    [United States Statutes at Large, Volume 124, 111th Congress, 2nd Session]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    Public Law 111-205
    111th Congress

    An Act

    To amend the Internal Revenue Code of 1986 to extend certain expiring
    provisions, and for other purposes. <>

    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 2010''.
    SEC. 2. EXTENSION OF UNEMPLOYMENT INSURANCE PROVISIONS.

    (a) In General.--(1) Section 4007 of the Supplemental Appropriations
    Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is amended--
    (A) by striking ``June 2, 2010'' each place it appears and
    inserting ``November 30, 2010'';
    (B) in the heading for subsection (b)(2), by striking ``june
    2, 2010'' and inserting ``november 30, 2010''; and
    (C) in subsection (b)(3), by striking ``November 6, 2010''
    and inserting ``April 30, 2011''.

    (2) Section 2005 of the Assistance for Unemployed Workers and
    Struggling Families Act, as contained in Public Law 111-5 (26 U.S.C.
    3304 note; 123 Stat. 444), is amended--
    (A) by striking ``June 2, 2010'' each place it appears and
    inserting ``December 1, 2010''; and
    (B) in subsection (c), by striking ``November 6, 2010'' and
    inserting ``May 1, 2011''.

    (3) Section 5 of the Unemployment Compensation Extension Act of 2008
    (Public Law 110-449; 26 U.S.C. 3304 note) is amended by striking
    ``November 6, 2010'' and inserting ``April 30, 2011''.
    (b) Funding.--Section 4004(e)(1) of the Supplemental Appropriations
    Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is amended--
    (1) in subparagraph (D), by striking ``and'' at the end; and
    (2) by inserting after subparagraph (E) the following:
    ``(F) the amendments made by section 2(a)(1) of the
    Unemployment Compensation Extension Act of 2010; and''.

    (c) Conditions for Receiving Emergency Unemployment Compensation.--
    Section 4001(d)(2) of the Supplemental Appropriations Act, 2008 (Public
    Law 110-252; 26 U.S.C. 3304 note) is amended, in the matter preceding
    subparagraph (A), by inserting before ``shall apply'' the following:
    ``(including terms and conditions relating to availability for work,
    active search for work, and refusal to accept work)''.

    [[Page 2237]]

    (d) Effective <> Date.--The amendments made
    by this section shall take effect as if included in the enactment of the
    Continuing Extension Act of 2010 (Public Law 111-157).
    SEC. 3. COORDINATION OF EMERGENCY UNEMPLOYMENT COMPENSATION WITH
    REGULAR COMPENSATION.

    (a) Certain Individuals Not Ineligible by Reason of New Entitlement
    to Regular Benefits.--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:
    ``(g) Coordination <> of Emergency
    Unemployment Compensation With Regular Compensation.--
    ``(1) If--
    ``(A) an individual has been determined to be
    entitled to emergency unemployment compensation with
    respect to a benefit year,
    ``(B) that benefit year has expired,
    ``(C) that individual has remaining entitlement to
    emergency unemployment compensation with respect to that
    benefit year, and
    ``(D) that individual would qualify for a new
    benefit year in which the weekly benefit amount of
    regular compensation is at least either $100 or 25
    percent less than the individual's weekly benefit amount
    in the benefit year referred to in subparagraph (A),
    then the State shall determine eligibility for compensation as
    provided in paragraph (2).
    ``(2) For individuals described in paragraph (1), the State
    shall determine whether the individual is to be paid emergency
    unemployment compensation or regular compensation for a week of
    unemployment using one of the following methods:
    ``(A) The State shall, if permitted by State law,
    establish a new benefit year, but defer the payment of
    regular compensation with respect to that new benefit
    year until exhaustion of all emergency unemployment
    compensation payable with respect to the benefit year
    referred to in paragraph (1)(A);
    ``(B) The State shall, if permitted by State law,
    defer the establishment of a new benefit year (which
    uses all the wages and employment which would have been
    used to establish a benefit year but for the application
    of this paragraph), until exhaustion of all emergency
    unemployment compensation payable with respect to the
    benefit year referred to in paragraph(1)(A);
    ``(C) The State shall pay, if permitted by State
    law--
    ``(i) regular compensation equal to the weekly
    benefit amount established under the new benefit
    year, and
    ``(ii) emergency unemployment compensation
    equal to the difference between that weekly
    benefit amount and the weekly benefit amount for
    the expired benefit year; or
    ``(D) The State shall determine rights to emergency
    unemployment 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.''.

    [[Page 2238]]

    (b) Effective Date.--The <> amendment made by this section shall apply to individuals whose
    benefit years, as described in section 4002(g)(1)(B) the Supplemental
    Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note), as
    amended by this section, expire after the date of enactment of this Act.
    SEC. 4. REQUIRING STATES TO NOT REDUCE REGULAR COMPENSATION IN
    ORDER TO BE ELIGIBLE FOR FUNDS UNDER THE
    EMERGENCY UNEMPLOYMENT COMPENSATION PROGRAM.

    Section 4001 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 new subsection:
    ``(g) Nonreduction <> Rule.--An agreement
    under this section shall not apply (or shall cease to apply) with
    respect to a State upon a determination by the Secretary that the method
    governing the computation of regular compensation under the State law of
    that State has been modified in a manner such that--
    ``(1) the average weekly benefit amount of regular
    compensation which will be payable during the period of the
    agreement occurring on or after June 2, 2010 (determined
    disregarding any additional amounts attributable to the
    modification described in section 2002(b)(1) of the Assistance
    for Unemployed Workers and Struggling Families Act, as contained
    in Public Law 111-5 (26 U.S.C. 3304 note; 123 Stat. 438)), will
    be less than
    ``(2) the average weekly benefit amount of regular
    compensation which would otherwise have been payable during such
    period under the State law, as in effect on June 2, 2010.''.
    SEC. 5. BUDGETARY PROVISIONS.

    (a) Statutory Paygo.--The budgetary effects of this Act, for the
    purpose of complying with the Statutory Pay-As-You-Go Act of 2010, shall
    be determined by reference to the latest statement titled `Budgetary
    Effects of PAYGO Legislation' for this Act, jointly submitted for
    printing in the Congressional Record by the Chairmen of the House and
    Senate Budget Committees, provided that such statement has been
    submitted prior to the vote on passage in the House acting first on this
    conference report or amendment between the Houses.
    (b) Emergency Designations.--Sections 2 and 3--
    (1) are designated as an emergency requirement pursuant to
    section 4(g) of the Statutory Pay-As-You-Go Act of 2010 (Public
    Law 111-139; 2 U.S.C. 933(g));
    (2) in the House of Representatives, are designated as an
    emergency for purposes of pay-as-you-go principles; and
    (3) in the Senate, are designated as an emergency
    requirement pursuant to section 403(a) of S. Con. Res. 13 (111th

    [[Page 2239]]

    Congress), the concurrent resolution on the budget for fiscal
    year 2010.

    Approved July 22, 2010.

    LEGISLATIVE HISTORY--H.R. 4213:
    ---------------------------------------------------------------------------

    CONGRESSIONAL RECORD:
    Vol. 155 (2009):
    Dec. 9, considered and passed House.
    Vol. 156 (2010):
    Mar. 1-5, 8-10, considered and
    passed Senate, amended.
    May 28, House concurred in Senate
    amendment with an amendment.
    July 21, Senate concurred in House
    amendment with an amendment.
    July 22, House concurred in Senate
    amendment.
    DAILY COMPILATION OF PRESIDENTIAL DOCUMENTS (2010):
    July 22, Presidential statement.