[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 3140 Introduced in Senate (IS)]

<DOC>






118th CONGRESS
  1st Session
                                S. 3140

            To modernize unemployment compensation benefits.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            October 26, 2023

  Mr. Wyden (for himself, Mr. Bennet, Mr. Fetterman, Ms. Warren, Mr. 
Brown, Mr. Reed, Mr. Booker, and Mr. Sanders) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
            To modernize unemployment compensation benefits.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Unemployment 
Insurance Modernization and Recession Readiness Act''.
    (b) Table of Contents.--The table of contents of this Act is as 
follows:

Sec. 1. Short title; table of contents.
              TITLE I--MODERNIZATION OF EXTENDED BENEFITS

Sec. 101. Full Federal funding of extended unemployment compensation.
Sec. 102. Improving the extended benefit triggers.
Sec. 103. Increase in the number of weeks of extended benefits during 
                            high unemployment periods.
Sec. 104. Improved calculation of amounts in an individual's extended 
                            benefit account.
Sec. 105. Transition for amounts remaining in extended benefit accounts 
                            when a State is no longer in an extended 
                            benefit period.
Sec. 106. Coordination of extended benefits with regular compensation.
Sec. 107. Portability of extended benefits.
Sec. 108. Additional extended benefit program improvements.
Sec. 109. Exemption of extended benefits from sequestration.
Sec. 110. Effective date.
            TITLE II--MODERNIZATION OF REGULAR UNEMPLOYMENT

Sec. 201. Floor on the number of weeks.
Sec. 202. Floor on the minimum replacement of wages.
Sec. 203. Floor on the maximum benefit.
Sec. 204. Part-time work.
Sec. 205. Base period.
Sec. 206. Expansion of good cause separations.
Sec. 207. Unemployment compensation for survivors and victims of sexual 
                            harassment, other harassment, domestic 
                            violence, dating violence, sexual assault, 
                            or stalking.
Sec. 208. Elimination of waiting weeks.
Sec. 209. Temporary work assignment.
Sec. 210. Self-employment assistance program.
Sec. 211. Short-time compensation program.
Sec. 212. Minimum level of prior employment.
Sec. 213. Employee status.
Sec. 214. Eligibility of certain student-workers for unemployment 
                            compensation.
Sec. 215. Dependents' allowance.
Sec. 216. Labor disputes.
Sec. 217. Educational employees.
Sec. 218. Emergency enhanced unemployment compensation.
                     TITLE III--JOBSEEKER ALLOWANCE

Sec. 301. Jobseeker allowance.

              TITLE I--MODERNIZATION OF EXTENDED BENEFITS

SEC. 101. FULL FEDERAL FUNDING OF EXTENDED UNEMPLOYMENT COMPENSATION.

    (a) In General.--Section 204 of the Federal-State Extended 
Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is 
amended--
            (1) in subsection (a)--
                    (A) by striking ``(1) There shall be paid'' and all 
                that follows through the period at the end of paragraph 
                (2) and inserting the following: ``(1) There shall be 
                paid to each State an amount equal to 100 percent of 
                the extended compensation (including allowances for 
                dependents) paid to individuals under State law.
    ``(2) No payment shall be made to any State under this subsection 
with respect to benefits paid if the State--
            ``(A) assesses payments due in lieu of contributions from 
        the employer for such benefits; or
            ``(B) charges the employer for purposes of employer 
        experience rating for such benefits.''; and
                    (B) in paragraph (3), by striking ``section 
                3306(c)(7) of the Internal Revenue'' and all that 
                follows through ``reduced by an amount'' and inserting 
                ``paragraph (7) or (8) of section 3306(c) of the 
                Internal Revenue Code of 1986 applies shall be reduced 
                by an amount equal to 50 percent of the amount'';
            (2) by striking subsections (b) and (c); and
            (3) by redesignating subsections (d) and (e) as subsections 
        (b) and (c), respectively.
    (b) Conforming Amendment.--Section 202(a)(6) of the Federal-State 
Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is 
amended by striking ``or shareable regular compensation''.

SEC. 102. IMPROVING THE EXTENDED BENEFIT TRIGGERS.

    (a) TUR Triggers.--Section 203 of the Federal-State Extended 
Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is amended 
by striking subsection (f) and inserting the following new subsections:
    ``(f) State TUR Trigger.--
            ``(1) In general.--For purposes of this section:
                    ``(A) On indicator.--There is a State `on' 
                indicator for a week if the average rate of total 
                unemployment in such State (seasonally adjusted) for 
                the period consisting of the most recent 3 months for 
                which data for all States are published before the 
                close of such week equals or exceeds 5.5 percent.
                    ``(B) Off indicator.--There is a State `off' 
                indicator for a week if the requirement of subparagraph 
                (A) is not satisfied.
            ``(2) Application.--Notwithstanding the provision of any 
        State law, any week for which there would otherwise be a State 
        `on' indicator shall continue to be such a week and shall not 
        be determined to be a week for which there is a State `off' 
        indicator.
            ``(3) Determinations of the rate of total unemployment.--
        For purposes of this subsection, determinations of the rate of 
        total unemployment in any State for any period (and of any 
        seasonal adjustment) shall be made by the Secretary.
    ``(g) National TUR Trigger.--
            ``(1) In general.--For purposes of this section:
                    ``(A) On indicator.--There is a State `on' 
                indicator for a week if the average rate of total 
                unemployment for all States (seasonally adjusted) for 
                the period consisting of the most recent 3 months for 
                which data for all States are published before the 
                close of such week equals or exceeds 5.5 percent.
                    ``(B) Off indicator.--There is a State `off' 
                indicator for a week if the requirement of subparagraph 
                (A) is not satisfied.
            ``(2) Application.--Notwithstanding the provision of any 
        State law, any week for which there would otherwise be a State 
        `on' indicator shall continue to be such a week and shall not 
        be determined to be a week for which there is a State `off' 
        indicator.
            ``(3) Determinations of the rate of total unemployment.--
        For purposes of this subsection, determinations of the rate of 
        total unemployment for all States for any period (and of any 
        seasonal adjustment) shall be made by the Secretary.''.
    (b) Elevated National Unemployment Trigger.--
            (1) In general.--Section 203 of the Federal-State Extended 
        Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note), as 
        amended by subsection (a), is amended by adding at the end the 
        following new subsection:
    ``(h) Elevated National Unemployment Trigger.--
            ``(1) In general.--For purposes of this section:
                    ``(A) On indicator.--There is a State `on' 
                indicator for a week if the average rate of total 
                unemployment for all States (seasonally adjusted) for 
                the period consisting of the most recent 3 months for 
                which data for all States are published before the 
                close of such week is at least 0.5 percentage points 
                higher than the lowest average rate of total 
                unemployment for all States (seasonally adjusted) for 
                any continuous 3-month period in the preceding 12 
                months.
                    ``(B) Off indicator.--There is a State `off' 
                indicator for a week if the average rate of total 
                unemployment for all States (seasonally adjusted) for 
                the period consisting of the most recent 3 months for 
                which data for all States is published before the close 
                of such week--
                            ``(i) has decreased for not less than 2 
                        consecutive months;
                            ``(ii) is less than 5.5 percent; and
                            ``(iii) is less than 1.5 percentage points 
                        above the average rate of total unemployment 
                        for all States (seasonally adjusted) for the 
                        period consisting of the most recent 3 months 
                        for which data for all States is published 
                        before the close of the first week for which 
                        there is an `on' indicator under subparagraph 
                        (A).
            ``(2) Application.--Notwithstanding the provision of any 
        State law, any week for which there would otherwise be a State 
        `on' indicator shall continue to be such a week and shall not 
        be determined to be a week for which there is a State `off' 
        indicator.
            ``(3) Determinations of the rate of total unemployment.--
        For purposes of this subsection, determinations of the rate of 
        total unemployment for all States for any period (and of any 
        seasonal adjustment) shall be made by the Secretary.
            ``(4) Inclusion of determination in monthly employment 
        situation reports.--Notwithstanding any other provision of law, 
        the Secretary, acting through the Commissioner of the Bureau of 
        Labor Statistics, shall include in each monthly employment 
        situation report published by the Commissioner a specific 
        determination of whether or not there is an `on' indicator 
        under paragraph (1)(A) in the United States.''.
            (2) Coordination between elevated national unemployment 
        trigger and other triggers.--Section 203(b) 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 new 
        paragraph:
    ``(3)(A) In the case of a State for which there is an `on' 
indicator for a week under subsection (h) and an `on' indicator for 
such week under subsection (f) or (g), section 202(b)(1) shall be 
applied by substituting--
            ``(i) `100 per centum' for `50 per centum' in subparagraph 
        (A); and
            ``(ii) `twenty-six' for `thirteen' in subparagraph (B).
    ``(B) The increase in amounts in an account by reason of 
subparagraph (A) shall be in addition to any increases in amounts in an 
account by reason of paragraph (3) of section 202(b).''.

SEC. 103. INCREASE IN THE NUMBER OF WEEKS OF EXTENDED BENEFITS DURING 
              HIGH UNEMPLOYMENT PERIODS.

