[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3548 Engrossed in House (EH)]
111th CONGRESS
1st Session
H. R. 3548
_______________________________________________________________________
AN ACT
To amend the Supplemental Appropriations Act, 2008 to provide for the
temporary availability of certain additional emergency unemployment
compensation, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Unemployment Compensation Extension
Act of 2009''.
SEC. 2. ADDITIONAL EMERGENCY UNEMPLOYMENT COMPENSATION.
(a) In General.--Section 4002 of the Supplemental Appropriations
Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is amended by
adding at the end the following:
``(d) Further Additional Emergency Unemployment Compensation.--
``(1) In general.--If, at the time that the amount added to
an individual's account under subsection (c)(1) (hereinafter
`additional emergency unemployment compensation') is exhausted
or at any time thereafter, such individual's State is in an
extended benefit period (as determined under paragraph (2)),
such account shall be further augmented by an amount
(hereinafter `further additional emergency unemployment
compensation') equal to the lesser of--
``(A) 50 percent of the total amount of regular
compensation (including dependents' allowances) payable
to the individual during the individual's benefit year
under the State law; or
``(B) 13 times the individual's average weekly
benefit amount (as determined under subsection (b)(2))
for the benefit year.
``(2) Extended benefit period.--For purposes of paragraph
(1), a State shall be considered to be in an extended benefit
period, as of any given time, if such a period would then be in
effect for such State under the Federal-State Extended
Unemployment Compensation Act of 1970 if--
``(A) section 203(d) of such Act--
``(i) were applied by substituting `6' for
`5' each place it appears; and
``(ii) did not include the requirement
under paragraph (1)(A) thereof; or
``(B) section 203(f) of such Act were applied to
such State--
``(i) regardless of whether or not the
State had by law provided for its application;
``(ii) by substituting `8.5' for `6.5' in
paragraph (1)(A)(i) thereof; and
``(iii) as if it did not include the
requirement under paragraph (1)(A)(ii) thereof.
``(3) Coordination rule.--Notwithstanding an election under
section 4001(e) by a State to provide for the payment of
emergency unemployment compensation prior to extended
compensation, such State may pay extended compensation to an
otherwise eligible individual prior to any further additional
emergency unemployment compensation, if such individual claimed
extended compensation for at least 1 week of unemployment after
the exhaustion of additional emergency unemployment
compensation.
``(4) Limitation.--The account of an individual may be
augmented not more than once under this subsection.''.
(b) Conforming Amendment to Non-augmentation Rule.--Section
4007(b)(2) of the Supplemental Appropriations Act, 2008 (Public Law
110-252; 26 U.S.C. 3304 note) is amended--
(1) by striking ``then section 4002(c)'' and inserting
``then subsections (c) and (d) of section 4002''; and
(2) by striking ``paragraph (2) of such section)'' and
inserting ``paragraph (2) of such subsection (c) or (d) (as the
case may be))''.
(c) Transfer of Funds.--Section 4004(e)(1) of the Supplemental
Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is
amended by striking ``Act;'' and inserting ``Act and the Unemployment
Compensation Extension Act of 2009;''.
(d) Effective Date.--The amendments made by this section shall
apply as if included in the enactment of the Supplemental
Appropriations Act, 2008, except that no amount shall be payable by
virtue of such amendments with respect to any week of unemployment
commencing before the date of the enactment of this Act.
SEC. 3. 0.2 PERCENT FUTA SURTAX.
(a) In General.--Section 3301 of the Internal Revenue Code of 1986
(relating to rate of tax) is amended--
(1) by striking ``through 2009'' in paragraph (1) and
inserting ``through 2010'', and
(2) by striking ``calendar year 2010'' in paragraph (2) and
inserting ``calendar year 2011''.
(b) Effective Date.--The amendments made by this section shall
apply to wages paid after December 31, 2009.
SEC. 4. REPORTING OF FIRST DAY OF EARNINGS TO DIRECTORY OF NEW HIRES.
(a) In General.--Section 453A(b)(1)(A) of the Social Security Act
(42 U.S.C. 653a(b)(1)(A)) is amended by inserting ``the date services
for remuneration were first performed by the employee,'' after ``of the
employee,''.
(b) Reporting Format and Method.--Section 453A(c) of the Social
Security Act (42 U.S.C. 653a(c)) is amended by inserting ``, to the
extent practicable,'' after ``Each report required by subsection (b)
shall''.
(c) Effective Date.--
(1) In general.--Subject to paragraph (2), the amendments
made by this section shall take effect 6 months after the date
of enactment of this Act.
(2) Compliance transition period.--If the Secretary of
Health and Human Services determines that State legislation
(other than legislation appropriating funds) is required in
order for a State plan under part D of title IV of the Social
Security Act to meet the additional requirements imposed by the
amendment made by subsection (a), the plan shall not be
regarded as failing to meet such requirements before the first
day of the second calendar quarter beginning after the close of
the first regular session of the State legislature that begins
after the effective date of such amendment. If the State has a
2-year legislative session, each year of the session is deemed
to be a separate regular session of the State legislature.
SEC. 5. COLLECTION IN ALL STATES OF UNEMPLOYMENT COMPENSATION DUE TO
FRAUD.
(a) In General.--Subsection (f) of section 6402 of the Internal
Revenue Code of 1986 is amended by striking paragraph (3) and
redesignating paragraphs (4) through (8) as paragraphs (3) through (7),
respectively.
(b) Effective Date.--The amendment made by this section shall apply
to refunds payable on or after the date of the enactment of this Act.
Passed the House of Representatives September 22, 2009.
Attest:
Clerk.
111th CONGRESS
1st Session
H. R. 3548
_______________________________________________________________________
AN ACT
To amend the Supplemental Appropriations Act, 2008 to provide for the
temporary availability of certain additional emergency unemployment
compensation, and for other purposes.