S.Amdt. 2643

1. Rewrites section 2 through section 6

   Replaces

   Removes section 2 through section 6.

   Inserted: SEC. 2. EXTENSION AND MODIFICATION OF THE EMERGENCY UNEMPLOYMENT COMPENSATION PROGRAM.

   Inserted: (a) Extension.--Section 4007 of the Supplemental Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is amended--

   Inserted: (1) in subsection (a)(2), by striking "January 1, 2014" and inserting "January 1, 2015"; and

   Inserted: (2) by striking subsection (b) and inserting the following:

   Inserted: "(b) Payment of Amounts Remaining in Account.--

   Inserted: "(1) In general.--Subject to paragraph (2), in the case of an individual who has amounts remaining in an account established under section 4002 as of the last day of the last week (as determined in accordance with the applicable State law) ending on or before January 1, 2015, the following rules shall apply:

   Inserted: "(A) Taking into account any augmentation under subparagraph (B), emergency unemployment compensation shall continue to be payable to such individual under this title for any week beginning after such last day as long as the individual meets the eligibility requirements of this title.

   Inserted: "(B) Augmentation under subsection (c), (d), and (e) of section 4002 may occur after such date as long as the requirements for such augmentation are otherwise met.

   Inserted: "(2) Limit on compensation.--No compensation under this title shall be payable for any week beginning after October 3, 2015.".

   Inserted: (b) Modifications Relating to Weeks of Emergency Unemployment Compensation.--

   Inserted: (1) First tier.--Section 4002(b) of the Supplemental Appropriations Act, 2008 (26 U.S.C. 3304 note; Public Law 110-252) is amended--

   Inserted: (A) by striking paragraph (1) and inserting the following:

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   Inserted: "(1) In general.--The amount established in an account under subsection (a) shall be equal to--

   Inserted: "(A) for an account established after December 28, 2013, and before March 30, 2014, the lesser of--

   Inserted: "(i) 54 percent of the total amount of regular compensation (including dependents' allowances) payable to the individual during the individual's benefit year under such law; or

   Inserted: "(ii) 14 times the individual's average weekly benefit amount for the benefit year;

   Inserted: "(B) for an account established after March 29, 2014, and before June 29, 2014, the lesser of--

   Inserted: "(i) 43 percent of the total amount of regular compensation (including dependents' allowances) payable to the individual during the individual's benefit year under such law; or

   Inserted: "(ii) 11 times the individual's average weekly benefit amount for the benefit year;

   Inserted: "(C) for an account established after June 28, 2014, and before September 27, 2014, the lesser of--

   Inserted: "(i) 27 percent of the total amount of regular compensation (including dependents' allowances) payable to the individual during the individual's benefit year under such law; or

   Inserted: "(ii) 7 times the individual's average weekly benefit amount for the benefit year; or

   Inserted: "(D) for an account established after September 26, 2014, and before January 1, 2015, the lesser of--

   Inserted: "(i) 16 percent of the total amount of regular compensation (including dependents' allowances) payable to the individual during the individual's benefit year under such law; or

   Inserted: "(ii) 4 times the individual's average weekly benefit amount for the benefit year.";

   Inserted: (B) by striking paragraph (3); and

   Inserted: (C) by redesignating paragraph (3) as paragraph (2).

   Inserted: (2) Second tier.--Section 4002(c)(1) of the Supplemental Appropriations Act, 2008 (26 U.S.C. 3304 note; Public Law 110-252) is amended by striking subparagraphs (A) and (B) and inserting the following:

   Inserted: "(A) for an account established under subsection (a) after December 28, 2013, and before March 30, 2014, the lesser of--

   Inserted: "(i) 54 percent of the total amount of regular compensation (including dependents' allowances) payable to the individual during the individual's benefit year under such law; or

   Inserted: "(ii) 14 times the individual's average weekly benefit amount for the benefit year;

   Inserted: "(B) for an account established under subsection (a) after March 29, 2014, and before June 29, 2014, the lesser of--

   Inserted: "(i) 43 percent of the total amount of regular compensation (including dependents' allowances) payable to the individual during the individual's benefit year under such law; or

   Inserted: "(ii) 11 times the individual's average weekly benefit amount for the benefit year;

   Inserted: "(C) for an account established under subsection (a) after June 28, 2014, and before September 27, 2014, the lesser of--

   Inserted: "(i) 27 percent of the total amount of regular compensation (including dependents' allowances) payable to the individual during the individual's benefit year under such law; or

   Inserted: "(ii) 7 times the individual's average weekly benefit amount for the benefit year; or

   Inserted: "(D) for an account established under subsection (a) after September 26, 2014, and before January 1, 2015, the lesser of--

   Inserted: "(i) 16 percent of the total amount of regular compensation (including dependents' allowances) payable to the individual during the individual's benefit year under such law; or

   Inserted: "(ii) 4 times the individual's average weekly benefit amount for the benefit year.".