    Section 202(b) of the Federal-State Extended Unemployment 
Compensation Act of 1970 (26 U.S.C. 3304 note) is amended--
            (1) in paragraph (1)--
                    (A) in the matter preceding subparagraph (A), by 
                striking ``The State law'' and inserting ``Subject to 
                paragraph (3) and section 203(b)(3), the State law'';
                    (B) in subparagraph (A), by inserting ``or'' at the 
                end;
                    (C) in subparagraph (B), by striking ``, or'' at 
                the end and inserting a period; and
                    (D) by striking subparagraph (C); and
            (2) by striking paragraph (3) and inserting the following 
        new paragraph:
            ``(3) Increase in amount in account during high 
        unemployment periods.--
                    ``(A) Tiers.--Effective with respect to weeks 
                beginning in a high unemployment period, paragraph (1) 
                shall be applied as follows:
                            ``(i) Second tier.--In the case of weeks in 
                        a tier 2 high unemployment period described in 
                        subparagraph (B)(i), by substituting--
                                    ``(I) `100 per centum' for `50 per 
                                centum' in subparagraph (A); and
                                    ``(II) `twenty-six' for `thirteen' 
                                in subparagraph (B).
                            ``(ii) Third tier.--In the case of weeks in 
                        a tier 3 high unemployment period described in 
                        subparagraph (B)(ii), by substituting--
                                    ``(I) `150 per centum' for `50 per 
                                centum' in subparagraph (A); and
                                    ``(II) `thirty-nine' for `thirteen' 
                                in subparagraph (B).
                            ``(iii) Fourth tier.--In the case of weeks 
                        in a tier 4 high unemployment period described 
                        in subparagraph (B)(iii), by substituting--
                                    ``(I) `200 per centum' for `50 per 
                                centum' in subparagraph (A); and
                                    ``(II) `fifty-two' for `thirteen' 
                                in subparagraph (B).
                    ``(B) High unemployment periods.--
                            ``(i) Second tier.--For purposes of 
                        subparagraph (A)(i), a second tier high 
                        unemployment period described in this clause is 
                        any period during which an extended benefit 
                        period would be in effect if subsection 
                        (f)(1)(A) or (g)(1)(A) of section 203 were 
                        applied by substituting `6.5 percent but is 
                        less than 7.5 percent' for `5.5 percent'.
                            ``(ii) Third tier.--For purposes of 
                        subparagraph (A)(ii), a third tier high 
                        unemployment period described in this clause is 
                        any period during which an extended benefit 
                        period would be in effect if subsection 
                        (f)(1)(A) or (g)(1)(A) of section 203 were 
                        applied by substituting `7.5 percent but is 
                        less than 8.5 percent' for `5.5 percent'.
                            ``(iii) Fourth tier.--For purposes of 
                        subparagraph (A)(iii), a fourth tier high 
                        unemployment period described in this clause is 
                        any period during which an extended benefit 
                        period would be in effect if subsection 
                        (f)(1)(A) or (g)(1)(A) of section 203 were 
                        applied by substituting `8.5 percent' for `5.5 
                        percent'.
                    ``(C) Individuals remain eligible for augmented 
                amount even if tier threshold no longer met.--If an 
                individual's account is augmented under subparagraph 
                (B) because a State triggers on to a tier described in 
                clause (i), (ii), or (iii) of subparagraph (B), the 
                augmented amount shall remain in such account for the 
                duration of the individual's benefit year even if the 
                requirements for such tier are no longer met.
                    ``(D) Clarification.--The triggers under 
                subsections (d) and (h) of section 203 shall not apply 
                for purposes of determining high unemployment periods 
                under this paragraph.''.

SEC. 104. IMPROVED CALCULATION OF AMOUNTS IN AN INDIVIDUAL'S EXTENDED 
              BENEFIT ACCOUNT.

    (a) In General.--Section 202(b)(1) of the Federal-State Extended 
Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is amended, 
in the matter preceding subparagraph (A), by striking ``the least'' and 
inserting ``the greatest''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to extended compensation accounts established on or after the 
earlier of--
            (1) the date the State changes its statutes, regulations, 
        or policies in order to comply with such amendment; or
            (2) January 1, 2025.

SEC. 105. TRANSITION FOR AMOUNTS REMAINING IN EXTENDED BENEFIT ACCOUNTS 
              WHEN A STATE IS NO LONGER IN AN EXTENDED BENEFIT PERIOD.

    Section 203(b) of the Federal-State Extended Unemployment 
Compensation Act of 1970 (26 U.S.C. 3304 note), as amended by section 
102(b)(2), is amended by adding at the end the following new paragraph:
    ``(4) In the case of an individual who has amounts remaining in an 
account established under section 202(b) as of the date that extended 
benefits would otherwise not be payable to the individual because there 
is a State `off' indicator, extended compensation shall continue to be 
payable to such individual from such amounts for any week--
            ``(A) that begins on or after such date and ends on or 
        before 6 months after such date; and
            ``(B) for which the individual meets the eligibility 
        requirements under this title.''.

SEC. 106. COORDINATION OF EXTENDED BENEFITS WITH REGULAR COMPENSATION.

    Section 202 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 new subsection:
    ``(d) Coordination of Extended Compensation With Regular 
Compensation.--
            ``(1) If--
                    ``(A) an individual has been determined to be 
                entitled to extended compensation with respect to a 
                benefit year;
                    ``(B) such benefit year has expired;
                    ``(C) such individual has remaining entitlement to 
                extended compensation with respect to such benefit 
                year; and
                    ``(D) such individual would qualify for a new 
                benefit year in which the weekly benefit amount of 
                regular compensation is at least $25 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 extended 
        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 extended 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 
                extended 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) extended compensation equal to the 
                        difference between that weekly benefit amount 
                        and the weekly benefit amount for the expired 
                        benefit year.
                    ``(D) The State shall determine rights to extended 
                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.''.

SEC. 107. PORTABILITY OF EXTENDED BENEFITS.

    Section 202(a) 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 new paragraph:
    ``(8) The provisions under section 3304(a)(9)(A) of the Internal 
Revenue Code of 1986 shall apply to benefits under this title in the 
same manner as such provisions apply to regular compensation under 
State law.''.

SEC. 108. ADDITIONAL EXTENDED BENEFIT PROGRAM IMPROVEMENTS.

    (a) State Law Requirements.--Section 202(a) of the Federal-State 
Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is 
amended--
            (1) paragraph (3)--
                    (A) in subparagraph (D)(iii), by striking 
                ``subparagraphs (C) and (E)'' and inserting 
                ``subparagraph (C)''; and
                    (B) by striking subparagraph (E) and redesignating 
                subparagraph (F) as subparagraph (E);
            (2) by striking paragraphs (4), (5), and (7) and 
        redesignating paragraph (6) as paragraph (4); and
            (3) in paragraph (4), as so redesignated, by striking 
        ``paragraphs (3), (4), and (5)'' and inserting ``paragraph 
        (3)''.
    (b) Elimination of Mandatory 13-Week Off Period.--Section 203(b)(1) 
of the Federal-State Extended Unemployment Compensation Act of 1970 (26 
U.S.C. 3304 note) is amended by striking ``any State'' and all that 
follows before the period at the end and inserting ``any State, no 
extended benefit period shall last for a period of less than thirteen 
consecutive weeks''.
    (c) Elimination of Look Back Under the Insured Unemployment Rate 
Trigger.--Section 203(d) of the Federal-State Extended Unemployment 
Compensation Act of 1970 (26 U.S.C. 3304 note) is amended--
            (1) in paragraph (1), by striking ``twelve weeks--'' and 
        all that follows through ``5 per centum'' and inserting 
        ``twelve weeks equal or exceeded 5 percent'';
            (2) in paragraph (2), by striking ``either subparagraph (A) 
        or subparagraph (B) of''; and
            (3) by striking the second and third sentences.
    (d) Determination of Insured Unemployment Rate.--Section 
203(e)(1)(A) of the Federal-State Extended Unemployment Compensation 
Act of 1970 (26 U.S.C. 3304 note) is amended by inserting ``, extended 
compensation, unemployment compensation for Federal civilian employees 
under subchapter I of chapter 85 of title 5, United States Code, or 
unemployment compensation for ex-servicemembers under subchapter II of 
such chapter 85'' after ``regular compensation''.

SEC. 109. EXEMPTION OF EXTENDED BENEFITS FROM SEQUESTRATION.

    (a) In General.--Section 255(g)(1)(A) of the Balanced Budget and 
Emergency Deficit Control Act of 1985 (2 U.S.C. 905(g)(1)(A)) is 
amended by inserting after ``Payments to Social Security Trust Funds 
(28-0404-0-1-651).'' the following:
    ``Payments to a State under the Federal-State Extended Unemployment 
Compensation Act of 1970 (26 U.S.C. 3304 note).''.
    (b) Applicability.--The amendment made by this section shall apply 
to any sequestration order issued under the Balanced Budget and 
Emergency Deficit Control Act of 1985 (2 U.S.C. 900 et seq.) on or 
after the date of enactment of this Act.

SEC. 110. EFFECTIVE DATE.

    The amendments made by this title (other than sections 104 and 109) 
shall apply to weeks of unemployment beginning on or after January 1, 
2025 (or earlier if established by State law (but in no case earlier 
than 60 days after the date of enactment of this Act)).

            TITLE II--MODERNIZATION OF REGULAR UNEMPLOYMENT

SEC. 201. FLOOR ON THE NUMBER OF WEEKS.

