HR4439-119

101. Full Federal funding of extended unemployment compensation Section 204 of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is amended— in subsection (a)— by striking (1) There shall be paid and all that follows through the period at the end of paragraph (2) and inserting the following: “(1) There shall be paid to each State an amount equal to 100 percent of the extended compensation (including allowances for dependents) paid to individuals under State law. No payment shall be made to any State under this subsection with respect to benefits paid if the State— assesses payments due in lieu of contributions from the employer for such benefits; or charges the employer for purposes of employer experience rating for such benefits. in paragraph (3), by striking section 3306(c)(7) of the Internal Revenue and all that follows through reduced by an amount and inserting paragraph (7) or (8) of section 3306(c) of the Internal Revenue Code of 1986 applies shall be reduced by an amount equal to 50 percent of the amount; by striking subsections (b) and (c); and by redesignating subsections (d) and (e) as subsections (b) and (c), respectively. Section 202(a)(6) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is amended by striking or shareable regular compensation. (2)No payment shall be made to any State under this subsection with respect to benefits paid if the State—(A)assesses payments due in lieu of contributions from the employer for such benefits; or (B)charges the employer for purposes of employer experience rating for such benefits. ; and

102. Improving the extended benefit triggers Section 203 of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is amended by striking subsection (f) and inserting the following new subsections: For purposes of this section: There is a State on indicator for a week if the average rate of total unemployment in such State (seasonally adjusted) for the period consisting of the most recent 3 months for which data for all States are published before the close of such week equals or exceeds 5.5 percent. There is a State off indicator for a week if the requirement of subparagraph (A) is not satisfied. Notwithstanding the provision of any State law, any week for which there would otherwise be a State on indicator shall continue to be such a week and shall not be determined to be a week for which there is a State off indicator. For purposes of this subsection, determinations of the rate of total unemployment in any State for any period (and of any seasonal adjustment) shall be made by the Secretary. For purposes of this section: There is a State on indicator for a week if the average rate of total unemployment for all States (seasonally adjusted) for the period consisting of the most recent 3 months for which data for all States are published before the close of such week equals or exceeds 5.5 percent. There is a State off indicator for a week if the requirement of subparagraph (A) is not satisfied. Notwithstanding the provision of any State law, any week for which there would otherwise be a State on indicator shall continue to be such a week and shall not be determined to be a week for which there is a State off indicator. For purposes of this subsection, determinations of the rate of total unemployment for all States for any period (and of any seasonal adjustment) shall be made by the Secretary. Section 203 of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note), as amended by subsection (a), is amended by adding at the end the following new subsection: For purposes of this section: There is a State on indicator for a week if the average rate of total unemployment for all States (seasonally adjusted) for the period consisting of the most recent 3 months for which data for all States are published before the close of such week is at least 0.5 percentage points higher than the lowest average rate of total unemployment for all States (seasonally adjusted) for any continuous 3-month period in the preceding 12 months. There is a State off indicator for a week if the average rate of total unemployment for all States (seasonally adjusted) for the period consisting of the most recent 3 months for which data for all States is published before the close of such week— has decreased for not less than 2 consecutive months; is less than 5.5 percent; and is less than 1.5 percentage points above the average rate of total unemployment for all States (seasonally adjusted) for the period consisting of the most recent 3 months for which data for all States is published before the close of the first week for which there is an on indicator under subparagraph (A). Notwithstanding the provision of any State law, any week for which there would otherwise be a State on indicator shall continue to be such a week and shall not be determined to be a week for which there is a State off indicator. For purposes of this subsection, determinations of the rate of total unemployment for all States for any period (and of any seasonal adjustment) shall be made by the Secretary. Notwithstanding any other provision of law, the Secretary, acting through the Commissioner of the Bureau of Labor Statistics, shall include in each monthly employment situation report published by the Commissioner a specific determination of whether or not there is an on indicator under paragraph (1)(A) in the United States. Section 203(b) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is amended by adding at the end the following new paragraph: In the case of a State for which there is an on indicator for a week under subsection (h) and an on indicator for such week under subsection (f) or (g), section 202(b)(1) shall be applied by substituting— 100 per centum for 50 per centum in subparagraph (A); and twenty-six for thirteen in subparagraph (B). The increase in amounts in an account by reason of subparagraph (A) shall be in addition to any increases in amounts in an account by reason of paragraph (3) of section 202(b). (f)State TUR trigger(1)In generalFor purposes of this section:(A)On indicatorThere is a State on indicator for a week if the average rate of total unemployment in such State (seasonally adjusted) for the period consisting of the most recent 3 months for which data for all States are published before the close of such week equals or exceeds 5.5 percent.(B)Off indicatorThere is a State off indicator for a week if the requirement of subparagraph (A) is not satisfied.(2)ApplicationNotwithstanding the provision of any State law, any week for which there would otherwise be a State on indicator shall continue to be such a week and shall not be determined to be a week for which there is a State off indicator.(3)Determinations of the rate of total unemploymentFor purposes of this subsection, determinations of the rate of total unemployment in any State for any period (and of any seasonal adjustment) shall be made by the Secretary.(g)National TUR trigger(1)In generalFor purposes of this section:(A)On indicatorThere is a State on indicator for a week if the average rate of total unemployment for all States (seasonally adjusted) for the period consisting of the most recent 3 months for which data for all States are published before the close of such week equals or exceeds 5.5 percent.(B)Off indicatorThere is a State off indicator for a week if the requirement of subparagraph (A) is not satisfied.(2)ApplicationNotwithstanding the provision of any State law, any week for which there would otherwise be a State on indicator shall continue to be such a week and shall not be determined to be a week for which there is a State off indicator.(3)Determinations of the rate of total unemploymentFor purposes of this subsection, determinations of the rate of total unemployment for all States for any period (and of any seasonal adjustment) shall be made by the Secretary.. (h)Elevated National unemployment trigger(1)In generalFor purposes of this section:(A)On indicatorThere is a State on indicator for a week if the average rate of total unemployment for all States (seasonally adjusted) for the period consisting of the most recent 3 months for which data for all States are published before the close of such week is at least 0.5 percentage points higher than the lowest average rate of total unemployment for all States (seasonally adjusted) for any continuous 3-month period in the preceding 12 months.(B)Off indicatorThere is a State off indicator for a week if the average rate of total unemployment for all States (seasonally adjusted) for the period consisting of the most recent 3 months for which data for all States is published before the close of such week—(i)has decreased for not less than 2 consecutive months;(ii)is less than 5.5 percent; and(iii)is less than 1.5 percentage points above the average rate of total unemployment for all States (seasonally adjusted) for the period consisting of the most recent 3 months for which data for all States is published before the close of the first week for which there is an on indicator under subparagraph (A).(2)ApplicationNotwithstanding the provision of any State law, any week for which there would otherwise be a State on indicator shall continue to be such a week and shall not be determined to be a week for which there is a State off indicator.(3)Determinations of the rate of total unemploymentFor purposes of this subsection, determinations of the rate of total unemployment for all States for any period (and of any seasonal adjustment) shall be made by the Secretary.(4)Inclusion of determination in monthly employment situation reportsNotwithstanding any other provision of law, the Secretary, acting through the Commissioner of the Bureau of Labor Statistics, shall include in each monthly employment situation report published by the Commissioner a specific determination of whether or not there is an on indicator under paragraph (1)(A) in the United States.. (3)(A)In the case of a State for which there is an on indicator for a week under subsection (h) and an on indicator for such week under subsection (f) or (g), section 202(b)(1) shall be applied by substituting—(i)100 per centum for 50 per centum in subparagraph (A); and(ii)twenty-six for thirteen in subparagraph (B).(B)The increase in amounts in an account by reason of subparagraph (A) shall be in addition to any increases in amounts in an account by reason of paragraph (3) of section 202(b)..

103. Increase in the number of weeks of extended benefits during high unemployment periods Section 202(b) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is amended— in paragraph (1)— in the matter preceding subparagraph (A), by striking The State law and inserting Subject to paragraph (3) and section 203(b)(3), the State law; in subparagraph (A), by inserting or at the end; in subparagraph (B), by striking , or at the end and inserting a period; and by striking subparagraph (C); and by striking paragraph (3) and inserting the following new paragraph: Effective with respect to weeks beginning in a high unemployment period, paragraph (1) shall be applied as follows: In the case of weeks in a tier 2 high unemployment period described in subparagraph (B)(i), by substituting— 100 per centum for 50 per centum in subparagraph (A); and twenty-six for thirteen in subparagraph (B). In the case of weeks in a tier 3 high unemployment period described in subparagraph (B)(ii), by substituting— 150 per centum for 50 per centum in subparagraph (A); and thirty-nine for thirteen in subparagraph (B). In the case of weeks in a tier 4 high unemployment period described in subparagraph (B)(iii), by substituting— 200 per centum for 50 per centum in subparagraph (A); and fifty-two for thirteen in subparagraph (B). For purposes of subparagraph (A)(i), a second tier high unemployment period described in this clause is any period during which an extended benefit period would be in effect if subsection (f)(1)(A) or (g)(1)(A) of section 203 were applied by substituting 6.5 percent but is less than 7.5 percent for 5.5 percent. For purposes of subparagraph (A)(ii), a third tier high unemployment period described in this clause is any period during which an extended benefit period would be in effect if subsection (f)(1)(A) or (g)(1)(A) of section 203 were applied by substituting 7.5 percent but is less than 8.5 percent for 5.5 percent. For purposes of subparagraph (A)(iii), a fourth tier high unemployment period described in this clause is any period during which an extended benefit period would be in effect if subsection (f)(1)(A) or (g)(1)(A) of section 203 were applied by substituting 8.5 percent for 5.5 percent. If an individual's account is augmented under subparagraph (B) because a State triggers on to a tier described in clause (i), (ii), or (iii) of subparagraph (B), the augmented amount shall remain in such account for the duration of the individual’s benefit year even if the requirements for such tier are no longer met. The triggers under subsections (d) and (h) of section 203 shall not apply for purposes of determining high unemployment periods under this paragraph. (3)Increase in amount in account during high unemployment periods(A)TiersEffective with respect to weeks beginning in a high unemployment period, paragraph (1) shall be applied as follows:(i)Second tierIn the case of weeks in a tier 2 high unemployment period described in subparagraph (B)(i), by substituting—(I)100 per centum for 50 per centum in subparagraph (A); and(II)twenty-six for thirteen in subparagraph (B).(ii)Third tierIn the case of weeks in a tier 3 high unemployment period described in subparagraph (B)(ii), by substituting—(I)150 per centum for 50 per centum in subparagraph (A); and(II)thirty-nine for thirteen in subparagraph (B).(iii)Fourth tierIn the case of weeks in a tier 4 high unemployment period described in subparagraph (B)(iii), by substituting—(I)200 per centum for 50 per centum in subparagraph (A); and(II)fifty-two for thirteen in subparagraph (B).(B)High unemployment periods(i)Second tierFor purposes of subparagraph (A)(i), a second tier high unemployment period described in this clause is any period during which an extended benefit period would be in effect if subsection (f)(1)(A) or (g)(1)(A) of section 203 were applied by substituting 6.5 percent but is less than 7.5 percent for 5.5 percent.(ii)Third TierFor purposes of subparagraph (A)(ii), a third tier high unemployment period described in this clause is any period during which an extended benefit period would be in effect if subsection (f)(1)(A) or (g)(1)(A) of section 203 were applied by substituting 7.5 percent but is less than 8.5 percent for 5.5 percent.(iii)Fourth TierFor purposes of subparagraph (A)(iii), a fourth tier high unemployment period described in this clause is any period during which an extended benefit period would be in effect if subsection (f)(1)(A) or (g)(1)(A) of section 203 were applied by substituting 8.5 percent for 5.5 percent.(C)Individuals remain eligible for augmented amount even if tier threshold no longer metIf an individual's account is augmented under subparagraph (B) because a State triggers on to a tier described in clause (i), (ii), or (iii) of subparagraph (B), the augmented amount shall remain in such account for the duration of the individual’s benefit year even if the requirements for such tier are no longer met.(D)ClarificationThe triggers under subsections (d) and (h) of section 203 shall not apply for purposes of determining high unemployment periods under this paragraph..

104. Improved calculation of amounts in an individual's extended benefit account Section 202(b)(1) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is amended, in the matter preceding subparagraph (A), by striking the least and inserting the greatest. The amendment made by subsection (a) shall apply to extended compensation accounts established on or after the earlier of— the date the State changes its statutes, regulations, or policies in order to comply with such amendment; or January 1, 2027.

