American Recovery and Reinvestment Act of 2009
Statute Compilation
United States House of Representatives
Office of the Legislative Counsel
text/xml
EN
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American Recovery and Reinvestment Act of 2009
Assistance for Unemployed Workers and Struggling Families Act
9276
111
2009-02-17
American Recovery and Reinvestment Act of 2009
[Sections 101 and 102 of Title I of Division A and Titles II and III of division B of P.L. 111–5, Enacted February 17, 2009]
[As Amended Through P.L. 113–295, Enacted December 19, 2014]
[Currency: This publication is a compilation of the text of Public Law 111-5. It was last amended by the public law listed in the As Amended Through note above and below at the bottom of each page of the pdf version and reflects current law through the date of the enactment of the public law listed at https://www.govinfo.gov/app/collection/comps/]
[Note: While this publication does not represent an official version of any Federal statute, substantial efforts have been made to ensure the accuracy of its contents. The official version of Federal law is found in the United States Statutes at Large and in the United States Code. The legal effect to be given to the Statutes at Large and the United States Code is established by statute (1 U.S.C. 112, 204).]
DIVISION A—APPROPRIATIONS PROVISIONS
That the following sums are appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2009, and for other purposes, namely:
<num style="-uslm-dtd:enum" value="I">TITLE I—</num><heading style="-uslm-dtd:header">AGRICULTURE, RURAL DEVELOPMENT, FOOD AND DRUG ADMINISTRATION, AND RELATED AGENCIES </heading>
<elided style="-uslm-dtd:omitted-text">* * * * * * *</elided>
<section role="undesignated-level" style="-uslm-dtd:section" styleType="traditional">
<heading style="-uslm-dtd:header">GENERAL PROVISIONS—THIS TITLE</heading>
</section>
<section identifier="/us/sComp/111/5/dA/tI/s101" style="-uslm-dtd:section" styleType="traditional-inline">
<num style="-uslm-dtd:enum" value="101">Sec. 101. </num><heading style="-uslm-dtd:header">Temporary Increase in Benefits Under the Supplemental Nutrition Assistance Program.—<ref class="footnoteRef" idref="IDA23CE36E514C441AB26AC293D4FC71FD" style="-uslm-dtd:footnote-ref">1</ref> </heading><subsection class="inline" identifier="/us/sComp/111/5/dA/tI/s101/a" style="-uslm-dtd:subsection" styleType="OLC"><num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Maximum Benefit Increase.—</heading><footnote id="IDA23CE36E514C441AB26AC293D4FC71FD" style="-uslm-dtd:footnote"><sup style="-uslm-dtd:superscript">1</sup><p style="-uslm-dtd:para; margin-left:1em">The em dash following the period at the end of section heading has been editorially included.</p></footnote>
<paragraph identifier="/us/sComp/111/5/dA/tI/s101/a/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Beginning the first month that begins not less than 25 days after the date of enactment of this Act, the value of benefits determined under section 8(a) of the Food and Nutrition Act of 2008 and consolidated block grants for Puerto Rico and American Samoa determined under section 19(a) of such Act shall be calculated using 113.6 percent of the June 2008 value of the thrifty food plan as specified under section 3(o) of such Act, if the value of the benefits and block grants would be greater under that calculation than in the absence of this subsection.</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dA/tI/s101/a/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Termination.—</heading><content style="-uslm-dtd:text">The authority provided by this subsection shall terminate after October 31, 2013.</content>
</paragraph></subsection>
<subsection identifier="/us/sComp/111/5/dA/tI/s101/b" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Requirements for the Secretary.—</heading><chapeau style="-uslm-dtd:text">In carrying out this section, the Secretary shall—</chapeau>
<paragraph identifier="/us/sComp/111/5/dA/tI/s101/b/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">consider the benefit increases described in subsection (a) to be a “<quotedText style="-uslm-dtd:quote">mass change</quotedText>”;</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dA/tI/s101/b/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">require a simple process for States to notify households of the increase in benefits;</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dA/tI/s101/b/3" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">consider section 16(c)(3)(A) of the Food and Nutrition Act of 2008 (7 U.S.C. 2025(c)(3)(A)) to apply to any errors in the implementation of this section, without regard to the 120-day limit described in that section;</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dA/tI/s101/b/4" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">disregard the additional amount of benefits that a household receives as a result of this section in determining the amount of overissuances under section 13 of the Food and Nutrition Act of 2008 (7 U.S.C. 2022); and</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dA/tI/s101/b/5" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="5">(5) </num><content style="-uslm-dtd:text">set the tolerance level for excluding small errors for the purposes of section 16(c) of the Food and Nutrition Act of 2008 (7 U.S.C. 2025(c)) at $50 through September 30, 2009.</content>
</paragraph>
</subsection>
<subsection identifier="/us/sComp/111/5/dA/tI/s101/c" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Administrative Expenses.—</heading>
<paragraph identifier="/us/sComp/111/5/dA/tI/s101/c/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">For the costs of State administrative expenses associated with carrying out this section and administering the supplemental nutrition assistance program established under the Food and Nutrition Act of 2008 (7 U.S.C. 2011 et seq.), the Secretary shall make available $145,000,000 in fiscal year 2009 and $150,000,000 in fiscal year 2010, of which $4,500,000 is for necessary expenses of the Food and Nutrition Service for management and oversight of the program and for monitoring the integrity and evaluating the effects of the payments made under this section.</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dA/tI/s101/c/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Timing for fiscal year 2009.—</heading><content style="-uslm-dtd:text">Not later than 60 days after the date of enactment of this Act, the Secretary shall make available to States amounts for fiscal year 2009 under paragraph (1).</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dA/tI/s101/c/3" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Allocation of funds.—</heading><chapeau style="-uslm-dtd:text">Except as provided for management and oversight, funds described in paragraph (1) shall be made available as grants to State agencies for each fiscal year as follows:</chapeau>
<subparagraph identifier="/us/sComp/111/5/dA/tI/s101/c/3/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">75 percent of the amounts available for each fiscal year shall be allocated to States based on the share of each State of households that participate in the supplemental nutrition assistance program as reported to the Department of Agriculture for the most recent 12-month period for which data are available, adjusted by the Secretary (as of the date of enactment) for participation in disaster programs under section 5(h) of the Food and Nutrition Act of 2008 (7 U.S.C. 2014(h)); and</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dA/tI/s101/c/3/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">25 percent of the amounts available for each fiscal year shall be allocated to States based on the increase in the number of households that participate in the supplemental nutrition assistance program as reported to the Department of Agriculture over the most recent 12-month period for which data are available, adjusted by the Secretary (as of the date of enactment) for participation in disaster programs under section 5(h) of the Food and Nutrition Act of 2008 (7 U.S.C. 2014(h)).</content>
</subparagraph>
</paragraph>
</subsection>
<subsection identifier="/us/sComp/111/5/dA/tI/s101/d" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Food Distribution Program on Indian Reservations.—</heading><content style="-uslm-dtd:text">For the costs relating to facility improvements and equipment upgrades associated with the Food Distribution Program on Indian Reservations, as established under section 4(b) of the Food and Nutrition Act of 2008 (7 U.S.C. 2013(b)), the Secretary shall make available $5,000,000: <i style="-uslm-dtd:italic">Provided,</i> That administrative cost-sharing requirements are not applicable to funds provided in accordance with this provision.</content>
</subsection>
<subsection identifier="/us/sComp/111/5/dA/tI/s101/e" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="e">(e) </num><heading style="-uslm-dtd:header">Treatment of Jobless Workers.—</heading>
<paragraph identifier="/us/sComp/111/5/dA/tI/s101/e/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Remainder of fiscal year 2009 through fiscal year 2010.—</heading><content style="-uslm-dtd:text">Beginning with the first month that begins not less than 25 days after the date of enactment of this Act and for each subsequent month through September 30, 2010, eligibility for supplemental nutrition assistance program benefits shall not be limited under section 6(o)(2) of the Food and Nutrition Act of 2008 unless an individual does not comply with the requirements of a program offered by the State agency that meets the standards of subparagraphs (B) or (C) of that paragraph.</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dA/tI/s101/e/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Fiscal year 2011 and thereafter.—</heading><content style="-uslm-dtd:text">Beginning on October 1, 2010, for the purposes of section 6(o) of the Food and Nutrition Act of 2008 (7 U.S.C. 2015(o)), a State agency shall disregard any period during which an individual received benefits under the supplemental nutrition assistance program prior to October 1, 2010.</content>
</paragraph>
</subsection>
<subsection identifier="/us/sComp/111/5/dA/tI/s101/f" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="f">(f) </num><heading style="-uslm-dtd:header">Funding.—</heading><content style="-uslm-dtd:text">There are appropriated to the Secretary out of funds of the Treasury not otherwise appropriated such sums as are necessary to carry out this section.</content>
</subsection>
</section>
<section role="undesignated-level" style="-uslm-dtd:section" styleType="traditional">
<heading style="-uslm-dtd:header">DEPARTMENT OF AGRICULTURE</heading>
</section>
<section identifier="/us/sComp/111/5/dA/tI/s102" style="-uslm-dtd:section" styleType="traditional-inline">
<num style="-uslm-dtd:enum" value="102">Sec. 102. </num><heading style="-uslm-dtd:header">Agricultural Disaster Assistance Transition. </heading><chapeau style="-uslm-dtd:text">(a)<headingText style="-uslm-dtd:header-in-text"> Federal Crop Insurance Act.</headingText></chapeau>
<elided style="-uslm-dtd:omitted-text">* * * * * * *</elided>
<subsection identifier="/us/sComp/111/5/dA/tI/s102/d" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">2008 Aquaculture Assistance.—</heading>
<paragraph identifier="/us/sComp/111/5/dA/tI/s102/d/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this subsection:</chapeau>
<subparagraph identifier="/us/sComp/111/5/dA/tI/s102/d/1/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Eligible aquaculture producer.—</heading><chapeau style="-uslm-dtd:text">The term “<term style="-uslm-dtd:term">eligible aquaculture producer</term>” means an aquaculture producer that during the 2008 calendar year, as determined by the Secretary—</chapeau>
<clause identifier="/us/sComp/111/5/dA/tI/s102/d/1/A/i" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">produced an aquaculture species for which feed costs represented a substantial percentage of the input costs of the aquaculture operation; and</content>
</clause>
<clause identifier="/us/sComp/111/5/dA/tI/s102/d/1/A/ii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">experienced a substantial price increase of feed costs above the previous 5-year average.</content>
</clause>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dA/tI/s102/d/1/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Secretary.—</heading><content style="-uslm-dtd:text">The term “<term style="-uslm-dtd:term">Secretary</term>” means the Secretary of Agriculture.</content>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dA/tI/s102/d/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Grant program.—</heading>
<subparagraph identifier="/us/sComp/111/5/dA/tI/s102/d/2/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Of the funds of the Commodity Credit Corporation, the Secretary shall use not more than $50,000,000, to remain available until September 30, 2010, to carry out a program of grants to States to assist eligible aquaculture producers for losses associated with high feed input costs during the 2008 calendar year.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dA/tI/s102/d/2/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Notification.—</heading><content style="-uslm-dtd:text">Not later than 60 days after the date of enactment of this Act, the Secretary shall notify the State department of agriculture (or similar entity) in each State of the availability of funds to assist eligible aquaculture producers, including such terms as determined by the Secretary to be necessary for the equitable treatment of eligible aquaculture producers.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dA/tI/s102/d/2/C" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Provision of grants.—</heading>
<clause identifier="/us/sComp/111/5/dA/tI/s102/d/2/C/i" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The Secretary shall make grants to States under this subsection on a pro rata basis based on the amount of aquaculture feed used in each State during the 2007 calendar year, as determined by the Secretary.</content>
</clause>
<clause identifier="/us/sComp/111/5/dA/tI/s102/d/2/C/ii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><heading style="-uslm-dtd:header">Timing.—</heading><content style="-uslm-dtd:text">Not later than 120 days after the date of enactment of this Act, the Secretary shall make grants to States to provide assistance under this subsection.</content>
</clause>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dA/tI/s102/d/2/D" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">(D) </num><heading style="-uslm-dtd:header">Requirements.—</heading><chapeau style="-uslm-dtd:text">The Secretary shall make grants under this subsection only to States that demonstrate to the satisfaction of the Secretary that the State will—</chapeau>
<clause identifier="/us/sComp/111/5/dA/tI/s102/d/2/D/i" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">use grant funds to assist eligible aquaculture producers;</content>
</clause>
<clause identifier="/us/sComp/111/5/dA/tI/s102/d/2/D/ii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">provide assistance to eligible aquaculture producers not later than 60 days after the date on which the State receives grant funds; and</content>
</clause>
<clause identifier="/us/sComp/111/5/dA/tI/s102/d/2/D/iii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">(iii) </num><chapeau style="-uslm-dtd:text">not later than 30 days after the date on which the State provides assistance to eligible aquaculture producers, submit to the Secretary a report that describes—</chapeau>
<subclause identifier="/us/sComp/111/5/dA/tI/s102/d/2/D/iii/I" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">the manner in which the State provided assistance;</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dA/tI/s102/d/2/D/iii/II" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">the amounts of assistance provided per species of aquaculture; and</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dA/tI/s102/d/2/D/iii/III" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="III">(III) </num><content style="-uslm-dtd:text">the process by which the State determined the levels of assistance to eligible aquaculture producers.</content>
</subclause>
</clause>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dA/tI/s102/d/3" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Reduction in payments.—</heading><content style="-uslm-dtd:text">An eligible aquaculture producer that receives assistance under this subsection shall not be eligible to receive any other assistance under the supplemental agricultural disaster assistance program established under section 531 of the Federal Crop Insurance Act (7 U.S.C. 1531) and section 901 of the Trade Act of 1974 (19 U.S.C. 2497) for any losses in 2008 relating to the same species of aquaculture.</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dA/tI/s102/d/4" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Report to congress.—</heading><chapeau style="-uslm-dtd:text">Not later than 180 days after the date of enactment of this Act, the Secretary shall submit to the appropriate committees of Congress a report that—</chapeau>
<subparagraph identifier="/us/sComp/111/5/dA/tI/s102/d/4/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">describes in detail the manner in which this subsection has been carried out; and</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dA/tI/s102/d/4/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">includes the information reported to the Secretary under paragraph (2)(D)(iii).</content>
</subparagraph>
</paragraph>
</subsection>
</section>
DIVISION B—TAX, UNEMPLOYMENT, HEALTH, STATE FISCAL RELIEF, AND OTHER PROVISIONS
* * * * * * *
<num style="-uslm-dtd:enum" value="II">TITLE II—</num><heading style="-uslm-dtd:header">ASSISTANCE FOR UNEMPLOYED WORKERS AND STRUGGLING FAMILIES </heading>
<section identifier="/us/sComp/111/5/dB/tII/s2000" style="-uslm-dtd:section" styleType="OLC">
<num style="-uslm-dtd:enum" value="2000">SEC. 2000. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="/us/usc/t26/s1">26 U.S.C. 1 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">SHORT TITLE; TABLE OF CONTENTS OF TITLE. </heading>
<subsection identifier="/us/sComp/111/5/dB/tII/s2000/a" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Short Title.—</heading><content style="-uslm-dtd:text">This title may be cited as the “<shortTitle style="-uslm-dtd:quote"><inline style="-uslm-dtd:short-title">Assistance for Unemployed Workers and Struggling Families Act</inline></shortTitle>”.</content>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/s2000/b" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Table of Contents of Title.—</heading><content style="-uslm-dtd:text">The table of contents of this title is as follows:<toc style="-uslm-dtd:toc">
<groupItem>
<referenceItem class="centered" role="title" style="-uslm-dtd:toc-entry"><designator>TITLE II—</designator><label>ASSISTANCE FOR UNEMPLOYED WORKERS AND STRUGGLING FAMILIES</label></referenceItem>
<referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>Sec. 2000.</designator><label> Short title; table of contents of title.</label></referenceItem>
<referenceItem class="centered" role="subtitle" style="-uslm-dtd:toc-entry"><designator>Subtitle A—</designator><label>Unemployment Insurance</label></referenceItem>
<referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>Sec. 2001.</designator><label> Extension of emergency unemployment compensation program.</label></referenceItem>
<referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>Sec. 2002.</designator><label> Increase in unemployment compensation benefits.</label></referenceItem>
<referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>Sec. 2003.</designator><label> Special transfers for unemployment compensation modernization.</label></referenceItem>
<referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>Sec. 2004.</designator><label> Temporary assistance for states with advances.</label></referenceItem>
<referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>Sec. 2005.</designator><label> Full Federal funding of extended unemployment compensation for a limited period.</label></referenceItem>
<referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>Sec. 2006.</designator><label> Temporary increase in extended unemployment benefits under the Railroad Unemployment Insurance Act.</label></referenceItem>
<referenceItem class="centered" role="subtitle" style="-uslm-dtd:toc-entry"><designator>Subtitle B—</designator><label>Assistance for Vulnerable Individuals</label></referenceItem>
<referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>Sec. 2101.</designator><label> Emergency fund for TANF program.</label></referenceItem>
<referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>Sec. 2102.</designator><label> Extension of TANF supplemental grants.</label></referenceItem>
<referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>Sec. 2103.</designator><label> Clarification of authority of States to use TANF funds carried over from prior years to provide TANF benefits and services.</label></referenceItem>
<referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>Sec. 2104.</designator><label> Temporary resumption of prior child support law.</label></referenceItem>
<referenceItem class="centered" role="subtitle" style="-uslm-dtd:toc-entry"><designator>Subtitle C—</designator><label>Economic Recovery Payments to Certain Individuals</label></referenceItem>
<referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>Sec. 2201.</designator><label> Economic recovery payment to recipients of social security, supplemental security income, railroad retirement benefits, and veterans disability compensation or pension benefits.</label></referenceItem>
<referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>Sec. 2202.</designator><label> Special credit for certain government retirees.</label></referenceItem>
</groupItem></toc></content>
</subsection>
</section>
<subtitle identifier="/us/sComp/111/5/dB/tII/stA" style="-uslm-dtd:subtitle" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">Subtitle A—</num><heading style="-uslm-dtd:header">Unemployment Insurance </heading>