    (a) In General.--Section 3304(a) of the Internal Revenue Code of 
1986 is amended--
            (1) in paragraph (18), by striking ``and'' at the end;
            (2) by redesignating paragraph (19) as paragraph (20); and
            (3) by inserting after paragraph (18) the following new 
        paragraph:
            ``(19) the minimum duration of benefits is at least 26 
        weeks and no variable duration formula that provides for 
        maximum weeks of benefits of fewer than 26 weeks is used, or, 
        in the case of a State that uses a maximum benefit entitlement, 
        an individual's maximum benefit entitlement may not be less 
        than 26 times the individual's weekly benefit amount; and''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to weeks of unemployment beginning on or after the earlier of--
            (1) the date the State changes its statutes, regulations, 
        or policies in order to comply with such amendments; or
            (2) January 1, 2025.

SEC. 202. FLOOR ON THE MINIMUM REPLACEMENT OF WAGES.

    (a) In General.--Section 3304(a) of the Internal Revenue Code of 
1986, as previously amended by this title, is amended--
            (1) in paragraph (19), by striking ``and'' at the end;
            (2) by redesignating paragraph (20) as paragraph (21); and
            (3) by inserting after paragraph (19) the following new 
        paragraph:
            ``(20) an individual's weekly benefit amount is equal to 
        the lesser of--
                    ``(A) the maximum weekly benefit amount under the 
                State law; or
                    ``(B) an amount equal to the quotient of--
                            ``(i) an amount equal to at least 75 
                        percent of the total earnings in the quarter of 
                        the individual's base period with the highest 
                        earnings; divided by
                            ``(ii) 13; and''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to weeks of unemployment beginning on or after the earlier of--
            (1) the date the State changes its statutes, regulations, 
        or policies in order to comply with such amendments; or
            (2) January 1, 2025.

SEC. 203. FLOOR ON THE MAXIMUM BENEFIT.

    (a) In General.--Section 3304(a) of the Internal Revenue Code of 
1986, as previously amended by this title, is amended--
            (1) in paragraph (20), by striking ``and'' at the end;
            (2) by redesignating paragraph (21) as paragraph (22); and
            (3) by inserting after paragraph (20) the following new 
        paragraph:
            ``(21) the maximum weekly benefit amount may not be less 
        than \2/3\ of the State's average weekly wage (as determined by 
        the Secretary of Labor) as of October 1 of each calendar year 
        and applied for claims effective on or after January 1 of the 
        subsequent calendar year; and''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to weeks of unemployment beginning on or after the earlier of--
            (1) the date the State changes its statutes, regulations, 
        or policies in order to comply with such amendments; or
            (2) January 1, 2025.

SEC. 204. PART-TIME WORK.

    (a) In General.--Section 3304(a) of the Internal Revenue Code of 
1986, as previously amended by this title, is amended--
            (1) in paragraph (21), by striking ``and'' at the end;
            (2) by redesignating paragraph (22) as paragraph (25); and
            (3) by inserting after paragraph (21) the following new 
        paragraphs:
            ``(22) an individual is not denied unemployment 
        compensation under any State law provisions relating to ability 
        to work, availability for work, active search for work, or 
        refusal to accept work, solely on the basis of the number of 
        hours of work such individual is seeking, provided that the 
        individual is seeking at least the lesser of--
                    ``(A) 20 hours of work per week; or
                    ``(B) a number of hours of work per week equal to 
                at least \1/2\ of the typical number of hours worked 
                per week in the individual's base period;
            ``(23) an unemployed individual may claim benefits for a 
        week of partial unemployment where the individual performs less 
        than full-time work while continuing to search for additional 
        part-time or full-time work in accordance with State law if 
        their earnings are less than the individual's weekly benefit 
        amount;
            ``(24) when determining the weekly benefit amount for an 
        individual claiming a benefit for a week of partial 
        unemployment, the State disregards, at a minimum, earnings 
        equal to \1/3\ of the individual's weekly benefit amount in 
        computing the individual's weekly benefit for partial 
        unemployment; and''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to weeks of unemployment beginning on or after the earlier of--
            (1) the date the State changes its statutes, regulations, 
        or policies in order to comply with such amendments; or
            (2) January 1, 2025.

SEC. 205. BASE PERIOD.

    (a) In General.--Section 3304(a) of the Internal Revenue Code of 
1986, as previously amended by this title, is amended--
            (1) in paragraph (24), by striking ``and'' at the end;
            (2) by redesignating paragraph (25) as paragraph (27); and
            (3) by inserting after paragraph (24) the following new 
        paragraphs:
            ``(25) the State law--
                    ``(A) uses a base period that consists of 4 
                completed calendar quarters preceding the effective 
                date of the claim and includes the most recently 
                completed calendar quarter before the start of the 
                benefit year for purposes of determining eligibility 
                for unemployment compensation; or
                    ``(B) provides that, in the case of an individual 
                who would not otherwise be eligible for unemployment 
                compensation under the State law because of the use of 
                a base period that does not meet the requirements 
                described in subparagraph (A), eligibility is 
                determined using a base period that consists of 4 
                completed calendar quarters preceding the effective 
                date of the claim and includes the most recently 
                completed calendar quarter before the start of the 
                benefit year;
            ``(26) in the case of an individual who would not otherwise 
        be eligible for unemployment compensation under State law 
        because the individual took unpaid leave or reduced pay for 
        medical, parental, or caregiving purposes during the base 
        period, or because the individual was incapable of work due to 
        illness, injury, or disability during the base period, 
        eligibility shall be determined using a base period that 
        includes the State's standard or alternative base period and at 
        least 4 additional consecutive quarters immediately before the 
        base period or alternative base period; and''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to claims with an effective date beginning on or after the 
earlier of--
            (1) the date the State changes its statutes, regulations, 
        or policies in order to comply with such amendments; or
            (2) January 1, 2025.

SEC. 206. EXPANSION OF GOOD CAUSE SEPARATIONS.

    (a) In General.--Section 3304 of the Internal Revenue Code of 1986, 
as previously amended by this title, is amended--
            (1) in subsection (a)--
                    (A) in paragraph (26), by striking ``and'' at the 
                end;
                    (B) by redesignating paragraph (27) as paragraph 
                (28); and
                    (C) by inserting after paragraph (26) the following 
                new paragraph:
            ``(27) an individual shall not be disqualified from 
        unemployment compensation for separating from employment if 
        that separation is for any compelling reason (as defined in 
        subsection (g)); and''; and
            (2) by adding at the end the following new subsection:
    ``(g) Definition of Compelling Reason.--
            ``(1) In general.--For purposes of subsection (a)(27), the 
        Secretary of Labor shall establish a definition for the term 
        `compelling reason'.
            ``(2) Requirements.--In defining the term compelling 
        reason, the Secretary shall include the following reasons:
                    ``(A) Illness or disability of a qualified family 
                member.--
                            ``(i) In general.--The illness or 
                        disability of a qualified family member of the 
                        individual.
                            ``(ii) Qualified family member.--For 
                        purposes of clause (i), the term `qualified 
                        family member' means, with respect to an 
                        individual--
                                    ``(I) a spouse (including a 
                                domestic partner in a civil union or 
                                other registered domestic partnership 
                                recognized by a State) and a spouse's 
                                parent;
                                    ``(II) a child and a child's 
                                spouse;
                                    ``(III) a parent and a parent's 
                                spouse;
                                    ``(IV) a sibling and a sibling's 
                                spouse;
                                    ``(V) a grandparent, a grandchild, 
                                or a spouse of a grandparent or 
                                grandchild; and
                                    ``(VI) any other individual who is 
                                related by blood or affinity and whose 
                                association with the individual is the 
                                equivalent of a family relationship (as 
                                determined under regulations issued by 
                                the Secretary of Labor).
                    ``(B) Accompany the individual's spouse.--In order 
                to accompany such individual's spouse--
                            ``(i) to a place which is outside of the 
                        individual's commuting area; and
                            ``(ii) due to a change in location of the 
                        spouse's employment.
                    ``(C) Relocation of workplace.--The relocation of 
                the workplace of the individual to a place which is 
                outside of the individual's commuting area.
                    ``(D) Care for a child.--The need to care for a 
                child when child care has been lost and an alternative 
                arrangement cannot be reasonably secured.
                    ``(E) Unusual risk.--The individual's job presents 
                any unusual risk to the health or safety of the 
                individual.
                    ``(F) Employer's failure to conform to state and 
                federal laws.--The employee's reasonable belief that 
                the employer failed to conform to any State or Federal 
                law relating to wages, hours, working conditions, 
                collective bargaining, harassment, discrimination, 
                retaliation, or reasonable accommodations.
                    ``(G) Other reasons.--Other reasons determined 
                appropriate by the State.''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to weeks of unemployment beginning on or after the earlier of--
            (1) the date the State changes its statutes, regulations, 
        or policies in order to comply with such amendments; or
            (2) January 1, 2025.

SEC. 207. UNEMPLOYMENT COMPENSATION FOR SURVIVORS AND VICTIMS OF SEXUAL 
              HARASSMENT, OTHER HARASSMENT, DOMESTIC VIOLENCE, DATING 
              VIOLENCE, SEXUAL ASSAULT, OR STALKING.

