118 S3140 IS: Unemployment Insurance Modernization and Recession Readiness Act
U.S. Senate
2023-10-26
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
1.Short title; table of contents(a)This Act may be cited as the Unemployment Insurance Modernization and Recession Readiness Act
.(b)The table of contents of this Act is as follows:Sec. 1. Short title; table of contents.TITLE I—Modernization of extended benefitsSec. 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 unemploymentSec. 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 AllowanceSec. 301. Jobseeker allowance.<enum>I</enum><header>Modernization of extended benefits</header><section id="idFB8726807B1C401EABACF8F06FC95D69"><enum>101.</enum><header>Full Federal funding of extended unemployment compensation</header><subsection id="idAEDBF9CF0D74488880D68A5B63385BE6"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 204 of the Federal-State Extended Unemployment Compensation Act of 1970 (<external-xref legal-doc="usc" parsable-cite="usc/26/3304">26 U.S.C. 3304</external-xref> note) is amended—</text><paragraph id="idC6409612A49F464BA2026F899E437CE5"><enum>(1)</enum><text display-inline="yes-display-inline">in subsection (a)—</text><subparagraph id="id0BF50AE992184C7D9D275048732790FA"><enum>(A)</enum><text display-inline="yes-display-inline">by striking <quote>(1) There shall be paid</quote> 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.</text><quoted-block style="OLC" display-inline="no-display-inline" id="id583AD02B66424F2B8811B0B955E3C3D1"><paragraph id="idE1C3771962CB4BD8803B1234A55344E9" indent="up1"><enum>(2)</enum><text display-inline="yes-display-inline">No payment shall be made to any State under this subsection with respect to benefits paid if the State—</text><subparagraph id="id2EB3BBE5C6094706A6D2E6E5DDD56233"><enum>(A)</enum><text display-inline="yes-display-inline">assesses payments due in lieu of contributions from the employer for such benefits; or </text></subparagraph><subparagraph id="idAC2E4C069D8A4FBD9648E35A610D33C1"><enum>(B)</enum><text display-inline="yes-display-inline">charges the employer for purposes of employer experience rating for such benefits. </text></subparagraph></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph><subparagraph id="id2EE31B20CC784AE9802C5057F01567CD"><enum>(B)</enum><text>in paragraph (3), by striking <quote>section 3306(c)(7) of the Internal Revenue</quote> and all that follows through <quote>reduced by an amount</quote> and inserting <quote>paragraph (7) or (8) of <external-xref legal-doc="usc" parsable-cite="usc/26/3306">section 3306(c)</external-xref> of the Internal Revenue Code of 1986 applies shall be reduced by an amount equal to 50 percent of the amount</quote>;</text></subparagraph></paragraph><paragraph id="idE6B7A6FF313C47DBA2FCEE98BC145F3B"><enum>(2)</enum><text>by striking subsections (b) and (c); and</text></paragraph><paragraph id="id30812F515ECE4383A9DDAD8FE8CCD5DF"><enum>(3)</enum><text>by redesignating subsections (d) and (e) as subsections (b) and (c), respectively.</text></paragraph></subsection><subsection id="idE2DF67C532D64A6E85AB910D076045EE"><enum>(b)</enum><header>Conforming amendment</header><text>Section 202(a)(6) of the Federal-State Extended Unemployment Compensation Act of 1970 (<external-xref legal-doc="usc" parsable-cite="usc/26/3304">26 U.S.C. 3304</external-xref> note) is amended by striking <quote>or shareable regular compensation</quote>.</text></subsection></section><section id="id682C43CA8F224D8BB15DDB6FAF4A875C"><enum>102.</enum><header>Improving the extended benefit triggers</header><subsection id="id58CD13F87D4E4557A968333E6B626034"><enum>(a)</enum><header>TUR triggers</header><text>Section 203 of the Federal-State Extended Unemployment Compensation Act of 1970 (<external-xref legal-doc="usc" parsable-cite="usc/26/3304">26 U.S.C. 3304</external-xref> note) is amended by striking subsection (f) and inserting the following new subsections:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id0FB2CC3FFA594BB393A84AC8D77049D5"><subsection id="idB8F1CCD718F54DBEA7D1FE1C797A47D6"><enum>(f)</enum><header>State TUR trigger</header><paragraph id="idD709028694114BF688863345056A2C31"><enum>(1)</enum><header>In general</header><text>For purposes of this section:</text><subparagraph id="IDA106E5186A1B49479C02A25BF98392AA"><enum>(A)</enum><header>On indicator</header><text>There is a State <quote>on</quote> 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.</text></subparagraph><subparagraph id="ID3DA82D1A947645509104788596F308D7"><enum>(B)</enum><header>Off indicator</header><text>There is a State <quote>off</quote> indicator for a week if the requirement of subparagraph (A) is not satisfied.</text></subparagraph></paragraph><paragraph id="idD39D5987DCAA4274840E5C38DB45F417"><enum>(2)</enum><header>Application</header><text>Notwithstanding the provision of any State law, any week for which there would otherwise be a State <quote>on</quote> indicator shall continue to be such a week and shall not be determined to be a week for which there is a State <quote>off</quote> indicator.</text></paragraph><paragraph id="id6698C5FCC7AC452AB88A8DB7DC361F82"><enum>(3)</enum><header>Determinations of the rate of total unemployment</header><text>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.</text></paragraph></subsection><subsection id="idC08EEFF9AB484894BD7FBC2A240C2B9F"><enum>(g)</enum><header>National TUR trigger</header><paragraph id="idE41374B8BF6844CAA6630EB57C862584"><enum>(1)</enum><header>In general</header><text>For purposes of this section:</text><subparagraph id="idE616730905A149768F5B0209E6F9A089"><enum>(A)</enum><header>On indicator</header><text>There is a State <quote>on</quote> 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.</text></subparagraph><subparagraph id="id8A6D89C4B190473DA1F37F8522A421C5"><enum>(B)</enum><header>Off indicator</header><text>There is a State <quote>off</quote> indicator for a week if the requirement of subparagraph (A) is not satisfied.</text></subparagraph></paragraph><paragraph id="id7F3AF13EC6524BC4BF23A1F9C2CBB3B8"><enum>(2)</enum><header>Application</header><text>Notwithstanding the provision of any State law, any week for which there would otherwise be a State <quote>on</quote> indicator shall continue to be such a week and shall not be determined to be a week for which there is a State <quote>off</quote> indicator.</text></paragraph><paragraph id="idE29C7986E6F242EB852F3B6075B4899E"><enum>(3)</enum><header>Determinations of the rate of total unemployment</header><text>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. </text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="idEBDA3E7520004D28BF1D3A50025E45CF"><enum>(b)</enum><header>Elevated National unemployment trigger</header><paragraph id="idCFA3FD0DCD994291AA4DE4B0C3ECC812"><enum>(1)</enum><header>In general</header><text>Section 203 of the Federal-State Extended Unemployment Compensation Act of 1970 (<external-xref legal-doc="usc" parsable-cite="usc/26/3304">26 U.S.C. 3304</external-xref> note), as amended by subsection (a), is amended by adding at the end the following new subsection:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id54E446ADC1A844C5A6E68929CDB5CAE0"><subsection id="id7201DA07CA484999AC72F21FE59E9B5C"><enum>(h)</enum><header>Elevated National unemployment trigger</header><paragraph id="id0226ACD91A8340D09A7921741A8D3E3C"><enum>(1)</enum><header>In general</header><text>For purposes of this section:</text><subparagraph id="idBF7DEE9E5E3040DD9002819F982B82E5"><enum>(A)</enum><header>On indicator</header><text>There is a State <quote>on</quote> 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.</text></subparagraph><subparagraph id="id05A107F93A1B4F5DA8188F2F45D5EDDC"><enum>(B)</enum><header>Off indicator</header><text>There is a State <quote>off</quote> 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—</text><clause id="id941435ED0A9048098DC8C56832B4C7AD"><enum>(i)</enum><text>has decreased for not less than 2 consecutive months;</text></clause><clause id="idB7EC5A9BD2734EC9AF10FACFF1DB9D92"><enum>(ii)</enum><text>is less than 5.5 percent; and</text></clause><clause id="id8364417975684178A8149FFA95B2B1FE"><enum>(iii)</enum><text>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 <quote>on</quote> indicator under subparagraph (A).</text></clause></subparagraph></paragraph><paragraph id="id966C2C5391544D55B022CB16FED28800"><enum>(2)</enum><header>Application</header><text>Notwithstanding the provision of any State law, any week for which there would otherwise be a State <quote>on</quote> indicator shall continue to be such a week and shall not be determined to be a week for which there is a State <quote>off</quote> indicator.</text></paragraph><paragraph id="id1871B952DB4E43C3B8B6404492774272" commented="no" display-inline="no-display-inline"><enum>(3)</enum><header>Determinations of the rate of total unemployment</header><text>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. </text></paragraph><paragraph id="ide3b4ce5fc93d44eeafd51013308b7219"><enum>(4)</enum><header>Inclusion of determination in monthly employment situation reports</header><text>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 <quote>on</quote> indicator under paragraph (1)(A) in the United States.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph><paragraph id="idDD95ED33BD6341D4A1F202C7A1E3715E" commented="no"><enum>(2)</enum><header>Coordination between elevated National unemployment trigger and other triggers</header><text>Section 203(b) of the Federal-State Extended Unemployment Compensation Act of 1970 (<external-xref legal-doc="usc" parsable-cite="usc/26/3304">26 U.S.C. 3304</external-xref> note) is amended by adding at the end the following new paragraph:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id98669EE8FF2A48EB952C43BC9B1B4167"><paragraph id="id059FAA2335A74D3BA38A81EFD0A75091" indent="up1" commented="no"><enum>(3)</enum><subparagraph commented="no" display-inline="yes-display-inline" id="id32293E7AC4734782AD4F55586DD11D62"><enum>(A)</enum><text>In the case of a State for which there is an <quote>on</quote> indicator for a week under subsection (h) and an <quote>on</quote> indicator for such week under subsection (f) or (g), section 202(b)(1) shall be applied by substituting—</text><clause indent="up1" id="id153F647410C345BFBA880A3EC753F970" commented="no"><enum>(i)</enum><text><term>100 per centum</term> for <quote>50 per centum</quote> in subparagraph (A); and</text></clause><clause indent="up1" id="id1B2BF8888EB74EEDB05E12C73C62D93B" commented="no"><enum>(ii)</enum><text><term>twenty-six</term> for <quote>thirteen</quote> in subparagraph (B).</text></clause></subparagraph><subparagraph indent="up1" id="id9AFEA5EE2827491D8FF581771C4E3758" commented="no"><enum>(B)</enum><text>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).</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection></section><section id="idFD886F605BE741BEAE9B382E93FD0192"><enum>103.</enum><header>Increase in the number of weeks of extended benefits during high unemployment periods</header><text display-inline="no-display-inline">Section 202(b) of the Federal-State Extended Unemployment Compensation Act of 1970 (<external-xref legal-doc="usc" parsable-cite="usc/26/3304">26 U.S.C. 3304</external-xref> note) is amended—</text><paragraph id="idAB2EC3C0B3AE4BFEB9E25A36513230AC"><enum>(1)</enum><text display-inline="yes-display-inline">in paragraph (1)—</text><subparagraph id="id167185B71A7D4266A5AA16D70E1F2B1C"><enum>(A)</enum><text display-inline="yes-display-inline">in the matter preceding subparagraph (A), by striking <quote>The State law</quote> and inserting <quote>Subject to paragraph (3) and section 203(b)(3), the State law</quote>; </text></subparagraph><subparagraph id="id5F53CE62C19F4A37B42DC33151DA7AAC"><enum>(B)</enum><text display-inline="yes-display-inline">in subparagraph (A), by inserting <quote>or</quote> at the end;</text></subparagraph><subparagraph id="id878BAD99B2D04F73AB9C0DB1E8636C1B"><enum>(C)</enum><text>in subparagraph (B), by striking <quote>, or</quote> at the end and inserting a period; and</text></subparagraph><subparagraph id="id11661D8AA1D54A5F8071435BBB04B84E" commented="no" display-inline="no-display-inline"><enum>(D)</enum><text>by striking subparagraph (C); and</text></subparagraph></paragraph><paragraph id="id0C19A0F917C14BC5A135ADFE20057D11"><enum>(2)</enum><text display-inline="yes-display-inline">by striking paragraph (3) and inserting the following new paragraph:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id68EEA23124F548AFAA3DC30510FA3223"><paragraph id="idAB8AA812FFAD4F9F988A78820DF4CDD3"><enum>(3)</enum><header>Increase in amount in account during high unemployment periods</header><subparagraph id="idA902460FDCE744A8A40891F0D9C64719"><enum>(A)</enum><header>Tiers</header><text>Effective with respect to weeks beginning in a high unemployment period, paragraph (1) shall be applied as follows:</text><clause commented="no" display-inline="no-display-inline" id="id39422F08007A4DDAB07845139880C139"><enum>(i)</enum><header>Second tier</header><text>In the case of weeks in a tier 2 high unemployment period described in subparagraph (B)(i), by substituting—</text><subclause id="ID8822D296317F4395994000EBA83BF4F9"><enum>(I)</enum><text><term>100 per centum</term> for <quote>50 per centum</quote> in subparagraph (A); and</text></subclause><subclause id="IDAF6E70FFB0BE4FC986A5F096BB4F8A81"><enum>(II)</enum><text><term>twenty-six</term> for <quote>thirteen</quote> in subparagraph (B).