[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4970 Introduced in House (IH)]
113th CONGRESS
2d Session
H. R. 4970
To provide for the extension of certain unemployment benefits.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
June 25, 2014
Mr. LoBiondo (for himself, Mr. Kildee, Mr. Cicilline, Mr. Runyan, Mr.
Horsford, Mr. King of New York, Ms. Titus, and Mr. Smith of New Jersey)
introduced the following bill; which was referred to the Committee on
Ways and Means, and in addition to the Committees on Transportation and
Infrastructure and Education and the Workforce, for a period to be
subsequently determined by the Speaker, in each case for consideration
of such provisions as fall within the jurisdiction of the committee
concerned
_______________________________________________________________________
A BILL
To provide for the extension of certain unemployment benefits.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.
(a) Short Title.--This Act may be cited as the ``Emergency
Unemployment Compensation Extension Act of 2014''.
(b) Table of Contents.--The table of contents of this Act is as
follows:
Sec. 1. Short title; table of contents.
Sec. 2. Extension of emergency unemployment compensation program.
Sec. 3. Temporary extension of extended benefit provisions.
Sec. 4. Extension of funding for reemployment services and reemployment
and eligibility assessment activities.
Sec. 5. Additional extended unemployment benefits under the Railroad
Unemployment Insurance Act.
Sec. 6. Flexibility for unemployment program agreements.
Sec. 7. Ending unemployment payments to jobless millionaires and
billionaires.
Sec. 8. GAO study on the use of work suitability requirements in
unemployment insurance programs.
Sec. 9. Funding stabilization.
Sec. 10. Extension of customs user fees.
SEC. 2. EXTENSION OF EMERGENCY UNEMPLOYMENT COMPENSATION PROGRAM.
(a) Extension.--Section 4007(a)(2) of the Supplemental
Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is
amended by striking ``January 1, 2014'' and inserting ``the date that
is 5 months after the date of the enactment of the Emergency
Unemployment Compensation Extension Act of 2014''.
(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 (I), by striking ``and'' at the end;
(2) in subparagraph (J), by inserting ``and'' at the end;
and
(3) by inserting after subparagraph (J) the following:
``(K) the amendment made by section 2(a) of the
Emergency Unemployment Compensation Extension Act of
2014;''.
(c) Effective Date.--The amendments made by this section shall
apply to weeks of unemployment beginning on or after the date of the
enactment of this Act.
SEC. 3. TEMPORARY EXTENSION OF EXTENDED BENEFIT PROVISIONS.
(a) In General.--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), is amended--
(1) by striking ``December 31, 2013'' each place it appears
and inserting ``the date that is 5 months after the date of the
enactment of the Emergency Unemployment Compensation Extension
Act of 2014''; and
(2) in subsection (c), by striking ``June 30, 2014'' and
inserting ``the date that is 11 months after the date of the
enactment of the Emergency Unemployment Compensation Extension
Act of 2014''.
(b) Extension of Matching for States With No Waiting Week.--Section
5 of the Unemployment Compensation Extension Act of 2008 (Public Law
110-449; 26 U.S.C. 3304 note) is amended by striking ``June 30, 2014''
and inserting ``the date that is 11 months after the date of the
enactment of the Emergency Unemployment Compensation Extension Act of
2014''.
(c) Extension of Modification of Indicators Under the Extended
Benefit Program.--Section 203 of the Federal-State Extended
Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is
amended--
(1) in subsection (d), by striking ``December 31, 2013''
and inserting ``the date that is 5 months after the date of the
enactment of the Emergency Unemployment Compensation Extension
Act of 2014''; and
(2) in subsection (f)(2), by striking ``December 31, 2013''
and inserting ``the date that is 5 months after the date of the
enactment of the Emergency Unemployment Compensation Extension
Act of 2014''.
(d) Effective Date.--The amendments made by this section shall
apply to weeks of unemployment beginning on or after the date of the
enactment of this Act.
SEC. 4. EXTENSION OF FUNDING FOR REEMPLOYMENT SERVICES AND REEMPLOYMENT
AND ELIGIBILITY ASSESSMENT ACTIVITIES.