105. Transition for amounts remaining in extended benefit accounts when a State is no longer in an extended benefit period Section 203(b) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note), as amended by section 102(b)(2), is amended by adding at the end the following new paragraph: In the case of an individual who has amounts remaining in an account established under section 202(b) as of the date that extended benefits would otherwise not be payable to the individual because there is a State off indicator, extended compensation shall continue to be payable to such individual from such amounts for any week— that begins on or after such date and ends on or before 6 months after such date; and for which the individual meets the eligibility requirements under this title. (4)In the case of an individual who has amounts remaining in an account established under section 202(b) as of the date that extended benefits would otherwise not be payable to the individual because there is a State off indicator, extended compensation shall continue to be payable to such individual from such amounts for any week—(A)that begins on or after such date and ends on or before 6 months after such date; and(B)for which the individual meets the eligibility requirements under this title..

106. Coordination of extended benefits with regular compensation Section 202 of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is amended by adding at the end the following new subsection: If— an individual has been determined to be entitled to extended compensation with respect to a benefit year; such benefit year has expired; such individual has remaining entitlement to extended compensation with respect to such benefit year; and such individual would qualify for a new benefit year in which the weekly benefit amount of regular compensation is at least $25 less than the individual’s weekly benefit amount in the benefit year referred to in subparagraph (A); For individuals described in paragraph (1), the State shall determine whether the individual is to be paid extended compensation or regular compensation for a week of unemployment using one of the following methods: The State shall, if permitted by State law, establish a new benefit year, but defer the payment of regular compensation with respect to that new benefit year until exhaustion of all extended compensation payable with respect to the benefit year referred to in paragraph (1)(A). The State shall, if permitted by State law, defer the establishment of a new benefit year (which uses all the wages and employment which would have been used to establish a benefit year but for the application of this paragraph) until exhaustion of all extended compensation payable with respect to the benefit year referred to in paragraph (1)(A). The State shall pay, if permitted by State law— regular compensation equal to the weekly benefit amount established under the new benefit year; and extended compensation equal to the difference between that weekly benefit amount and the weekly benefit amount for the expired benefit year. The State shall determine rights to extended compensation without regard to any rights to regular compensation if the individual elects to not file a claim for regular compensation under the new benefit year. (d)Coordination of extended compensation with regular compensation(1)If—(A)an individual has been determined to be entitled to extended compensation with respect to a benefit year;(B)such benefit year has expired;(C)such individual has remaining entitlement to extended compensation with respect to such benefit year; and(D)such individual would qualify for a new benefit year in which the weekly benefit amount of regular compensation is at least $25 less than the individual’s weekly benefit amount in the benefit year referred to in subparagraph (A);then the State shall determine eligibility for compensation as provided in paragraph (2).(2)For individuals described in paragraph (1), the State shall determine whether the individual is to be paid extended compensation or regular compensation for a week of unemployment using one of the following methods:(A)The State shall, if permitted by State law, establish a new benefit year, but defer the payment of regular compensation with respect to that new benefit year until exhaustion of all extended compensation payable with respect to the benefit year referred to in paragraph (1)(A).(B)The State shall, if permitted by State law, defer the establishment of a new benefit year (which uses all the wages and employment which would have been used to establish a benefit year but for the application of this paragraph) until exhaustion of all extended compensation payable with respect to the benefit year referred to in paragraph (1)(A).(C)The State shall pay, if permitted by State law—(i)regular compensation equal to the weekly benefit amount established under the new benefit year; and(ii)extended compensation equal to the difference between that weekly benefit amount and the weekly benefit amount for the expired benefit year.(D)The State shall determine rights to extended compensation without regard to any rights to regular compensation if the individual elects to not file a claim for regular compensation under the new benefit year..

109. Exemption of extended benefits from sequestration Section 255(g)(1)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 905(g)(1)(A)) is amended by inserting after Payments to Social Security Trust Funds (28–0404–0–1–651). the following: The amendment made by this section shall apply to any sequestration order issued under the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 900 et seq.) on or after the date of enactment of this Act. Payments to a State under the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note)..

110. Effective date The amendments made by this title (other than sections 104 and 109) shall apply to weeks of unemployment beginning on or after January 1, 2027 (or earlier if established by State law (but in no case earlier than 60 days after the date of enactment of this Act)).

201. Floor on the number of weeks Section 3304(a) of the Internal Revenue Code of 1986 is amended— in paragraph (18), by striking and at the end; by redesignating paragraph (19) as paragraph (20); and by inserting after paragraph (18) the following new paragraph: the minimum duration of benefits is at least 26 weeks and no variable duration formula that provides for maximum weeks of benefits of fewer than 26 weeks is used, or, in the case of a State that uses a maximum benefit entitlement, an individual’s maximum benefit entitlement may not be less than 26 times the individual’s weekly benefit amount; and The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of— the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or January 1, 2027. (19)the minimum duration of benefits is at least 26 weeks and no variable duration formula that provides for maximum weeks of benefits of fewer than 26 weeks is used, or, in the case of a State that uses a maximum benefit entitlement, an individual’s maximum benefit entitlement may not be less than 26 times the individual’s weekly benefit amount; and.

202. Floor on the minimum replacement of wages Section 3304(a) of the Internal Revenue Code of 1986, as previously amended by this title, is amended— in paragraph (19), by striking and at the end; by redesignating paragraph (20) as paragraph (21); and by inserting after paragraph (19) the following new paragraph: an individual’s weekly benefit amount is equal to the lesser of— the maximum weekly benefit amount under the State law; or an amount equal to the quotient of— an amount equal to at least 75 percent of the total earnings in the quarter of the individual’s base period with the highest earnings; divided by 13; and The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of— the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or January 1, 2027. (20)an individual’s weekly benefit amount is equal to the lesser of—(A)the maximum weekly benefit amount under the State law; or(B) an amount equal to the quotient of—(i)an amount equal to at least 75 percent of the total earnings in the quarter of the individual’s base period with the highest earnings; divided by(ii)13; and.

203. Floor on the maximum benefit Section 3304(a) of the Internal Revenue Code of 1986, as previously amended by this title, is amended— in paragraph (20), by striking and at the end; by redesignating paragraph (21) as paragraph (22); and by inserting after paragraph (20) the following new paragraph: the maximum weekly benefit amount may not be less than 2/3 of the State's average weekly wage (as determined by the Secretary of Labor) as of October 1 of each calendar year and applied for claims effective on or after January 1 of the subsequent calendar year; and The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of— the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or January 1, 2027. (21)the maximum weekly benefit amount may not be less than 2/3 of the State's average weekly wage (as determined by the Secretary of Labor) as of October 1 of each calendar year and applied for claims effective on or after January 1 of the subsequent calendar year; and .

204. Part-time work Section 3304(a) of the Internal Revenue Code of 1986, as previously amended by this title, is amended— in paragraph (21), by striking and at the end; by redesignating paragraph (22) as paragraph (25); and by inserting after paragraph (21) the following new paragraphs: an individual is not denied unemployment compensation under any State law provisions relating to ability to work, availability for work, active search for work, or refusal to accept work, solely on the basis of the number of hours of work such individual is seeking, provided that the individual is seeking at least the lesser of— 20 hours of work per week; or a number of hours of work per week equal to at least 1/2 of the typical number of hours worked per week in the individual’s base period; an unemployed individual may claim benefits for a week of partial unemployment where the individual performs less than full-time work while continuing to search for additional part-time or full-time work in accordance with State law if their earnings are less than the individual’s weekly benefit amount; when determining the weekly benefit amount for an individual claiming a benefit for a week of partial unemployment, the State disregards, at a minimum, earnings equal to 1/3 of the individual’s weekly benefit amount in computing the individual’s weekly benefit for partial unemployment; and The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of— the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or January 1, 2027. (22)an individual is not denied unemployment compensation under any State law provisions relating to ability to work, availability for work, active search for work, or refusal to accept work, solely on the basis of the number of hours of work such individual is seeking, provided that the individual is seeking at least the lesser of—(A)20 hours of work per week; or(B)a number of hours of work per week equal to at least 1/2 of the typical number of hours worked per week in the individual’s base period;(23)an unemployed individual may claim benefits for a week of partial unemployment where the individual performs less than full-time work while continuing to search for additional part-time or full-time work in accordance with State law if their earnings are less than the individual’s weekly benefit amount;(24)when determining the weekly benefit amount for an individual claiming a benefit for a week of partial unemployment, the State disregards, at a minimum, earnings equal to 1/3 of the individual’s weekly benefit amount in computing the individual’s weekly benefit for partial unemployment; and.

205. Base period Section 3304(a) of the Internal Revenue Code of 1986, as previously amended by this title, is amended— in paragraph (24), by striking and at the end; by redesignating paragraph (25) as paragraph (27); and by inserting after paragraph (24) the following new paragraphs: the State law— uses a base period that consists of 4 completed calendar quarters preceding the effective date of the claim and includes the most recently completed calendar quarter before the start of the benefit year for purposes of determining eligibility for unemployment compensation; or 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 meet the requirements described in subparagraph (A), eligibility is determined using a base period that consists of 4 completed calendar quarters preceding the effective date of the claim and includes the most recently completed calendar quarter before the start of the benefit year; in the case of an individual who would not otherwise be eligible for unemployment compensation under State law because the individual took unpaid leave or reduced pay for medical, parental, or caregiving purposes during the base period, or because the individual was incapable of work due to illness, injury, or disability during the base period, eligibility shall be determined using a base period that includes the State’s standard or alternative base period and at least 4 additional consecutive quarters immediately before the base period or alternative base period; and The amendments made by subsection (a) shall apply to claims with an effective date beginning on or after the earlier of— the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or January 1, 2027. (25)the State law—(A)uses a base period that consists of 4 completed calendar quarters preceding the effective date of the claim and 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 meet the requirements described in subparagraph (A), eligibility is determined using a base period that consists of 4 completed calendar quarters preceding the effective date of the claim and includes the most recently completed calendar quarter before the start of the benefit year;(26)in the case of an individual who would not otherwise be eligible for unemployment compensation under State law because the individual took unpaid leave or reduced pay for medical, parental, or caregiving purposes during the base period, or because the individual was incapable of work due to illness, injury, or disability during the base period, eligibility shall be determined using a base period that includes the State’s standard or alternative base period and at least 4 additional consecutive quarters immediately before the base period or alternative base period; and .

206. Expansion of good cause separations Section 3304 of the Internal Revenue Code of 1986, as previously amended by this title, is amended— in subsection (a)— in paragraph (26), by striking and at the end; by redesignating paragraph (27) as paragraph (28); and by inserting after paragraph (26) the following new paragraph: an individual shall not be disqualified from unemployment compensation for separating from employment if that separation is for any compelling reason (as defined in subsection (g)); and by adding at the end the following new subsection: For purposes of subsection (a)(27), the Secretary of Labor shall establish a definition for the term compelling reason. In defining the term compelling reason, the Secretary shall include the following reasons: The illness or disability of a qualified family member of the individual. For purposes of clause (i), the term qualified family member means, with respect to an individual— a spouse (including a domestic partner in a civil union or other registered domestic partnership recognized by a State) and a spouse's parent; a child and a child's spouse; a parent and a parent's spouse; a sibling and a sibling's spouse; a grandparent, a grandchild, or a spouse of a grandparent or grandchild; and any other individual who is related by blood or affinity and whose association with the individual is the equivalent of a family relationship (as determined under regulations issued by the Secretary of the Labor). In order to accompany such individual's spouse— to a place which is outside of the individual’s commuting area; and due to a change in location of the spouse's employment. The relocation of the workplace of the individual to a place which is outside of the individual’s commuting area. The need to care for a child when child care has been lost and an alternative arrangement cannot be reasonably secured. The individual’s job presents any unusual risk to the health or safety of the individual. The employee’s reasonable belief that the employer failed to conform to any State or Federal law relating to wages, hours, working conditions, collective bargaining, harassment, discrimination, retaliation, or reasonable accommodations. Other reasons determined appropriate by the State. The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of— the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or January 1, 2027. (27)an individual shall not be disqualified from unemployment compensation for separating from employment if that separation is for any compelling reason (as defined in subsection (g)); and; and (g)Definition of compelling reason(1)In generalFor purposes of subsection (a)(27), the Secretary of Labor shall establish a definition for the term compelling reason.(2)RequirementsIn defining the term compelling reason, the Secretary shall include the following reasons:(A)Illness or disability of a qualified family member(i)In generalThe illness or disability of a qualified family member of the individual.(ii)Qualified family memberFor purposes of clause (i), the term qualified family member means, with respect to an individual—(I)a spouse (including a domestic partner in a civil union or other registered domestic partnership recognized by a State) and a spouse's parent;(II)a child and a child's spouse;(III)a parent and a parent's spouse;(IV)a sibling and a sibling's spouse;(V)a grandparent, a grandchild, or a spouse of a grandparent or grandchild; and(VI)any other individual who is related by blood or affinity and whose association with the individual is the equivalent of a family relationship (as determined under regulations issued by the Secretary of the Labor).(B)Accompany the individual's spouseIn order to accompany such individual's spouse—(i)to a place which is outside of the individual’s commuting area; and(ii)due to a change in location of the spouse's employment.(C)Relocation of workplaceThe relocation of the workplace of the individual to a place which is outside of the individual’s commuting area.(D)Care for a childThe need to care for a child when child care has been lost and an alternative arrangement cannot be reasonably secured.(E)Unusual riskThe individual’s job presents any unusual risk to the health or safety of the individual.(F)Employer’s failure to conform to State and Federal lawsThe employee’s reasonable belief that the employer failed to conform to any State or Federal law relating to wages, hours, working conditions, collective bargaining, harassment, discrimination, retaliation, or reasonable accommodations.(G)Other reasonsOther reasons determined appropriate by the State..