<section identifier="/us/sComp/111/5/dB/tII/stA/s2001" style="-uslm-dtd:section" styleType="OLC">
<num style="-uslm-dtd:enum" value="2001">SEC. 2001. </num><heading style="-uslm-dtd:header">EXTENSION OF EMERGENCY UNEMPLOYMENT COMPENSATION PROGRAM. </heading>
<subsection identifier="/us/sComp/111/5/dB/tII/stA/s2001/a" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">Section 4007 of the Supplemental Appropriations Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note), as amended by section 4 of the Unemployment Compensation Extension Act of 2008 (Public Law 110–449; 122 Stat. 5015), is amended—</chapeau>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2001/a/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">March 31, 2009</quotedText>” each place it appears and inserting “<quotedText style="-uslm-dtd:quote">December 31, 2009</quotedText>”;</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2001/a/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">in the heading for subsection (b)(2), by striking “<quotedText style="-uslm-dtd:quote"><headingText style="-uslm-dtd:header-in-text">march 31, 2009</headingText></quotedText>” and inserting “<quotedText style="-uslm-dtd:quote"><headingText style="-uslm-dtd:header-in-text">december 31, 2009</headingText></quotedText>”; and</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2001/a/3" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">in subsection (b)(3), by striking “<quotedText style="-uslm-dtd:quote">August 27, 2009</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">May 31, 2010</quotedText>”.</content>
</paragraph>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stA/s2001/b" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Financing Provisions.—</heading><content style="-uslm-dtd:text">Section 4004 of such Act is amended by adding at the end the following:<quotedContent style="-uslm-dtd:quoted-block">
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="e">“(e) </num><heading style="-uslm-dtd:header">Transfer of Funds.—</heading><chapeau style="-uslm-dtd:text">Notwithstanding any other provision of law, the Secretary of the Treasury shall transfer from the general fund of the Treasury (from funds not otherwise appropriated)—</chapeau>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">to the extended unemployment compensation account (as established by section 905 of the Social Security Act) such sums as the Secretary of Labor estimates to be necessary to make payments to States under this title by reason of the amendments made by section 2001(a) of the Assistance for Unemployed Workers and Struggling Families Act; and</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">to the employment security administration account (as established by section 901 of the Social Security Act) such sums as the Secretary of Labor estimates to be necessary for purposes of assisting States in meeting administrative costs by reason of the amendments referred to in paragraph (1).</content>
</paragraph><continuation role="subsection" style="-uslm-dtd:continuation-text">There are appropriated from the general fund of the Treasury, without fiscal year limitation, the sums referred to in the preceding sentence and such sums shall not be required to be repaid.”</continuation>
</subsection></quotedContent>.</content>
</subsection>
</section>
<section identifier="/us/sComp/111/5/dB/tII/stA/s2002" style="-uslm-dtd:section" styleType="OLC">
<num style="-uslm-dtd:enum" value="2002">SEC. 2002. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="/us/usc/t26/s3304">26 U.S.C. 3304 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">INCREASE IN UNEMPLOYMENT COMPENSATION BENEFITS. </heading>
<subsection identifier="/us/sComp/111/5/dB/tII/stA/s2002/a" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Federal-State Agreements.—</heading><content style="-uslm-dtd:text">Any State which desires to do so may enter into and participate in an agreement under this section with the Secretary of Labor (hereinafter in this section referred to as the “<quotedText style="-uslm-dtd:quote">Secretary</quotedText>”). Any State which is a party to an agreement under this section may, upon providing 30 days' written notice to the Secretary, terminate such agreement.</content>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stA/s2002/b" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Provisions of Agreement.—</heading>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/b/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Additional compensation.—</heading><content style="-uslm-dtd:text">Any agreement under this section shall provide that the State agency of the State will make payments of regular compensation to individuals in amounts and to the extent that they would be determined if the State law of the State were applied, with respect to any week for which the individual is (disregarding this section) otherwise entitled under the State law to receive regular compensation, as if such State law had been modified in a manner such that the amount of regular compensation (including dependents' allowances) payable for any week shall be equal to the amount determined under the State law (before the application of this paragraph) plus an additional $25.</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/b/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Allowable methods of payment.—</heading><chapeau style="-uslm-dtd:text">Any additional compensation provided for in accordance with paragraph (1) shall be payable either—</chapeau>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/b/2/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">as an amount which is paid at the same time and in the same manner as any regular compensation otherwise payable for the week involved; or</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/b/2/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">at the option of the State, by payments which are made separately from, but on the same weekly basis as, any regular compensation otherwise payable.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stA/s2002/c" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Nonreduction Rule.—</heading><chapeau style="-uslm-dtd:text">An agreement under this section shall not apply (or shall cease to apply) with respect to a State upon a determination by the Secretary that the method governing the computation of regular compensation under the State law of that State has been modified in a manner such that—</chapeau>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/c/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">the average weekly benefit amount of regular compensation which will be payable during the period of the agreement (determined disregarding any additional amounts attributable to the modification described in subsection (b)(1)) will be less than</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/c/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">the average weekly benefit amount of regular compensation which would otherwise have been payable during such period under the State law, as in effect on December 31, 2008.</content>
</paragraph>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stA/s2002/d" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Payments to States.—</heading>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/d/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/d/1/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Full reimbursement.—</heading><chapeau style="-uslm-dtd:text">There shall be paid to each State which has entered into an agreement under this section an amount equal to 100 percent of—</chapeau>
<clause identifier="/us/sComp/111/5/dB/tII/stA/s2002/d/1/A/i" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">the total amount of additional compensation (as described in subsection (b)(1)) paid to individuals by the State pursuant to such agreement; and</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tII/stA/s2002/d/1/A/ii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">any additional administrative expenses incurred by the State by reason of such agreement (as determined by the Secretary).</content>
</clause>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/d/1/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Terms of payments.—</heading><content style="-uslm-dtd:text">Sums payable to any State by reason of such State's having an agreement under this section shall be payable, either in advance or by way of reimbursement (as determined by the Secretary), in such amounts as the Secretary estimates the State will be entitled to receive under this section for each calendar month, reduced or increased, as the case may be, by any amount by which the Secretary finds that his estimates for any prior calendar month were greater or less than the amounts which should have been paid to the State. Such estimates may be made on the basis of such statistical, sampling, or other method as may be agreed upon by the Secretary and the State agency of the State involved.</content>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/d/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Certifications.—</heading><content style="-uslm-dtd:text">The Secretary shall from time to time certify to the Secretary of the Treasury for payment to each State the sums payable to such State under this section.</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/d/3" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><content style="-uslm-dtd:text">There are appropriated from the general fund of the Treasury, without fiscal year limitation, such sums as may be necessary for purposes of this subsection.</content>
</paragraph>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stA/s2002/e" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="e">(e) </num><heading style="-uslm-dtd:header">Applicability.—</heading>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/e/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">An agreement entered into under this section shall apply to weeks of unemployment—</chapeau>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/e/1/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">beginning after the date on which such agreement is entered into; and</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/e/1/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">ending on or before June 2, 2010.</content>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/e/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Transition rule for individuals remaining entitled to regular compensation as of june 2, 2010.—</heading><content style="-uslm-dtd:text">In the case of any individual who, as of the date specified in paragraph (1)(B), has not yet exhausted all rights to regular compensation under the State law of a State with respect to a benefit year that began before such date, additional compensation (as described in subsection (b)(1)) shall continue to be payable to such individual for any week beginning on or after such date for which the individual is otherwise eligible for regular compensation with respect to such benefit year.</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/e/3" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Termination.—</heading><content style="-uslm-dtd:text">Notwithstanding any other provision of this subsection, no additional compensation (as described in subsection (b)(1)) shall be payable for any week beginning after December 7, 2010.</content>
</paragraph>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stA/s2002/f" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="f">(f) </num><heading style="-uslm-dtd:header">Fraud and Overpayments.—</heading><content style="-uslm-dtd:text">The provisions of section 4005 of the Supplemental Appropriations Act, 2008 (Public Law 110–252; 122 Stat. 2356) shall apply with respect to additional compensation (as described in subsection (b)(1)) to the same extent and in the same manner as in the case of emergency unemployment compensation.</content>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stA/s2002/g" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="g">(g) </num><heading style="-uslm-dtd:header">Application to Other Unemployment Benefits.—</heading>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/g/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Each agreement under this section shall include provisions to provide that the purposes of the preceding provisions of this section shall be applied with respect to unemployment benefits described in subsection (i)(3) to the same extent and in the same manner as if those benefits were regular compensation.</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/g/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Eligibility and termination rules.—</heading><chapeau style="-uslm-dtd:text">Additional compensation (as described in subsection (b)(1))—</chapeau>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/g/2/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">shall not be payable, pursuant to this subsection, with respect to any unemployment benefits described in subsection (i)(3) for any week beginning on or after the date specified in subsection (e)(1)(B), except in the case of an individual who was eligible to receive additional compensation (as so described) in connection with any regular compensation or any unemployment benefits described in subsection (i)(3) for any period of unemployment ending before such date; and</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/g/2/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">shall in no event be payable for any week beginning after the date specified in subsection (e)(3).</content>
</subparagraph>
</paragraph>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stA/s2002/h" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="h">(h) </num><heading style="-uslm-dtd:header">Disregard of Additional Compensation for Purposes of Medicaid and SCHIP.—</heading><content style="-uslm-dtd:text">The monthly equivalent of any additional compensation paid under this section shall be disregarded in considering the amount of income of an individual for any purposes under title XIX and title XXI of the Social Security Act.</content>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stA/s2002/i" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section—</chapeau>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/i/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">the terms “<term style="-uslm-dtd:term">compensation</term>”, “<quotedText style="-uslm-dtd:quote">regular compensation</quotedText>”, “<quotedText style="-uslm-dtd:quote">benefit year</quotedText>”, “<quotedText style="-uslm-dtd:quote">State</quotedText>”, “<quotedText style="-uslm-dtd:quote">State agency</quotedText>”, “<quotedText style="-uslm-dtd:quote">State law</quotedText>”, and “<quotedText style="-uslm-dtd:quote">week</quotedText>” have the respective meanings given such terms under section 205 of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note);</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/i/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">the term “<term style="-uslm-dtd:term">emergency unemployment compensation</term>” means emergency unemployment compensation under title IV of the Supplemental Appropriations Act, 2008 (Public Law 110–252; 122 Stat. 2353); and</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/i/3" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><chapeau style="-uslm-dtd:text">any reference to unemployment benefits described in this paragraph shall be considered to refer to—</chapeau>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/i/3/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">extended compensation (as defined by section 205 of the Federal-State Extended Unemployment Compensation Act of 1970); and</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stA/s2002/i/3/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">unemployment compensation (as defined by section 85(b) of the Internal Revenue Code of 1986) provided under any program administered by a State under an agreement with the Secretary.</content>
</subparagraph>
</paragraph>
</subsection>
</section>
<section identifier="/us/sComp/111/5/dB/tII/stA/s2003" style="-uslm-dtd:section" styleType="OLC">
<num style="-uslm-dtd:enum" value="2003">SEC. 2003. </num><heading style="-uslm-dtd:header">SPECIAL TRANSFERS FOR UNEMPLOYMENT COMPENSATION MODERNIZATION. </heading>
<subsection identifier="/us/sComp/111/5/dB/tII/stA/s2003/a" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 903 of the Social Security Act (42 U.S.C. 1103) is amended by adding at the end the following:<quotedContent style="-uslm-dtd:quoted-block">
<subsection style="-uslm-dtd:subsection" styleType="traditional">
<num style="-uslm-dtd:enum" value="f">“(f) </num><heading style="-uslm-dtd:header">Special Transfers in Fiscal Years 2009, 2010, and 2011 for Modernization </heading><paragraph class="inline" style="-uslm-dtd:paragraph" styleType="OLC"><num style="-uslm-dtd:enum" value="1">(1)</num><subparagraph class="inline" style="-uslm-dtd:subparagraph" styleType="OLC"><num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">In addition to any other amounts, the Secretary of Labor shall provide for the making of unemployment compensation modernization incentive payments (hereinafter ‘<quotedText style="-uslm-dtd:quote">incentive payments</quotedText>’) to the accounts of the States in the Unemployment Trust Fund, by transfer from amounts reserved for that purpose in the Federal unemployment account, in accordance with succeeding provisions of this subsection.</content></subparagraph>
<subparagraph class="leftIndentDecrease2" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">The maximum incentive payment allowable under this subsection with respect to any State shall, as determined by the Secretary of Labor, be equal to the amount obtained by multiplying $7,000,000,000 by the same ratio as would apply under subsection (a)(2)(B) for purposes of determining such State's share of any excess amount (as described in subsection (a)(1)) that would have been subject to transfer to State accounts, as of October 1, 2008, under the provisions of subsection (a).</content>
</subparagraph>
<subparagraph class="leftIndentDecrease2" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><chapeau style="-uslm-dtd:text">Of the maximum incentive payment determined under subparagraph (B) with respect to a State—</chapeau>
<clause class="leftIndentDecrease2" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">one-third shall be transferred to the account of such State upon a certification under paragraph (4)(B) that the State law of such State meets the requirements of paragraph (2); and</content>
</clause>
<clause class="leftIndentDecrease2" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">the remainder shall be transferred to the account of such State upon a certification under paragraph (4)(B) that the State law of such State meets the requirements of paragraph (3).</content>
</clause>
</subparagraph></paragraph>
<paragraph class="leftIndentDecrease1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><chapeau style="-uslm-dtd:text">The State law of a State meets the requirements of this paragraph if such State law—</chapeau>
<subparagraph class="leftIndentDecrease1" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">uses a base period that includes the most recently completed calendar quarter before the start of the benefit year for purposes of determining eligibility for unemployment compensation; or</content>
</subparagraph>
<subparagraph class="leftIndentDecrease1" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">provides that, in the case of an individual who would not otherwise be eligible for unemployment compensation under the State law because of the use of a base period that does not include the most recently completed calendar quarter before the start of the benefit year, eligibility shall be determined using a base period that includes such calendar quarter.</content>
</subparagraph>
</paragraph>
<paragraph class="leftIndentDecrease1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">“(3) </num><chapeau style="-uslm-dtd:text">The State law of a State meets the requirements of this paragraph if such State law includes provisions to carry out at least 2 of the following subparagraphs:</chapeau>
<subparagraph class="leftIndentDecrease1" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">An individual shall not be denied regular unemployment compensation under any State law provisions relating to availability for work, active search for work, or refusal to accept work, solely because such individual is seeking only part-time work (as defined by the Secretary of Labor), except that the State law provisions carrying out this subparagraph may exclude an individual if a majority of the weeks of work in such individual's base period do not include part-time work (as so defined).</content>
</subparagraph>
<subparagraph class="leftIndentDecrease1" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><chapeau style="-uslm-dtd:text">An individual shall not be disqualified from regular unemployment compensation for separating from employment if that separation is for any compelling family reason. For purposes of this subparagraph, the term ‘<term style="-uslm-dtd:term">compelling family reason</term>’ means the following:</chapeau>
<clause class="leftIndentDecrease1" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">Domestic violence, verified by such reasonable and confidential documentation as the State law may require, which causes the individual reasonably to believe that such individual's continued employment would jeopardize the safety of the individual or of any member of the individual's immediate family (as defined by the Secretary of Labor).</content>
</clause>
<clause class="leftIndentDecrease1" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">The illness or disability of a member of the individual's immediate family (as those terms are defined by the Secretary of Labor).</content>
</clause>
<clause class="leftIndentDecrease1" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">“(iii) </num><chapeau style="-uslm-dtd:text">The need for the individual to accompany such individual's spouse—</chapeau>
