SUBCHAPTER IX—EMPLOYMENT SECURITY ADMINISTRATIVE FINANCING
Editorial Notes
Codification
1954—Act Aug. 5, 1954, ch. 657, §2,
Prior Law; Tax on Employers of Eight or More
Former subchapter IX, sections 1101–1103, 1105–1110, act Aug. 14, 1935, ch. 531, title IX, §§901–903, 905–910,
| Former sections | I.R.C. 1939 | I.R.C. 1986 |
|---|---|---|
| 1101 | 1600 | 3301. |
| 1102 | 1601(a) | 3302. |
| 1103 | 1603 | 3304. |
| 1105 | 1604, 1605, 1610 | 3501, 6011(a), 6065, 6071, 6081(a), 6091(b)(1), (2), 6106, 6152(a)(3), (b), 6161(a)(1), 6313, 6601(a), (f)(1). |
| 1106 | 1606 | 3305. |
| 1107 (as amended act June 25, 1938, ch. 680, §13(a), |
1607 | 3306, 7701(a)(1). |
| 1108 | 1609 | 7805(a), (c). |
| 1109 | 1601(b), (c) | 3302. |
| 1110 | 1602 | 3303. |
Statutory Notes and Related Subsidiaries
Repair of 1938 Hurricane Damage
Act Aug. 11, 1939, ch. 719, §1,
Credits Against Social Security Tax
Act Aug. 10, 1939, ch. 666, title IX, §902(a)–(d), (h),
Act May 28, 1938, ch. 289, §810,
§1101. Employment security administration account
(a) Establishment
There is hereby established in the Unemployment Trust Fund an employment security administration account.
(b) Amount credited to Account; transfer of funds; adjustments; repayment of internal revenue refunds
(1) There is hereby appropriated to the Unemployment Trust Fund for credit to the employment security administration account, out of any moneys in the Treasury not otherwise appropriated, for the fiscal year ending June 30, 1961, and for each fiscal year thereafter, an amount equal to 100 per centum of the tax (including interest, penalties, and additions to the tax) received during the fiscal year under the Federal Unemployment Tax Act [
(2) The amount appropriated by paragraph (1) shall be transferred at least monthly from the general fund of the Treasury to the Unemployment Trust Fund and credited to the employment security administration account. Each such transfer shall be based on estimates made by the Secretary of the Treasury of the amounts received in the Treasury. Proper adjustments shall be made in the amounts subsequently transferred, to the extent prior estimates (including estimates for the fiscal year ending June 30, 1960) were in excess of or were less than the amounts required to be transferred.
(3) The Secretary of the Treasury is directed to pay from time to time from the employment security administration account into the Treasury, as repayments to the account for refunding internal revenue collections, amounts equal to all refunds made after June 30, 1960, of amounts received as tax under the Federal Unemployment Tax Act [
(c) Administrative expenditures; necessary expenses; quarterly transfer of funds; adjustments; limitation; estimate of net receipts
(1) There are hereby authorized to be made available for expenditure out of the employment security administration account for the fiscal year ending June 30, 1971, and for each fiscal year thereafter—
(A) such amounts (not in excess of the applicable limit provided by paragraph (3) and, with respect to clause (ii), not in excess of the limit provided by paragraph (4)) as the Congress may deem appropriate for the purpose of—
(i) assisting the States in the administration of their unemployment compensation laws as provided in subchapter III (including administration pursuant to agreements under any Federal unemployment compensation law),
(ii) the establishment and maintenance of systems of public employment offices in accordance with the Act of June 6, 1933, as amended (
(iii) carrying into effect
(B) such amounts (not in excess of the limit provided by paragraph (4) with respect to clause (iii)) as the Congress may deem appropriate for the necessary expenses of the Department of Labor for the performance of its functions under—
(i) this subchapter and subchapters III and XII of this chapter,
(ii) the Federal Unemployment Tax Act [
(iii) the provisions of the Act of June 6, 1933, as amended [
(iv)
(v) any Federal unemployment compensation law.
The term "necessary expenses" as used in this subparagraph (B) shall include the expense of reimbursing a State for salaries and other expenses of employees of such State temporarily assigned or detailed to duty with the Department of Labor and of paying such employees for travel expenses, transportation of household goods, and per diem in lieu of subsistence while away from their regular duty stations in the State, at rates authorized by law for civilian employees of the Federal Government.
(2) The Secretary of the Treasury is directed to pay from the employment security administration account into the Treasury as miscellaneous receipts the amount estimated by him which will be expended during a three-month period by the Treasury Department for the performance of its functions under—
(A) this subchapter and subchapters III and XII of this chapter, including the expenses of banks for servicing unemployment benefit payment and clearing accounts which are offset by the maintenance of balances of Treasury funds with such banks,
(B) the Federal Unemployment Tax Act [
(C) any Federal unemployment compensation law with respect to which responsibility for administration is vested in the Secretary of Labor.
If it subsequently appears that the estimates under this paragraph in any particular period were too high or too low, appropriate adjustments shall be made by the Secretary of the Treasury in future payments.
(3)(A) For purposes of paragraph (1)(A), the limitation on the amount authorized to be made available for any fiscal year after June 30, 1970, is, except as provided in subparagraph (B) and in the second sentence of subsection (f)(3)(A), an amount equal to 95 percent of the amount estimated and set forth in the budget of the United States Government for such fiscal year as the amount by which the net receipts during such year under the Federal Unemployment Tax Act [
(B) The limitation established by subparagraph (A) is increased by any unexpended amount retained in the employment security administration account in accordance with subsection (f)(2)(B).
(C) Each estimate of net receipts under this paragraph shall be based upon a tax rate of 0.6 percent.
(4) For purposes of paragraphs (1)(A)(ii) and (1)(B)(iii) the amount authorized to be made available out of the employment security administration account for any fiscal year after June 30, 1972, shall reflect the proportion of the total cost of administering the system of public employment offices in accordance with the Act of June 6, 1933, as amended [
(5)(A) There are authorized to be appropriated out of the employment security administration account to carry out program integrity activities, in addition to any amounts available under paragraph (1)(A)(i)—
(i) $89,000,000 for fiscal year 1998;
(ii) $91,000,000 for fiscal year 1999;
(iii) $93,000,000 1 fiscal year 2000;
(iv) $96,000,000 for fiscal year 2001; and
(v) $98,000,000 for fiscal year 2002.
(B) In any fiscal year in which a State receives funds appropriated pursuant to this paragraph, the State shall expend a proportion of the funds appropriated pursuant to paragraph (1)(A)(i) to carry out program integrity activities that is not less than the proportion of the funds appropriated under such paragraph that was expended by the State to carry out program integrity activities in fiscal year 1997.
(C) For purposes of this paragraph, the term "program integrity activities" means initial claims review activities, eligibility review activities, benefit payments control activities, and employer liability auditing activities.
(d) Additional tax attributable to reduced credits; transfer of funds
(1) The Secretary of the Treasury is directed to transfer from the employment security administration account—
(A) To the Federal unemployment account, an amount equal to the amount by which—
(i) 100 per centum of the additional tax received under the Federal Unemployment Tax Act [
(ii) the amount transferred to the account of such State pursuant to subparagraph (B) of this paragraph.
Any amount transferred pursuant to this subparagraph shall be credited against, and shall operate to reduce, that balance of advances, made under
(B) To the account (in the Unemployment Trust Fund) of the State with respect to which employers paid such additional tax, an amount equal to the amount by which such additional tax received and covered into the Treasury exceeds that balance of advances, made under
(2) Transfers under this subsection shall be as of the beginning of the month succeeding the month in which the moneys were credited to the employment security administration account pursuant to subsection (b)(2).