207. Unemployment compensation for victims of a qualifying act of violence or harassment Section 3304 of the Internal Revenue Code of 1986, as previously amended by this title, is amended— in subsection (a)— in paragraph (27), by striking and at the end; by redesignating paragraph (28) as paragraph (29); and by inserting after paragraph (27) the following new paragraph: an individual shall not be denied compensation under such State law solely on the basis of the individual having a voluntary separation from work if such separation is attributable to such individual being a victim of a qualifying act of violence or harassment; and by adding at the end the following new subsection For purposes of subsection (a)(28), a voluntary separation of an individual shall be considered to be attributable to such individual being a victim of a qualifying act of violence or harassment if such individual submits such evidence as the State deems sufficient. For purposes of paragraph (1), a State shall deem sufficient— evidence of such qualifying act of violence or harassment in the form of— a sworn statement and a form of identification; a police or court record; documentation from a professional from whom such individual has sought assistance, including those associated with medical, legal, or religious professions or a victim service provider; or any other documentation determined appropriate by the Secretary of Labor or the State; and an attestation that such voluntary separation is attributable to such qualifying act of violence or harassment. Subject to subparagraph (B), in this section: The term qualifying act of violence or harassment means an act, conduct, or pattern of conduct that is or could constitute any of the following: Domestic violence. Dating violence. Sexual assault. Stalking. Sexual harassment. Other harassment. The term “victim of a qualifying act of violence or harassment includes— an individual who has experienced or is experiencing a qualifying act of violence or harassment; and an individual whose family or household member has experienced or is experiencing a qualifying act of violence or harassment. The terms domestic violence, dating violence, sexual assault, stalking, and victim service provider have the meanings given such terms in section 40002 of the Violence Against Women Act of 1994, except that if the corresponding paragraph for any such term is amended after the date of enactment of this subsection, such amendment shall not apply for the purpose of this subsection until the earlier of— the date the State changes its statutes, regulations, or policies in order to comply with such amendment; or the date that is 2 years after the date of enactment of such amendment. The term sexual harassment means hostile, intimidating, or oppressive behavior based on sex that creates an offensive work environment. The term other harassment has the meaning given the term harassment (other than sexual harassment) under State law, regulation, or policy. A State may adopt a broader definition of any term under clause (i), (ii) (iii), (iv), or (v) of subparagraph (A). The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of— the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or January 1, 2027. (28)an individual shall not be denied compensation under such State law solely on the basis of the individual having a voluntary separation from work if such separation is attributable to such individual being a victim of a qualifying act of violence or harassment; and; and (h)Victims of a qualifying act of violence or harassment(1)DocumentationFor purposes of subsection (a)(28), a voluntary separation of an individual shall be considered to be attributable to such individual being a victim of a qualifying act of violence or harassment if such individual submits such evidence as the State deems sufficient.(2)Sufficient documentationFor purposes of paragraph (1), a State shall deem sufficient—(A)evidence of such qualifying act of violence or harassment in the form of—(i)a sworn statement and a form of identification;(ii)a police or court record; (iii)documentation from a professional from whom such individual has sought assistance, including those associated with medical, legal, or religious professions or a victim service provider; or(iv)any other documentation determined appropriate by the Secretary of Labor or the State; and (B)an attestation that such voluntary separation is attributable to such qualifying act of violence or harassment.(3)Definitions(A)In generalSubject to subparagraph (B), in this section:(i)Qualifying act of violence or harassmentThe term qualifying act of violence or harassment means an act, conduct, or pattern of conduct that is or could constitute any of the following:(I)Domestic violence.(II)Dating violence.(III)Sexual assault.(IV)Stalking.(V)Sexual harassment.(VI)Other harassment.(ii)Victim of a qualifying Act of violence or harassmentThe term “victim of a qualifying act of violence or harassment includes—(I)an individual who has experienced or is experiencing a qualifying act of violence or harassment; and(II)an individual whose family or household member has experienced or is experiencing a qualifying act of violence or harassment.(iii)Violence Against Women Act definitionsThe terms domestic violence, dating violence, sexual assault, stalking, and victim service provider have the meanings given such terms in section 40002 of the Violence Against Women Act of 1994, except that if the corresponding paragraph for any such term is amended after the date of enactment of this subsection, such amendment shall not apply for the purpose of this subsection until the earlier of—(I)the date the State changes its statutes, regulations, or policies in order to comply with such amendment; or(II)the date that is 2 years after the date of enactment of such amendment.(iv)Sexual harassmentThe term sexual harassment means hostile, intimidating, or oppressive behavior based on sex that creates an offensive work environment.(v)Other harassmentThe term other harassment has the meaning given the term harassment (other than sexual harassment) under State law, regulation, or policy.(B)States may apply broader definitionA State may adopt a broader definition of any term under clause (i), (ii) (iii), (iv), or (v) of subparagraph (A)..

208. Elimination of waiting weeks Section 3304(a) of the Internal Revenue Code of 1986, as previously amended by this title, is amended— in paragraph (28), by striking and at the end; by redesignating paragraph (29) as paragraph (30); and by inserting after paragraph (28) the following new paragraph: compensation is immediately paid to an individual for their first week of otherwise compensable unemployment without a waiting week; and The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of— the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or January 1, 2027. (29)compensation is immediately paid to an individual for their first week of otherwise compensable unemployment without a waiting week; and.

209. Temporary work assignment Section 3304(a) of the Internal Revenue Code of 1986, as previously amended by this title, is amended— in paragraph (29), by striking and at the end; by redesignating paragraph (30) as paragraph (31); and by inserting after paragraph (29) the following new paragraph: an individual’s completion of a temporary employment assignment is considered to be an involuntary layoff for the purposes of determining eligibility for unemployment compensation, regardless of whether or not the individual has contacted the employer after a temporary assignment has ended; and The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of— the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or January 1, 2027. (30)an individual’s completion of a temporary employment assignment is considered to be an involuntary layoff for the purposes of determining eligibility for unemployment compensation, regardless of whether or not the individual has contacted the employer after a temporary assignment has ended; and .

210. Self-employment assistance program Section 3304(a) of the Internal Revenue Code of 1986, as previously amended by this title, is amended— in paragraph (4)(F), by inserting , as required under paragraph (31) after 3306(t)); in paragraph (30), by striking and at the end; by redesignating paragraph (31) as paragraph (32); and by inserting after paragraph (30) the following new paragraph: payment of allowances is made under a self-employment assistance program (as defined in section 3306(t)) under the State law; and Section 303(a)(5) of the Social Security Act (42 U.S.C. 503(a)(5)), is amended, in the last proviso, by inserting , as required under section 3304(a)(31) of such Code after 1986). The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of— the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or January 1, 2027. (31)payment of allowances is made under a self-employment assistance program (as defined in section 3306(t)) under the State law; and.

211. Short-time compensation program Section 3304(a) of the Internal Revenue Code of 1986, as previously amended by this title, is amended— in paragraph (4)(E), by inserting , as required under paragraph (32) after 3306(v)); in paragraph (31), by striking and at the end; by redesignating paragraph (32) as paragraph (33); and by inserting after paragraph (31) the following new paragraph: payment of short-time compensation is made under a short-time compensation program (as defined in section 3306(v)) under the State law; and Section 303(a)(5) of the Social Security Act (42 U.S.C. 503(a)(5)), is amended, in the fifth proviso, by inserting , as required under section 3304(a)(32) of such Code after 1986). Section 3306(v)(3) of the Internal Revenue Code of 1986 is amended by striking 60 percent and inserting 80 percent. The amendment made by subparagraph (A) shall take effect on the date of enactment of this Act. Section 3306(v) of the Internal Revenue Code of 1986 is amended— by redesignating paragraphs (8), (9), and (10) as paragraphs (9), (10), and (11), respectively; and by inserting after paragraph (7) the following new paragraph: the State agency allows an employer to file weekly claims under the program on behalf of employees; The amendments made by this section (other than subsection (b)(1)) shall apply to weeks of unemployment beginning on or after the earlier of— the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or January 1, 2027. (32)payment of short-time compensation is made under a short-time compensation program (as defined in section 3306(v)) under the State law; and. (8)the State agency allows an employer to file weekly claims under the program on behalf of employees;.

212. Minimum level of prior employment Section 3304(a) of the Internal Revenue Code of 1986, as previously amended by this title, is amended— in paragraph (32), by striking and at the end; by redesignating paragraph (33) as paragraph (34); and by inserting after paragraph (31) the following new paragraph: compensation is not denied to an otherwise eligible individual if the individual earned at least $1,000 in covered wages during the highest quarter of the base period and at least $1,500 covered wages during the base period; and Nothing in the paragraph (33) of section 3304(a) of the Internal Revenue Code of 1986, as added by paragraph (1), shall preclude a State from reducing the dollar thresholds described in such paragraph (32). The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of— the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or January 1, 2027. (33)compensation is not denied to an otherwise eligible individual if the individual earned at least $1,000 in covered wages during the highest quarter of the base period and at least $1,500 covered wages during the base period; and.

213. Employee status Section 3304(a) of the Internal Revenue Code of 1986, as previously amended by this title, is amended— in paragraph (33), by striking and at the end; by redesignating paragraph (34) as paragraph (35); and by inserting after paragraph (33) the following new paragraph: an individual performing any service shall be considered an employee and not an independent contractor for the purpose of the State law, unless— the individual is free from control and direction in connection with the performance of the service, both under the contract for the performance of service and in fact; the service is performed outside the usual course of the business of the employer; and the individual is customarily engaged in an independently established trade, occupation, profession, or business of the same nature as that involved in the service performed; and The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of— the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or January 1, 2027. (34)an individual performing any service shall be considered an employee and not an independent contractor for the purpose of the State law, unless—(A)the individual is free from control and direction in connection with the performance of the service, both under the contract for the performance of service and in fact;(B)the service is performed outside the usual course of the business of the employer; and(C)the individual is customarily engaged in an independently established trade, occupation, profession, or business of the same nature as that involved in the service performed; and.

