S.Amdt. 2647

SA 2647. Ms. AYOTTE submitted an amendment intended to be proposed to
amendment SA 2631 proposed by Mr. Reid (for Mr. Reed) to the bill S.
1845, to provide for the extension of certain unemployment benefits,
and for other purposes; which was ordered to lie on the table; as
follows:

Beginning on page 1, strike line 2 and all that follows
through the end, and insert the following:

SEC. 2. EXTENSION AND MODIFICATION OF EMERGENCY UNEMPLOYMENT
COMPENSATION PROGRAM.

(a) Extension.--Section 4007(a)(2) of the Supplemental
Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304
note) is amended by striking ``January 1, 2014'' and
inserting ``April 1, 2014''.
(b) Modifications Relating to Weeks of Emergency
Unemployment Compensation.--
(1) Number of weeks in first tier beginning after december
28, 2013.--Section 4002(b) of such Act is amended--
(A) by redesignating paragraph (3) as paragraph (4);
(B) in paragraph (2)--
(i) in the heading, by inserting ``, and weeks ending
before december 30, 2013'' after ``2012''; and
(ii) in the matter preceding subparagraph (A), by inserting
``, and before December 30, 2013'' after ``2012''; and
(C) by inserting after paragraph (2) the following:
``(3) Special rule relating to amounts established in an
account as of a week ending after december 29, 2013.--
Notwithstanding any provision of paragraph (1), in the case
of any account established as of a week ending after December
29, 2013--
``(A) paragraph (1)(A) shall be applied by substituting `24
percent' for `80 percent'; and
``(B) paragraph (1)(B) shall be applied by substituting `6
times' for `20 times'.''.
(2) Number of weeks in second tier beginning after december
28, 2013.--Section 4002(c) of such Act is amended by adding
at the end the following:
``(5) Special rule relating to amounts added to an account
as of a week ending after december 29, 2013.--Notwithstanding
any provision of paragraph (1), if augmentation under this
subsection occurs as of a week ending after December 29,
2013--
``(A) paragraph (1)(A) shall be applied by substituting `24
percent' for `54 percent'; and
``(B) paragraph (1)(B) shall be applied by substituting `6
times' for `14 times'.''.
(c) Funding.--Section 4004(e)(1) of the Supplemental
Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304
note) is amended--
(1) in subparagraph (I), by striking ``and'' at the end;

[[Page S297]]

(2) in subparagraph (J), by inserting ``and'' at the end;
and
(3) by inserting after subparagraph (J) the following:
``(K) the amendments made by subsections (a) and (b) of
section 2 of the Emergency Unemployment Compensation
Extension Act;''.
(d) Effective Date.--The amendments made by this section
shall take effect as if included in the enactment of the
American Taxpayer Relief Act of 2012 (Public Law 112-240).

SEC. 3. TEMPORARY EXTENSION OF EXTENDED BENEFIT PROVISIONS.

(a) In General.--Section 2005 of the Assistance for
Unemployed Workers and Struggling Families Act, as contained
in Public Law 111-5 (26 U.S.C. 3304 note), is amended--
(1) by striking ``December 31, 2013'' each place it appears
and inserting ``March 31, 2014''; and
(2) in subsection (c), by striking ``June 30, 2014'' and
inserting ``September 30, 2014''.
(b) Extension of Matching for States With No Waiting
Week.--Section 5 of the Unemployment Compensation Extension
Act of 2008 (Public Law 110-449; 26 U.S.C. 3304 note) is
amended by striking ``June 30, 2014'' and inserting
``September 30, 2014''.
(c) Extension of Modification of Indicators Under the
Extended Benefit Program.--Section 203 of the Federal-State
Extended Unemployment Compensation Act of 1970 (26 U.S.C.
3304 note) is amended--
(1) in subsection (d), by striking ``December 31, 2013''
and inserting ``March 31, 2014''; and
(2) in subsection (f)(2), by striking ``December 31, 2013''
and inserting ``March 31, 2014''.
(d) Effective Date.--The amendments made by this section
shall take effect as if included in the enactment of the
American Taxpayer Relief Act of 2012 (Public Law 112-240).

SEC. 4. EXTENSION OF FUNDING FOR REEMPLOYMENT SERVICES AND
REEMPLOYMENT AND ELIGIBILITY ASSESSMENT
ACTIVITIES.

(a) In General.--Section 4004(c)(2)(A) of the Supplemental
Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304
note) is amended by striking ``through fiscal year 2014'' and
inserting ``through the first quarter of fiscal year 2015''.
(b) Effective Date.--The amendments made by this section
shall take effect as if included in the enactment of the
American Taxpayer Relief Act of 2012 (Public Law 112-240).

SEC. 5. ADDITIONAL EXTENDED UNEMPLOYMENT BENEFITS UNDER THE
RAILROAD UNEMPLOYMENT INSURANCE ACT.

(a) Extension.--Section 2(c)(2)(D)(iii) of the Railroad
Unemployment Insurance Act (45 U.S.C. 352(c)(2)(D)(iii)) is
amended--
(1) by striking ``June 30, 2013'' and inserting ``September
30, 2013''; and
(2) by striking ``December 31, 2013'' and inserting ``March
31, 2014''.
(b) Clarification on Authority To Use Funds.--Funds
appropriated under either the first or second sentence of
clause (iv) of section 2(c)(2)(D) of the Railroad
Unemployment Insurance Act shall be available to cover the
cost of additional extended unemployment benefits provided
under such section 2(c)(2)(D) by reason of the amendments
made by subsection (a) as well as to cover the cost of such
benefits provided under such section 2(c)(2)(D), as in effect
on the day before the date of enactment of this Act.
(c) Funding for Administration.--Out of any funds in the
Treasury not otherwise appropriated, there are appropriated
to the Railroad Retirement Board $62,500 for administrative
expenses associated with the payment of additional extended
unemployment benefits provided under section 2(c)(2)(D) of
the Railroad Unemployment Insurance Act by reason of the
amendments made by subsection (a), to remain available until
expended.

SEC. 6. FLEXIBILITY FOR UNEMPLOYMENT PROGRAM AGREEMENTS.

(a) Flexibility.--
(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.
(2) Effective date.--Paragraph (1) is effective with
respect to weeks of unemployment beginning on or after
December 29, 2013.
(b) Permitting a Subsequent Agreement.--Nothing in such
title IV 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.

SEC. 7. REPEAL OF REDUCTIONS MADE BY BIPARTISAN BUDGET ACT OF
2013.

Section 403 of the Bipartisan Budget Act of 2013 (Public
Law 113-67) is repealed as of the date of the enactment of
such Act.

SEC. 8. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM THE
REFUNDABLE PORTION OF THE CHILD TAX CREDIT.

(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:
``(5) Identification requirement with respect to
taxpayer.--
``(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.
``(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.
``(C) Limitation.--Subparagraph (A) shall not apply to the
extent the tentative minimum tax (as defined in section
55(b)(1)(A)) exceeds the credit allowed under section 32.''.
(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:
``(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,''.
(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.
(d) Effective Date.--The amendments made by this subsection
shall apply to taxable years beginning after the date of the
enactment of this Act.
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