1.Short title; table of
contents
(a)This Act may be cited
as the Emergency Unemployment
Compensation Extension Act of 2011
.
(b)The table of contents of this Act is as follows:
Sec. 1. Short title; table of contents.
Title I—Extension of Unemployment Programs
Sec. 101. Temporary extension of unemployment insurance
provisions.
Sec. 102. Modification of indicators under the extended benefit
program.
Sec. 103. Additional extended unemployment benefits under the
Railroad Unemployment Insurance Act.
Title II—State and Employer Assistance
Sec. 201. Extension of temporary assistance for States with
advances.
Sec. 202. FUTA credit reductions for 2011 contingent on
voluntary agreements.
Sec. 203. Assistance contingent on voluntary
agreements.
Sec. 204. Solvency bonus.
<enum>I</enum><header>Extension of
Unemployment Programs</header>
<section display-inline="no-display-inline" id="H674A64CC6F444D4484494563C8E28E53" section-type="subsequent-section"><enum>101.</enum><header>Temporary extension
of unemployment insurance provisions</header>
<subsection display-inline="no-display-inline" id="HC61108FE69414B0E825DD865DF5556BF"><enum>(a)</enum><header>In
general</header><paragraph commented="no" display-inline="yes-display-inline" id="H1ABD7E38C84844CBBD767297528550C4"><enum>(1)</enum><text>Section 4007 of the
Supplemental Appropriations Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note)
is amended—</text>
<subparagraph id="H93DD865CD0184851B4DF30BF173057AE" indent="up1"><enum>(A)</enum><text>by striking <quote>January 3,
2012</quote> each place it appears and inserting <quote>January 3,
2013</quote>;</text>
</subparagraph><subparagraph display-inline="no-display-inline" id="H4F2DC3C1CF9E42C3A09A0BF0CC1AE14E" indent="up1"><enum>(B)</enum><text display-inline="yes-display-inline">in the heading for subsection (b)(2), by
striking <quote><header-in-text level="paragraph" style="OLC">january 3,
2012</header-in-text></quote> and inserting <quote><header-in-text level="paragraph" style="OLC">january 3, 2013</header-in-text></quote>;
and</text>
</subparagraph><subparagraph id="H35C88207C6D34914BA28CF01E7DF4C55" indent="up1"><enum>(C)</enum><text>in subsection (b)(3), by striking
<quote>June 9, 2012</quote> and inserting <quote>June 8, 2013</quote>.</text>
</subparagraph></paragraph><paragraph id="H1F578B7C717A4FFDB10C579A265496C8" indent="up1"><enum>(2)</enum><text>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—</text>
<subparagraph id="H9D942B8E969D4EFD96CB3E086C752A76"><enum>(A)</enum><text>by striking <quote>January 4,
2012</quote> each place it appears and inserting <quote>January 4,
2013</quote>; and</text>
</subparagraph><subparagraph id="H98C26AFF341E4511A29AC8FDB408A0F6"><enum>(B)</enum><text>in subsection (c), by striking
<quote>June 11, 2012</quote> and inserting <quote>June 11, 2013</quote>.</text>
</subparagraph></paragraph><paragraph id="H0E9DFF54246B4B98B16F193FE3CCE314" indent="up1"><enum>(3)</enum><text>Section 5 of the Unemployment
Compensation Extension Act of 2008 (Public Law 110–449; 26 U.S.C. 3304 note) is
amended by striking <quote>June 10, 2012</quote> and inserting <quote>June 10,
2013</quote>.</text>
</paragraph></subsection><subsection id="H610D24473E32460A86C3E8ADBF5B3DC3"><enum>(b)</enum><header>Funding</header><text>Section
4004(e)(1) of the Supplemental Appropriations Act, 2008 (Public Law 110–252; 26
U.S.C. 3304 note) is amended—</text>
<paragraph id="H42DACFBF60E44330B11021910D635E01"><enum>(1)</enum><text display-inline="yes-display-inline">in subparagraph (F), by striking
<quote>and</quote> at the end; and</text>
</paragraph><paragraph id="H56E07B0F86084EA5A71A0A4E127AC0F8"><enum>(2)</enum><text>by inserting after
subparagraph (G) the following:</text>
<quoted-block display-inline="no-display-inline" id="HC824C5128D8649669E0237872B13718E" style="OLC">
<subparagraph commented="no" display-inline="no-display-inline" id="H3C2FD60DE39743CAA55BF83D4F891D66"><enum>(H)</enum><text>the amendments
made by section 101(a)(1) of the <short-title>Emergency
Unemployment Compensation Extension Act of 2011</short-title>;
and</text>
</subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="H6E84B86184A94D099B0B885F3CE8F82C"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall take effect as if