</text></subclause></clause><clause commented="no" display-inline="no-display-inline" id="id7577F56B2826485FB424B51E83C07DAB"><enum>(ii)</enum><header>Third tier</header><text>In the case of weeks in a tier 3 high unemployment period described in subparagraph (B)(ii), by substituting—</text><subclause id="idCF6D52E6576940EC89BF2DF298AD6B07"><enum>(I)</enum><text><term>150 per centum</term> for <quote>50 per centum</quote> in subparagraph (A); and</text></subclause><subclause id="id724C6ABCDECC40A795890F9DE4365373"><enum>(II)</enum><text><term>thirty-nine</term> for <quote>thirteen</quote> in subparagraph (B).</text></subclause></clause><clause commented="no" display-inline="no-display-inline" id="idAAA3AB43349A49C5A2D2C1E85F3FA02F"><enum>(iii)</enum><header>Fourth tier</header><text>In the case of weeks in a tier 4 high unemployment period described in subparagraph (B)(iii), by substituting—</text><subclause id="id55CC09458C7649FF8C3A1DA693BA5AAA"><enum>(I)</enum><text><term>200 per centum</term> for <quote>50 per centum</quote> in subparagraph (A); and</text></subclause><subclause id="id9C10B2E882BE4BAF87101624003CC134"><enum>(II)</enum><text><term>fifty-two</term> for <quote>thirteen</quote> in subparagraph (B).</text></subclause></clause></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id7C7F65E897F8467B84ABB738EB936AA7"><enum>(B)</enum><header>High unemployment periods</header><clause commented="no" display-inline="no-display-inline" id="id2D13C2EE09B14522A8BB9C9F69A088D6"><enum>(i)</enum><header>Second tier</header><text>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 <quote>6.5 percent but is less than 7.5 percent</quote> for <quote>5.5 percent</quote>. </text></clause><clause display-inline="no-display-inline" commented="no" id="id862627225473449B8629FEE37D13D8F6"><enum>(ii)</enum><header>Third Tier</header><text>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 <quote>7.5 percent but is less than 8.5 percent</quote> for <quote>5.5 percent</quote>.</text></clause><clause display-inline="no-display-inline" commented="no" id="id49C2D3EFEC2345C9BEE66D3FA31AE21F"><enum>(iii)</enum><header>Fourth Tier</header><text>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 <quote>8.5 percent</quote> for <quote>5.5 percent</quote>.</text></clause></subparagraph><subparagraph display-inline="no-display-inline" commented="no" id="id5BA03AC8EF0C478FBC481B1A2002F0A2"><enum>(C)</enum><header>Individuals remain eligible for augmented amount even if tier threshold no longer met</header><text>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. </text></subparagraph><subparagraph display-inline="no-display-inline" commented="no" id="idE407B38ED52E4AA480E108DD5697208F"><enum>(D)</enum><header>Clarification</header><text>The triggers under subsections (d) and (h) of section 203 shall not apply for purposes of determining high unemployment periods under this paragraph. </text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></section><section id="id2CD3678D0D284E8CBB3D53B15EBA5513"><enum>104.</enum><header>Improved calculation of amounts in an individual's extended benefit account</header><subsection id="id631229D4F3014E2AB3B2026936FE2133"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 202(b)(1) of the Federal-State Extended Unemployment Compensation Act of 1970 (<external-xref legal-doc="usc" parsable-cite="usc/26/3304">26 U.S.C. 3304</external-xref> note) is amended, in the matter preceding subparagraph (A), by striking <quote>the least</quote> and inserting <quote>the greatest</quote>.</text></subsection><subsection id="id46A695630C5647F5A03FCAF3E7AC12AB"><enum>(b)</enum><header>Effective date</header><text>The amendment made by subsection (a) shall apply to extended compensation accounts established on or after the earlier of—</text><paragraph id="id3c9e090ad50d4e5788805f259cb00a3b"><enum>(1)</enum><text>the date the State changes its statutes, regulations, or policies in order to comply with such amendment; or</text></paragraph><paragraph id="iddb50bfb56f394c12a82df2f66fe30a52"><enum>(2)</enum><text>January 1, 2025. </text></paragraph></subsection></section><section id="id987AA8FCE7F04F6796DAFCC9DB06555A"><enum>105.</enum><header>Transition for amounts remaining in extended benefit accounts when a State is no longer in an extended benefit period</header><text display-inline="no-display-inline">Section 203(b) of the Federal-State Extended Unemployment Compensation Act of 1970 (<external-xref legal-doc="usc" parsable-cite="usc/26/3304">26 U.S.C. 3304</external-xref> note), as amended by section 102(b)(2), is amended by adding at the end the following new paragraph:</text><quoted-block display-inline="no-display-inline" id="id3B217A0CC21D404F8C226D01352B2866" style="OLC"><paragraph id="idD72A60D7F1044DA9946E66D726948019" indent="up1"><enum>(4)</enum><text>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 <quote>off</quote> indicator, extended compensation shall continue to be payable to such individual from such amounts for any week—</text><subparagraph id="id89C3806046E74D4EA2862E7C0BABDCB7"><enum>(A)</enum><text>that begins on or after such date and ends on or before 6 months after such date; and</text></subparagraph><subparagraph id="id3872A3BF256E4372B431C4C0706CD7F9"><enum>(B)</enum><text>for which the individual meets the eligibility requirements under this title.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></section><section id="H9F2B8BB4C96541EC8EEF0EAFD75B6A9A"><enum>106.</enum><header>Coordination of extended benefits with regular compensation</header><text display-inline="no-display-inline">Section 202 of the Federal-State Extended Unemployment Compensation Act of 1970 (<external-xref legal-doc="usc" parsable-cite="usc/26/3304">26 U.S.C. 3304</external-xref> note) is amended by adding at the end the following new subsection:</text><quoted-block id="H68EEFE32E49C485298A1C25FBE34BB24" style="OLC"><subsection id="H62033D42B8644CE1A3FCB93251E6B652"><enum>(d)</enum><header>Coordination of extended compensation with regular compensation</header><paragraph id="HF1D32A019EDD4333A3C597FC5E468F21"><enum>(1)</enum><text>If—</text><subparagraph id="H15B0408216F84435897057A4E90C7E28"><enum>(A)</enum><text>an individual has been determined to be entitled to extended compensation with respect to a benefit year;</text></subparagraph><subparagraph id="H906D8F7E8CC643D6BE5D936F62D39D75"><enum>(B)</enum><text>such benefit year has expired;</text></subparagraph><subparagraph id="H5036640AB37248A8A1CE4352180D7BC4"><enum>(C)</enum><text>such individual has remaining entitlement to extended compensation with respect to such benefit year; and</text></subparagraph><subparagraph id="H752A159B1229487196CACA297DEC68D0"><enum>(D)</enum><text>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);</text></subparagraph><continuation-text continuation-text-level="paragraph">then the State shall determine eligibility for compensation as provided in paragraph (2).</continuation-text></paragraph><paragraph id="H5D9DFC43179940E48286EAEDBE5A7894"><enum>(2)</enum><text>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:</text><subparagraph id="HFA20B6BB65E9467F943BA71FDBEEF19C"><enum>(A)</enum><text>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).</text></subparagraph><subparagraph id="HC2FD59E7F69042329EF2844A11E2D257"><enum>(B)</enum><text>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).</text></subparagraph><subparagraph id="HAF14C00E94B4458BBE8DCAFE34D88FCE"><enum>(C)</enum><text>The State shall pay, if permitted by State law—</text><clause id="H284126F2895A4440ADF3ABC48045CCC7"><enum>(i)</enum><text>regular compensation equal to the weekly benefit amount established under the new benefit year; and</text></clause><clause id="H5BDACA8A333C4A8C8A7EDE498BE816DA"><enum>(ii)</enum><text>extended compensation equal to the difference between that weekly benefit amount and the weekly benefit amount for the expired benefit year.</text></clause></subparagraph><subparagraph id="HEFCE7F2AE82B4285A4673B9BB310322A"><enum>(D)</enum><text>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.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></section><section id="id3543910548FF47508773A6332E962BFA"><enum>107.</enum><header>Portability of extended benefits</header><text display-inline="no-display-inline">Section 202(a) of the Federal-State Extended Unemployment Compensation Act of 1970 (<external-xref legal-doc="usc" parsable-cite="usc/26/3304">26 U.S.C. 3304</external-xref> note) is amended by adding at the end the following new paragraph:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id7B23721F7A7D479FB3AD4BA2E9F5ED85"><paragraph id="idF2C428AB7DB2408C93E230D4F3E13E7A" indent="up1"><enum>(8)</enum><text>The provisions under <external-xref legal-doc="usc" parsable-cite="usc/26/3304">section 3304(a)(9)(A)</external-xref> 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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></section><section id="idBF3320D70DBE4F6196ECB6F7DBB5D575"><enum>108.</enum><header>Additional extended benefit program improvements</header><subsection id="id1F23D17F56FC4219B57A94F284E7C713"><enum>(a)</enum><header>State law requirements</header><text>Section 202(a) of the Federal-State Extended Unemployment Compensation Act of 1970 (<external-xref legal-doc="usc" parsable-cite="usc/26/3304">26 U.S.C. 3304</external-xref> note) is amended—</text><paragraph id="idFEEE38CAA41B4ED8BFB62C6EE73A1D20"><enum>(1)</enum><text>paragraph (3)—</text><subparagraph id="id32C4AB4B61384A1682BA512FBC716BA9"><enum>(A)</enum><text>in subparagraph (D)(iii), by striking <quote>subparagraphs (C) and (E)</quote> and inserting <quote>subparagraph (C)</quote>; and</text></subparagraph><subparagraph id="id1ED00CA2724947AE8E2C0AC2C1D45B22"><enum>(B)</enum><text>by striking subparagraph (E) and redesignating subparagraph (F) as subparagraph (E);</text></subparagraph></paragraph><paragraph id="id0286EEA9D1F643ABB06A47948A89572A"><enum>(2)</enum><text>by striking paragraphs (4), (5), and (7) and redesignating paragraph (6) as paragraph (4); and</text></paragraph><paragraph id="id9FE9FA1428F546909DD5CA575CBD24AA"><enum>(3)</enum><text>in paragraph (4), as so redesignated, by striking <quote>paragraphs (3), (4), and (5)</quote> and inserting <quote>paragraph (3)</quote>.</text></paragraph></subsection><subsection id="id9F827E6AD45547788D6E3B5ABED73F24"><enum>(b)</enum><header>Elimination of mandatory 13-Week off period</header><text>Section 203(b)(1) of the Federal-State Extended Unemployment Compensation Act of 1970 (<external-xref legal-doc="usc" parsable-cite="usc/26/3304">26 U.S.C. 3304</external-xref> note) is amended by striking <quote>any State</quote> and all that follows before the period at the end and inserting <quote>any State, no extended benefit period shall last for a period of less than thirteen consecutive weeks</quote>.</text></subsection><subsection id="id6C8106536CE9461CBEB873F4B8A0F80D"><enum>(c)</enum><header>Elimination of look back under the insured unemployment rate trigger</header><text>Section 203(d) of the Federal-State Extended Unemployment Compensation Act of 1970 (<external-xref legal-doc="usc" parsable-cite="usc/26/3304">26 U.S.C. 3304</external-xref> note) is amended—</text><paragraph id="idFA5BCAB9B0604916A84890F045E73408"><enum>(1)</enum><text>in paragraph (1), by striking <quote>twelve weeks—</quote> and all that follows through <quote>5 per centum</quote> and inserting <quote>twelve weeks equal or exceeded 5 percent</quote>;</text></paragraph><paragraph id="id44AA9CD9CF024A5291E194E265B194A9"><enum>(2)</enum><text>in paragraph (2), by striking <quote>either subparagraph (A) or subparagraph (B) of </quote>; and</text></paragraph><paragraph id="idBD69FED045664E9693A1F5379FF4A9FE"><enum>(3)</enum><text>by striking the second and third sentences.</text></paragraph></subsection><subsection id="id51EAF9EE020B4D48B4BC45F4164AE990"><enum>(d)</enum><header>Determination of insured unemployment rate</header><text>Section 203(e)(1)(A) of the Federal-State Extended Unemployment Compensation Act of 1970 (<external-xref legal-doc="usc" parsable-cite="usc/26/3304">26 U.S.C. 3304</external-xref> note) is amended by inserting <quote>, extended compensation, unemployment compensation for Federal civilian employees under subchapter I of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/5/85">chapter 85</external-xref> of title 5, United States Code, or unemployment compensation for ex-servicemembers under subchapter II of such chapter 85</quote> after <quote>regular compensation</quote>. </text></subsection></section><section id="idf49ad0a00fa94998a6fc06713d28437b"><enum>109.</enum><header>Exemption of extended benefits from sequestration</header><subsection id="id7f506b2024d345f69e22dbd70c5cfd81"><enum>(a)</enum><header>In general</header><text>Section 255(g)(1)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985 (<external-xref legal-doc="usc" parsable-cite="usc/2/905">2 U.S.C. 905(g)(1)(A)</external-xref>) is amended by inserting after <quote>Payments to Social Security Trust Funds (28–0404–0–1–651).</quote> the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idE75E6B041CF44B65A9C17D36128730F7"><list level="subsection"><list-item>Payments to a State under the Federal-State Extended Unemployment Compensation Act of 1970 (<external-xref legal-doc="usc" parsable-cite="usc/26/3304">26 U.S.C. 3304</external-xref> note).</list-item></list><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="id376a78465a1b4f688af11c9e17145d86" commented="no" display-inline="no-display-inline"><enum>(b)</enum><header>Applicability</header><text>The amendment made by this section shall apply to any sequestration order issued under the Balanced Budget and Emergency Deficit Control Act of 1985 (<external-xref legal-doc="usc" parsable-cite="usc/2/900">2 U.S.C. 900 et seq.</external-xref>) on or after the date of enactment of this Act. </text></subsection></section><section id="idFA9AA5DAEE3948F4A8A47652F2B7A37F" commented="no" display-inline="no-display-inline" section-type="subsequent-section"><enum>110.