply for, suitable work--
“(A) 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 section 202(b)(1)(C) of the Federal-State Extended Unemployment Compensation Act of 1970 [Pub. L. 91-373, title II, 202(b)(1)(C), set out below]) 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;
“(B) if the position was not offered to such individual in writing and was not listed with the State employment service;
“(C) 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 paragraph (4); or
“(D) 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.
“(4) For purposes of this subsection--
“(A) 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.
“(B) 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.
“(5) Any agreement under subsection (a) shall provide that, in the administration of this Act, States shall make provision for referring applicants for benefits under this Act to any suitable work to which subparagraphs (A), (B), (C), and (D) of paragraph (3) would not apply.
“Sec. 103. [Payments to States having agreements for the payment of emergency compensation]. (a) [Amount payable]. There shall be paid to each State which has entered into an agreement under this Act an amount equal to 100 per centum of the emergency compensation paid to individuals by the State pursuant to such agreement.
“(b) [Limitation] No payment shall be made to any State under this section in respect of compensation for which the State is entitled to reimbursement under the provisions of any Federal law other than this Act.
“(c) [Calendar month basis; advances, reimbursements, and adjustments; method for estimates] Sums payable to any State by reason of such State's having an agreement under this Act 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 Act for each calendar month, reduced or increased, as the case may be, by any amount by which the Secretary finds that his estimates for any prior calendar month were greater or less than the amounts which would 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. 104. [Financing provisions]. (a) [Use of extended unemployment compensation account funds; certification] (1) Funds in the extended unemployment compensation account (as established by section 905 of the Social Security Act) [42 U.S.C. 1105] of the Unemployment Trust Fund shall be used for the making of payments to States having agreements entered into under this Act.
“(2) 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 Act. The Secretary of the Treasury, prior to audit or settlement by the General Accounting Office, shall make payments to the State in accordance with such certification, by transfers from the extended unemployment compensation account (as established by section 905 of the Social Security Act) [42 U.S.C. 1105]) to the account of such State in the Unemployment Trust Fund.
“(b) [Authorization of appropriations; repayment of advances without interest]. There are hereby authorized to be appropriated, without fiscal year limitation, to the extended unemployment compensation account, such sums as may be necessary to carry out the purposes of this Act. Amounts appropriated and paid to the States under section 103 with respect to weeks of unemployment ending prior to April 1, 1977, shall be repaid, without interest, as provided in section 905(d) of the Social Security Act [42 U.S.C. 1105(d)].
“Sec. 105. (a) [Definitions]. For purposes of this Act--
“(1) the terms ‘compensation’, ‘regular compensation’, ‘extended compensation’, ‘base period’, ‘benefit year’, ‘State’, ‘State agency’, ‘State law’, and ‘week’ shall have the meanings assigned to them under section 205 of the Federal-State Extended Unemployment Compensation Act of 1970 [Pub. L. 91-373, title II, 205, set out below];
“(2) the term ‘period of eligibility’ means, in the case of any individual, the weeks in his benefit year which begin in an extended benefit period or an emergency benefit period and, if his benefit year ends within such extended benefit period, any weeks thereafter which begin in such extended benefit period or in such emergency benefit period;
“(3) the term ‘extended benefit period’ shall have the meaning assigned to such term under section 203 of the Federal-State Extended Unemployment Compensation Act of 1970 [Pub. L. 91-373, title II, 203, set out below];
“(4) the term ‘additional eligibility period’ means the thirteen-week period following the week in which an emergency benefit period ends in a State, as determined under section 102(c)(3); but no individual shall have an additional eligibility period unless there was payable to him in such State, for the week in which such emergency benefit period ended, either emergency compensation under this Act or extended compensation under the Federal-State Extended Unemployment Compensation Act of 1970 [Pub. L. 91-373, title II, set out below];
“(5) the term ‘rate of insured unemployment’ means the percentage arrived at by dividing the average weekly number of individuals filing claims 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 the average monthly covered employment for the specified period;
“(6) 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; and
“(7) determinations with respect to the rate of insured unemployment in a State shall be made by the State agency in accordance with regulations prescribed by the Secretary.
For purposes of any State law which refers to an extension under Federal law of the duration of benefits under the Federal-State Extended Unemployment Compensation Act of 1970 [Pub. L. 91-373, title II, set out below], this Act shall be treated as amendatory of such Act.
“(b) [Recovery of 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 an amount of emergency compensation under this Act to which he was not entitled, such individual--
“(A) shall be ineligible for further emergency compensation under this Act in accordance with the provisions of the applicable State unemployment compensation law relating to fraud in connection with a claim for unemployment compensation; and
“(B) shall be subject to prosecution under section 1001 of title 18, United States Code.