<subclause class="leftIndentDecrease1" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">to a place from which it is impractical for such individual to commute; and</content>
</subclause>
<subclause class="leftIndentDecrease1" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">due to a change in location of the spouse's employment.</content>
</subclause>
</clause>
</subparagraph>
<subparagraph class="leftIndentDecrease1" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C)</num><clause class="inline" style="-uslm-dtd:clause" styleType="OLC"><num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">Weekly unemployment compensation is payable under this subparagraph to any individual who is unemployed (as determined under the State unemployment compensation law), has exhausted all rights to regular unemployment compensation under the State law, and is enrolled and making satisfactory progress in a State-approved training program or in a job training program authorized under the Workforce Investment Act of 1998, except that such compensation is not required to be paid to an individual who is receiving similar stipends or other training allowances for non-training costs.</content></clause>
<clause class="leftIndentDecrease2" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">Each State-approved training program or job training program referred to in clause (i) shall prepare individuals who have been separated from a declining occupation, or who have been involuntarily and indefinitely separated from employment as a result of a permanent reduction of operations at the individual's place of employment, for entry into a high-demand occupation.</content>
</clause>
<clause class="leftIndentDecrease2" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">“(iii) </num><chapeau style="-uslm-dtd:text">The amount of unemployment compensation payable under this subparagraph to an individual for a week of unemployment shall be equal to—</chapeau>
<subclause class="leftIndentDecrease2" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">the individual's average weekly benefit amount (including dependents' allowances) for the most recent benefit year, less</content>
</subclause>
<subclause class="leftIndentDecrease2" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">any deductible income, as determined under State law.</content>
</subclause><continuation role="clause" style="-uslm-dtd:continuation-text">The total amount of unemployment compensation payable under this subparagraph to any individual shall be equal to at least 26 times the individual's average weekly benefit amount (including dependents' allowances) for the most recent benefit year.</continuation>
</clause>
</subparagraph>
<subparagraph class="leftIndentDecrease1" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">“(D) </num><content style="-uslm-dtd:text">Dependents' allowances are provided, in the case of any individual who is entitled to receive regular unemployment compensation and who has any dependents (as defined by State law), in an amount equal to at least $15 per dependent per week, subject to any aggregate limitation on such allowances which the State law may establish (but which aggregate limitation on the total allowance for dependents paid to an individual may not be less than $50 for each week of unemployment or 50 percent of the individual's weekly benefit amount for the benefit year, whichever is less), except that a State law may provide for a reasonable reduction in the amount of any such allowance for a week of less than total unemployment.</content>
</subparagraph>
</paragraph>
<paragraph class="leftIndentDecrease1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">“(4)</num><subparagraph class="inline" style="-uslm-dtd:subparagraph" styleType="OLC"><num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">Any State seeking an incentive payment under this subsection shall submit an application therefor at such time, in such manner, and complete with such information as the Secretary of Labor may within 60 days after the date of the enactment of this subsection prescribe (whether by regulation or otherwise), including information relating to compliance with the requirements of paragraph (2) or (3), as well as how the State intends to use the incentive payment to improve or strengthen the State's unemployment compensation program. The Secretary of Labor shall, within 30 days after receiving a complete application, notify the State agency of the State of the Secretary's findings with respect to the requirements of paragraph (2) or (3) (or both).</content></subparagraph>
<subparagraph class="leftIndentDecrease2" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B)</num><clause class="inline" style="-uslm-dtd:clause" styleType="OLC"><num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">If the Secretary of Labor finds that the State law provisions (disregarding any State law provisions which are not then currently in effect as permanent law or which are subject to discontinuation) meet the requirements of paragraph (2) or (3), as the case may be, the Secretary of Labor shall thereupon make a certification to that effect to the Secretary of the Treasury, together with a certification as to the amount of the incentive payment to be transferred to the State account pursuant to that finding. The Secretary of the Treasury shall make the appropriate transfer within 7 days after receiving such certification.</content></clause>
<clause class="leftIndentDecrease3" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">For purposes of clause (i), State law provisions which are to take effect within 12 months after the date of their certification under this subparagraph shall be considered to be in effect as of the date of such certification.</content>
</clause>
</subparagraph>
<subparagraph class="leftIndentDecrease2" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C)</num><clause class="inline" style="-uslm-dtd:clause" styleType="OLC"><num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">No certification of compliance with the requirements of paragraph (2) or (3) may be made with respect to any State whose State law is not otherwise eligible for certification under section 303 or approvable under section 3304 of the Federal Unemployment Tax Act.</content></clause>
<clause class="leftIndentDecrease3" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">No certification of compliance with the requirements of paragraph (3) may be made with respect to any State whose State law is not in compliance with the requirements of paragraph (2).</content>
</clause>
<clause class="leftIndentDecrease3" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">No application under subparagraph (A) may be considered if submitted before the date of the enactment of this subsection or after the latest date necessary (as specified by the Secretary of Labor) to ensure that all incentive payments under this subsection are made before October 1, 2011.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="leftIndentDecrease1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="5">“(5)</num><subparagraph class="inline" style="-uslm-dtd:subparagraph" styleType="OLC"><num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">Except as provided in subparagraph (B), any amount transferred to the account of a State under this subsection may be used by such State only in the payment of cash benefits to individuals with respect to their unemployment (including for dependents' allowances and for unemployment compensation under paragraph (3)(C)), exclusive of expenses of administration.</content></subparagraph>
<subparagraph class="leftIndentDecrease2" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">A State may, subject to the same conditions as set forth in subsection (c)(2) (excluding subparagraph (B) thereof, and deeming the reference to ‘<quotedText style="-uslm-dtd:quote">subsections (a) and (b)</quotedText>’ in subparagraph (D) thereof to include this subsection), use any amount transferred to the account of such State under this subsection for the administration of its unemployment compensation law and public employment offices.</content>
</subparagraph>
</paragraph>
<paragraph class="leftIndentDecrease1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="6">“(6) </num><content style="-uslm-dtd:text">Out of any money in the Federal unemployment account not otherwise appropriated, the Secretary of the Treasury shall reserve $7,000,000,000 for incentive payments under this subsection. Any amount so reserved shall not be taken into account for purposes of any determination under section 902, 910, or 1203 of the amount in the Federal unemployment account as of any given time. Any amount so reserved for which the Secretary of the Treasury has not received a certification under paragraph (4)(B) by the deadline described in paragraph (4)(C)(iii) shall, upon the close of fiscal year 2011, become unrestricted as to use as part of the Federal unemployment account.</content>
</paragraph>
<paragraph class="leftIndentDecrease1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="7">“(7) </num><content style="-uslm-dtd:text">For purposes of this subsection, the terms ‘<term style="-uslm-dtd:term">benefit year</term>’, ‘<quotedText style="-uslm-dtd:quote">base period</quotedText>’, and ‘<quotedText style="-uslm-dtd:quote">week</quotedText>’ have the respective meanings given such terms under section 205 of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note).</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" styleType="traditional">
<num style="-uslm-dtd:enum" value="g">“(g) </num><heading style="-uslm-dtd:header">Special Transfer in Fiscal Year 2009 for Administration </heading><paragraph class="inline" style="-uslm-dtd:paragraph" styleType="OLC"><num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">In addition to any other amounts, the Secretary of the Treasury shall transfer from the employment security administration account to the account of each State in the Unemployment Trust Fund, within 30 days after the date of the enactment of this subsection, the amount determined with respect to such State under paragraph (2).</content></paragraph>
<paragraph class="leftIndentDecrease1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">The amount to be transferred under this subsection to a State account shall (as determined by the Secretary of Labor and certified by such Secretary to the Secretary of the Treasury) be equal to the amount obtained by multiplying $500,000,000 by the same ratio as determined under subsection (f)(1)(B) with respect to such State.</content>
</paragraph>
<paragraph class="leftIndentDecrease1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">“(3) </num><chapeau style="-uslm-dtd:text">Any amount transferred to the account of a State as a result of the enactment of this subsection may be used by the State agency of such State only in the payment of expenses incurred by it for—</chapeau>
<subparagraph class="leftIndentDecrease1" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">the administration of the provisions of its State law carrying out the purposes of subsection (f)(2) or any subparagraph of subsection (f)(3);</content>
</subparagraph>
<subparagraph class="leftIndentDecrease1" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">improved outreach to individuals who might be eligible for regular unemployment compensation by virtue of any provisions of the State law which are described in subparagraph (A);</content>
</subparagraph>
<subparagraph class="leftIndentDecrease1" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">the improvement of unemployment benefit and unemployment tax operations, including responding to increased demand for unemployment compensation; and</content>
</subparagraph>
<subparagraph class="leftIndentDecrease1" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">“(D) </num><content style="-uslm-dtd:text">staff-assisted reemployment services for unemployment compensation claimants.”</content>
</subparagraph>
</paragraph>
</subsection></quotedContent>.</content>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stA/s2003/b" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Regulations.—</heading><content style="-uslm-dtd:text">The Secretary of Labor may prescribe any regulations, operating instructions, or other guidance necessary to carry out the amendment made by subsection (a).</content>
</subsection>
</section>
<section identifier="/us/sComp/111/5/dB/tII/stA/s2004" style="-uslm-dtd:section" styleType="OLC">
<num style="-uslm-dtd:enum" value="2004">SEC. 2004. </num><heading style="-uslm-dtd:header">TEMPORARY ASSISTANCE FOR STATES WITH ADVANCES. </heading>
<content class="block" style="-uslm-dtd:text">Section 1202(b) of the Social Security Act (42 U.S.C. 1322(b)) is amended by adding at the end the following new paragraph:<quotedContent style="-uslm-dtd:quoted-block">
<paragraph class="leftIndentDecrease1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="10">“(10)</num><subparagraph class="inline" style="-uslm-dtd:subparagraph" styleType="OLC"><num style="-uslm-dtd:enum" value="A">(A) </num><chapeau style="-uslm-dtd:text">With respect to the period beginning on the date of enactment of this paragraph and ending on December 31, 2010—</chapeau>
<clause class="leftIndentDecrease2" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">any interest payment otherwise due from a State under this subsection during such period shall be deemed to have been made by the State; and</content>
</clause>
<clause class="leftIndentDecrease2" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">no interest shall accrue during such period on any advance or advances made under section 1201 to a State.</content>
</clause></subparagraph>
<subparagraph class="leftIndentDecrease2" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">The provisions of subparagraph (A) shall have no effect on the requirement for interest payments under this subsection after the period described in such subparagraph or on the accrual of interest under this subsection after such period.”</content>
</subparagraph>
</paragraph></quotedContent>.</content>
</section>
<section identifier="/us/sComp/111/5/dB/tII/stA/s2005" style="-uslm-dtd:section" styleType="OLC">
<num style="-uslm-dtd:enum" value="2005">SEC. 2005. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="/us/usc/t26/s3304">26 U.S.C. 3304 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">FULL FEDERAL FUNDING OF EXTENDED UNEMPLOYMENT COMPENSATION FOR A LIMITED PERIOD. </heading>
<subsection identifier="/us/sComp/111/5/dB/tII/stA/s2005/a" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">In the case of sharable extended compensation and sharable regular compensation paid for weeks of unemployment beginning after the date of the enactment of this section and before December 31, 2013, section 204(a)(1) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) shall be applied by substituting “<quotedText style="-uslm-dtd:quote">100 percent of</quotedText>” for “<quotedText style="-uslm-dtd:quote">one-half of</quotedText>”.</content>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stA/s2005/b" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Special Rule.—</heading><chapeau style="-uslm-dtd:text">At the option of a State, for any weeks of unemployment beginning after the date of the enactment of this section and before December 31, 2013, an individual's eligibility period (as described in section 203(c) of the Federal-State Extended Unemployment Compensation Act of 1970) shall, for purposes of any determination of eligibility for extended compensation under the State law of such State, be considered to include any week which begins—</chapeau>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2005/b/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">after the date as of which such individual exhausts all rights to emergency unemployment compensation; and</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2005/b/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">during an extended benefit period that began on or before the date described in paragraph (1).</content>
</paragraph>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stA/s2005/c" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Limited Extension.—</heading><content style="-uslm-dtd:text">In the case of an individual who receives extended compensation with respect to 1 or more weeks of unemployment beginning after the date of the enactment of this Act and before December 31, 2013, the provisions of subsections (a) and (b) shall, at the option of a State, be applied by substituting “<quotedText style="-uslm-dtd:quote">ending before June 30, 2014</quotedText>” for “<quotedText style="-uslm-dtd:quote">before December 31, 2013</quotedText>”.</content>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stA/s2005/d" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Extension of Temporary Federal Matching for the First Week of Extended Benefits for States With No Waiting Week.—</heading>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2005/d/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Section 5 of the Unemployment Compensation Extension Act of 2008 (Public Law 110–449) is amended by striking “<quotedText style="-uslm-dtd:quote">December 8, 2009</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">May 30, 2010</quotedText>”.</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2005/d/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Effective date.—</heading><content style="-uslm-dtd:text">The amendment made by paragraph (1) shall take effect as if included in the enactment of the Unemployment Compensation Extension Act of 2008 (Public Law 110–449).</content>
</paragraph>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stA/s2005/e" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="e">(e) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section—</chapeau>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2005/e/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">the terms “<term style="-uslm-dtd:term">sharable extended compensation</term>” and “<quotedText style="-uslm-dtd:quote">sharable regular compensation</quotedText>” have the respective meanings given such terms under section 204 of the Federal-State Extended Unemployment Compensation Act of 1970;</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2005/e/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">the terms “<term style="-uslm-dtd:term">extended compensation</term>”, “<quotedText style="-uslm-dtd:quote">State</quotedText>”, “<quotedText style="-uslm-dtd:quote">State law</quotedText>”, and “<quotedText style="-uslm-dtd:quote">week</quotedText>” have the respective meanings given such terms under section 205 of the Federal-State Extended Unemployment Compensation Act of 1970;</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2005/e/3" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">the term “<term style="-uslm-dtd:term">emergency unemployment compensation</term>” means benefits payable to individuals under title IV of the Supplemental Appropriations Act, 2008 with respect to their unemployment; and</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stA/s2005/e/4" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">the term “<term style="-uslm-dtd:term">extended benefit period</term>” means an extended benefit period as determined in accordance with applicable provisions of the Federal-State Extended Unemployment Compensation Act of 1970.</content>
</paragraph>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stA/s2005/f" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="f">(f) </num><heading style="-uslm-dtd:header">Regulations.—</heading><content style="-uslm-dtd:text">The Secretary of Labor may prescribe any operating instructions or regulations necessary to carry out this section.</content>
</subsection>
</section>
<section identifier="/us/sComp/111/5/dB/tII/stA/s2006" style="-uslm-dtd:section" styleType="OLC">
<num style="-uslm-dtd:enum" value="2006">SEC. 2006. </num><heading style="-uslm-dtd:header">TEMPORARY INCREASE IN EXTENDED UNEMPLOYMENT BENEFITS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT. </heading>
<subsection identifier="/us/sComp/111/5/dB/tII/stA/s2006/a" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 2(c)(2) of the Railroad Unemployment Insurance Act (45 U.S.C. 352(c)(2)) is amended by adding at the end the following:<quotedContent style="-uslm-dtd:quoted-block">
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">“(D) </num><heading style="-uslm-dtd:header">Temporary increase in extended unemployment benefits.—</heading>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">Employees with 10 or more years of service.—</heading><chapeau style="-uslm-dtd:text">Subject to clause (iii), in the case of an employee who has 10 or more years of service (as so defined), with respect to extended unemployment benefits—</chapeau>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">subparagraph (A) shall be applied by substituting ‘<quotedText style="-uslm-dtd:quote">130 days of unemployment</quotedText>’ for ‘<quotedText style="-uslm-dtd:quote">65 days of unemployment</quotedText>’; and</content>
</subclause>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">subparagraph (B) shall be applied by inserting ‘<quotedText style="-uslm-dtd:quote">(or, in the case of unemployment benefits, 13 consecutive 14-day periods)</quotedText>’ after ‘<quotedText style="-uslm-dtd:quote">7 consecutive 14-day periods</quotedText>’.</content>