</enum><header>Effective date</header><text display-inline="no-display-inline">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)).</text></section><enum>II</enum><header>Modernization of regular unemployment</header><section id="id9ED3FA75A6E54CB48EB6625FCE3A2D90"><enum>201.</enum><header>Floor on the number of weeks</header><subsection id="idB00924DCECBB45A6B47009E30D9024DA"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3304">Section 3304(a)</external-xref> of the Internal Revenue Code of 1986 is amended—</text><paragraph id="id60AEBED503A248A190FE84EED6F602F2"><enum>(1)</enum><text>in paragraph (18), by striking <quote>and</quote> at the end;</text></paragraph><paragraph id="id80A7F078E8E14CA69AE443E5155E8E40"><enum>(2)</enum><text>by redesignating paragraph (19) as paragraph (20); and</text></paragraph><paragraph id="id77B701C89B724D0C81E57CFFE02C490B"><enum>(3)</enum><text>by inserting after paragraph (18) the following new paragraph:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id45D936D606664BACAD83BFF593DC4516"><paragraph id="id205BDBD34D18471C9AA9AA4CA76D4D86"><enum>(19)</enum><text>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</text></paragraph><after-quoted-block>. </after-quoted-block></quoted-block></paragraph></subsection><subsection id="idA215163B2C0F4F0393A28D928FCF7AA9"><enum>(b)</enum><header>Effective date</header><text>The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of—</text><paragraph id="id681A5C4CFC1043528F67C2592E8CAFCD"><enum>(1)</enum><text>the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or</text></paragraph><paragraph id="id66F898792C6C48B4B84498B3F4EDC947"><enum>(2)</enum><text>January 1, 2025.</text></paragraph></subsection></section><section id="id7EB9EBBCB35C4621B79A549EA24D3341"><enum>202.</enum><header>Floor on the minimum replacement of wages</header><subsection id="id1EA0F1AC6C6B4C90926BF5063C4FCFEB"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3304">Section 3304(a)</external-xref> of the Internal Revenue Code of 1986, as previously amended by this title, is amended—</text><paragraph id="idA2336F18B13C4D6B9C8A9A4C7A9B51BD"><enum>(1)</enum><text>in paragraph (19), by striking <quote>and</quote> at the end;</text></paragraph><paragraph id="id76E4FF8385404E589C20B478CEF1B72C"><enum>(2)</enum><text>by redesignating paragraph (20) as paragraph (21); and</text></paragraph><paragraph id="id13BB2434963D4354B9F2E664DDAB19D4"><enum>(3)</enum><text>by inserting after paragraph (19) the following new paragraph:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id87E6FC941B1446E48D34410911E1EB0E"><paragraph id="id6380a7e359e54ef5a36acc00db90fe38"><enum>(20)</enum><text>an individual’s weekly benefit amount is equal to the lesser of—</text><subparagraph id="id5C9E2EAB0CEC4BBB83849A562951F87C"><enum>(A)</enum><text>the maximum weekly benefit amount under the State law; or</text></subparagraph><subparagraph id="id4850245A942F4916B72497B6BFF533E0"><enum>(B)</enum><text> an amount equal to the quotient of—</text><clause id="id8D715632C0E842718C933F1B00CB2F8F"><enum>(i)</enum><text>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</text></clause><clause id="id3CB85010F9F04E5C909F4A18EEDA54A6"><enum>(ii)</enum><text>13; and</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="id6049389478A04F02B8D7321D637F2F19"><enum>(b)</enum><header>Effective date</header><text>The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of—</text><paragraph id="idFF4FB2AAE3254FC38FC0530025DDF501"><enum>(1)</enum><text>the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or</text></paragraph><paragraph id="idBC57310E19D143EFA8BA5F671DCDA194" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text>January 1, 2025.</text></paragraph></subsection></section><section id="id9E4708D8FD7C40E7A965C89481571385"><enum>203.</enum><header>Floor on the maximum benefit</header><subsection id="id9AB71FF17AE34A719F56A2E5120F93BA"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3304">Section 3304(a)</external-xref> of the Internal Revenue Code of 1986, as previously amended by this title, is amended—</text><paragraph id="id0CD8BDB230054269A37B3DCDAC5BC8AF"><enum>(1)</enum><text>in paragraph (20), by striking <quote>and</quote> at the end;</text></paragraph><paragraph id="id02E870FBC45141D0A02087A1997BF93C"><enum>(2)</enum><text>by redesignating paragraph (21) as paragraph (22); and</text></paragraph><paragraph id="idDEAE5CDB1BAA4725BE6B30CA172F8C82"><enum>(3)</enum><text>by inserting after paragraph (20) the following new paragraph:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id9076BAE5A71B4B90B29FA7E10C239BEC"><paragraph id="idD50EA3BEF4C74705A30136ECD6686D01"><enum>(21)</enum><text>the maximum weekly benefit amount may not be less than <fraction>2/3</fraction> 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 </text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="id950E928125B942FD9B5ADF3FF47C8D68"><enum>(b)</enum><header>Effective date</header><text>The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of—</text><paragraph id="idD16AED15D44E4302A30F09A08019B1B2"><enum>(1)</enum><text>the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or</text></paragraph><paragraph id="id5B4FE4C7E972464E9AC2D19470042BDF" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text>January 1, 2025. </text></paragraph></subsection></section><section display-inline="no-display-inline" commented="no" id="idFF4D92F917424B4F88AECC647F1275C8"><enum>204.</enum><header>Part-time work</header><subsection id="id223A9EFAC73F4084AA314D94FA719ED2"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3304">Section 3304(a)</external-xref> of the Internal Revenue Code of 1986, as previously amended by this title, is amended—</text><paragraph id="idB6ED329DC9E44F3681D1F3276B971CA2"><enum>(1)</enum><text>in paragraph (21), by striking <quote>and</quote> at the end;</text></paragraph><paragraph id="idF61B39F973AA47818FFA2CD5CBF68B00"><enum>(2)</enum><text>by redesignating paragraph (22) as paragraph (25); and</text></paragraph><paragraph id="idD931D58206EE4BDAB9676EED1BF43ECB"><enum>(3)</enum><text>by inserting after paragraph (21) the following new paragraphs:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idee335b4a76f044359ba7d88552ea1cb5"><paragraph id="id4061512e27aa4dca9511a687e587c4d0"><enum>(22)</enum><text>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—</text><subparagraph id="idf3b1bd32a3fa4cb2b1feb21cc538fde9"><enum>(A)</enum><text>20 hours of work per week; or</text></subparagraph><subparagraph id="idcf119df489ae48b8a250ad9f3878696c"><enum>(B)</enum><text>a number of hours of work per week equal to at least <fraction>1/2</fraction> of the typical number of hours worked per week in the individual’s base period;</text></subparagraph></paragraph><paragraph id="idde8657d89c0543a1bb57a7652b6e1fad"><enum>(23)</enum><text>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;</text></paragraph><paragraph id="id0dab5eeb233547e3a7c550f50ede04a1"><enum>(24)</enum><text>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 <fraction>1/3</fraction> of the individual’s weekly benefit amount in computing the individual’s weekly benefit for partial unemployment; and</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="id688BE6ADAC9E4F0DA90101D693509405"><enum>(b)</enum><header>Effective date</header><text>The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of—</text><paragraph id="idADA9B29D932D4E3093FA0A5E8F2309C6"><enum>(1)</enum><text>the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or</text></paragraph><paragraph id="id4ECC2B1BA1184DC5A70BE25C3ECD1067" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text>January 1, 2025.</text></paragraph></subsection></section><section display-inline="no-display-inline" commented="no" id="idA75E1E44673C4C0EA99C61C05D56689B"><enum>205.</enum><header>Base period</header><subsection id="id54D058A7B2C64B159B3928672B6A9454"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3304">Section 3304(a)</external-xref> of the Internal Revenue Code of 1986, as previously amended by this title, is amended—</text><paragraph id="HF8E9C01478ED470394A131CFD8D63E53"><enum>(1)</enum><text>in paragraph (24), by striking <quote>and</quote> at the end;</text></paragraph><paragraph id="H7CE9859E07B54EA1BD15A6C9E39C2A1C"><enum>(2)</enum><text>by redesignating paragraph (25) as paragraph (27); and</text></paragraph><paragraph id="H504A42D106254C25BD6697EE529B9352"><enum>(3)</enum><text>by inserting after paragraph (24) the following new paragraphs:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idFF7432343908423D9BB1E670C5EB6DB2"><paragraph id="id56AC11B84B7C44BD96D77D018E07257A"><enum>(25)</enum><text>the State law—</text><subparagraph id="idd819d93729a54d478ae0c392e0961c97"><enum>(A)</enum><text>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</text></subparagraph><subparagraph id="idc89546762d8c4947a6005e3e2666eb81"><enum>(B)</enum><text>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;</text></subparagraph></paragraph><paragraph id="idE83EF395FD044E9FBF3C63D9E46BCAD3"><enum>(26)</enum><text>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 </text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="id19ACCCA96551436B91C09A6C90C04E75"><enum>(b)</enum><header>Effective date</header><text>The amendments made by subsection (a) shall apply to claims with an effective date beginning on or after the earlier of—</text><paragraph id="id1401C6D35993486CBF05C8F825D487B7"><enum>(1)</enum><text>the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or</text></paragraph><paragraph id="id454E86E2BC3B4DDF84BEBE1CA0706A31" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text>January 1, 2025.</text></paragraph></subsection></section><section display-inline="no-display-inline" commented="no" id="id46B78D27A06B4EA3913EF2EFC82C82BE"><enum>206.</enum><header>Expansion of good cause separations</header><subsection id="id6AA2593712294B62BC8DE60C811C8679"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3304">Section 3304</external-xref> of the Internal Revenue Code of 1986, as previously amended by this title, is amended—</text><paragraph id="id7A5A232B379D42DFB97BD35A004DAE7A"><enum>(1)</enum><text>in subsection (a)—</text><subparagraph id="id0284C0CA68994760B3DDA403F9ABE9F7"><enum>(A)</enum><text>in paragraph (26), by striking <quote>and</quote> at the end;</text></subparagraph><subparagraph id="idA1F59F9F101044C7AF9CFA85F4D19505"><enum>(B)</enum><text>by redesignating paragraph (27) as paragraph (28); and</text></subparagraph><subparagraph id="id72433FB6DF1B49EAB2BFADE986C7980F"><enum>(C)</enum><text>by inserting after paragraph (26) the following new paragraph: </text><quoted-block style="OLC" display-inline="no-display-inline" id="idF9B0D87C34F34875A3FE6EA25F744A94"><paragraph id="id1B2765F9F9564F839199F4D2D1A8A314"><enum>(27)</enum><text>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</text></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph></paragraph><paragraph id="idF7366D46AAB4450DAE2C2779B9870DE4"><enum>(2)</enum><text>by adding at the end the following new subsection:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id7F1A83BBC6954C31B78F9BA97C0CF39E"><subsection id="id2E8E4C8F6E76463B9D64DBED4440863F"><enum>(g)</enum><header>Definition of compelling reason</header><paragraph id="id1EAC40E69D9E4F44B602427A089E0F03"><enum>(1)</enum><header>In general</header><text>For purposes of subsection (a)(27), the Secretary of Labor shall establish a definition for the term <quote>compelling reason</quote>. </text></paragraph><paragraph id="id4220C6D2211D44788BD10719455EC43A"><enum>(2)</enum><header>Requirements</header><text>In defining the term compelling reason, the Secretary shall include the following reasons:</text><subparagraph id="id6B88677C2DD14931A3E75F5835619297"><enum>(A)</enum><header>Illness or disability of a qualified family member</header><clause id="id1F32026195CE4EC2B6BAE2DC47839241"><enum>(i)</enum><header>In general</header><text>The illness or disability of a qualified family member of the individual.</text></clause><clause id="id84A8D67F8B9B41E6BABE2AED7D8EDF1E"><enum>(ii)</enum><header>Qualified family member</header><text>For purposes of clause (i), the term <term>qualified family member</term> means, with respect to an individual—</text><subclause id="id8C33ED6E89CA4588B70FD19377E7B310"><enum>(I)</enum><text>a spouse (including a domestic partner in a civil union or other registered domestic partnership recognized by a State) and a spouse's parent;</text></subclause><subclause id="id9C21E200DAEC4563BD20B709484025BF"><enum>(II)</enum><text>a child and a child's spouse;</text></subclause><subclause id="idE1EDF26C262249F7981DC0D76EF48B26"><enum>(III)</enum><text>a parent and a parent's spouse;</text></subclause><subclause id="idD9967DE3F557487AADC25285F8EB2DB3"><enum>(IV)</enum><text>a sibling and a sibling's spouse;</text></subclause><subclause id="id4E8E0151D6BB46139421E62EBE3BA85D"><enum>(V)</enum><text>a grandparent, a grandchild, or a spouse of a grandparent or grandchild; and</text></subclause><subclause id="id56DCE6C014E14DDA9C4A036027C85437"><enum>(VI)</enum><text>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). </text></subclause></clause></subparagraph><subparagraph id="idE7EE456BA9DD4784BBDC1BC713A78FCB"><enum>(B)</enum><header>Accompany the individual's spouse</header><text>In order to accompany such individual's spouse—</text><clause id="id4001098D0D124DFEAF252B14F9E0FFAF"><enum>(i)</enum><text>to a place which is outside of the individual’s commuting area; and </text></clause><clause id="id6457A0DCC86946CD8ADA074FA483CAE5"><enum>(ii)</enum><text>due to a change in location of the spouse's employment. </text></clause></subparagraph><subparagraph id="id851793F2622D4A10A2E6DAF22D9793A6"><enum>(C)</enum><header>Relocation of workplace</header><text>The relocation of the workplace of the individual to a place which is outside of the individual’s commuting area. </text></subparagraph><subparagraph id="id60844E73A39742EF8FDC6B8750720CF6" commented="no"><enum>(D)</enum><header>Care for a child</header><text>The need to care for a child when child care has been lost and an alternative arrangement cannot be reasonably secured.