<enum>I</enum><header>Reemployment adjustment assistance</header> <section id="H6E81E9AB6C404F738D79AF3F7108CEB7"><enum>101.</enum><header>Establishment of programs</header> <subsection id="H9A81B1A9BFB049B6BBA1E91280177C75"><enum>(a)</enum><header>In general</header><text>Section 303 of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/503">42 U.S.C. 503</external-xref>) is amended by adding at the end the following:</text> <quoted-block display-inline="no-display-inline" id="H48D7A2FD512B4F07A0DD97680596CFEB" style="traditional"> <subsection id="H8DAF77B0B20C4420A3F77CC006D4B92"><enum>(l)</enum><paragraph commented="no" display-inline="yes-display-inline" id="HFBA1EDEBFFF0471892B9DDAA69C40567"><enum>(1)</enum><text display-inline="yes-display-inline">Each State (through the State agency charged with the administration of the State law of such State) shall, not earlier than January 1, 2009, and not later than 2 years after the date of the enactment of this subsection, implement a reemployment adjustment assistance program that provides the benefits described in paragraph (2).</text> </paragraph><paragraph id="H470D8D4CCB124637BA3788D01EC39DE6" indent="up1"><enum>(2)</enum><subparagraph commented="no" display-inline="yes-display-inline" id="H5504F60EB989447280128694DD9C37DF"><enum>(A)</enum><text>A State shall use the funds provided to the State under section 101(b) of the <short-title>Worker Empowerment Act</short-title> to pay to an individual described in paragraph (3) the amount equal to 50 percent of the amount by which—</text> <clause id="HD45B12431A904FD9B27FD63C65037230" indent="up1"><enum>(i)</enum><text>the wages received by such individual at the time of the separation described in paragraph (3)(A), as certified by the State in accordance with subparagraph (B), exceeds (if at all)</text> </clause><clause id="HC992219533224786A7EA01E8F8E9CEE7" indent="up1"><enum>(ii)</enum><text>the wages received by such individual from reemployment, as certified by the State in accordance with subparagraph (C).</text> </clause></subparagraph><subparagraph id="H2357C8B444CD437F8B1C97D6FEF22536" indent="up1"><enum>(B)</enum><text>For purposes of subparagraph (A)(i)—</text> <clause id="HF58E54AA2D3D46C387C8413067293C5F"><enum>(i)</enum><text>the wages received by an individual at the time of separation shall be computed based on the wages received by such individual for the 52-week period ending before the date of separation; and</text> </clause><clause id="HF36DCF556BCA49D4BF52A069BDC089BB"><enum>(ii)</enum><text>a certification under subparagraph (A)(i) as to the amount of those wages so received shall be based on (I) information collected directly from the person or persons employing such individual during the 52-week period before the date of separation, (II) statements of earnings submitted by the individual (as provided to such individual by the person or persons referred to in subclause (I)), or (III) applicable wage data collected by the State.</text> </clause></subparagraph><subparagraph id="H79337002BA6B4E98BD2D251642FDDA05" indent="up1"><enum>(C)</enum><text>For purposes of subparagraph (A)(ii)—</text> <clause id="H04D3C24EC0454BA4A94361AFE1B040C"><enum>(i)</enum><text>the wages received by an individual from reemployment—</text> <subclause id="H9C2728F45E1D401CB47E2CAF9846AD5F"><enum>(I)</enum><text>shall be initially certified using wages received for the individual’s first full week of reemployment; and</text> </subclause><subclause id="HD55892BA6F3243508B37F7FD3942A175"><enum>(II)</enum><text>shall thereafter be periodically recertified, to reflect any changes in wages, not more than quarterly; and</text> </subclause></clause><clause id="HFC9F8AAD554F44AD914D4416249FC594"><enum>(ii)</enum><text>a certification under subparagraph (A)(ii) as to the amount of wages received from reemployment shall be based on (I) statements of earnings submitted by the individual (as provided by the reemploying entity) or (II) applicable wage data collected by the State.</text> </clause></subparagraph><subparagraph id="H65D11E66F9784D5E9180D400C299A4AB" indent="up1"><enum>(D)</enum><clause commented="no" display-inline="yes-display-inline" id="HCD6F41F41C4A41EF92E2EBA966C53979"><enum>(i)</enum><text>To the extent that a State makes its certifications under subparagraph (A)(i) on the basis of information obtained pursuant to subparagraph (B)(ii)(I) or (II), the State shall regularly conduct random audits against relevant information obtained pursuant to subparagraph (B)(ii)(III).</text> </clause><clause id="H53A8399F695F4303B08997CD186EC99D" indent="up1"><enum>(ii)</enum><text>To the extent that a State makes its certifications under subparagraph (A)(ii) on the basis of information obtained pursuant to subparagraph (C)(ii)(I), the State shall regularly conduct random audits against relevant information obtained pursuant to subparagraph (C)(ii)(II).</text> </clause></subparagraph><subparagraph id="H3AF5BC372C924288986000598154617B" indent="up1"><enum>(E)</enum><clause commented="no" display-inline="yes-display-inline" id="HBF7689E9DBE14CC7B2C8F2D697A8168B"><enum>(i)</enum><text>Notwithstanding any other provision of this paragraph—</text> <subclause id="H712C8F2B1D604AC7A79E7F002FA30CC" indent="up1"><enum>(I)</enum><text display-inline="yes-display-inline">for purposes of computing benefits in the case of an individual to whom clause (ii) applies, subparagraph (A) shall be applied by substituting the applicable percentage under clause (ii)(II) for <quote>50 percent</quote>; and</text> </subclause><subclause id="HC62647EEDC424FF7A100B9E700A3C44" indent="up1"><enum>(II)</enum><text>for purposes of computing benefits in the case of an individual to whom clause (iii) applies, subparagraph (A) shall be applied by substituting the applicable percentage under clause (iii)(II) for <quote>50 percent</quote>.</text> </subclause></clause><clause id="H50E47F6ED0FE4663AB146EBD95C33E2F" indent="up1"><enum>(ii)</enum><subclause commented="no" display-inline="yes-display-inline" id="H210A3F12D70E4839ADD9F51095BFBBF7"><enum>(I)</enum><text>This clause applies in the case of any individual whose weekly wages at the time of separation (determined based on the amount most recently certified with respect to such individual under subparagraph (A)(i)) exceed the contribution and benefit base (as determined under section 230 of the Social Security Act) which is effective with respect to the year which includes the last day of the 52-week period on the basis of which weekly wages are computed.</text> </subclause><subclause id="H394748D6546344A88E049E5300B9DDEA" indent="up1"><enum>(II)</enum><text>The applicable percentage under this subclause is, with respect to any individual, the percentage obtained by subtracting from 50 percent the product of 2.5 times the lesser of the percentage by which the individual’s weekly wages at the time of separation (as described in subclause (I)) exceeds the contribution and benefit base (as so described) or 20 percent.