(a) Extension.--
(1) In general.--Section 4004(c)(2)(A) of the Supplemental
Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304
note) is amended by striking ``through fiscal year 2014'' and
inserting ``through fiscal year 2015''.
(2) Effective date.--The amendment made by this subsection
shall take effect as if included in the enactment of the
American Taxpayer Relief Act of 2012 (Public Law 112-240).
(b) Timing for Services and Activities.--
(1) In general.--Section 4001(i)(1)(A) 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
sentence:
``At a minimum, such reemployment services and
reemployment and eligibility assessment activities
shall be provided to an individual within a time period
(determined appropriate by the Secretary) after the
date the individual begins to receive amounts under
section 4002(b) (first tier benefits) and, if
applicable, again within a time period (determined
appropriate by the Secretary) after the date the
individual begins to receive amounts under section
4002(d) (third tier benefits).''.
(2) Effective date.--The amendment made by this subsection
shall apply on and after the date of the enactment of this Act.
(c) Purposes of Services and Activities.--The purposes of the
reemployment services and reemployment and eligibility assessment
activities under section 4001(i) of the Supplemental Appropriations
Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) are--
(1) to better link the unemployed with the overall
workforce system by bringing individuals receiving unemployment
insurance benefits in for personalized assessments and
referrals to reemployment services; and
(2) to provide individuals receiving unemployment insurance
benefits with early access to specific strategies that can help
get them back into the workforce faster, including through--
(A) the development of a reemployment plan;
(B) the provision of access to relevant labor
market information;
(C) the provision of access to information about
industry-recognized credentials that are regionally
relevant or nationally portable;
(D) the provision of referrals to reemployment
services and training; and
(E) an assessment of the individual's on-going
eligibility for unemployment insurance benefits.
SEC. 5. ADDITIONAL EXTENDED UNEMPLOYMENT BENEFITS UNDER THE RAILROAD
UNEMPLOYMENT INSURANCE ACT.
(a) Extension.--
(1) In general.--Section 2(c)(2)(D)(iii) of the Railroad
Unemployment Insurance Act (45 U.S.C. 352(c)(2)(D)(iii)) is
amended--
(A) by striking ``June 30, 2013'' and inserting
``June 30, 2014''; and
(B) by striking ``December 31, 2013'' and inserting
``December 31, 2014''.
(2) Effective date.--The amendments made by this subsection
shall apply to weeks of unemployment beginning on or after the
date of the enactment of this Act.
(b) Clarification on Authority To Use Funds.--Funds appropriated
under either the first or second sentence of clause (iv) of section
2(c)(2)(D) of the Railroad Unemployment Insurance Act shall be
available to cover the cost of additional extended unemployment
benefits provided under such section 2(c)(2)(D) by reason of the
amendments made by subsection (a) as well as to cover the cost of such
benefits provided under such section 2(c)(2)(D), as in effect on the
day before the date of enactment of this Act.
(c) Funding for Administration.--Out of any funds in the Treasury
not otherwise appropriated, there are appropriated to the Railroad
Retirement Board $250,000 for administrative expenses associated with
the payment of additional extended unemployment benefits provided under
section 2(c)(2)(D) of the Railroad Unemployment Insurance Act by reason
of the amendments made by subsection (a), to remain available until
expended.
SEC. 6. FLEXIBILITY FOR UNEMPLOYMENT PROGRAM AGREEMENTS.
(a) Flexibility.--
(1) In general.--Subsection (g) of section 4001 of the
Supplemental Appropriations Act, 2008 (Public Law 110-252; 26
U.S.C. 3304 note) shall not apply with respect to a State that
has enacted a law before June 30, 2014, that, upon taking
effect, would violate such subsection.
(2) Effective date.--Paragraph (1) is effective with
respect to weeks of unemployment beginning on or after the date
of the enactment of this Act.
(b) Permitting a Subsequent Agreement.--Nothing in title IV of the
Supplemental Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C.
3304 note) shall preclude a State whose agreement under such title was
terminated from entering into a subsequent agreement under such title
on or after the date of the enactment of this Act if the State, taking
into account the application of subsection (a), would otherwise meet
the requirements for an agreement under such title.