   Inserted: (3) Third tier.--Section 4002(d) of the Supplemental Appropriations Act, 2008 (26 U.S.C. 3304 note; Public Law 110-252) is amended--

   Inserted: (A) in paragraph (1), by striking subparagraphs (A) and (B) and inserting the following:

   Inserted: "(A) for an account established under subsection (a) after December 28, 2013, and before March 30, 2014, the lesser of--

   Inserted: "(i) 35 percent of the total amount of regular compensation (including dependents' allowances) payable to the individual during the individual's benefit year under such law; or

   Inserted: "(ii) 9 times the individual's average weekly benefit amount for the benefit year;

   Inserted: "(B) for an account established under subsection (a) after March 29, 2014, and before June 29, 2014, the lesser of--

   Inserted: "(i) 27 percent of the total amount of regular compensation (including dependents' allowances) payable to the individual during the individual's benefit year under such law; or

   Inserted: "(ii) 7 times the individual's average weekly benefit amount for the benefit year;

   Inserted: "(C) for an account established under subsection (a) after June 28, 2014, and before September 27, 2014, the lesser of--

   Inserted: "(i) 20 percent of the total amount of regular compensation (including dependents' allowances) payable to the individual during the individual's benefit year under such law; or

   Inserted: "(ii) 5 times the individual's average weekly benefit amount for the benefit year;

   Inserted: "(D) for an account established under subsection (a) after September 26, 2014, and before January 1, 2015, the lesser of--

   Inserted: "(i) 12 percent of the total amount of regular compensation (including dependents' allowances) payable to the individual during the individual's benefit year under such law; or

   Inserted: "(ii) 3 times the individual's average weekly benefit amount for the benefit year."; and

   Inserted: (B) by striking paragraph (5).

   Inserted: (4) Fourth tier.--Section 4002(e) of the Supplemental Appropriations Act, 2008 (26 U.S.C. 3304 note; Public Law 110-252) is amended--

   Inserted: (A) in paragraph (1), by striking subparagraphs (A) and (B) and inserting the following:

   Inserted: "(A) for an account established under subsection (a) after December 28, 2013, and before March 30, 2014, the lesser of--

   Inserted: "(i) 39 percent of the total amount of regular compensation (including dependents' allowances) payable to the individual during the individual's benefit year under such law; or

   Inserted: "(ii) 10 times the individual's average weekly benefit amount for the benefit year;

   Inserted: "(B) for an account established under subsection (a) after March 29, 2014, and before June 29, 2014, the lesser of--

   Inserted: "(i) 27 percent of the total amount of regular compensation (including dependents' allowances) payable to the individual during the individual's benefit year under such law; or

   Inserted: "(ii) 7 times the individual's average weekly benefit amount for the benefit year;

   Inserted: "(C) for an account established under subsection (a) after June 28, 2014, and before September 27, 2014, the lesser of--

   Inserted: "(i) 20 percent of the total amount of regular compensation (including dependents' allowances) payable to the individual during the individual's benefit year under such law; or

   Inserted: "(ii) 5 times the individual's average weekly benefit amount for the benefit year; or

   Inserted: "(D) for an account established after September 26, 2014, and before January 1, 2015, the lesser of--

   Inserted: "(i) 12 percent of the total amount of regular compensation (including dependents' allowances) payable to the individual during the individual's benefit year under such law; or

   Inserted: "(ii) 3 times the individual's average weekly benefit amount for the benefit year."; and

   Inserted: (B) by striking paragraph (5).

   Inserted: (c) Funding.--Section 4004(e)(1) of the Supplemental Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is amended--

   Inserted: (1) in subparagraph (I), by striking "and" at the end;

   Inserted: (2) in subparagraph (J), by inserting "and" at the end; and

   Inserted: (3) by inserting after subparagraph (J) the following:

   Inserted: "(K) the amendments made by subsections (a) and (b) of section 2 of the Emergency Unemployment Compensation Extension Act;".

   Inserted: (d) Effective Date.--The amendments made by this section shall apply to weeks of unemployment beginning on or after December 29, 2013.

   Inserted: SEC. 3. FLEXIBILITY FOR UNEMPLOYMENT PROGRAM AGREEMENTS.

   Inserted: (a) Flexibility.--

   Inserted: (1) In general.--Subsection (g) of section 4001 of the Supplemental Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) shall not apply with respect to a State that has enacted a law before December 1, 2013, that, upon taking effect, would violate such subsection.

