[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4213 Enrolled Bill (ENR)]

        H.R.4213

                      One Hundred Eleventh Congress

                                 of the

                        United States of America


                          AT THE SECOND SESSION

          Begun and held at the City of Washington on Tuesday,
             the fifth day of January, two thousand and ten


                                 An Act


 
 To amend the Internal Revenue Code of 1986 to extend certain expiring 
                   provisions, 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 2010''.
SEC. 2. EXTENSION OF UNEMPLOYMENT INSURANCE PROVISIONS.
    (a) In General.--(1) Section 4007 of the Supplemental 
Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is 
amended--
        (A) by striking ``June 2, 2010'' each place it appears and 
    inserting ``November 30, 2010'';
        (B) in the heading for subsection (b)(2), by striking ``june 2, 
    2010'' and inserting ``november 30, 2010''; and
        (C) in subsection (b)(3), by striking ``November 6, 2010'' and 
    inserting ``April 30, 2011''.
    (2) Section 2005 of the Assistance for Unemployed Workers and 
Struggling Families Act, as contained in Public Law 111-5 (26 U.S.C. 
3304 note; 123 Stat. 444), is amended--
        (A) by striking ``June 2, 2010'' each place it appears and 
    inserting ``December 1, 2010''; and
        (B) in subsection (c), by striking ``November 6, 2010'' and 
    inserting ``May 1, 2011''.
    (3) Section 5 of the Unemployment Compensation Extension Act of 
2008 (Public Law 110-449; 26 U.S.C. 3304 note) is amended by striking 
``November 6, 2010'' and inserting ``April 30, 2011''.
    (b) Funding.--Section 4004(e)(1) of the Supplemental Appropriations 
Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is amended--
        (1) in subparagraph (D), by striking ``and'' at the end; and
        (2) by inserting after subparagraph (E) the following:
            ``(F) the amendments made by section 2(a)(1) of the 
        Unemployment Compensation Extension Act of 2010; and''.
    (c) Conditions for Receiving Emergency Unemployment Compensation.--
Section 4001(d)(2) of the Supplemental Appropriations Act, 2008 (Public 
Law 110-252; 26 U.S.C. 3304 note) is amended, in the matter preceding 
subparagraph (A), by inserting before ``shall apply'' the following: 
``(including terms and conditions relating to availability for work, 
active search for work, and refusal to accept work)''.
    (d) Effective Date.--The amendments made by this section shall take 
effect as if included in the enactment of the Continuing Extension Act 
of 2010 (Public Law 111-157).
SEC. 3. COORDINATION OF EMERGENCY UNEMPLOYMENT COMPENSATION WITH 
REGULAR COMPENSATION.
    (a) Certain Individuals Not Ineligible by Reason of New Entitlement 
to Regular Benefits.--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:
    ``(g) Coordination of Emergency Unemployment Compensation With 
Regular Compensation.--
        ``(1) If--
            ``(A) an individual has been determined to be entitled to 
        emergency unemployment compensation with respect to a benefit 
        year,
            ``(B) that benefit year has expired,
            ``(C) that individual has remaining entitlement to 
        emergency unemployment compensation with respect to that 
        benefit year, and
            ``(D) that individual would qualify for a new benefit year 
        in which the weekly benefit amount of regular compensation is 
        at least either $100 or 25 percent less than the individual's 
        weekly benefit amount in the benefit year referred to in 
        subparagraph (A),
    then the State shall determine eligibility for compensation as 
    provided in paragraph (2).
        ``(2) For individuals described in paragraph (1), the State 
    shall determine whether the individual is to be paid emergency 
    unemployment compensation or regular compensation for a week of 
    unemployment using one of the following methods:
            ``(A) The State shall, if permitted by State law, establish 
        a new benefit year, but defer the payment of regular 
        compensation with respect to that new benefit year until 
        exhaustion of all emergency unemployment compensation payable 
        with respect to the benefit year referred to in paragraph 
        (1)(A);
            ``(B) The State shall, if permitted by State law, defer the 
        establishment of a new benefit year (which uses all the wages 
        and employment which would have been used to establish a 
        benefit year but for the application of this paragraph), until 
        exhaustion of all emergency unemployment compensation payable 
        with respect to the benefit year referred to in 
        paragraph(1)(A);
            ``(C) The State shall pay, if permitted by State law--
                ``(i) regular compensation equal to the weekly benefit 
            amount established under the new benefit year, and
                ``(ii) emergency unemployment compensation equal to the 
            difference between that weekly benefit amount and the 
            weekly benefit amount for the expired benefit year; or
            ``(D) The State shall determine rights to emergency 
        unemployment compensation without regard to any rights to 
        regular compensation if the individual elects to not file a 
        claim for regular compensation under the new benefit year.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to individuals whose benefit years, as described in section 
4002(g)(1)(B) the Supplemental Appropriations Act, 2008 (Public Law 
110-252; 26 U.S.C. 3304 note), as amended by this section, expire after 
the date of enactment of this Act.
SEC. 4. REQUIRING STATES TO NOT REDUCE REGULAR COMPENSATION IN ORDER TO 
BE ELIGIBLE FOR FUNDS UNDER THE EMERGENCY UNEMPLOYMENT COMPENSATION 
PROGRAM.
    Section 4001 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 new subsection:
    ``(g) Nonreduction Rule.--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--
        ``(1) the average weekly benefit amount of regular compensation 
    which will be payable during the period of the agreement occurring 
    on or after June 2, 2010 (determined disregarding any additional 
    amounts attributable to the modification described in section 
    2002(b)(1) of the Assistance for Unemployed Workers and Struggling 
    Families Act, as contained in Public Law 111-5 (26 U.S.C. 3304 
    note; 123 Stat. 438)), will be less than
        ``(2) 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 June 2, 2010.''.
SEC. 5. BUDGETARY PROVISIONS.
    (a) Statutory Paygo.--The budgetary effects of this Act, for the 
purpose of complying with the Statutory Pay-As-You-Go Act of 2010, 
shall be determined by reference to the latest statement titled 
`Budgetary Effects of PAYGO Legislation' for this Act, jointly 
submitted for printing in the Congressional Record by the Chairmen of 
the House and Senate Budget Committees, provided that such statement 
has been submitted prior to the vote on passage in the House acting 
first on this conference report or amendment between the Houses.
    (b) Emergency Designations.--Sections 2 and 3--
        (1) are designated as an emergency requirement pursuant to 
    section 4(g) of the Statutory Pay-As-You-Go Act of 2010 (Public Law 
    111-139; 2 U.S.C. 933(g));
        (2) in the House of Representatives, are designated as an 
    emergency for purposes of pay-as-you-go principles; and
        (3) in the Senate, are designated as an emergency requirement 
    pursuant to section 403(a) of S. Con. Res. 13 (111th Congress), the 
    concurrent resolution on the budget for fiscal year 2010.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.