215. Dependents' allowance Chapter 23 of the Internal Revenue Code of 1986 is amended— in section 3304(a), as previously amended by this Act— in paragraph (34), by striking and at the end; by redesignating paragraph (35) as paragraph (36); and by inserting after paragraph (34) the following new paragraph: payment of dependents' allowances shall be paid pursuant to section 3304A; and by inserting after section 3304, the following new section: Subject to the succeeding provisions of this section, for purposes of section 3304(a)(35), a State shall provide, in the case of any individual who is entitled to receive unemployment compensation and who has any dependents, a dependents' allowance in an amount equal to the amount specified in subsection (b) per dependent per week. The amount specified in this subsection is an amount equal to— for 2027, $25; and for 2028 or a subsequent year, the dollar amount specified in this subsection for the preceding year increased by the percentage change in the Consumer Price Index for All Urban Consumers for the 12-month period ending with June of such preceding year. If any amount determined under paragraph (1)(B) is not a multiple of $1, such amount shall be rounded to the nearest multiple of $1. In this section, the term dependent shall have the meaning given that term under State law, except that such term shall include— any child in the care of the individual who is under the age of 18, including a natural child, an adopted child, and a step-child; any child, including stepchild, natural child, or adopted child, who, prior to enrollment as full-time student, was in the care of the individual seeking benefits, so long as the child remain enrolled as a full-time student and is under the age of 24; any eligible foster child (as defined in section 152(f)(1)(C)) placed with the individual; an immediate family member with a disability who is in the care of the individual or their household, regardless of whether or not the family member resides in the individual's household; a nonworking senior family member living in the household of the individual; a nonworking spouse who is not receiving unemployment compensation; and other individuals determined appropriate by the Secretary of Labor. Not later than 3 months after the date of enactment of this section, the Secretary of Labor shall issue regulations to carry out this section. Section 3304(a)(4) of the Internal Revenue Code of 1986 is amended— in subparagraph (F), by striking and at the end; in subparagraph (G)(ii), by inserting and at the end; and by adding at the end the following: amounts may be withdrawn for the payment of dependents' allowances under section 3304A; Section 303(a)(5) of the Social Security Act is amended by striking ; and at the end and inserting : Provided further, That amounts may be withdrawn for the payment of dependents' allowances under section 3304A; and. The table of sections for chapter 23 of the Internal Revenue Code of 1986 is amended inserting after the item relating to section 3304 the following new item: The amendments made by this section shall apply to weeks of unemployment beginning on or after the earlier of— the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or January 1, 2027. (35)payment of dependents' allowances shall be paid pursuant to section 3304A; and; and 3304A.Dependents' allowance(a)In generalSubject to the succeeding provisions of this section, for purposes of section 3304(a)(35), a State shall provide, in the case of any individual who is entitled to receive unemployment compensation and who has any dependents, a dependents' allowance in an amount equal to the amount specified in subsection (b) per dependent per week.(b)Amount specified(1)In generalThe amount specified in this subsection is an amount equal to—(A)for 2027, $25; and(B)for 2028 or a subsequent year, the dollar amount specified in this subsection for the preceding year increased by the percentage change in the Consumer Price Index for All Urban Consumers for the 12-month period ending with June of such preceding year.(2)RoundingIf any amount determined under paragraph (1)(B) is not a multiple of $1, such amount shall be rounded to the nearest multiple of $1. (c)Dependent definedIn this section, the term dependent shall have the meaning given that term under State law, except that such term shall include—(1)any child in the care of the individual who is under the age of 18, including a natural child, an adopted child, and a step-child;(2)any child, including stepchild, natural child, or adopted child, who, prior to enrollment as full-time student, was in the care of the individual seeking benefits, so long as the child remain enrolled as a full-time student and is under the age of 24;(3)any eligible foster child (as defined in section 152(f)(1)(C)) placed with the individual;(4)an immediate family member with a disability who is in the care of the individual or their household, regardless of whether or not the family member resides in the individual's household;(5)a nonworking senior family member living in the household of the individual;(6)a nonworking spouse who is not receiving unemployment compensation; and(7)other individuals determined appropriate by the Secretary of Labor.(d)RegulationsNot later than 3 months after the date of enactment of this section, the Secretary of Labor shall issue regulations to carry out this section.. (H)amounts may be withdrawn for the payment of dependents' allowances under section 3304A;. Sec. 3304A. Dependents' allowance..

3304A. Dependents' allowance Subject to the succeeding provisions of this section, for purposes of section 3304(a)(35), a State shall provide, in the case of any individual who is entitled to receive unemployment compensation and who has any dependents, a dependents' allowance in an amount equal to the amount specified in subsection (b) per dependent per week. The amount specified in this subsection is an amount equal to— for 2027, $25; and for 2028 or a subsequent year, the dollar amount specified in this subsection for the preceding year increased by the percentage change in the Consumer Price Index for All Urban Consumers for the 12-month period ending with June of such preceding year. If any amount determined under paragraph (1)(B) is not a multiple of $1, such amount shall be rounded to the nearest multiple of $1. In this section, the term dependent shall have the meaning given that term under State law, except that such term shall include— any child in the care of the individual who is under the age of 18, including a natural child, an adopted child, and a step-child; any child, including stepchild, natural child, or adopted child, who, prior to enrollment as full-time student, was in the care of the individual seeking benefits, so long as the child remain enrolled as a full-time student and is under the age of 24; any eligible foster child (as defined in section 152(f)(1)(C)) placed with the individual; an immediate family member with a disability who is in the care of the individual or their household, regardless of whether or not the family member resides in the individual's household; a nonworking senior family member living in the household of the individual; a nonworking spouse who is not receiving unemployment compensation; and other individuals determined appropriate by the Secretary of Labor. Not later than 3 months after the date of enactment of this section, the Secretary of Labor shall issue regulations to carry out this section.

216. Labor disputes Section 3304(a) of the Internal Revenue Code of 1986, as previously amended by this Act, is amended— in paragraph (35), by striking and at the end; by redesignating paragraph (36) as paragraph (37); and by inserting after paragraph (35) the following new paragraph: compensation is not denied to an otherwise eligible individual if the separation is due to a labor dispute if— the individual has been locked out by their employer; the dispute is the result of the employer’s failure to conform to the provisions of a labor contract; the dispute is the result of the employer’s failure to conform to any State or Federal law relating to wages, hours, working conditions, or collective bargaining; or the individual and others of the same grade or class are not participating in the dispute, financing it, or directly interested in it; and The amendments made by this section shall apply to weeks of unemployment beginning on or after the earlier of— the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or January 1, 2027. (36)compensation is not denied to an otherwise eligible individual if the separation is due to a labor dispute if—(A)the individual has been locked out by their employer; (B)the dispute is the result of the employer’s failure to conform to the provisions of a labor contract;(C)the dispute is the result of the employer’s failure to conform to any State or Federal law relating to wages, hours, working conditions, or collective bargaining; or(D)the individual and others of the same grade or class are not participating in the dispute, financing it, or directly interested in it; and.

217. Educational employees Section 3304(a)(6)(A)(i) of the Internal Revenue Code of 1986 is amended— by striking applies, compensation shall and inserting the following: “applies— compensation shall in subclause (I), as added by paragraph (1), by inserting except that at the end; and by adding at the end the following new subclause: if compensation is denied to any individual for any week under subclause (I) and such individual was not offered an opportunity to perform such services for the educational institution for the second of such academic years or terms, such individual shall be entitled to a retroactive payment of the compensation for each week for which the individual filed a timely claim for compensation and for which compensation was denied solely by reason of subclause (I), The amendments made by this section shall apply to weeks of unemployment beginning on or after the earlier of— the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or January 1, 2027. (I)compensation shall; (II)if compensation is denied to any individual for any week under subclause (I) and such individual was not offered an opportunity to perform such services for the educational institution for the second of such academic years or terms, such individual shall be entitled to a retroactive payment of the compensation for each week for which the individual filed a timely claim for compensation and for which compensation was denied solely by reason of subclause (I), .

218. Emergency enhanced unemployment compensation Chapter 23 of the Internal Revenue Code of 1986 is amended— in section 3304(a), as previously amended by this Act— in paragraph (20), in the matter preceding clause (i), by inserting , subject to paragraph (37) and section 3304B, after benefit amount is; in paragraph (36), by striking and at the end; by redesignating paragraph (37) as paragraph (38); and by inserting after paragraph (36) the following new paragraph: payment of emergency enhanced unemployment compensation shall be paid pursuant to section 3304B; and by inserting after section 3304A, as added by section 215, the following new section: Subject to the succeeding provisions of this section, for purposes of section 3304(a)(37), during an emergency period with respect to a State, section 3304(a)(20)(B)(i) shall be applied with respect to the State by substituting 100 percent for at least 75 percent. The additional amount an individual receives pursuant to the application of the preceding sentence shall be referred to as emergency enhanced unemployment compensation. For purposes of paragraph (1), the term emergency period means, with respect to a State, any period during which— a public health emergency has been declared under section 319 of the Public Health Service Act with respect to the State (including a nationwide emergency); or a major disaster or emergency has been declared by the President under section 401 or 501, respectively, of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5170, 5191). There shall be paid to each State an amount equal to 100 percent of— the total amount of emergency enhanced unemployment compensation paid to individuals by the State pursuant to this section; and any additional administrative expenses incurred by the State by reason of making such payments (as determined by the Secretary of Labor). Sums payable to any State under this section shall be payable, either in advance or by way of reimbursement (as determined by the Secretary of Labor), in such amounts as the Secretary of Labor estimates the State will be entitled to receive under this section for each calendar month, reduced or increased, as the case may be, by any amount by which the Secretary of Labor finds that the Secretary’s estimates for any prior calendar month were greater or less than the amounts that should have been paid to the State. Such estimates may be made on the basis of such statistical, sampling, or other method as may be agreed upon by the Secretary of Labor and the State agency of the State involved. The Secretary of Labor shall from time to time certify to the Secretary of the Treasury for payment to each State the sums payable to such State under this section. Sums payable to any State under this section shall be deposited in the account of such State in the Unemployment Trust Fund. Amounts deposited under preceding sentence may only be used by the State for the payment of emergency enhanced unemployment compensation under this section. There are appropriated from the general fund of the Treasury, without fiscal year limitation, such sums as may be necessary for purposes of this section. If an individual knowingly has made, or caused to be made by another, a false statement or representation of a material fact, or knowingly has failed, or caused another to fail, to disclose a material fact, and as a result of such false statement or representation or of such nondisclosure such individual has received an amount of emergency enhanced unemployment compensation to which such individual was not entitled, such individual— shall be ineligible for further emergency enhanced unemployment compensation in accordance with the provisions of the applicable State unemployment compensation law relating to fraud in connection with a claim for unemployment compensation; and shall be subject to prosecution under section 1001 of title 18, United States Code. In the case of individuals who have received amounts of emergency enhanced unemployment compensation to which they were not entitled, the State shall require such individuals to repay the amounts of such emergency enhanced unemployment compensation to the State agency, except that the State agency shall waive such repayment if it determines that— the payment of such emergency enhanced unemployment compensation was not based on fraud on the part of any such individual; and such repayment would be contrary to equity and good conscience. The State agency may recover the amount to be repaid, or any part thereof, by deductions from any emergency enhanced unemployment compensation payable to such individual or from any unemployment compensation payable to such individual under any State or Federal unemployment compensation law administered by the State agency or under any other State or Federal law administered by the State agency which provides for the payment of any assistance or allowance with respect to any week of unemployment, during the 3-year period after the date such individual received the payment of the emergency enhanced unemployment compensation to which they were not entitled, in accordance with the same procedures as apply to the recovery of overpayments of regular unemployment benefits paid by the State. No repayment shall be required, and no deduction shall be made, until a determination has been made, notice thereof and an opportunity for a fair hearing has been given to the individual, and the determination has become final. Any determination by a State agency under this section shall be subject to review in the same manner and to the same extent as determinations under the State unemployment compensation law, and only in that manner and to that extent. Any amount recovered by a State agency pursuant to this section shall be deposited in the account of such State in the Unemployment Trust Fund. Amounts deposited under preceding sentence may only be used by the State for the payment of emergency enhanced unemployment compensation under this section. A emergency enhanced unemployment compensation payment shall not be regarded as income and shall not be regarded as a resource for the month of receipt and the following 12 months, for purposes of determining the eligibility of the recipient (or the recipient’s spouse or family) for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds. Not later than 3 months after the date of enactment of this section, the Secretary of Labor shall issue regulations to carry out this section. The table of sections for chapter 23 of the Internal Revenue Code of 1986, as amended by section 215, is amended inserting after the item relating to section 3304A the following new item: The amendments made by this section shall apply to weeks of unemployment beginning on or after the earlier of— the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or January 1, 2027. (37)payment of emergency enhanced unemployment compensation shall be paid pursuant to section 3304B; and ; and 3304B.Emergency enhanced unemployment compensation(a)Compensation(1)In generalSubject to the succeeding provisions of this section, for purposes of section 3304(a)(37), during an emergency period with respect to a State, section 3304(a)(20)(B)(i) shall be applied with respect to the State by substituting 100 percent for at least 75 percent. The additional amount an individual receives pursuant to the application of the preceding sentence shall be referred to as emergency enhanced unemployment compensation.(2)Emergency periodFor purposes of paragraph (1), the term emergency period means, with respect to a State, any period during which—(A)a public health emergency has been declared under section 319 of the Public Health Service Act with respect to the State (including a nationwide emergency); or(B)a major disaster or emergency has been declared by the President under section 401 or 501, respectively, of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5170, 5191).(b)Payments to States(1)In general(A)Full reimbursementThere shall be paid to each State an amount equal to 100 percent of—(i)the total amount of emergency enhanced unemployment compensation paid to individuals by the State pursuant to this section; and(ii)any additional administrative expenses incurred by the State by reason of making such payments (as determined by the Secretary of Labor).(B)Terms of paymentsSums payable to any State under this section shall be payable, either in advance or by way of reimbursement (as determined by the Secretary of Labor), in such amounts as the Secretary of Labor estimates the State will be entitled to receive under this section for each calendar month, reduced or increased, as the case may be, by any amount by which the Secretary of Labor finds that the Secretary’s estimates for any prior calendar month were greater or less than the amounts that should have been paid to the State. Such estimates may be made on the basis of such statistical, sampling, or other method as may be agreed upon by the Secretary of Labor and the State agency of the State involved.(2)CertificationsThe Secretary of Labor shall from time to time certify to the Secretary of the Treasury for payment to each State the sums payable to such State under this section.(3)DepositSums payable to any State under this section shall be deposited in the account of such State in the Unemployment Trust Fund. Amounts deposited under preceding sentence may only be used by the State for the payment of emergency enhanced unemployment compensation under this section.(4)FundingThere are appropriated from the general fund of the Treasury, without fiscal year limitation, such sums as may be necessary for purposes of this section.(c)Fraud and overpayments(1)In generalIf an individual knowingly has made, or caused to be made by another, a false statement or representation of a material fact, or knowingly has failed, or caused another to fail, to disclose a material fact, and as a result of such false statement or representation or of such nondisclosure such individual has received an amount of emergency enhanced unemployment compensation to which such individual was not entitled, such individual—(A)shall be ineligible for further emergency enhanced unemployment compensation in accordance with the provisions of the applicable State unemployment compensation law relating to fraud in connection with a claim for unemployment compensation; and(B)shall be subject to prosecution under section 1001 of title 18, United States Code.(2)RepaymentIn the case of individuals who have received amounts of emergency enhanced unemployment compensation to which they were not entitled, the State shall require such individuals to repay the amounts of such emergency enhanced unemployment compensation to the State agency, except that the State agency shall waive such repayment if it determines that—(A)the payment of such emergency enhanced unemployment compensation was not based on fraud on the part of any such individual; and(B)such repayment would be contrary to equity and good conscience.(3)Recovery by State agency(A)In generalThe State agency may recover the amount to be repaid, or any part thereof, by deductions from any emergency enhanced unemployment compensation payable to such individual or from any unemployment compensation payable to such individual under any State or Federal unemployment compensation law administered by the State agency or under any other State or Federal law administered by the State agency which provides for the payment of any assistance or allowance with respect to any week of unemployment, during the 3-year period after the date such individual received the payment of the emergency enhanced unemployment compensation to which they were not entitled, in accordance with the same procedures as apply to the recovery of overpayments of regular unemployment benefits paid by the State.(B)Opportunity for hearingNo repayment shall be required, and no deduction shall be made, until a determination has been made, notice thereof and an opportunity for a fair hearing has been given to the individual, and the determination has become final.(4)ReviewAny determination by a State agency under this section shall be subject to review in the same manner and to the same extent as determinations under the State unemployment compensation law, and only in that manner and to that extent.(5)Deposit in State unemployment fundAny amount recovered by a State agency pursuant to this section shall be deposited in the account of such State in the Unemployment Trust Fund. Amounts deposited under preceding sentence may only be used by the State for the payment of emergency enhanced unemployment compensation under this section.(d)Payment To be disregarded for purposes of all Federal and Federally assisted programsA emergency enhanced unemployment compensation payment shall not be regarded as income and shall not be regarded as a resource for the month of receipt and the following 12 months, for purposes of determining the eligibility of the recipient (or the recipient’s spouse or family) for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds.(e)RegulationsNot later than 3 months after the date of enactment of this section, the Secretary of Labor shall issue regulations to carry out this section.. Sec. 3304B. Emergency enhanced unemployment compensation..