    (a) In General.--Section 3304 of the Internal Revenue Code of 1986, 
as previously amended by this title, is amended--
            (1) in subsection (a)--
                    (A) in paragraph (27), by striking ``and'' at the 
                end;
                    (B) by redesignating paragraph (28) as paragraph 
                (29); and
                    (C) by inserting after paragraph (27) the following 
                new paragraph:
            ``(28) an individual shall not be denied compensation under 
        such State law solely on the basis of the individual having a 
        voluntary separation from work if such separation is 
        attributable to such individual being a survivor or victim of 
        sexual harassment, other harassment, domestic violence, dating 
        violence, sexual assault, or stalking; and''; and
            (2) by adding at the end the following new subsection:
    ``(h) Survivors and Victims of Sexual Harassment, Other Harassment, 
Domestic Violence, Dating Violence, Sexual Assault, or Stalking.--
            ``(1) Documentation.--For purposes of subsection (a)(28), a 
        voluntary separation of an individual shall be considered to be 
        attributable to such individual being a survivor or victim of 
        sexual harassment, other harassment, domestic violence, dating 
        violence, sexual assault, or stalking if such individual 
        submits such evidence as the State deems sufficient.
            ``(2) Sufficient documentation.--For purposes of paragraph 
        (1), a State shall deem sufficient--
                    ``(A) evidence of such sexual harassment, other 
                harassment, domestic violence, dating violence, sexual 
                assault, or stalking in the form of--
                            ``(i) a sworn statement and a form of 
                        identification;
                            ``(ii) a police or court record;
                            ``(iii) documentation from a professional 
                        from whom such individual has sought 
                        assistance, including those associated with 
                        medical, legal, or religious professions or a 
                        victim service provider; or
                            ``(iv) any other documentation determined 
                        appropriate by the Secretary of Labor or the 
                        State; and
                    ``(B) an attestation that such voluntary separation 
                is attributable to such sexual harassment, other 
                harassment, domestic violence, dating violence, sexual 
                assault, or stalking.
            ``(3) Definitions.--
                    ``(A) In general.--Subject to subparagraph (B), in 
                this section:
                            ``(i) Violence against women act 
                        definitions.--The terms `domestic violence', 
                        `dating violence', `sexual assault', 
                        `stalking', and `victim service provider' have 
                        the meanings given such terms in section 40002 
                        of the Violence Against Women Act of 1994, 
                        except that if the corresponding paragraph for 
                        any such term is amended after the date of 
                        enactment of this subsection, such amendment 
                        shall not apply for the purpose of this 
                        subsection until the earlier of--
                                    ``(I) the date the State changes 
                                its statutes, regulations, or policies 
                                in order to comply with such amendment; 
                                or
                                    ``(II) the date that is 2 years 
                                after the date of enactment of such 
                                amendment.
                            ``(ii) Other harassment.--The term `other 
                        harassment' has the meaning given the term 
                        `harassment' (other than sexual harassment) 
                        under State law, regulation, or policy.
                            ``(iii) Sexual harassment.--The term 
                        `sexual harassment' means hostile, 
                        intimidating, or oppressive behavior based on 
                        sex that creates an offensive work environment.
                    ``(B) States may apply broader definition.--A State 
                may adopt a broader definition of any term under 
                clauses (i), (ii), and (iii) of subparagraph (A).''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to weeks of unemployment beginning on or after the earlier of--
            (1) the date the State changes its statutes, regulations, 
        or policies in order to comply with such amendments; or
            (2) January 1, 2025.

SEC. 208. ELIMINATION OF WAITING WEEKS.

    (a) In General.--Section 3304(a) of the Internal Revenue Code of 
1986, as previously amended by this title, is amended--
            (1) in paragraph (28), by striking ``and'' at the end;
            (2) by redesignating paragraph (29) as paragraph (30); and
            (3) by inserting after paragraph (28) the following new 
        paragraph:
            ``(29) compensation is immediately paid to an individual 
        for their first week of otherwise compensable unemployment 
        without a waiting week; and''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to weeks of unemployment beginning on or after the earlier of--
            (1) the date the State changes its statutes, regulations, 
        or policies in order to comply with such amendments; or
            (2) January 1, 2025.

SEC. 209. TEMPORARY WORK ASSIGNMENT.

    (a) In General.--Section 3304(a) of the Internal Revenue Code of 
1986, as previously amended by this title, is amended--
            (1) in paragraph (29), by striking ``and'' at the end;
            (2) by redesignating paragraph (30) as paragraph (31); and
            (3) by inserting after paragraph (29) the following new 
        paragraph:
            ``(30) an individual's completion of a temporary employment 
        assignment is considered to be an involuntary layoff for the 
        purposes of determining eligibility for unemployment 
        compensation, regardless of whether or not the individual has 
        contacted the employer after a temporary assignment has ended; 
        and''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to weeks of unemployment beginning on or after the earlier of--
            (1) the date the State changes its statutes, regulations, 
        or policies in order to comply with such amendments; or
            (2) January 1, 2025.

SEC. 210. SELF-EMPLOYMENT ASSISTANCE PROGRAM.

    (a) Requirement.--
            (1) In general.--Section 3304(a) of the Internal Revenue 
        Code of 1986, as previously amended by this title, is amended--
                    (A) in paragraph (4)(F), by inserting ``, as 
                required under paragraph (31)'' after ``3306(t))'';
                    (B) in paragraph (30), by striking ``and'' at the 
                end;
                    (C) by redesignating paragraph (31) as paragraph 
                (32); and
                    (D) by inserting after paragraph (30) the following 
                new paragraph:
            ``(31) payment of allowances is made under a self-
        employment assistance program (as defined in section 3306(t)) 
        under the State law; and''.
            (2) Conforming amendment.--Section 303(a)(5) of the Social 
        Security Act (42 U.S.C. 503(a)(5)), is amended, in the last 
        proviso, by inserting ``, as required under section 3304(a)(31) 
        of such Code'' after ``1986)''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to weeks of unemployment beginning on or after the earlier of--
            (1) the date the State changes its statutes, regulations, 
        or policies in order to comply with such amendments; or
            (2) January 1, 2025.

SEC. 211. SHORT-TIME COMPENSATION PROGRAM.

    (a) Required Program.--
            (1) In general.--Section 3304(a) of the Internal Revenue 
        Code of 1986, as previously amended by this title, is amended--
                    (A) in paragraph (4)(E), by inserting ``, as 
                required under paragraph (32)'' after ``3306(v))'';
                    (B) in paragraph (31), by striking ``and'' at the 
                end;
                    (C) by redesignating paragraph (32) as paragraph 
                (33); and
                    (D) by inserting after paragraph (31) the following 
                new paragraph:
            ``(32) payment of short-time compensation is made under a 
        short-time compensation program (as defined in section 3306(v)) 
        under the State law; and''.
            (2) Conforming amendment.--Section 303(a)(5) of the Social 
        Security Act (42 U.S.C. 503(a)(5)), is amended, in the fifth 
        proviso, by inserting ``, as required under section 3304(a)(32) 
        of such Code'' after ``1986)''.
    (b) Revisions to Definition of a Short-Time Compensation Program.--
            (1) Flexibility.--
                    (A) In general.--Section 3306(v)(3) of the Internal 
                Revenue Code of 1986 is amended by striking ``60 
                percent'' and inserting ``80 percent''.
                    (B) Effective date.--The amendment made by 
                subparagraph (A) shall take effect on the date of 
                enactment of this Act.
            (2) Permitting employers to file claim on behalf of 
        employees.--Section 3306(v) of the Internal Revenue Code of 
        1986 is amended--
                    (A) by redesignating paragraphs (8), (9), and (10) 
                as paragraphs (9), (10), and (11), respectively; and
                    (B) by inserting after paragraph (7) the following 
                new paragraph:
            ``(8) the State agency allows an employer to file weekly 
        claims under the program on behalf of employees;''.
    (c) Effective Date.--The amendments made by this section (other 
than subsection (b)(1)) shall apply to weeks of unemployment beginning 
on or after the earlier of--
            (1) the date the State changes its statutes, regulations, 
        or policies in order to comply with such amendments; or
            (2) January 1, 2025.

SEC. 212. MINIMUM LEVEL OF PRIOR EMPLOYMENT.

    (a) Requirement.--
            (1) In general.--Section 3304(a) of the Internal Revenue 
        Code of 1986, as previously amended by this title, is amended--
                    (A) in paragraph (32), by striking ``and'' at the 
                end;
                    (B) by redesignating paragraph (33) as paragraph 
                (34); and
                    (C) by inserting after paragraph (31) the following 
                new paragraph:
            ``(33) compensation is not denied to an otherwise eligible 
        individual if the individual earned at least $1,000 in covered 
        wages during the highest quarter of the base period and at 
        least $1,500 covered wages during the base period; and''.
            (2) State may reduce minimum thresholds.--Nothing in the 
        paragraph (33) of section 3304(a) of the Internal Revenue Code 
        of 1986, as added by paragraph (1), shall preclude a State from 
        reducing the dollar thresholds described in such paragraph 
        (32).
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to weeks of unemployment beginning on or after the earlier of--
            (1) the date the State changes its statutes, regulations, 
        or policies in order to comply with such amendments; or
            (2) January 1, 2025.

SEC. 213. EMPLOYEE STATUS.

