[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2148 Placed on Calendar Senate (PCS)]
Calendar No. 331
113th CONGRESS
2d Session
S. 2148
To provide for the extension of certain unemployment benefits, and for
other purposes.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
March 13, 2014
Mr. Reed (for himself, Mr. Heller, Mr. Merkley, Ms. Collins, Mr.
Booker, Mr. Portman, Mr. Brown, Ms. Murkowski, Mr. Durbin, and Mr.
Kirk) introduced the following bill; which was read the first time
March 24, 2014
Read the second time and placed on the calendar
_______________________________________________________________________
A BILL
To provide for the extension of certain unemployment benefits, 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; 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. Prepayment of certain PBGC premiums.
Sec. 11. 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 ``June 1, 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 take
effect as if included in the enactment of the American Taxpayer Relief
Act of 2012 (Public Law 112-240).
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 ``May 31, 2014''; and
(2) in subsection (c), by striking ``June 30, 2014'' and
inserting ``November 30, 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 ``November 30, 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 ``May 31, 2014''; and
(2) in subsection (f)(2), by striking ``December 31, 2013''
and inserting ``May 31, 2014''.
(d) Effective Date.--The amendments made by this section shall take
effect as if included in the enactment of the American Taxpayer Relief
Act of 2012 (Public Law 112-240).
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 the first five months of 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.--Section 2(c)(2)(D)(iii) of the Railroad
Unemployment Insurance Act (45 U.S.C. 352(c)(2)(D)(iii)) is amended--
(1) by striking ``June 30, 2013'' and inserting ``November
30, 2013''; and
(2) by striking ``December 31, 2013'' and inserting ``May
31, 2014''.
(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 $105,000 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 December 1, 2013, 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 December
29, 2013.
(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 an individual's eligibility under this Act.
(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, or 2017. 90%.......................... 110%
2018.................................. 85%.......................... 115%
2019.................................. 80%.......................... 120%
2020.................................. 75%.......................... 125%
After 2020............................ 70%.......................... 130%''.
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(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, or 2017. 90%.......................... 110%
2018.................................. 85%.......................... 115%
2019.................................. 80%.......................... 120%
2020.................................. 75%.......................... 125%
After 2020............................ 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 ``2020''.
(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. PREPAYMENT OF CERTAIN PBGC PREMIUMS.
(a) In General.--Section 4007 of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1307) is amended by adding at the end
the following new subsection:
``(f) Election to Prepay Flat Dollar Premiums.--
``(1) In general.--The designated payor may elect to prepay
during any plan year the premiums due under clause (i) or (v),
whichever is applicable, of section 4006(a)(3)(A) for the
number of consecutive subsequent plan years (not greater than
5) specified in the election.
``(2) Amount of prepayment.--
``(A) In general.--The amount of the prepayment for
any subsequent plan year under paragraph (1) shall be
equal to the amount of the premium determined under
clause (i) or (v), whichever is applicable, of section
4006(a)(3)(A) for the plan year in which the prepayment
is made.
``(B) Additional participants.--If there is an
increase in the number of participants in the plan
during any plan year with respect to which a prepayment
has been made, the designated payor shall pay a premium
for such additional participants at the premium rate in
effect under clause (i) or (v), whichever is
applicable, of section 4006(a)(3)(A) for such plan
year. No credit or other refund shall be granted in the
case of a plan that has a decrease in number of
participants during a plan year with respect to which a
prepayment has been made.
``(C) Coordination with premium for unfunded vested
benefits.--The amount of the premium determined under
section 4006(a)(3)(A)(i) for the purpose of determining
the prepayment amount for any plan year shall be
determined without regard to the increase in such
premium under section 4006(a)(3)(E). Such increase
shall be paid in the same amount and at the same time
as it would otherwise be paid without regard to this
subsection.
``(3) Election.--The election under this subsection shall
be made at such time and in such manner as the corporation may
prescribe.''.
(b) Conforming Amendment.--The second sentence of subsection (a) of
section 4007 of the Employee Retirement Income Security Act of 1974 (29
U.S.C. 1307) is amended by striking ``Premiums'' and inserting ``Except
as provided in subsection (f), premiums''.
(c) Effective Date.--The amendments made by this section shall
apply to plan years beginning after the date of the enactment of this
Act.
SEC. 11. 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''.
Calendar No. 331
113th CONGRESS
2d Session
S. 2148
_______________________________________________________________________
A BILL
To provide for the extension of certain unemployment benefits, and for
other purposes.
_______________________________________________________________________
March 24, 2014
Read the second time and placed on the calendar