3304B. Emergency enhanced unemployment compensation Subject to the succeeding provisions of this section, for purposes of section 3304(a)(37), during an emergency period with respect to a State, section 3304(a)(20)(B)(i) shall be applied with respect to the State by substituting 100 percent for at least 75 percent. The additional amount an individual receives pursuant to the application of the preceding sentence shall be referred to as emergency enhanced unemployment compensation. For purposes of paragraph (1), the term emergency period means, with respect to a State, any period during which— a public health emergency has been declared under section 319 of the Public Health Service Act with respect to the State (including a nationwide emergency); or a major disaster or emergency has been declared by the President under section 401 or 501, respectively, of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5170, 5191). There shall be paid to each State an amount equal to 100 percent of— the total amount of emergency enhanced unemployment compensation paid to individuals by the State pursuant to this section; and any additional administrative expenses incurred by the State by reason of making such payments (as determined by the Secretary of Labor). Sums payable to any State under this section shall be payable, either in advance or by way of reimbursement (as determined by the Secretary of Labor), in such amounts as the Secretary of Labor estimates the State will be entitled to receive under this section for each calendar month, reduced or increased, as the case may be, by any amount by which the Secretary of Labor finds that the Secretary’s estimates for any prior calendar month were greater or less than the amounts that should have been paid to the State. Such estimates may be made on the basis of such statistical, sampling, or other method as may be agreed upon by the Secretary of Labor and the State agency of the State involved. The Secretary of Labor shall from time to time certify to the Secretary of the Treasury for payment to each State the sums payable to such State under this section. Sums payable to any State under this section shall be deposited in the account of such State in the Unemployment Trust Fund. Amounts deposited under preceding sentence may only be used by the State for the payment of emergency enhanced unemployment compensation under this section. There are appropriated from the general fund of the Treasury, without fiscal year limitation, such sums as may be necessary for purposes of this section. If an individual knowingly has made, or caused to be made by another, a false statement or representation of a material fact, or knowingly has failed, or caused another to fail, to disclose a material fact, and as a result of such false statement or representation or of such nondisclosure such individual has received an amount of emergency enhanced unemployment compensation to which such individual was not entitled, such individual— shall be ineligible for further emergency enhanced unemployment compensation in accordance with the provisions of the applicable State unemployment compensation law relating to fraud in connection with a claim for unemployment compensation; and shall be subject to prosecution under section 1001 of title 18, United States Code. In the case of individuals who have received amounts of emergency enhanced unemployment compensation to which they were not entitled, the State shall require such individuals to repay the amounts of such emergency enhanced unemployment compensation to the State agency, except that the State agency shall waive such repayment if it determines that— the payment of such emergency enhanced unemployment compensation was not based on fraud on the part of any such individual; and such repayment would be contrary to equity and good conscience. The State agency may recover the amount to be repaid, or any part thereof, by deductions from any emergency enhanced unemployment compensation payable to such individual or from any unemployment compensation payable to such individual under any State or Federal unemployment compensation law administered by the State agency or under any other State or Federal law administered by the State agency which provides for the payment of any assistance or allowance with respect to any week of unemployment, during the 3-year period after the date such individual received the payment of the emergency enhanced unemployment compensation to which they were not entitled, in accordance with the same procedures as apply to the recovery of overpayments of regular unemployment benefits paid by the State. No repayment shall be required, and no deduction shall be made, until a determination has been made, notice thereof and an opportunity for a fair hearing has been given to the individual, and the determination has become final. Any determination by a State agency under this section shall be subject to review in the same manner and to the same extent as determinations under the State unemployment compensation law, and only in that manner and to that extent. Any amount recovered by a State agency pursuant to this section shall be deposited in the account of such State in the Unemployment Trust Fund. Amounts deposited under preceding sentence may only be used by the State for the payment of emergency enhanced unemployment compensation under this section. A emergency enhanced unemployment compensation payment shall not be regarded as income and shall not be regarded as a resource for the month of receipt and the following 12 months, for purposes of determining the eligibility of the recipient (or the recipient’s spouse or family) for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds. Not later than 3 months after the date of enactment of this section, the Secretary of Labor shall issue regulations to carry out this section.

