[United States Statutes at Large, Volume 122, 110th Congress, 2nd Session]
[From the U.S. Government Publishing Office, www.gpo.gov]

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 5015]]
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 5016]]
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.