</text></subparagraph><subparagraph id="id2bb3f54b3ce04a6cbe1c9af2facaba38"><enum>(E)</enum><header>Unusual risk</header><text>The individual’s job presents any unusual risk to the health or safety of the individual.</text></subparagraph><subparagraph id="id69b8b215b7e7401596837d97d9ae2a31"><enum>(F)</enum><header>Employer’s failure to conform to State and Federal laws</header><text>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. </text></subparagraph><subparagraph id="id13BF556500244E18A7851273DF072078" commented="no"><enum>(G)</enum><header>Other reasons</header><text>Other reasons determined appropriate by the State.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="id346D2D9B010B4B55868BBCEB4048EC57"><enum>(b)</enum><header>Effective date</header><text>The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of—</text><paragraph id="idA72A755EB6664980ABBE73BD1A4E669F"><enum>(1)</enum><text>the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or</text></paragraph><paragraph id="idDC35634FDD2D4AD08DC0D18406771808" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text>January 1, 2025.</text></paragraph></subsection></section><section display-inline="no-display-inline" commented="no" id="idE59E08EDD9E2461C85CDA92016F4D461"><enum>207.</enum><header>Unemployment compensation for survivors and victims of sexual harassment, other harassment, domestic violence, dating violence, sexual assault, or stalking</header><subsection id="H89C0E3B4240B45D584ECB46C23743FBA"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/3304">Section 3304</external-xref> of the Internal Revenue Code of 1986, as previously amended by this title, is amended—</text><paragraph id="id82613067C4B24B60898B5EE7853558B4"><enum>(1)</enum><text>in subsection (a)—</text><subparagraph id="idECA840757CD34BCA92D85DCD4DB76682"><enum>(A)</enum><text>in paragraph (27), by striking <quote>and</quote> at the end;</text></subparagraph><subparagraph id="id724C90BBA25E44598D4665BBE110162A"><enum>(B)</enum><text>by redesignating paragraph (28) as paragraph (29); and</text></subparagraph><subparagraph id="id0BD92E20123D4A5EAFDD28CD4A8CEC3F" commented="no" display-inline="no-display-inline"><enum>(C)</enum><text>by inserting after paragraph (27) the following new paragraph: </text><quoted-block style="OLC" id="H61CFD790D3724BBEA142504893CCF1AE"><paragraph id="HEC66BDB743F549478C7207838AB5E6A9"><enum>(28)</enum><text>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</text></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph></paragraph><paragraph display-inline="no-display-inline" commented="no" id="idF27BB14FB32241E59AE13739F78B8F7E"><enum>(2)</enum><text>by adding at the end the following new subsection:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idCFA31BF47729462CAFD417B152227A79"><subsection id="H05BB67865E1C469B9C8E2CDFDFDF9B19"><enum>(h)</enum><header>Survivors and victims of sexual harassment, other harassment, domestic violence, dating violence, sexual assault, or stalking</header><paragraph commented="no" id="H37A73D44212F44C6B66A27691250EE7B"><enum>(1)</enum><header>Documentation</header><text display-inline="yes-display-inline">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.</text></paragraph><paragraph id="H4A215AF9706542B199D7064A020B0B07"><enum>(2)</enum><header>Sufficient documentation</header><text>For purposes of paragraph (1), a State shall deem sufficient—</text><subparagraph commented="no" id="HFA36F8EAB1FD486E81618FB53627B989"><enum>(A)</enum><text display-inline="yes-display-inline">evidence of such sexual harassment, other harassment, domestic violence, dating violence, sexual assault, or stalking in the form of—</text><clause commented="no" id="HC03A6CC468A3402F9AE5E8A62CDACB25"><enum>(i)</enum><text display-inline="yes-display-inline">a sworn statement and a form of identification;</text></clause><clause commented="no" id="H00FABA8A170D4F85B4246770ADA27546"><enum>(ii)</enum><text>a police or court record; </text></clause><clause id="H017DE4BAB8464909B51AB2A7314CB2D0"><enum>(iii)</enum><text display-inline="yes-display-inline">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</text></clause><clause id="idbb56f0e79bc440eeae0409bec8eeb2b1"><enum>(iv)</enum><text>any other documentation determined appropriate by the Secretary of Labor or the State; and </text></clause></subparagraph><subparagraph commented="no" id="H113DA43F4145447F8EBFCB02BCB3EE25"><enum>(B)</enum><text display-inline="yes-display-inline">an attestation that such voluntary separation is attributable to such sexual harassment, other harassment, domestic violence, dating violence, sexual assault, or stalking.</text></subparagraph></paragraph><paragraph id="id2A0BC35003CE4B6989570F2BE4B75B4F" commented="no"><enum>(3)</enum><header>Definitions</header><subparagraph commented="no" id="id99A908BBBEC9461CA36A5FF5C7F92E24"><enum>(A)</enum><header>In general</header><text>Subject to subparagraph (B), in this section:</text><clause commented="no" id="id3E1318DFEBF04F32BAC04798C1F38556"><enum>(i)</enum><header>Violence Against Women Act definitions</header><text>The terms <quote>domestic violence</quote>, <quote>dating violence</quote>, <quote>sexual assault</quote>, <quote>stalking</quote>, and <quote>victim service provider</quote> 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—</text><subclause id="idECA0BC2B8F1046F287D09D48E730E519"><enum>(I)</enum><text>the date the State changes its statutes, regulations, or policies in order to comply with such amendment; or</text></subclause><subclause id="idBB3DA0F3061F42809C7F776312A760FF" commented="no" display-inline="no-display-inline"><enum>(II)</enum><text>the date that is 2 years after the date of enactment of such amendment. </text></subclause></clause><clause display-inline="no-display-inline" commented="no" id="idFD47C63DE1C94A2BB135B7F663DD914C"><enum>(ii)</enum><header>Other harassment</header><text>The term <term>other harassment</term> has the meaning given the term <quote>harassment</quote> (other than sexual harassment) under State law, regulation, or policy. </text></clause><clause display-inline="no-display-inline" commented="no" id="idD641D180F4354AE6B14390205868B1DB"><enum>(iii)</enum><header>Sexual harassment</header><text>The term <term>sexual harassment</term> means hostile, intimidating, or oppressive behavior based on sex that creates an offensive work environment.</text></clause></subparagraph><subparagraph display-inline="no-display-inline" commented="no" id="id53FA183CAE7146E499AF1DB9CB58C481"><enum>(B)</enum><header>States may apply broader definition</header><text>A State may adopt a broader definition of any term under clauses (i), (ii), and (iii) of subparagraph (A). </text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="id2C4DD3B74493462F9D08D8391A49932A"><enum>(b)</enum><header>Effective date</header><text>The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of—</text><paragraph id="idA418E646943044268A33EB5E4B46EAE2"><enum>(1)</enum><text>the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or</text></paragraph><paragraph id="idE408296702984DE7B025FB891149E9EB" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text>January 1, 2025.</text></paragraph></subsection></section><section display-inline="no-display-inline" commented="no" id="id180706F49E8A4C36A4805ABA5C33B1F8"><enum>208.</enum><header>Elimination of waiting weeks</header><subsection id="id2397753FD62E4696B8E7B59F14944A2F"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3304">Section 3304(a)</external-xref> of the Internal Revenue Code of 1986, as previously amended by this title, is amended—</text><paragraph id="id0B4722BD5F8F4637BE6E582DC984BF46"><enum>(1)</enum><text>in paragraph (28), by striking <quote>and</quote> at the end;</text></paragraph><paragraph id="id5B7BC8DD3F134625BF64E178C3BA731D"><enum>(2)</enum><text>by redesignating paragraph (29) as paragraph (30); and</text></paragraph><paragraph id="id33594A87ABD248719758191A1CAFE8C9"><enum>(3)</enum><text>by inserting after paragraph (28) the following new paragraph: </text><quoted-block style="OLC" display-inline="no-display-inline" id="idDDBFC78A7957468A89F162515AC1E4A6"><paragraph id="id9909D81F5A424C40A357FA479AD7F817"><enum>(29)</enum><text>compensation is immediately paid to an individual for their first week of otherwise compensable unemployment without a waiting week; and</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="id7B0CE68C35844DEF9261CA3A0294B71B"><enum>(b)</enum><header>Effective date</header><text>The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of—</text><paragraph id="idDC08A138E3DA4C70B472F07A7B04872E"><enum>(1)</enum><text>the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or</text></paragraph><paragraph id="id92FD7EC55B0E4CA7A23E203DC3C97B4A" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text>January 1, 2025. </text></paragraph></subsection></section><section id="id23AFADCD48584FB491DB9D03881EA86D"><enum>209.</enum><header>Temporary work assignment</header><subsection id="id20B609F04B1847B38884EC2169D73C4B"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3304">Section 3304(a)</external-xref> of the Internal Revenue Code of 1986, as previously amended by this title, is amended—</text><paragraph id="id7D1FD30008954AEAABDF4E34AC1D3566"><enum>(1)</enum><text>in paragraph (29), by striking <quote>and</quote> at the end;</text></paragraph><paragraph id="id9894153BB58E47639DEDC30DAE59EF84"><enum>(2)</enum><text>by redesignating paragraph (30) as paragraph (31); and</text></paragraph><paragraph id="id286E6C9CCB5A45169085C824C1DDF0E1"><enum>(3)</enum><text>by inserting after paragraph (29) the following new paragraph:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id9884AFB57588422F81659F49C5FB0748"><paragraph id="id68E9CD3CFAB54F7BA7C10C5303BA2CBA"><enum>(30)</enum><text>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 </text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="id44C74211129B4EA486F8596231402BE3"><enum>(b)</enum><header>Effective date</header><text>The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of—</text><paragraph id="id771C86C709434DB18F76AF8CB01691C0"><enum>(1)</enum><text>the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or</text></paragraph><paragraph id="idFF37C127F04444F3B5DC63353C60FB5A" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text>January 1, 2025.</text></paragraph></subsection></section><section id="id655600C7EC3349CFAD065B817649003D"><enum>210.</enum><header>Self-employment assistance program</header><subsection id="id519E5BFEFD254BB0A35AC7DDB2F65B97"><enum>(a)</enum><header>Requirement</header><paragraph id="idB8A098AE5D8C4D8FA424089D02DF11AE"><enum>(1)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3304">Section 3304(a)</external-xref> of the Internal Revenue Code of 1986, as previously amended by this title, is amended—</text><subparagraph id="id98D37B050D694C6490791EDA1D0FE443"><enum>(A)</enum><text>in paragraph (4)(F), by inserting <quote>, as required under paragraph (31)</quote> after <quote>3306(t))</quote>; </text></subparagraph><subparagraph id="idA7859070CD5747E7B84EA7714BE0C4B8"><enum>(B)</enum><text>in paragraph (30), by striking <quote>and</quote> at the end;</text></subparagraph><subparagraph id="id2134C35A8625486D9007EFC85F6FE049"><enum>(C)</enum><text>by redesignating paragraph (31) as paragraph (32); and</text></subparagraph><subparagraph id="idC6387096E9A74CE3843101072A0F24B3"><enum>(D)</enum><text>by inserting after paragraph (30) the following new paragraph:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id4EB9D537F3D04EDC9D38383EDE61D484"><paragraph id="id8D919D20EE344C009FEDB66EB9141FAC"><enum>(31)</enum><text>payment of allowances is made under a self-employment assistance program (as defined in section 3306(t)) under the State law; and</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph><paragraph id="id1BAA6B7080A947F2AE371BB55284BEAF" commented="no" display-inline="no-display-inline"><enum>(2)</enum><header>Conforming amendment</header><text>Section 303(a)(5) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/503">42 U.S.C. 503(a)(5)</external-xref>), is amended, in the last proviso, by inserting <quote>, as required under section 3304(a)(31) of such Code</quote> after <quote>1986)</quote>. </text></paragraph></subsection><subsection id="idB383538F90EC410FBA7759481B52933F"><enum>(b)</enum><header>Effective date</header><text>The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of—</text><paragraph id="id725A0A06B85647CABF21162C5CF1752C"><enum>(1)</enum><text>the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or</text></paragraph><paragraph id="id12BDBF52046C4B0F8FEE8DA9AD6B0DF2" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text>January 1, 2025. </text></paragraph></subsection></section><section id="id7B5DEF83758A461781DE15B31B78DB54"><enum>211.