(e) Revolving fund; appropriations; advances to Account; repayment; interest
(1) There is hereby established in the Treasury a revolving fund which shall be available to make the advances authorized by this subsection. There are hereby authorized to be appropriated, without fiscal year limitation, to such revolving fund such amounts as may be necessary for the purposes of this section.
(2) The Secretary of the Treasury is directed to advance from time to time from the revolving fund to the employment security administration account such amounts as may be necessary for the purposes of this section. If the net balance in the employment security administration account as of the beginning of any fiscal year equals 40 percent of the amount of the total appropriation by the Congress out of the employment security administration account for the preceding fiscal year, no advance may be made under this subsection during such fiscal year.
(3) Advances to the employment security administration account made under this subsection shall bear interest until repaid at a rate equal to the average rate of interest (computed as of the end of the calendar month next preceding the date of such advance) borne by all interest-bearing obligations of the United States then forming a part of the public debt; except that where such average rate is not a multiple of one-eighth of 1 per centum, the rate of interest shall be the multiple of one-eighth of 1 per centum next lower than such average rate.
(4) Advances to the employment security administration account made under this subsection, plus interest accrued thereon, shall be repaid by the transfer from time to time, from the employment security administration account to the revolving fund, of such amounts as the Secretary of the Treasury, in consultation with the Secretary of Labor, determines to be available in the employment security administration account for such repayment. Any amount transferred as a repayment under this paragraph shall be credited against, and shall operate to reduce, any balance of advances (plus accrued interest) repayable under this subsection.
(f) Determination of excess in Account; limitation on amount to be retained; use of balance in Account during certain fiscal years; net balance
(1) The Secretary of the Treasury shall determine as of the close of each fiscal year (beginning with the fiscal year ending June 30, 1961) the excess in the employment security administration account.
(2) The excess in the employment security administration account as of the close of any fiscal year is the amount by which the net balance in such account as of such time (after the application of
(3)(A) The excess determined as provided in paragraph (2) as of the close of any fiscal year after June 30, 1972, shall be retained (as of the beginning of the succeeding fiscal year) in the employment security administration account until the amount in such account is equal to 40 percent of the amount of the total appropriation by the Congress out of the employment security administration account for the fiscal year for which the excess is determined. Three-eighths of the amount in the employment security administration account as of the beginning of any fiscal year after June 30, 1972, or $150 million, whichever is the lesser, is authorized to be made available for such fiscal year pursuant to subsection (c)(1) for additional costs of administration due to an increase in the rate of insured unemployment for a calendar quarter of at least 15 percent over the rate of insured unemployment for the corresponding calendar quarter in the immediately preceding year.
(B) If the entire amount of the excess determined as provided in paragraph (2) as of the close of any fiscal year after June 30, 1972, is not retained in the employment security administration account, there shall be transferred (as of the beginning of the succeeding fiscal year) to the extended unemployment compensation account the balance of such excess or so much thereof as is required to increase the amount in the extended unemployment compensation account to the limit provided in
(C) If as of the close of any fiscal year after June 30, 1972, the amount in the extended unemployment compensation account exceeds the limit provided in
(4) For the purposes of this section, the net balance in the employment security administration account as of any time is the amount in such account as of such time reduced by the sum of—
(A) the amounts then subject to transfer pursuant to subsection (d), and
(B) the balance of advances (plus interest accrued thereon) then repayable to the revolving fund established by subsection (e).
The net balance in the employment security administration account as of the beginning of any fiscal year shall be determined after the disposition of the excess in such account as of the close of the preceding fiscal year.
(Aug. 14, 1935, ch. 531, title IX, §901, as added Aug. 5, 1954, ch. 657, §2,
Editorial Notes
References in Text
The Federal Unemployment Tax Act, referred to in subsecs. (b)(1), (3), (c)(1)(B)(ii), (2)(B), (3)(A), and (d)(1)(A)(i), is act Aug. 16, 1954, ch. 736, §§3301 to 3311,
Act of June 6, 1933, as amended (
Prior Provisions
A prior section 1101, act Aug. 14, 1935, ch. 531, title IX, §901,
Amendments
1997—Subsec. (c)(5).
1992—Subsec. (f)(2).
Subsec. (g).
"(1) With respect to calendar years 1988, 1989, and 1990, the Secretary of the Treasury shall transfer from the employment security administration account—
"(A) to the Federal unemployment account an amount equal to 50 percent of the amount of tax received under section 3301(1) of the Federal Unemployment Tax Act which is attributable to the difference in the tax rates between paragraphs (1) and (2) of such section; and
"(B) to the extended unemployment compensation account an amount equal to 50 percent of such amount of tax received.
"(2) Transfers under this subsection shall be as of the beginning of the month succeeding the month in which the moneys were credited to the employment security administration account pursuant to subsection (b)(2) of this section with respect to wages paid during such calendar years."
1991—Subsec. (c)(1)(A)(iii), (B)(iv).
1987—Subsec. (c)(3)(C).
Subsec. (g).
1984—Subsec. (c).
Subsec. (f).
1982—Subsec. (c)(3)(C).
Subsec. (c)(3)(C)(ii).
1976—Subsec. (c)(3)(C).
Subsec. (f)(3)(A).
1970—Subsec. (c)(1).
Subsec. (c)(2).
Subsec. (c)(3).
Subsec. (c)(4).
Subsec. (d).
Subsec. (e)(2).
Subsec. (f)(2)(A).
Subsec. (f)(3).
1969—Subsec. (c)(3).
Subsec. (f)(2).
1963—Subsec. (c).
1961—Subsec. (c)(1)(B).
1960—Subsec. (a).
Subsec. (b).
Subsecs. (c) to (f).
Statutory Notes and Related Subsidiaries
Effective Date of 1987 Amendment
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1982 Amendment
Amendment by section 271(b)(2)(A) of
Effective Date of 1976 Amendment
Effective Date of 1970 Amendment
Effective Date of 1969 Amendment
Increase in Administrative Expenditures Limitation for Fiscal Year 1963
Increase in Administrative Expenditures Limitation for Fiscal Years 1961 and 1962
1 So in original. Probably should be followed by "for".
§1102. Transfers between Federal unemployment account and employment security administration account
(a) Determination of excess; amount transferred
Whenever the Secretary of the Treasury determines pursuant to
(1) $550 million, or
(2) the amount (determined by the Secretary of Labor and certified by him to the Secretary of the Treasury) equal to 0.5 percent of the total wages subject (determined without any limitation on amount) to contributions under all State unemployment compensation laws for the calendar year ending during the fiscal year for which the excess is determined.
(b) Unemployment account excesses
The amount, if any, by which the amount in the Federal unemployment account as of the close of any fiscal year exceeds the greater of the amounts specified in paragraphs (1) and (2) of subsection (a) shall be transferred to the employment security administration account as of the close of such fiscal year.
(c) Report to Congress
Whenever the Secretary of Labor has reason to believe that in the next fiscal year the employment security administration account will reach the limit provided for such account in
(Aug. 14, 1935, ch. 531, title IX, §902, as added Aug. 5, 1954, ch. 657, §2,
Editorial Notes
Prior Provisions
A prior section 1102, act Aug. 14, 1935, ch. 531, title IX, §902,
Amendments
1997—Subsec. (a)(2).
1992—Subsec. (a)(2).
1987—Subsec. (a)(2).
1970—Subsec. (a).
Subsec. (c).