</subclause>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Employees with less than 10 years of service.—</heading><content style="-uslm-dtd:text">Subject to clause (iii), in the case of an employee who has less than 10 years of service (as so defined), with respect to extended unemployment benefits, this paragraph shall apply to such an employee in the same manner as this paragraph would apply to an employee described in clause (i) if such clause had not been enacted.</content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">“(iii) </num><heading style="-uslm-dtd:header">Application.—</heading><content style="-uslm-dtd:text">The provisions of clauses (i) and (ii) shall apply to an employee who received normal benefits for days of unemployment under this Act during the period beginning July 1, 2008, and ending on June 30, 2009, except that no extended benefit period under this paragraph shall begin after December 31, 2009. Notwithstanding the preceding sentence, no benefits shall be payable under this subparagraph and clauses (i) and (ii) shall no longer be applicable upon the exhaustion of the funds appropriated under clause (iv) for payment of benefits under this subparagraph.</content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iv">“(iv) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><content style="-uslm-dtd:text">Out of any funds in the Treasury not otherwise appropriated, there are appropriated $20,000,000 to cover the cost of additional extended unemployment benefits provided under this subparagraph, to remain available until expended.”</content>
</clause>
</subparagraph></quotedContent>.</content>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stA/s2006/b" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Funding for Administration.—</heading><content style="-uslm-dtd:text">Out of any funds in the Treasury not otherwise appropriated, there are appropriated to the Railroad Retirement Board $80,000 to cover the administrative expenses associated with the payment of additional extended unemployment benefits under section 2(c)(2)(D) of the Railroad Unemployment Insurance Act, as added by subsection (a), to remain available until expended. In addition to funds appropriated by the preceding sentence, out of any funds in the Treasury not otherwise appropriated, there are appropriated to the Railroad Retirement Board $807,000 to cover the administrative expenses associated with the payment of additional extended unemployment benefits under section 2(c)(2)(D) of the Railroad Unemployment Insurance Act, to remain available until expended.</content>
</subsection>
</section>
</subtitle>
<subtitle identifier="/us/sComp/111/5/dB/tII/stB" style="-uslm-dtd:subtitle" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">Subtitle B—</num><heading style="-uslm-dtd:header">Assistance for Vulnerable Individuals </heading>
<section identifier="/us/sComp/111/5/dB/tII/stB/s2101" style="-uslm-dtd:section" styleType="OLC">
<num style="-uslm-dtd:enum" value="2101">SEC. 2101. </num><heading style="-uslm-dtd:header">EMERGENCY FUND FOR TANF PROGRAM. </heading>
<subsection identifier="/us/sComp/111/5/dB/tII/stB/s2101/a" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Temporary Fund.—</heading>
<paragraph identifier="/us/sComp/111/5/dB/tII/stB/s2101/a/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Section 403 of the Social Security Act (42 U.S.C. 603) is amended by adding at the end the following:<quotedContent style="-uslm-dtd:quoted-block">
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">“(c) </num><heading style="-uslm-dtd:header">Emergency Fund.—</heading>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Establishment.—</heading><content style="-uslm-dtd:text">There is established in the Treasury of the United States a fund which shall be known as the ‘<quotedText style="-uslm-dtd:quote">Emergency Contingency Fund for State Temporary Assistance for Needy Families Programs</quotedText>’ (in this subsection referred to as the ‘<quotedText style="-uslm-dtd:quote">Emergency Fund</quotedText>’).</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Deposits into fund.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Out of any money in the Treasury of the United States not otherwise appropriated, there are appropriated for fiscal year 2009, $5,000,000,000 for payment to the Emergency Fund.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Availability and use of funds.—</heading><content style="-uslm-dtd:text">The amounts appropriated to the Emergency Fund under subparagraph (A) shall remain available through fiscal year 2010 and shall be used to make grants to States in each of fiscal years 2009 and 2010 in accordance with the requirements of paragraph (3).</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Limitation.—</heading><content style="-uslm-dtd:text">In no case may the Secretary make a grant from the Emergency Fund for a fiscal year after fiscal year 2010.</content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Grants.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">Grant related to caseload increases.—</heading>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">For each calendar quarter in fiscal year 2009 or 2010, the Secretary shall make a grant from the Emergency Fund to each State that—</chapeau>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">requests a grant under this subparagraph for the quarter; and</content>
</subclause>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">meets the requirement of clause (ii) for the quarter.</content>
</subclause>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Caseload increase requirement.—</heading><content style="-uslm-dtd:text">A State meets the requirement of this clause for a quarter if the average monthly assistance caseload of the State for the quarter exceeds the average monthly assistance caseload of the State for the corresponding quarter in the emergency fund base year of the State.</content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">“(iii) </num><heading style="-uslm-dtd:header">Amount of grant.—</heading><content style="-uslm-dtd:text">Subject to paragraph (5), the amount of the grant to be made to a State under this subparagraph for a quarter shall be an amount equal to 80 percent of the amount (if any) by which the total expenditures of the State for basic assistance (as defined by the Secretary) in the quarter, whether under the State program funded under this part or as qualified State expenditures, exceeds the total expenditures of the State for such assistance for the corresponding quarter in the emergency fund base year of the State.</content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Grant related to increased expenditures for non-recurrent short term benefits.—</heading>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">For each calendar quarter in fiscal year 2009 or 2010, the Secretary shall make a grant from the Emergency Fund to each State that—</chapeau>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">requests a grant under this subparagraph for the quarter; and</content>
</subclause>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">meets the requirement of clause (ii) for the quarter.</content>
</subclause>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Non-recurrent short term expenditure requirement.—</heading><content style="-uslm-dtd:text">A State meets the requirement of this clause for a quarter if the total expenditures of the State for non-recurrent short term benefits in the quarter, whether under the State program funded under this part or as qualified State expenditures, exceeds the total expenditures of the State for non-recurrent short term benefits in the corresponding quarter in the emergency fund base year of the State.</content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">“(iii) </num><heading style="-uslm-dtd:header">Amount of grant.—</heading><content style="-uslm-dtd:text">Subject to paragraph (5), the amount of the grant to be made to a State under this subparagraph for a quarter shall be an amount equal to 80 percent of the excess described in clause (ii).</content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Grant related to increased expenditures for subsidized employment.—</heading>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">For each calendar quarter in fiscal year 2009 or 2010, the Secretary shall make a grant from the Emergency Fund to each State that—</chapeau>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">requests a grant under this subparagraph for the quarter; and</content>
</subclause>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">meets the requirement of clause (ii) for the quarter.</content>
</subclause>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Subsidized employment expenditure requirement.—</heading><content style="-uslm-dtd:text">A State meets the requirement of this clause for a quarter if the total expenditures of the State for subsidized employment in the quarter, whether under the State program funded under this part or as qualified State expenditures, exceeds the total such expenditures of the State in the corresponding quarter in the emergency fund base year of the State.</content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">“(iii) </num><heading style="-uslm-dtd:header">Amount of grant.—</heading><content style="-uslm-dtd:text">Subject to paragraph (5), the amount of the grant to be made to a State under this subparagraph for a quarter shall be an amount equal to 80 percent of the excess described in clause (ii).</content>
</clause>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Authority to make necessary adjustments to data and collect needed data.—</heading><content style="-uslm-dtd:text">In determining the size of the caseload of a State and the expenditures of a State for basic assistance, non-recurrent short-term benefits, and subsidized employment, during any period for which the State requests funds under this subsection, and during the emergency fund base year of the State, the Secretary may make appropriate adjustments to the data, on a State-by-State basis, to ensure that the data are comparable with respect to the groups of families served and the types of aid provided. The Secretary may develop a mechanism for collecting expenditure data, including procedures which allow States to make reasonable estimates, and may set deadlines for making revisions to the data.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="5">“(5) </num><heading style="-uslm-dtd:header">Limitation.—</heading><content style="-uslm-dtd:text">The total amount payable to a single State under subsection (b) and this subsection for fiscal years 2009 and 2010 combined shall not exceed 50 percent of the annual State family assistance grant.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="6">“(6) </num><heading style="-uslm-dtd:header">Limitations on use of funds.—</heading><content style="-uslm-dtd:text">A State to which an amount is paid under this subsection may use the amount only as authorized by section 404.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="7">“(7) </num><heading style="-uslm-dtd:header">Timing of implementation.—</heading><content style="-uslm-dtd:text">The Secretary shall implement this subsection as quickly as reasonably possible, pursuant to appropriate guidance to States.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="8">“(8) </num><heading style="-uslm-dtd:header">Application to indian tribes.—</heading><content style="-uslm-dtd:text">This subsection shall apply to an Indian tribe with an approved tribal family assistance plan under section 412 in the same manner as this subsection applies to a State.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="9">“(9) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this subsection:</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">Average monthly assistance caseload defined.—</heading><content style="-uslm-dtd:text">The term ‘<term style="-uslm-dtd:term">average monthly assistance caseload</term>’ means, with respect to a State and a quarter, the number of families receiving assistance during the quarter under the State program funded under this part or as qualified State expenditures, subject to adjustment under paragraph (4).</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Emergency fund base year.—</heading>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The term ‘<term style="-uslm-dtd:term">emergency fund base year</term>’ means, with respect to a State and a category described in clause (ii), whichever of fiscal year 2007 or 2008 is the fiscal year in which the amount described by the category with respect to the State is the lesser.</content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Categories described.—</heading><chapeau style="-uslm-dtd:text">The categories described in this clause are the following:</chapeau>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">The average monthly assistance caseload of the State.</content>
</subclause>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">The total expenditures of the State for non-recurrent short term benefits, whether under the State program funded under this part or as qualified State expenditures.</content>
</subclause>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="III">“(III) </num><content style="-uslm-dtd:text">The total expenditures of the State for subsidized employment, whether under the State program funded under this part or as qualified State expenditures.</content>
</subclause>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Qualified state expenditures.—</heading><content style="-uslm-dtd:text">The term ‘<term style="-uslm-dtd:term">qualified State expenditures</term>’ has the meaning given the term in section 409(a)(7).”</content>
</subparagraph>
</paragraph>
</subsection></quotedContent>.</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stB/s2101/a/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Repeal.—</heading><content style="-uslm-dtd:text">Effective October 1, 2010, subsection (c) of section 403 of the Social Security Act (42 U.S.C. 603) (as added by paragraph (1)) is repealed, except that paragraph (9) of such subsection shall remain in effect until October 1, 2011, but only with respect to section 407(b)(3)(A)(i) of such Act.</content>
</paragraph>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stB/s2101/b" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Temporary Modification of Caseload Reduction Credit.—</heading><content style="-uslm-dtd:text">Section 407(b)(3)(A)(i) of such Act (42 U.S.C. 607(b)(3)(A)(i)) is amended by inserting “<quotedText style="-uslm-dtd:quote">(or if the immediately preceding fiscal year is fiscal year 2008, 2009, or 2010, then, at State option, during the emergency fund base year of the State with respect to the average monthly assistance caseload of the State (within the meaning of section 403(c)(9)), except that, if a State elects such option for fiscal year 2008, the emergency fund base year of the State with respect to such caseload shall be fiscal year 2007))</quotedText>” before “<quotedText style="-uslm-dtd:quote">under the State</quotedText>”.</content>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stB/s2101/c" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Disregard From Limitation on Total Payments to Territories.—</heading><content style="-uslm-dtd:text">Section 1108(a)(2) of the Social Security Act (42 U.S.C. 1308(a)(2)) is amended by inserting “<quotedText style="-uslm-dtd:quote">403(c)(3),</quotedText>” after “<quotedText style="-uslm-dtd:quote">403(a)(5),</quotedText>”.</content>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stB/s2101/d" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Sunset of Other Temporary Provisions.—</heading>
<paragraph identifier="/us/sComp/111/5/dB/tII/stB/s2101/d/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Disregard from limitation on total payments to territories.—</heading><content style="-uslm-dtd:text">Effective October 1, 2010, section 1108(a)(2) of the Social Security Act (42 U.S.C. 1308(a)(2)) is amended by striking “<quotedText style="-uslm-dtd:quote">403(c)(3),</quotedText>” (as added by subsection (c)).</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stB/s2101/d/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Caseload reduction credit.—</heading><content style="-uslm-dtd:text">Effective October 1, 2011, section 407(b)(3)(A)(i) of such Act (42 U.S.C. 607(b)(3)(A)(i)) is amended by striking “<quotedText style="-uslm-dtd:quote">(or if the immediately preceding fiscal year is fiscal year 2008, 2009, or 2010, then, at State option, during the emergency fund base year of the State with respect to the average monthly assistance caseload of the State (within the meaning of section 403(c)(9)), except that, if a State elects such option for fiscal year 2008, the emergency fund base year of the State with respect to such caseload shall be fiscal year 2007))</quotedText>” (as added by subsection (b)).</content>
</paragraph>
</subsection>
</section>
<section identifier="/us/sComp/111/5/dB/tII/stB/s2102" style="-uslm-dtd:section" styleType="OLC">
<num style="-uslm-dtd:enum" value="2102">SEC. 2102. </num><heading style="-uslm-dtd:header">EXTENSION OF TANF SUPPLEMENTAL GRANTS. </heading>
<subsection identifier="/us/sComp/111/5/dB/tII/stB/s2102/a" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Extension Through Fiscal Year 2010.—</heading><content style="-uslm-dtd:text">Section 7101(a) of the Deficit Reduction Act of 2005 (Public Law 109–171; 120 Stat. 135), as amended by section 301(a) of the Medicare Improvements for Patients and Providers Act of 2008 (Public Law 110–275), is amended by striking “<quotedText style="-uslm-dtd:quote">fiscal year 2009</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">fiscal year 2010</quotedText>”.</content>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stB/s2102/b" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Conforming Amendment.—</heading><content style="-uslm-dtd:text">Section 403(a)(3)(H)(ii) of the Social Security Act (42 U.S.C. 603(a)(3)(H)(ii)) is amended to read as follows:<quotedContent style="-uslm-dtd:quoted-block">
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">subparagraph (G) shall be applied as if ‘<quotedText style="-uslm-dtd:quote">fiscal year 2010</quotedText>’ were substituted for ‘<quotedText style="-uslm-dtd:quote">fiscal year 2001</quotedText>’; and”</content>
</clause></quotedContent>.</content>
</subsection>
</section>
<section identifier="/us/sComp/111/5/dB/tII/stB/s2103" style="-uslm-dtd:section" styleType="OLC">
<num style="-uslm-dtd:enum" value="2103">SEC. 2103. </num><heading style="-uslm-dtd:header">CLARIFICATION OF AUTHORITY OF STATES TO USE TANF FUNDS CARRIED OVER FROM PRIOR YEARS TO PROVIDE TANF BENEFITS AND SERVICES. </heading>
<content class="block" style="-uslm-dtd:text">Section 404(e) of the Social Security Act (42 U.S.C. 604(e)) is amended to read as follows:<quotedContent style="-uslm-dtd:quoted-block">
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="e">“(e) </num><heading style="-uslm-dtd:header">Authority to Carry Over Certain Amounts for Benefits or Services or for Future Contingencies.—</heading><content style="-uslm-dtd:text">A State or tribe may use a grant made to the State or tribe under this part for any fiscal year to provide, without fiscal year limitation, any benefit or service that may be provided under the State or tribal program funded under this part.”</content>
</subsection></quotedContent>.</content>
</section>
<section identifier="/us/sComp/111/5/dB/tII/stB/s2104" style="-uslm-dtd:section" styleType="OLC">
<num style="-uslm-dtd:enum" value="2104">SEC. 2104. </num><heading style="-uslm-dtd:header">TEMPORARY RESUMPTION OF PRIOR CHILD SUPPORT LAW. </heading>
<content class="block" style="-uslm-dtd:text">During the period that begins on October 1, 2008, and ends on September 30, 2010, section 455(a)(1) of the Social Security Act (42 U.S.C. 655(a)(1)) shall be applied and administered as if the phrase “<quotedText style="-uslm-dtd:quote">from amounts paid to the State under section 458 or</quotedText>” does not appear in such section.</content>
</section>
</subtitle>
<subtitle identifier="/us/sComp/111/5/dB/tII/stC" style="-uslm-dtd:subtitle" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">Subtitle C—</num><heading style="-uslm-dtd:header">Economic Recovery Payments to Certain Individuals </heading>
<section identifier="/us/sComp/111/5/dB/tII/stC/s2201" style="-uslm-dtd:section" styleType="OLC">
<num style="-uslm-dtd:enum" value="2201">SEC. 2201. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="/us/usc/t26/s6428">26 U.S.C. 6428 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">ECONOMIC RECOVERY PAYMENT TO RECIPIENTS OF SOCIAL SECURITY, SUPPLEMENTAL SECURITY INCOME, RAILROAD RETIREMENT BENEFITS, AND VETERANS DISABILITY COMPENSATION OR PENSION BENEFITS. </heading>
<subsection identifier="/us/sComp/111/5/dB/tII/stC/s2201/a" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Authority to Make Payments.—</heading>
<paragraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Eligibility.—</heading>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Subject to paragraph (5)(B), the Secretary of the Treasury shall disburse a $250 payment to each individual who, for any month during the 3-month period ending with the month which ends prior to the month that includes the date of the enactment of this Act, is entitled to a benefit payment described in clause (i), (ii), or (iii) of subparagraph (B) or is eligible for a SSI cash benefit described in subparagraph (C).</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Benefit payment described.—</heading><chapeau style="-uslm-dtd:text">For purposes of subparagraph (A):</chapeau>
<clause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/i" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><heading style="-uslm-dtd:header">Title ii benefit.—</heading><chapeau style="-uslm-dtd:text">A benefit payment described in this clause is a monthly insurance benefit payable (without regard to sections 202(j)(1) and 223(b) of the Social Security Act (42 U.S.C. 402(j)(1), 423(b)) under—</chapeau>