    (a) In General.--Section 3304(a) of the Internal Revenue Code of 
1986, as previously amended by this title, is amended--
            (1) in paragraph (33), by striking ``and'' at the end;
            (2) by redesignating paragraph (34) as paragraph (35); and
            (3) by inserting after paragraph (33) the following new 
        paragraph:
            ``(34) an individual performing any service shall be 
        considered an employee and not an independent contractor for 
        the purpose of the State law, unless--
                    ``(A) the individual is free from control and 
                direction in connection with the performance of the 
                service, both under the contract for the performance of 
                service and in fact;
                    ``(B) the service is performed outside the usual 
                course of the business of the employer; and
                    ``(C) the individual is customarily engaged in an 
                independently established trade, occupation, 
                profession, or business of the same nature as that 
                involved in the service performed; and''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to weeks of unemployment beginning on or after the earlier of--
            (1) the date the State changes its statutes, regulations, 
        or policies in order to comply with such amendments; or
            (2) January 1, 2025.

SEC. 214. ELIGIBILITY OF CERTAIN STUDENT-WORKERS FOR UNEMPLOYMENT 
              COMPENSATION.

    (a) In General.--Section 3306(c)(10) of the Internal Revenue Code 
of 1986 is amended--
            (1) by striking subparagraphs (B) and (C); and
            (2) by redesignating subparagraph (D) as subparagraph (B).
    (b) Effective Date.--The amendment made by this section shall apply 
to service performed on or after January 1, 2025.

SEC. 215. DEPENDENTS' ALLOWANCE.

    (a) In General.--Chapter 23 of the Internal Revenue Code of 1986 is 
amended--
            (1) in section 3304(a), as previously amended by this Act--
                    (A) in paragraph (34), by striking ``and'' at the 
                end;
                    (B) by redesignating paragraph (35) as paragraph 
                (36); and
                    (C) by inserting after paragraph (34) the following 
                new paragraph:
            ``(35) payment of dependents' allowances shall be paid 
        pursuant to section 3304A; and''; and
            (2) by inserting after section 3304, the following new 
        section:

``SEC. 3304A. DEPENDENTS' ALLOWANCE.

    ``(a) In General.--Subject to the succeeding provisions of this 
section, for purposes of section 3304(a)(35), a State shall provide, in 
the case of any individual who is entitled to receive unemployment 
compensation and who has any dependents, a dependents' allowance in an 
amount equal to the amount specified in subsection (b) per dependent 
per week.
    ``(b) Amount Specified.--
            ``(1) In general.--The amount specified in this subsection 
        is an amount equal to--
                    ``(A) for 2025, $25; and
                    ``(B) for 2026 or a subsequent year, the dollar 
                amount specified in this subsection for the preceding 
                year increased by the percentage change in the Consumer 
                Price Index for All Urban Consumers for the 12-month 
                period ending with June of such preceding year.
            ``(2) Rounding.--If any amount determined under paragraph 
        (1)(B) is not a multiple of $1, such amount shall be rounded to 
        the nearest multiple of $1.
    ``(c) Dependent Defined.--In this section, the term `dependent' 
shall have the meaning given that term under State law, except that 
such term shall include--
            ``(1) any child in the care of the individual who is under 
        the age of 18, including a natural child, an adopted child, and 
        a step-child;
            ``(2) any child, including stepchild, natural child, or 
        adopted child, who, prior to enrollment as full-time student, 
        was in the care of the individual seeking benefits, so long as 
        the child remain enrolled as a full-time student and is under 
        the age of 24;
            ``(3) any eligible foster child (as defined in section 
        152(f)(1)(C)) placed with the individual;
            ``(4) an immediate family member with a disability who is 
        in the care of the individual or their household, regardless of 
        whether or not the family member resides in the individual's 
        household;
            ``(5) a nonworking senior family member living in the 
        household of the individual;
            ``(6) a nonworking spouse who is not receiving unemployment 
        compensation; and
            ``(7) other individuals determined appropriate by the 
        Secretary of Labor.
    ``(d) Regulations.--Not later than 3 months after the date of 
enactment of this section, the Secretary of Labor shall issue 
regulations to carry out this section.''.
    (b) Permissible Use of Funds.--
            (1) Internal revenue code of 1986.--Section 3304(a)(4) of 
        the Internal Revenue Code of 1986 is amended--
                    (A) in subparagraph (F), by striking ``and'' at the 
                end;
                    (B) in subparagraph (G)(ii), by inserting ``and'' 
                at the end; and
                    (C) by adding at the end the following:
                    ``(H) amounts may be withdrawn for the payment of 
                dependents' allowances under section 3304A;''.
            (2) Social security act.--Section 303(a)(5) of the Social 
        Security Act is amended by striking ``; and'' at the end and 
        inserting ``: Provided further, That amounts may be withdrawn 
        for the payment of dependents' allowances under section 3304A; 
        and''.
    (c) Conforming Amendment.--The table of sections for chapter 23 of 
the Internal Revenue Code of 1986 is amended by inserting after the 
item relating to section 3304 the following new item:

``Sec. 3304A. Dependents' allowance.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to weeks of unemployment beginning on or after the earlier of--
            (1) the date the State changes its statutes, regulations, 
        or policies in order to comply with such amendments; or
            (2) January 1, 2025.

SEC. 216. LABOR DISPUTES.

    (a) In General.--Section 3304(a) of the Internal Revenue Code of 
1986, as previously amended by this Act, is amended--
            (1) in paragraph (35), by striking ``and'' at the end;
            (2) by redesignating paragraph (36) as paragraph (37); and
            (3) by inserting after paragraph (35) the following new 
        paragraph:
            ``(36) compensation is not denied to an otherwise eligible 
        individual if the separation is due to a labor dispute if--
                    ``(A) the individual has been locked out by their 
                employer;
                    ``(B) the dispute is the result of the employer's 
                failure to conform to the provisions of a labor 
                contract;
                    ``(C) the dispute is the result of the employer's 
                failure to conform to any State or Federal law relating 
                to wages, hours, working conditions, or collective 
                bargaining; or
                    ``(D) the individual and others of the same grade 
                or class are not participating in the dispute, 
                financing it, or directly interested in it; and''.
    (b) Effective Date.--The amendments made by this section shall 
apply to weeks of unemployment beginning on or after the earlier of--
            (1) the date the State changes its statutes, regulations, 
        or policies in order to comply with such amendments; or
            (2) January 1, 2025.

SEC. 217. EDUCATIONAL EMPLOYEES.

    (a) In General.--Section 3304(a)(6)(A)(i) of the Internal Revenue 
Code of 1986 is amended--
            (1) by striking ``applies, compensation shall'' and 
        inserting the following: ``applies--
                            ``(I) compensation shall'';
            (2) in subclause (I), as added by paragraph (1), by 
        inserting ``except that'' at the end; and
            (3) by adding at the end the following new subclause:
                            ``(II) if compensation is denied to any 
                        individual for any week under subclause (I) and 
                        such individual was not offered an opportunity 
                        to perform such services for the educational 
                        institution for the second of such academic 
                        years or terms, such individual shall be 
                        entitled to a retroactive payment of the 
                        compensation for each week for which the 
                        individual filed a timely claim for 
                        compensation and for which compensation was 
                        denied solely by reason of subclause (I),''.
    (b) Effective Date.--The amendments made by this section shall 
apply to weeks of unemployment beginning on or after the earlier of--
            (1) the date the State changes its statutes, regulations, 
        or policies in order to comply with such amendments; or
            (2) January 1, 2025.

SEC. 218. EMERGENCY ENHANCED UNEMPLOYMENT COMPENSATION.

    (a) In General.--Chapter 23 of the Internal Revenue Code of 1986 is 
amended--
            (1) in section 3304(a), as previously amended by this Act--
                    (A) in paragraph (20), in the matter preceding 
                clause (i), by inserting ``, subject to paragraph (37) 
                and section 3304B,'' after ``benefit amount is'';
                    (B) in paragraph (36), by striking ``and'' at the 
                end;
                    (C) by redesignating paragraph (37) as paragraph 
                (38); and
                    (D) by inserting after paragraph (36) the following 
                new paragraph:
            ``(37) payment of emergency enhanced unemployment 
        compensation shall be paid pursuant to section 3304B; and''; 
        and
            (2) by inserting after section 3304A, as added by section 
        215, the following new section:

``SEC. 3304B. EMERGENCY ENHANCED UNEMPLOYMENT COMPENSATION.