included in the enactment of the Tax Relief, Unemployment Insurance
Reauthorization, and Job Creation Act of 2010 (Public Law 111–312).</text>
</subsection></section><section id="H1C44FE81951C47B3BE37CF3C51C14BFA" section-type="subsequent-section"><enum>102.</enum><header>Modification of
indicators under the extended benefit program</header>
<subsection id="H56539DF3717F470B8E7BE43D73A8857A"><enum>(a)</enum><header>Extension</header><text display-inline="yes-display-inline">Section 203 of the Federal-State Extended
Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is amended—</text>
<paragraph id="HD4FC8B0BE88F4548B6142D45DAF1ECCD"><enum>(1)</enum><text display-inline="yes-display-inline">in subsection (d), by striking ‘‘December
31, 2011’’ and inserting ‘‘December 31, 2012’’; and</text>
</paragraph><paragraph id="HF64307A3D3214F8AB92D4E7953580C47"><enum>(2)</enum><text display-inline="yes-display-inline">in subsection (f)(2), by striking
‘‘December 31, 2011’’ and inserting ‘‘December 31, 2012’’.</text>
</paragraph></subsection><subsection id="H245744B045494331AFD6DC3725A4CAB4"><enum>(b)</enum><header>Indicator</header><text display-inline="yes-display-inline">Section 203(d) of the Federal-State
Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is amended
by adding at the end the following: <quote>Effective with respect to
compensation for weeks of unemployment beginning on or after January 1, 2012
(or, if later, the date established pursuant to State law) and ending on or
before December 31, 2012, the State may by statute, regulation, or other
issuance having the force and effect of law provide that the determination of
whether there has been a State <term>on</term> or <term>off</term> indicator
beginning or ending any extended benefit period shall be made under this
subsection, disregarding subparagraph (A) of paragraph (1) and disregarding
<quote>either subparagraph (A) or</quote> in paragraph (2).</quote>.</text>
</subsection><subsection id="H55A0D03DD95A4DD2875183C4E034F0F9"><enum>(c)</enum><header>Alternative
trigger</header><text>Section 203(f) of the Federal-State Extended Unemployment
Compensation Act of 1970 (26 U.S.C. 3304 note) is amended—</text>
<paragraph id="H307EF316ECA9415BA2291240AE220053"><enum>(1)</enum><text>by redesignating
paragraph (3) as paragraph (4); and</text>
</paragraph><paragraph id="H79F1156D6A524BF0ABAF9E39D5E199DC"><enum>(2)</enum><text>by inserting after
paragraph (2) the following:</text>
<quoted-block display-inline="no-display-inline" id="HF9EAF8717EDE4167824C220DD9CF30C1" style="OLC">
<paragraph id="HC8B882FF9EAF40B48893A266EEFCDB1A" indent="up1"><enum>(3)</enum><text display-inline="yes-display-inline">Effective with respect to compensation for
weeks of unemployment beginning on or after January 1, 2012 (or, if later, the
date established pursuant to State law) and ending on or before December 31,
2012, the State may by statute, regulation, or other issuance with the force
and effect of law provide that the determination of whether there has been a
State <term>on</term> or <term>off</term> indicator beginning or ending any
extended benefit period shall be made under this subsection, disregarding
clause (ii) of paragraph (1)(A) and as if paragraph (1)(B) had been amended by
striking <quote>either the requirements of clause (i) or (ii)</quote> and
inserting <quote>the requirements of clause
(i)</quote>.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection></section><section display-inline="no-display-inline" id="H28F081BEE80B40E0A6EBFACF6F0F6E6B" section-type="subsequent-section"><enum>103.</enum><header>Additional extended
unemployment benefits under the Railroad Unemployment Insurance Act</header>
<subsection id="H8014367538E94D81BA798A39C74318BA"><enum>(a)</enum><header>Extension</header><text display-inline="yes-display-inline">Section 2(c)(2)(D)(iii) of the Railroad
Unemployment Insurance Act, as added by section 2006 of the American Recovery
and Reinvestment Act of 2009 (Public Law 111–5) and as amended by section 9 of
the Worker, Homeownership, and Business Assistance Act of 2009 (Public Law
111–92) and section 505 of the Tax Relief, Unemployment Insurance
Reauthorization, and Job Creation Act of 2010 (Public Law 111–312), is
