S.Amdt. 1150

SA 1150. Mr. CARPER (for himself, Mr. Wyden, Mr. Durbin, Mr. Kelly,
Mr. Reed, and Mrs. Shaheen) submitted an amendment intended to be
proposed to amendment SA 891 proposed by Mr. Schumer (for himself, Mr.
Wyden, Mrs. Murray, Mr. Brown, Mr. Peters, Mr. Cardin, Ms. Cantwell,
Ms. Stabenow, Mr. Tester, Mr. Menendez, Mr. Schatz, Mr. Carper, Mr.
Leahy, and Mr. Sanders) to the bill H.R. 1319, to provide for
reconciliation pursuant to title II of S. Con. Res. 5; which was
ordered to lie on the table; as follows:

Strike subtitle A of title IX and insert the following:

Subtitle A--Crisis Support for Unemployed Workers

PART 1--EXTENSION OF CARES ACT UNEMPLOYMENT PROVISIONS

SEC. 9011. EXTENSION OF PANDEMIC UNEMPLOYMENT ASSISTANCE.

(a) In General.--Section 2102(c) of the CARES Act (15
U.S.C. 9021(c)) is amended--
(1) in paragraph (1)--
(A) by striking ``paragraphs (2) and (3)'' and inserting
``paragraph (2)''; and
(B) in subparagraph (A)(ii), by striking ``March 14, 2021''
and inserting ``October 4, 2021''; and
(2) by striking paragraph (3) and redesignating paragraph
(4) as paragraph (3).
(b) Increase in Number of Weeks.--Section 2102(c)(2) of
such Act (15 U.S.C. 9021(c)(2)) is amended--
(1) by striking ``50 weeks'' and inserting ``79 weeks'';
and
(2) by striking ``50-week period'' and inserting ``79-week
period''.
(c) Hold Harmless for Proper Administration.--In the case
of an individual who is eligible to receive pandemic
unemployment assistance under section 2102 of the CARES Act
(15 U.S.C. 9021) as of the day before the date of enactment
of this Act and on the date of enactment of this Act becomes
eligible for pandemic emergency unemployment compensation
under section 2107 of the CARES Act (15 U.S.C. 9025) by
reason of the amendments made by section 9016(b) of this
title, any payment of pandemic unemployment assistance under
such section 2102 made after the date of enactment of this
Act to such individual during an appropriate period of time,
as determined by the Secretary of Labor, that should have
been made under such section 2107 shall not be considered to
be an overpayment of assistance under such section 2102,
except that an individual may not receive payment for
assistance under section 2102 and a payment for assistance
under section 2107 for the same week of unemployment.
(d) Effective Date.--The amendments made by subsections (a)
and (b) shall apply as if included in the enactment of the
CARES Act (Public Law 116-136), except that no amount shall
be payable by virtue of such amendments with respect to any
week of unemployment ending on or before March 14, 2021.

SEC. 9012. EXTENSION OF EMERGENCY UNEMPLOYMENT RELIEF FOR
GOVERNMENTAL ENTITIES AND NONPROFIT
ORGANIZATIONS.

(a) In General.--Section 903(i)(1)(D) of the Social
Security Act (42 U.S.C. 1103(i)(1)(D)) is amended by striking
``March 14, 2021'' and inserting ``October 4, 2021''.
(b) Increase in Reimbursement Rate.--Section 903(i)(1)(B)
of such Act (42 U.S.C. 1103(i)(1)(B)) is amended--
(1) in the first sentence, by inserting ``and except as
otherwise provided in this subparagraph'' after ``as
determined by the Secretary of Labor''; and

[[Page S1325]]

(2) by inserting after the first sentence the following:
``With respect to the amounts of such compensation paid for
weeks of unemployment beginning after March 31, 2021, and
ending on or before October 4, 2021, the preceding sentence
shall be applied by substituting `75 percent' for `one-
half'.''.