</text> </subclause></clause><clause id="H8324282652C242E800847D714193AC5C" indent="up1"><enum>(iii)</enum><subclause commented="no" display-inline="yes-display-inline" id="H719D9B20A3DE46E890BC91A6A415838C"><enum>(I)</enum><text>This clause applies in the case of any individual whose weekly wages from reemployment (determined based on the amount most recently certified with respect to such individual under subparagraph (A)(ii)) are less than 50 percent of the median of weekly wages within the individual’s State (determined in accordance with any regulations prescribed by the Secretary of Labor), except as provided in subclause (III).</text> </subclause><subclause id="HBAA9496669C841D791618C7F5111618E" indent="up1"><enum>(II)</enum><text>The applicable percentage under this subclause is, with respect to any individual, the percentage equal to the sum of 50 percent plus one-quarter of the number of percentage points by which the individual’s weekly wages from reemployment (as described in subclause (I) and expressed as a percentage relative to the median of weekly wages within the individual’s State (as so described)) is less than 50 percent.</text> </subclause><subclause id="H1CEB2D74D9264403BF66663F00A6CE81" indent="up1"><enum>(III)</enum><text>This clause shall not apply in the case of any individual who is subject to clause (ii).</text> </subclause></clause></subparagraph><subparagraph id="HE4EDD2626C3841B5BCE530BDBCBE323E" indent="up1"><enum>(F)</enum><text>Benefits under any program described in paragraph (1) shall be payable on at least a monthly basis.</text> </subparagraph></paragraph><paragraph id="H094BEF2678DB4B3DABB801A22CBC1684" indent="up1"><enum>(3)</enum><text>An individual shall not be eligible for benefits under any program described in paragraph (1) unless such individual—</text> <subparagraph id="HC98CC035B0C04961B24961485D3011C9"><enum>(A)</enum><text display-inline="yes-display-inline">is separated from employment with an employer that employed such individual continuously for at least the 2-year period before the date of separation either—</text> <clause id="H17264B04EF37440FB4F4F5D6C5A3DAE5"><enum>(i)</enum><text>involuntarily (other than for cause); or</text> </clause><clause id="H56EF1349D3B048F994F5C32943C91D2B"><enum>(ii)</enum><text>voluntarily under circumstances which would, by virtue of the terms of a collective bargaining agreement, satisfy the relevant State law requirements relating to the type of separation from employment that is required in order to be eligible for unemployment compensation;</text> </clause></subparagraph><subparagraph id="H4D88552E137348D4ADB1425193457C38"><enum>(B)</enum><text>is reemployed for substantially the same number of hours each pay period as at the time of separation; and</text> </subparagraph><subparagraph id="HD74831C527E641C0BCAE07CCB37EB6E"><enum>(C)</enum><text>is not reemployed by the employer from which the individual was separated.</text> </subparagraph></paragraph><paragraph id="HED81B9AF59DE497D93C35D0000191E55" indent="up1"><enum>(4)</enum><text display-inline="yes-display-inline">The benefits described in paragraph (2) shall not, in the case of any individual, be payable—</text> <subparagraph id="H5834B56204D64F1D006F1CA5AA741756"><enum>(A)</enum><text>by virtue of any separation, beyond the date that occurs 2 years after the date of such separation; or</text> </subparagraph><subparagraph id="HCA6E190F5962423F994C29613D61F83"><enum>(B)</enum><text>in an amount exceeding $10,000 for either year of the 2-year period that begins on the date of such separation.</text> </subparagraph></paragraph><paragraph id="H452DE6EC497D4CF7BB1D004929B7F902" indent="up1"><enum>(5)</enum><text>For purposes of this subsection—</text> <subparagraph id="H86C7E55E22DB4488006FA9B3CD6CF01"><enum>(A)</enum><text>the term <term>wages</term> means all cash or cash equivalent remuneration (as defined by the Secretary of Labor) for employment, excluding any tips;</text> </subparagraph><subparagraph id="H9CE03FCCAB944DD29B3B33D6DE798300"><enum>(B)</enum><text>the term <term>employment</term> means any service performed within the United States for an employer by an individual who is a citizen of the United States or who is authorized to work in the United States; and the term <term>United States</term>, when used in this subparagraph in a geographical sense, includes the States, the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands;</text> </subparagraph><subparagraph id="HB9B1E23FFF474C0A8F0076B053216B11"><enum>(C)</enum><text>the term <term>employer</term> includes each employer, as defined by the State law of the State concerned; and</text> </subparagraph><subparagraph id="H850EF4CC23E443B790E6318EE6F5D8EF"><enum>(D)</enum><text>the term <term>pay period</term>, with respect to an individual, means a period (of not more than 31 consecutive days) for which a payment of remuneration is ordinarily made to the individual by the person employing such individual.</text> </subparagraph></paragraph><paragraph id="HD86A7172452E462DBC15845F1F06EAB" indent="up1"><enum>(6)</enum><text>Not later than December 31, 2008, the Secretary of Labor shall by regulation establish guidelines to provide for the uniform application of paragraph (3).</text> </paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection><subsection id="H1BBE7DB0951746BFA2B4FDD8938EF422"><enum>(b)</enum><header>Payments to States</header> <paragraph id="H7C46280E89CD437094A81F6EAA0029D8"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">There shall be paid to each State which has a reemployment adjustment assistance program that (in the judgment of the Secretary of Labor) meets the requirements of section 303(l) of the Social Security Act, as amended by subsection (a), an amount equal to 100 percent of the benefits paid to individuals by such State under such program.</text> </paragraph><paragraph id="HDCB44D6CC26E4FE7994B2704D6001FE9"><enum>(2)</enum><header>Estimation, frequency, etc. of amounts payable</header><text>Sums payable to any State under this subsection shall be payable, either in advance or by way of reimbursement (as determined by the Secretary of Labor), in such amounts as the Secretary estimates the State will be entitled to receive under this subsection for each calendar month, reduced or increased, as the case may be, by any amount which the Secretary finds that the estimates of the Secretary for any prior calendar month were greater or less than the amounts which should have been paid to the State. Estimates shall be made on such basis as the Secretary considers appropriate.</text> </paragraph><paragraph id="H9F0BC2C68D5043CFBF14EA969831CE37"><enum>(3)</enum><header>Certification and payment of amounts</header><text>The Secretary of Labor shall, from time to time, certify to the Secretary of the Treasury the sum payable to each State under this subsection. The Secretary of the Treasury, prior to audit and settlement by the Government Accountability Office, shall make payments to the State in accordance with the certification from amounts available in the Wage Insurance Trust Fund under section 9511 of the Internal Revenue Code of 1986.