    ``(a) Compensation.--
            ``(1) In general.--Subject to the succeeding provisions of 
        this section, for purposes of section 3304(a)(37), during an 
        emergency period with respect to a State, section 
        3304(a)(20)(B)(i) shall be applied with respect to the State by 
        substituting `100 percent' for `at least 75 percent'. The 
        additional amount an individual receives pursuant to the 
        application of the preceding sentence shall be referred to as 
        `emergency enhanced unemployment compensation'.
            ``(2) Emergency period.--For purposes of paragraph (1), the 
        term `emergency period' means, with respect to a State, any 
        period during which--
                    ``(A) a public health emergency has been declared 
                under section 319 of the Public Health Service Act with 
                respect to the State (including a nationwide 
                emergency); or
                    ``(B) a major disaster or emergency has been 
                declared by the President under section 401 or 501, 
                respectively, of the Robert T. Stafford Disaster Relief 
                and Emergency Assistance Act (42 U.S.C. 5170, 5191).
    ``(b) Payments to States.--
            ``(1) In general.--
                    ``(A) Full reimbursement.--There shall be paid to 
                each State an amount equal to 100 percent of--
                            ``(i) the total amount of emergency 
                        enhanced unemployment compensation paid to 
                        individuals by the State pursuant to this 
                        section; and
                            ``(ii) any additional administrative 
                        expenses incurred by the State by reason of 
                        making such payments (as determined by the 
                        Secretary of Labor).
                    ``(B) Terms of payments.--Sums payable to any State 
                under this section shall be payable, either in advance 
                or by way of reimbursement (as determined by the 
                Secretary of Labor), in such amounts as the Secretary 
                of Labor estimates the State will be entitled to 
                receive under this section for each calendar month, 
                reduced or increased, as the case may be, by any amount 
                by which the Secretary of Labor finds that the 
                Secretary's estimates for any prior calendar month were 
                greater or less than the amounts that should have been 
                paid to the State. Such estimates may be made on the 
                basis of such statistical, sampling, or other method as 
                may be agreed upon by the Secretary of Labor and the 
                State agency of the State involved.
            ``(2) Certifications.--The Secretary of Labor shall from 
        time to time certify to the Secretary of the Treasury for 
        payment to each State the sums payable to such State under this 
        section.
            ``(3) Deposit.--Sums payable to any State under this 
        section shall be deposited in the account of such State in the 
        Unemployment Trust Fund. Amounts deposited under preceding 
        sentence may only be used by the State for the payment of 
        emergency enhanced unemployment compensation under this 
        section.
            ``(4) Funding.--There are appropriated from the general 
        fund of the Treasury, without fiscal year limitation, such sums 
        as may be necessary for purposes of this section.
    ``(c) Fraud and Overpayments.--
            ``(1) In general.--If an individual knowingly has made, or 
        caused to be made by another, a false statement or 
        representation of a material fact, or knowingly has failed, or 
        caused another to fail, to disclose a material fact, and as a 
        result of such false statement or representation or of such 
        nondisclosure such individual has received an amount of 
        emergency enhanced unemployment compensation to which such 
        individual was not entitled, such individual--
                    ``(A) shall be ineligible for further emergency 
                enhanced unemployment compensation in accordance with 
                the provisions of the applicable State unemployment 
                compensation law relating to fraud in connection with a 
                claim for unemployment compensation; and
                    ``(B) shall be subject to prosecution under section 
                1001 of title 18, United States Code.
            ``(2) Repayment.--In the case of individuals who have 
        received amounts of emergency enhanced unemployment 
        compensation to which they were not entitled, the State shall 
        require such individuals to repay the amounts of such emergency 
        enhanced unemployment compensation to the State agency, except 
        that the State agency shall waive such repayment if it 
        determines that--
                    ``(A) the payment of such emergency enhanced 
                unemployment compensation was not based on fraud on the 
                part of any such individual; and
                    ``(B) such repayment would be contrary to equity 
                and good conscience.
            ``(3) Recovery by state agency.--
                    ``(A) In general.--The State agency may recover the 
                amount to be repaid, or any part thereof, by deductions 
                from any emergency enhanced unemployment compensation 
                payable to such individual or from any unemployment 
                compensation payable to such individual under any State 
                or Federal unemployment compensation law administered 
                by the State agency or under any other State or Federal 
                law administered by the State agency which provides for 
                the payment of any assistance or allowance with respect 
                to any week of unemployment, during the 3-year period 
                after the date such individual received the payment of 
                the emergency enhanced unemployment compensation to 
                which they were not entitled, in accordance with the 
                same procedures as apply to the recovery of 
                overpayments of regular unemployment benefits paid by 
                the State.
                    ``(B) Opportunity for hearing.--No repayment shall 
                be required, and no deduction shall be made, until a 
                determination has been made, notice thereof and an 
                opportunity for a fair hearing has been given to the 
                individual, and the determination has become final.
            ``(4) Review.--Any determination by a State agency under 
        this section shall be subject to review in the same manner and 
        to the same extent as determinations under the State 
        unemployment compensation law, and only in that manner and to 
        that extent.
            ``(5) Deposit in state unemployment fund.--Any amount 
        recovered by a State agency pursuant to this section shall be 
        deposited in the account of such State in the Unemployment 
        Trust Fund. Amounts deposited under preceding sentence may only 
        be used by the State for the payment of emergency enhanced 
        unemployment compensation under this section.
    ``(d) Payment To Be Disregarded for Purposes of All Federal and 
Federally Assisted Programs.--A emergency enhanced unemployment 
compensation payment shall not be regarded as income and shall not be 
regarded as a resource for the month of receipt and the following 12 
months, for purposes of determining the eligibility of the recipient 
(or the recipient's spouse or family) for benefits or assistance, or 
the amount or extent of benefits or assistance, under any Federal 
program or under any State or local program financed in whole or in 
part with Federal funds.
    ``(e) Regulations.--Not later than 3 months after the date of 
enactment of this section, the Secretary of Labor shall issue 
regulations to carry out this section.''.
    (b) Conforming Amendment.--The table of sections for chapter 23 of 
the Internal Revenue Code of 1986, as amended by section 215, is 
amended by inserting after the item relating to section 3304A the 
following new item:

``Sec. 3304B. Emergency enhanced unemployment compensation.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to weeks of unemployment beginning on or after the earlier of--
            (1) the date the State changes its statutes, regulations, 
        or policies in order to comply with such amendments; or
            (2) January 1, 2025.

                     TITLE III--JOBSEEKER ALLOWANCE

SEC. 301. JOBSEEKER ALLOWANCE.

    (a) In General.--Chapter 23 of the Internal Revenue Code of 1986 is 
amended--
            (1) in section 3304(a), as previously amended by this Act--
                    (A) in paragraph (37), by striking ``and'' at the 
                end;
                    (B) by redesignating paragraph (38) as paragraph 
                (39); and
                    (C) by inserting after paragraph (37) the following 
                new paragraph:
            ``(38) payment of jobseeker allowances shall be paid 
        pursuant to section 3304C; and''; and
            (2) by inserting after section 3304B, as added by section 
        218, the following new section:

``SEC. 3304C. JOBSEEKER ALLOWANCE.