1960—
Statutory Notes and Related Subsidiaries
Effective Date of 1997 Amendment
"(1) shall take effect on October 1, 2001, and
"(2) shall apply to fiscal years beginning on or after that date."
Effective Date of 1992 Amendment
"(1)
"(2)
§1103. Amounts transferred to State accounts
(a) Determination and certification by Secretary of Labor
(1) If as of the close of any fiscal year after the fiscal year ending June 30, 1972, the amount in the extended unemployment compensation account has reached the limit provided in
(2) Each State's share of the funds to be transferred under this subsection as of any October 1—
(A) shall be determined by the Secretary of Labor and certified by such Secretary to the Secretary of the Treasury before such date, and
(B) shall bear the same ratio to the total amount to be so transferred as—
(i) the amount of wages subject to tax under section 3301 of the Internal Revenue Code of 1986 during the preceding calendar year which are determined by the Secretary of Labor to be attributable to the State, bears to
(ii) the total amount of wages subject to such tax during such year.
(b) Transfer of funds where State is ineligible
(1) If the Secretary of Labor finds that on October 1 of any fiscal year—
(A) a State is not eligible for certification under
(B) the law of a State is not approvable under section 3304 of the Federal Unemployment Tax Act [
then the amount available for transfer to such State's account shall, in lieu of being so transferred, be transferred to the Federal unemployment account as of the beginning of such October 1. If, during the fiscal year beginning on such October 1, the Secretary of Labor finds and certifies to the Secretary of the Treasury that such State is eligible for certification under
(2) The amount which, but for this paragraph, would be transferred to the account of a State under subsection (a) or paragraph (1) of this subsection shall be reduced (but not below zero) by the balance of advances made to the State under
(A) be transferred to or retained in (as the case may be) the Federal unemployment account, and
(B) be credited against, and operate to reduce—
(i) first, any balance of advances made before September 13, 1960, to the State under
(ii) second, any balance of advances made on or after September 13, 1960, to the State under
(c) Use of funds
(1) Except as provided in paragraph (2), amounts transferred to the account of a State pursuant to subsections (a) and (b) shall be used only in the payment of cash benefits to individuals with respect to their unemployment, exclusive of expenses of administration.
(2) A State may, pursuant to a specific appropriation made by the legislative body of the State, use money withdrawn from its account in the payment of expenses incurred by it for the administration of its unemployment compensation law and public employment offices if and only if—
(A) the purposes and amounts were specified in the law making the appropriation,
(B) the appropriation law did not authorize the obligation of such money after the close of the two-year period which began on the date of enactment of the appropriation law,
(C) the money is withdrawn and the expenses are incurred after such date of enactment,
(D)(i) the appropriation law limits the total amount which may be obligated under such appropriation at any time to an amount which does not exceed, at any such time, the amount by which—
(I) the aggregate of the amounts transferred to the account of such State pursuant to subsections (a) and (b), exceeds
(II) the aggregate of the amounts used by the State pursuant to this subsection and charged against the amounts transferred to the account of such State, and
(ii) for purposes of clause (i), amounts used by a State for administration shall be chargeable against transferred amounts at the exact time the obligation is entered into, and
(E) the use of the money is accounted for in accordance with standards established by the Secretary of Labor.
(3)(A) If—
(i) amounts transferred to the account of a State pursuant to subsections (a) and (b) of this section were used in payment of unemployment benefits to individuals; and
(ii) the Governor of such State submits a request to the Secretary of Labor that such amounts be restored under this paragraph,
then the amounts described in clause (i) shall be restored to the status of funds transferred under subsections (a) and (b) of this section which have not been used by eliminating any charge against amounts so transferred for the use of such amounts in the payment of unemployment benefits.
(B) Subparagraph (A) shall apply only to the extent that the amounts described in clause (i) of such subparagraph do not exceed the amount then in the State's account.
(C) Subparagraph (A) shall not apply if the State has a balance of advances made to its account under subchapter XII of this chapter.
(D) If the Secretary of Labor determines that the requirements of this paragraph are met with respect to any request, the Secretary shall notify the Governor of the State that such requirements are met with respect to such request and the amount restored under this paragraph. Such restoration shall be as of the first day of the first month following the month in which the notification is made.
(d) Special transfer in fiscal year 2002
(1) The Secretary of the Treasury shall transfer (as of the date determined under paragraph (5)) from the Federal unemployment account to the account of each State in the Unemployment Trust Fund the amount determined with respect to such State under paragraph (2).
(2)(A) The amount to be transferred under this subsection to a State account shall (as determined by the Secretary of Labor and certified by such Secretary to the Secretary of the Treasury) be equal to—
(i) the amount which would have been required to have been transferred under this section to such account at the beginning of fiscal year 2002 if—
(I) section 209(a)(1) of the Temporary Extended Unemployment Compensation Act of 2002 had been enacted before the close of fiscal year 2001, and
(II) section 5402 of
minus
(ii) the amount which was in fact transferred under this section to such account at the beginning of fiscal year 2002.
(B) Notwithstanding the provisions of subparagraph (A)—
(i) the aggregate amount transferred to the States under this subsection may not exceed a total of $8,000,000,000; and
(ii) all amounts determined under subparagraph (A) shall be reduced ratably, if and to the extent necessary in order to comply with the limitation under clause (i).
(3)(A) Except as provided in paragraph (4), amounts transferred to a State account pursuant to this subsection may be used only in the payment of cash benefits—
(i) to individuals with respect to their unemployment, and
(ii) which are allowable under subparagraph (B) or (C).
(B)(i) At the option of the State, cash benefits under this paragraph may include amounts which shall be payable as—
(I) regular compensation, or
(II) additional compensation, upon the exhaustion of any temporary extended unemployment compensation (if such State has entered into an agreement under the Temporary Extended Unemployment Compensation Act of 2002), for individuals eligible for regular compensation under the unemployment compensation law of such State.
(ii) Any additional compensation under clause (i) may not be taken into account for purposes of any determination relating to the amount of any extended compensation for which an individual might be eligible.
(C)(i) At the option of the State, cash benefits under this paragraph may include amounts which shall be payable to 1 or more categories of individuals not otherwise eligible for regular compensation under the unemployment compensation law of such State, including those described in clause (iii).
(ii) The benefits paid under this subparagraph to any individual may not, for any period of unemployment, exceed the maximum amount of regular compensation authorized under the unemployment compensation law of such State for that same period, plus any additional compensation (described in subparagraph (B)(i)) which could have been paid with respect to that amount.
(iii) The categories of individuals described in this clause include the following:
(I) Individuals who are seeking, or available for, only part-time (and not full-time) work.
(II) Individuals who would be eligible for regular compensation under the unemployment compensation law of such State under an alternative base period.
(D) Amounts transferred to a State account under this subsection may be used in the payment of cash benefits to individuals only for weeks of unemployment beginning after March 9, 2002.
(4) Amounts transferred to a State account under this subsection may be used for the administration of its unemployment compensation law and public employment offices (including in connection with benefits described in paragraph (3) and any recipients thereof), subject to the same conditions as set forth in subsection (c)(2) (excluding subparagraph (B) thereof, and deeming the reference to "subsections (a) and (b)" in subparagraph (D) thereof to include this subsection).
(5) Transfers under this subsection shall be made within 10 days after March 9, 2002.
(e) Special transfer in fiscal year 2006
Not later than 10 days after October 20, 2005, the Secretary of the Treasury shall transfer from the Federal unemployment account—
(1) $15,000,000 to the account of Alabama in the Unemployment Trust Fund;
(2) $400,000,000 to the account of Louisiana in the Unemployment Trust Fund; and
(3) $85,000,000 to the account of Mississippi in the Unemployment Trust Fund.