</text> </paragraph><paragraph id="H390B97769F9947A1BC1CB514B882474C"><enum>(4)</enum><header>Limitation on use of amounts received</header><text>Money paid to a State under this subsection may be used solely for the purpose of paying benefits described in paragraph (1). Money so paid which is not used for such purpose shall be returned, at the time specified by the Secretary of Labor, to the Treasury of the United States and credited to the Wage Insurance Trust Fund.</text> </paragraph><paragraph id="H5ADDE5AE5702461BB8841568B426600"><enum>(5)</enum><header>State defined</header><text>For purposes of this subsection, the term <term>State</term> has the meaning given such term under section 205 of the Federal-State Extended Unemployment Compensation Act of 1970.</text> </paragraph><paragraph id="H04A97BEF4BCC4591BDC8006C699099C5"><enum>(6)</enum><header>Rule of construction</header><text>Nothing in this subsection shall prevent or limit any distribution of amounts from the Wage Insurance Trust Fund for reasonable costs associated with the implementation and operation of reemployment adjustment assistance programs (as described in section 303(l) of the Social Security Act) or for any other purpose (other than the payment of benefits) allowable under <external-xref legal-doc="usc" parsable-cite="usc/26/9511">section 9511</external-xref> of the Internal Revenue Code of 1986.</text> </paragraph></subsection><subsection id="HB6061C2982EE419FA4D3E52090558481"><enum>(c)</enum><header>Conforming amendment</header><text>Section 303(a) of the Social Security Act (42 U.S.C. 503(a)) is amended—</text> <paragraph id="HAFD43A0246804D99A1256CDB79853E4E"><enum>(1)</enum><text>by striking the period at the end of paragraph (10) and inserting <quote>; and</quote>; and</text> </paragraph><paragraph id="HE16D69BD9D8649CCA6EBD100F925EC77"><enum>(2)</enum><text>by adding at the end the following:</text> <quoted-block display-inline="no-display-inline" id="H0C8F5EC0F9C54025815278B69681F0E3" style="traditional"> <paragraph id="HBB4FD208B5724EA884666DADCC33D08B"><enum>(11)</enum><text>A reemployment adjustment assistance program that meets the requirements of subsection (l).</text> </paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection></section><section id="HDB89CF3FCCA744A4907055FE37D71C30"><enum>102.</enum><header>Administrative costs</header><text display-inline="no-display-inline">Section 302(a) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/502">42 U.S.C. 502(a)</external-xref>) is amended by striking the period at the end of the first sentence and inserting <quote>and 100 percent of so much of the reasonable expenditures of the State as are attributable to the costs of the implementation and operation of its reemploment adjustment assistance program (as described in section 303(l)).</quote>.</text> </section><section id="HF3E839428A424288A50060A0B2D2248E"><enum>103.</enum><header>Technical assistance</header><text display-inline="no-display-inline">The Secretary of Labor shall provide technical assistance and advice to assist the States in implementing the reemployment adjustment assistance programs required under the amendments made by this title.</text> </section><section id="H835136FC805F45E189332912F4AD3D7D"><enum>104.</enum><header>Reports to Congress</header> <subsection id="H3EAC056958B64BC8A5D195DC8D55009C"><enum>(a)</enum><header>Initial report</header><text display-inline="yes-display-inline">Not later than 3 years after the date of the enactment of this Act, the Secretary of Labor shall submit to Congress a report on the operation and effectiveness of the reemployment adjustment assistance programs required under the amendments made by this title.</text> </subsection><subsection id="HBCD4BACBE0864F8394F0E7E81958502D"><enum>(b)</enum><header>Annual reports</header><text>Not later than 4 years after the date of the enactment of this Act, the Secretary of Labor shall submit to Congress the first of 5 annual reports. Each such report shall include a detailed analysis of the following:</text> <paragraph id="HE3E52A43402D4566AC7DE26400CBC571"><enum>(1)</enum><text>The average annual income from wages that individuals receiving reemployment adjustment assistance from programs under section 303(l) of the Social Security Act (hereinafter <quote>beneficiaries of the Worker Empowerment Act</quote>) earned in the 2 years prior to employment dislocation, and the average quarterly income of such individuals in the 2 years following reemployment.</text> </paragraph><paragraph id="HDACD0D000A01468C98DC69534353744"><enum>(2)</enum><text>The average amount of quarterly benefits provided to beneficiaries of the Worker Empowerment Act from programs under section 303(l) of the Social Security Act, and the average duration of those benefits.</text> </paragraph><paragraph id="H568A65837F5A4F33BE95D1F7059DB452"><enum>(3)</enum><text display-inline="yes-display-inline">The average duration of unemployment experienced by beneficiaries of the Worker Empowerment Act before becoming eligible for benefits described in paragraph (2).</text> </paragraph><paragraph id="H6EA5898E9C8C49F39204D0C462A6617B"><enum>(4)</enum><text display-inline="yes-display-inline">Whether beneficiaries of the Worker Empowerment Act accepted lower-wage employment that they would otherwise have refused (if this Act had not been enacted), and whether such employment would have been refused in the absence of the receipt of unemployment compensation.</text> </paragraph><paragraph id="H8E6700B2305143798C01D9769F4DCF20"><enum>(5)</enum><text display-inline="yes-display-inline">To what extent beneficiaries of the Worker Empowerment Act displaced lower-skilled workers seeking the same job.</text> </paragraph><paragraph id="H91B19F168FAC47D68710D4686151866F"><enum>(6)</enum><text display-inline="yes-display-inline">To what extent employers paid lower wages than they would otherwise have because of the implementation of the reemployment adjustment assistance programs described in section 303(l) of the Social Security Act.</text> </paragraph></subsection></section><section id="HC92A264AB4DE475BA6404EA3B4EF4B2"><enum>105.</enum><header>Effective date</header><text display-inline="no-display-inline">Nothing in this title or in any amendment made by this title shall be considered to permit or require the payment of reemployment adjustment assistance benefits—</text> <paragraph id="HEF6105DBE9014144A8A98C00BAE2D440"><enum>(1)</enum><text display-inline="yes-display-inline">based on any separation from employment taking effect before January 1, 2009; or</text> </paragraph><paragraph id="H1DA82EED01F64C39B3F6DC9B87CBA282"><enum>(2)</enum><text>to supplement remuneration for employment performed in any pay period beginning before the commencement date of the program under which such benefits would be payable.</text> </paragraph></section>