</enum><header>Short-time compensation program</header><subsection id="idCBC154E9560C4E54B4C0F1CB4D773F4A"><enum>(a)</enum><header>Required program</header><paragraph id="id9C6AEF9FA12945688AC9C0A30F9655DC"><enum>(1)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3304">Section 3304(a)</external-xref> of the Internal Revenue Code of 1986, as previously amended by this title, is amended—</text><subparagraph id="id796A98BAC1CF4DE0B55BD0E98D59847D"><enum>(A)</enum><text>in paragraph (4)(E), by inserting <quote>, as required under paragraph (32)</quote> after <quote>3306(v))</quote>; </text></subparagraph><subparagraph id="id3300D1BBFA9F4FA9900A5A7B5F64AF4D"><enum>(B)</enum><text>in paragraph (31), by striking <quote>and</quote> at the end;</text></subparagraph><subparagraph id="id4306BCF0FC4546B09447A3A667FAED04"><enum>(C)</enum><text>by redesignating paragraph (32) as paragraph (33); and</text></subparagraph><subparagraph id="id7D890F5F74704E30B16C4D4CFFECD1FF"><enum>(D)</enum><text>by inserting after paragraph (31) the following new paragraph:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idF40ED6707FF044569175A38189E39DF1"><paragraph id="id014F8FE3219940DDA688B5FE5321C6E6"><enum>(32)</enum><text>payment of short-time compensation is made under a short-time compensation program (as defined in section 3306(v)) under the State law; and</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph><paragraph id="idCFEDD69F888A4DB791A205DFB8C15CAC"><enum>(2)</enum><header>Conforming amendment</header><text>Section 303(a)(5) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/503">42 U.S.C. 503(a)(5)</external-xref>), is amended, in the fifth proviso, by inserting <quote>, as required under section 3304(a)(32) of such Code</quote> after <quote>1986)</quote>. </text></paragraph></subsection><subsection id="id931f79da36134f7fa0831230e00d0590"><enum>(b)</enum><header>Revisions to definition of a short-Time compensation program</header><paragraph id="id4F992604940849A58C2A296EDF50FFEB"><enum>(1)</enum><header>Flexibility</header><subparagraph commented="no" display-inline="no-display-inline" id="idc27dd5a4af3f4e09a2e0fa5e7c9f02ee"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/3306">Section 3306(v)(3)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>60 percent</quote> and inserting <quote>80 percent</quote>. </text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idf51dc350fb9540648a2b2c8e375f6aa4"><enum>(B)</enum><header>Effective date</header><text>The amendment made by subparagraph (A) shall take effect on the date of enactment of this Act.</text></subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id6957b24259a14126b8ed79f655781aec"><enum>(2)</enum><header>Permitting employers to file claim on behalf of employees</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/3306">Section 3306(v)</external-xref> of the Internal Revenue Code of 1986 is amended—</text><subparagraph id="id616070023edb4fc3aa9ecdff1285a122"><enum>(A)</enum><text>by redesignating paragraphs (8), (9), and (10) as paragraphs (9), (10), and (11), respectively; and</text></subparagraph><subparagraph id="id3686a631af7e4ddb9581a3872890a1b3"><enum>(B)</enum><text>by inserting after paragraph (7) the following new paragraph:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id3952B929B64249F18A55FC2034DA2ED5"><paragraph commented="no" display-inline="no-display-inline" id="id82bf2899271843019841b592a9413f3c"><enum>(8)</enum><text display-inline="yes-display-inline">the State agency allows an employer to file weekly claims under the program on behalf of employees;</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection><subsection id="id411096E24AD34FF6A2B500C79468E56A"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section (other than subsection (b)(1)) shall apply to weeks of unemployment beginning on or after the earlier of—</text><paragraph id="id9620A204D3A9415F98635BBABDC5193F"><enum>(1)</enum><text>the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or</text></paragraph><paragraph id="idBD179E4F947D44BB9D19B7D799C7C205" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text>January 1, 2025. </text></paragraph></subsection></section><section id="id643EA62233A54B86BF8D9C4D3318DFAF"><enum>212.</enum><header>Minimum level of prior employment</header><subsection id="id00374C10CB594E96B504673D2B49D5B3"><enum>(a)</enum><header>Requirement</header><paragraph id="id0EFF7C3277314E21914E39745D3D7B47"><enum>(1)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3304">Section 3304(a)</external-xref> of the Internal Revenue Code of 1986, as previously amended by this title, is amended—</text><subparagraph id="id652D546E093848B6802ADC2718450817"><enum>(A)</enum><text>in paragraph (32), by striking <quote>and</quote> at the end;</text></subparagraph><subparagraph id="idBF9DD5D28925413F9E44DE2A5258314D"><enum>(B)</enum><text>by redesignating paragraph (33) as paragraph (34); and</text></subparagraph><subparagraph id="idE032CE8ED0BA4766BA7CAAFAD7A98DEE"><enum>(C)</enum><text>by inserting after paragraph (31) the following new paragraph:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id3B588857846744498D52A170B6A82C73"><paragraph id="id92F134EB5ABE4C35B6727286B6E62FBA"><enum>(33)</enum><text>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</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph><paragraph id="id78D19BAE0A9446C9AE50D6FDB418C2E8"><enum>(2)</enum><header>State may reduce minimum thresholds</header><text>Nothing in the paragraph (33) of <external-xref legal-doc="usc" parsable-cite="usc/26/3304">section 3304(a)</external-xref> 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).</text></paragraph></subsection><subsection id="idB94BD5E90B1E495A9A08DE3CBCF1485B"><enum>(b)</enum><header>Effective date</header><text>The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of—</text><paragraph id="idD36B1674EAC94AF99D48804B5E1D1B66"><enum>(1)</enum><text>the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or</text></paragraph><paragraph id="idCB462C359E10445DBF5E1F4080AF616B" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text>January 1, 2025. </text></paragraph></subsection></section><section id="id3F56EFA7BF564E4497C2499CBA5154AB"><enum>213.</enum><header>Employee status</header><subsection id="id75EF2A4409534A628669B3DD253B0798"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3304">Section 3304(a)</external-xref> of the Internal Revenue Code of 1986, as previously amended by this title, is amended—</text><paragraph id="id0DBAE4C082FB43DEBFF47376ED3A347D"><enum>(1)</enum><text>in paragraph (33), by striking <quote>and</quote> at the end;</text></paragraph><paragraph id="idEA7320FBEEF04E3B84EA8DF9BA8EDB9B"><enum>(2)</enum><text>by redesignating paragraph (34) as paragraph (35); and</text></paragraph><paragraph id="id61E059EFE3724CE486F484F4C44DDD17"><enum>(3)</enum><text>by inserting after paragraph (33) the following new paragraph:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id3F94AEFDBCA14955A9E7584CE5025E6D"><paragraph id="idD51BE62C5EED4FA389F5969AA3C0684A"><enum>(34)</enum><text>an individual performing any service shall be considered an employee and not an independent contractor for the purpose of the State law, unless—</text><subparagraph id="id51c53060d19f4c159c06679dfe33ada6"><enum>(A)</enum><text>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;</text></subparagraph><subparagraph id="id69351273079b460d97850c5a3de9dbf8"><enum>(B)</enum><text>the service is performed outside the usual course of the business of the employer; and</text></subparagraph><subparagraph id="id67c6793356a14cfdb25868ccd028bcbe"><enum>(C)</enum><text>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</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="idEC64499B6D9E4C2F84D519BE75989B82"><enum>(b)</enum><header>Effective date</header><text>The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of—</text><paragraph id="id366642728CCF4432971894BC2C3940E4"><enum>(1)</enum><text>the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or</text></paragraph><paragraph id="id970895D0ED7646F79490281A66BC77D5" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text>January 1, 2025. </text></paragraph></subsection></section><section section-type="subsequent-section" id="id427ADF7A1FB24807960EE34CE745CA62"><enum>214.</enum><header>Eligibility of certain student-workers for unemployment compensation</header><subsection id="id0DBCE611330E4910B0B6F9F381CEB723"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3306">Section 3306(c)(10)</external-xref> of the Internal Revenue Code of 1986 is amended—</text><paragraph id="idC2CB2B5FD49946C38F535D58A8B08147"><enum>(1)</enum><text>by striking subparagraphs (B) and (C); and</text></paragraph><paragraph id="id17FCCA8EE75C4EFFABC56C4D3C133370"><enum>(2)</enum><text>by redesignating subparagraph (D) as subparagraph (B).</text></paragraph></subsection><subsection id="idA395E5B09BF5432FA4361C964F8DABD8" commented="no" display-inline="no-display-inline"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to service performed on or after January 1, 2025. </text></subsection></section><section id="idC4AB37A986574274B87DDFDBC06C7591"><enum>215.</enum><header>Dependents' allowance</header><subsection id="id72289E91DDA6469FA6CE4A4065594491"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/23">Chapter 23</external-xref> of the Internal Revenue Code of 1986 is amended—</text><paragraph id="idB5C20549B287479D8AD850A6313EC746"><enum>(1)</enum><text>in section 3304(a), as previously amended by this Act—</text><subparagraph id="id51BF764A5AC741B38D37E5E9164C1AAB"><enum>(A)</enum><text>in paragraph (34), by striking <quote>and</quote> at the end;</text></subparagraph><subparagraph id="id46600517ADC640C8B129E64DFB8D7B45"><enum>(B)</enum><text>by redesignating paragraph (35) as paragraph (36); and</text></subparagraph><subparagraph id="idDCE943B6438749B89A10C3406DFD5920"><enum>(C)</enum><text>by inserting after paragraph (34) the following new paragraph: </text><quoted-block style="OLC" display-inline="no-display-inline" id="idB751FB9E09F240E7A40D4853B9AE984B"><paragraph id="id41A675B243AE4F368C2536250BC51E7B"><enum>(35)</enum><text>payment of dependents' allowances shall be paid pursuant to section 3304A; and</text></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph></paragraph><paragraph id="id751FE1E61D6B4E68B50F1E2232461FFA" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text>by inserting after section 3304, the following new section:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id90E9C68CFED442E5B393E7DECD3F2093"><section id="idC18564FCF80E4B4EA4D986C19876DE01"><enum>3304A.</enum><header>Dependents' allowance</header><subsection id="id1E6E00E8C0DC4A54B10426460F566873"><enum>(a)</enum><header>In general</header><text>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.</text></subsection><subsection id="id5FEE845C887A4D27A89DD24EAA61F1D8"><enum>(b)</enum><header>Amount specified</header><paragraph id="idEA4E93D04B244B47A546AAE862739967"><enum>(1)</enum><header>In general</header><text>The amount specified in this subsection is an amount equal to—</text><subparagraph id="idE4AF6B8785024B5CBF93CC0130A69307"><enum>(A)</enum><text>for 2025, $25; and</text></subparagraph><subparagraph id="id327191403CF648709FFE0E7B2FF0B0A4"><enum>(B)</enum><text>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.</text></subparagraph></paragraph><paragraph id="idFB01016FCFF24BDDB057DB7EB0BF6BEC"><enum>(2)</enum><header>Rounding</header><text>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. </text></paragraph></subsection><subsection id="id335F6E4B341A4F2AAA50E5E0C2E98AA6"><enum>(c)</enum><header>Dependent defined</header><text>In this section, the term <quote>dependent</quote> shall have the meaning given that term under State law, except that such term shall include—</text><paragraph id="id93a46a2ccf3a4ac5bab53dede5eb2fc0"><enum>(1)</enum><text>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;</text></paragraph><paragraph id="idd688a6ee2f4a497a811324fc4b2184f5"><enum>(2)</enum><text>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;</text></paragraph><paragraph commented="no" display-inline="no-display-inline" id="idaf526ee410074689bd2ea9eb2d870f1c"><enum>(3)</enum><text>any eligible foster child (as defined in section 152(f)(1)(C)) placed with the individual;</text></paragraph><paragraph id="id38a2eaede4d14051af176f5028d81541"><enum>(4)</enum><text>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;</text></paragraph><paragraph id="idb431bbfeee5b4c0fb3abb55b2110e498"><enum>(5)</enum><text>a nonworking senior family member living in the household of the individual; </text></paragraph><paragraph id="id271d02f001f64b51aa378929a5bd3494"><enum>(6)</enum><text>a nonworking spouse who is not receiving unemployment compensation; and</text></paragraph><paragraph id="idA120FBE8B3F247E7972C9987BE26C3FF" commented="no"><enum>(7)</enum><text>other individuals determined appropriate by the Secretary of Labor. </text></paragraph></subsection><subsection id="id813945A7FA5C4999A0488BF080C21EDF"><enum>(d)</enum><header>Regulations</header><text>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.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection display-inline="no-display-inline" commented="no" id="idF405F868BA024834B0EB001CBD6325E6"><enum>(b)</enum><header>Permissible use of funds</header><paragraph id="id975174EEBD96408880BF796D6EFBAEB9"><enum>(1)</enum><header>Internal Revenue Code of 1986</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3304">Section 3304(a)(4)</external-xref> of the Internal Revenue Code of 1986 is amended—</text><subparagraph id="idE021048C552A45ACB2E31E16764DDC80"><enum>(A)</enum><text>in subparagraph (F), by striking <quote>and</quote> at the end;</text></subparagraph><subparagraph id="id35FFEC6FFA144045B257A608CBFE3C62"><enum>(B)</enum><text>in subparagraph (G)(ii), by inserting <quote>and</quote> at the end; and</text></subparagraph><subparagraph id="id9C4EFBA56E8F4039B943B9854F81E6C8"><enum>(C)</enum><text>by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idBCEA1B759AC240B69AC7B00365913466"><subparagraph id="id69D97FB7E51E4A3F86B67451BA21EE8C"><enum>(H)</enum><text>amounts may be withdrawn for the payment of dependents' allowances under section 3304A;</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph><paragraph id="id6C47B00A7DC8434F844DB6411B3F60D9" commented="no" display-inline="no-display-inline"><enum>(2)</enum><header>Social Security Act</header><text>Section 303(a)(5) of the Social Security Act is amended by striking <quote>; and</quote> at the end and inserting <quote>:<proviso><italic>Provided further</italic></proviso>, That amounts may be withdrawn for the payment of dependents' allowances under section 3304A; and</quote>.