    ``(a) Allowance.--
            ``(1) In general.--Subject to the succeeding provisions of 
        this section, for purposes of section 3304(a)(38), a State 
        shall provide for a weekly jobseeker allowance to any eligible 
        individual in accordance with standards established by the 
        Secretary of Labor.
            ``(2) Eligible individual.--In this section, the term 
        `eligible individual' means an individual who, for any week--
                    ``(A) is unemployed or partially employed, 
                including self-employment;
                    ``(B) is--
                            ``(i) subject to paragraph (4), able to 
                        work and available to work; and
                            ``(ii) subject to paragraph (5), actively 
                        seeking work;
                    ``(C)(i) is at least 19 years of age (or at least 
                18 years of age in the case of an individual in foster 
                care under the responsibility of the State); or
                    ``(ii) has earned a high school diploma or its 
                recognized equivalent; and
                    ``(D) subject to paragraph (3), has an adjusted 
                gross income for the most recently completed tax year 
                that does not exceed the contribution and benefit base 
                as determined under section 230 of the Social Security 
                Act.
            ``(3) Exception to agi limitation.--The requirement under 
        paragraph (2)(D) shall not apply to an individual in a 
        household if, in the past 6 months--
                    ``(A) another member of such household has been 
                separated from employment;
                    ``(B) the individual has become separated or 
                divorced from their spouse; or
                    ``(C) another member of the individual's household 
                has died.
            ``(4) Able to work and available to work.--
                    ``(A) In general.--For purposes of paragraph 
                (2)(B)(i), subject to subparagraph (B), an individual 
                shall be considered to be able to work and available to 
                work as long as any limit on the individual's ability 
                to work or availability to work does not constitute a 
                withdrawal from the labor market. For purposes of the 
                preceding sentence, an individual shall not be 
                considered to have withdrawn from the labor market if 
                the individual is able to work and available to work 
                for 8 or more hours per week.
                    ``(B) Exceptions.--A jobseeker allowance shall not 
                be denied to an otherwise eligible individual for any 
                week during which the individual is not able to work 
                and available for work because the individual--
                            ``(i) is not available for work outside of 
                        the locality of the individual's residence;
                            ``(ii) is not available for work during 
                        hours when they are the primary caregiver for a 
                        child or dependent;
                            ``(iii) is attending a training course with 
                        the approval of the State agency in compliance 
                        with any regulations issued by the Secretary of 
                        Labor;
                            ``(iv) is appearing for jury duty before 
                        any court under a lawfully issued summons;
                            ``(v) has been temporarily laid off and is 
                        available to work only for the employer that 
                        has temporarily laid off the individual; or
                            ``(vi) is temporarily ill or injured.
            ``(5) Actively seeking work.--
                    ``(A) In general.--For purposes of paragraph 
                (2)(B)(ii), subject to subparagraphs (B) and (C), an 
                individual shall be considered to be actively seeking 
                work if the individual--
                            ``(i) engages in an active search for 
                        employment that is appropriate in light of the 
                        employment available in the labor market and 
                        the individual's skills and capabilities, 
                        including a number of employer contacts that is 
                        consistent with the standards developed by the 
                        Secretary of Labor and communicated to the 
                        individual;
                            ``(ii) maintains a record of such work 
                        search, including employers contacted, method 
                        of contact, and date contacted;
                            ``(iii) when requested, provides such 
                        record to the State agency; and
                            ``(iv) is registered for employment 
                        services in such a manner and to such extent as 
                        prescribed by the Secretary of Labor.
                    ``(B) Special rule for self-employment.--In the 
                case of an individual with a work history that includes 
                self-employment, the individual may be considered 
                actively seeking work if the individual--
                            ``(i) is engaged in activities (which may 
                        include State-approved entrepreneurial 
                        training, business counseling, and technical 
                        assistance) relating to resuming self-
                        employment that meet requirements established 
                        by the Secretary of Labor;
                            ``(ii) maintains a record of such 
                        activities; and
                            ``(iii) when requested, provides such 
                        record to the State agency.
                    ``(C) Exceptions.--A jobseeker allowance shall not 
                be denied to an otherwise eligible individual for any 
                week during which the individual is not actively 
                seeking work because the individual--
                            ``(i) is attending a training course with 
                        the approval of the State agency and the 
                        Secretary of Labor;
                            ``(ii) has been temporarily laid off with a 
                        reasonable expectation the individual will 
                        return to work soon;
                            ``(iii) has a specified start date for new 
                        employment;
                            ``(iv) is appearing for jury duty before 
                        any court under a lawfully issued summons; or
                            ``(v) has a compelling reason (as defined 
                        in section 3304(g)) or is a survivor or victim 
                        of sexual harassment, other harassment, 
                        domestic violence, dating violence, sexual 
                        assault, or stalking (as determined pursuant to 
                        section 3304(h)).
            ``(6) May not refuse offer of suitable work.--
                    ``(A) In general.--Subject to subparagraphs (B) and 
                (C), an individual shall not be eligible for a 
                jobseeker allowance if the individual refuses an offer 
                of suitable work.
                    ``(B) Nonsuitable work.--Work shall not be 
                considered suitable work for an individual if the 
                work--
                            ``(i) poses an unreasonable risk to the 
                        individual's health, safety, or morals;
                            ``(ii) is not within the individual's 
                        experience, training, or physical capability to 
                        perform;
                            ``(iii) is outside of the locality of the 
                        individual's residence or is an unreasonable 
                        distance from such residence; or
                            ``(iv) meets other criteria established by 
                        the Secretary of Labor.
                    ``(C) Exceptions.--A jobseeker allowance shall not 
                be denied to an otherwise eligible individual for any 
                week for refusing an offer of suitable work if--
                            ``(i) the position offered is vacant due 
                        directly to a strike, lockout, or other labor 
                        dispute;
                            ``(ii) the wages, hours, or other 
                        conditions of the work offered are 
                        substantially less favorable to the individual 
                        than those prevailing for similar work in the 
                        locality;
                            ``(iii) the position pays wages less than 
                        the higher of--
                                    ``(I) the minimum wage provided by 
                                section 6(a)(1) of the Fair Labor 
                                Standards Act of 1938 (29 U.S.C. 
                                206(a)(1)), without regard to any 
                                exemption; and
                                    ``(II) any applicable State or 
                                local minimum wage;
                            ``(iv) if as a condition of being employed 
                        the individual would be required to join a 
                        company union or to resign from or refrain from 
                        joining any bona fide labor organization;
                            ``(v) the position was not offered to such 
                        individual in writing; or
                            ``(vi) the work meets other criteria 
                        established by the Secretary.
    ``(b) Amount of Jobseeker Allowance.--
            ``(1) Amount.--
                    ``(A) In general.--Subject to the succeeding 
                provisions of this subsection, the weekly amount of a 
                jobseeker allowance shall be an amount equal to--
                            ``(i) for 2025, $250; and
                            ``(ii) for 2026 or a subsequent year, the 
                        dollar amount specified in this subparagraph 
                        for the preceding year increased by the 
                        percentage change in the Consumer Price Index 
                        for All Urban Consumers for the 12-month period 
                        ending with June of such preceding year.
                    ``(B) Rounding.--If any amount determined under 
                subparagraph (A)(ii) is not a multiple of $1, such 
                amount shall be rounded to the nearest multiple of $1.
            ``(2) Reduced amount for individuals exclusively seeking 
        part-time work.--In the case of an eligible individual who is 
        available to work for less than 20 hours per week, the amount 
        of the jobseeker allowance for such individual for a week shall 
        be equal to 50 percent of the jobseeker allowance that would 
        otherwise apply under paragraph (1) for such week.
            ``(3) Reduced amount for individuals receiving unemployment 
        benefits.--In the case of an eligible individual who is 
        receiving unemployment compensation under any State of Federal 
        law for a week, the amount of the jobseeker allowance for such 
        individual for such week (determined after application of 
        paragraph (2)) shall be reduced by the amount of such regular 
        compensation or extended compensation for such week.
            ``(4) Increased amount for certain individuals in states 
        with elevated unemployment.--
                    ``(A) In general.--For weeks beginning in an 
                elevated unemployment period, in the case of an 
                eligible individual that meets the prior income 
                threshold described in subparagraph (C), the amount of 
                the jobseeker allowance for such individual for the 
                week (determined after the application of paragraphs 
                (2) and (3)) shall be increased by an amount equal to--
                            ``(i) the lesser of--
                                    ``(I) an amount equal to 1.4 
                                percent of the amount of the 
                                individual's earned income for the most 
                                recently completed tax year (or the 
                                immediately preceding tax year, if the 
                                individual has not filed a return of 
                                tax for the most recently completed tax 
                                year); or
                                    ``(II) two-thirds of the State's 
                                average weekly wage (as determined by 
                                the Secretary of Labor); reduced by
                            ``(ii) the amount of the jobseeker 
                        allowance for such individual for such week 
                        (determined after application of paragraphs (2) 
                        and (3)); reduced by
                            ``(iii) the amount of any reduction of the 
                        jobseeker allowance for such individual for 
                        such week pursuant to paragraph (3).
                    ``(B) Elevated unemployment period.--For purposes 
                of subparagraph (A), the term `elevated unemployment 
                period' means any period during which an extended 
                benefit period would be in effect under subsection (f) 
                or (g) of section 203 of the Federal-State Extended 
                Unemployment Compensation Act of 1970 (26 U.S.C. 3304 
                note) if such subsection was applied by substituting 
                `7.5 percent' for `5.5 percent'.
                    ``(C) Prior income threshold.--
                            ``(i) In general.--For purposes of 
                        subparagraph (A), an eligible individual meets 
                        the prior income threshold described in this 
                        subparagraph for a week if--
                                    ``(I) the individual's earned 
                                income for the most recently completed 
                                tax year was equal to or greater than 
                                $10,000; and
                                    ``(II) the individual provides such 
                                documentation of prior earned income as 
                                the Secretary determines appropriate, 
                                such as, but not limited to, tax 
                                returns, Form W-2s, Form 1099s, and pay 
                                stubs.
                            ``(ii) Inflation adjustment.--
                                    ``(I) In general.--In the case of 
                                any taxable year beginning in a 
                                calendar year after 2025, the dollar 
                                amount in clause (i)(I) shall be 
                                increased by an amount equal to--
                                            ``(aa) such dollar amount; 
                                        multiplied by
                                            ``(bb) the cost-of-living 
                                        adjustment determined under 
                                        section 1(f)(3) for the 
                                        calendar year in which the 