110 HR 2202 IH: Worker Empowerment Act U.S. House of Representatives 2007-05-08 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

Short title; table of contents

(a)

Short title

This Act may be cited as the

Worker Empowerment Act

. (b)

Table of contents

The table of contents is as follows:

Sec. 1. Short title; table of contents.

Title I—Reemployment adjustment assistance

Sec. 101. Establishment of programs.

Sec. 102. Administrative costs.

Sec. 103. Technical assistance.

Sec. 104. Reports to Congress.

Sec. 105. Effective date.

Title II—Wage insurance contributions

Sec. 201. Wage insurance contributions.

<enum>I</enum><header>Reemployment adjustment assistance</header> <section id="H6E81E9AB6C404F738D79AF3F7108CEB7"><enum>101.</enum><header>Establishment of programs</header> <subsection id="H9A81B1A9BFB049B6BBA1E91280177C75"><enum>(a)</enum><header>In general</header><text>Section 303 of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/503">42 U.S.C. 503</external-xref>) is amended by adding at the end the following:</text> <quoted-block display-inline="no-display-inline" id="H48D7A2FD512B4F07A0DD97680596CFEB" style="traditional"> <subsection id="H8DAF77B0B20C4420A3F77CC006D4B92"><enum>(l)</enum><paragraph commented="no" display-inline="yes-display-inline" id="HFBA1EDEBFFF0471892B9DDAA69C40567"><enum>(1)</enum><text display-inline="yes-display-inline">Each State (through the State agency charged with the administration of the State law of such State) shall, not earlier than January 1, 2009, and not later than 2 years after the date of the enactment of this subsection, implement a reemployment adjustment assistance program that provides the benefits described in paragraph (2).</text> </paragraph><paragraph id="H470D8D4CCB124637BA3788D01EC39DE6" indent="up1"><enum>(2)</enum><subparagraph commented="no" display-inline="yes-display-inline" id="H5504F60EB989447280128694DD9C37DF"><enum>(A)</enum><text>A State shall use the funds provided to the State under section 101(b) of the <short-title>Worker Empowerment Act</short-title> to pay to an individual described in paragraph (3) the amount equal to 50 percent of the amount by which—</text> <clause id="HD45B12431A904FD9B27FD63C65037230" indent="up1"><enum>(i)</enum><text>the wages received by such individual at the time of the separation described in paragraph (3)(A), as certified by the State in accordance with subparagraph (B), exceeds (if at all)</text> </clause><clause id="HC992219533224786A7EA01E8F8E9CEE7" indent="up1"><enum>(ii)</enum><text>the wages received by such individual from reemployment, as certified by the State in accordance with subparagraph (C).</text> </clause></subparagraph><subparagraph id="H2357C8B444CD437F8B1C97D6FEF22536" indent="up1"><enum>(B)</enum><text>For purposes of subparagraph (A)(i)—</text> <clause id="HF58E54AA2D3D46C387C8413067293C5F"><enum>(i)</enum><text>the wages received by an individual at the time of separation shall be computed based on the wages received by such individual for the 52-week period ending before the date of separation; and</text> </clause><clause id="HF36DCF556BCA49D4BF52A069BDC089BB"><enum>(ii)</enum><text>a certification under subparagraph (A)(i) as to the amount of those wages so received shall be based on (I) information collected directly from the person or persons employing such individual during the 52-week period before the date of separation, (II) statements of earnings submitted by the individual (as provided to such individual by the person or persons referred to in subclause (I)), or (III) applicable wage data collected by the State.</text> </clause></subparagraph><subparagraph id="H79337002BA6B4E98BD2D251642FDDA05" indent="up1"><enum>(C)</enum><text>For purposes of subparagraph (A)(ii)—</text> <clause id="H04D3C24EC0454BA4A94361AFE1B040C"><enum>(i)</enum><text>the wages received by an individual from reemployment—</text> <subclause id="H9C2728F45E1D401CB47E2CAF9846AD5F"><enum>(I)</enum><text>shall be initially certified using wages received for the individual’s first full week of reemployment; and</text> </subclause><subclause id="HD55892BA6F3243508B37F7FD3942A175"><enum>(II)</enum><text>shall thereafter be periodically recertified, to reflect any changes in wages, not more than quarterly; and</text> </subclause></clause><clause id="HFC9F8AAD554F44AD914D4416249FC594"><enum>(ii)</enum><text>a certification under subparagraph (A)(ii) as to the amount of wages received from reemployment shall be based on (I) statements of earnings submitted by the individual (as provided by the reemploying entity) or (II) applicable wage data collected by the State.</text> </clause></subparagraph><subparagraph id="H65D11E66F9784D5E9180D400C299A4AB" indent="up1"><enum>(D)</enum><clause commented="no" display-inline="yes-display-inline" id="HCD6F41F41C4A41EF92E2EBA966C53979"><enum>(i)</enum><text>To the extent that a State makes its certifications under subparagraph (A)(i) on the basis of information obtained pursuant to subparagraph (B)(ii)(I) or (II), the State shall regularly conduct random audits against relevant information obtained pursuant to subparagraph (B)(ii)(III).</text> </clause><clause id="H53A8399F695F4303B08997CD186EC99D" indent="up1"><enum>(ii)</enum><text>To the extent that a State makes its certifications under subparagraph (A)(ii) on the basis of information obtained pursuant to subparagraph (C)(ii)(I), the State shall regularly conduct random audits against relevant information obtained pursuant to subparagraph (C)(ii)(II).</text> </clause></subparagraph><subparagraph id="H3AF5BC372C924288986000598154617B" indent="up1"><enum>(E)</enum><clause commented="no" display-inline="yes-display-inline" id="HBF7689E9DBE14CC7B2C8F2D697A8168B"><enum>(i)</enum><text>Notwithstanding any other provision of this paragraph—</text> <subclause id="H712C8F2B1D604AC7A79E7F002FA30CC" indent="up1"><enum>(I)</enum><text display-inline="yes-display-inline">for purposes of computing benefits in the case of an individual to whom clause (ii) applies, subparagraph (A) shall be applied by substituting the applicable percentage under clause (ii)(II) for <quote>50 percent</quote>; and</text> </subclause><subclause id="HC62647EEDC424FF7A100B9E700A3C44" indent="up1"><enum>(II)</enum><text>for purposes of computing benefits in the case of an individual to whom clause (iii) applies, subparagraph (A) shall be applied by substituting the applicable percentage under clause (iii)(II) for <quote>50 percent</quote>.