</text></paragraph></subsection><subsection id="id95F582855B324A9E9890FD2628C35815"><enum>(c)</enum><header>Conforming amendment</header><text>The table of sections for <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/23">chapter 23</external-xref> of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 3304 the following new item:</text><quoted-block style="OLC" id="id2432ED53E21942B18F59EE3B8BA074DE"><toc><toc-entry level="section">Sec. 3304A. Dependents' allowance.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="id354144F84599458AA8150D50D7AD716A"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to weeks of unemployment beginning on or after the earlier of—</text><paragraph id="id08EAC8DB0748410FBA3028BFC11204DE"><enum>(1)</enum><text>the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or</text></paragraph><paragraph id="id81BE2D6AACFF47BB98C26B09A68957B3" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text>January 1, 2025. </text></paragraph></subsection></section><section id="id42499304553940C7916D20217D6B6F4F"><enum>216.</enum><header>Labor disputes</header><subsection id="idE1CAC085EB4145A38DAE039E03187516"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3304">Section 3304(a)</external-xref> of the Internal Revenue Code of 1986, as previously amended by this Act, is amended—</text><paragraph id="id8E5D3391066B478C889EA61A955CD4DD"><enum>(1)</enum><text>in paragraph (35), by striking <quote>and</quote> at the end;</text></paragraph><paragraph id="idE2DA8CF223934321B2D5F242AFAF1BEA"><enum>(2)</enum><text>by redesignating paragraph (36) as paragraph (37); and</text></paragraph><paragraph id="idB9F42CE232E44537A25B1BEF4649F6AC"><enum>(3)</enum><text>by inserting after paragraph (35) the following new paragraph: </text><quoted-block style="OLC" display-inline="no-display-inline" id="id19CA0451471A426CB5DB79B5A2BC69F3"><paragraph id="id16FB7E1D620848BC9DCD31E83813B203"><enum>(36)</enum><text>compensation is not denied to an otherwise eligible individual if the separation is due to a labor dispute if—</text><subparagraph id="id535B184F1FB742A7B0CC283DA03B8238"><enum>(A)</enum><text>the individual has been locked out by their employer; </text></subparagraph><subparagraph id="idA62FDFCC24114B6DB177625BF8202EE5"><enum>(B)</enum><text>the dispute is the result of the employer’s failure to conform to the provisions of a labor contract;</text></subparagraph><subparagraph id="id4DC43B126D4043C18F83E64321AB9559"><enum>(C)</enum><text>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</text></subparagraph><subparagraph id="id077320DCA1BE49488B2D46079A07AB7E"><enum>(D)</enum><text>the individual and others of the same grade or class are not participating in the dispute, financing it, or directly interested in it; and</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="id89E91786166A42189EDD6816460203D0"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to weeks of unemployment beginning on or after the earlier of—</text><paragraph id="id3468C0D91C854977AF8AC0CA43A012AE"><enum>(1)</enum><text>the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or</text></paragraph><paragraph id="idD9D65E631DD14D1AA80D752EA6213D32" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text>January 1, 2025. </text></paragraph></subsection></section><section display-inline="no-display-inline" commented="no" id="id2BD2799A5A6940318A3A3EBD94FCE83F"><enum>217.</enum><header>Educational employees</header><subsection display-inline="no-display-inline" commented="no" id="idAED8A139200E46FB89BF93C7F5A447BA"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3304">Section 3304(a)(6)(A)(i)</external-xref> of the Internal Revenue Code of 1986 is amended—</text><paragraph display-inline="no-display-inline" commented="no" id="id9FAE3D7B09BF4E95B3F9E0818741F237"><enum>(1)</enum><text>by striking <quote>applies, compensation shall</quote> and inserting the following: “applies—</text><quoted-block style="OLC" display-inline="no-display-inline" id="id0E6E72B6EA5F42D2BB1D9E77D760831E"><subclause display-inline="no-display-inline" commented="no" id="id022827FEED0643E1B65D17A04B60D4EF" indent="up1"><enum>(I)</enum><text>compensation shall</text></subclause><after-quoted-block>;</after-quoted-block></quoted-block></paragraph><paragraph display-inline="no-display-inline" commented="no" id="id30C1AE818E05497CBDE609F4738141C7"><enum>(2)</enum><text>in subclause (I), as added by paragraph (1), by inserting <quote>except that</quote> at the end; and</text></paragraph><paragraph display-inline="no-display-inline" commented="no" id="id80BE64B4FD55494E9525EEEDBA1DA014"><enum>(3)</enum><text>by adding at the end the following new subclause:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idA7F050BC565B440090F8BDA70CECE64B"><subclause display-inline="no-display-inline" commented="no" id="id440482C06D8B4245B1D3250A5A91D77D" indent="up1"><enum>(II)</enum><text>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), </text></subclause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="id1FB2AD4C409A4E58A0928A9AAC7BD4DB"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to weeks of unemployment beginning on or after the earlier of—</text><paragraph id="id6B3E61B20F9741EA9AEF81D49DE69E1E"><enum>(1)</enum><text>the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or</text></paragraph><paragraph id="id77E62319E6624051ADE4E03AF59D8C04" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text>January 1, 2025. </text></paragraph></subsection></section><section display-inline="no-display-inline" commented="no" id="idE050EEB249C442838BA312F70BB48085"><enum>218.</enum><header>Emergency enhanced unemployment compensation</header><subsection id="idEF845D539B574D4CBA7A1252C24C140F"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/23">Chapter 23</external-xref> of the Internal Revenue Code of 1986 is amended—</text><paragraph id="id954948F365FD4D519A1275A7621D3BC0"><enum>(1)</enum><text>in section 3304(a), as previously amended by this Act—</text><subparagraph id="id0C349E065B774030A3E95D0C59CE4D98"><enum>(A)</enum><text>in paragraph (20), in the matter preceding clause (i), by inserting <quote>, subject to paragraph (37) and section 3304B,</quote> after <quote>benefit amount is</quote>;</text></subparagraph><subparagraph id="id346110278A7745AE83E85449D896D496"><enum>(B)</enum><text>in paragraph (36), by striking <quote>and</quote> at the end;</text></subparagraph><subparagraph id="id619ABC8C58A640AEA104C39A363CD008"><enum>(C)</enum><text>by redesignating paragraph (37) as paragraph (38); and</text></subparagraph><subparagraph id="id35872AAF9541496FA9104FFF3E286678"><enum>(D)</enum><text>by inserting after paragraph (36) the following new paragraph: </text><quoted-block style="OLC" display-inline="no-display-inline" id="id21044D21AAAC45DA963ADC9F2BC8B727"><paragraph id="idD1E71D6B6D4C427EAAF6B1AE814F4435"><enum>(37)</enum><text>payment of emergency enhanced unemployment compensation shall be paid pursuant to section 3304B; and </text></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph></paragraph><paragraph id="id4C41A8745FE04C8292FB27E4E32B2666" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text>by inserting after section 3304A, as added by section 215, the following new section: </text><quoted-block style="OLC" display-inline="no-display-inline" id="id1B53854229FD4C1CB9C54123C6B215F1"><section id="idED91FEBD35E2455FB5B0BDB7985584C4"><enum>3304B.</enum><header>Emergency enhanced unemployment compensation</header><subsection id="id69C5401F7C6D40DBA582B3E5A4AAF271"><enum>(a)</enum><header>Compensation</header><paragraph id="idE3D055066F6F4F8D9E12AC864903FAEA" commented="no"><enum>(1)</enum><header>In general</header><text>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 <quote>100 percent</quote> for <quote>at least 75 percent</quote>. The additional amount an individual receives pursuant to the application of the preceding sentence shall be referred to as <quote>emergency enhanced unemployment compensation</quote>. </text></paragraph><paragraph id="id304DFD2BF9DC4E68A4856D3CAD83D7A0"><enum>(2)</enum><header>Emergency period</header><text>For purposes of paragraph (1), the term <quote>emergency period</quote> means, with respect to a State, any period during which—</text><subparagraph id="id392f87c6846a488787ab9dddcdc4f5f5"><enum>(A)</enum><text>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</text></subparagraph><subparagraph id="id929d6206a64d453f8f6ff8742f8810d0"><enum>(B)</enum><text>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 (<external-xref legal-doc="usc" parsable-cite="usc/42/5170">42 U.S.C. 5170</external-xref>, 5191). </text></subparagraph></paragraph></subsection><subsection id="id7A5BD4842526433FB8AD6883C7A30A86"><enum>(b)</enum><header>Payments to States</header><paragraph id="idB66FB4C7533A4412AC419FF8A7939A6C"><enum>(1)</enum><header>In general</header><subparagraph id="idEE979E730F04447DAF296F92EF397CED"><enum>(A)</enum><header>Full reimbursement</header><text>There shall be paid to each State an amount equal to 100 percent of—</text><clause id="id8F2E1961A1114096B2555D13FDA16243"><enum>(i)</enum><text display-inline="yes-display-inline">the total amount of emergency enhanced unemployment compensation paid to individuals by the State pursuant to this section; and</text></clause><clause id="idCC273F4356EB42C790700DDB63E3915A"><enum>(ii)</enum><text>any additional administrative expenses incurred by the State by reason of making such payments (as determined by the Secretary of Labor).</text></clause></subparagraph><subparagraph id="id8861698CC16643FCA9CE89ACB16100A7"><enum>(B)</enum><header>Terms of payments</header><text>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. </text></subparagraph></paragraph><paragraph id="id57B70BA0ADD242478C8F95B8EE619383" commented="no" display-inline="no-display-inline"><enum>(2)</enum><header>Certifications</header><text>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. </text></paragraph><paragraph display-inline="no-display-inline" commented="no" id="id9077D6E8A0114F0A846D52C245CFA209"><enum>(3)</enum><header>Deposit</header><text>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.</text></paragraph><paragraph display-inline="no-display-inline" commented="no" id="id9CD90D802E484FFB92456DA30104F7AA"><enum>(4)</enum><header>Funding</header><text>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.</text></paragraph></subsection><subsection id="idE8CE0E7254B6452FBC2E7AEB38B16526"><enum>(c)</enum><header>Fraud and overpayments</header><paragraph id="idA8B26D9F9AAD450297FB3A243D1EFF9A"><enum>(1)</enum><header>In general</header><text>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—</text><subparagraph id="idAB023BC66B844F309D37A9EFDC92AD86"><enum>(A)</enum><text>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</text></subparagraph><subparagraph id="idE0624FBB7BD84ECC9721DC9F95CC4B2A"><enum>(B)</enum><text>shall be subject to prosecution under section 1001 of title 18, United States Code.</text></subparagraph></paragraph><paragraph id="id8BED1F4AF6704C0DB0FD63154300C41B"><enum>(2)</enum><header>Repayment</header><text>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—</text><subparagraph id="id7498CF2D9C0C47AE8F24896E91CFDDA9"><enum>(A)</enum><text>the payment of such emergency enhanced unemployment compensation was not based on fraud on the part of any such individual; and</text></subparagraph><subparagraph id="id1C4F88A8681F4895BDEB48E3D8135482"><enum>(B)</enum><text>such repayment would be contrary to equity and good conscience.</text></subparagraph></paragraph><paragraph id="id373A19DF09F04B098A0E29FA8C416C91"><enum>(3)</enum><header>Recovery by State agency</header><subparagraph id="idFA8B2066FC804DE799CFA9868618D108"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph><subparagraph id="idB7677DF2920E41C3B383EA4E420A0835"><enum>(B)</enum><header>Opportunity for hearing</header><text>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.</text></subparagraph></paragraph><paragraph id="id4716FF697A8B490C8209BDCDB52DFB17"><enum>(4)</enum><header>Review</header><text>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.</text></paragraph><paragraph id="id3ADC6B7AF5E8446A999D12FE6ADA76E9"><enum>(5)</enum><header>Deposit in State unemployment fund</header><text>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.</text></paragraph></subsection><subsection id="id11E9C38EB64B4678A4E5B87962A00791"><enum>(d)</enum><header>Payment To be disregarded for purposes of all Federal and Federally assisted programs</header><text>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. </text></subsection><subsection id="idB0206642B3B94444BC8EFE7734353C89"><enum>(e)</enum><header>Regulations</header><text>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.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="idC25578C1573C43AA9AA98126EE970E02"><enum>(b)</enum><header>Conforming amendment</header><text>The table of sections for <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/23">chapter 23</external-xref> 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:</text><quoted-block style="OLC" id="id241C91E90D65440DA7E3DB73A0460ADE"><toc><toc-entry level="section">Sec. 3304B. Emergency enhanced unemployment compensation.