Short title

This Act may be cited as the

Unemployment Compensation Extension Act of 2009

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.

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.

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.

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.