</text> </subclause></clause><clause id="H50E47F6ED0FE4663AB146EBD95C33E2F" indent="up1"><enum>(ii)</enum><subclause commented="no" display-inline="yes-display-inline" id="H210A3F12D70E4839ADD9F51095BFBBF7"><enum>(I)</enum><text>This clause applies in the case of any individual whose weekly wages at the time of separation (determined based on the amount most recently certified with respect to such individual under subparagraph (A)(i)) exceed the contribution and benefit base (as determined under section 230 of the Social Security Act) which is effective with respect to the year which includes the last day of the 52-week period on the basis of which weekly wages are computed.</text> </subclause><subclause id="H394748D6546344A88E049E5300B9DDEA" indent="up1"><enum>(II)</enum><text>The applicable percentage under this subclause is, with respect to any individual, the percentage obtained by subtracting from 50 percent the product of 2.5 times the lesser of the percentage by which the individual’s weekly wages at the time of separation (as described in subclause (I)) exceeds the contribution and benefit base (as so described) or 20 percent.</text> </subclause></clause><clause id="H8324282652C242E800847D714193AC5C" indent="up1"><enum>(iii)</enum><subclause commented="no" display-inline="yes-display-inline" id="H719D9B20A3DE46E890BC91A6A415838C"><enum>(I)</enum><text>This clause applies in the case of any individual whose weekly wages from reemployment (determined based on the amount most recently certified with respect to such individual under subparagraph (A)(ii)) are less than 50 percent of the median of weekly wages within the individual’s State (determined in accordance with any regulations prescribed by the Secretary of Labor), except as provided in subclause (III).</text> </subclause><subclause id="HBAA9496669C841D791618C7F5111618E" indent="up1"><enum>(II)</enum><text>The applicable percentage under this subclause is, with respect to any individual, the percentage equal to the sum of 50 percent plus one-quarter of the number of percentage points by which the individual’s weekly wages from reemployment (as described in subclause (I) and expressed as a percentage relative to the median of weekly wages within the individual’s State (as so described)) is less than 50 percent.</text> </subclause><subclause id="H1CEB2D74D9264403BF66663F00A6CE81" indent="up1"><enum>(III)</enum><text>This clause shall not apply in the case of any individual who is subject to clause (ii).</text> </subclause></clause></subparagraph><subparagraph id="HE4EDD2626C3841B5BCE530BDBCBE323E" indent="up1"><enum>(F)</enum><text>Benefits under any program described in paragraph (1) shall be payable on at least a monthly basis.</text> </subparagraph></paragraph><paragraph id="H094BEF2678DB4B3DABB801A22CBC1684" indent="up1"><enum>(3)</enum><text>An individual shall not be eligible for benefits under any program described in paragraph (1) unless such individual—</text> <subparagraph id="HC98CC035B0C04961B24961485D3011C9"><enum>(A)</enum><text display-inline="yes-display-inline">is separated from employment with an employer that employed such individual continuously for at least the 2-year period before the date of separation either—</text> <clause id="H17264B04EF37440FB4F4F5D6C5A3DAE5"><enum>(i)</enum><text>involuntarily (other than for cause); or</text> </clause><clause id="H56EF1349D3B048F994F5C32943C91D2B"><enum>(ii)</enum><text>voluntarily under circumstances which would, by virtue of the terms of a collective bargaining agreement, satisfy the relevant State law requirements relating to the type of separation from employment that is required in order to be eligible for unemployment compensation;</text> </clause></subparagraph><subparagraph id="H4D88552E137348D4ADB1425193457C38"><enum>(B)</enum><text>is reemployed for substantially the same number of hours each pay period as at the time of separation; and</text> </subparagraph><subparagraph id="HD74831C527E641C0BCAE07CCB37EB6E"><enum>(C)</enum><text>is not reemployed by the employer from which the individual was separated.</text> </subparagraph></paragraph><paragraph id="HED81B9AF59DE497D93C35D0000191E55" indent="up1"><enum>(4)</enum><text display-inline="yes-display-inline">The benefits described in paragraph (2) shall not, in the case of any individual, be payable—</text> <subparagraph id="H5834B56204D64F1D006F1CA5AA741756"><enum>(A)</enum><text>by virtue of any separation, beyond the date that occurs 2 years after the date of such separation; or</text> </subparagraph><subparagraph id="HCA6E190F5962423F994C29613D61F83"><enum>(B)</enum><text>in an amount exceeding $10,000 for either year of the 2-year period that begins on the date of such separation.</text> </subparagraph></paragraph><paragraph id="H452DE6EC497D4CF7BB1D004929B7F902" indent="up1"><enum>(5)</enum><text>For purposes of this subsection—</text> <subparagraph id="H86C7E55E22DB4488006FA9B3CD6CF01"><enum>(A)</enum><text>the term <term>wages</term> means all cash or cash equivalent remuneration (as defined by the Secretary of Labor) for employment, excluding any tips;</text> </subparagraph><subparagraph id="H9CE03FCCAB944DD29B3B33D6DE798300"><enum>(B)</enum><text>the term <term>employment</term> means any service performed within the United States for an employer by an individual who is a citizen of the United States or who is authorized to work in the United States; and the term <term>United States</term>, when used in this subparagraph in a geographical sense, includes the States, the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands;</text> </subparagraph><subparagraph id="HB9B1E23FFF474C0A8F0076B053216B11"><enum>(C)</enum><text>the term <term>employer</term> includes each employer, as defined by the State law of the State concerned; and</text> </subparagraph><subparagraph id="H850EF4CC23E443B790E6318EE6F5D8EF"><enum>(D)</enum><text>the term <term>pay period</term>, with respect to an individual, means a period (of not more than 31 consecutive days) for which a payment of remuneration is ordinarily made to the individual by the person employing such individual.