301. Jobseeker allowance Chapter 23 of the Internal Revenue Code of 1986 is amended— in section 3304(a), as previously amended by this Act— in paragraph (37), by striking and at the end; by redesignating paragraph (38) as paragraph (39); and by inserting after paragraph (37) the following new paragraph: payment of jobseeker allowances shall be paid pursuant to section 3304C; and by inserting after section 3304B, as added by section 218, the following new section: Subject to the succeeding provisions of this section, for purposes of section 3304(a)(38), a State shall provide for a weekly jobseeker allowance to any eligible individual in accordance with standards established by the Secretary of Labor. In this section, the term eligible individual means an individual who, for any week— is unemployed or partially employed, including self-employment; is— subject to paragraph (4), able to work and available to work; and subject to paragraph (5), actively seeking work; is at least 19 years of age (or at least 18 years of age in the case of an individual in foster care under the responsibility of the State); or has earned a high school diploma or its recognized equivalent; and subject to paragraph (3), has an adjusted gross income for the most recently completed tax year that does not exceed the contribution and benefit base as determined under section 230 of the Social Security Act. The requirement under paragraph (2)(D) shall not apply to an individual in a household if, in the past 6 months— another member of such household has been separated from employment; the individual has become separated or divorced from their spouse; or another member of the individual’s household has died. For purposes of paragraph (2)(B)(i), subject to subparagraph (B), an individual shall be considered to be able to work and available to work as long as any limit on the individual’s ability to work or availability to work does not constitute a withdrawal from the labor market. For purposes of the preceding sentence, an individual shall not be considered to have withdrawn from the labor market if the individual is able to work and available to work for 8 or more hours per week. A jobseeker allowance shall not be denied to an otherwise eligible individual for any week during which the individual is not able to work and available for work because the individual— is not available for work outside of the locality of the individual’s residence; is not available for work during hours when they are the primary caregiver for a child or dependent; is attending a training course with the approval of the State agency in compliance with any regulations issued by the Secretary of Labor; is appearing for jury duty before any court under a lawfully issued summons; has been temporarily laid off and is available to work only for the employer that has temporarily laid off the individual; or is temporarily ill or injured. For purposes of paragraph (2)(B)(ii), subject to subparagraphs (B) and (C), an individual shall be considered to be actively seeking work if the individual— engages in an active search for employment that is appropriate in light of the employment available in the labor market and the individual's skills and capabilities, including a number of employer contacts that is consistent with the standards developed by the Secretary of Labor and communicated to the individual; maintains a record of such work search, including employers contacted, method of contact, and date contacted; when requested, provides such record to the State agency; and is registered for employment services in such a manner and to such extent as prescribed by the Secretary of Labor. In the case of an individual with a work history that includes self-employment, the individual may be considered actively seeking work if the individual— is engaged in activities (which may include State-approved entrepreneurial training, business counseling, and technical assistance) relating to resuming self-employment that meet requirements established by the Secretary of Labor; maintains a record of such activities; and when requested, provides such record to the State agency. A jobseeker allowance shall not be denied to an otherwise eligible individual for any week during which the individual is not actively seeking work because the individual— is attending a training course with the approval of the State agency and the Secretary of Labor; has been temporarily laid off with a reasonable expectation the individual will return to work soon; has a specified start date for new employment; is appearing for jury duty before any court under a lawfully issued summons; or has a compelling reason (as defined in section 3304(g)) or is a victim of a qualifying act of violence or harassment (as determined pursuant to section 3304(h)). Subject to subparagraphs (B) and (C), an individual shall not be eligible for a jobseeker allowance if the individual refuses an offer of suitable work. Work shall not be considered suitable work for an individual if the work— poses an unreasonable risk to the individual’s health, safety, or morals; is not within the individual’s experience, training, or physical capability to perform; is outside of the locality of the individual’s residence or is an unreasonable distance from such residence; or meets other criteria established by the Secretary of Labor. A jobseeker allowance shall not be denied to an otherwise eligible individual for any week for refusing an offer of suitable work if— the position offered is vacant due directly to a strike, lockout, or other labor dispute; the wages, hours, or other conditions of the work offered are substantially less favorable to the individual than those prevailing for similar work in the locality; the position pays wages less than the higher of— the minimum wage provided by section 6(a)(1) of the Fair Labor Standards Act of 1938 (29 U.S.C. 206(a)(1)), without regard to any exemption; any applicable State or local minimum wage; if as a condition of being employed the individual would be required to join a company union or to resign from or refrain from joining any bona fide labor organization; the position was not offered to such individual in writing; or the work meets other criteria established by the Secretary. Subject to the succeeding provisions of this subsection, the weekly amount of a jobseeker allowance shall be an amount equal to— for 2027, $250; and for 2028 or a subsequent year, the dollar amount specified in this subparagraph for the preceding year increased by the percentage change in the Consumer Price Index for All Urban Consumers for the 12-month period ending with June of such preceding year. If any amount determined under subparagraph (A)(ii) is not a multiple of $1, such amount shall be rounded to the nearest multiple of $1. In the case of an eligible individual who is available to work for less than 20 hours per week, the amount of the jobseeker allowance for such individual for a week shall be equal to 50 percent of the jobseeker allowance that would otherwise apply under paragraph (1) for such week. In the case of an eligible individual who is receiving unemployment compensation under any State of Federal law for a week, the amount of the jobseeker allowance for such individual for such week (determined after application of paragraph (2)) shall be reduced by the amount of such regular compensation or extended compensation for such week. For weeks beginning in an elevated unemployment period, in the case of an eligible individual that meets the prior income threshold described in subparagraph (C), the amount of the jobseeker allowance for such individual for the week (determined after the application of paragraphs (2) and (3)) shall be increased by an amount equal to— the lesser of— an amount equal to 1.4 percent of the amount of the individual's earned income for the most recently completed tax year (or the immediately preceding tax year, if the individual has not filed a return of tax for the most recently completed tax year); or two-thirds of the State's average weekly wage (as determined by the Secretary of Labor); reduced by the amount of the jobseeker allowance for such individual for such week (determined after application of paragraphs (2) and (3)); reduced by the amount of any reduction of the jobseeker allowance for such individual for such week pursuant to paragraph (3). For purposes of subparagraph (A), the term elevated unemployment period means any period during which an extended benefit period would be in effect under subsection (f) or (g) of section 203 of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) if such subsection was applied by substituting 7.5 percent for 5.5 percent. For purposes of subparagraph (A), an eligible individual meets the prior income threshold described in this subparagraph for a week if— the individual's earned income for the most recently completed tax year was equal to or greater than $10,000; and the individual provides such documentation of prior earned income as the Secretary determines appropriate, such as, but not limited to, tax returns, Form W–2s, Form 1099s, and pay stubs. In the case of any taxable year beginning in a calendar year after 2027, the dollar amount in clause (i)(I) shall be increased by an amount equal to— such dollar amount; multiplied by the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2026 for calendar year 2016 in subparagraph (A)(ii) thereof. Any increase determined under subclause (I) shall be rounded to the nearest multiple of $100 in the case of an adjustment of the amount in subsection (a)(1). In this paragraph, the term earned income has the meaning given that term in section 32(c)(2) of the Internal Revenue Code of 1986. Subject to subparagraph (B), an individual may earn up to 100 percent of the amount of the individual's weekly jobseeker allowance without losing eligibility for the weekly jobseeker allowance. In the case of an individual who is not receiving regular compensation or extended compensation under any State of Federal law with respect to a week, if the individual's earnings are greater than 1/4 of the amount of the individual's weekly jobseeker allowance (determined after application of paragraphs (2), (3), and (4)) for the week, the amount of the individual's weekly jobseeker allowance (as so determined) for the week shall be reduced by 75 cents for each dollar earned above 1/4 of the amount of the individual's weekly jobseeker allowance (as so determined). A State shall establish, for each eligible individual who files an application for a jobseeker allowance, a jobseeker allowance account. The maximum amount of a jobseeker allowance payable to any individual for whom a jobseeker allowance account is established under paragraph (1) may not exceed the amount established in such account for such individual. The amount established in an account under paragraph (1) shall be equal to 26 times the amount of the weekly jobseeker allowance (as determined under subsection (b), taking into account the application of paragraph (4) of such subsection but not taking into account the application of paragraphs (2), (3), and (5) of such subsection). Such amount shall be referred to in this section as the base-tier jobseeker allowance. If, at the time that the amount added to an individual's account under paragraph (3) is exhausted, or at any time during the individual's benefit year, such individual's State is in an extended benefit period under section 203(d) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note), such account shall be augmented by an amount (in this section referred to as first tier jobseeker allowance) equal to 13 times the amount of the weekly jobseeker allowance (as determined under subsection (b), taking into account the application of paragraph (4) of such subsection but not taking into account the application of paragraphs (2), (3), and (5) of such subsection). The account of an individual may be augmented not more than once under this paragraph. If, at the time that the amount added to an individual's account under paragraph (4) is exhausted, or at any time during the individual's benefit year, such individual's State is in a second-tier high unemployment period under section 202(b)(3)(B)(i) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note), such account shall be augmented by an amount (in this section referred to as second-tier jobseeker allowance) equal to 13 times the amount of the weekly jobseeker allowance (as determined under subsection (b) of this section, taking into account the application of paragraph (4) of such subsection but not taking into account the application of paragraphs (2), (3), and (5) of such subsection). The account of an individual may be augmented not more than once under this paragraph. If, at the time that the amount added to an individual's account under paragraph (5) is exhausted, or at any time during the individual's benefit year, such individual's State is in a third-tier high unemployment period under section 202(b)(3)(B)(ii) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note), such account shall be augmented by an amount (in this section referred to as third-tier jobseeker allowance) equal to 13 times the amount of the weekly jobseeker allowance (as determined under subsection (b) of this section, taking into account the application of paragraph (4) of such subsection but not taking into account the application of paragraphs (2), (3), and (5) of such subsection). The account of an individual may be augmented not more than once under this paragraph. If, at the time that the amount added to an individual's account under paragraph (6) is exhausted, or at any time during the individual's benefit year, such individual's State is in a fourth-tier high unemployment period under section 202(b)(3)(B)(iii) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note), such account shall be augmented by an amount (in this section referred to as fourth-tier jobseeker allowance) equal to 13 times the amount of the weekly jobseeker allowance (as determined under subsection (b) of this section, taking into account the application of paragraph (4) of such subsection but not taking into account the application of paragraphs (2), (3), and (5) of such subsection). The account of an individual may be augmented not more than once under this paragraph. There shall be paid to each State an amount equal to 100 percent of— the total amount of jobseeker allowances paid to individuals by the State pursuant to this section; and any additional administrative expenses incurred by the State by reason of making such payments (as determined by the Secretary of Labor). Sums payable to any State under this section shall be payable, either in advance or by way of reimbursement (as determined by the Secretary of Labor), in such amounts as the Secretary of Labor estimates the State will be entitled to receive under this section for each calendar month, reduced or increased, as the case may be, by any amount by which the Secretary of Labor finds that the Secretary’s estimates for any prior calendar month were greater or less than the amounts that should have been paid to the State. Such estimates may be made on the basis of such statistical, sampling, or other method as may be agreed upon by the Secretary of Labor and the State agency of the State involved. The Secretary of Labor shall from time to time certify to the Secretary of the Treasury for payment to each State the sums payable to such State under this section. Sums payable to any State under this section shall be deposited in the account of such State in the Unemployment Trust Fund. Amounts deposited under preceding sentence may only be used by the State for the payment of jobseeker allowances under this section. There are appropriated from the general fund of the Treasury, without fiscal year limitation, such sums as may be necessary for purposes of this section. If an individual knowingly has made, or caused to be made by another, a false statement or representation of a material fact, or knowingly has failed, or caused another to fail, to disclose a material fact, and as a result of such false statement or representation or of such nondisclosure such individual has received an amount of jobseeker allowances to which such individual was not entitled, such individual— shall be ineligible for further jobseeker allowances in accordance with the provisions of the applicable State unemployment compensation law relating to fraud in connection with a claim for unemployment compensation; and shall be subject to prosecution under section 1001 of title 18, United States Code. In the case of individuals who have received amounts of jobseeker allowances to which they were not entitled, the State shall require such individuals to repay the amounts of such jobseeker allowances to the State agency, except that the State agency shall waive such repayment if it determines that— the payment of such jobseeker allowance was not based on fraud on the part of any such individual; and such repayment would be contrary to equity and good conscience. The State agency may recover the amount to be repaid, or any part thereof, by deductions from any jobseeker allowance payable to such individual or from any unemployment compensation payable to such individual under any State or Federal unemployment compensation law administered by the State agency or under any other State or Federal law administered by the State agency which provides for the payment of any assistance or allowance with respect to any week of unemployment, during the 3-year period after the date such individual received the payment of the jobseeker allowance to which they were not entitled, in accordance with the same procedures as apply to the recovery of overpayments of regular unemployment benefits paid by the State. No repayment shall be required, and no deduction shall be made, until a determination has been made, notice thereof and an opportunity for a fair hearing has been given to the individual, and the determination has become final. Any determination by a State agency under this section shall be subject to review in the same manner and to the same extent as determinations under the State unemployment compensation law, and only in that manner and to that extent. Any amount recovered by a State agency pursuant to this section shall be deposited in the account of such State in the Unemployment Trust Fund. Amounts deposited under preceding sentence may only be used by the State for the payment of jobseeker allowances under this section. A jobseeker allowance payment shall not be regarded as income and shall not be regarded as a resource for the month of receipt and the following 12 months, for purposes of determining the eligibility of the recipient (or the recipient’s spouse or family) for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds. Not later than 3 months after the date of enactment of this section, the Secretary of Labor shall issue regulations to carry out this section. Section 3304(a)(4) of the Internal Revenue Code of 1986, as amended by section 215, is amended— in subparagraph (G)(ii), by striking and at the end; in subparagraph (H), by inserting and at the end; and by adding at the end the following: amounts may be withdrawn for the payment of jobseeker allowances under section 3304C; Section 303(a)(5) of the Social Security Act, as amended by section 215, is amended by striking ; and at the end and inserting : Provided further, That amounts may be withdrawn for the payment of jobseeker allowances under section 3304C; and. The table of sections for chapter 23 of the Internal Revenue Code of 1986, as amended by section 215 and 218, is amended inserting after the item relating to section 3304B the following new item: The amendments made by this section shall apply to weeks of unemployment beginning on or after the earlier of— the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or January 1, 2027. (38)payment of jobseeker allowances shall be paid pursuant to section 3304C; and ; and 3304C.Jobseeker allowance(a)Allowance(1)In generalSubject to the succeeding provisions of this section, for purposes of section 3304(a)(38), a State shall provide for a weekly jobseeker allowance to any eligible individual in accordance with standards established by the Secretary of Labor.