<subclause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/i/I" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">section 202(a) of such Act (42 U.S.C. 402(a));</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/i/II" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">section 202(b) of such Act (42 U.S.C. 402(b));</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/i/III" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="III">(III) </num><content style="-uslm-dtd:text">section 202(c) of such Act (42 U.S.C. 402(c));</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/i/IV" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="IV">(IV) </num><content style="-uslm-dtd:text">section 202(d)(1)(B)(ii) of such Act (42 U.S.C. 402(d)(1)(B)(ii));</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/i/V" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="V">(V) </num><content style="-uslm-dtd:text">section 202(e) of such Act (42 U.S.C. 402(e));</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/i/VI" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="VI">(VI) </num><content style="-uslm-dtd:text">section 202(f) of such Act (42 U.S.C. 402(f));</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/i/VII" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="VII">(VII) </num><content style="-uslm-dtd:text">section 202(g) of such Act (42 U.S.C. 402(g));</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/i/VIII" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="VIII">(VIII) </num><content style="-uslm-dtd:text">section 202(h) of such Act (42 U.S.C. 402(h));</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/i/IX" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="IX">(IX) </num><content style="-uslm-dtd:text">section 223(a) of such Act (42 U.S.C. 423(a));</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/i/X" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="X">(X) </num><content style="-uslm-dtd:text">section 227 of such Act (42 U.S.C. 427); or</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/i/XI" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="XI">(XI) </num><content style="-uslm-dtd:text">section 228 of such Act (42 U.S.C. 428).</content>
</subclause>
</clause>
<clause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/ii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><heading style="-uslm-dtd:header">Railroad retirement benefit.—</heading><chapeau style="-uslm-dtd:text">A benefit payment described in this clause is a monthly annuity or pension payment payable (without regard to section 5(a)(ii) of the Railroad Retirement Act of 1974 (45 U.S.C. 231d(a)(ii))) under—</chapeau>
<subclause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/ii/I" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">section 2(a)(1) of such Act (45 U.S.C. 231a(a)(1));</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/ii/II" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">section 2(c) of such Act (45 U.S.C. 231a(c));</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/ii/III" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="III">(III) </num><content style="-uslm-dtd:text">section 2(d)(1)(i) of such Act (45 U.S.C. 231a(d)(1)(i));</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/ii/IV" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="IV">(IV) </num><content style="-uslm-dtd:text">section 2(d)(1)(ii) of such Act (45 U.S.C. 231a(d)(1)(ii));</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/ii/V" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="V">(V) </num><content style="-uslm-dtd:text">section 2(d)(1)(iii)(C) of such Act to an adult disabled child (45 U.S.C. 231a(d)(1)(iii)(C));</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/ii/VI" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="VI">(VI) </num><content style="-uslm-dtd:text">section 2(d)(1)(iv) of such Act (45 U.S.C. 231a(d)(1)(iv));</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/ii/VII" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="VII">(VII) </num><content style="-uslm-dtd:text">section 2(d)(1)(v) of such Act (45 U.S.C. 231a(d)(1)(v)); or</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/ii/VIII" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="VIII">(VIII) </num><content style="-uslm-dtd:text">section 7(b)(2) of such Act (45 U.S.C. 231f(b)(2)) with respect to any of the benefit payments described in clause (i) of this subparagraph.</content>
</subclause>
</clause>
<clause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/iii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">(iii) </num><heading style="-uslm-dtd:header">Veterans benefit.—</heading><chapeau style="-uslm-dtd:text">A benefit payment described in this clause is a compensation or pension payment payable under—</chapeau>
<subclause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/iii/I" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">section 1110, 1117, 1121, 1131, 1141, or 1151 of title 38, United States Code;</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/iii/II" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">section 1310, 1312, 1313, 1315, 1316, or 1318 of title 38, United States Code;</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/iii/III" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="III">(III) </num><content style="-uslm-dtd:text">section 1513, 1521, 1533, 1536, 1537, 1541, 1542, or 1562 of title 38, United States Code; or</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/B/iii/IV" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="IV">(IV) </num><content style="-uslm-dtd:text">section 1805, 1815, or 1821 of title 38, United States Code,</content>
</subclause><continuation role="clause" style="-uslm-dtd:continuation-text">to a veteran, surviving spouse, child, or parent as described in paragraph (2), (3), (4)(A)(ii), or (5) of section 101, title 38, United States Code, who received that benefit during any month within the 3 month period ending with the month which ends prior to the month that includes the date of the enactment of this Act.</continuation>
</clause>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/1/C" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Ssi cash benefit described.—</heading><content style="-uslm-dtd:text">A SSI cash benefit described in this subparagraph is a cash benefit payable under section 1611 (other than under subsection (e)(1)(B) of such section) or 1619(a) of the Social Security Act (42 U.S.C. 1382, 1382h).</content>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Requirement.—</heading><content style="-uslm-dtd:text">A payment shall be made under paragraph (1) only to individuals who reside in 1 of the 50 States, the District of Columbia, Puerto Rico, Guam, the United States Virgin Islands, American Samoa, or the Northern Mariana Islands. For purposes of the preceding sentence, the determination of the individual's residence shall be based on the current address of record under a program specified in paragraph (1).</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/3" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">No double payments.—</heading><content style="-uslm-dtd:text">An individual shall be paid only 1 payment under this section, regardless of whether the individual is entitled to, or eligible for, more than 1 benefit or cash payment described in paragraph (1).</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/4" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Limitation.—</heading><chapeau style="-uslm-dtd:text">A payment under this section shall not be made—</chapeau>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/4/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">in the case of an individual entitled to a benefit specified in paragraph (1)(B)(i) or paragraph (1)(B)(ii)(VIII) if, for the most recent month of such individual's entitlement in the 3-month period described in paragraph (1), such individual's benefit under such paragraph was not payable by reason of subsection (x) or (y) of section 202 the Social Security Act (42 U.S.C. 402) or section 1129A of such Act (42 U.S.C. 1320a-8a);</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/4/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">in the case of an individual entitled to a benefit specified in paragraph (1)(B)(iii) if, for the most recent month of such individual's entitlement in the 3 month period described in paragraph (1), such individual's benefit under such paragraph was not payable, or was reduced, by reason of section 1505, 5313, or 5313B of title 38, United States Code;</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/4/C" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">in the case of an individual entitled to a benefit specified in paragraph (1)(C) if, for such most recent month, such individual's benefit under such paragraph was not payable by reason of subsection (e)(1)(A) or (e)(4) of section 1611 (42 U.S.C. 1382) or section 1129A of such Act (42 U.S.C. 1320a-8a); or</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/4/D" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">(D) </num><content style="-uslm-dtd:text">in the case of any individual whose date of death occurs before the date on which the individual is certified under subsection (b) to receive a payment under this section.</content>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/5" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="5">(5) </num><heading style="-uslm-dtd:header">Timing and manner of payments.—</heading>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/5/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The Secretary of the Treasury shall commence disbursing payments under this section at the earliest practicable date but in no event later than 120 days after the date of enactment of this Act. The Secretary of the Treasury may disburse any payment electronically to an individual in such manner as if such payment was a benefit payment or cash benefit to such individual under the applicable program described in subparagraph (B) or (C) of paragraph (1).</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/a/5/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Deadline.—</heading><content style="-uslm-dtd:text">No payments shall be disbursed under this section after December 31, 2010, regardless of any determinations of entitlement to, or eligibility for, such payments made after such date.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stC/s2201/b" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Identification of Recipients.—</heading><content style="-uslm-dtd:text">The Commissioner of Social Security, the Railroad Retirement Board, and the Secretary of Veterans Affairs shall certify the individuals entitled to receive payments under this section and provide the Secretary of the Treasury with the information needed to disburse such payments. A certification of an individual shall be unaffected by any subsequent determination or redetermination of the individual's entitlement to, or eligibility for, a benefit specified in subparagraph (B) or (C) of subsection (a)(1).</content>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stC/s2201/c" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Treatment of Payments.—</heading>
<paragraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/c/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Payment to be disregarded for purposes of all federal and federally assisted programs.—</heading><content style="-uslm-dtd:text">A payment under subsection (a) shall not be regarded as income and shall not be regarded as a resource for the month of receipt and the following 9 months, for purposes of determining the eligibility of the recipient (or the recipient's spouse or family) for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds.</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/c/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Payment not considered income for purposes of taxation.—</heading><content style="-uslm-dtd:text">A payment under subsection (a) shall not be considered as gross income for purposes of the Internal Revenue Code of 1986.</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/c/3" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Payments protected from assignment.—</heading><content style="-uslm-dtd:text">The provisions of sections 207 and 1631(d)(1) of the Social Security Act (42 U.S.C. 407, 1383(d)(1)), section 14(a) of the Railroad Retirement Act of 1974 (45 U.S.C. 231m(a)), and section 5301 of title 38, United States Code, shall apply to any payment made under subsection (a) as if such payment was a benefit payment or cash benefit to such individual under the applicable program described in subparagraph (B) or (C) of subsection (a)(1).</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/c/4" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Payments subject to offset.—</heading><content style="-uslm-dtd:text">Notwithstanding paragraph (3), for purposes of section 3716 of title 31, United States Code, any payment made under this section shall not be considered a benefit payment or cash benefit made under the applicable program described in subparagraph (B) or (C) of subsection (a)(1) and all amounts paid shall be subject to offset to collect delinquent debts.</content>
</paragraph>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stC/s2201/d" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Payment to Representative Payees and Fiduciaries.—</heading>
<paragraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/d/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">In any case in which an individual who is entitled to a payment under subsection (a) and whose benefit payment or cash benefit described in paragraph (1) of that subsection is paid to a representative payee or fiduciary, the payment under subsection (a) shall be made to the individual's representative payee or fiduciary and the entire payment shall be used only for the benefit of the individual who is entitled to the payment.</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/d/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Applicability.—</heading>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/d/2/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Payment on the basis of a title ii or ssi benefit.—</heading><content style="-uslm-dtd:text">Section 1129(a)(3) of the Social Security Act (42 U.S.C. 1320a–8(a)(3)) shall apply to any payment made on the basis of an entitlement to a benefit specified in paragraph (1)(B)(i) or (1)(C) of subsection (a) in the same manner as such section applies to a payment under title II or XVI of such Act.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/d/2/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Payment on the basis of a railroad retirement benefit.—</heading><content style="-uslm-dtd:text">Section 13 of the Railroad Retirement Act (45 U.S.C. 231l) shall apply to any payment made on the basis of an entitlement to a benefit specified in paragraph (1)(B)(ii) of subsection (a) in the same manner as such section applies to a payment under such Act.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/d/2/C" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Payment on the basis of a veterans benefit.—</heading><content style="-uslm-dtd:text">Sections 5502, 6106, and 6108 of title 38, United States Code, shall apply to any payment made on the basis of an entitlement to a benefit specified in paragraph (1)(B)(iii) of subsection (a) in the same manner as those sections apply to a payment under that title.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stC/s2201/e" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="e">(e) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><chapeau style="-uslm-dtd:text">Out of any sums in the Treasury of the United States not otherwise appropriated, the following sums are appropriated for the period of fiscal years 2009 through 2011, to remain available until expended, to carry out this section:</chapeau>
<paragraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/e/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">For the Secretary of the Treasury, $131,000,000 for administrative costs incurred in carrying out this section, section 2202, section 36A of the Internal Revenue Code of 1986 (as added by this Act), and other provisions of this Act or the amendments made by this Act relating to the Internal Revenue Code of 1986.</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/e/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><chapeau style="-uslm-dtd:text">For the Commissioner of Social Security—</chapeau>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/e/2/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">such sums as may be necessary for payments to individuals certified by the Commissioner of Social Security as entitled to receive a payment under this section; and</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/e/2/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">$90,000,000 for the Social Security Administration's Limitation on Administrative Expenses for costs incurred in carrying out this section.</content>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/e/3" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><chapeau style="-uslm-dtd:text">For the Railroad Retirement Board—</chapeau>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/e/3/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">such sums as may be necessary for payments to individuals certified by the Railroad Retirement Board as entitled to receive a payment under this section; and</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/e/3/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">$1,400,000 to the Railroad Retirement Board's Limitation on Administration for administrative costs incurred in carrying out this section.</content>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stC/s2201/e/4" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">(4)</num><subparagraph class="inline" identifier="/us/sComp/111/5/dB/tII/stC/s2201/e/4/A" style="-uslm-dtd:subparagraph" styleType="OLC"><num style="-uslm-dtd:enum" value="A">(A) </num><chapeau style="-uslm-dtd:text">For the Secretary of Veterans Affairs—</chapeau>
<clause identifier="/us/sComp/111/5/dB/tII/stC/s2201/e/4/A/i" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">such sums as may be necessary for the Compensation and Pensions account, for payments to individuals certified by the Secretary of Veterans Affairs as entitled to receive a payment under this section; and</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tII/stC/s2201/e/4/A/ii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">$100,000 for the Information Systems Technology account and $7,100,000 for the General Operating Expenses account for administrative costs incurred in carrying out this section.</content>
</clause></subparagraph>
<subparagraph class="leftIndentDecrease1" identifier="/us/sComp/111/5/dB/tII/stC/s2201/e/4/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">The Department of Veterans Affairs Compensation and Pensions account shall hereinafter be available for payments authorized under subsection (a)(1)(A) to individuals entitled to a benefit payment described in subsection (a)(1)(B)(iii).</content>
</subparagraph>
</paragraph>
</subsection>
</section>
<section identifier="/us/sComp/111/5/dB/tII/stC/s2202" style="-uslm-dtd:section" styleType="OLC">
<num style="-uslm-dtd:enum" value="2202">SEC. 2202. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="/us/usc/t26/s6428">26 U.S.C. 6428 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">SPECIAL CREDIT FOR CERTAIN GOVERNMENT RETIREES. </heading>
<subsection identifier="/us/sComp/111/5/dB/tII/stC/s2202/a" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A of the Internal Revenue Code of 1986 for the first taxable year beginning in 2009 an amount equal $250 ($500 in the case of a joint return where both spouses are eligible individuals).</content>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stC/s2202/b" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Eligible Individual.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section—</chapeau>
<paragraph identifier="/us/sComp/111/5/dB/tII/stC/s2202/b/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The term “<term style="-uslm-dtd:term">eligible individual</term>” means any individual—</chapeau>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2202/b/1/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">who receives during the first taxable year beginning in 2009 any amount as a pension or annuity for service performed in the employ of the United States or any State, political subdivision of a State, or any instrumentality thereof, which is not considered employment for purposes of chapter 21 of the Internal Revenue Code of 1986, and</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2202/b/1/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">who does not receive a payment under section 2201 during such taxable year.</content>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stC/s2202/b/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Identification number requirement.—</heading><chapeau style="-uslm-dtd:text">Such term shall not include any individual who does not include on the return of tax for the taxable year—</chapeau>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2202/b/2/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">such individual's social security account number, and</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2202/b/2/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">in the case of a joint return, the social security account number of one of the taxpayers on such return.</content>
</subparagraph><continuation role="paragraph" style="-uslm-dtd:continuation-text">For purposes of the preceding sentence, the social security account number shall not include a TIN (as defined in section 7701(a)(41) of the Internal Revenue Code of 1986) issued by the Internal Revenue Service. Any omission of a correct social security account number required under this subparagraph shall be treated as a mathematical or clerical error for purposes of applying section 6213(g)(2) of such Code to such omission.</continuation>
</paragraph>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stC/s2202/c" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Treatment of Credit.—</heading>
<paragraph identifier="/us/sComp/111/5/dB/tII/stC/s2202/c/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Refundable credit.—</heading>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2202/c/1/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2202/c/1/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Appropriations.—</heading><content style="-uslm-dtd:text">For purposes of section 1324(b)(2) of title 31, United States Code, the credit allowed by subsection (a) shall be treated in the same manner a refund from the credit allowed under section 36A of the Internal Revenue Code of 1986 (as added by this Act).</content>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stC/s2202/c/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Deficiency rules.—</heading><content style="-uslm-dtd:text">For purposes of section 6211(b)(4)(A) of the Internal Revenue Code of 1986, the credit allowable by subsection (a) shall be treated in the same manner as the credit allowable under section 36A of the Internal Revenue Code of 1986 (as added by this Act).</content>