“(2)(A) In the case of individuals who have received amounts of emergency compensation under this Act to which they were not entitled, the State is authorized to require such individuals to repay the amounts of such emergency compensation to the State agency, except that the State agency may waive such repayment if it determines that--
“(i) the payment of such emergency compensation was without fault on the part of any such individual, and
“(ii) such repayment would be contrary to equity and good conscience.
“(B) The State agency may recover the amount to be repaid, or any part thereof, by deductions from any emergency compensation payable to such individual under this Act 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 three-year period after the date such individuals received the payment of the emergency compensation to which they were not entitled, except that no single deduction may exceed 50 per centum of the weekly benefit amount from which such deduction is made.
“(C) 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.
“(3) Any determination by a State agency under paragraph (1) or (2) 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.”
[Section 101(b) of Pub. L. 95-19 provided that: “The amendment made by subsection (a) [amending section 102(f)(2) of Pub. L. 93-572, set out above] shall apply to weeks of unemployment ending after March 31, 1977."]
[Section 102(d) of Pub. L. 95-19 provided that: “The amendments made by this section [amending sections 102(b)(2)(A)(ii), (B), (c)(3)(A)(ii), (e) and 105(a) of Pub. L. 93-572, set out above] shall apply to weeks of unemployment ending after April 30, 1977. For purposes of determining an individual's entitlement to emergency compensation for weeks ending after April 30, 1977, there shall be taken into account any emergency compensation paid to such individual for weeks which end after the beginning of the individual's most recent benefit year and before May 1, 1977."]
[Section 103(b) of Pub. L. 95-19 provided that: “The amendment made by subsection (a) [amending section 104(b) of Pub. L. 93-572, set out above] shall be effective on April 1, 1977."]
[Section 104(b) of Pub. L. 95-19 provided that: “The amendment made by subsection (a) [enacting section 102(h) of Pub. L. 93-572, set out above] shall apply to weeks of unemployment beginning after the date of the enactment of this Act [Apr. 12, 1977]."]
[Section 105(b) of Pub. L. 95-19 provided that: “The amendment made by subsection (a) [enacting section 105(b) of Pub. L. 93-572, set out above] shall take effect on the date of the enactment of this Act [Apr. 12, 1977]."]
[Section 107(b) of Pub. L. 95-19 provided that: “The amendment made by subsection (a) [amending section 102(b)(2) of Pub. L. 93-572, set out above] shall apply to weeks of unemployment ending after the date of enactment of this Act [Apr. 12, 1977]."]
[Section 116(f)(1) of Pub. L. 94-556, set out as an Effective Date of 1976 Amendment note above, provided in part that the deletion of “the Virgin Islands or” from section 102(b)(1)(C) of the Emergency Unemployment Compensation Act of 1974 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 101(g) of Pub. L. 94-45 provided that: “The amendments made by subsections (a) through (e) of this section [enacting sections 102(c)(3)(B)(i)(II) and 105(4)-(8) and amending section 102(b)(2), (c)(3)(A)(ii), (c)(3)(B)(ii), (e) of Pub. L. 93-572, set out above] shall be effective with respect to weeks of compensation which begin on or after January 1, 1976."]
[Section 106 of Pub. L. 94-45 provided in part that the enactment of par. (4) of section 102(e) of Pub. L. 93-572, set out above, as that section 102(e) is in effect on June 29, 1975, is effective July 1, 1975.]
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, 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, 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, 303, Apr. 12, 1977, 91 Stat. 45; Pub. L. 96-84, 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, 201-224, Dec. 31, 1974, 88 Stat. 1850-1853, as amended by Pub. L. 94-45, title II, 201-203, June 30, 1975, 89 Stat. 240-242; Pub. L. 94-444, 6(a), (b), Oct. 1, 1976, 90 Stat. 1481; Pub. L. 94-566, title VI, 601(a), 602(a)-(d), 603(a), Oct. 20, 1976, 90 Stat. 2689-2691; Pub. L. 96-499, title X, 1021, Dec. 5, 1980, 94 Stat. 2656; Pub. L. 99-514, 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
“Part A--Special Unemployment Assistance
“Statement of purpose
“Sec. 201. It is the purpose of this part to establish a temporary Federal program of special unemployment assistance for workers who are unemployed during a period of aggravated unemployment and who are not otherwise eligible for unemployment allowances under any other law.
“Grants to states: agreement with states
“Sec. 202. Each State which enters into an agreement with the Secretary of Labor, pursuant to which it makes payments of special unemployment assistance in accordance with the provisions of this part and the rules and regulations prescribed by the Secretary of Labor hereunder, shall be paid by the United States from time to time, prior to audit or settlement by the General Accounting Office, such amounts as are deemed necessary by the Secretary of Labor to carry out the provisions of this part in the State. Assistance may be paid under this part to individuals only pursuant to such an agreement.
