Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92)
Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92)
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- LanguageEnglish
H.R. 3548, Passed by the House
111th CONGRESS
1st Session
H. R. 3548
AN ACT
To amend the Supplemental Appropriations Act, 2008 to provide for the temporary availability of certain additional emergency unemployment compensation, 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 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.
"(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. 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.
Passed the House of Representatives September 22, 2009.
Attest:
Clerk.
- Jurisdictions
- LanguageEnglish
