II
111th CONGRESS
2d Session
S. 3706
IN THE SENATE OF THE UNITED STATES
August 4, 2010
Ms. Stabenow (for herself, Mr. Schumer, Mr. Casey, Mr. Levin, Mr. Brown of Ohio, Mr. Dodd, Mr. Durbin, Mr. Whitehouse, Mr. Reed, and Mr. Reid) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To extend unemployment insurance benefits and cut taxes for businesses to create hiring incentives, and for other purposes.
Short title
This Act may be cited as
the Americans Want to Work
Act
.
Adjustment to fourth-tier emergency unemployment compensation
Section 4002(e)(1) of the Supplemental
Appropriations Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note) is amended
by striking subsection (d)(1) (third-tier emergency unemployment
compensation)
and inserting subsection (f)(1) (fifth-tier
emergency unemployment compensation)
.
Fifth-tier emergency unemployment compensation
In general
Section 4002 of the Supplemental Appropriations Act, 2008, as amended by section 2, is further amended—
by redesignating subsections (f) and (g) as subsections (h) and (i), respectively; and
by inserting after subsection (e) the following new subsection:
Fifth-Tier emergency unemployment compensation
In general
If, at the time that
the amount added to an individual’s account under subsection (d)(1) (third-tier
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 fifth-tier emergency unemployment compensation
)
equal to the lesser of—
80 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
20 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 section 203(d) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) if such section did not include the requirement under paragraph (1)(A) thereof; or
such a period would then be in effect for such State under section 203(f) of such Act if—
such section 203(f) were applied to such State (regardless of whether the State by law had provided for such application); and
such section 203(f)—
were applied by
substituting 7.5
for 6.5
in paragraph (1)(A)(i)
thereof; and
did not include the requirement under paragraph (1)(A)(ii) thereof.
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
and (e)
and inserting , (e), and (f)
; and
by striking
or (e)
and inserting , (e), or (f)
.
Coordination
Section 4002(g) of the Supplemental Appropriations Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note), as redesignated by subsection (a)(1), is amended by adding at the end the following new paragraphs:
Further coordination with extended compensation
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 emergency unemployment compensation under subsection (f) (by reason of the amendments made by section 3(a) of the Americans Want to Work Act), if such individual claimed extended compensation for at least 1 week of unemployment after the exhaustion of emergency unemployment compensation under this part (as this part was in effect on the day before the date of the enactment of this subsection).
Coordination with tiers III, IV, and V
If a State determines that implementation of the fifth-tier of emergency unemployment compensation by reason of the amendments made by sections 2 and 3 of the Americans Want to Work Act would unduly delay the prompt payment of emergency unemployment compensation under this title by reason of the amendments made by such Act, such State may elect to pay fourth-tier emergency unemployment compensation prior to the payment of fifth-tier emergency unemployment compensation until such time as such State determines that fifth-tier emergency unemployment compensation may be paid without undue delay. For purposes of determining whether an account may be augmented for fifth-tier emergency unemployment compensation under subsection (f), if a State makes the election described in the previous sentence, such State shall treat the date of exhaustion of fourth-tier emergency unemployment compensation as the date of exhaustion of third-tier emergency unemployment compensation if the date of exhaustion of fourth-tier emergency unemployment compensation is later than the date of exhaustion of third-tier emergency unemployment compensation.
.
Funding
Section 4004(e)(1) of the Supplemental Appropriations Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note) is amended—
in subparagraph
(E), by striking and
at the end; and
by inserting after subparagraph (F) the following new subparagraph:
the amendments made by subsections (a), (b), and (c) of section 3 of the Americans Want to Work Act; and
.
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.
Extension of payroll tax forgiveness for hiring unemployed workers and business credit for the retention of certain newly hired individuals
Extension
Section 3111(d) of the Internal Revenue Code of 1986 is amended—
by striking
with respect to employment during the period beginning on the day after
the date of the enactment of this subsection and ending on December 31,
2010,
in paragraph (1) and inserting during the applicable
period with respect to employment
,
by striking
January 1, 2011
in paragraph (3) and inserting January 1,
2012
,
by redesignating paragraph (5) as paragraph (6) and by inserting after paragraph (4) the following new paragraph:
Applicable period
For purposes of paragraph (1), the applicable period is—
with respect to any qualified individual who begins employment after February 3, 2010, the period beginning after March 18, 2010, and ending on December 31, 2010, and
with respect to any qualified individual who begins employment after August 4, 2010, the period beginning on the day after the date of the enactment of this paragraph and ending on December 31, 2011.
, and
by inserting
and
2011
after 2010
in the heading thereof.
Railroad retirement taxes
Section 3221(c) of the Internal Revenue Code of 1986 is amended—
by striking
during the period beginning on the day after the date of the enactment
of this subsection and ending on December 31, 2010
in paragraph (1) and
inserting during the applicable period
,
by striking
January 1, 2011
in paragraph (3) and inserting January 1,
2012
,
by redesignating paragraph (5) as paragraph (6) and by inserting after paragraph (4) the following new paragraph:
Applicable period
For purposes of paragraph (1), the applicable period is—
with respect to any qualified individual who begins employment after February 3, 2010, the period beginning after March 18, 2010, and ending on December 31, 2010, and
with respect to any qualified individual who begins employment after August 4, 2010, the period beginning on the day after the date of the enactment of this paragraph and ending on December 31, 2011.
, and
by inserting
and
2011
after 2010
in the heading thereof.
Transfers to certain funds
Section 101 of the Hiring Incentives to Restore Employment Act is amended—
by inserting
and section 4(a) of the Americans Want
to Work Act
after subsection (a)
in
subsection (c), and
by inserting
and section 4(b) of the Americans Want
to Work Act
after paragraph (1)
in
subsection (d)(2).
Conforming amendment
The heading of section 102 of the Hiring Incentives to
Restore Employment Act is amended by inserting and 2011
after
2010
.
Treatment of temporary census workers
Sections 3111(d)(3) and 3121(c)(3) of the Internal Revenue Code of 1986 are each amended by adding at the end the following new flush sentence:
For purposes of subparagraph (B), employment by the Bureau of the Census as a temporary enumerator for the 2010 decennial census shall not be taken into account.
.
Effective date
The amendments made by this section shall take effect as if included in the amendments made by section 101 of the Hiring Incentives to Restore Employment Act.
Increase of business credit for the retention of certain newly hired individuals
In general
Section 102 of the Hiring Incentives to Restore Employment Act (Public Law 111–147) is amended by adding at the end the following new subsection:
Increased credit for certain long-Term unemployed workers
In general
In the case of a qualified long-term unemployed worker, the credit otherwise determined under subsection (a) (without regard to this subsection) with respect to such qualified long-term unemployed worker shall be increased by $1,000.
Qualified long-term unemployed worker
For purposes of this subsection, the term qualified long-term unemployed worker means any qualified individual (as defined in section 3111(d)(3) or section 3221(c)(3) of the Internal Revenue Code of 1986)—
who is a retained worker,
who certifies by signed affidavit, under penalties of perjury, that—
such individual has not been employed during the 693-day period ending on the date such individual begins the employment with respect to which the individual is a qualified individual, or
such individual has exhausted all unemployment insurance benefits under Federal or State law, if such benefits are exhausted in a period of less than 693 days, and
who begins employment with a qualified employer (as defined in section 3111(d)(2) or section 3221(c)(2) of the Internal Revenue Code of 1986) after the date of the enactment of this subsection and before January 1, 2012.
.
Effective date
The amendment made by this section shall apply to individuals beginning employment after the date of the enactment of this Act, in taxable years ending after such date.