amended—</text>
<paragraph id="HE426ECF9155947F79338AB19D2C22C13"><enum>(1)</enum><text>by striking
<quote>June 30, 2011</quote> and inserting <quote>June 30, 2012</quote>;
and</text>
</paragraph><paragraph id="H69DA5FB045BB49E889EB5FAA2C013CB5"><enum>(2)</enum><text>by striking
<quote>December 31, 2011</quote> and inserting <quote>December 31,
2012</quote>.</text>
</paragraph></subsection><subsection id="HFC4FE2D3E4E1474597EFF103DFE79BB5"><enum>(b)</enum><header>Clarification on
authority To use funds</header><text>Funds appropriated under either the first
or second sentence of clause (iv) of section 2(c)(2)(D) of the Railroad
Unemployment Insurance Act shall be available to cover the cost of additional
extended unemployment benefits provided under such section 2(c)(2)(D) by reason
of the amendments made by subsection (a) as well as to cover the cost of such
benefits provided under such section 2(c)(2)(D), as in effect on the day before
the date of the enactment of this Act.</text>
</subsection></section><enum>II</enum><header>State and
Employer Assistance</header>
<section id="H1850B34145C941F19FB34AC0F2E98089"><enum>201.</enum><header>Extension of
temporary assistance for States with advances</header><text display-inline="no-display-inline">Section 1202(b)(10)(A) of the Social
Security Act (42 U.S.C. 1322(b)(10)(A)) is amended, in the matter before clause
(i), by striking <quote>2010—</quote> and inserting <quote>2010 and the
12-month period beginning on October 1, 2011—</quote>.</text>
</section><section id="HA60F1911122B4E57945496395DA5E53D"><enum>202.</enum><header>FUTA credit
reductions for 2011 contingent on voluntary agreements</header>
<subsection id="H2F3BC65959424F8BA08830CFD92A3665"><enum>(a)</enum><header>In
general</header><text>Section 3302(c) of the Internal Revenue Code of 1986 is
amended—</text>
<paragraph id="HA800E383E2094EFB80625FCF45722323"><enum>(1)</enum><text>by redesignating
paragraph (3) as paragraph (4), and</text>
</paragraph><paragraph id="H726B54CEC24C4F42975C569ED1FB3619"><enum>(2)</enum><text>by inserting after
paragraph (2) the following new paragraph:</text>
<quoted-block id="H7EA68C68C86646BB88CEDF82572B3E17" style="OLC">
<paragraph id="H9DE2323482BE4C9B80191B3741FE46B2"><enum>(3)</enum><subparagraph commented="no" display-inline="yes-display-inline" id="H0A70D52ECA1C4D05A9CBE86922596AA1"><enum>(A)</enum><text>If a State has entered
into a voluntary agreement under section 203 of the
<short-title>Emergency Unemployment Compensation Extension
Act of 2011</short-title>, the provisions of paragraph (2) shall be applied
with respect to the taxable year beginning January 1, 2011, or any succeeding
taxable year, by deeming January 1, 2012, to be the first January 1 occurring
after January 1, 2010. For purposes of paragraph (2), consecutive taxable years
in the period commencing January 1, 2012, shall be determined as if the taxable
year which begins on January 1, 2012, were the taxable year immediately
succeeding the taxable year which began on January 1, 2010. No taxpayer shall
be subject to credit reductions under this paragraph for the taxable year
beginning January 1, 2011.</text>
</subparagraph><subparagraph id="H0A88E179B01447A68569E9B2EDD49880" indent="up1"><enum>(B)</enum><text display-inline="yes-display-inline">If
the voluntary agreement specified in subparagraph (A) is terminated under
section 203(e) of the <short-title>Emergency Unemployment
Compensation Extension Act of 2011</short-title>, subparagraph (A) shall not be
effective for any taxable
year.</text>
</subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection commented="no" id="HBC0E81935A12404F87365EC733440793"><enum>(b)</enum><header>Effective
date</header><text>The amendments made by subsection (a) shall apply to taxable
years beginning after December 31, 2010.</text>
</subsection></section><section id="H4B158348F1F3408CA86AFC640E976DE2"><enum>203.</enum><header>Assistance
contingent on voluntary agreements</header>
<subsection id="H52C0CC87F50B4ACE9D1FA57AB11BC1C2"><enum>(a)</enum><header>In
general</header><text>The amendment made by section 201 shall not apply with
respect to any State with which the Secretary of Labor has not entered into a
