[110th Congress Public Law 449]
[From the U.S. Government Printing Office]


[DOCID: f:publ449.110]

[[Page 5013]]

                        UNEMPLOYMENT COMPENSATION

                          EXTENSION ACT OF 2008

[[Page 122 STAT. 5014]]

Public Law 110-449
110th Congress

                                 An Act


 
            To provide for additional emergency unemployment 
          compensation. <<NOTE: Nov. 21, 2008 -  [H.R. 6867]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: Unemployment 
Compensation Extension Act of 2008.>> 
SECTION 1. <<NOTE: 26 USC 1 note.>> SHORT TITLE.

    This Act may be cited as the ``Unemployment Compensation Extension 
Act of 2008''.
SEC. 2. ADDITIONAL FIRST-TIER BENEFITS.

    Section 4002(b)(1) of the Supplemental Appropriations Act, 2008 (26 
U.S.C. 3304 note) is amended--
            (1) in subparagraph (A), by striking ``50'' and inserting 
        ``80''; and
            (2) in subparagraph (B), by striking ``13'' and inserting 
        ``20''.
SEC. 3. SECOND-TIER BENEFITS.

    Section 4002 of the Supplemental Appropriations Act, 2008 (26 U.S.C. 
3304 note) is amended by adding at the end the following:
    ``(c) Special Rule.--
            ``(1) In general.--If, at the time that the amount 
        established in an individual's account under subsection (b)(1) 
        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 augmented by an amount 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--
                    ``(A) such a period is then in effect for such State 
                under the Federal-State Extended Unemployment 
                Compensation Act of 1970;
                    ``(B) such a period would then be in effect for such 
                State under such Act if section 203(d) of such Act--
                          ``(i) were applied by substituting `4' for `5' 
                      each place it appears; and

[[Page 122 STAT. 5015]]

                          ``(ii) did not include the requirement under 
                      paragraph (1)(A) thereof; or
                    ``(C) such a period would then be in effect for such 
                State under such Act if--
                          ``(i) section 203(f) of such Act were applied 
                      to such State (regardless of whether the State by 
                      law had provided for such application); and
                          ``(ii) such section 203(f)--
                                    ``(I) were applied by substituting 
                                `6.0' for `6.5' in paragraph (1)(A)(i) 
                                thereof; and
                                    ``(II) did not include the 
                                requirement under paragraph (1)(A)(ii) 
                                thereof.
            ``(3) Limitation.--The account of an individual may be 
        augmented not more than once under this subsection.''.
SEC. 4. PHASEOUT PROVISIONS.

    Section 4007(b) of the Supplemental Appropriations Act, 2008 (26 
U.S.C. 3304 note) is amended--
            (1) in paragraph (1), by striking ``paragraph (2),'' and 
        inserting ``paragraphs (2) and (3),''; and
            (2) by striking paragraph (2) and inserting the following:
            ``(2) No augmentation after march 31, 2009.--If the amount 
        established in an individual's account under subsection (b)(1) 
        is exhausted after March 31, 2009, then section 4002(c) shall 
        not apply and such account shall not be augmented under such 
        section, regardless of whether such individual's State is in an 
        extended benefit period (as determined under paragraph (2) of 
        such section).
            ``(3) Termination.--No compensation under this title shall 
        be payable for any week beginning after August 27, 2009.''.
SEC. 5. <<NOTE: 26 USC 3304 note.>> TEMPORARY FEDERAL MATCHING FOR 
                    THE FIRST WEEK OF EXTENDED BENEFITS FOR STATES 
                    WITH NO WAITING WEEK.

    With respect to weeks of unemployment beginning after the date of 
the enactment of this Act and ending on or before December 8, 2009, 
subparagraph (B) of section 204(a)(2) of the Federal-State Extended 
Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) shall not 
apply.
SEC. 6. <<NOTE: 26 USC 3304 note.>> EFFECTIVE DATE.

    (a) In General.--The amendments made by sections 2, 3, and 4 shall 
apply as if included in the enactment of the Supplemental Appropriations 
Act, 2008, subject to subsection (b).
    (b) Additional Benefits.--In applying the amendments made by 
sections 2 and 3, any additional emergency unemployment compensation 
made payable by such amendments (which would not otherwise have been 
payable if such amendments had not been enacted) shall be payable only 
with respect to any week of

[[Page 122 STAT. 5016]]

unemployment beginning on or after the date of the enactment of this 
Act.

    Approved November 21, 2008.

LEGISLATIVE HISTORY--H.R. 6867:
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CONGRESSIONAL RECORD, Vol. 154 (2008):
            Oct. 3, considered and passed House.
            Nov. 20, considered and passed Senate.

                                  <all>