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="id46B42FAE441B42ED866DF078089E33A9"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to weeks of unemployment beginning on or after the earlier of—</text><paragraph id="id68827361FA204F079DA132B896AA818E"><enum>(1)</enum><text>the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or</text></paragraph><paragraph id="idF2475AC81A2947D0869C34F3EF74F2C9" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text>January 1, 2025. </text></paragraph></subsection></section><enum>III</enum><header>Jobseeker Allowance</header><section id="idE3C3AE6FDC0B475C975A081F09ADF4EC"><enum>301.</enum><header>Jobseeker allowance</header><subsection id="id75958B420383405BA119563F991A7022"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/23">Chapter 23</external-xref> of the Internal Revenue Code of 1986 is amended—</text><paragraph id="id01CFBA66FCAE4B98994C709380BF2B87"><enum>(1)</enum><text>in section 3304(a), as previously amended by this Act—</text><subparagraph id="id64E46AC25D424196B57D5D4E4CA033FF"><enum>(A)</enum><text>in paragraph (37), by striking <quote>and</quote> at the end;</text></subparagraph><subparagraph id="idE24DBBA588BD42BBA9FEAD00448DA92D"><enum>(B)</enum><text>by redesignating paragraph (38) as paragraph (39); and</text></subparagraph><subparagraph id="id488FC3BA483940E09452EA4BAA6BEC96"><enum>(C)</enum><text>by inserting after paragraph (37) the following new paragraph: </text><quoted-block style="OLC" display-inline="no-display-inline" id="idBD9BED6847994587A20EE521FF12E100"><paragraph id="id366E89F7E52C49C8B5FF20933A09AE8A"><enum>(38)</enum><text>payment of jobseeker allowances shall be paid pursuant to section 3304C; and </text></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph></paragraph><paragraph id="id20B41F85E47B407DB176F71C24CD0A88" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text>by inserting after section 3304B, as added by section 218, the following new section:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idE6F22BF9D6EA44BB8154484EDCD7D437"><section id="idAF857404EB4A442D89DFA17B65194009"><enum>3304C.</enum><header>Jobseeker allowance</header><subsection id="id0E0C679C78C6491880D5275B9D25AFE7"><enum>(a)</enum><header>Allowance</header><paragraph id="id0B41714F85D447E89ADF7858D81170B5"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph><paragraph id="id16FFFBB550334293AD81ED595F3F52C4"><enum>(2)</enum><header>Eligible individual</header><text>In this section, the term <quote>eligible individual</quote> means an individual who, for any week—</text><subparagraph id="idAC8A6C9F852C42C6BC4EBC10AD16195A"><enum>(A)</enum><text>is unemployed or partially employed, including self-employment;</text></subparagraph><subparagraph id="id1637B78AFE3E4D08A7041CF81E3F8744"><enum>(B)</enum><text>is—</text><clause id="idD569EE7EA8D648358C153E110B8765B3"><enum>(i)</enum><text>subject to paragraph (4), able to work and available to work; and </text></clause><clause id="idE445E8B684A44766A21893894BCDDB22"><enum>(ii)</enum><text>subject to paragraph (5), actively seeking work; </text></clause></subparagraph><subparagraph id="idCF6E5DF12266432E86EF53940EE751F3" commented="no"><enum>(C)</enum><clause commented="no" display-inline="yes-display-inline" id="id692F0415B29E4F1A9FFCC6028C2437EF"><enum>(i)</enum><text>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</text></clause><clause commented="no" indent="up1" id="id1CEFFBA8BC0C40C3B015383BFF8CF1C1"><enum>(ii)</enum><text>has earned a high school diploma or its recognized equivalent; and</text></clause></subparagraph><subparagraph id="id1E90E2B72A494336A3ABDEA2F5E3C2EB" commented="no"><enum>(D)</enum><text>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. </text></subparagraph></paragraph><paragraph commented="no" id="id6433B04AD3B347BA927F87DEE3359C9F"><enum>(3)</enum><header>Exception to AGI limitation</header><text>The requirement under paragraph (2)(D) shall not apply to an individual in a household if, in the past 6 months—</text><subparagraph commented="no" id="idD957E4FCAC644C08B4DF47F01C702B45"><enum>(A)</enum><text>another member of such household has been separated from employment;</text></subparagraph><subparagraph commented="no" id="id7240FDBF9B894C2EBCE7AECEB41464EC"><enum>(B)</enum><text>the individual has become separated or divorced from their spouse; or </text></subparagraph><subparagraph commented="no" id="id15E4EF2FE40245B3B12B4448B46C7A81"><enum>(C)</enum><text>another member of the individual’s household has died.</text></subparagraph></paragraph><paragraph commented="no" id="id4C5D857FBCE946EE8372F549572BAB04"><enum>(4)</enum><header>Able to work and available to work</header><subparagraph commented="no" id="idEA6D2944F8FD41F4AFBD6FF14CA96957"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph><subparagraph commented="no" id="idDA11B78C24D048D3A4286FCB81641060"><enum>(B)</enum><header>Exceptions</header><text>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—</text><clause id="idc6f08f9c959842f4b94e37fe2696ccb6"><enum>(i)</enum><text>is not available for work outside of the locality of the individual’s residence;</text></clause><clause id="idf6a8947f6cf844ae9ff7ec8f9daea802"><enum>(ii)</enum><text>is not available for work during hours when they are the primary caregiver for a child or dependent; </text></clause><clause id="idcecf23f2e50d44daad3a8d0abed97c06"><enum>(iii)</enum><text>is attending a training course with the approval of the State agency in compliance with any regulations issued by the Secretary of Labor;</text></clause><clause id="id203fe5e74aff4a10be415a74af720e22"><enum>(iv)</enum><text>is appearing for jury duty before any court under a lawfully issued summons;</text></clause><clause id="ida98fddd7763844289a1bea949bebb74e"><enum>(v)</enum><text>has been temporarily laid off and is available to work only for the employer that has temporarily laid off the individual; or</text></clause><clause id="id0176c5d8ab8f478eb338d2515f1ae9df"><enum>(vi)</enum><text>is temporarily ill or injured. </text></clause></subparagraph></paragraph><paragraph commented="no" id="idF227F7DD913347DB83671672988D3F12"><enum>(5)</enum><header>Actively seeking work</header><subparagraph commented="no" id="idAF5929DA78314B5E91232A4BFB963C8B"><enum>(A)</enum><header>In general</header><text>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—</text><clause commented="no" id="id397DE6D2D2E945A29EC6E9CD7275A4B7"><enum>(i)</enum><text>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; </text></clause><clause commented="no" id="id517A824AB7774EF08030766D97B24B55"><enum>(ii)</enum><text>maintains a record of such work search, including employers contacted, method of contact, and date contacted; </text></clause><clause commented="no" id="id54F4C5C4BDA64E469C60C1004EA95A20"><enum>(iii)</enum><text>when requested, provides such record to the State agency; and</text></clause><clause commented="no" id="idE1284C7D644C42E1ACED7300AE94B79B"><enum>(iv)</enum><text>is registered for employment services in such a manner and to such extent as prescribed by the Secretary of Labor.</text></clause></subparagraph><subparagraph commented="no" id="id5BE5CBFE4A974E66ADEA7E7D59ACB0BD"><enum>(B)</enum><header>Special rule for self-employment</header><text>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—</text><clause commented="no" id="id44C70512DC75467380C99166717009A9"><enum>(i)</enum><text>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;</text></clause><clause commented="no" id="id33E2A671E7904FD499E6A7E52DA75A63"><enum>(ii)</enum><text>maintains a record of such activities; and </text></clause><clause commented="no" id="id1143D66D28254B3C8F4F7F579BAD7261"><enum>(iii)</enum><text>when requested, provides such record to the State agency. </text></clause></subparagraph><subparagraph commented="no" id="id3F05FBF694B842DBA4076B8D09FAAC17"><enum>(C)</enum><header>Exceptions</header><text>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—</text><clause id="idbb38b3a8074e4bf390466f703fa9c42a"><enum>(i)</enum><text>is attending a training course with the approval of the State agency and the Secretary of Labor;</text></clause><clause id="id9536d3b41f0a46cd879ba002b4cdb5a2"><enum>(ii)</enum><text>has been temporarily laid off with a reasonable expectation the individual will return to work soon;</text></clause><clause id="id36ff8eb6c12d4c76ad4a63ba1e6f6cfb"><enum>(iii)</enum><text>has a specified start date for new employment;</text></clause><clause id="idf98b4c23cdd74a5d9b78b4516b8e248a"><enum>(iv)</enum><text>is appearing for jury duty before any court under a lawfully issued summons; or </text></clause><clause id="id247fc4234f43487080b3d03d3e833755"><enum>(v)</enum><text>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)).</text></clause></subparagraph></paragraph><paragraph id="id63ABECEBAB134E88AED5FD90A636DFBA"><enum>(6)</enum><header>May not refuse offer of suitable work</header><subparagraph id="idD5690FD5DE8342EA88BA4A0307517505"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph><subparagraph id="id0DB1A0429BC34EF78F938E0FECB60BA7"><enum>(B)</enum><header>Nonsuitable work</header><text>Work shall not be considered suitable work for an individual if the work—</text><clause id="id8335f01dfd04475087fd77c325336a59"><enum>(i)</enum><text>poses an unreasonable risk to the individual’s health, safety, or morals;</text></clause><clause id="idb15ae6fff0f14a90aca35d47766b6dd7"><enum>(ii)</enum><text>is not within the individual’s experience, training, or physical capability to perform;</text></clause><clause id="id1498c28356e449298bf6dca9e884e7c5"><enum>(iii)</enum><text>is outside of the locality of the individual’s residence or is an unreasonable distance from such residence; or</text></clause><clause id="idac9a1c84ffe54a65901a2fb7b3c7d8d8"><enum>(iv)</enum><text>meets other criteria established by the Secretary of Labor.</text></clause></subparagraph><subparagraph id="id39293DE577804B3FACB81F4C36889C9A"><enum>(C)</enum><header>Exceptions</header><text>A jobseeker allowance shall not be denied to an otherwise eligible individual for any week for refusing an offer of suitable work if—</text><clause id="id98e3ed310ada462ca304bfc43e80cca7"><enum>(i)</enum><text> the position offered is vacant due directly to a strike, lockout, or other labor dispute;</text></clause><clause id="idf245f8e840e249289e29442e5660f3eb"><enum>(ii)</enum><text>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;</text></clause><clause id="id6d797f44cb184cdca950d7805448ed15"><enum>(iii)</enum><text>the position pays wages less than the higher of—</text><subclause id="id222ce4a77ba94d88b3c6f2ded2166b9a"><enum>(I)</enum><text>the minimum wage provided by section 6(a)(1) of the Fair Labor Standards Act of 1938 (<external-xref legal-doc="usc" parsable-cite="usc/29/206">29 U.S.C. 206(a)(1)</external-xref>), without regard to any exemption; and </text></subclause><subclause id="idc9577dcb639c48f9814b7dcf3b3e0bad"><enum>(II)</enum><text>any applicable State or local minimum wage; </text></subclause></clause><clause id="id50673923cf9b44848adf3452a63a67fa"><enum>(iv)</enum><text>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; </text></clause><clause id="idd68a9ffa423a4373a2208fbd20c60787"><enum>(v)</enum><text>the position was not offered to such individual in writing; or</text></clause><clause id="id98776c65b2f1404d907ab2b4ad9eef2a"><enum>(vi)</enum><text>the work meets other criteria established by the Secretary. </text></clause></subparagraph></paragraph></subsection><subsection id="idB94C701A82C44DBE8761D663E3AE391A"><enum>(b)</enum><header>Amount of jobseeker allowance</header><paragraph id="id552DA133B05747899DE10832215107F3"><enum>(1)</enum><header>Amount</header><subparagraph id="id9AD4BFCD458F49808BA38A92DDC0BFBA"><enum>(A)</enum><header>In general</header><text>Subject to the succeeding provisions of this subsection, the weekly amount of a jobseeker allowance shall be an amount equal to—</text><clause id="idA9E8987D632D4B3FA2BF60F016EBA993"><enum>(i)</enum><text>for 2025, $250; and</text></clause><clause id="idCC85952C0B384FBD96592E9D21E576E6"><enum>(ii)</enum><text>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.</text></clause></subparagraph><subparagraph id="id186F962AFFC54B84B52B159EB6817BDD"><enum>(B)</enum><header>Rounding</header><text>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. </text></subparagraph></paragraph><paragraph id="id33D65DAA89C74C6081D0E1CBA44B1D24"><enum>(2)</enum><header>Reduced amount for individuals exclusively seeking part-time work</header><text>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.</text></paragraph><paragraph id="id12484A88AA124C3AB57BE0D38FB7DE8A"><enum>(3)</enum><header>Reduced amount for individuals receiving unemployment benefits</header><text>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. </text></paragraph><paragraph id="id73F65C09BF2240458711E22897EBD277"><enum>(4)</enum><header>Increased amount for certain individuals in States with elevated unemployment</header><subparagraph id="id8E2B22FE2ECA43AFAD83CA8309ADAB20"><enum>(A)</enum><header>In general</header><text>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—</text><clause id="idF2B23DB237CB4B9A94D29BB614431C20"><enum>(i)</enum><text>the lesser of—</text><subclause id="id0E60165C3AEC4DDBB4650B76F95E8FB3"><enum>(I)</enum><text>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</text></subclause><subclause id="id535EC686F33D4300B7A88A5930A00A12"><enum>(II)</enum><text>two-thirds of the State's average weekly wage (as determined by the Secretary of Labor); reduced by</text></subclause></clause><clause id="idB1F9CE143F0D46C2A06282756165114A"><enum>(ii)</enum><text> the amount of the jobseeker allowance for such individual for such week (determined after application of paragraphs (2) and (3)); reduced by</text></clause><clause id="id731524B7923A4422A0D4AA41BDEDF99D"><enum>(iii)</enum><text>the amount of any reduction of the jobseeker allowance for such individual for such week pursuant to paragraph (3).