“Eligible individuals
“Sec. 203. (a) An individual shall be eligible to receive a payment of assistance or waiting period credit with respect to a week of unemployment occurring during and subsequent to a special unemployment assistance period in accordance with the provisions of this part if--
“(1) the individual is not eligible for compensation under any State or Federal unemployment compensation law (including the Railroad Unemployment Insurance Act (45 U.S.C. 351 et seq.)) with respect to such week of unemployment, and is not receiving compensation with respect to such week of unemployment under the unemployment compensation law of Canada and is not eligible for assistance or an allowance payable with respect to such week of unemployment under such laws as the Public Works and Economic Development Act Amendments of 1974 [42 U.S.C. 3121 et seq.], the Disaster Relief Act of 1974 [42 U.S.C. 5121 et seq.], the Trade Expansion Act of 1962, as amended [19 U.S.C. 1801 et seq.], or any successor legislation or similar legislation, as determined by the Secretary: Provided, That the individual meets the qualifying employment and wage requirements of the applicable State unemployment compensation law in the base period; and, for purposes of this proviso, employment and wages which are not covered by the State law shall be treated as though they were covered, except that employment and wages covered by any State or Federal unemployment compensation law, including the Railroad Unemployment Insurance Act (45 U.S.C. 351 et seq.), shall be excluded to the extent that the individual is or was entitled to compensation for unemployment thereunder on the basis of such employment and wages; and
“(2) the individual is totally or partially unemployed, and is able to work, available for work, and seeking work, within the meaning of, or as required by, the applicable State unemployment compensation law, and is not subject to disqualification under that law; and
“(3) the individual has filed a claim for assistance or waiting period credit under this part; and
“(4) in the area in which the individual was last employed for at least five work days prior to filing a claim under this part for assistance or waiting period credit with respect to such week of unemployment, a special unemployment assistance period is in effect with respect to such week of unemployment: Provided, That if the individual, except for the imposition of a disqualification in accordance with paragraph (2), was otherwise eligible for a payment of assistance or waiting period credit under this part with respect to a week of unemployment which began during a special unemployment assistance period, but did not exhaust entitlement to assistance during such period, entitlement shall continue after the end of the period but no assistance shall be paid under this part for any week of unemployment that begins more than twenty-six weeks after the end of such period; and
“(5) the State in which the individual was last employed for at least five work days prior to filing a claim under this part for assistance or waiting period credit with respect to such week of unemployment, has an agreement with the Secretary of Labor under section 202 which is in effect with respect to such week of unemployment.
“(b) An individual who performs services in an instructional, research, or principal administrative capacity for an educational institution or agency shall not be eligible to receive a payment of assistance or a waiting period credit 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 in 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 later of such academic years or terms.
“(c) An individual who performs services for an educational institution or agency in a capacity (other than an instructional, research, or principal administrative capacity) shall not be eligible to receive a payment of assistance or a waiting period credit with respect to any week commencing during a period between two successive academic years or terms if--
“(1) such individual performed such services for any educational institution or agency in the first of such academic years or terms; and
“(2) there is a reasonable assurance that such individual will perform services for any educational institution or agency in any capacity (other than an instructional, research, or principal administrative capacity) in the second of such academic years or terms.
“Special unemployment assistance period
“Sec. 204. (a) A special unemployment assistance period shall commence in an area designated by the Secretary with the third week after the first week for which the Secretary determines that there is an ‘on’ indicator for such area, and shall terminate with the third week after the first week for which the Secretary determines that there is an ‘off’ indicator for such area except that no special unemployment assistance period shall have a duration of less than thirteen weeks.
“(b) The Secretary shall designate as an area under this section areas served by an entity which is eligible to be a prime sponsor under section 102(a) of the Comprehensive Employment and Training Act of 1973 (Public Law 93-203) [29 U.S.C. 812(a)].
“(c) There is an ‘on’ indicator in an area for a week, if for the most recent three consecutive calendar months for which data are available the Secretary determines that--
“(1) the rate (seasonally adjusted) of national unemployment averaged 6 per centum or more; or
“(2) the rate of unemployment in the area averaged 6.5 per centum or more.
“(d) There is an ‘off’ indicator for a week, if for the most recent three consecutive calendar months for which data are available the Secretary determines that both subsections (c)(1) and (c)(2) are not satisfied.
“(e) The determinations made under this section shall take into account the rates of unemployment for three consecutive months, even though any or all of such months may have occurred not more than three complete calendar months prior to the enactment of this Act [Dec. 31, 1974].
“Weekly benefit amount
“Sec. 205. (a) The amount of assistance under this part to which an eligible individual shall be entitled for a week of unemployment shall be the weekly benefit amount for a week of unemployment that would be payable to the individual as regular compensation as computed under the provisions of the applicable State unemployment compensation law. For purposes of the preceding sentence, employment and wages which are not covered by the applicable State unemployment compensation law shall be treated as though they were covered, except that employment and wages covered by any State or Federal unemployment compensation law, including the Railroad Unemployment Insurance Act (45 U.S.C. 351 et seq.), shall be excluded to the extent that the individual is or was entitled to compensation for unemployment thereunder on the basis of such employment and wages.