(f) Special transfers in fiscal years 2009, 2010, and 2011 for modernization
(1)(A) In addition to any other amounts, the Secretary of Labor shall provide for the making of unemployment compensation modernization incentive payments (hereinafter "incentive payments") to the accounts of the States in the Unemployment Trust Fund, by transfer from amounts reserved for that purpose in the Federal unemployment account, in accordance with succeeding provisions of this subsection.
(B) The maximum incentive payment allowable under this subsection with respect to any State shall, as determined by the Secretary of Labor, be equal to the amount obtained by multiplying $7,000,000,000 by the same ratio as would apply under subsection (a)(2)(B) for purposes of determining such State's share of any excess amount (as described in subsection (a)(1)) that would have been subject to transfer to State accounts, as of October 1, 2008, under the provisions of subsection (a).
(C) Of the maximum incentive payment determined under subparagraph (B) with respect to a State—
(i) one-third shall be transferred to the account of such State upon a certification under paragraph (4)(B) that the State law of such State meets the requirements of paragraph (2); and
(ii) the remainder shall be transferred to the account of such State upon a certification under paragraph (4)(B) that the State law of such State meets the requirements of paragraph (3).
(2) The State law of a State meets the requirements of this paragraph if such State law—
(A) uses a base period that includes the most recently completed calendar quarter before the start of the benefit year for purposes of determining eligibility for unemployment compensation; or
(B) provides that, in the case of an individual who would not otherwise be eligible for unemployment compensation under the State law because of the use of a base period that does not include the most recently completed calendar quarter before the start of the benefit year, eligibility shall be determined using a base period that includes such calendar quarter.
(3) The State law of a State meets the requirements of this paragraph if such State law includes provisions to carry out at least 2 of the following subparagraphs:
(A) An individual shall not be denied regular unemployment compensation under any State law provisions relating to availability for work, active search for work, or refusal to accept work, solely because such individual is seeking only part-time work (as defined by the Secretary of Labor), except that the State law provisions carrying out this subparagraph may exclude an individual if a majority of the weeks of work in such individual's base period do not include part-time work (as so defined).
(B) An individual shall not be disqualified from regular unemployment compensation for separating from employment if that separation is for any compelling family reason. For purposes of this subparagraph, the term "compelling family reason" means the following:
(i) One or both of the following offenses as selected by the State, but in making such selection, the resulting change in the State law shall not supercede any other provision of law relating to unemployment insurance to the extent that such other provision provides broader access to unemployment benefits for victims of such selected offense or offenses:
(I) Domestic violence, verified by such reasonable and confidential documentation as the State law may require, which causes the individual reasonably to believe that such individual's continued employment would jeopardize the safety of the individual or of any member of the individual's immediate family (as defined by the Secretary of Labor); and
(II) Sexual assault, verified by such reasonable and confidential documentation as the State law may require, which causes the individual reasonably to believe that such individual's continued employment would jeopardize the safety of the individual or of any member of the individual's immediate family (as defined by the Secretary of Labor).
(ii) The illness or disability of a member of the individual's immediate family (as those terms are defined by the Secretary of Labor).
(iii) The need for the individual to accompany such individual's spouse—
(I) to a place from which it is impractical for such individual to commute; and
(II) due to a change in location of the spouse's employment.
(C)(i) Weekly unemployment compensation is payable under this subparagraph to any individual who is unemployed (as determined under the State unemployment compensation law), has exhausted all rights to regular unemployment compensation under the State law, and is enrolled and making satisfactory progress in a State-approved training program or in a job training program authorized under the Workforce Investment Act of 1998,1 except that such compensation is not required to be paid to an individual who is receiving similar stipends or other training allowances for non-training costs.
(ii) Each State-approved training program or job training program referred to in clause (i) shall prepare individuals who have been separated from a declining occupation, or who have been involuntarily and indefinitely separated from employment as a result of a permanent reduction of operations at the individual's place of employment, for entry into a high-demand occupation.
(iii) The amount of unemployment compensation payable under this subparagraph to an individual for a week of unemployment shall be equal to—
(I) the individual's average weekly benefit amount (including dependents' allowances) for the most recent benefit year, less
(II) any deductible income, as determined under State law.
The total amount of unemployment compensation payable under this subparagraph to any individual shall be equal to at least 26 times the individual's average weekly benefit amount (including dependents' allowances) for the most recent benefit year.
(D) Dependents' allowances are provided, in the case of any individual who is entitled to receive regular unemployment compensation and who has any dependents (as defined by State law), in an amount equal to at least $15 per dependent per week, subject to any aggregate limitation on such allowances which the State law may establish (but which aggregate limitation on the total allowance for dependents paid to an individual may not be less than $50 for each week of unemployment or 50 percent of the individual's weekly benefit amount for the benefit year, whichever is less), except that a State law may provide for a reasonable reduction in the amount of any such allowance for a week of less than total unemployment.
(4)(A) Any State seeking an incentive payment under this subsection shall submit an application therefor at such time, in such manner, and complete with such information as the Secretary of Labor may within 60 days after February 17, 2009, prescribe (whether by regulation or otherwise), including information relating to compliance with the requirements of paragraph (2) or (3), as well as how the State intends to use the incentive payment to improve or strengthen the State's unemployment compensation program. The Secretary of Labor shall, within 30 days after receiving a complete application, notify the State agency of the State of the Secretary's findings with respect to the requirements of paragraph (2) or (3) (or both).
(B)(i) If the Secretary of Labor finds that the State law provisions (disregarding any State law provisions which are not then currently in effect as permanent law or which are subject to discontinuation) meet the requirements of paragraph (2) or (3), as the case may be, the Secretary of Labor shall thereupon make a certification to that effect to the Secretary of the Treasury, together with a certification as to the amount of the incentive payment to be transferred to the State account pursuant to that finding. The Secretary of the Treasury shall make the appropriate transfer within 7 days after receiving such certification.
(ii) For purposes of clause (i), State law provisions which are to take effect within 12 months after the date of their certification under this subparagraph shall be considered to be in effect as of the date of such certification.
(C)(i) No certification of compliance with the requirements of paragraph (2) or (3) may be made with respect to any State whose State law is not otherwise eligible for certification under
(ii) No certification of compliance with the requirements of paragraph (3) may be made with respect to any State whose State law is not in compliance with the requirements of paragraph (2).
(iii) No application under subparagraph (A) may be considered if submitted before February 17, 2009, or after the latest date necessary (as specified by the Secretary of Labor) to ensure that all incentive payments under this subsection are made before October 1, 2011.
(5)(A) Except as provided in subparagraph (B), any amount transferred to the account of a State under this subsection may be used by such State only in the payment of cash benefits to individuals with respect to their unemployment (including for dependents' allowances and for unemployment compensation under paragraph (3)(C)), exclusive of expenses of administration.
(B) A State may, subject to the same conditions as set forth in subsection (c)(2) (excluding subparagraph (B) thereof, and deeming the reference to "subsections (a) and (b)" in subparagraph (D) thereof to include this subsection), use any amount transferred to the account of such State under this subsection for the administration of its unemployment compensation law and public employment offices.
(6) Out of any money in the Federal unemployment account not otherwise appropriated, the Secretary of the Treasury shall reserve $7,000,000,000 for incentive payments under this subsection. Any amount so reserved shall not be taken into account for purposes of any determination under
(7) For purposes of this subsection, the terms "benefit year", "base period", and "week" have the respective meanings given such terms under section 205 of the Federal-State Extended Unemployment Compensation Act of 1970 (
(g) Special transfer in fiscal year 2009 for administration
(1) In addition to any other amounts, the Secretary of the Treasury shall transfer from the employment security administration account to the account of each State in the Unemployment Trust Fund, within 30 days after February 17, 2009, the amount determined with respect to such State under paragraph (2).