                                        taxable year begins, determined 
                                        by substituting `calendar year 
                                        2020' for `calendar year 2016' 
                                        in subparagraph (A)(ii) 
                                        thereof.
                                    ``(II) Rounding.--Any increase 
                                determined under subclause (I) shall be 
                                rounded to the nearest multiple of $100 
                                in the case of an adjustment of the 
                                amount in subsection (a)(1).
                    ``(D) Earned income.--In this paragraph, the term 
                `earned income' has the meaning given that term in 
                section 32(c)(2) of the Internal Revenue Code of 1986.
            ``(5) Earnings disregard.--
                    ``(A) In general.--Subject to subparagraph (B), an 
                individual may earn up to 100 percent of the amount of 
                the individual's weekly jobseeker allowance without 
                losing eligibility for the weekly jobseeker allowance.
                    ``(B) Reduction.--In the case of an individual who 
                is not receiving regular compensation or extended 
                compensation under any State of Federal law with 
                respect to a week, if the individual's earnings are 
                greater than \1/4\ of the amount of the individual's 
                weekly jobseeker allowance (determined after 
                application of paragraphs (2), (3), and (4)) for the 
                week, the amount of the individual's weekly jobseeker 
                allowance (as so determined) for the week shall be 
                reduced by 75 cents for each dollar earned above \1/4\ 
                of the amount of the individual's weekly jobseeker 
                allowance (as so determined).
    ``(c) Jobseeker Allowance Account.--
            ``(1) In general.--A State shall establish, for each 
        eligible individual who files an application for a jobseeker 
        allowance, a jobseeker allowance account.
            ``(2) Maximum amount.--The maximum amount of a jobseeker 
        allowance payable to any individual for whom a jobseeker 
        allowance account is established under paragraph (1) may not 
        exceed the amount established in such account for such 
        individual.
            ``(3) Base-tier jobseeker allowance.--The amount 
        established in an account under paragraph (1) shall be equal to 
        26 times the amount of the weekly jobseeker allowance (as 
        determined under subsection (b), taking into account the 
        application of paragraph (4) of such subsection but not taking 
        into account the application of paragraphs (2), (3), and (5) of 
        such subsection). Such amount shall be referred to in this 
        section as the `base-tier jobseeker allowance'.
            ``(4) First-tier jobseeker allowance.--
                    ``(A) In general.--If, at the time that the amount 
                added to an individual's account under paragraph (3) is 
                exhausted, or at any time during the individual's 
                benefit year, such individual's State is in an extended 
                benefit period under section 203(d) of the Federal-
                State Extended Unemployment Compensation Act of 1970 
                (26 U.S.C. 3304 note), such account shall be augmented 
                by an amount (in this section referred to as `first-
                tier jobseeker allowance') equal to 13 times the amount 
                of the weekly jobseeker allowance (as determined under 
                subsection (b), taking into account the application of 
                paragraph (4) of such subsection but not taking into 
                account the application of paragraphs (2), (3), and (5) 
                of such subsection).
                    ``(B) Limitation.--The account of an individual may 
                be augmented not more than once under this paragraph.
            ``(5) Second-tier additional jobseeker allowance.--
                    ``(A) In general.--If, at the time that the amount 
                added to an individual's account under paragraph (4) is 
                exhausted, or at any time during the individual's 
                benefit year, such individual's State is in a second-
                tier high unemployment period under section 
                202(b)(3)(B)(i) of the Federal-State Extended 
                Unemployment Compensation Act of 1970 (26 U.S.C. 3304 
                note), such account shall be augmented by an amount (in 
                this section referred to as `second-tier jobseeker 
                allowance') equal to 13 times the amount of the weekly 
                jobseeker allowance (as determined under subsection (b) 
                of this section, taking into account the application of 
                paragraph (4) of such subsection but not taking into 
                account the application of paragraphs (2), (3), and (5) 
                of such subsection).
                    ``(B) Limitation.--The account of an individual may 
                be augmented not more than once under this paragraph.
            ``(6) Third-tier additional jobseeker allowance.--
                    ``(A) In general.--If, at the time that the amount 
                added to an individual's account under paragraph (5) is 
                exhausted, or at any time during the individual's 
                benefit year, such individual's State is in a third-
                tier high unemployment period under section 
                202(b)(3)(B)(ii) of the Federal-State Extended 
                Unemployment Compensation Act of 1970 (26 U.S.C. 3304 
                note), such account shall be augmented by an amount (in 
                this section referred to as `third-tier jobseeker 
                allowance') equal to 13 times the amount of the weekly 
                jobseeker allowance (as determined under subsection (b) 
                of this section, taking into account the application of 
                paragraph (4) of such subsection but not taking into 
                account the application of paragraphs (2), (3), and (5) 
                of such subsection).
                    ``(B) Limitation.--The account of an individual may 
                be augmented not more than once under this paragraph.
            ``(7) Fourth-tier additional jobseeker allowance.--
                    ``(A) In general.--If, at the time that the amount 
                added to an individual's account under paragraph (6) is 
                exhausted, or at any time during the individual's 
                benefit year, such individual's State is in a fourth-
                tier high unemployment period under section 
                202(b)(3)(B)(iii) of the Federal-State Extended 
                Unemployment Compensation Act of 1970 (26 U.S.C. 3304 
                note), such account shall be augmented by an amount (in 
                this section referred to as `fourth-tier jobseeker 
                allowance') equal to 13 times the amount of the weekly 
                jobseeker allowance (as determined under subsection (b) 
                of this section, taking into account the application of 
                paragraph (4) of such subsection but not taking into 
                account the application of paragraphs (2), (3), and (5) 
                of such subsection).
                    ``(B) Limitation.--The account of an individual may 
                be augmented not more than once under this paragraph.
    ``(d) Payments to States.--
            ``(1) In general.--
                    ``(A) Full reimbursement.--There shall be paid to 
                each State an amount equal to 100 percent of--
                            ``(i) the total amount of jobseeker 
                        allowances paid to individuals by the State 
                        pursuant to this section; and
                            ``(ii) any additional administrative 
                        expenses incurred by the State by reason of 
                        making such payments (as determined by the 
                        Secretary of Labor).
                    ``(B) Terms of payments.--Sums payable to any State 
                under this section shall be payable, either in advance 
                or by way of reimbursement (as determined by the 
                Secretary of Labor), in such amounts as the Secretary 
                of Labor estimates the State will be entitled to 
                receive under this section for each calendar month, 
                reduced or increased, as the case may be, by any amount 
                by which the Secretary of Labor finds that the 
                Secretary's estimates for any prior calendar month were 
                greater or less than the amounts that should have been 
                paid to the State. Such estimates may be made on the 
                basis of such statistical, sampling, or other method as 
                may be agreed upon by the Secretary of Labor and the 
                State agency of the State involved.
            ``(2) Certifications.--The Secretary of Labor shall from 
        time to time certify to the Secretary of the Treasury for 
        payment to each State the sums payable to such State under this 
        section.
            ``(3) Deposit.--Sums payable to any State under this 
        section shall be deposited in the account of such State in the 
        Unemployment Trust Fund. Amounts deposited under preceding 
        sentence may only be used by the State for the payment of 
        jobseeker allowances under this section.
            ``(4) Funding.--There are appropriated from the general 
        fund of the Treasury, without fiscal year limitation, such sums 
        as may be necessary for purposes of this section.
    ``(e) Fraud and Overpayments.--
            ``(1) In general.--If an individual knowingly has made, or 
        caused to be made by another, a false statement or 
        representation of a material fact, or knowingly has failed, or 
        caused another to fail, to disclose a material fact, and as a 
        result of such false statement or representation or of such 
        nondisclosure such individual has received an amount of 
        jobseeker allowances to which such individual was not entitled, 
        such individual--
                    ``(A) shall be ineligible for further jobseeker 
                allowances in accordance with the provisions of the 
                applicable State unemployment compensation law relating 
                to fraud in connection with a claim for unemployment 
                compensation; and
                    ``(B) shall be subject to prosecution under section 
                1001 of title 18, United States Code.
            ``(2) Repayment.--In the case of individuals who have 
        received amounts of jobseeker allowances to which they were not 
        entitled, the State shall require such individuals to repay the 
        amounts of such jobseeker allowances to the State agency, 
        except that the State agency shall waive such repayment if it 
        determines that--
                    ``(A) the payment of such jobseeker allowance was 
                not based on fraud on the part of any such individual; 
                and
                    ``(B) such repayment would be contrary to equity 
                and good conscience.
            ``(3) Recovery by state agency.--
                    ``(A) In general.--The State agency may recover the 
                amount to be repaid, or any part thereof, by deductions 
                from any jobseeker allowance payable to such individual 
                or from any unemployment compensation payable to such 
                individual under any State or Federal unemployment 
                compensation law administered by the State agency or 
                under any other State or Federal law administered by 
                the State agency which provides for the payment of any 
                assistance or allowance with respect to any week of 
                unemployment, during the 3-year period after the date 
                such individual received the payment of the jobseeker 
                allowance to which they were not entitled, in 
                accordance with the same procedures as apply to the 
                recovery of overpayments of regular unemployment 
                benefits paid by the State.
                    ``(B) Opportunity for hearing.--No repayment shall 
                be required, and no deduction shall be made, until a 
                determination has been made, notice thereof and an 
                opportunity for a fair hearing has been given to the 
                individual, and the determination has become final.
            ``(4) Review.--Any determination by a State agency under 
        this section shall be subject to review in the same manner and 
        to the same extent as determinations under the State 
        unemployment compensation law, and only in that manner and to 
        that extent.
            ``(5) Deposit in state unemployment fund.--Any amount 
        recovered by a State agency pursuant to this section shall be 
        deposited in the account of such State in the Unemployment 
        Trust Fund. Amounts deposited under preceding sentence may only 
        be used by the State for the payment of jobseeker allowances 
        under this section.
    ``(f) Payment To Be Disregarded for Purposes of All Federal and 
Federally Assisted Programs.--A jobseeker allowance payment shall not 
be regarded as income and shall not be regarded as a resource for the 
month of receipt and the following 12 months, for purposes of 
determining the eligibility of the recipient (or the recipient's spouse 
or family) for benefits or assistance, or the amount or extent of 
benefits or assistance, under any Federal program or under any State or 
local program financed in whole or in part with Federal funds.
    ``(g) Regulations.--Not later than 3 months after the date of 
enactment of this section, the Secretary of Labor shall issue 
regulations to carry out this section.''.
    (b) Permissible Use of Funds.--
            (1) Internal revenue code of 1986.--Section 3304(a)(4) of 
        the Internal Revenue Code of 1986, as amended by section 215, 
        is amended--
                    (A) in subparagraph (G)(ii), by striking ``and'' at 
                the end;
                    (B) in subparagraph (H), by inserting ``and'' at 
                the end; and
                    (C) by adding at the end the following:
                    ``(I) amounts may be withdrawn for the payment of 
                jobseeker allowances under section 3304C;''.
            (2) Social security act.--Section 303(a)(5) of the Social 
        Security Act, as amended by section 215, is amended by striking 
        ``; and'' at the end and inserting ``: Provided further, That 
        amounts may be withdrawn for the payment of jobseeker 
        allowances under section 3304C; and''.
    (c) Conforming Amendment.--The table of sections for chapter 23 of 
the Internal Revenue Code of 1986, as amended by sections 215 and 218, 
is amended by inserting after the item relating to section 3304B the 
following new item:

``Sec. 3304C. Jobseeker allowance.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to weeks of unemployment beginning on or after the earlier of--
            (1) the date the State changes its statutes, regulations, 
        or policies in order to comply with such amendments; or
            (2) January 1, 2025.
                                 <all>