“(b) Notwithstanding any provisions of State law, claims for assistance under this part may be determined, where an employment record is not available, on the basis of an affidavit submitted by an applicant.
“(c) 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 assistance under this part to which he was not entitled, such individual--
“(1) shall be ineligible for further assistance under this part 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.
“(d)(1) In the case of individuals who have received amounts of assistance under this part to which they were not entitled, the State is authorized to require such individuals to repay the amounts of such assistance to the State agency, except that the State agency may waive such repayment if it determines that--
“(A) the payment of such assistance was without fault on the part of any such individual, and
“(B) such repayment would be contrary to equity and good conscience.
“(2) The State agency may recover the amount to be repaid, or any part thereof, by deductions from any assistance payable under this part 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 three-year period after the date such individuals received the payment of the assistance to which they were not entitled, except that no single deduction may exceed 50 per centum of the weekly benefit amount from which such deduction is made.
“(3) 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.
“(e) Any determination by a State agency under subsection (c) or (d) 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.
“Maximum benefits amount
“Sec. 206. (a) Except as provided by subsection (b), the maximum amount of assistance under this part which an eligible individual shall be entitled to receive during any special unemployment assistance benefit year shall be 150 per centum of the maximum amount that would have been payable to such individual during such benefit year as computed under the provisions of the applicable State unemployment compensation law, but not exceeding thirty-nine times the weekly benefit payable to the individual for a week of total unemployment as determined under subsection (a) of section 205. For purposes of the preceding sentence, employment and wages which are not covered by the applicable State unemployment compensation law shall be treated as though they were covered, except that employment and wages covered by any State or Federal unemployment compensation law, including the Railroad Unemployment Insurance Act (45 U.S.C. 351 et seq.), shall be excluded to the extent that the individual is or was entitled to compensation for unemployment thereunder on the basis of such employment and wages.
“(b) In the case of any individual who files a claim for assistance under this part during a benefit year which such individual has established under any State unemployment compensation law, the maximum amount of assistance under this part which such individual shall be entitled to receive during the special unemployment assistance benefit year established pursuant to such claim (as determined under subsection (a) without regard to this subsection) shall be reduced by the amount of any unemployment compensation received during the benefit year established under the State unemployment compensation law.
“Applicable state law provisions
“Sec. 207. Except where inconsistent with the provisions of this part, the terms and conditions of the applicable State unemployment compensation law which apply to claims thereunder for regular compensation and the payment thereof shall apply to claims for assistance under this part and the payment thereof.
“Termination date
“Sec. 208. Notwithstanding any other provision of this part, no payment of assistance under this part shall be made to any individual with respect to any week of unemployment ending after June 30, 1978; and no individual shall be entitled to any assistance under this part with respect to any initial claim for assistance or waiting period credit which is effective in a week beginning after December 31, 1977.
“Authorization of appropriations
“Sec. 209. There are hereby authorized to be appropriated for purposes of this part such sums as may be necessary.
“Definitions
“Sec. 210. (a) As used in this part the term--
“(1) ‘Secretary’ means the Secretary of Labor;
“(2) ‘State’ means the States of the United States, the District of Columbia, Puerto Rico, and the Virgin Islands;
“(3) ‘applicable State unemployment compensation law’ means the law of the State in which the individual was last employed for at least five work days prior to filing a claim for assistance or waiting period credit under this part;
“(4) ‘week’ means a calendar week;
“(5) ‘State agency’ means the agency of the State which administers the program established by this part;
“(6) ‘special unemployment assistance benefit year’ means the benefit year as defined by the applicable State unemployment compensation law; and
“(7) ‘base period’ means the base period as determined under the applicable State unemployment compensation law.
“(b) Assistance under this part shall not be considered to be regular compensation for purposes of qualifying for benefits under the Federal-State Extended Unemployment Compensation Act of 1970 [Pub. L. 91-373, title II, set out below], and claims filed under this part shall not be treated as claims for weeks of unemployment for purposes of determining the rate of insured unemployment under section 203(f)(1) of such Act.
“(c) Employment and wages which are not covered by the State law may be treated, under sections 203(a)(1), 205(a), and 206(a), as though they were covered only if the employment--
“(1) is performed by an employee (as defined in section 3121(d) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], and
“(2) constitutes employment as determined under section 3306(c) of such Code without regard to paragraphs (1) through (9), (10)(B)(ii), (14), (15), and (17) of such section.
For purposes of paragraph (2), section 3306(c) of such Code shall be applied as if the term ‘United States’ includes the Virgin Islands.