(2)Eligible individualIn this section, the term eligible individual means an individual who, for any week—(A)is unemployed or partially employed, including self-employment;(B)is—(i)subject to paragraph (4), able to work and available to work; and(ii)subject to paragraph (5), actively seeking work;(C)(i)is at least 19 years of age (or at least 18 years of age in the case of an individual in foster care under the responsibility of the State); or(ii)has earned a high school diploma or its recognized equivalent; and(D)subject to paragraph (3), has an adjusted gross income for the most recently completed tax year that does not exceed the contribution and benefit base as determined under section 230 of the Social Security Act.(3)Exception to AGI limitationThe requirement under paragraph (2)(D) shall not apply to an individual in a household if, in the past 6 months—(A)another member of such household has been separated from employment;(B)the individual has become separated or divorced from their spouse; or(C)another member of the individual’s household has died.(4)Able to work and available to work(A)In generalFor purposes of paragraph (2)(B)(i), subject to subparagraph (B), an individual shall be considered to be able to work and available to work as long as any limit on the individual’s ability to work or availability to work does not constitute a withdrawal from the labor market. For purposes of the preceding sentence, an individual shall not be considered to have withdrawn from the labor market if the individual is able to work and available to work for 8 or more hours per week.(B)ExceptionsA jobseeker allowance shall not be denied to an otherwise eligible individual for any week during which the individual is not able to work and available for work because the individual—(i)is not available for work outside of the locality of the individual’s residence;(ii)is not available for work during hours when they are the primary caregiver for a child or dependent;(iii)is attending a training course with the approval of the State agency in compliance with any regulations issued by the Secretary of Labor;(iv)is appearing for jury duty before any court under a lawfully issued summons;(v)has been temporarily laid off and is available to work only for the employer that has temporarily laid off the individual; or(vi)is temporarily ill or injured.(5)Actively seeking work(A)In generalFor purposes of paragraph (2)(B)(ii), subject to subparagraphs (B) and (C), an individual shall be considered to be actively seeking work if the individual—(i)engages in an active search for employment that is appropriate in light of the employment available in the labor market and the individual's skills and capabilities, including a number of employer contacts that is consistent with the standards developed by the Secretary of Labor and communicated to the individual;(ii)maintains a record of such work search, including employers contacted, method of contact, and date contacted;(iii)when requested, provides such record to the State agency; and(iv)is registered for employment services in such a manner and to such extent as prescribed by the Secretary of Labor.(B)Special rule for self-employmentIn the case of an individual with a work history that includes self-employment, the individual may be considered actively seeking work if the individual—(i)is engaged in activities (which may include State-approved entrepreneurial training, business counseling, and technical assistance) relating to resuming self-employment that meet requirements established by the Secretary of Labor;(ii)maintains a record of such activities; and(iii)when requested, provides such record to the State agency.(C)ExceptionsA jobseeker allowance shall not be denied to an otherwise eligible individual for any week during which the individual is not actively seeking work because the individual—(i)is attending a training course with the approval of the State agency and the Secretary of Labor;(ii)has been temporarily laid off with a reasonable expectation the individual will return to work soon;(iii)has a specified start date for new employment;(iv)is appearing for jury duty before any court under a lawfully issued summons; or(v)has a compelling reason (as defined in section 3304(g)) or is a victim of a qualifying act of violence or harassment (as determined pursuant to section 3304(h)).(6)May not refuse offer of suitable work(A)In generalSubject to subparagraphs (B) and (C), an individual shall not be eligible for a jobseeker allowance if the individual refuses an offer of suitable work.(B)Nonsuitable workWork shall not be considered suitable work for an individual if the work—(i)poses an unreasonable risk to the individual’s health, safety, or morals;(ii)is not within the individual’s experience, training, or physical capability to perform;(iii)is outside of the locality of the individual’s residence or is an unreasonable distance from such residence; or(iv)meets other criteria established by the Secretary of Labor.(C)ExceptionsA jobseeker allowance shall not be denied to an otherwise eligible individual for any week for refusing an offer of suitable work if—(i)the position offered is vacant due directly to a strike, lockout, or other labor dispute;(ii)the wages, hours, or other conditions of the work offered are substantially less favorable to the individual than those prevailing for similar work in the locality;(iii)the position pays wages less than the higher of—(I)the minimum wage provided by section 6(a)(1) of the Fair Labor Standards Act of 1938 (29 U.S.C. 206(a)(1)), without regard to any exemption;(II)any applicable State or local minimum wage;(iv)if as a condition of being employed the individual would be required to join a company union or to resign from or refrain from joining any bona fide labor organization;(v)the position was not offered to such individual in writing; or(vi)the work meets other criteria established by the Secretary.(b)Amount of jobseeker allowance(1)Amount(A)In generalSubject to the succeeding provisions of this subsection, the weekly amount of a jobseeker allowance shall be an amount equal to—(i)for 2027, $250; and(ii)for 2028 or a subsequent year, the dollar amount specified in this subparagraph for the preceding year increased by the percentage change in the Consumer Price Index for All Urban Consumers for the 12-month period ending with June of such preceding year.(B)RoundingIf any amount determined under subparagraph (A)(ii) is not a multiple of $1, such amount shall be rounded to the nearest multiple of $1.(2)Reduced amount for individuals exclusively seeking part-time workIn the case of an eligible individual who is available to work for less than 20 hours per week, the amount of the jobseeker allowance for such individual for a week shall be equal to 50 percent of the jobseeker allowance that would otherwise apply under paragraph (1) for such week.(3)Reduced amount for individuals receiving unemployment benefitsIn the case of an eligible individual who is receiving unemployment compensation under any State of Federal law for a week, the amount of the jobseeker allowance for such individual for such week (determined after application of paragraph (2)) shall be reduced by the amount of such regular compensation or extended compensation for such week.(4)Increased amount for certain individuals in States with elevated unemployment(A)In generalFor weeks beginning in an elevated unemployment period, in the case of an eligible individual that meets the prior income threshold described in subparagraph (C), the amount of the jobseeker allowance for such individual for the week (determined after the application of paragraphs (2) and (3)) shall be increased by an amount equal to—(i)the lesser of—(I)an amount equal to 1.4 percent of the amount of the individual's earned income for the most recently completed tax year (or the immediately preceding tax year, if the individual has not filed a return of tax for the most recently completed tax year); or(II)two-thirds of the State's average weekly wage (as determined by the Secretary of Labor); reduced by(ii)the amount of the jobseeker allowance for such individual for such week (determined after application of paragraphs (2) and (3)); reduced by(iii)the amount of any reduction of the jobseeker allowance for such individual for such week pursuant to paragraph (3).(B)Elevated unemployment periodFor purposes of subparagraph (A), the term elevated unemployment period means any period during which an extended benefit period would be in effect under subsection (f) or (g) of section 203 of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) if such subsection was applied by substituting 7.5 percent for 5.5 percent.(C)Prior income threshold(i)In generalFor purposes of subparagraph (A), an eligible individual meets the prior income threshold described in this subparagraph for a week if—(I)the individual's earned income for the most recently completed tax year was equal to or greater than $10,000; and(II)the individual provides such documentation of prior earned income as the Secretary determines appropriate, such as, but not limited to, tax returns, Form W–2s, Form 1099s, and pay stubs.(ii)Inflation adjustment(I)In generalIn the case of any taxable year beginning in a calendar year after 2027, the dollar amount in clause (i)(I) shall be increased by an amount equal to—(aa)such dollar amount; multiplied by(bb)the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2026 for calendar year 2016 in subparagraph (A)(ii) thereof.(II)RoundingAny increase determined under subclause (I) shall be rounded to the nearest multiple of $100 in the case of an adjustment of the amount in subsection (a)(1).(D)Earned incomeIn this paragraph, the term earned income has the meaning given that term in section 32(c)(2) of the Internal Revenue Code of 1986.(5)Earnings disregard(A)In generalSubject to subparagraph (B), an individual may earn up to 100 percent of the amount of the individual's weekly jobseeker allowance without losing eligibility for the weekly jobseeker allowance.(B)ReductionIn the case of an individual who is not receiving regular compensation or extended compensation under any State of Federal law with respect to a week, if the individual's earnings are greater than 1/4 of the amount of the individual's weekly jobseeker allowance (determined after application of paragraphs (2), (3), and (4)) for the week, the amount of the individual's weekly jobseeker allowance (as so determined) for the week shall be reduced by 75 cents for each dollar earned above 1/4 of the amount of the individual's weekly jobseeker allowance (as so determined).(c)Jobseeker allowance account(1)In generalA State shall establish, for each eligible individual who files an application for a jobseeker allowance, a jobseeker allowance account.(2)Maximum amountThe maximum amount of a jobseeker allowance payable to any individual for whom a jobseeker allowance account is established under paragraph (1) may not exceed the amount established in such account for such individual.(3)Base-tier jobseeker allowanceThe amount established in an account under paragraph (1) shall be equal to 26 times the amount of the weekly jobseeker allowance (as determined under subsection (b), taking into account the application of paragraph (4) of such subsection but not taking into account the application of paragraphs (2), (3), and (5) of such subsection). Such amount shall be referred to in this section as the base-tier jobseeker allowance.(4)First-tier jobseeker allowance(A)In generalIf, at the time that the amount added to an individual's account under paragraph (3) is exhausted, or at any time during the individual's benefit year, such individual's State is in an extended benefit period under section 203(d) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note), such account shall be augmented by an amount (in this section referred to as first tier jobseeker allowance) equal to 13 times the amount of the weekly jobseeker allowance (as determined under subsection (b), taking into account the application of paragraph (4) of such subsection but not taking into account the application of paragraphs (2), (3), and (5) of such subsection).(B)LimitationThe account of an individual may be augmented not more than once under this paragraph.(5)Second-tier additional jobseeker allowance(A)In generalIf, at the time that the amount added to an individual's account under paragraph (4) is exhausted, or at any time during the individual's benefit year, such individual's State is in a second-tier high unemployment period under section 202(b)(3)(B)(i) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note), such account shall be augmented by an amount (in this section referred to as second-tier jobseeker allowance) equal to 13 times the amount of the weekly jobseeker allowance (as determined under subsection (b) of this section, taking into account the application of paragraph (4) of such subsection but not taking into account the application of paragraphs (2), (3), and (5) of such subsection).(B)LimitationThe account of an individual may be augmented not more than once under this paragraph.(6)Third-tier additional jobseeker allowance(A)In generalIf, at the time that the amount added to an individual's account under paragraph (5) is exhausted, or at any time during the individual's benefit year, such individual's State is in a third-tier high unemployment period under section 202(b)(3)(B)(ii) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note), such account shall be augmented by an amount (in this section referred to as third-tier jobseeker allowance) equal to 13 times the amount of the weekly jobseeker allowance (as determined under subsection (b) of this section, taking into account the application of paragraph (4) of such subsection but not taking into account the application of paragraphs (2), (3), and (5) of such subsection).(B)LimitationThe account of an individual may be augmented not more than once under this paragraph.(7)Fourth-tier additional jobseeker allowance(A)In generalIf, at the time that the amount added to an individual's account under paragraph (6) is exhausted, or at any time during the individual's benefit year, such individual's State is in a fourth-tier high unemployment period under section 202(b)(3)(B)(iii) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note), such account shall be augmented by an amount (in this section referred to as fourth-tier jobseeker allowance) equal to 13 times the amount of the weekly jobseeker allowance (as determined under subsection (b) of this section, taking into account the application of paragraph (4) of such subsection but not taking into account the application of paragraphs (2), (3), and (5) of such subsection).(B)LimitationThe account of an individual may be augmented not more than once under this paragraph.(d)Payments to States(1)In general(A)Full reimbursementThere shall be paid to each State an amount equal to 100 percent of—(i)the total amount of jobseeker allowances paid to individuals by the State pursuant to this section; and(ii)any additional administrative expenses incurred by the State by reason of making such payments (as determined by the Secretary of Labor).(B)Terms of paymentsSums payable to any State under this section shall be payable, either in advance or by way of reimbursement (as determined by the Secretary of Labor), in such amounts as the Secretary of Labor estimates the State will be entitled to receive under this section for each calendar month, reduced or increased, as the case may be, by any amount by which the Secretary of Labor finds that the Secretary’s estimates for any prior calendar month were greater or less than the amounts that should have been paid to the State. Such estimates may be made on the basis of such statistical, sampling, or other method as may be agreed upon by the Secretary of Labor and the State agency of the State involved.(2)CertificationsThe Secretary of Labor shall from time to time certify to the Secretary of the Treasury for payment to each State the sums payable to such State under this section.(3)DepositSums payable to any State under this section shall be deposited in the account of such State in the Unemployment Trust Fund. Amounts deposited under preceding sentence may only be used by the State for the payment of jobseeker allowances under this section.(4)FundingThere are appropriated from the general fund of the Treasury, without fiscal year limitation, such sums as may be necessary for purposes of this section.(e)Fraud and overpayments(1)In generalIf an individual knowingly has made, or caused to be made by another, a false statement or representation of a material fact, or knowingly has failed, or caused another to fail, to disclose a material fact, and as a result of such false statement or representation or of such nondisclosure such individual has received an amount of jobseeker allowances to which such individual was not entitled, such individual—(A)shall be ineligible for further jobseeker allowances in accordance with the provisions of the applicable State unemployment compensation law relating to fraud in connection with a claim for unemployment compensation; and(B)shall be subject to prosecution under section 1001 of title 18, United States Code.(2)RepaymentIn the case of individuals who have received amounts of jobseeker allowances to which they were not entitled, the State shall require such individuals to repay the amounts of such jobseeker allowances to the State agency, except that the State agency shall waive such repayment if it determines that—(A)the payment of such jobseeker allowance was not based on fraud on the part of any such individual; and(B)such repayment would be contrary to equity and good conscience.(3)Recovery by State agency(A)In generalThe State agency may recover the amount to be repaid, or any part thereof, by deductions from any jobseeker allowance payable to such individual or from any unemployment compensation payable to such individual under any State or Federal unemployment compensation law administered by the State agency or under any other State or Federal law administered by the State agency which provides for the payment of any assistance or allowance with respect to any week of unemployment, during the 3-year period after the date such individual received the payment of the jobseeker allowance to which they were not entitled, in accordance with the same procedures as apply to the recovery of overpayments of regular unemployment benefits paid by the State.(B)Opportunity for hearingNo repayment shall be required, and no deduction shall be made, until a determination has been made, notice thereof and an opportunity for a fair hearing has been given to the individual, and the determination has become final.(4)ReviewAny determination by a State agency under this section shall be subject to review in the same manner and to the same extent as determinations under the State unemployment compensation law, and only in that manner and to that extent.(5)Deposit in State unemployment fundAny amount recovered by a State agency pursuant to this section shall be deposited in the account of such State in the Unemployment Trust Fund. Amounts deposited under preceding sentence may only be used by the State for the payment of jobseeker allowances under this section.(f)Payment To be disregarded for purposes of all Federal and Federally assisted programsA jobseeker allowance payment shall not be regarded as income and shall not be regarded as a resource for the month of receipt and the following 12 months, for purposes of determining the eligibility of the recipient (or the recipient’s spouse or family) for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds.(g)RegulationsNot later than 3 months after the date of enactment of this section, the Secretary of Labor shall issue regulations to carry out this section.. (I)amounts may be withdrawn for the payment of jobseeker allowances under section 3304C;. Sec. 3304C. Jobseeker allowance..