</paragraph>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stC/s2202/d" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Refunds Disregarded in the Administration of Federal Programs and Federally Assisted Programs.—</heading><content style="-uslm-dtd:text">Any credit or refund allowed or made to any individual by reason of this section shall not be taken into account as income and shall not be taken into account as resources for the month of receipt and the following 2 months, for purposes of determining the eligibility of such individual or any other individual for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds.</content>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tII/stC/s2202/e" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="e">(e) </num><heading style="-uslm-dtd:header">Treatment of Possessions.—</heading>
<paragraph identifier="/us/sComp/111/5/dB/tII/stC/s2202/e/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Payments to mirror code possessions.—</heading><content style="-uslm-dtd:text">The Secretary of the Treasury shall pay to each possession of the United States with a mirror code tax system amounts equal to the loss to that possession by reason of credits allowed under subsection (a) with respect to taxable years beginning in 2009. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession.</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stC/s2202/e/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Coordination with credit allowed against united states income taxes.—</heading><content style="-uslm-dtd:text">No credit shall be allowed against United States income taxes for any taxable year under this section to any person to whom a credit is allowed against taxes imposed by the possession by reason of the credit allowed under subsection (a) for such taxable year.</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tII/stC/s2202/e/3" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Definitions and special rules.—</heading>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2202/e/3/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Possession of the united states </heading><content style="-uslm-dtd:text">.—For purposes of this subsection, the term “<term style="-uslm-dtd:term">possession of the United States</term>” includes the Commonwealth of the Northern Mariana Islands.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2202/e/3/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Mirror code tax system.—</heading><content style="-uslm-dtd:text">For purposes of this subsection, the term “<term style="-uslm-dtd:term">mirror code tax system</term>” means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tII/stC/s2202/e/3/C" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Treatment of payments </heading><content style="-uslm-dtd:text">.—For purposes of section 1324(b)(2) of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from the credit allowed under section 36A of the Internal Revenue Code of 1986 (as added by this Act).</content>
</subparagraph>
</paragraph>
</subsection>
</section>
</subtitle>
<num style="-uslm-dtd:enum" value="III">TITLE III—</num><heading style="-uslm-dtd:header">PREMIUM ASSISTANCE FOR COBRA BENEFITS </heading>
<section identifier="/us/sComp/111/5/dB/tIII/s3000" style="-uslm-dtd:section" styleType="OLC">
<num style="-uslm-dtd:enum" value="3000">SEC. 3000. </num><heading style="-uslm-dtd:header">TABLE OF CONTENTS. </heading>
<content class="block" style="-uslm-dtd:text">The table of contents of this title is as follows:<toc style="-uslm-dtd:toc">
<groupItem>
<referenceItem class="centered" role="title" style="-uslm-dtd:toc-entry"><designator>TITLE III—</designator><label>PREMIUM ASSISTANCE FOR COBRA BENEFITS</label></referenceItem>
<referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>Sec. 3000.</designator><label> Table of contents.</label></referenceItem>
<referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>Sec. 3001.</designator><label> Premium assistance for COBRA benefits.</label></referenceItem>
</groupItem></toc></content>
</section>
<section identifier="/us/sComp/111/5/dB/tIII/s3001" style="-uslm-dtd:section" styleType="OLC">
<num style="-uslm-dtd:enum" value="3001">SEC. 3001. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="/us/usc/t26/s6432">26 U.S.C. 6432 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">PREMIUM ASSISTANCE FOR COBRA BENEFITS. </heading>
<subsection identifier="/us/sComp/111/5/dB/tIII/s3001/a" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Premium Assistance for COBRA Continuation Coverage for Individuals and Their Families.—</heading>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Provision of premium assistance.—</heading>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/1/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Reduction of premiums payable.—</heading><content style="-uslm-dtd:text">In the case of any premium for a period of coverage beginning on or after the date of the enactment of this Act for COBRA continuation coverage with respect to any assistance eligible individual, such individual shall be treated for purposes of any COBRA continuation provision as having paid the amount of such premium if such individual pays (or a person other than such individual's employer pays on behalf of such individual) 35 percent of the amount of such premium (as determined without regard to this subsection).</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/1/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Plan enrollment option.—</heading>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/1/B/i" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Notwithstanding the COBRA continuation provisions, an assistance eligible individual may, not later than 90 days after the date of notice of the plan enrollment option described in this subparagraph, elect to enroll in coverage under a plan offered by the employer involved, or the employee organization involved (including, for this purpose, a joint board of trustees of a multiemployer trust affiliated with one or more multiemployer plans), that is different than coverage under the plan in which such individual was enrolled at the time the qualifying event occurred, and such coverage shall be treated as COBRA continuation coverage for purposes of the applicable COBRA continuation coverage provision.</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/1/B/ii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><heading style="-uslm-dtd:header">Requirements.—</heading><chapeau style="-uslm-dtd:text">An assistance eligible individual may elect to enroll in different coverage as described in clause (i) only if—</chapeau>
<subclause identifier="/us/sComp/111/5/dB/tIII/s3001/a/1/B/ii/I" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">the employer involved has made a determination that such employer will permit assistance eligible individuals to enroll in different coverage as provided for this subparagraph;</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tIII/s3001/a/1/B/ii/II" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">the premium for such different coverage does not exceed the premium for coverage in which the individual was enrolled at the time the qualifying event occurred;</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tIII/s3001/a/1/B/ii/III" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="III">(III) </num><content style="-uslm-dtd:text">the different coverage in which the individual elects to enroll is coverage that is also offered to the active employees of the employer at the time at which such election is made; and</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tIII/s3001/a/1/B/ii/IV" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="IV">(IV) </num><chapeau style="-uslm-dtd:text">the different coverage is not—</chapeau>
<item identifier="/us/sComp/111/5/dB/tIII/s3001/a/1/B/ii/IV/aa" style="-uslm-dtd:item" styleType="OLC">
<num style="-uslm-dtd:enum" value="aa">(aa) </num><content style="-uslm-dtd:text">coverage that provides only dental, vision, counseling, or referral services (or a combination of such services);</content>
</item>
<item identifier="/us/sComp/111/5/dB/tIII/s3001/a/1/B/ii/IV/bb" style="-uslm-dtd:item" styleType="OLC">
<num style="-uslm-dtd:enum" value="bb">(bb) </num><content style="-uslm-dtd:text">a flexible spending arrangement (as defined in section 106(c)(2) of the Internal Revenue Code of 1986); or</content>
</item>
<item identifier="/us/sComp/111/5/dB/tIII/s3001/a/1/B/ii/IV/cc" style="-uslm-dtd:item" styleType="OLC">
<num style="-uslm-dtd:enum" value="cc">(cc) </num><content style="-uslm-dtd:text">coverage that provides coverage for services or treatments furnished in an on-site medical facility maintained by the employer and that consists primarily of first-aid services, prevention and wellness care, or similar care (or a combination of such care).</content>
</item>
</subclause>
</clause>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/1/C" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Premium reimbursement.—</heading><content style="-uslm-dtd:text">For provisions providing the balance of such premium, see section 6432 of the Internal Revenue Code of 1986, as added by paragraph (12).</content>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Limitation of period of premium assistance.—</heading>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/2/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">Paragraph (1)(A) shall not apply with respect to any assistance eligible individual for months of coverage beginning on or after the earlier of—</chapeau>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/2/A/i" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">the first date that such individual is eligible for coverage under any other group health plan (other than coverage consisting of only dental, vision, counseling, or referral services (or a combination thereof), coverage under a flexible spending arrangement (as defined in section 106(c)(2) of the Internal Revenue Code of 1986), or coverage of treatment that is furnished in an on-site medical facility maintained by the employer and that consists primarily of first-aid services, prevention and wellness care, or similar care (or a combination thereof)) or is eligible for benefits under title XVIII of the Social Security Act, or</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/2/A/ii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><chapeau style="-uslm-dtd:text">the earliest of—</chapeau>
<subclause identifier="/us/sComp/111/5/dB/tIII/s3001/a/2/A/ii/I" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">the date which is 15 months after the first day that paragraph (1)(A) applies with respect to such individual,</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tIII/s3001/a/2/A/ii/II" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">the date following the expiration of the maximum period of continuation coverage required under the applicable COBRA continuation coverage provision, or</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tIII/s3001/a/2/A/ii/III" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="III">(III) </num><content style="-uslm-dtd:text">the date following the expiration of the period of continuation coverage allowed under paragraph (4)(B)(ii).</content>
</subclause>
</clause>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/2/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Timing of eligibility for additional coverage.—</heading><content style="-uslm-dtd:text">For purposes of subparagraph (A)(i), an individual shall not be treated as eligible for coverage under a group health plan before the first date on which such individual could be covered under such plan.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/2/C" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Notification requirement.—</heading><content style="-uslm-dtd:text">An assistance eligible individual shall notify in writing the group health plan with respect to which paragraph (1)(A) applies if such paragraph ceases to apply by reason of subparagraph (A)(i). Such notice shall be provided to the group health plan in such time and manner as may be specified by the Secretary of Labor.</content>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/3" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Assistance eligible individual.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section, the term “<term style="-uslm-dtd:term">assistance eligible individual</term>” means any qualified beneficiary if—</chapeau>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/3/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">such qualified beneficiary is eligible for COBRA continuation coverage related to a qualifying event occurring during the period that begins with September 1, 2008, and ends with May 31, 2010,</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/3/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">such qualified beneficiary elects such coverage, and</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/3/C" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">the qualifying event with respect to the COBRA continuation coverage consists of the involuntary termination of the covered employee's employment and occurred during such periodor consists of a reduction of hours followed by such an involuntary termination of employment during such period (as described in paragraph (17)(C)).</content>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/4" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Extension of election period and effect on coverage.—</heading>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/4/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">For purposes of applying section 605(a) of the Employee Retirement Income Security Act of 1974, section 4980B(f)(5)(A) of the Internal Revenue Code of 1986, section 2205(a) of the Public Health Service Act, and section 8905a(c)(2) of title 5, United States Code, in the case of an individual who does not have an election of COBRA continuation coverage in effect on the date of the enactment of this Act but who would be an assistance eligible individual if such election were so in effect, such individual may elect the COBRA continuation coverage under the COBRA continuation coverage provisions containing such sections during the period beginning on the date of the enactment of this Act and ending 60 days after the date on which the notification required under paragraph (7)(C) is provided to such individual.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/4/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Commencement of coverage; no reach-back.—</heading><chapeau style="-uslm-dtd:text">Any COBRA continuation coverage elected by a qualified beneficiary during an extended election period under subparagraph (A)—</chapeau>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/4/B/i" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">shall commence with the first period of coverage beginning on or after the date of the enactment of this Act, and</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/4/B/ii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">shall not extend beyond the period of COBRA continuation coverage that would have been required under the applicable COBRA continuation coverage provision if the coverage had been elected as required under such provision.</content>
</clause>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/4/C" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Preexisting conditions.—</heading><chapeau style="-uslm-dtd:text">With respect to a qualified beneficiary who elects COBRA continuation coverage pursuant to subparagraph (A), the period—</chapeau>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/4/C/i" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">beginning on the date of the qualifying event, and</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/4/C/ii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">ending with the beginning of the period described in subparagraph (B)(i),</content>
</clause><continuation role="subparagraph" style="-uslm-dtd:continuation-text">shall be disregarded for purposes of determining the 63-day periods referred to in section 701(c)(2) of the Employee Retirement Income Security Act of 1974, section 9801(c)(2) of the Internal Revenue Code of 1986, and section 2701(c)(2) of the Public Health Service Act.</continuation>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/5" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="5">(5) </num><heading style="-uslm-dtd:header">Expedited review of denials of premium assistance.—</heading><content style="-uslm-dtd:text">In any case in which an individual requests treatment as an assistance eligible individual and is denied such treatment by the group health plan, the Secretary of Labor (or the Secretary of Health and Human Services in connection with COBRA continuation coverage which is provided other than pursuant to part 6 of subtitle B of title I of the Employee Retirement Income Security Act of 1974), in consultation with the Secretary of the Treasury, shall provide for expedited review of such denial. An individual shall be entitled to such review upon application to such Secretary in such form and manner as shall be provided by such Secretary. Such Secretary shall make a determination regarding such individual's eligibility within 15 business days after receipt of such individual's application for review under this paragraph. Either Secretary's determination upon review of the denial shall be de novo and shall be the final determination of such Secretary. A reviewing court shall grant deference to such Secretary's determination. The provisions of this paragraph, paragraphs (1) through (4), and paragraph (7) shall be treated as provisions of title I of the Employee Retirement Income Security Act of 1974 for purposes of part 5 of subtitle B of such title. In addition to civil actions that may be brought to enforce applicable provisions of such Act or other laws, the appropriate Secretary or an affected individual may bring a civil action to enforce such determinations and for appropriate relief. In addition, such Secretary may assess a penalty against a plan sponsor or health insurance issuer of not more than $110 per day for each failure to comply with such determination of such Secretary after 10 days after the date of the plan sponsor's or issuer's receipt of the determination.</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/6" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="6">(6) </num><heading style="-uslm-dtd:header">Disregard of subsidies for purposes of federal and state programs.—</heading><content style="-uslm-dtd:text">Notwithstanding any other provision of law, any premium reduction with respect to an assistance eligible individual under this subsection shall not be considered income or resources in determining eligibility for, or the amount of assistance or benefits provided under, any other public benefit provided under Federal law or the law of any State or political subdivision thereof.</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/7" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="7">(7) </num><heading style="-uslm-dtd:header">Notices to individuals.—</heading>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/7/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">General notice.—</heading>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/7/A/i" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">In the case of notices provided under section 606(a)(4) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1166(4)), section 4980B(f)(6)(D) of the Internal Revenue Code of 1986, section 2206(4) of the Public Health Service Act (42 U.S.C. 300bb-6(4)), or section 8905a(f)(2)(A) of title 5, United States Code, with respect to individuals who, during the period described in paragraph (3)(A), have a qualifying event relating to COBRA continuation coverage, the requirements of such sections shall not be treated as met unless such notices include an additional notification to the recipient of—</chapeau>
<subclause identifier="/us/sComp/111/5/dB/tIII/s3001/a/7/A/i/I" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">the availability of premium reduction with respect to such coverage under this subsection, and</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tIII/s3001/a/7/A/i/II" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">the option to enroll in different coverage if the employer permits assistance eligible individuals to elect enrollment in different coverage (as described in paragraph (1)(B)).</content>
</subclause>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/7/A/ii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><heading style="-uslm-dtd:header">Alternative notice.—</heading><content style="-uslm-dtd:text">In the case of COBRA continuation coverage to which the notice provision under such sections does not apply, the Secretary of Labor, in consultation with the Secretary of the Treasury and the Secretary of Health and Human Services, shall, in consultation with administrators of the group health plans (or other entities) that provide or administer the COBRA continuation coverage involved, provide rules requiring the provision of such notice.</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/7/A/iii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">(iii) </num><heading style="-uslm-dtd:header">Form.—</heading><content style="-uslm-dtd:text">The requirement of the additional notification under this subparagraph may be met by amendment of existing notice forms or by inclusion of a separate document with the notice otherwise required.</content>