</text></clause></subparagraph><subparagraph id="id57A31924F21A43428F151DCE3C7802EB"><enum>(B)</enum><header>Elevated unemployment period</header><text>For purposes of subparagraph (A), the term <quote>elevated unemployment period</quote> 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 (<external-xref legal-doc="usc" parsable-cite="usc/26/3304">26 U.S.C. 3304</external-xref> note) if such subsection was applied by substituting <quote>7.5 percent</quote> for <quote>5.5 percent</quote>. </text></subparagraph><subparagraph id="id85B67EBBD89F42759BEE59822D745B54"><enum>(C)</enum><header>Prior income threshold</header><clause id="idDF0EE35FA3CC4EBD95D273E304439D04"><enum>(i)</enum><header>In general</header><text>For purposes of subparagraph (A), an eligible individual meets the prior income threshold described in this subparagraph for a week if—</text><subclause id="id437D3A54587B49EC93E2F2C5A748711B"><enum>(I)</enum><text>the individual's earned income for the most recently completed tax year was equal to or greater than $10,000; and</text></subclause><subclause id="id3D64A766E0F7497C94EDE3986CB30EE7"><enum>(II)</enum><text>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.</text></subclause></clause><clause id="id0329d63a0681450fb8910a7351504907"><enum>(ii)</enum><header>Inflation adjustment</header><subclause id="id8bc52116b12e4bbfb8322cd290589d39"><enum>(I)</enum><header>In general</header><text>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—</text><item id="id651a75152328434e9050b7485df5ef7b"><enum>(aa)</enum><text>such dollar amount; multiplied by</text></item><item id="id5d9a96e5feb74c48ba4d291277a09230"><enum>(bb)</enum><text>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting <quote>calendar year 2020</quote> for <quote>calendar year 2016</quote> in subparagraph (A)(ii) thereof.</text></item></subclause><subclause id="id5c4fdd93a7854e119d7521cbc66645ed"><enum>(II)</enum><header>Rounding</header><text>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).</text></subclause></clause></subparagraph><subparagraph id="idE5628792E7EB46D5816AF92553EA5A5A"><enum>(D)</enum><header>Earned income</header><text>In this paragraph, the term <quote>earned income</quote> has the meaning given that term in <external-xref legal-doc="usc" parsable-cite="usc/26/32">section 32(c)(2)</external-xref> of the Internal Revenue Code of 1986.</text></subparagraph></paragraph><paragraph id="id262A451BE2D2404EBE3597BC41A729DF" commented="no"><enum>(5)</enum><header>Earnings disregard</header><subparagraph id="idE5030B192D4E4EBA8FB49F668220675A" commented="no"><enum>(A)</enum><header>In general</header><text>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. </text></subparagraph><subparagraph id="id0E8B1D095F944D0DA33A5DE452A3F09C" commented="no"><enum>(B)</enum><header>Reduction</header><text>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 <fraction>1/4</fraction> 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 <fraction>1/4</fraction> of the amount of the individual's weekly jobseeker allowance (as so determined).</text></subparagraph></paragraph></subsection><subsection id="id25715D61B5B141C1AA5233A333791F17"><enum>(c)</enum><header>Jobseeker allowance account</header><paragraph id="HF5F44F3F95464C5B9C46E05219B0F799"><enum>(1)</enum><header>In general</header><text>A State shall establish, for each eligible individual who files an application for a jobseeker allowance, a jobseeker allowance account.</text></paragraph><paragraph display-inline="no-display-inline" commented="no" id="id3F4C94E88E7B4F859FABD8E2AF40A057"><enum>(2)</enum><header>Maximum amount</header><text>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. </text></paragraph><paragraph id="H1D9DB82AA35A4B8A8C14DCED9E35C8B4" commented="no" display-inline="no-display-inline"><enum>(3)</enum><header display-inline="yes-display-inline">Base-tier jobseeker allowance</header><text>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 <quote>base-tier jobseeker allowance</quote>.</text></paragraph><paragraph id="IDDF8B54445C954E6AB9684B10C458E9EC"><enum>(4)</enum><header>First-tier jobseeker allowance</header><subparagraph id="id4E55612BE6CA47FCB3ADE5454D8D34D1"><enum>(A)</enum><header>In general</header><text>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 (<external-xref legal-doc="usc" parsable-cite="usc/26/3304">26 U.S.C. 3304</external-xref> note), such account shall be augmented by an amount (in this section referred to as <quote>first-tier jobseeker allowance</quote>) 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).</text></subparagraph><subparagraph id="IDD64A18FF77014E6BB6D168FB26DAE62D"><enum>(B)</enum><header>Limitation</header><text>The account of an individual may be augmented not more than once under this paragraph. </text></subparagraph></paragraph><paragraph id="idB50576233AE3425DB4AB6B41D967B6BA"><enum>(5)</enum><header>Second-tier additional jobseeker allowance</header><subparagraph id="idC53528329575456BA28E029D68CFEA34"><enum>(A)</enum><header>In general</header><text>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 (<external-xref legal-doc="usc" parsable-cite="usc/26/3304">26 U.S.C. 3304</external-xref> note), such account shall be augmented by an amount (in this section referred to as <quote>second-tier jobseeker allowance</quote>) 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).</text></subparagraph><subparagraph id="idEA009BA8F5DE45CB88B41E4AB4A63D88"><enum>(B)</enum><header>Limitation</header><text>The account of an individual may be augmented not more than once under this paragraph. </text></subparagraph></paragraph><paragraph id="id711BB30003AD477287F0B92ABA8EE227"><enum>(6)</enum><header>Third-tier additional jobseeker allowance</header><subparagraph id="id71CF55E0F0C0475491BAED99349F83DF"><enum>(A)</enum><header>In general</header><text>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 (<external-xref legal-doc="usc" parsable-cite="usc/26/3304">26 U.S.C. 3304</external-xref> note), such account shall be augmented by an amount (in this section referred to as <quote>third-tier jobseeker allowance</quote>) 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).</text></subparagraph><subparagraph id="id6C614387058F4598B4BA37EC668729F0"><enum>(B)</enum><header>Limitation</header><text>The account of an individual may be augmented not more than once under this paragraph. </text></subparagraph></paragraph><paragraph id="id5226030FBB9E4E5F80AB2269A23751DF"><enum>(7)</enum><header>Fourth-tier additional jobseeker allowance</header><subparagraph id="idCCD21E3184AE4E2AA0CD52A66B696617"><enum>(A)</enum><header>In general</header><text>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 (<external-xref legal-doc="usc" parsable-cite="usc/26/3304">26 U.S.C. 3304</external-xref> note), such account shall be augmented by an amount (in this section referred to as <quote>fourth-tier jobseeker allowance</quote>) 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).</text></subparagraph><subparagraph id="id1E1CBFFF362A4623A095988A4B72CB05"><enum>(B)</enum><header>Limitation</header><text>The account of an individual may be augmented not more than once under this paragraph. </text></subparagraph></paragraph></subsection><subsection id="HE2FD6C69EC6A44529AEED31348CE4384"><enum>(d)</enum><header>Payments to States</header><paragraph id="HAD573F9B79764029A71CC0A10E70393D"><enum>(1)</enum><header>In general</header><subparagraph id="HF5815E0D38864C8E864C770E381CB67F"><enum>(A)</enum><header>Full reimbursement</header><text>There shall be paid to each State an amount equal to 100 percent of—</text><clause id="HE690B373A98542EE840517AEF16A84F4"><enum>(i)</enum><text display-inline="yes-display-inline">the total amount of jobseeker allowances paid to individuals by the State pursuant to this section; and</text></clause><clause id="H594AC1D9909E465BABFDC896D3000FA0"><enum>(ii)</enum><text>any additional administrative expenses incurred by the State by reason of making such payments (as determined by the Secretary of Labor).</text></clause></subparagraph><subparagraph id="H53392CB2677A408FA7C6B2AC6D3E288F"><enum>(B)</enum><header>Terms of payments</header><text>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. </text></subparagraph></paragraph><paragraph id="HFA3FDD7A4D314B89B55CC57F3B17AD3C" commented="no" display-inline="no-display-inline"><enum>(2)</enum><header>Certifications</header><text>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. </text></paragraph><paragraph display-inline="no-display-inline" commented="no" id="id60C7626BBEF94741824CDA436A1C77D3"><enum>(3)</enum><header>Deposit</header><text>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.</text></paragraph><paragraph display-inline="no-display-inline" commented="no" id="id18A87B4224524926B8F4DF552B1E64F2"><enum>(4)</enum><header>Funding</header><text>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.</text></paragraph></subsection><subsection id="id4ff3e90162ca4c98a5562845a6e8a65f"><enum>(e)</enum><header>Fraud and overpayments</header><paragraph id="id288c760e7c914cab9dce96a109c09ac1"><enum>(1)</enum><header>In general</header><text>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—</text><subparagraph id="id51c564031b894252a291cb413a03b0dd"><enum>(A)</enum><text>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</text></subparagraph><subparagraph id="id6b969f5853a34dc189f3c45e6781a137"><enum>(B)</enum><text>shall be subject to prosecution under section 1001 of title 18, United States Code.</text></subparagraph></paragraph><paragraph id="id913f1167e12040fb860b5527ccf4092c"><enum>(2)</enum><header>Repayment</header><text>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—</text><subparagraph id="id27e906f2137348cab859a11ee33fd5d5"><enum>(A)</enum><text>the payment of such jobseeker allowance was not based on fraud on the part of any such individual; and</text></subparagraph><subparagraph id="id31bcd7cdb2514001af008ca6f5189127"><enum>(B)</enum><text>such repayment would be contrary to equity and good conscience.</text></subparagraph></paragraph><paragraph id="idd93935c3338b477982e34d37727766d7"><enum>(3)</enum><header>Recovery by State agency</header><subparagraph id="idb97c13686ff64df6ab55200a48e7374f"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph><subparagraph id="id387c20d04ef2464f814f42f64d63d66b"><enum>(B)</enum><header>Opportunity for hearing</header><text>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.</text></subparagraph></paragraph><paragraph id="id4b674833ac8543d0a149bc9fa65983d8"><enum>(4)</enum><header>Review</header><text>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.</text></paragraph><paragraph id="idcc3b30eaa43642b0a35cff7636678f05"><enum>(5)</enum><header>Deposit in State unemployment fund</header><text>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.</text></paragraph></subsection><subsection id="idc389349086764e2580d5ccc717d8c3b7"><enum>(f)</enum><header>Payment To be disregarded for purposes of all Federal and Federally assisted programs</header><text>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.</text></subsection><subsection id="idFA2E3CC8D687491FBC5148FAFD6BA76A"><enum>(g)</enum><header>Regulations</header><text>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.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection display-inline="no-display-inline" commented="no" id="idED7022EC659D4586BA3570C767B85E66"><enum>(b)</enum><header>Permissible use of funds</header><paragraph id="idF98E6698826C4CAFAD62FD1F4E97FC2B"><enum>(1)</enum><header>Internal Revenue Code of 1986</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3304">Section 3304(a)(4)</external-xref> of the Internal Revenue Code of 1986, as amended by section 215, is amended—</text><subparagraph id="id860B0AFD08134B53B35AD3325A481094"><enum>(A)</enum><text>in subparagraph (G)(ii), by striking <quote>and</quote> at the end;</text></subparagraph><subparagraph id="idCFF88E58F8F34CFB8301E6EAF21CEB37"><enum>(B)</enum><text>in subparagraph (H), by inserting <quote>and</quote> at the end; and</text></subparagraph><subparagraph id="id1D895802F83A45DE856D8766EA35D0DF"><enum>(C)</enum><text>by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idFA8711F296A44F7ABFB95A2A6DECA1A3"><subparagraph id="id0F338C71605A40A1B9B6FA4B3850CA02"><enum>(I)</enum><text>amounts may be withdrawn for the payment of jobseeker allowances under section 3304C;</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph><paragraph id="id514C40FD7EFF40C48516FE8F22F6362E"><enum>(2)</enum><header>Social Security Act</header><text>Section 303(a)(5) of the Social Security Act, as amended by section 215, is amended by striking <quote>; and</quote> at the end and inserting <quote>:<proviso><italic>Provided further</italic></proviso>, That amounts may be withdrawn for the payment of jobseeker allowances under section 3304C; and</quote>.</text></paragraph></subsection><subsection id="id1CF94E508BBE42BA9FE1C0ABB013B962"><enum>(c)</enum><header>Conforming amendment</header><text>The table of sections for <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/23">chapter 23</external-xref> 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:</text><quoted-block style="OLC" id="idfaa65e10-3a41-4c71-9f78-ca402eab7ade"><toc><toc-entry level="section">Sec. 3304C. Jobseeker allowance.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="id683C497D4FE547CABB4CEF548C3DC0EF"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to weeks of unemployment beginning on or after the earlier of—</text><paragraph id="idEEB4606A46C349968DC3EFD7FBE8FBC7"><enum>(1)</enum><text>the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or</text></paragraph><paragraph id="id33167693E3DB469CA890CA6FFAE08C18" commented="no" display-inline="no-display-inline"><enum>(2)</enum><text>January 1, 2025. </text></paragraph></subsection></section>