“Part B--Reimbursement for Unemployment Benefits Paid on Basis of Public Service Employment
“Payments to states
“Sec. 220. (a) Each State shall be paid by the United States with respect to each individual--
“(1) who receives compensation with respect to any benefit year, and
“(2) whose base period wages for such benefit year include public service wages. an amount which bears the same ratio to the total amount of compensation paid to such individual with respect to such benefit year for weeks of unemployment which begin on or after January 1, 1976, as the amount of the public service wages included in the individual's base period wages bears to the total amount of the individual's base period wages.
“(b) Each State shall be paid, either in advance or by way of reimbursement, as may be determined by the Secretary, the sum that the Secretary estimates is payable to such State under this part for each calendar month. The sum shall be reduced or increased by the amount which the Secretary finds that his estimate for an earlier calendar month was greater or less than the sum which should have been paid to the State. Estimates shall be made on the basis of reports made by the State to the Secretary as prescribed by the Secretary.
“(c) The Secretary shall, from time to time, certify to the Secretary of the Treasury the sum payable to each State under this part. The Secretary of the Treasury, prior to audit and settlement by the General Accounting Office, shall pay the State in accordance with the certification from funds for carrying out the purposes of this part.
“(d) Money paid to a State under this part may be used solely for the purpose of paying compensation. Money so paid which is not used for such purpose shall be returned, at the time specified by the Secretary, to the Treasury of the United States and credited to current applicable appropriations, funds, or accounts from which payments to States under this part may be made.
“(e) In the case of any political subdivision of a State which has in effect an unemployment compensation program which provides for the payment of compensation on the basis of services performed in its employ, such political subdivision shall be entitled to payments under this part in the same manner and to the same extent as if such political subdivision were a State.
“State law provisions
“Sec. 221. (a) The unemployment compensation law of any State may provide that any organization which elects to make payments (in lieu of contributions) into the State unemployment compensation fund--
“(1) shall not be liable to make such payments after the date of the enactment of this section with respect to any compensation to the extent that such State is entitled to payments with respect to such compensation under this part; and
“(2) shall receive credit against payments required to be made after such date of enactment for any such payments made on or before such date of enactment to the extent that such payments were made with respect to compensation for which the State is entitled to receive payments under this part.
“(b) The unemployment compensation law of any State may, without being deemed to violate the standards set forth in section 3303(a) of the Internal Revenue Code of 1986, provide for appropriate adjustments, as may be determined by the Secretary, in the account of any employer who has paid public service wages to reflect the payments to which such State is entitled under this part with respect to compensation attributable to such wages.
“Authorization of appropriations
“Sec. 222. There are hereby authorized to be appropriated for purposes of this part such sums as may be necessary.
“Definitions
“Sec. 223. As used in this part, the term--
“(1) ‘State’ means the States of the United States, the District of Columbia, Puerto Rico, and the Virgin Islands;
“(2) ‘compensation’ means cash benefits payable to individuals with respect to their unemployment, except that such term shall not include special unemployment assistance payable under part A;
“(3) ‘public service job’ means any public service job funded with assistance provided under the Comprehensive Employment and Training Act of 1973 [29 U.S.C. 801 et seq.];
“(4) ‘public service wages’ means remuneration for services performed in a public service job to the extent that such remuneration is paid with funds provided under the Comprehensive Employment and Training Act of 1973 [29 U.S.C. 801 et seq.];
“(5) ‘benefit year’ means the benefit year as defined by the applicable State unemployment compensation law;
“(6) ‘base period’ means the base period as defined by the applicable State unemployment compensation law for the benefit year; and
“(7) ‘Secretary’ means the Secretary of Labor.
“Termination
“Sec. 224. Notwithstanding any other provision of this part, the term ‘public service wages’ shall not include remuneration for services performed in weeks which begin after the date of the enactment of this section [Dec. 5, 1980].”
[Section 602(e) of Pub. L. 94-566 provided that: “The amendments made by this section [amending sections 203(a)(1), 205(a), 206(a), and 210(a) of the Emergency Jobs and Unemployment Assistance Act of 1974, Pub. L. 93-567, set out above] shall apply with respect to benefit years beginning after December 31, 1976. In the case of any benefit year of an individual which begins after December 31, 1976, for purposes of sections 203(a)(1), 205(a), and 206(a) of the Emergency Jobs and Unemployment Assistance Act of 1974, there shall not be taken into account any employment and wages to the extent that such individual was entitled on the basis of such employment and wages to assistance under such Act during a benefit year beginning before January 1, 1977."]
[Section 603(b) of Pub. L. 94-566 provided that: “The amendment made by subsection (a) [enacting subsec. (c) of section 203 of the Emergency Jobs and Unemployment Assistance Act of 1974, Pub. L. 93-567, set out above] shall apply to weeks of unemployment beginning after the date of the enactment of this Act [Oct. 20, 1976]."]
[Section 6(c) of Pub. L. 94-444 provided that: “The amendments made by this section [enacting sections 220 to 223 and amending sections 201 to 203 and 205 to 210 of the Emergency Jobs and Unemployment Assistance Act of 1974, Pub. L. 93-567, set out above] shall take effect on October 1, 1976, with respect to compensation paid for weeks of unemployment beginning after December 31, 1975."]