SEC. 7. ENDING UNEMPLOYMENT PAYMENTS TO JOBLESS MILLIONAIRES AND
BILLIONAIRES.
(a) Prohibition.--Notwithstanding any other provision of law, no
Federal funds may be used for payments of unemployment compensation
under the emergency unemployment compensation program under title IV of
the Supplemental Appropriations Act, 2008 (Public Law 110-252; 26
U.S.C. 3304 note) to an individual whose adjusted gross income in the
preceding year was equal to or greater than $1,000,000.
(b) Compliance.--Unemployment insurance applications shall include
a form or procedure for an individual applicant to certify the
individual's adjusted gross income was not equal to or greater than
$1,000,000 in the preceding year.
(c) Audits.--The certifications required by subsection (b) shall be
auditable by the U.S. Department of Labor or the U.S. Government
Accountability Office.
(d) Status of Applicants.--It is the duty of the States to verify
the residency, employment, legal, and income status of applicants for
unemployment insurance and no Federal funds may be expended for
purposes of determining whether or not the prohibition under subsection
(a) applies with respect to an individual.
(e) Effective Date.--The prohibition under subsection (a) shall
apply to weeks of unemployment beginning on or after the date of the
enactment of this Act.
SEC. 8. GAO STUDY ON THE USE OF WORK SUITABILITY REQUIREMENTS IN
UNEMPLOYMENT INSURANCE PROGRAMS.
(a) Study.--The Comptroller General of the United States shall
conduct a study on the use of work suitability requirements to
strengthen requirements to ensure that unemployment insurance benefits
are being provided to individuals who are actively looking for work and
who truly want to return to the labor force. Such study shall include
an analysis of--
(1) how work suitability requirements work under both State
and Federal unemployment insurance programs; and
(2) how to incorporate and improve such requirements under
Federal unemployment insurance programs; and
(3) other items determined appropriate by the Comptroller
General.
(b) Briefing.--Not later than 90 days after the date of the
enactment of this Act, the Comptroller General of the United States
shall brief Congress on the ongoing study required under subsection
(a). Such briefing shall include preliminary recommendations for such
legislation and administrative action as the Comptroller General
determines appropriate.
SEC. 9. FUNDING STABILIZATION.
(a) Funding Stabilization Under the Internal Revenue Code.--The
table in subclause (II) of section 430(h)(2)(C)(iv) of the Internal
Revenue Code of 1986 is amended to read as follows:
----------------------------------------------------------------------------------------------------------------
The applicable minimum
``If the calendar year is: percentage is: The applicable maximum percentage is:
----------------------------------------------------------------------------------------------------------------
2012, 2013, 2014, 2015, 2016, 2017, or 90%.......................... 110%
2018.
2019.................................. 85%.......................... 115%
2020.................................. 80%.......................... 120%
2021.................................. 75%.......................... 125%
After 2021............................ 70%.......................... 130%''.
----------------------------------------------------------------------------------------------------------------
(b) Funding Stabilization Under ERISA.--
(1) In general.--The table in subclause (II) of section
303(h)(2)(C)(iv) of the Employee Retirement Income Security Act
of 1974 is amended to read as follows:
----------------------------------------------------------------------------------------------------------------
The applicable minimum
``If the calendar year is: percentage is: The applicable maximum percentage is:
----------------------------------------------------------------------------------------------------------------
2012, 2013, 2014, 2015, 2016, 2017, or 90%.......................... 110%
2018.
2019.................................. 85%.......................... 115%
2020.................................. 80%.......................... 120%
2021.................................. 75%.......................... 125%
After 2021............................ 70%.......................... 130%''.
----------------------------------------------------------------------------------------------------------------
(2) Conforming amendment.--
(A) In general.--Clause (ii) of section
101(f)(2)(D) of such Act is amended by striking
``2015'' and inserting ``2021''.
(B) Statements.--The Secretary of Labor shall
modify the statements required under subclauses (I) and
(II) of section 101(f)(2)(D)(i) of such Act to conform
to the amendments made by this section.
(c) Stabilization Not To Apply for Purposes of Certain Accelerated
Benefit Distribution Rules.--
(1) Internal revenue code of 1986.--The second sentence of
paragraph (2) of section 436(d) of the Internal Revenue Code of
1986 is amended by striking ``of such plan'' and inserting ``of
such plan (determined by not taking into account any adjustment
of segment rates under section 430(h)(2)(C)(iv))''.