(2) The amount to be transferred under this subsection to a State account shall (as determined by the Secretary of Labor and certified by such Secretary to the Secretary of the Treasury) be equal to the amount obtained by multiplying $500,000,000 by the same ratio as determined under subsection (f)(1)(B) with respect to such State.
(3) Any amount transferred to the account of a State as a result of the enactment of this subsection may be used by the State agency of such State only in the payment of expenses incurred by it for—
(A) the administration of the provisions of its State law carrying out the purposes of subsection (f)(2) or any subparagraph of subsection (f)(3);
(B) improved outreach to individuals who might be eligible for regular unemployment compensation by virtue of any provisions of the State law which are described in subparagraph (A);
(C) the improvement of unemployment benefit and unemployment tax operations, including responding to increased demand for unemployment compensation; and
(D) staff-assisted reemployment services for unemployment compensation claimants.
(h) Emergency transfers in fiscal year 2020 for administration
(1)(A) In addition to any other amounts, the Secretary of Labor shall provide for the making of emergency administration grants in fiscal year 2020 to the accounts of the States in the Unemployment Trust Fund, in accordance with succeeding provisions of this subsection.
(B) The amount of an emergency administration grant with respect to a State shall, as determined by the Secretary of Labor, be equal to the amount obtained by multiplying $1,000,000,000 by the same ratio as would apply under subsection (a)(2)(B) for purposes of determining such State's share of any excess amount (as described in subsection (a)(1)) that would have been subject to transfer to State accounts, as of October 1, 2019, under the provisions of subsection (a).
(C) Of the emergency administration grant determined under subparagraph (B) with respect to a State—
(i) not later than 60 days after March 18, 2020, 50 percent shall be transferred to the account of such State upon a certification by the Secretary of Labor to the Secretary of the Treasury that the State meets the requirements of paragraph (2); and
(ii) only with respect to a State in which the number of unemployment compensation claims has increased by at least 10 percent over the same quarter in the previous calendar year, the remainder shall be transferred to the account of such State upon a certification by the Secretary of Labor to the Secretary of the Treasury that the State meets the requirements of paragraph (3).
(2) The requirements of this paragraph with respect to a State are the following:
(A) The State requires employers to provide notification of the availability of unemployment compensation to employees at the time of separation from employment. Such notification may be based on model notification language issued by the Secretary of Labor.
(B) The State ensures that applications for unemployment compensation, and assistance with the application process, are accessible, to the extent practicable in at least two of the following: in person, by phone, or online.
(C) The State notifies applicants when an application is received and is being processed, and in any case in which an application is unable to be processed, provides information about steps the applicant can take to ensure the successful processing of the application.
(3) The requirements of this paragraph with respect to a State are the following:
(A) The State has expressed its commitment to maintain and strengthen access to the unemployment compensation system, including through initial and continued claims.
(B) The State has demonstrated steps it has taken or will take to ease eligibility requirements and access to unemployment compensation for claimants, including waiving work search requirements and the waiting week, and non-charging employers directly impacted by COVID–19 due to an illness in the workplace or direction from a public health official to isolate or quarantine workers.
(4) Any amount transferred to the account of a State under this subsection may be used by such State only for the administration of its unemployment compensation law, including by taking such steps as may be necessary to ensure adequate resources in periods of high demand.
(5) Not later than 1 year after March 18, 2020, each State receiving emergency administration grant funding under paragraph (1)(C)(i) shall submit to the Secretary of Labor, the Committee on Ways and Means of the House of Representatives, and the Committee on Finance of the Senate, a report that includes—
(A) an analysis of the recipiency rate for unemployment compensation in the State as such rate has changed over time; 2
(B) a description of steps the State intends to take to increase such recipiency rate.
(6)(A) Notwithstanding any other provision of law, the Secretary of the Treasury shall transfer from the general fund of the Treasury (from funds not otherwise appropriated) to the employment security administration account (as established by
(B) There are appropriated from the general fund of the Treasury, without fiscal year limitation, the sums referred to in the preceding sentence and such sums shall not be required to be repaid.
(i) Transfers for Federal reimbursement of State unemployment funds
(1)(A) In addition to any other amounts, the Secretary of Labor shall provide for the transfer of funds with respect to the applicable period to the accounts of the States in the Unemployment Trust Fund, by transfer from amounts reserved for that purpose in the Federal unemployment account, in accordance with the succeeding provisions of this subsection.
(B) The amount of funds transferred to the account of a State under subparagraph (A) during the applicable period shall, as determined by the Secretary of Labor and except as otherwise provided in this subparagraph, be equal to one-half of the amounts of compensation (as defined in section 3306(h) of the Internal Revenue Code of 1986) attributable under the State law to service to which section 3309(a) of such Code applies and to service provided by employees of an entity created by
(C) Notwithstanding any other provision of law, funds transferred to the account of a State under subparagraph (A) shall be used exclusively to reduce the amounts required to be paid in lieu of contributions into the State unemployment fund pursuant to such section by governmental entities and other organizations described in section 3309(a) of such Code or an entity created by
(D) For purposes of this paragraph, the term "applicable period" means the period beginning on March 13, 2020, and ending on September 6, 2021.
(2)(A) Notwithstanding any other provision of law, the Secretary of the Treasury shall transfer from the general fund of the Treasury (from funds not otherwise appropriated) to the Federal unemployment account such sums as the Secretary of Labor estimates to be necessary for purposes of making the transfers described in paragraph (1).
(B) There are appropriated from the general fund of the Treasury, without fiscal year limitation, the sums referred to in subparagraph (A) and such sums shall not be required to be repaid.
(Aug. 14, 1935, ch. 531, title IX, §903, as added Aug. 5, 1954, ch. 657, §2,
Editorial Notes
References in Text
The Internal Revenue Code of 1986, referred to in subsecs. (a)(2)(B)(i) and (i)(1)(B), (C), is classified generally to Title 26, Internal Revenue Code.
The Temporary Extended Unemployment Compensation Act of 2002, referred to in subsec. (d)(2)(A)(i)(I), (3)(B)(i)(II), is title II of
Section 5402 of
The Workforce Investment Act of 1998, referred to in subsec. (f)(3)(C)(i), is
Section 205 of the Federal-State Extended Unemployment Compensation Act of 1970, referred to in subsec. (f)(7), is section 205 of
Prior Provisions
A prior section 1103, act Aug. 14, 1935, ch. 531, title IX, §903,
Amendments
2021—Subsec. (i)(1)(B).
Subsec. (i)(1)(D).
2020—Subsec. (h).
Subsec. (h)(2)(B).
Subsec. (i).
Subsec. (i)(1)(A).
Subsec. (i)(1)(B).
Subsec. (i)(1)(C).
Subsec. (i)(1)(D).
2009—Subsec. (f).
Subsec. (f)(3)(B)(i).
Subsec. (g).
2005—Subsec. (e).
2002—Subsec. (a)(3).
Subsec. (c)(2).
Subsec. (d).
1997—Subsec. (a)(3).
Subsec. (c)(2).
1990—Subsec. (a)(2).