[Section 204(b)-(e) of Pub. L. 94-45 provided that:
["(b) Assistance shall be payable to individuals under agreements entered into by States under title II of the Emergency Jobs and Unemployment Assistance Act of 1974 [Pub. L. 93-567, set out above], by reason of the amendments made by section 201 of this Act [amending sections 206 and 208 of the Emergency Jobs and Unemployment Assistance Act of 1974], for weeks of unemployment beginning on or after July 1, 1975.
["(c) The amendments made by section 202 and subsections (c) and (d) of section 203 [enacting sections 203(b) and 206(b) of the Emergency Jobs and Unemployment Assistance Act of 1974] shall apply to weeks of unemployment beginning after the date of the enactment of this Act [June 30, 1975].
["(d) The amendment made by section 203(a) [enacting section 210(c) of the Emergency Jobs and Unemployment Assistance Act of 1974] shall take effect on December 31, 1974.
["(e) The amendments made by subsections (b) and (e) of section 203 [enacting sections 205(c) to (e) and 210(a)(5) and (6) of the Emergency Jobs and Unemployment Assistance Act of 1974] shall take effect on the date of the enactment of this Act [June 30, 1974]."]
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, 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, 201-206, Dec. 29, 1971, 85 Stat. 811-814, as amended by Pub. L. 92-329, 1, 2(e), June 30, 1972, 86 Stat. 398; Pub. L. 93-368, 4(a), Aug. 7, 1974, 88 Stat. 420; Pub. L. 99-514, 2, Oct. 22, 1986, 100 Stat. 2095, provided:
“Sec. 201 [Short title]. This title may be cited as the ‘Emergency Unemployment Compensation Act of 1971’.
“Sec. 202 [Federal-State agreements]. (a) [State law requirements; termination of agreement] Any State, the State unemployment compensation law of which is approved by the Secretary of Labor (hereinafter in this title referred to as the ‘Secretary’), under section 3304 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], which desires to do so, may enter into and participate in an agreement with the Secretary under this title, if such State law contains (as of the date such agreement is entered into) a requirement that extended compensation be payable thereunder as provided by the Federal-State Extended Unemployment Compensation Act of 1970 [Pub. L. 91-373, title II, set out below]. 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) [Emergency compensation] Any such agreement shall provide that the State agency of the State will make payments of emergency compensation--
“(1) to individuals who--
“(A)(i) have exhausted all rights to regular compensation under the State law;
“(ii) have exhausted all rights to extended compensation, or are not entitled thereto, because of the ending of their eligibility period for extended compensation, in such State;
“(B) have no rights to compensation (including both regular compensation and 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; and
“(C) are not receiving compensation with respect to such week under the unemployment compensation law of the Virgin Islands or Canada.
“(2) for any week of unemployment which begins in--
“(A) an emergency benefit period (as defined in subsection (c)(3)); and
“(B) the individual's period of eligibility (as defined in section 205(b)).
“(c) [Regular and extended compensation rights, exhaustion; emergency benefit period; publication in Federal Register; State “emergency on” and “emergency off” indicators; rate of unemployment 13-week exhaustion rates] (1) For purposes of subsection (b)(1)(A), an individual shall be deemed to have exhausted his rights to regular compensation under a State law when--
“(A) no payments of regular compensation can be made under such law because such individual has re-received all regular compensation available to him based on employment or wages during his base period; or
“(B) his rights to such compensation have been terminated by reason of the expiration of the benefit year with respect to which such rights existed.
“(2) For purposes of subsection (b)(1)(B), an individual shall be deemed to have exhausted his rights to extended compensation under a State law when no payments of extended compensation under a State law can be made under such law because such individual has received all the extended compensation available to him from his extended compensation account (as established under State law in accordance with section 202(b)(1) of the Federal-State Extended Unemployment Compensation Act of 1970 [Pub. L. 91-373, title II, 202(b)(1), set out below]).
“(3)(A)(i) For purposes of subsection (b)(2)(A), in the case of any State, an emergency benefit period--
“(I) shall begin with the third week after a week for which there is a State ‘emergency on’ indicator; and
“(II) shall end with the third week after the first week for which there is a State ‘emergency off’ indicator.
“(ii) In the case of any State, no emergency benefit period shall last for a period of less than 26 consecutive weeks.
“(iii) When a determination has been made that an emergency benefit period is beginning or ending with respect to any State, the Secretary shall cause notice of such determination to be published in the Federal Register.