SEC. 9013. EXTENSION OF FEDERAL PANDEMIC UNEMPLOYMENT
COMPENSATION.

(a) In General.--Section 2104(e)(2) of the CARES Act (15
U.S.C. 9023(e)(2)) is amended by striking ``March 14, 2021''
and inserting ``October 4, 2021''.
(b) Amount.--Section 2104(b)(3)(A)(ii) of such Act (15
U.S.C. 9023(b)(3)(A)(ii)) is amended by striking ``March 14,
2021'' and inserting ``October 4, 2021''.

SEC. 9014. EXTENSION OF FULL FEDERAL FUNDING OF THE FIRST
WEEK OF COMPENSABLE REGULAR UNEMPLOYMENT FOR
STATES WITH NO WAITING WEEK.

(a) In General.--Section 2105(e)(2) of the CARES Act (15
U.S.C. 9024(e)(2)) is amended by striking ``March 14, 2021''
and inserting ``October 4, 2021''.
(b) Full Reimbursement.--Paragraph (3) of section 2105(c)
of such Act (15 U.S.C. 9024(c)) is repealed and such section
shall be applied to weeks of unemployment to which an
agreement under section 2105 of such Act applies as if such
paragraph had not been enacted. In implementing the preceding
sentence, a State may, if necessary, reenter the agreement
with the Secretary under section 2105 of such Act, and
retroactively pay for the first week of regular compensation
without a waiting week consistent with State law (including a
waiver of State law) and receive full reimbursement for weeks
of unemployment that ended after December 31, 2020.

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 Code of 1986 to such
State law. Such modifications shall only apply through
October 4, 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.

SEC. 9016. EXTENSION OF PANDEMIC EMERGENCY UNEMPLOYMENT
COMPENSATION.

(a) In General.--Section 2107(g) of the CARES Act (15
U.S.C. 9025(g)) is amended to read as follows:
``(g) Applicability.--An agreement entered into under this
section shall apply to weeks of unemployment--
``(1) beginning after the date on which such agreement is
entered into; and
``(2) ending on or before October 4, 2021.''.
(b) Increase in Number of Weeks.--Section 2107(b)(2) of
such Act (15 U.S.C. 9025(b)(2)) is amended by striking ``24''
and inserting ``53''.
(c) Coordination of Pandemic Emergency Unemployment
Compensation With Extended Compensation.--Section
2107(a)(5)(B) of such Act (15 U.S.C. 9025(a)(5)(B)) is
amended by inserting ``or for the week that includes the date
of enactment of the American Rescue Plan Act of 2021 (without
regard to the amendments made by subsections (a) and (b) of
section 9016 of such Act)'' after ``2020)''.
(d) Special Rule for Extended Compensation.--Section
2107(a)(8) of such Act (15 U.S.C. 9025(a)(8)) is amended by
striking ``April 12, 2021'' and inserting ``October 4,
2021''.
(e) Effective Date.--The amendments made by this section
shall apply as if included in the enactment of the CARES Act
(Public Law 116-136), except that no amount shall be payable
by virtue of such amendments with respect to any week of
unemployment ending on or before March 14, 2021.

SEC. 9017. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME
COMPENSATION PAYMENTS IN STATES WITH PROGRAMS
IN LAW.

Section 2108(b)(2) of the CARES Act (15 U.S.C. 9026(b)(2))
is amended by striking ``March 14, 2021'' and inserting
``October 4, 2021''.

SEC. 9018. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME
COMPENSATION AGREEMENTS FOR STATES WITHOUT
PROGRAMS IN LAW.

Section 2109(d)(2) of the CARES Act (15 U.S.C. 9027(d)(2))
is amended by striking ``March 14, 2021'' and inserting
``October 4, 2021''.

PART 2--EXTENSION OF FFCRA UNEMPLOYMENT PROVISIONS

SEC. 9021. EXTENSION OF TEMPORARY ASSISTANCE FOR STATES WITH
ADVANCES.

