II
111th CONGRESS
1st Session
S. 1699
IN THE SENATE OF THE UNITED STATES
September 23, 2009
Mr. Reed (for himself, Mr. Kerry, Mr. Kohl, Mr. Durbin, Mr. Schumer, Mr. Lautenberg, Mr. Brown, Mr. Casey, Mr. Whitehouse, and Mr. Burris) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Supplemental Appropriations Act, 2008 to provide for the temporary availability of certain additional emergency unemployment compensation, and for other purposes.
Short title
This Act may be cited as the
Unemployment Compensation Extension
Act of 2009
.
Additional emergency unemployment compensation
In general
Section 4002 of the Supplemental Appropriations Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note) is amended by adding at the end the following:
Further additional emergency unemployment compensation
In general
If, at the time that
the amount added to an individual’s account under subsection (c)(1)
(hereinafter additional emergency unemployment compensation
) is
exhausted or at any time thereafter, such individual’s State is in an extended
benefit period (as determined under paragraph (2)), such account shall be
further augmented by an amount (hereinafter further additional emergency
unemployment compensation
) equal to the lesser of—
50 percent of the total amount of regular compensation (including dependents’ allowances) payable to the individual during the individual’s benefit year under the State law; or
13 times the individual’s average weekly benefit amount (as determined under subsection (b)(2)) for the benefit year.
Extended benefit period
For purposes of paragraph (1), a State shall be considered to be in an extended benefit period, as of any given time, if such a period would then be in effect for such State under the Federal-State Extended Unemployment Compensation Act of 1970 if—
section 203(d) of such Act—
were applied by
substituting 6
for 5
each place it appears;
and
did not include the requirement under paragraph (1)(A) thereof; or
section 203(f) of such Act were applied to such State—
regardless of whether or not the State had by law provided for its application;
by substituting
8.5
for 6.5
in paragraph (1)(A)(i) thereof;
and
as if it did not include the requirement under paragraph (1)(A)(ii) thereof.
Coordination rule
Notwithstanding an election under section 4001(e) by a State to provide for the payment of emergency unemployment compensation prior to extended compensation, such State may pay extended compensation to an otherwise eligible individual prior to any further additional emergency unemployment compensation, if such individual claimed extended compensation for at least 1 week of unemployment after the exhaustion of additional emergency unemployment compensation.
Limitation
The account of an individual may be augmented not more than once under this subsection.
.
Conforming amendment to non-Augmentation rule
Section 4007(b)(2) of the Supplemental Appropriations Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note) is amended—
by striking
then section 4002(c)
and inserting then subsections (c)
and (d) of section 4002
; and
by striking
paragraph (2) of such section)
and inserting paragraph
(2) of such subsection (c) or (d) (as the case may be))
.
Transfer of funds
Section 4004(e)(1) of the Supplemental Appropriations Act,
2008 (Public Law 110–252; 26 U.S.C. 3304 note) is amended by striking
Act;
and inserting Act and the
Unemployment Compensation Extension Act of
2009;
.
Effective date
The amendments made by this section shall apply as if included in the enactment of the Supplemental Appropriations Act, 2008, except that no amount shall be payable by virtue of such amendments with respect to any week of unemployment commencing before the date of the enactment of this Act.
0.2 Percent FUTA surtax
In general
Section 3301 of the Internal Revenue Code of 1986 (relating to rate of tax) is amended—
by striking
through 2009
in paragraph (1) and inserting through
2010
, and
by striking
calendar year 2010
in paragraph (2) and inserting
calendar year 2011
.
Effective Date
The amendments made by this section shall apply to wages paid after December 31, 2009.
Reporting of first day of earnings to directory of new hires
In general
Section 453A(b)(1)(A)
of the Social Security Act (42 U.S.C. 653a(b)(1)(A)) is amended by inserting
the date services for remuneration were first performed by the
employee,
after of the employee,
.
Reporting format and method
Section 453A(c) of the Social Security Act (42 U.S.C.
653a(c)) is amended by inserting , to the extent practicable,
after Each report required by subsection (b) shall
.
Effective date
In general
Subject to paragraph (2), the amendments made by this section shall take effect six months after the date of enactment of this Act.
Compliance transition period
If the Secretary of Health and Human Services determines that State legislation (other than legislation appropriating funds) is required in order for a State plan under part D of title IV of the Social Security Act to meet the additional requirements imposed by the amendment made by subsection (a), the plan shall not be regarded as failing to meet such requirements before the first day of the second calendar quarter beginning after the close of the first regular session of the State legislature that begins after the effective date of such amendment. If the State has a 2-year legislative session, each year of the session is deemed to be a separate regular session of the State legislature.
Collection in all States of unemployment compensation due to fraud
In general
Subsection (f) of section 6402 of the Internal Revenue Code of 1986 is amended by striking paragraph (3) and redesignating paragraphs (4) through (8) as paragraphs (3) through (7), respectively.
Effective date
The amendment made by this section shall apply to refunds payable on or after the date of the enactment of this Act.