"(A) shall be determined by the Secretary of Labor and certified by him to the Secretary of the Treasury before that date on the basis of reports furnished by the States to the Secretary of Labor before September 1, and
"(B) shall bear the same ratio to the total amount to be so transferred as the amount of wages subject to contributions under such State's unemployment compensation law during the preceding calendar year which have been reported to the State before August 1 bears to the total of wages subject to contributions under all State unemployment compensation laws during such calendar year which have been reported to the States before August 1."
Subsec. (c)(2).
1987—Subsec. (a)(1).
1982—Subsec. (c)(2).
Subsec. (c)(3).
1976—Subsec. (a)(2).
Subsec. (a)(2)(A).
Subsec. (a)(2)(B).
Subsec. (b)(1).
Subsec. (c)(2).
1974—Subsec. (b)(3).
1972—Subsec. (b)(3).
1971—Subsec. (b)(3).
Subsec. (c)(2).
1970—Subsec. (a)(1).
1968—Subsec. (c).
1963—Subsec. (c)(2).
1960—Subsec. (a).
Subsec. (b).
Subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 2020 Amendment
"(1)
"(2)
"(A) issue reimbursements in accordance with section 903(i)(1)(C) of the Social Security Act [
"(B) reduce the amounts required to be paid in accordance with such section 903(i)(1)(C), as amended by subsection (a)."
Effective Date of 2009 Amendment
Effective Date of 1990 Amendment
Effective Date of 1987 Amendment
Regulations
Emergency Flexibility for Response to COVID–19
Temporary modifications to State unemployment compensation law and policies with respect to work search, waiting week, good cause, or employer experience rating to be disregarded for the purposes of applying
1 See References in Text note below.
2 So in original. Probably should be followed by "and".
§1104. Unemployment Trust Fund
(a) Establishment
There is hereby established in the Treasury of the United States a trust fund to be known as the "Unemployment Trust Fund", hereinafter in this subchapter called the "Fund". The Secretary of the Treasury is authorized and directed to receive and hold in the Fund all moneys deposited therein by a State agency from a State unemployment fund, or by the Railroad Retirement Board to the credit of the railroad unemployment insurance account or the railroad unemployment insurance administration fund, or otherwise deposited in or credited to the Fund or any account therein. Such deposit may be made directly with the Secretary of the Treasury, with any depositary designated by him for such purpose, or with any Federal Reserve Bank.
(b) Investments
It shall be the duty of the Secretary of the Treasury to invest such portion of the Fund as is not, in his judgment, required to meet current withdrawals. Such investment may be made only in interest-bearing obligations of the United States or in obligations guaranteed as to both principal and interest by the United States. For such purpose such obligations may be acquired (1) on original issue at the issue price, or (2) by purchase of outstanding obligations at the market price. The purposes for which obligations of the United States may be issued under
(c) Sale or redemption of obligations
Any obligations acquired by the Fund (except special obligations issued exclusively to the Fund) may be sold at the market price, and such special obligations may be redeemed at par plus accrued interest.
(d) Treatment of interest and proceeds
The interest on, and the proceeds from the sale or redemption of, any obligations held in the Fund shall be credited to and form a part of the Fund.
(e) Separate book accounts
The Fund shall be invested as a single fund, but the Secretary of the Treasury shall maintain a separate book account for each State agency, the employment security administration account, the Federal unemployment account, the railroad unemployment insurance account, and the railroad unemployment insurance administration fund and shall credit quarterly (on March 31, June 30, September 30, and December 31, of each year) to each account, on the basis of the average daily balance of such account, a proportionate part of the earnings of the Fund for the quarter ending on such date. For the purpose of this subsection, the average daily balance shall be computed—
(1) in the case of any State account, by reducing (but not below zero) the amount in the account by the balance of advances made to the State under
(2) in the case of the Federal unemployment account—
(A) by adding to the amount in the account the aggregate of the reductions under paragraph (1), and
(B) by subtracting from the sum so obtained the balance of advances made under
(f) Payment to State agencies and Railroad Retirement Board
The Secretary of the Treasury is authorized and directed to pay out of the Fund to any State agency such amount as it may duly requisition, not exceeding the amount standing to the account of such State agency at the time of such payment. The Secretary of the Treasury is authorized and directed to make such payments out of the railroad unemployment insurance account for the payment of benefits, and out of the railroad unemployment insurance administration fund for the payment of administrative expenses, as the Railroad Retirement Board may duly certify, not exceeding the amount standing to the credit of such account or such fund, as the case may be, at the time of such payment.
(g) Federal unemployment account; establishment
There is hereby established in the Unemployment Trust Fund a Federal unemployment account.
(Aug. 14, 1935, ch. 531, title IX, §904,
Editorial Notes
Amendments
1992—Subsec. (g).
1984—Subsec. (b).
1960—Subsec. (a).
Subsec. (b).
Subsec. (e).
Subsec. (g).
1959—Subsec. (b).
1958—Subsec. (a).
Subsec. (e).
Subsec. (f).
1954—Subsec. (a). Act Aug. 5, 1954, §5(b), substituted "or otherwise deposited in or credited to the Fund or any account therein" for "or deposited pursuant to appropriations to the Federal unemployment account".
Subsec. (b). Act Aug. 5, 1954, §5(c), inserted provision that advances to the Federal unemployment account pursuant to
Subsec. (e). Act Aug. 5, 1954, §5(d), inserted "For the purposes of this subsection, the average daily balance shall be computed—
"(1) in the case of any State account, by reducing (but not below zero) the amount in the account by the aggregate of the outstanding advances under section 1201 from the Federal unemployment account, and
"(2) in the case of the Federal unemployment account, (A) by adding to the amount in the account the aggregate of the reductions under paragraph (1), and (B) by subtracting from the sum so obtained the aggregate of the outstanding advances from the Treasury to the account pursuant to section 1202(c)."
Subsec. (g). Act Aug. 5, 1954, §5(e), repealed subsec. (g) which authorized Secretary of Treasury to make transfers from Federal unemployment account to account of any State in Unemployment Trust Fund.
Subsec. (h). Act Aug. 5, 1954, §5(f), substituted a new cl. (2) in second sentence and repealed the third sentence: "Any amounts in the Federal unemployment account on April 1952, and any amounts repaid to such account after such date, shall be covered into the general fund of the Treasury."
1950—Subsec. (h). Act Aug. 28, 1950, substituted "prior to July 1, 1951" for "prior to July 1, 1949", "on July 1, 1951, and ending on December 31, 1951" for "on July 1, 1949, and ending on December 31, 1949" in cl. (2) of second sentence, and "April 1, 1952" for "April 1, 1950" in third sentence.
1947—Subsec. (h). Act Aug. 6, 1947, amended subsec. (h) generally, and, among other changes, changed the periods for which excess of tax collections over administrative expenditures could be appropriated to the unemployment account, limited authorized appropriations for the unemployment account to the excess collections for the period ending Dec. 31, 1949, provided for amounts in such account on Apr. 1, 1950, and any repayments to the account after such date be covered into the general fund of the Treasury, and provided for an additional deduction of $18,451,846 from the total amount of taxes collected prior to July 1, 1943.
1944—Subsec. (a). Act Oct. 3, 1944, §401(a), inserted ", or deposited pursuant to appropriations to the Federal unemployment account" after "unemployment insurance account" in second sentence.
Subsec. (e). Act Oct. 3, 1944, §401(b), inserted ", the Federal unemployment account" after "a separate book account for each State agency".
Subsecs. (g), (h). Act Oct. 3, 1944, §401(c), added subsecs. (g) and (h).
1938—Subsec. (a). Act June 25, 1938, §10(e), inserted "or by the Railroad Retirement Board to the credit of the railroad unemployment insurance account".