Section 1202(b)(10)(A) of the Social Security Act (42
U.S.C. 1322(b)(10)(A)) is amended by striking ``March 14,
2021'' and inserting ``October 4, 2021''.

SEC. 9022. EXTENSION OF FULL FEDERAL FUNDING OF EXTENDED
UNEMPLOYMENT COMPENSATION.

(a) In General.--Section 4105 of the Families First
Coronavirus Response Act (26 U.S.C. 3304 note) is amended by
striking ``March 14, 2021'' each place it appears and
inserting ``October 4, 2021''.
(b) Effective Date.--The amendment made by subsection (a)
shall apply as if included in the enactment of the Families
First Coronavirus Response Act (Public Law 116-127).

PART 3--DEPARTMENT OF LABOR FUNDING FOR TIMELY, ACCURATE, AND EQUITABLE
PAYMENT

SEC. 9031. FUNDING FOR ADMINISTRATION.

In addition to amounts otherwise available, there is
appropriated to the Employment and Training Administration of
the Department of Labor for fiscal year 2021, out of any
money in the Treasury not otherwise appropriated, $8,000,000,
to remain available until expended, for necessary expenses to
carry out Federal activities relating to the administration
of unemployment compensation programs.

SEC. 9032. FUNDING FOR FRAUD PREVENTION, EQUITABLE ACCESS,
AND TIMELY PAYMENT TO ELIGIBLE WORKERS.

Subtitle A of title II of division A of the CARES Act
(Public Law 116-136) is amended by adding at the end the
following:

``SEC. 2118. FUNDING FOR FRAUD PREVENTION, EQUITABLE ACCESS,
AND TIMELY PAYMENT TO ELIGIBLE WORKERS.

``(a) In General.--In addition to amounts otherwise
available, there is appropriated to the Secretary of Labor
for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $2,000,000,000, to remain available
until expended, to detect and prevent fraud, promote
equitable access, and ensure the timely payment of benefits
with respect to unemployment compensation programs, including
programs extended under subtitle A of title IX of the
American Rescue Plan Act of 2021.
``(b) Use of Funds.--Amounts made available under
subsection (a) may be used--
``(1) for Federal administrative costs related to the
purposes described in subsection (a);
``(2) for systemwide infrastructure investment and
development related to such purposes; and
``(3) to make grants to States or territories administering
unemployment compensation programs described in subsection
(a) (including territories administering the Pandemic
Unemployment Assistance program under section 2102) for such
purposes, including the establishment of procedures or the
building of infrastructure to verify or validate identity,
implement Federal guidance regarding fraud detection and
prevention, and accelerate claims processing or process
claims backlogs due to the pandemic.
``(c) Restrictions on Grants to States and Territories.--As
a condition of receiving a grant under subsection (b)(3), the
Secretary may require that a State or territory receiving
such a grant shall--
``(1) use such program integrity tools as the Secretary may
specify; and
``(2) as directed by the Secretary, conduct user
accessibility testing on any new system developed by the
Secretary pursuant to subsection (b)(2).''.

PART IV--OTHER PROVISIONS

SEC. 9041. EXTENSION OF LIMITATION ON EXCESS BUSINESS LOSSES
OF NONCORPORATE TAXPAYERS.

(a) In General.--Section 461(l)(1) of the Internal Revenue
Code of 1986 is amended by striking ``January 1, 2026'' each
place it appears and inserting ``January 1, 2027''.
(b) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2025.

SEC. 9042. SUSPENSION OF TAX ON PORTION OF UNEMPLOYMENT
COMPENSATION.

(a) In General.--Section 85 of the Internal Revenue Code of
1986 is amended by adding at the end the following new
subsection:
``(c) Special Rule for 2020.--In the case of any taxable
year beginning in 2020, gross income shall not include so
much of the unemployment compensation received by an
individual as does not exceed $10,200.''.
(b) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2019.
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