</clause>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/7/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Specific requirements.—</heading><chapeau style="-uslm-dtd:text">Each additional notification under subparagraph (A) shall include—</chapeau>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/7/B/i" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">the forms necessary for establishing eligibility for premium reduction under this subsection,</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/7/B/ii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">the name, address, and telephone number necessary to contact the plan administrator and any other person maintaining relevant information in connection with such premium reduction,</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/7/B/iii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">(iii) </num><content style="-uslm-dtd:text">a description of the extended election period provided for in paragraph (4)(A),</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/7/B/iv" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iv">(iv) </num><content style="-uslm-dtd:text">a description of the obligation of the qualified beneficiary under paragraph (2)(C) to notify the plan providing continuation coverage of eligibility for subsequent coverage under another group health plan or eligibility for benefits under title XVIII of the Social Security Act and the penalty provided under section 6720C of the Internal Revenue Code of 1986 for failure to so notify the plan,</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/7/B/v" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="v">(v) </num><content style="-uslm-dtd:text">a description, displayed in a prominent manner, of the qualified beneficiary's right to a reduced premium and any conditions on entitlement to the reduced premium, and</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/7/B/vi" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="vi">(vi) </num><content style="-uslm-dtd:text">a description of the option of the qualified beneficiary to enroll in different coverage if the employer permits such beneficiary to elect to enroll in such different coverage under paragraph (1)(B).</content>
</clause>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/7/C" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Notice in connection with extended election periods.—</heading><content style="-uslm-dtd:text">In the case of any assistance eligible individual (or any individual described in paragraph (4)(A)) who became entitled to elect COBRA continuation coverage before the date of the enactment of this Act, the administrator of the group health plan (or other entity) involved shall provide (within 60 days after the date of enactment of this Act) for the additional notification required to be provided under subparagraph (A) and failure to provide such notice shall be treated as a failure to meet the notice requirements under the applicable COBRA continuation provision.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/7/D" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">(D) </num><heading style="-uslm-dtd:header">Model notices.—</heading><chapeau style="-uslm-dtd:text">Not later than 30 days after the date of enactment of this Act—</chapeau>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/7/D/i" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">the Secretary of the Labor, in consultation with the Secretary of the Treasury and the Secretary of Health and Human Services, shall prescribe models for the additional notification required under this paragraph (other than the additional notification described in clause (ii)), and</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/7/D/ii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">in the case of any additional notification provided pursuant to subparagraph (A) under section 8905a(f)(2)(A) of title 5, United States Code, the Office of Personnel Management shall prescribe a model for such additional notification.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/8" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="8">(8) </num><heading style="-uslm-dtd:header">Regulations.—</heading><content style="-uslm-dtd:text">The Secretary of the Treasury may prescribe such regulations or other guidance as may be necessary or appropriate to carry out the provisions of this subsection, including the prevention of fraud and abuse under this subsection, except that the Secretary of Labor and the Secretary of Health and Human Services may prescribe such regulations (including interim final regulations) or other guidance as may be necessary or appropriate to carry out the provisions of paragraphs (5), (7), and (9).</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/9" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="9">(9) </num><heading style="-uslm-dtd:header">Outreach.—</heading><content style="-uslm-dtd:text">The Secretary of Labor, in consultation with the Secretary of the Treasury and the Secretary of Health and Human Services, shall provide outreach consisting of public education and enrollment assistance relating to premium reduction provided under this subsection. Such outreach shall target employers, group health plan administrators, public assistance programs, States, insurers, and other entities as determined appropriate by such Secretaries. Such outreach shall include an initial focus on those individuals electing continuation coverage who are referred to in paragraph (7)(C). Information on such premium reduction, including enrollment, shall also be made available on websites of the Departments of Labor, Treasury, and Health and Human Services.</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/10" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="10">(10) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section—</chapeau>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/10/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Administrator.—</heading><content style="-uslm-dtd:text">The term “<term style="-uslm-dtd:term">administrator</term>” has the meaning given such term in section 3(16)(A) of the Employee Retirement Income Security Act of 1974.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/10/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">COBRA continuation coverage.—</heading><content style="-uslm-dtd:text">The term “<term style="-uslm-dtd:term">COBRA continuation coverage</term>” means continuation coverage provided pursuant to part 6 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 (other than under section 609), title XXII of the Public Health Service Act, section 4980B of the Internal Revenue Code of 1986 (other than subsection (f)(1) of such section insofar as it relates to pediatric vaccines), or section 8905a of title 5, United States Code, or under a State program that provides comparable continuation coverage. Such term does not include coverage under a health flexible spending arrangement under a cafeteria plan within the meaning of section 125 of the Internal Revenue Code of 1986.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/10/C" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">COBRA continuation provision.—</heading><content style="-uslm-dtd:text">The term “<term style="-uslm-dtd:term">COBRA continuation provision</term>” means the provisions of law described in subparagraph (B).</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/10/D" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">(D) </num><heading style="-uslm-dtd:header">Covered employee.—</heading><content style="-uslm-dtd:text">The term “<term style="-uslm-dtd:term">covered employee</term>” has the meaning given such term in section 607(2) of the Employee Retirement Income Security Act of 1974.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/10/E" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="E">(E) </num><heading style="-uslm-dtd:header">Qualified beneficiary.—</heading><content style="-uslm-dtd:text">The term “<term style="-uslm-dtd:term">qualified beneficiary</term>” has the meaning given such term in section 607(3) of the Employee Retirement Income Security Act of 1974.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/10/F" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="F">(F) </num><heading style="-uslm-dtd:header">Group health plan.—</heading><content style="-uslm-dtd:text">The term “<term style="-uslm-dtd:term">group health plan</term>” has the meaning given such term in section 607(1) of the Employee Retirement Income Security Act of 1974.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/10/G" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="G">(G) </num><heading style="-uslm-dtd:header">State.—</heading><content style="-uslm-dtd:text">The term “<term style="-uslm-dtd:term">State</term>” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/10/H" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="H">(H) </num><heading style="-uslm-dtd:header">Period of coverage.—</heading><content style="-uslm-dtd:text">Any reference in this subsection to a period of coverage shall be treated as a reference to a monthly or shorter period of coverage with respect to which premiums are charged with respect to such coverage.</content>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/11" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="11">(11) </num><heading style="-uslm-dtd:header">Reports.—</heading>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/11/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Interim report.—</heading><chapeau style="-uslm-dtd:text">The Secretary of the Treasury shall submit an interim report to the Committee on Education and Labor, the Committee on Ways and Means, and the Committee on Energy and Commerce of the House of Representatives and the Committee on Health, Education, Labor, and Pensions and the Committee on Finance of the Senate regarding the premium reduction provided under this subsection that includes—</chapeau>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/11/A/i" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">the number of individuals provided such assistance as of the date of the report; and</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/11/A/ii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">the total amount of expenditures incurred (with administrative expenditures noted separately) in connection with such assistance as of the date of the report.</content>
</clause>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/11/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Final report.—</heading><chapeau style="-uslm-dtd:text">As soon as practicable after the last period of COBRA continuation coverage for which premium reduction is provided under this section, the Secretary of the Treasury shall submit a final report to each Committee referred to in subparagraph (A) that includes—</chapeau>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/11/B/i" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">the number of individuals provided premium reduction under this section;</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/11/B/ii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">the average dollar amount (monthly and annually) of premium reductions provided to such individuals; and</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/11/B/iii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">(iii) </num><content style="-uslm-dtd:text">the total amount of expenditures incurred (with administrative expenditures noted separately) in connection with premium reduction under this section.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/12" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="12">(12) </num><heading style="-uslm-dtd:header">COBRA premium assistance.—</heading>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/12/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Subchapter B of chapter 65 of the Internal Revenue Code of 1986, as amended by this Act, is amended by adding at the end the following new section:<quotedContent style="-uslm-dtd:quoted-block">
<section style="-uslm-dtd:section" styleType="OLC">
<num style="-uslm-dtd:enum" value="6432">“SEC. 6432. </num><heading style="-uslm-dtd:header">COBRA PREMIUM ASSISTANCE. </heading>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">The person to whom premiums are payable under COBRA continuation coverage shall be reimbursed as provided in subsection (c) for the amount of premiums not paid by assistance eligible individuals by reason of section 3002(a) of the Health Insurance Assistance for the Unemployed Act of 2009.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Person Entitled to Reimbursement.—</heading><chapeau style="-uslm-dtd:text">For purposes of subsection (a), except as otherwise provided by the Secretary, the person to whom premiums are payable under COBRA continuation coverage shall be treated as being—</chapeau>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">in the case of any group health plan which is a multiemployer plan (as defined in section 3(37) of the Employee Retirement Income Security Act of 1974), the plan,</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><chapeau style="-uslm-dtd:text">in the case of any group health plan not described in paragraph (1)—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><chapeau style="-uslm-dtd:text">which is subject to the COBRA continuation provisions contained in—</chapeau>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">the Internal Revenue Code of 1986,</content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">the Employee Retirement Income Security Act of 1974,</content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">the Public Health Service Act, or</content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iv">“(iv) </num><content style="-uslm-dtd:text">title 5, United States Code, or</content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">under which some or all of the coverage is not provided by insurance,</content>
</subparagraph><continuation role="paragraph" style="-uslm-dtd:continuation-text">the employer maintaining the plan, and</continuation>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">“(3) </num><content style="-uslm-dtd:text">in the case of any group health plan not described in paragraph (1) or (2), the insurer providing the coverage under the group health plan.</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">“(c) </num><heading style="-uslm-dtd:header">Method of Reimbursement.—</heading><chapeau style="-uslm-dtd:text">Except as otherwise provided by the Secretary—</chapeau>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Treatment as payment of payroll taxes.—</heading><content style="-uslm-dtd:text">Each person entitled to reimbursement under subsection (a) (and filing a claim for such reimbursement at such time and in such manner as the Secretary may require) shall be treated for purposes of this title and section 1324(b)(2) of title 31, United States Code, as having paid to the Secretary, on the date that the assistance eligible individual's premium payment is received, payroll taxes in an amount equal to the portion of such reimbursement which relates to such premium. To the extent that the amount treated as paid under the preceding sentence exceeds the amount of such person's liability for such taxes, the Secretary shall credit or refund such excess in the same manner as if it were an overpayment of such taxes.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Overstatements.—</heading><content style="-uslm-dtd:text">Any overstatement of the reimbursement to which a person is entitled under this section (and any amount paid by the Secretary as a result of such overstatement) shall be treated as an underpayment of payroll taxes by such person and may be assessed and collected by the Secretary in the same manner as payroll taxes.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Reimbursement contingent on payment of remaining premium.—</heading><content style="-uslm-dtd:text">No reimbursement may be made under this section to a person with respect to any assistance eligible individual until after the reduced premium required under section 3002(a)(1)(A) of such Act with respect to such individual has been received.</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">“(d) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section—</chapeau>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Payroll taxes.—</heading><chapeau style="-uslm-dtd:text">The term ‘<term style="-uslm-dtd:term">payroll taxes</term>’ means—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">amounts required to be deducted and withheld for the payroll period under section 3402 (relating to wage withholding),</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">amounts required to be deducted for the payroll period under section 3102 (relating to FICA employee taxes), and</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">amounts of the taxes imposed for the payroll period under section 3111 (relating to FICA employer taxes).</content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Person.—</heading><content style="-uslm-dtd:text">The term ‘<term style="-uslm-dtd:term">person</term>’ includes any governmental entity.</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="e">“(e) </num><heading style="-uslm-dtd:header">Reporting.—</heading><chapeau style="-uslm-dtd:text">Each person entitled to reimbursement under subsection (a) for any period shall submit such reports (at such time and in such manner) as the Secretary may require, including—</chapeau>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">an attestation of involuntary termination of employment for each covered employee on the basis of whose termination entitlement to reimbursement is claimed under subsection (a),</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">a report of the amount of payroll taxes offset under subsection (a) for the reporting period and the estimated offsets of such taxes for the subsequent reporting period in connection with reimbursements under subsection (a), and</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">“(3) </num><content style="-uslm-dtd:text">a report containing the TINs of all covered employees, the amount of subsidy reimbursed with respect to each covered employee and qualified beneficiaries, and a designation with respect to each covered employee as to whether the subsidy reimbursement is for coverage of 1 individual or 2 or more individuals.</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="f">“(f) </num><heading style="-uslm-dtd:header">Regulations.—</heading><chapeau style="-uslm-dtd:text">The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out this section, including—</chapeau>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">the requirement to report information or the establishment of other methods for verifying the correct amounts of reimbursements under this section, and</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">the application of this section to group health plans that are multiemployer plans (as defined in section 3(37) of the Employee Retirement Income Security Act of 1974).”</content>
</paragraph>
</subsection>
</section></quotedContent>.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/12/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Social security trust funds held harmless.—</heading><content style="-uslm-dtd:text">In determining any amount transferred or appropriated to any fund under the Social Security Act, section 6432 of the Internal Revenue Code of 1986 shall not be taken into account.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/12/C" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Clerical amendment.—</heading><content style="-uslm-dtd:text">The table of sections for subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:<quotedContent style="-uslm-dtd:quoted-block">
<toc style="-uslm-dtd:toc">
<referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>“Sec. 6432.</designator><label> COBRA premium assistance.”</label></referenceItem>
</toc></quotedContent>.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/12/D" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">(D) </num><heading style="-uslm-dtd:header">Effective date.—</heading><content style="-uslm-dtd:text">The amendments made by this paragraph shall apply to premiums to which subsection (a)(1)(A) applies.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/12/E" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="E">(E) </num><heading style="-uslm-dtd:header">Special rule.—</heading>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/12/E/i" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">In the case of an assistance eligible individual who pays, with respect to the first period of COBRA continuation coverage to which subsection (a)(1)(A) applies or the immediately subsequent period, the full premium amount for such coverage, the person to whom such payment is payable shall—</chapeau>
<subclause identifier="/us/sComp/111/5/dB/tIII/s3001/a/12/E/i/I" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">make a reimbursement payment to such individual for the amount of such premium paid in excess of the amount required to be paid under subsection (a)(1)(A); or</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tIII/s3001/a/12/E/i/II" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">provide credit to the individual for such amount in a manner that reduces one or more subsequent premium payments that the individual is required to pay under such subsection for the coverage involved.</content>