Subsec. (e). Act June 25, 1938, §10(f), inserted "and the railroad unemployment insurance account".
Subsec. (f). Act June 25, 1938, §10(g), inserted second sentence.
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1958 Amendment
Amendment by
Effective Date of 1950 Amendment
Act Aug. 28, 1950, ch. 809, title IV, §404(c),
Termination Date
Act Aug. 6, 1947, ch. 510, §4,
Payments to States
Act Aug. 24, 1937, ch. 755,
§1105. Extended unemployment compensation account
(a) Establishment
There is hereby established in the Unemployment Trust Fund an extended unemployment compensation account. For the purposes provided for in
(b) Transfers to account
(1) Except as provided in paragraph (3), the Secretary of the Treasury shall transfer (as of the close of each month) from the employment security administration account to the extended unemployment compensation account established by subsection (a), an amount (determined by such Secretary) equal to 20 percent of the amount by which—
(A) the transfers to the employment security administration account pursuant to
(B) the payments during such month from the employment security administration account pursuant to section 1101(b)(3) and (d) of this title.
If for any such month the payments referred to in subparagraph (B) exceed the transfers referred to in subparagraph (A), proper adjustments shall be made in the amounts subsequently transferred.
(2) Whenever the Secretary of the Treasury determines pursuant to
(A) $750,000,000, or
(B) the amount (determined by the Secretary of Labor and certified by him to the Secretary of the Treasury) equal to 0.5 percent of the total wages subject (determined without any limitation on amount) to contributions under all State unemployment compensation laws for the calendar year ending during the fiscal year for which the excess is determined.
(3) The Secretary of the Treasury shall make no transfer pursuant to paragraph (1) as of the close of any month if he determines that the amount in the extended unemployment compensation account is equal to (or in excess of) the limitation provided in paragraph (2).
(c) Transfers to State accounts
Amounts in the extended unemployment compensation account shall be available for transfer to the accounts of the States in the Unemployment Trust Fund as provided in section 204(e) of the Federal-State Extended Unemployment Compensation Act of 1970.
(d) Advances to account; repayment
There are hereby authorized to be appropriated, without fiscal year limitation, to the extended unemployment compensation account, as repayable advances, such sums as may be necessary to carry out the purposes of the Federal-State Extended Unemployment Compensation Act of 1970. Amounts appropriated as repayable advances shall be repaid by transfers from the extended unemployment compensation account to the general fund of the Treasury, at such times as the amount in the extended unemployment compensation account is determined by the Secretary of the Treasury, in consultation with the Secretary of Labor, to be adequate for such purpose. Repayments under the preceding sentence shall be made whenever the Secretary of the Treasury (after consultation with the Secretary of Labor) determines that the amount then in the account exceeds the amount necessary to meet the anticipated payments from the account during the next 3 months. Any amount transferred as a repayment under this subsection shall be credited against, and shall operate to reduce, any balance of advances repayable under this subsection. Amounts appropriated as repayable advances for purposes of this subsection shall bear interest at a rate equal to the average rate of interest, computed as of the end of the calendar month next preceding the date of such advance, borne by all interest bearing obligations of the United States then forming part of the public debt; except that in cases in which such average rate is not a multiple of one-eighth of 1 percent, the rate of interest shall be the multiple of one-eighth of 1 percent next lower than such average rate.
(Aug. 14, 1935, ch. 531, title IX, §905, as added
Editorial Notes
References in Text
The Federal-State Extended Unemployment Compensation Act of 1970, referred to in subsecs. (c) and (d), is
Prior Provisions
A prior section 1105, act Aug. 14, 1935, ch. 531, title IX, §905, as added
Another prior section 1105, act Aug. 14, 1935, ch. 531, title IX, §905,
Amendments
1993—Subsec. (b)(1).
"(A) 100 percent of the transfers to the employment security administration account pursuant to
"(B) 20 percent of the excess of the transfers to such account pursuant to
If for any such month the payments referred to in subparagraph (B) exceed the transfers referred to in subparagraph (B), proper adjustments shall be made in the amounts subsequently transferred."
1992—Subsec. (b)(1).
"(A) transfers to the employment security administration account pursuant to
"(B) payments during such month from the employment security administration account pursuant to section 1101(b)(3) and (d) of this title.
If for any such month the payments referred to in subparagraph (B) exceed the transfers referred to in subparagraph (A), proper adjustments shall be made in the amounts subsequently transferred."
Subsec. (b)(2)(B).
1987—Subsec. (b)(1).
Subsec. (b)(2)(B).
Subsec. (d).
1982—Subsec. (b)(1).
Subsec. (d).
1976—Subsec. (b)(1).
1972—Subsec. (b)(1).
Statutory Notes and Related Subsidiaries
Effective Date of 1992 Amendment
Amendment by section 531(a) of
Effective Date of 1987 Amendment
Amendment by section 9155(a) of
Effective Date of 1982 Amendment
Amendment by section 271(b)(2)(B) of
Effective Date of 1976 Amendment
Amendment by
§1106. Unemployment compensation research program
(a) The Secretary of Labor shall—
(1) establish a continuing and comprehensive program of research to evaluate the unemployment compensation system. Such research shall include, but not be limited to, a program of factual studies covering the role of unemployment compensation under varying patterns of unemployment including those in seasonal industries, the relationship between the unemployment compensation and other social insurance programs, the effect of State eligibility and disqualification provisions, the personal characteristics, family situations, employment background and experience of claimants, with the results of such studies to be made public; and
(2) establish a program of research to develop information (which shall be made public) as to the effect and impact of extending coverage to excluded groups with first attention to agricultural labor.
(b) To assist in the establishment and provide for the continuation of the comprehensive research program relating to the unemployment compensation system, there are hereby authorized to be appropriated for the fiscal year ending June 30, 1971, and for each fiscal year thereafter, such sums, not to exceed $8,000,000, as may be necessary to carry out the purposes of this section. From the sums authorized to be appropriated by this subsection the Secretary may provide for the conduct of such research through grants or contracts.
(Aug. 14, 1935, ch. 531, title IX, §906, as added
Editorial Notes
Prior Provisions
A prior section 1106, act Aug. 14, 1935, ch. 531, title IX, §906,
§1107. Personnel training
(a) Creation of program
In order to assist in increasing the effectiveness and efficiency of administration of the unemployment compensation program by increasing the number of adequately trained personnel, the Secretary of Labor shall—
(1) provide directly, through State agencies, or through contracts with institutions of higher education or other qualified agencies, organizations, or institutions, programs and courses designed to train individuals to prepare them, or improve their qualifications, for service in the administration of the unemployment compensation program, including claims determinations and adjudication, with such stipends and allowances as may be permitted under regulations of the Secretary;
(2) develop training materials for and provide technical assistance to the State agencies in the operation of their training programs;
(3) under such regulations as he may prescribe, award fellowships and traineeships to persons in the Federal-State employment security agencies, in order to prepare them or improve their qualifications for service in the administration of the unemployment compensation program.
(b) Repayment of costs
The Secretary may, to the extent that he finds such action to be necessary, prescribe requirements to assure that any person receiving a fellowship, traineeship, stipend or allowance shall repay the costs thereof to the extent that such person fails to serve in the Federal-State employment security program for the period prescribed by the Secretary. The Secretary may relieve any individual of his obligation to so repay, in whole or in part, whenever and to the extent that such repayment would, in his judgment, be inequitable or would be contrary to the purposes of any of the programs established by this section.