“(B)(i) For purposes of subparagraph (A), there is a State ‘emergency on’ indicator for a week if--
“(I) the rate of unemployment (as determined under subparagraph (C)) in the State for the period consisting of such week and the immediately preceding 12 weeks equaled or exceeded 6.5 per centum; and
“(II) there (a) is a State or National ‘on’ indicator for such week (as determined under subsections (d) and (e) of section 203 of the Federal-State Extended Unemployment Compensation Act of 1970 [Pub. L. 91-373, title II, 203(d), (e), set out below], or (b) there is neither a State nor National ‘on’ indicator for such week (as so determined), but (1) within the 52-week period ending with such week there has been a State or National ‘on’ indicator for a week (as so determined), and (2) there would be a State ‘on’ indicator for such week except for the provisions of section 203(e)(1)(A) of the Federal-State Extended Unemployment Compensation Act of 1970.
“(ii) For purposes of subparagraph (A), there is a State ‘emergency off’ indicator for a week if, for the period consisting of such week and the immediately preceding 12 weeks, the rate of unemployment (as determined under subparagraph (C)) is less than 6.5 per centum.
“(C)(i) For purposes of subparagraph (B), the term ‘rate of unemployment’ means--
“(I) the rate of insured unemployment (as determined under section 203(f) of the Federal-State Extended Unemployment Compensation Act of 1970 [Pub. L. 91-373, title II, 203(f), set out below]), plus
“(II) the 13-week exhaustion rate (as determined under clause (ii)).
“(ii) The ‘13-week exhaustion rate’ is the percentage arrived at by dividing--
“(I) 25 per centum of the sum of the exhaustions, during the most recent 12 calendar months ending before the week with respect to which such rate is computed, of regular compensation under the State law, by
“(II) the average monthly covered employment (as that term is used in section 203(f) of the Federal-State Extended Unemployment Compensation Act of 1970 [Pub. L. 91-373, title II, 203(f), set out below]) of the State with respect to the 13-week period referred to in subparagraph (B)(ii).
“(d) [Amount of emergency compensation; terms and conditions of State law for regular compensation] For purposes of any agreement under this title--
“(1) the amount of the emergency 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 him during his benefit year under the State law; and
“(2) the terms and conditions of the State law which apply to claims for regular compensation and to the payment thereof shall (except where inconsistent with the provisions of this title or regulations of the Secretary promulgated to carry out this title) apply to claims for emergency compensation and the payment thereof.
“(e) [Emergency compensation account] (1) Any agreement under this title with a State shall provide that the State will establish, for each eligible individual who files an application for emergency compensation, an emergency compensation account.
“(2) The amount established in such account for any individual shall be equal to the lesser of--
“(A) 50 per centum of the total amount of regular compensation (including dependents allowances) payable to him with respect to the benefit year (as determined under the State law) on the basis of which he most recently received regular compensation; or
“(B) thirteen times his average weekly benefit amount (as determined for purposes of section 202(b)(1)(C) of the Federal-State Extended Unemployment Compensation Act of 1970 [Pub. L. 91-373, title II, 202(b)(1)(C), set out below]) for his benefit year.
“(f) [Effective dates] No emergency compensation shall be payable to any individual under an agreement entered into under this title for any week prior to the week following the week in which such agreement is entered into, or if later, the first week beginning more than 30 days after the date of enactment of this Act [Dec. 29, 1971]. No emergency compensation shall be payable to any individual under such an agreement for any week ending after--
“(1) December 31, 1972, or
“(2) March 31, 1973, in the case of an individual who (for a week ending before January 1, 1973) had a week with respect to which emergency compensation was payable under such agreement.
“Sec. 203. [Payments to States having agreements for the payment of emergency compensation]. (a) [Amount payable] There shall be paid to each State which has entered into an agreement under this title an amount equal to 100 per centum of the emergency compensation paid to individuals by the State pursuant to such agreement.
“(b) [Limitation] No payment shall be made to any State under this section in respect of compensation for which the State is entitled to reimbursement under the provisions of any Federal law other than this title.
“(c) [Calendar month basis; advances, reimbursement, and adjustments; method for estimates] Sums payable to any State by reason of such State's 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 his estimates for any prior calendar month were greater or less than the amounts which would 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. 204 [Financing provisions]. (a) [Use of extended unemployment compensation account funds; certification] (1) Funds in the extended unemployment compensation account (as established by section 905 of the Social Security Act) [42 U.S.C. 1105] of the Unemployment Trust Fund shall be used for the making of payments to States having agreements entered into under this title.
“(2) 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 General Accounting Office, shall make payments to the State in accordance with such certification, by transfers from the extended unemployment compensation account (as established by section 905 of the Social Security Act) [42 U.S.C. 1105] to the account of such State in the Unemployment Trust Fund.
“(b) [Authorization of appropriations; repayment of advances without interest] There are hereby authorized to be appropriated, without fiscal year limitation, to the extended unemployment compensation account, as repayable advances (without interest), such sums as may be necessary to carry out the purposes of this title. Amounts appropriated as repayable advances and paid to the States under section 203 shall be repaid, without interest, as provided in section 905(d) of the Social Security Act [42 U.S.C. 1105(d)].