(2) Employee retirement income security act of 1974.--The
second sentence of subparagraph (B) of section 206(g)(3) of the
Employee Retirement Income Security Act of 1974 (29 U.S.C.
1056(g)(3)(B)) is amended by striking ``of such plan'' and
inserting ``of such plan (determined by not taking into account
any adjustment of segment rates under section
303(h)(2)(C)(iv))''.
(3) Effective date.--
(A) In general.--Except as provided in subparagraph
(B), the amendments made by this subsection shall apply
to plan years beginning after December 31, 2014.
(B) Collectively bargained plans.--In the case of a
plan maintained pursuant to 1 or more collective
bargaining agreements, the amendments made by this
subsection shall apply to plan years beginning after
December 31, 2015.
(4) Provisions relating to plan amendments.--
(A) In general.--If this paragraph applies to any
amendment to any plan or annuity contract, such plan or
contract shall be treated as being operated in
accordance with the terms of the plan during the period
described in subparagraph (B)(ii).
(B) Amendments to which paragraph applies.--
(i) In general.--This paragraph shall apply
to any amendment to any plan or annuity
contract which is made--
(I) pursuant to the amendments made
by this subsection, or pursuant to any
regulation issued by the Secretary of
the Treasury or the Secretary of Labor
under any provision as so amended, and
(II) on or before the last day of
the first plan year beginning on or
after January 1, 2016, or such later
date as the Secretary of the Treasury
may prescribe.
(ii) Conditions.--This subsection shall not
apply to any amendment unless, during the
period--
(I) beginning on the date that the
amendments made by this subsection or
the regulation described in clause
(i)(I) takes effect (or in the case of
a plan or contract amendment not
required by such amendments or such
regulation, the effective date
specified by the plan), and
(II) ending on the date described
in clause (i)(II) (or, if earlier, the
date the plan or contract amendment is
adopted),
the plan or contract is operated as if such
plan or contract amendment were in effect, and
such plan or contract amendment applies
retroactively for such period.
(C) Anti-cutback relief.--A plan shall not be
treated as failing to meet the requirements of section
204(g) of the Employee Retirement Income Security Act
of 1974 and section 411(d)(6) of the Internal Revenue
Code of 1986 solely by reason of a plan amendment to
which this paragraph applies.
(d) Modification of Funding Target Determination Periods.--
(1) Internal revenue code of 1986.--Clause (i) of section
430(h)(2)(B) of the Internal Revenue Code of 1986 is amended by
striking ``the first day of the plan year'' and inserting ``the
valuation date for the plan year''.
(2) Employee retirement income security act of 1974.--
Clause (i) of section 303(h)(2)(B) of the Employee Retirement
Income Security Act of 1974 (29 U.S.C. 1083(h)(2)(B)(i)) is
amended by striking ``the first day of the plan year'' and
inserting ``the valuation date for the plan year''.
(e) Effective Date.--
(1) In general.--The amendments made by subsections (a),
(b), and (d) shall apply with respect to plan years beginning
after December 31, 2012.
(2) Elections.--A plan sponsor may elect not to have the
amendments made by subsections (a), (b), and (d) apply to any
plan year beginning before January 1, 2014, either (as
specified in the election)--
(A) for all purposes for which such amendments
apply, or
(B) solely for purposes of determining the adjusted
funding target attainment percentage under sections 436
of the Internal Revenue Code of 1986 and 206(g) of the
Employee Retirement Income Security Act of 1974 for
such plan year.
A plan shall not be treated as failing to meet the requirements
of section 204(g) of such Act and section 411(d)(6) of such
Code solely by reason of an election under this paragraph.
SEC. 10. EXTENSION OF CUSTOMS USER FEES.
Section 13031(j)(3) of the Consolidated Omnibus Budget
Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended--
(1) in subparagraph (A), by striking ``September 30, 2023''
and inserting ``September 30, 2024''; and
(2) in subparagraph (B)(i), by striking ``September 30,
2023'' and inserting ``September 30, 2024''.
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