(c) Detail of Federal and State employees
The Secretary, with the concurrence of the State, may detail Federal employees to State unemployment compensation administration and the Secretary may concur in the detailing of State employees to the United States Department of Labor for temporary periods for training or for purposes of unemployment compensation administration, and the provisions of section 869b 1 of title 20 or any more general program of interchange enacted by a law amending, supplementing, or replacing section 869b 1 of title 20 shall apply to any such assignment.
(d) Authorization of appropriations
There are hereby authorized to be appropriated for the fiscal year ending June 30, 1971, and for each fiscal year thereafter such sums, not to exceed $5,000,000, as may be necessary to carry out the purposes of this section.
(Aug. 14, 1935, ch. 531, title IX, §907, as added
Editorial Notes
References in Text
Prior Provisions
A prior section 1107, acts Aug. 14, 1935, ch. 531, title IX, §907,
1 See References in Text note below.
§1108. Advisory Council on Unemployment Compensation
(a) Establishment
Not later than February 1, 1992, and every 4th year thereafter, the Secretary of Labor shall establish an advisory council to be known as the Advisory Council on Unemployment Compensation (referred to in this section as the "Council").
(b) Function
It shall be the function of each Council to evaluate the unemployment compensation program, including the purpose, goals, countercyclical effectiveness, coverage, benefit adequacy, trust fund solvency, funding of State administrative costs, administrative efficiency, and any other aspects of the program and to make recommendations for improvement.
(c) Members
(1) In general
Each Council shall consist of 11 members as follows:
(A) 5 members appointed by the President, to include representatives of business, labor, State government, and the public.
(B) 3 members appointed by the President pro tempore of the Senate, in consultation with the Chairman and ranking member of the Committee on Finance of the Senate.
(C) 3 members appointed by the Speaker of the House of Representatives, in consultation with the Chairman and ranking member of the Committee on Ways and Means of the House of Representatives.
(2) Qualifications
In appointing members under subparagraphs (B) and (C) of paragraph (1), the President pro tempore of the Senate and the Speaker of the House of Representatives shall each appoint—
(A) 1 representative of the interests of business,
(B) 1 representative of the interests of labor, and
(C) 1 representative of the interests of State governments.
(3) Vacancies
A vacancy in any Council shall be filled in the manner in which the original appointment was made.
(4) Chairman
The President shall appoint the Chairman of the Council from among its members.
(d) Staff and other assistance
(1) In general
Each Council may engage any technical assistance (including actuarial services) required by the Council to carry out its functions under this section.
(2) Assistance from Secretary of Labor
The Secretary of Labor shall provide each Council with any staff, office facilities, and other assistance, and any data prepared by the Department of Labor, required by the Council to carry out its functions under this section.
(e) Compensation
Each member of any Council—
(1) shall be entitled to receive compensation at the rate of pay for level V of the Executive Schedule under
(2) while engaged in the performance of such duties away from such member's home or regular place of business, shall be allowed travel expenses (including per diem in lieu of subsistence) as authorized by
(f) Report
(1) In general
Not later than February 1 of the third year following the year in which any Council is required to be established under subsection (a), the Council shall submit to the President and the Congress a report setting forth the findings and recommendations of the Council as a result of its evaluation of the unemployment compensation program under this section.
(2) Report of first Council
The Council shall include in its report required to be submitted by February 1, 1995, the Council's findings and recommendations with respect to determining eligibility for extended unemployment benefits on the basis of unemployment statistics for regions, States, or subdivisions of States.
(Aug. 14, 1935, ch. 531, title IX, §908, as added
Editorial Notes
Codification
Section 9 of
Prior Provisions
A prior section 1108, act Aug. 14, 1935, ch. 531, title IX, §908,
Amendments
1993—Subsec. (f).
1991—
1984—Subsec. (d).
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Amendment by
Termination of Advisory Councils
Advisory councils established after Jan. 5, 1973, to terminate not later than the expiration of the 2-year period beginning on the date of their establishment, unless, in the case of a council established by the President or an officer of the Federal Government, such council is renewed by appropriate action prior to the expiration of such 2-year period, or in the case of a council established by the Congress, its duration is otherwise provided by law. See
Report on Agricultural Labor Performed by Aliens
§1109. Federal Employees Compensation Account
There is hereby established in the Unemployment Trust Fund a Federal Employees Compensation Account which shall be used for the purposes specified in
(Aug. 14, 1935, ch. 531, title IX, §909, as added
Editorial Notes
Prior Provisions
A prior section 1109, act Aug. 14, 1935, ch. 531, title IX, §909,
§1110. Borrowing between Federal accounts
(a) In general
Whenever the Secretary of the Treasury (after consultation with the Secretary of Labor) determines that—
(1) the amount in the employment security administration account, Federal unemployment account, or extended unemployment compensation account, is insufficient to meet the anticipated payments from the account,
(2) such insufficiency may cause such account to borrow from the general fund of the Treasury, and
(3) the amount in any other such account exceeds the amount necessary to meet the anticipated payments from such other account,
the Secretary shall transfer to the account referred to in paragraph (1) from the account referred to 1 paragraph (3) an amount equal to the insufficiency determined under paragraph (1) (or, if less, the excess determined under paragraph (3)).
(b) Treatment of advance
Any amount transferred under subsection (a)—
(1) shall be treated as a noninterest-bearing repayable advance, and
(2) shall not be considered in computing the amount in any account for purposes of the application of
(c) Repayment
Whenever the Secretary of the Treasury (after consultation with the Secretary of Labor) determines that the amount in the account to which an advance is made under subsection (a) exceeds the amount necessary to meet the anticipated payments from the account, the Secretary shall transfer from the account to the account from which the advance was made an amount equal to the lesser of the amount so advanced or such excess.
(Aug. 14, 1935, ch. 531, title IX, §910, as added
Editorial Notes
Prior Provisions
A prior section 1110, act Aug. 14, 1935, ch. 531, title IX, §910,
1 So in original. Probably should be "to in".
§1111. Data exchange standardization for improved interoperability
(a) Data exchange standards
(1) The Secretary of Labor, in consultation with an interagency work group which shall be established by the Office of Management and Budget, and considering State and employer perspectives, shall, by rule, designate a data exchange standard for any category of information required under subchapter III, subchapter XII, or this subchapter.
(2) Data exchange standards designated under paragraph (1) shall, to the extent practicable, be nonproprietary and interoperable.
(3) In designating data exchange standards under this subsection, the Secretary of Labor shall, to the extent practicable, incorporate—
(A) interoperable standards developed and maintained by an international voluntary consensus standards body, as defined by the Office of Management and Budget, such as the International Organization for Standardization;
(B) interoperable standards developed and maintained by intergovernmental partnerships, such as the National Information Exchange Model; and
(C) interoperable standards developed and maintained by Federal entities with authority over contracting and financial assistance, such as the Federal Acquisition Regulations Council.
(b) Data exchange standards for reporting
(1) The Secretary of Labor, in consultation with an interagency work group established by the Office of Management and Budget, and considering State and employer perspectives, shall, by rule, designate data exchange standards to govern the reporting required under subchapter III, subchapter XII, or this subchapter.
(2) The data exchange standards required by paragraph (1) shall, to the extent practicable—
(A) incorporate a widely accepted, nonproprietary, searchable, computer-readable format;
(B) be consistent with and implement applicable accounting principles; and
(C) be capable of being continually upgraded as necessary.
(3) In designating reporting standards under this subsection, the Secretary of Labor shall, to the extent practicable, incorporate existing nonproprietary standards, such as the eXtensible Markup Language.
(Aug. 14, 1935, ch. 531, title IX, §911, as added
Statutory Notes and Related Subsidiaries
Effective Date; Regulations
"(1)
"(2)