   Inserted: (2) Effective date.--Paragraph (1) is effective with respect to weeks of unemployment beginning on or after December 29, 2013.

   Inserted: (b) Permitting a Subsequent Agreement.--Nothing in title IV of the Supplemental Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) shall preclude a State whose agreement under such title was terminated from entering into a subsequent agreement under such title on or after the date of the enactment of this Act if the State, taking into account the application of subsection (a), would otherwise meet the requirements for an agreement under such title.

   Inserted: SEC. 4. DISQUALIFICATION ON RECEIPT OF DISABILITY INSURANCE BENEFITS IN A MONTH FOR WHICH UNEMPLOYMENT COMPENSATION IS RECEIVED.

   Inserted: (a) In General.--Section 223(d)(4) of the Social Security Act (42 U.S.C. 423(d)(4)) is amended by adding at the end the following:

   Inserted: "(C)(i) If for any month an individual is entitled to unemployment compensation, such individual shall be deemed to have engaged in substantial gainful activity for such month.

   Inserted: "(ii) For purposes of clause (i), the term 'unemployment compensation' means--

   Inserted: "(I) 'regular compensation', 'extended compensation', and 'additional compensation' (as such terms are defined by section 205 of the Federal-State Extended Unemployment Compensation Act (26 U.S.C. 3304 note)); and

   Inserted: "(II) trade adjustment assistance under title II of the Trade Act of 1974 (19 U.S.C. 2251 et seq.).".

   Inserted: (b) Trial Work Period.--Section 222(c) of the Social Security Act (42 U.S.C. 422(c)) is amended by adding at the end the following:

   Inserted: "(6)(A) For purposes of this subsection, an individual shall be deemed to have rendered services in a month if the individual is entitled to unemployment compensation for such month.

   Inserted: "(B) For purposes of subparagraph (A), the term 'unemployment compensation' means--

   Inserted: "(i) 'regular compensation', 'extended compensation', and 'additional compensation' (as such terms are defined by section 205 of the Federal-State Extended Unemployment Compensation Act (26 U.S.C. 3304 note)); and

   Inserted: "(ii) trade adjustment assistance under title II of the Trade Act of 1974 (19 U.S.C. 2251 et seq.).".

   Inserted: (c) Data Matching.--The Commissioner of Social Security shall implement the amendments made by this section using appropriate electronic data.

   Inserted: (d) Effective Date.--The amendments made by this section shall apply with respect to months after December 2013.

   Inserted: SEC. 5. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM THE REFUNDABLE PORTION OF THE CHILD TAX CREDIT.

   Inserted: (a) In General.--Subsection (d) of section 24 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

   Inserted: "(5) Identification requirement with respect to taxpayer.--

   Inserted: "(A) In general.--Paragraph (1) shall not apply to any taxpayer for any taxable year unless the taxpayer includes the taxpayer's Social Security number on the return of tax for such taxable year.

   Inserted: "(B) Joint returns.--In the case of a joint return, the requirement of subparagraph (A) shall be treated as met if the Social Security number of either spouse is included on such return.".

   Inserted: (b) Omission Treated as Mathematical or Clerical Error.--Subparagraph (I) of section 6213(g)(2) of the Internal Revenue Code of 1986 is amended to read as follows:

   Inserted: "(I) an omission of a correct Social Security number required under section 24(d)(5) (relating to refundable portion of child tax credit), or a correct TIN under section 24(e) (relating to child tax credit), to be included on a return,".

   Inserted: (c) Conforming Amendment.--Subsection (e) of section 24 of the Internal Revenue Code of 1986 is amended by inserting "With Respect to Qualifying Children" after "Identification Requirement" in the heading thereof.

   Inserted: (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

   Inserted: SEC. 6. LIMITATION ON PAYMENT OF PORTION OF PREMIUM BY FEDERAL CROP INSURANCE CORPORATION.

   Inserted: Section 508(e) of the Federal Crop Insurance Act (7 U.S.C. 1508(e)) is amended by adding at the end the following:

   Inserted: "(8) Limitation.--

   Inserted: "(A) In general.--Notwithstanding any other provision of this title, the total amount of premium paid by the Corporation on behalf of a person or legal entity, directly or indirectly, with respect to all policies issued to the person or legal entity under this title for a crop year shall be limited to a maximum of $50,000.

   Inserted: "(B) Relationship to other law.--To the maximum extent practicable, the Corporation shall carry out this paragraph in accordance with sections 1001 through 1001F of the Food Security Act of 1985 (7 U.S.C. 1308 et seq.).".

   Original wording

   Strike sections 2 through 6 and insert the following:

Read automatically from the Congressional Record. Check the original before relying on it.

As printed