“(c) [Subsec. (c) of section 204 enacted par. (3) of 42 U.S.C. 1103(b)].
“Sec. 205 [Definitions]. For purposes of this title--
“(a) the terms ‘compensation’, ‘regular compensation’, ‘extended compensation’, ‘base period’, ‘benefit year’, ‘State’, ‘State agency’, ‘State law’, and ‘week’ shall have the meanings assigned to them under section 205 of the Federal-State Extended Unemployment Compensation Act of 1970 [Pub. L. 91-373, title II, 205, set out below].
“(b) the term ‘period of eligibility’ means, in the case of any individual, the weeks in his benefit year which begin in an extended benefit period or an emergency benefit period and, if his benefit year ends within such extended benefit period, any weeks thereafter which begin in such extended benefit period or in such emergency benefit period; and
“(c) the term ‘extended benefit period’ shall have the meaning assigned to such term under section 203 of the Federal-State Extended Unemployment Compensation Act of 1970 [Pub. L. 91-373, title II, 203, set out below]. For purposes of any State law which refers to an extension under Federal law of the duration of benefits under the Federal-State Extended Unemployment Compensation Act of 1970, this title shall be treated as amendatory of such Act.
“Sec. 206 [Report by Secretary of Labor]. (a) The Secretary of Labor shall conduct a comprehensive study and review of the program established by the Emergency Unemployment Compensation Act of 1971, with a view to submitting to the Congress the report required to be submitted under subsection (b). Such study and review shall be conducted with particular regard to (1) the benefit payments made under such program, (2) projections of benefit payments which will be payable under such program after the period covered by such report, (3) the desirability of continuing such program after the period prescribed in section 202(f), and (4) the funding of the benefits payable under such program and the funding of benefits thereunder if such program should be continued after the period prescribed in section 202(f).
“(b) On or before May 1, 1972, the Secretary of Labor shall submit to the Congress a full and complete report on the study and review provided for in subsection (a). Such report shall cover the period ending March 31, 1972, and shall contain the recommendations of the Secretary of Labor with respect to such program, including but not limited to, the operation and funding of such program, and the desirability of extending such program after the period prescribed in section 202(f).”
FEDERAL—STATE EXTENDED UNEMPLOYMENT COMPENSATION ACT OF 1970
Pub. L. 91-373, title II, 201-207, Aug. 10, 1970, 84 Stat. 708-712, as amended by Pub. L. 92-599, title V, 501, Oct. 27, 1972, 86 Stat. 1326; Pub. L. 93-53, 5, July 1, 1973, 87 Stat. 137; Pub. L. 93-233, 20, Dec. 31, 1973, 87 Stat. 974; Pub. L. 93-256, 2, Mar. 28, 1974, 88 Stat. 53; Pub. L. 93-329, 2, June 30, 1974, 88 Stat. 288; Pub. L. 93-368, 3, Aug. 7, 1974, 88 Stat. 420; Pub. L. 93-572, 106-108, Dec. 31, 1974, 88 Stat. 1872; Pub. L. 94-45, title I, 102(b), June 30, 1975, 89 Stat. 238; Pub. L. 94-566, title I, 116(d)(1), (2), title II, 212(a), title III, 311(a), (b), Oct. 20, 1976, 90 Stat. 2672, 2677, 2678; Pub. L. 96-364, title IV, 416(a), Sept. 26, 1980, 94 Stat. 1310; Pub. L. 96-499, title X, 1022(a), 1024(a), Dec. 5, 1980, 94 Stat. 2656, 2658; Pub. L. 97-35, title XXIV, 2401(a), (b), 2402(a), 2403(a), 2404(a), (b), title XXV, 2505(b), Aug. 13, 1981, 95 Stat. 874, 875, 876, 884; Pub. L. 97-248, title I, 191(a), Sept. 3, 1982, 96 Stat. 407; Pub. L. 97-258, 5(b), Sept. 13, 1982, 96 Stat. 1068, 1081; Pub. L. 98-21, title V, 522(a), Apr. 20, 1983, 97 Stat. 148; Pub. L. 99-514, 2, Oct. 22, 1986, 100 Stat. 2095, 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 compensations 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 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.
“(b) [Individuals 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.
“(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.
“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 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 General Accounting 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 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, 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, 301, June 30, 1975, 89 Stat. 243, as amended by Pub. L. 94-354, July 12, 1976, 90 Stat. 888; Pub. L. 99-514, 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.”

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Re: DEAR IAN SEBASTIN A.K.A. " Supreme Faggott Bitch "

Postby Virginia Dalisay » Sat Apr 17, 2021 4:08 am

Ayyy nakupo, ayan na nagflooding na din si Ian Sebastian. He gave Sophocles the dose of his own medicine. :-O :-O :-O =;))
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