3304C. Jobseeker allowance Subject to the succeeding provisions of this section, for purposes of section 3304(a)(38), a State shall provide for a weekly jobseeker allowance to any eligible individual in accordance with standards established by the Secretary of Labor. In this section, the term eligible individual means an individual who, for any week— is unemployed or partially employed, including self-employment; is— subject to paragraph (4), able to work and available to work; and subject to paragraph (5), actively seeking work; is at least 19 years of age (or at least 18 years of age in the case of an individual in foster care under the responsibility of the State); or has earned a high school diploma or its recognized equivalent; and subject to paragraph (3), has an adjusted gross income for the most recently completed tax year that does not exceed the contribution and benefit base as determined under section 230 of the Social Security Act. The requirement under paragraph (2)(D) shall not apply to an individual in a household if, in the past 6 months— another member of such household has been separated from employment; the individual has become separated or divorced from their spouse; or another member of the individual’s household has died. For purposes of paragraph (2)(B)(i), subject to subparagraph (B), an individual shall be considered to be able to work and available to work as long as any limit on the individual’s ability to work or availability to work does not constitute a withdrawal from the labor market. For purposes of the preceding sentence, an individual shall not be considered to have withdrawn from the labor market if the individual is able to work and available to work for 8 or more hours per week. A jobseeker allowance shall not be denied to an otherwise eligible individual for any week during which the individual is not able to work and available for work because the individual— is not available for work outside of the locality of the individual’s residence; is not available for work during hours when they are the primary caregiver for a child or dependent; is attending a training course with the approval of the State agency in compliance with any regulations issued by the Secretary of Labor; is appearing for jury duty before any court under a lawfully issued summons; has been temporarily laid off and is available to work only for the employer that has temporarily laid off the individual; or is temporarily ill or injured. For purposes of paragraph (2)(B)(ii), subject to subparagraphs (B) and (C), an individual shall be considered to be actively seeking work if the individual— engages in an active search for employment that is appropriate in light of the employment available in the labor market and the individual's skills and capabilities, including a number of employer contacts that is consistent with the standards developed by the Secretary of Labor and communicated to the individual; maintains a record of such work search, including employers contacted, method of contact, and date contacted; when requested, provides such record to the State agency; and is registered for employment services in such a manner and to such extent as prescribed by the Secretary of Labor. In the case of an individual with a work history that includes self-employment, the individual may be considered actively seeking work if the individual— is engaged in activities (which may include State-approved entrepreneurial training, business counseling, and technical assistance) relating to resuming self-employment that meet requirements established by the Secretary of Labor; maintains a record of such activities; and when requested, provides such record to the State agency. A jobseeker allowance shall not be denied to an otherwise eligible individual for any week during which the individual is not actively seeking work because the individual— is attending a training course with the approval of the State agency and the Secretary of Labor; has been temporarily laid off with a reasonable expectation the individual will return to work soon; has a specified start date for new employment; is appearing for jury duty before any court under a lawfully issued summons; or has a compelling reason (as defined in section 3304(g)) or is a victim of a qualifying act of violence or harassment (as determined pursuant to section 3304(h)). Subject to subparagraphs (B) and (C), an individual shall not be eligible for a jobseeker allowance if the individual refuses an offer of suitable work. Work shall not be considered suitable work for an individual if the work— poses an unreasonable risk to the individual’s health, safety, or morals; is not within the individual’s experience, training, or physical capability to perform; is outside of the locality of the individual’s residence or is an unreasonable distance from such residence; or meets other criteria established by the Secretary of Labor. A jobseeker allowance shall not be denied to an otherwise eligible individual for any week for refusing an offer of suitable work if— the position offered is vacant due directly to a strike, lockout, or other labor dispute; the wages, hours, or other conditions of the work offered are substantially less favorable to the individual than those prevailing for similar work in the locality; the position pays wages less than the higher of— the minimum wage provided by section 6(a)(1) of the Fair Labor Standards Act of 1938 (29 U.S.C. 206(a)(1)), without regard to any exemption; any applicable State or local minimum wage; if as a condition of being employed the individual would be required to join a company union or to resign from or refrain from joining any bona fide labor organization; the position was not offered to such individual in writing; or the work meets other criteria established by the Secretary. Subject to the succeeding provisions of this subsection, the weekly amount of a jobseeker allowance shall be an amount equal to— for 2027, $250; and for 2028 or a subsequent year, the dollar amount specified in this subparagraph for the preceding year increased by the percentage change in the Consumer Price Index for All Urban Consumers for the 12-month period ending with June of such preceding year. If any amount determined under subparagraph (A)(ii) is not a multiple of $1, such amount shall be rounded to the nearest multiple of $1. In the case of an eligible individual who is available to work for less than 20 hours per week, the amount of the jobseeker allowance for such individual for a week shall be equal to 50 percent of the jobseeker allowance that would otherwise apply under paragraph (1) for such week. In the case of an eligible individual who is receiving unemployment compensation under any State of Federal law for a week, the amount of the jobseeker allowance for such individual for such week (determined after application of paragraph (2)) shall be reduced by the amount of such regular compensation or extended compensation for such week. For weeks beginning in an elevated unemployment period, in the case of an eligible individual that meets the prior income threshold described in subparagraph (C), the amount of the jobseeker allowance for such individual for the week (determined after the application of paragraphs (2) and (3)) shall be increased by an amount equal to— the lesser of— an amount equal to 1.4 percent of the amount of the individual's earned income for the most recently completed tax year (or the immediately preceding tax year, if the individual has not filed a return of tax for the most recently completed tax year); or two-thirds of the State's average weekly wage (as determined by the Secretary of Labor); reduced by the amount of the jobseeker allowance for such individual for such week (determined after application of paragraphs (2) and (3)); reduced by the amount of any reduction of the jobseeker allowance for such individual for such week pursuant to paragraph (3). For purposes of subparagraph (A), the term elevated unemployment period means any period during which an extended benefit period would be in effect under subsection (f) or (g) of section 203 of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) if such subsection was applied by substituting 7.5 percent for 5.5 percent. For purposes of subparagraph (A), an eligible individual meets the prior income threshold described in this subparagraph for a week if— the individual's earned income for the most recently completed tax year was equal to or greater than $10,000; and the individual provides such documentation of prior earned income as the Secretary determines appropriate, such as, but not limited to, tax returns, Form W–2s, Form 1099s, and pay stubs. In the case of any taxable year beginning in a calendar year after 2027, the dollar amount in clause (i)(I) shall be increased by an amount equal to— such dollar amount; multiplied by the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2026 for calendar year 2016 in subparagraph (A)(ii) thereof. Any increase determined under subclause (I) shall be rounded to the nearest multiple of $100 in the case of an adjustment of the amount in subsection (a)(1). In this paragraph, the term earned income has the meaning given that term in section 32(c)(2) of the Internal Revenue Code of 1986. Subject to subparagraph (B), an individual may earn up to 100 percent of the amount of the individual's weekly jobseeker allowance without losing eligibility for the weekly jobseeker allowance. In the case of an individual who is not receiving regular compensation or extended compensation under any State of Federal law with respect to a week, if the individual's earnings are greater than 1/4 of the amount of the individual's weekly jobseeker allowance (determined after application of paragraphs (2), (3), and (4)) for the week, the amount of the individual's weekly jobseeker allowance (as so determined) for the week shall be reduced by 75 cents for each dollar earned above 1/4 of the amount of the individual's weekly jobseeker allowance (as so determined). A State shall establish, for each eligible individual who files an application for a jobseeker allowance, a jobseeker allowance account. The maximum amount of a jobseeker allowance payable to any individual for whom a jobseeker allowance account is established under paragraph (1) may not exceed the amount established in such account for such individual. The amount established in an account under paragraph (1) shall be equal to 26 times the amount of the weekly jobseeker allowance (as determined under subsection (b), taking into account the application of paragraph (4) of such subsection but not taking into account the application of paragraphs (2), (3), and (5) of such subsection). Such amount shall be referred to in this section as the base-tier jobseeker allowance. If, at the time that the amount added to an individual's account under paragraph (3) is exhausted, or at any time during the individual's benefit year, such individual's State is in an extended benefit period under section 203(d) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note), such account shall be augmented by an amount (in this section referred to as first tier jobseeker allowance) equal to 13 times the amount of the weekly jobseeker allowance (as determined under subsection (b), taking into account the application of paragraph (4) of such subsection but not taking into account the application of paragraphs (2), (3), and (5) of such subsection). The account of an individual may be augmented not more than once under this paragraph. If, at the time that the amount added to an individual's account under paragraph (4) is exhausted, or at any time during the individual's benefit year, such individual's State is in a second-tier high unemployment period under section 202(b)(3)(B)(i) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note), such account shall be augmented by an amount (in this section referred to as second-tier jobseeker allowance) equal to 13 times the amount of the weekly jobseeker allowance (as determined under subsection (b) of this section, taking into account the application of paragraph (4) of such subsection but not taking into account the application of paragraphs (2), (3), and (5) of such subsection). The account of an individual may be augmented not more than once under this paragraph. If, at the time that the amount added to an individual's account under paragraph (5) is exhausted, or at any time during the individual's benefit year, such individual's State is in a third-tier high unemployment period under section 202(b)(3)(B)(ii) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note), such account shall be augmented by an amount (in this section referred to as third-tier jobseeker allowance) equal to 13 times the amount of the weekly jobseeker allowance (as determined under subsection (b) of this section, taking into account the application of paragraph (4) of such subsection but not taking into account the application of paragraphs (2), (3), and (5) of such subsection). The account of an individual may be augmented not more than once under this paragraph. If, at the time that the amount added to an individual's account under paragraph (6) is exhausted, or at any time during the individual's benefit year, such individual's State is in a fourth-tier high unemployment period under section 202(b)(3)(B)(iii) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note), such account shall be augmented by an amount (in this section referred to as fourth-tier jobseeker allowance) equal to 13 times the amount of the weekly jobseeker allowance (as determined under subsection (b) of this section, taking into account the application of paragraph (4) of such subsection but not taking into account the application of paragraphs (2), (3), and (5) of such subsection). The account of an individual may be augmented not more than once under this paragraph. There shall be paid to each State an amount equal to 100 percent of— the total amount of jobseeker allowances paid to individuals by the State pursuant to this section; and any additional administrative expenses incurred by the State by reason of making such payments (as determined by the Secretary of Labor). Sums payable to any State under this section shall be payable, either in advance or by way of reimbursement (as determined by the Secretary of Labor), in such amounts as the Secretary of Labor estimates the State will be entitled to receive under this section for each calendar month, reduced or increased, as the case may be, by any amount by which the Secretary of Labor finds that the Secretary’s estimates for any prior calendar month were greater or less than the amounts that should have been paid to the State. Such estimates may be made on the basis of such statistical, sampling, or other method as may be agreed upon by the Secretary of Labor and the State agency of the State involved. The Secretary of Labor shall from time to time certify to the Secretary of the Treasury for payment to each State the sums payable to such State under this section. Sums payable to any State under this section shall be deposited in the account of such State in the Unemployment Trust Fund. Amounts deposited under preceding sentence may only be used by the State for the payment of jobseeker allowances under this section. There are appropriated from the general fund of the Treasury, without fiscal year limitation, such sums as may be necessary for purposes of this section. If an individual knowingly has made, or caused to be made by another, a false statement or representation of a material fact, or knowingly has failed, or caused another to fail, to disclose a material fact, and as a result of such false statement or representation or of such nondisclosure such individual has received an amount of jobseeker allowances to which such individual was not entitled, such individual— shall be ineligible for further jobseeker allowances in accordance with the provisions of the applicable State unemployment compensation law relating to fraud in connection with a claim for unemployment compensation; and shall be subject to prosecution under section 1001 of title 18, United States Code. In the case of individuals who have received amounts of jobseeker allowances to which they were not entitled, the State shall require such individuals to repay the amounts of such jobseeker allowances to the State agency, except that the State agency shall waive such repayment if it determines that— the payment of such jobseeker allowance was not based on fraud on the part of any such individual; and such repayment would be contrary to equity and good conscience. The State agency may recover the amount to be repaid, or any part thereof, by deductions from any jobseeker allowance payable to such individual or from any unemployment compensation payable to such individual under any State or Federal unemployment compensation law administered by the State agency or under any other State or Federal law administered by the State agency which provides for the payment of any assistance or allowance with respect to any week of unemployment, during the 3-year period after the date such individual received the payment of the jobseeker allowance to which they were not entitled, in accordance with the same procedures as apply to the recovery of overpayments of regular unemployment benefits paid by the State. No repayment shall be required, and no deduction shall be made, until a determination has been made, notice thereof and an opportunity for a fair hearing has been given to the individual, and the determination has become final. Any determination by a State agency under this section shall be subject to review in the same manner and to the same extent as determinations under the State unemployment compensation law, and only in that manner and to that extent. Any amount recovered by a State agency pursuant to this section shall be deposited in the account of such State in the Unemployment Trust Fund. Amounts deposited under preceding sentence may only be used by the State for the payment of jobseeker allowances under this section. A jobseeker allowance payment shall not be regarded as income and shall not be regarded as a resource for the month of receipt and the following 12 months, for purposes of determining the eligibility of the recipient (or the recipient’s spouse or family) for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds. Not later than 3 months after the date of enactment of this section, the Secretary of Labor shall issue regulations to carry out this section.