</text> </subparagraph></paragraph><paragraph id="HD86A7172452E462DBC15845F1F06EAB" indent="up1"><enum>(6)</enum><text>Not later than December 31, 2008, the Secretary of Labor shall by regulation establish guidelines to provide for the uniform application of paragraph (3).</text> </paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection><subsection id="H1BBE7DB0951746BFA2B4FDD8938EF422"><enum>(b)</enum><header>Payments to States</header> <paragraph id="H7C46280E89CD437094A81F6EAA0029D8"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">There shall be paid to each State which has a reemployment adjustment assistance program that (in the judgment of the Secretary of Labor) meets the requirements of section 303(l) of the Social Security Act, as amended by subsection (a), an amount equal to 100 percent of the benefits paid to individuals by such State under such program.</text> </paragraph><paragraph id="HDCB44D6CC26E4FE7994B2704D6001FE9"><enum>(2)</enum><header>Estimation, frequency, etc. of amounts payable</header><text>Sums payable to any State under this subsection shall be payable, either in advance or by way of reimbursement (as determined by the Secretary of Labor), in such amounts as the Secretary estimates the State will be entitled to receive under this subsection for each calendar month, reduced or increased, as the case may be, by any amount which the Secretary finds that the estimates of the Secretary for any prior calendar month were greater or less than the amounts which should have been paid to the State. Estimates shall be made on such basis as the Secretary considers appropriate.</text> </paragraph><paragraph id="H9F0BC2C68D5043CFBF14EA969831CE37"><enum>(3)</enum><header>Certification and payment of amounts</header><text>The Secretary of Labor shall, from time to time, certify to the Secretary of the Treasury the sum payable to each State under this subsection. The Secretary of the Treasury, prior to audit and settlement by the Government Accountability Office, shall make payments to the State in accordance with the certification from amounts available in the Wage Insurance Trust Fund under section 9511 of the Internal Revenue Code of 1986.</text> </paragraph><paragraph id="H390B97769F9947A1BC1CB514B882474C"><enum>(4)</enum><header>Limitation on use of amounts received</header><text>Money paid to a State under this subsection may be used solely for the purpose of paying benefits described in paragraph (1). Money so paid which is not used for such purpose shall be returned, at the time specified by the Secretary of Labor, to the Treasury of the United States and credited to the Wage Insurance Trust Fund.</text> </paragraph><paragraph id="H5ADDE5AE5702461BB8841568B426600"><enum>(5)</enum><header>State defined</header><text>For purposes of this subsection, the term <term>State</term> has the meaning given such term under section 205 of the Federal-State Extended Unemployment Compensation Act of 1970.</text> </paragraph><paragraph id="H04A97BEF4BCC4591BDC8006C699099C5"><enum>(6)</enum><header>Rule of construction</header><text>Nothing in this subsection shall prevent or limit any distribution of amounts from the Wage Insurance Trust Fund for reasonable costs associated with the implementation and operation of reemployment adjustment assistance programs (as described in section 303(l) of the Social Security Act) or for any other purpose (other than the payment of benefits) allowable under <external-xref legal-doc="usc" parsable-cite="usc/26/9511">section 9511</external-xref> of the Internal Revenue Code of 1986.</text> </paragraph></subsection><subsection id="HB6061C2982EE419FA4D3E52090558481"><enum>(c)</enum><header>Conforming amendment</header><text>Section 303(a) of the Social Security Act (42 U.S.C. 503(a)) is amended—</text> <paragraph id="HAFD43A0246804D99A1256CDB79853E4E"><enum>(1)</enum><text>by striking the period at the end of paragraph (10) and inserting <quote>; and</quote>; and</text> </paragraph><paragraph id="HE16D69BD9D8649CCA6EBD100F925EC77"><enum>(2)</enum><text>by adding at the end the following:</text> <quoted-block display-inline="no-display-inline" id="H0C8F5EC0F9C54025815278B69681F0E3" style="traditional"> <paragraph id="HBB4FD208B5724EA884666DADCC33D08B"><enum>(11)</enum><text>A reemployment adjustment assistance program that meets the requirements of subsection (l).</text> </paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection></section><section id="HDB89CF3FCCA744A4907055FE37D71C30"><enum>102.</enum><header>Administrative costs</header><text display-inline="no-display-inline">Section 302(a) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/502">42 U.S.C. 502(a)</external-xref>) is amended by striking the period at the end of the first sentence and inserting <quote>and 100 percent of so much of the reasonable expenditures of the State as are attributable to the costs of the implementation and operation of its reemploment adjustment assistance program (as described in section 303(l)).</quote>.</text> </section><section id="HF3E839428A424288A50060A0B2D2248E"><enum>103.</enum><header>Technical assistance</header><text display-inline="no-display-inline">The Secretary of Labor shall provide technical assistance and advice to assist the States in implementing the reemployment adjustment assistance programs required under the amendments made by this title.</text> </section><section id="H835136FC805F45E189332912F4AD3D7D"><enum>104.</enum><header>Reports to Congress</header> <subsection id="H3EAC056958B64BC8A5D195DC8D55009C"><enum>(a)</enum><header>Initial report</header><text display-inline="yes-display-inline">Not later than 3 years after the date of the enactment of this Act, the Secretary of Labor shall submit to Congress a report on the operation and effectiveness of the reemployment adjustment assistance programs required under the amendments made by this title.