voluntary agreement under this section.</text>
</subsection><subsection id="HDB068D3DCB7643E6A69A6CE52CAA2CB7"><enum>(b)</enum><header>Application</header><text display-inline="yes-display-inline">Any State that has 1 or more outstanding
repayable advances from the Federal unemployment account under section 1201 of
the Social Security Act (42 U.S.C. 1321) may apply to the Secretary of Labor to
enter into a voluntary agreement under this section.</text>
</subsection><subsection id="HC590CADC304F4312A3C675FC53624FA6"><enum>(c)</enum><header>Requirements</header><text>An
application described in subsection (b) shall be submitted within such time,
and in such form and manner, as the Secretary of Labor may require, except that
any such application shall include certification by the State that during the
period of the agreement—</text>
<paragraph id="HC7B2711D66364FE5A1C70C854A1B8689"><enum>(1)</enum><text>the method
governing the computation of regular compensation under the State law of the
State will not be modified in a manner such that the average weekly benefit
amount of regular compensation which will be payable during the period of the
agreement will be less than the average weekly benefit amount of regular
compensation which would have otherwise been payable under the State law as in
effect on the date of the enactment of this subsection;</text>
</paragraph><paragraph id="HD6CC6FC1B0574E60934D6B3902FB8E73"><enum>(2)</enum><text>the State law of
the State will not be modified in a manner such that any unemployed individual
who would be eligible for regular compensation under the State law in effect on
such date of enactment would be ineligible for regular compensation during the
period of the agreement or would be subject to any disqualification during the
period of the agreement that the individual would not have been subject to
under the State law in effect on such date of enactment; and</text>
</paragraph><paragraph id="H11097F1C562E42CEB91ADDCA8E04C424"><enum>(3)</enum><text>the State law of
the State will not be modified in a manner such that the maximum amount of
regular compensation that any unemployed individual would be eligible to
receive in a benefit year during the period of the agreement will be less than
the maximum amount of regular compensation that the individual would have been
eligible to receive during a benefit year under the State law in effect on such
date of enactment.</text>
</paragraph></subsection><subsection id="HFBC56139320C48A1AA8406A1F4B6530D"><enum>(d)</enum><header>Decision</header><text>The
Secretary of Labor shall review any application received from a State to enter
into a voluntary agreement under this section and, within 30 days after the
date of receipt, approve or disapprove the application and notify the Governor
of the State of the Secretary’s decision, including—</text>
<paragraph id="H7565D82B329C4B5DAEB45680EEAB960D"><enum>(1)</enum><text>if approved, the
effective date of the agreement; and</text>
</paragraph><paragraph id="H76CF24DE3BC24EAAAD8F3BBE0E2DBA2C"><enum>(2)</enum><text>if disapproved,
the reasons why it was disapproved.</text>
</paragraph></subsection><subsection id="H9AFB5A11DA914C2F96DD3BDC8DD9C633"><enum>(e)</enum><header>Termination</header>
<paragraph id="HEAD0BF21430D43DC8DDB1C17E8389C63"><enum>(1)</enum><header>In
general</header><text>If, after reasonable notice and opportunity for a
hearing, the Secretary of Labor finds that a State with which the Secretary has
entered into an agreement under this section has modified State law so that it
no longer contains the provisions specified in paragraph (1), (2), or (3) of
subsection (c) or has failed to comply substantially with any of those
provisions, the agreement shall be terminated, effective as of such date as the
Secretary shall determine, but in no event later than December 31, 2012.</text>
</paragraph><paragraph id="H74DD45BDA3E243BE848E098CDC8D0230"><enum>(2)</enum><header>Effect with
respect to repayable advances</header><text>If an agreement under this section
with a State is terminated, then, effective as of the termination date of such
agreement, paragraph (10) of section 1202(b) of the Social Security Act shall,
for purposes of such State, be applied as if subparagraph (A) of such paragraph