</subclause>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/12/E/ii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><heading style="-uslm-dtd:header">Reimbursing employer.—</heading><content style="-uslm-dtd:text">A person to which clause (i) applies shall be reimbursed as provided for in section 6432 of the Internal Revenue Code of 1986 for any payment made, or credit provided, to the employee under such clause.</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/12/E/iii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">(iii) </num><heading style="-uslm-dtd:header">Payment or credits.—</heading><content style="-uslm-dtd:text">Unless it is reasonable to believe that the credit for the excess payment in clause (i)(II) will be used by the assistance eligible individual within 180 days of the date on which the person receives from the individual the payment of the full premium amount, a person to which clause (i) applies shall make the payment required under such clause to the individual within 60 days of such payment of the full premium amount. If, as of any day within the 180-day period, it is no longer reasonable to believe that the credit will be used during that period, payment equal to the remainder of the credit outstanding shall be made to the individual within 60 days of such day.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/13" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="13">(13) </num><heading style="-uslm-dtd:header">Penalty for failure to notify health plan of cessation of eligibility for premium assistance.—</heading>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/13/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Part I of subchapter B of chapter 68 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:<quotedContent style="-uslm-dtd:quoted-block">
<section style="-uslm-dtd:section" styleType="OLC">
<num style="-uslm-dtd:enum" value="6720C">“SEC. 6720C. </num><heading style="-uslm-dtd:header">PENALTY FOR FAILURE TO NOTIFY HEALTH PLAN OF CESSATION OF ELIGIBILITY FOR COBRA PREMIUM ASSISTANCE. </heading>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Any person required to notify a group health plan under section 3002(a)(2)(C)) of the Health Insurance Assistance for the Unemployed Act of 2009 who fails to make such a notification at such time and in such manner as the Secretary of Labor may require shall pay a penalty of 110 percent of the premium reduction provided under such section after termination of eligibility under such subsection.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Reasonable Cause Exception.—</heading><content style="-uslm-dtd:text">No penalty shall be imposed under subsection (a) with respect to any failure if it is shown that such failure is due to reasonable cause and not to willful neglect.”</content>
</subsection>
</section></quotedContent>.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/13/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Clerical amendment.—</heading><content style="-uslm-dtd:text">The table of sections of part I of subchapter B of chapter 68 of such Code is amended by adding at the end the following new item:<quotedContent style="-uslm-dtd:quoted-block">
<toc style="-uslm-dtd:toc">
<referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>“Sec. 6720C.</designator><label> Penalty for failure to notify health plan of cessation of eligibility for COBRA premium assistance.”</label></referenceItem>
</toc></quotedContent>.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/13/C" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Effective date.—</heading><content style="-uslm-dtd:text">The amendments made by this paragraph shall apply to failures occurring after the date of the enactment of this Act.</content>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/14" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="14">(14) </num><heading style="-uslm-dtd:header">Coordination with hctc.—</heading>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/14/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Subsection (g) of section 35 of the Internal Revenue Code of 1986 , as amended by this Act, is amended by redesignating paragraphs (9) and (10) as paragraphs (10) and (11), respectively, and inserting after paragraph (8) the following new paragraph:<quotedContent style="-uslm-dtd:quoted-block">
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="9">“(9) </num><heading style="-uslm-dtd:header">COBRA premium assistance.—</heading><content style="-uslm-dtd:text">In the case of an assistance eligible individual who receives premium reduction for COBRA continuation coverage under section 3002(a) of the Health Insurance Assistance for the Unemployed Act of 2009 for any month during the taxable year, such individual shall not be treated as an eligible individual, a certified individual, or a qualifying family member for purposes of this section or section 7527 with respect to such month.”</content>
</paragraph></quotedContent>.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/14/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Effective date.—</heading><content style="-uslm-dtd:text">The amendment made by subparagraph (A) shall apply to taxable years ending after the date of the enactment of this Act.</content>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/15" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="15">(15) </num><heading style="-uslm-dtd:header">Exclusion of cobra premium assistance from gross income.—</heading>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/15/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139B the following new section:<quotedContent style="-uslm-dtd:quoted-block">
<section style="-uslm-dtd:section" styleType="OLC">
<num style="-uslm-dtd:enum" value="139C">“SEC. 139C. </num><heading style="-uslm-dtd:header">COBRA PREMIUM ASSISTANCE. </heading>
<content class="block" style="-uslm-dtd:text">“In the case of an assistance eligible individual (as defined in section 3002 of the Health Insurance Assistance for the Unemployed Act of 2009), gross income does not include any premium reduction provided under subsection (a) of such section.”</content>
</section></quotedContent>.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/15/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Clerical amendment.—</heading><content style="-uslm-dtd:text">The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139B the following new item:<quotedContent style="-uslm-dtd:quoted-block">
<toc style="-uslm-dtd:toc">
<referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>“Sec. 139C.</designator><label> COBRA premium assistance.”</label></referenceItem>
</toc></quotedContent>.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/15/C" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Effective date.—</heading><content style="-uslm-dtd:text">The amendments made by this paragraph shall apply to taxable years ending after the date of the enactment of this Act.</content>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/16" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="16">(16) </num><heading style="-uslm-dtd:header">Rules related to 2009 extension.—</heading>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/16/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Election to pay premiums retroactively and maintain cobra coverage.—</heading><chapeau style="-uslm-dtd:text">In the case of any premium for a period of coverage during an assistance eligible individual's transition period, such individual shall be treated for purposes of any COBRA continuation provision as having timely paid the amount of such premium if—</chapeau>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/16/A/i" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">such individual was covered under the COBRA continuation coverage to which such premium relates for the period of coverage immediately preceding such transition period, and</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/16/A/ii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><chapeau style="-uslm-dtd:text">such individual pays, the amount of such premium, after the application of paragraph (1)(A), by the latest of—</chapeau>
<subclause identifier="/us/sComp/111/5/dB/tIII/s3001/a/16/A/ii/I" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">60 days after the date of the enactment of this paragraph,</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tIII/s3001/a/16/A/ii/II" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">30 days after the date of provision of the notification required under subparagraph (D)(ii), or</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tIII/s3001/a/16/A/ii/III" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="III">(III) </num><content style="-uslm-dtd:text">the end of the period described in section 4980B(f)(2)(B)(iii) of the Internal Revenue Code of 1986.</content>
</subclause>
</clause>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/16/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Refunds and credits for retroactive premium assistance eligibility.—</heading><content style="-uslm-dtd:text">In the case of an assistance eligible individual who pays, with respect to any period of COBRA continuation coverage during such individual's transition period, the premium amount for such coverage without regard to paragraph (1)(A), rules similar to the rules of paragraph (12)(E) shall apply.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/16/C" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Transition period.—</heading>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/16/C/i" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">For purposes of this paragraph, the term “<term style="-uslm-dtd:term">transition period</term>” means, with respect to any assistance eligible individual, any period of coverage if—</chapeau>
<subclause identifier="/us/sComp/111/5/dB/tIII/s3001/a/16/C/i/I" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">such assistance eligible individual experienced an involuntary termination that was a qualifying event prior to the date of enactment of the Department of Defense Appropriations Act, 2010; and</content>
</subclause>
<subclause identifier="/us/sComp/111/5/dB/tIII/s3001/a/16/C/i/II" style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">paragraph (1)(A) applies to such period by reason of the amendment made by section 1010(b) of the Department of Defense Appropriations Act, 2010.</content>
</subclause>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/16/C/ii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><heading style="-uslm-dtd:header">Construction.—</heading><content style="-uslm-dtd:text">Any period during the period described in subclauses (I) and (II) of clause (i) for which the applicable premium has been paid pursuant to subparagraph (A) shall be treated as a period of coverage referred to in such paragraph, irrespective of any failure to timely pay the applicable premium (other than pursuant to subparagraph (A)) for such period.</content>
</clause>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/16/D" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">(D) </num><heading style="-uslm-dtd:header">Notification.—</heading>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/16/D/i" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">In the case of an individual who was an assistance eligible individual at any time on or after October 31, 2009, or experiences a qualifying event (consisting of termination of employment) relating to COBRA continuation coverage on or after such date, the administrator of the group health plan (or other entity) involved shall provide an additional notification with information regarding the amendments made by section 1010 of the Department of Defense Appropriations Act, 2010, within 60 days after the date of the enactment of such Act or, in the case of a qualifying event occurring after such date of enactment, consistent with the timing of notifications under paragraph (7)(A).</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/16/D/ii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><heading style="-uslm-dtd:header">To individuals who lost assistance.—</heading><content style="-uslm-dtd:text">In the case of an assistance eligible individual described in subparagraph (A)(i) who did not timely pay the premium for any period of coverage during such individual's transition period or paid the premium for such period without regard to paragraph (1)(A), the administrator of the group health plan (or other entity) involved shall provide to such individual, within the first 60 days of such individual's transition period, an additional notification with information regarding the amendments made by section 1010 of the Department of Defense Appropriations Act, 2010, including information on the ability under subparagraph (A) to make retroactive premium payments with respect to the transition period of the individual in order to maintain COBRA continuation coverage.</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/16/D/iii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">(iii) </num><heading style="-uslm-dtd:header">Application of rules.—</heading><content style="-uslm-dtd:text">Rules similar to the rules of paragraph (7) shall apply with respect to notifications under this subparagraph.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/17" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="17">(17) </num><heading style="-uslm-dtd:header">Special rules in case of individuals losing coverage because of a reduction of hours.—</heading>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/17/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">New election period.—</heading>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/17/A/i" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">For the purposes of the COBRA continuation provisions, in the case of an individual described in subparagraph (C) who did not make (or who made and discontinued) an election of COBRA continuation coverage on the basis of the reduction of hours of employment, the involuntary termination of employment of such individual on or after the date of the enactment of this paragraph shall be treated as a qualifying event.</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/17/A/ii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><heading style="-uslm-dtd:header">Counting cobra duration period from previous qualifying event.—</heading><content style="-uslm-dtd:text">In any case of an individual referred to in clause (i), the period of such individual's continuation coverage shall be determined as though the qualifying event were the reduction of hours of employment.</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/17/A/iii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">(iii) </num><heading style="-uslm-dtd:header">Construction.—</heading><content style="-uslm-dtd:text">Nothing in this paragraph shall be construed as requiring an individual referred to in clause (i) to make a payment for COBRA continuation coverage between the reduction of hours and the involuntary termination of employment.</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/a/17/A/iv" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iv">(iv) </num><heading style="-uslm-dtd:header">Preexisting conditions.—</heading><content style="-uslm-dtd:text">With respect to an individual referred to in clause (i) who elects COBRA continuation coverage pursuant to such clause, rules similar to the rules in paragraph (4)(C) shall apply.</content>
</clause>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/17/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Notices.—</heading><content style="-uslm-dtd:text">In the case of an individual described in subparagraph (C), the administrator of the group health plan (or other entity) involved shall provide, during the 60-day period beginning on the date of such individual's involuntary termination of employment, an additional notification described in paragraph (7)(A), including information on the provisions of this paragraph. Rules similar to the rules of paragraph (7) shall apply with respect to such notification.</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/17/C" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Individuals described.—</heading><content style="-uslm-dtd:text">Individuals described in this subparagraph are individuals who are assistance eligible individuals on the basis of a qualifying event consisting of a reduction of hours occurring during the period described in paragraph (3)(A) followed by an involuntary termination of employment insofar as such involuntary termination of employment occurred on or after the date of the enactment of this paragraph.</content>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/a/18" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="18">(18) </num><heading style="-uslm-dtd:header">Rules related to april and may 2010 extension.—</heading><content style="-uslm-dtd:text">In the case of an individual who, with regard to coverage described in paragraph (10)(B), experiences a qualifying event related to a termination of employment on or after April 1, 2010 and prior to the date of the enactment of this paragraph, rules similar to those in paragraphs (4)(A) and (7)(C) shall apply with respect to all continuation coverage, including State continuation coverage programs.</content>
</paragraph>
</subsection>
<subsection identifier="/us/sComp/111/5/dB/tIII/s3001/b" style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Elimination of Premium Subsidy for High-Income Individuals.—</heading>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/b/1" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Recapture of subsidy for high-income individuals.—</heading><chapeau style="-uslm-dtd:text">If—</chapeau>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/b/1/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">premium assistance is provided under this section with respect to any COBRA continuation coverage which covers the taxpayer, the taxpayer's spouse, or any dependent (within the meaning of section 152 of the Internal Revenue Code of 1986, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of the taxpayer during any portion of the taxable year, and</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/b/1/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">the taxpayer's modified adjusted gross income for such taxable year exceeds $125,000 ($250,000 in the case of a joint return),</content>
</subparagraph><continuation role="paragraph" style="-uslm-dtd:continuation-text">then the tax imposed by chapter 1 of such Code with respect to the taxpayer for such taxable year shall be increased by the amount of such assistance.</continuation>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/b/2" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Phase-in of recapture.—</heading>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/b/2/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">In the case of a taxpayer whose modified adjusted gross income for the taxable year does not exceed $145,000 ($290,000 in the case of a joint return), the increase in the tax imposed under paragraph (1) shall not exceed the phase-in percentage of such increase (determined without regard to this paragraph).</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/b/2/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Phase-in percentage.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subsection, the term “<term style="-uslm-dtd:term">phase-in percentage</term>” means the ratio (expressed as a percentage) obtained by dividing—</chapeau>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/b/2/B/i" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">the excess of described in subparagraph (B) of paragraph (1), by</content>
</clause>
<clause identifier="/us/sComp/111/5/dB/tIII/s3001/b/2/B/ii" style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">$20,000 ($40,000 in the case of a joint return).</content>
</clause>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/b/3" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Option for high-income individuals to waive assistance and avoid recapture.—</heading><chapeau style="-uslm-dtd:text">Notwithstanding subsection (a)(3), an individual shall not be treated as an assistance eligible individual for purposes of this section and section 6432 of the Internal Revenue Code of 1986 if such individual—</chapeau>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/b/3/A" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">makes a permanent election (at such time and in such form and manner as the Secretary of the Treasury may prescribe) to waive the right to the premium assistance provided under this section, and</content>
</subparagraph>
<subparagraph identifier="/us/sComp/111/5/dB/tIII/s3001/b/3/B" style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">notifies the entity to whom premiums are reimbursed under section 6432(a) of such Code of such election.</content>
</subparagraph>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/b/4" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Modified adjusted gross income.—</heading><content style="-uslm-dtd:text">For purposes of this subsection, the term “<term style="-uslm-dtd:term">modified adjusted gross income</term>” means the adjusted gross income (as defined in section 62 of the Internal Revenue Code of 1986) of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933 of such Code.</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/b/5" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="5">(5) </num><heading style="-uslm-dtd:header">Credits not allowed against tax, etc.—</heading><content style="-uslm-dtd:text">For purposes determining regular tax liability under section 26(b) of such Code, the increase in tax under this subsection shall not be treated as a tax imposed under chapter 1 of such Code.</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/b/6" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="6">(6) </num><heading style="-uslm-dtd:header">Regulations.—</heading><content style="-uslm-dtd:text">The Secretary of the Treasury shall issue such regulations or other guidance as are necessary or appropriate to carry out this subsection, including requirements that the entity to whom premiums are reimbursed under section 6432(a) of the Internal Revenue Code of 1986 report to the Secretary, and to each assistance eligible individual, the amount of premium assistance provided under subsection (a) with respect to each such individual.</content>
</paragraph>
<paragraph identifier="/us/sComp/111/5/dB/tIII/s3001/b/7" style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="7">(7) </num><heading style="-uslm-dtd:header">Effective date.—</heading><content style="-uslm-dtd:text">The provisions of this subsection shall apply to taxable years ending after the date of the enactment of this Act.</content>
</paragraph>
</subsection>
</section>