</text> </subsection><subsection id="HBCD4BACBE0864F8394F0E7E81958502D"><enum>(b)</enum><header>Annual reports</header><text>Not later than 4 years after the date of the enactment of this Act, the Secretary of Labor shall submit to Congress the first of 5 annual reports. Each such report shall include a detailed analysis of the following:</text> <paragraph id="HE3E52A43402D4566AC7DE26400CBC571"><enum>(1)</enum><text>The average annual income from wages that individuals receiving reemployment adjustment assistance from programs under section 303(l) of the Social Security Act (hereinafter <quote>beneficiaries of the Worker Empowerment Act</quote>) earned in the 2 years prior to employment dislocation, and the average quarterly income of such individuals in the 2 years following reemployment.</text> </paragraph><paragraph id="HDACD0D000A01468C98DC69534353744"><enum>(2)</enum><text>The average amount of quarterly benefits provided to beneficiaries of the Worker Empowerment Act from programs under section 303(l) of the Social Security Act, and the average duration of those benefits.</text> </paragraph><paragraph id="H568A65837F5A4F33BE95D1F7059DB452"><enum>(3)</enum><text display-inline="yes-display-inline">The average duration of unemployment experienced by beneficiaries of the Worker Empowerment Act before becoming eligible for benefits described in paragraph (2).</text> </paragraph><paragraph id="H6EA5898E9C8C49F39204D0C462A6617B"><enum>(4)</enum><text display-inline="yes-display-inline">Whether beneficiaries of the Worker Empowerment Act accepted lower-wage employment that they would otherwise have refused (if this Act had not been enacted), and whether such employment would have been refused in the absence of the receipt of unemployment compensation.</text> </paragraph><paragraph id="H8E6700B2305143798C01D9769F4DCF20"><enum>(5)</enum><text display-inline="yes-display-inline">To what extent beneficiaries of the Worker Empowerment Act displaced lower-skilled workers seeking the same job.</text> </paragraph><paragraph id="H91B19F168FAC47D68710D4686151866F"><enum>(6)</enum><text display-inline="yes-display-inline">To what extent employers paid lower wages than they would otherwise have because of the implementation of the reemployment adjustment assistance programs described in section 303(l) of the Social Security Act.</text> </paragraph></subsection></section><section id="HC92A264AB4DE475BA6404EA3B4EF4B2"><enum>105.</enum><header>Effective date</header><text display-inline="no-display-inline">Nothing in this title or in any amendment made by this title shall be considered to permit or require the payment of reemployment adjustment assistance benefits—</text> <paragraph id="HEF6105DBE9014144A8A98C00BAE2D440"><enum>(1)</enum><text display-inline="yes-display-inline">based on any separation from employment taking effect before January 1, 2009; or</text> </paragraph><paragraph id="H1DA82EED01F64C39B3F6DC9B87CBA282"><enum>(2)</enum><text>to supplement remuneration for employment performed in any pay period beginning before the commencement date of the program under which such benefits would be payable.</text> </paragraph></section><enum>II</enum><header>Wage insurance contributions</header> <section display-inline="no-display-inline" id="H6FF55F20FFED441C938D43EBFDD134A0" section-type="subsequent-section"><enum>201.</enum><header>Wage insurance contributions</header> <subsection id="HAAC9923606514362A4CC2D47D1155DC2"><enum>(a)</enum><header>In general</header><text>Subtitle C of the Internal Revenue Code of 1986 (relating to employment taxes) is amended by adding at the end the following new chapter:</text> <quoted-block display-inline="no-display-inline" id="H8044475286714385ADA42CFF6201F100" style="OLC"> <chapter id="H0A03406AA1EF4BBB897C3B406EB8C527"><enum>26</enum><header>Wage Insurance Contributions</header> <toc container-level="quoted-block-container" idref="H8044475286714385ADA42CFF6201F100" lowest-bolded-level="division-lowest-bolded" lowest-level="section" quoted-block="no-quoted-block" regeneration="yes-regeneration"> <toc-entry idref="H0A03406AA1EF4BBB897C3B406EB8C527" level="chapter">Chapter 26—Wage Insurance Contributions</toc-entry> <toc-entry idref="HBF98F015F7B946A98173E083F6D8694E" level="section">Sec. 3601. Rate of tax.</toc-entry> </toc> <section id="HBF98F015F7B946A98173E083F6D8694E"><enum>3601.</enum><header>Rate of tax</header> <subsection id="H0F49FBA1AFCC46BE821BC454D36B0079"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to 0.06 percent of the wages (as defined in section 3401(a)) paid by him with respect to employment.</text> </subsection><subsection id="HE2F5EE2CB85547ECBD2D8E4162EA7E49"><enum>(b)</enum><header>Limitation</header><text display-inline="yes-display-inline">The amount of wages taken into account under subsection (a) with respect to an employee for a calendar year shall not exceed the contribution and benefit base (as determined under section 230 of the Social Security Act) which is effective with respect to such year.</text> </subsection><subsection id="H3DA16A208CAA461383087C3FDBA7AF76"><enum>(c)</enum><header>Applicable rules</header><text>For purposes of this chapter, rules similar to the rules of sections 3122, 3123, 3125, 3126, and 3127 shall apply.</text> </subsection></section></chapter><after-quoted-block>.</after-quoted-block></quoted-block> </subsection><subsection id="HDA3BC48D841148CD80AB87AFD8EF3770"><enum>(b)</enum><header>Establishment of Wage Insurance Trust Fund</header><text>Subchapter A of chapter 98 of such Code (relating to trust fund code) is amended by adding at the end the following:</text> <quoted-block display-inline="no-display-inline" id="HAFD7A38E212841FC9D85D88983200BE" style="OLC"> <section id="H9F3053DEBBDD4B11BCB4F5A853BEC448"><enum>9511.