had been amended by striking the date specified in such subparagraph (in the
matter before clause (i) thereof) and inserting the termination date of such
agreement.</text>
</paragraph></subsection><subsection id="H06B189B6FFEC4519B93B367390E97D67"><enum>(f)</enum><header>Regulations</header><text>Any
regulations or guidance necessary to carry out this title or any of the
amendments made by this title may be prescribed by—</text>
<paragraph id="H8C8195F815C044B783B5B44F6E4DE747"><enum>(1)</enum><text>to the extent that
they relate to section 201, the Secretary of Labor; and</text>
</paragraph><paragraph id="H53F26D37802246A8A56A16049AAD5827"><enum>(2)</enum><text>to the extent that
they relate to section 202, the Secretary of the Treasury.</text>
</paragraph></subsection><subsection id="HD4DA91D3014A46F3B6A237B973B8BA8C"><enum>(g)</enum><header>Definitions</header><text>For
purposes of this section, the terms <term>State</term>, <term>State law</term>,
<term>regular compensation</term>, and <term>benefit year</term> have the
respective meanings given such terms under section 205 of the Federal-State
Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note).</text>
</subsection></section><section id="H9AC6D526E2904B3AAB00EDC4389FD299"><enum>204.</enum><header>Solvency
bonus</header><text display-inline="no-display-inline">Section 904 of the
Social Security Act (42 U.S.C. 1104) is amended by adding at the end the
following:</text>
<quoted-block display-inline="no-display-inline" id="H81ABD01A511645EA84C1ED78AE8DA3CA" other-style="archaic" style="other">
<subsection id="HE82826905B0044EDBF3BC0AC95763E16"><enum>(h)</enum><header>Solvency bonus</header><paragraph commented="no" display-inline="yes-display-inline" id="H6A3021AD1348459CB9C2722D2F6416D7"><enum>(1)</enum><text>Notwithstanding any
other provision of this section, the amount which is credited under subsection
(e) to the book account of the State agency of a solvent State shall, for each
quarter to which this subsection applies, be equal to the amount which would be
determined under this section, for such State agency and for such quarter, if
the 5th sentence of subsection (b) were applied by using—</text>
<subparagraph id="HDF385107E1934F568CC0E3F0AB504FA5" indent="up1"><enum>(A)</enum><text>the average rate of interest which
(but for this subsection) would otherwise have been determined under subsection
(b) for purposes of such quarter; plus</text>
</subparagraph><subparagraph id="H43F68E22FC45490C8F96CAA5FC4411D2" indent="up1"><enum>(B)</enum><text>an additional 2 percentage
points.</text>
</subparagraph></paragraph><paragraph id="HCD2E1C3D616E4A8BB928F21833D1CC4C" indent="up1"><enum>(2)</enum><text>For purposes of this subsection, a
State shall be considered to be a <term>solvent State</term> if the outstanding
balance for such State of advances under title XII is equal to zero. A
determination as to whether or not a State is a solvent State shall be made by
the Secretary of Labor—</text>
<subparagraph id="HA618745C6FCC4874B3717D20F726898D"><enum>(A)</enum><text>for each State;</text>
</subparagraph><subparagraph id="HA2D72905DC144E049771CBFD3496D346"><enum>(B)</enum><text>for each quarter to which this
subsection applies; and</text>
</subparagraph><subparagraph id="H6833277BEB644BD9885BBAE5C05E10DA"><enum>(C)</enum><text display-inline="yes-display-inline">based on such date or period (before the
1st day of such quarter), and otherwise in such manner, as the Secretary of
Labor shall determine in consultation with the Secretary of the
Treasury.</text>
</subparagraph></paragraph><paragraph id="H84E95649A172462EBF8911A023F49638" indent="up1"><enum>(3)</enum><text>This subsection applies to each
quarter in calendar year 2012.</text>
</paragraph><paragraph id="HC33930D68A0044FABF82FFEA6657CF55" indent="up1"><enum>(4)</enum><text display-inline="yes-display-inline">Nothing in this subsection shall have the
effect of causing the amount which is credited under subsection (e) to any
account in the Fund for any quarter to be less than the amount which
(disregarding this subsection) would otherwise have been so credited to such
account for such
quarter.</text>
</paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</section>