Short title

This Act may be cited as the

Americans Want to Work Act

Adjustment to fourth-tier emergency unemployment compensation

Section 4002(e)(1) of the Supplemental Appropriations Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note) is amended by striking subsection (d)(1) (third-tier emergency unemployment compensation) and inserting subsection (f)(1) (fifth-tier emergency unemployment compensation).

Fifth-tier emergency unemployment compensation

(a)

In general

Section 4002 of the Supplemental Appropriations Act, 2008, as amended by section 2, is further amended— (1)by redesignating subsections (f) and (g) as subsections (h) and (i), respectively; and (2)by inserting after subsection (e) the following new subsection:

(f)

Fifth-Tier emergency unemployment compensation

(1)

In general

If, at the time that the amount added to an individual’s account under subsection (d)(1) (third-tier 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 fifth-tier emergency unemployment compensation) equal to the lesser of— (A)80 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)20 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— (A)such a period would then be in effect for such State under section 203(d) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) if such section did not include the requirement under paragraph (1)(A) thereof; or (B)such a period would then be in effect for such State under section 203(f) of such Act if— (i)such section 203(f) were applied to such State (regardless of whether the State by law had provided for such application); and (ii)such section 203(f)— (I)were applied by substituting 7.5 for 6.5 in paragraph (1)(A)(i) thereof; and (II)did not include the requirement under paragraph (1)(A)(ii) thereof. (3)

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 and (e) and inserting , (e), and (f); and (2)by striking or (e) and inserting , (e), or (f). (c)

Coordination

Section 4002(g) of the Supplemental Appropriations Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note), as redesignated by subsection (a)(1), is amended by adding at the end the following new paragraphs:

(3)

Further coordination with extended compensation

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 emergency unemployment compensation under subsection (f) (by reason of the amendments made by section 3(a) of the Americans Want to Work Act), if such individual claimed extended compensation for at least 1 week of unemployment after the exhaustion of emergency unemployment compensation under this part (as this part was in effect on the day before the date of the enactment of this subsection). (4)

Coordination with tiers III, IV, and V

If a State determines that implementation of the fifth-tier of emergency unemployment compensation by reason of the amendments made by sections 2 and 3 of the Americans Want to Work Act would unduly delay the prompt payment of emergency unemployment compensation under this title by reason of the amendments made by such Act, such State may elect to pay fourth-tier emergency unemployment compensation prior to the payment of fifth-tier emergency unemployment compensation until such time as such State determines that fifth-tier emergency unemployment compensation may be paid without undue delay. For purposes of determining whether an account may be augmented for fifth-tier emergency unemployment compensation under subsection (f), if a State makes the election described in the previous sentence, such State shall treat the date of exhaustion of fourth-tier emergency unemployment compensation as the date of exhaustion of third-tier emergency unemployment compensation if the date of exhaustion of fourth-tier emergency unemployment compensation is later than the date of exhaustion of third-tier emergency unemployment compensation.

(d)

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 (E), by striking and at the end; and (2)by inserting after subparagraph (F) the following new subparagraph:

(G)the amendments made by subsections (a), (b), and (c) of section 3 of the Americans Want to Work Act; and

(e)

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.

Extension of payroll tax forgiveness for hiring unemployed workers and business credit for the retention of certain newly hired individuals

(a)

Extension

Section 3111(d) of the Internal Revenue Code of 1986 is amended— (1)by striking with respect to employment during the period beginning on the day after the date of the enactment of this subsection and ending on December 31, 2010, in paragraph (1) and inserting during the applicable period with respect to employment, (2)by striking January 1, 2011 in paragraph (3) and inserting January 1, 2012, (3)by redesignating paragraph (5) as paragraph (6) and by inserting after paragraph (4) the following new paragraph:

(5)

Applicable period

For purposes of paragraph (1), the applicable period is— (A)with respect to any qualified individual who begins employment after February 3, 2010, the period beginning after March 18, 2010, and ending on December 31, 2010, and (B)with respect to any qualified individual who begins employment after August 4, 2010, the period beginning on the day after the date of the enactment of this paragraph and ending on December 31, 2011.

, and

(4)by inserting

and 2011

after

2010

in the heading thereof. (b)

Railroad retirement taxes

Section 3221(c) of the Internal Revenue Code of 1986 is amended— (1)by striking during the period beginning on the day after the date of the enactment of this subsection and ending on December 31, 2010 in paragraph (1) and inserting during the applicable period, (2)by striking January 1, 2011 in paragraph (3) and inserting January 1, 2012, (3)by redesignating paragraph (5) as paragraph (6) and by inserting after paragraph (4) the following new paragraph:

(5)

Applicable period

, and

(4)by inserting

and 2011

after

2010

in the heading thereof. (c)

Transfers to certain funds

Section 101 of the Hiring Incentives to Restore Employment Act is amended— (1)by inserting and section 4(a) of the Americans Want to Work Act after subsection (a) in subsection (c), and (2)by inserting and section 4(b) of the Americans Want to Work Act after paragraph (1) in subsection (d)(2). (d)

Conforming amendment

The heading of section 102 of the Hiring Incentives to Restore Employment Act is amended by inserting

and 2011

after

2010

. (e)

Treatment of temporary census workers

Sections 3111(d)(3) and 3121(c)(3) of the Internal Revenue Code of 1986 are each amended by adding at the end the following new flush sentence:

For purposes of subparagraph (B), employment by the Bureau of the Census as a temporary enumerator for the 2010 decennial census shall not be taken into account.

(f)

Effective date

The amendments made by this section shall take effect as if included in the amendments made by section 101 of the Hiring Incentives to Restore Employment Act.

Increase of business credit for the retention of certain newly hired individuals

(a)

In general

Section 102 of the Hiring Incentives to Restore Employment Act (Public Law 111–147) is amended by adding at the end the following new subsection:

(e)

Increased credit for certain long-Term unemployed workers

(1)

In general

In the case of a qualified long-term unemployed worker, the credit otherwise determined under subsection (a) (without regard to this subsection) with respect to such qualified long-term unemployed worker shall be increased by $1,000. (2)

Qualified long-term unemployed worker

For purposes of this subsection, the term qualified long-term unemployed worker means any qualified individual (as defined in section 3111(d)(3) or section 3221(c)(3) of the Internal Revenue Code of 1986)— (A)who is a retained worker, (B)who certifies by signed affidavit, under penalties of perjury, that— (i)such individual has not been employed during the 693-day period ending on the date such individual begins the employment with respect to which the individual is a qualified individual, or (ii)such individual has exhausted all unemployment insurance benefits under Federal or State law, if such benefits are exhausted in a period of less than 693 days, and (C)who begins employment with a qualified employer (as defined in section 3111(d)(2) or section 3221(c)(2) of the Internal Revenue Code of 1986) after the date of the enactment of this subsection and before January 1, 2012.

(b)

Effective date

The amendment made by this section shall apply to individuals beginning employment after the date of the enactment of this Act, in taxable years ending after such date.