</enum><header>Wage Insurance Trust Fund</header> <subsection id="HD4AE9EAD44B042808B4EECBD714339C"><enum>(a)</enum><header>Creation of Trust Fund</header><text>There is established in the Treasury of the United States a trust fund to be known as the <quote>Wage Insurance Trust Fund</quote> (referred to in this section as the <quote>Trust Fund</quote>), consisting of such amounts as may be appropriated or credited to the Trust Fund as provided in this section or section 9602(b).</text> </subsection><subsection id="H63D5E701114F4D0891715855DF6D23F7"><enum>(b)</enum><header>Transfers to Trust Fund</header><text>There is hereby appropriated to the Trust Fund an amount equivalent to the taxes received in the Treasury under section 3601.</text> </subsection><subsection id="H68BF47D9CAA74A41956071568DBD299B"><enum>(c)</enum><header>Distribution of amounts in Trust Fund</header><text display-inline="yes-display-inline">Amounts in the Trust Fund shall be available without further appropriation to make expenditures to carry out—</text> <paragraph id="HFC07A50423B84177A62096BA4D7DD0E4"><enum>(1)</enum><text>section 303(l), and so much of section 302(a), of the Social Security Act as relates to the implementation and operation of the program under such section 303(l), and</text> </paragraph><paragraph id="H16F6F24791CD4DB9A050FDDA5079107D"><enum>(2)</enum><text>the <short-title>Worker Empowerment Act</short-title>.</text> </paragraph></subsection><subsection id="HEF47E000AA4B441FAF02A81BDD00A2A6"><enum>(d)</enum><header>Authority To borrow</header> <paragraph id="HDDD9BA6D66B34B7CA370EAEE48B47CC"><enum>(1)</enum><header>In general</header><text>There are authorized to be appropriated to the Trust Fund, as repayable advances, such sums as may be necessary to carry out the purposes of the Trust Fund.</text> </paragraph><paragraph id="HDC55495424E440778F9F7CACEC34686C"><enum>(2)</enum><header>Limitation on aggregate advances</header><text>The maximum aggregate amount of repayable advances to the Trust Fund which is outstanding at any one time shall not exceed an amount equal to the amount which the Secretary estimates will be equal to the sum of the amounts appropriated to the Trust Fund under subsection (b) during the following 24 months.</text> </paragraph><paragraph id="H95D62203222A40FC8B452E980293EDA8"><enum>(3)</enum><header>Repayment of advances</header> <subparagraph id="H0B96EB3FA22748208B05EB18000D1DA"><enum>(A)</enum><header>In general</header><text>Advances made to the Trust Fund shall be repaid, and interest on such advances shall be paid, to the general fund of the Treasury when the Secretary determines that moneys are available for such purposes in the Trust Fund. Any amount transferred as a repayment under this subsection shall be credited against, and shall operate to reduce, any balance of advances repayable under this subsection.</text> </subparagraph><subparagraph id="H62692BD8EF9343E083611B37D8AF255C"><enum>(B)</enum><header>Rate of interest</header><text>Interest on advances made to the Trust Fund shall be—</text> <clause id="H6918ADB2B6214DD286DDE305C0EB2637"><enum>(i)</enum><text>at a rate determined by the Secretary (as of the close of the calendar month preceding the month in which the advance is made) to be equal to the current average market yield on outstanding marketable obligations of the United States with remaining periods to maturity comparable to the anticipated period during which the advance will be outstanding, and</text> </clause><clause id="H3BC10D0A0A614B7F9C00295B2C9682E7"><enum>(ii)</enum><text>compounded annually.</text> </clause></subparagraph></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block> </subsection><subsection id="HE69A52EE0D0646B6841FB029065B086E"><enum>(c)</enum><header>Conforming amendments</header> <paragraph id="H833CAFF345F74CFB9EFFFE99A65DAE29"><enum>(1)</enum><text>Section 6302(b) of such Code is amended by inserting <quote>26,</quote> after <quote>21,</quote>.</text> </paragraph><paragraph id="H9C587E145AFD4838A76DBA448B44206E"><enum>(2)</enum><text>Section 6513(c) of such Code is amended by striking <quote>or 24</quote> and inserting <quote>24, or 26</quote>.</text> </paragraph><paragraph id="H0CE6276425DC4BC395785F19EE79AC80"><enum>(3)</enum><text>Section 7507(d) of such Code is amended is amended by striking <quote>chapter 21 or chapter 23</quote> and inserting <quote>chapter 21, 23, or 26</quote>.</text> </paragraph><paragraph id="H4A730397E91E4BEC9CA266574206DE1F"><enum>(4)</enum><text>Section 7509 of such Code by adding at the end the following new sentence: <quote>The preceding sentence shall apply with respect to the tax imposed by chapter 26 in the same manner as such sentence applies to the tax imposed with respect to chapter 21.</quote>.</text> </paragraph></subsection><subsection id="HEEDDAEE532154050A04E9E56D10008AB"><enum>(d)</enum><header>Clerical amendments</header> <paragraph id="HD5D0BAF2AC1B480FBFCD52C858BB2639"><enum>(1)</enum><text>The table of chapters for subtitle C of such Code is amended by adding at the end the following new item:</text> <quoted-block display-inline="no-display-inline" id="HCF343F2A0C6C4C35B6B847D6A963D1D3" style="OLC"> <toc regeneration="no-regeneration"> <toc-entry idref="H0A03406AA1EF4BBB897C3B406EB8C527" level="chapter">Chapter 26. Wage Insurance Contributions.</toc-entry> </toc> <after-quoted-block>.</after-quoted-block></quoted-block> </paragraph><paragraph id="H1C5B19E5735C4572A29CEB7D339226CE"><enum>(2)</enum><header>Conforming amendment</header><text>The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following:</text> <quoted-block display-inline="no-display-inline" id="HFFCC39ADF9BE45E7BAC2E8F817BD55F9" style="OLC"> <toc container-level="quoted-block-container" idref="HAFD7A38E212841FC9D85D88983200BE" lowest-bolded-level="division-lowest-bolded" lowest-level="section" quoted-block="no-quoted-block" regeneration="yes-regeneration"> <toc-entry idref="H9F3053DEBBDD4B11BCB4F5A853BEC448" level="section">Sec. 9511. Wage Insurance Trust Fund.</toc-entry> </toc> <after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection><subsection id="H9B9285E870DC41DDB5F37D02B1721E1B"><enum>(e)</enum><header>Effective date</header><text>The amendments made by this section shall apply to wages paid after December 31, 2007.</text> </subsection></section>