[Congressional Record Volume 155, Number 135 (Wednesday, September 23, 2009)]
[Senate]
[Page S9745]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. REED (for himself, Mr. Kerry, Mr. Kohl, Mr. Durbin, Mr. 
        Schumer, Mr. Lautenberg, Mr. Brown, Mr. Casey, Mr. Whitehouse, 
        and Mr. Burris):
  S. 1699. A bill to amend the Supplemental Appropriations Act, 2008 to 
provide for the temporary availability of certain additional emergency 
unemployment compensation, and for other purposes; to the Committee on 
Finance.
  Mr. REED. Mr. President, I ask unanimous consent that the text of the 
bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 1699

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

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Unemployment Compensation 
     Extension Act of 2009''.

     SEC. 2. ADDITIONAL EMERGENCY UNEMPLOYMENT COMPENSATION.

       (a) In General.--Section 4002 of the Supplemental 
     Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 
     note) is amended by adding at the end the following:
       ``(d) Further Additional Emergency Unemployment 
     Compensation.--
       ``(1) In general.--If, at the time that the amount added to 
     an individual's account under subsection (c)(1) (hereinafter 
     `additional emergency unemployment compensation') is 
     exhausted or at any time thereafter, such individual's State 
     is in an extended benefit period (as determined under 
     paragraph (2)), such account shall be further augmented by an 
     amount (hereinafter `further additional emergency 
     unemployment compensation') equal to the lesser of--
       ``(A) 50 percent of the total amount of regular 
     compensation (including dependents' allowances) payable to 
     the individual during the individual's benefit year under the 
     State law; or
       ``(B) 13 times the individual's average weekly benefit 
     amount (as determined under subsection (b)(2)) for the 
     benefit year.
       ``(2) Extended benefit period.--For purposes of paragraph 
     (1), a State shall be considered to be in an extended benefit 
     period, as of any given time, if such a period would then be 
     in effect for such State under the Federal-State Extended 
     Unemployment Compensation Act of 1970 if--
       ``(A) section 203(d) of such Act--
       ``(i) were applied by substituting `6' for `5' each place 
     it appears; and
       ``(ii) did not include the requirement under paragraph 
     (1)(A) thereof; or
       ``(B) section 203(f) of such Act were applied to such 
     State--
       ``(i) regardless of whether or not the State had by law 
     provided for its application;
       ``(ii) by substituting `8.5' for `6.5' in paragraph 
     (1)(A)(i) thereof; and
       ``(iii) as if it did not include the requirement under 
     paragraph (1)(A)(ii) thereof.
       ``(3) Coordination rule.--Notwithstanding an election under 
     section 4001(e) by a State to provide for the payment of 
     emergency unemployment compensation prior to extended 
     compensation, such State may pay extended compensation to an 
     otherwise eligible individual prior to any further additional 
     emergency unemployment compensation, if such individual 
     claimed extended compensation for at least 1 week of 
     unemployment after the exhaustion of additional emergency 
     unemployment compensation.
       ``(4) Limitation.--The account of an individual may be 
     augmented not more than once under this subsection.''.
       (b) Conforming Amendment to Non-Augmentation Rule.--Section 
     4007(b)(2) of the Supplemental Appropriations Act, 2008 
     (Public Law 110-252; 26 U.S.C. 3304 note) is amended--
       (1) by striking ``then section 4002(c)'' and inserting 
     ``then subsections (c) and (d) of section 4002''; and
       (2) by striking ``paragraph (2) of such section)'' and 
     inserting ``paragraph (2) of such subsection (c) or (d) (as 
     the case may be))''.
       (c) Transfer of Funds.--Section 4004(e)(1) of the 
     Supplemental Appropriations Act, 2008 (Public Law 110-252; 26 
     U.S.C. 3304 note) is amended by striking ``Act;'' and 
     inserting ``Act and the Unemployment Compensation Extension 
     Act of 2009;''.
       (d) Effective Date.--The amendments made by this section 
     shall apply as if included in the enactment of the 
     Supplemental Appropriations Act, 2008, except that no amount 
     shall be payable by virtue of such amendments with respect to 
     any week of unemployment commencing before the date of the 
     enactment of this Act.

     SEC. 3. 0.2 PERCENT FUTA SURTAX.

       (a) In General.--Section 3301 of the Internal Revenue Code 
     of 1986 (relating to rate of tax) is amended--
       (1) by striking ``through 2009'' in paragraph (1) and 
     inserting ``through 2010'', and
       (2) by striking ``calendar year 2010'' in paragraph (2) and 
     inserting ``calendar year 2011''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to wages paid after December 31, 2009.

     SEC. 4. REPORTING OF FIRST DAY OF EARNINGS TO DIRECTORY OF 
                   NEW HIRES.

       (a) In General.--Section 453A(b)(1)(A) of the Social 
     Security Act (42 U.S.C. 653a(b)(1)(A)) is amended by 
     inserting ``the date services for remuneration were first 
     performed by the employee,'' after ``of the employee,''.
       (b) Reporting Format and Method.--Section 453A(c) of the 
     Social Security Act (42 U.S.C. 653a(c)) is amended by 
     inserting ``, to the extent practicable,'' after ``Each 
     report required by subsection (b) shall''.
       (c) Effective Date.--
       (1) In general.--Subject to paragraph (2), the amendments 
     made by this section shall take effect six months after the 
     date of enactment of this Act.
       (2) Compliance transition period.--If the Secretary of 
     Health and Human Services determines that State legislation 
     (other than legislation appropriating funds) is required in 
     order for a State plan under part D of title IV of the Social 
     Security Act to meet the additional requirements imposed by 
     the amendment made by subsection (a), the plan shall not be 
     regarded as failing to meet such requirements before the 
     first day of the second calendar quarter beginning after the 
     close of the first regular session of the State legislature 
     that begins after the effective date of such amendment. If 
     the State has a 2-year legislative session, each year of the 
     session is deemed to be a separate regular session of the 
     State legislature.

     SEC. 5. COLLECTION IN ALL STATES OF UNEMPLOYMENT COMPENSATION 
                   DUE TO FRAUD.

       (a) In General.--Subsection (f) of section 6402 of the 
     Internal Revenue Code of 1986 is amended by striking 
     paragraph (3) and redesignating paragraphs (4) through (8) as 
     paragraphs (3) through (7), respectively.
       (b) Effective Date.--The amendment made by this section 
     shall apply to refunds payable on or after the date of the 
     enactment of this Act.
                                 ______