S 3706 ISCommentsClose CommentsPermalink

To extend unemployment insurance benefits and cut taxes for businesses to create hiring incentives, and for other purposes.CommentsClose CommentsPermalink

August 4, 2010CommentsClose CommentsPermalink

Ms. STABENOW (for herself, Mr. SCHUMER, Mr. CASEY, Mr. LEVIN, Mr. BROWN of Ohio, Mr. DODD, Mr. DURBIN, Mr. WHITEHOUSE, Mr. REED, and Mr. REID) introduced the following bill; which was read twice and referred to the Committee on FinanceCommentsClose CommentsPermalink

To extend unemployment insurance benefits and cut taxes for businesses to create hiring incentives, and for other purposes.CommentsClose CommentsPermalink

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,CommentsClose CommentsPermalink

SECTION 1. SHORT TITLE.

This Act may be cited as the ‘Americans Want to Work Act’.CommentsClose CommentsPermalink

SEC. 2. ADJUSTMENT TO FOURTH-TIER EMERGENCY UNEMPLOYMENT COMPENSATION.

Section 4002(e)(1) of the Supplemental Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is amended by striking ‘subsection (d)(1) (third-tier emergency unemployment compensation)’ and inserting ‘subsection (f)(1) (fifth-tier emergency unemployment compensation)’.CommentsClose CommentsPermalink

SEC. 3. FIFTH-TIER EMERGENCY UNEMPLOYMENT COMPENSATION.

(a) In General- Section 4002 of the Supplemental Appropriations Act, 2008, as amended by section 2, is further amended--CommentsClose CommentsPermalink





(1) by redesignating subsections (f) and (g) as subsections (h) and (i), respectively; andCommentsClose CommentsPermalink





(2) by inserting after subsection (e) the following new subsection:CommentsClose CommentsPermalink





‘(f) Fifth-Tier Emergency Unemployment Compensation-CommentsClose CommentsPermalink





‘(1) IN GENERAL- If, at the time that the amount added to an individual’s account under subsection (d)(1) (third-tier emergency unemployment compensation) is exhausted or at any time thereafter, such individual’s State is in an extended benefit period (as determined under paragraph (2)), such account shall be further augmented by an amount (hereinafter ‘fifth-tier emergency unemployment compensation’) equal to the lesser of--CommentsClose CommentsPermalink





‘(A) 80 percent of the total amount of regular compensation (including dependents’ allowances) payable to the individual during the individual’s benefit year under the State law; orCommentsClose CommentsPermalink





‘(B) 20 times the individual’s average weekly benefit amount (as determined under subsection (b)(2)) for the benefit year.CommentsClose CommentsPermalink





‘(2) EXTENDED BENEFIT PERIOD- For purposes of paragraph (1), a State shall be considered to be in an extended benefit period, as of any given time, if--CommentsClose CommentsPermalink





‘(A) such a period would then be in effect for such State under section 203(d) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) if such section did not include the requirement under paragraph (1)(A) thereof; orCommentsClose CommentsPermalink





‘(B) such a period would then be in effect for such State under section 203(f) of such Act if--CommentsClose CommentsPermalink





‘(i) such section 203(f) were applied to such State (regardless of whether the State by law had provided for such application); andCommentsClose CommentsPermalink





‘(ii) such section 203(f)--CommentsClose CommentsPermalink





‘(I) were applied by substituting ‘7.5’ for ‘6.5’ in paragraph (1)(A)(i) thereof; andCommentsClose CommentsPermalink





‘(II) did not include the requirement under paragraph (1)(A)(ii) thereof.CommentsClose CommentsPermalink





‘(3) LIMITATION- The account of an individual may be augmented not more than once under this subsection.’.CommentsClose CommentsPermalink





(b) Conforming Amendment to Non-Augmentation Rule- Section 4007(b)(2) of the Supplemental Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is amended--CommentsClose CommentsPermalink





(1) by striking ‘and (e)’ and inserting ‘, (e), and (f)’; andCommentsClose CommentsPermalink





(2) by striking ‘or (e)’ and inserting ‘, (e), or (f)’.CommentsClose CommentsPermalink





(c) Coordination- Section 4002(g) of the Supplemental Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note), as redesignated by subsection (a)(1), is amended by adding at the end the following new paragraphs:CommentsClose CommentsPermalink





‘(3) FURTHER COORDINATION WITH EXTENDED COMPENSATION- Notwithstanding an election under section 4001(e) by a State to provide for the payment of emergency unemployment compensation prior to extended compensation, such State may pay extended compensation to an otherwise eligible individual prior to any emergency unemployment compensation under subsection (f) (by reason of the amendments made by section 3(a) of the Americans Want to Work Act), if such individual claimed extended compensation for at least 1 week of unemployment after the exhaustion of emergency unemployment compensation under this part (as this part was in effect on the day before the date of the enactment of this subsection).CommentsClose CommentsPermalink





‘(4) COORDINATION WITH TIERS III, IV, AND V- If a State determines that implementation of the fifth-tier of emergency unemployment compensation by reason of the amendments made by sections 2 and 3 of the Americans Want to Work Act would unduly delay the prompt payment of emergency unemployment compensation under this title by reason of the amendments made by such Act, such State may elect to pay fourth-tier emergency unemployment compensation prior to the payment of fifth-tier emergency unemployment compensation until such time as such State determines that fifth-tier emergency unemployment compensation may be paid without undue delay. For purposes of determining whether an account may be augmented for fifth-tier emergency unemployment compensation under subsection (f), if a State makes the election described in the previous sentence, such State shall treat the date of exhaustion of fourth-tier emergency unemployment compensation as the date of exhaustion of third-tier emergency unemployment compensation if the date of exhaustion of fourth-tier emergency unemployment compensation is later than the date of exhaustion of third-tier emergency unemployment compensation.’.CommentsClose CommentsPermalink





(d) Funding- Section 4004(e)(1) of the Supplemental Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is amended--CommentsClose CommentsPermalink





(1) in subparagraph (E), by striking ‘and’ at the end; andCommentsClose CommentsPermalink





(2) by inserting after subparagraph (F) the following new subparagraph:CommentsClose CommentsPermalink





‘(G) the amendments made by subsections (a), (b), and (c) of section 3 of the Americans Want to Work Act; and’.CommentsClose CommentsPermalink





(e) Effective Date- The amendments made by this section shall apply as if included in the enactment of the Supplemental Appropriations Act, 2008, except that no amount shall be payable by virtue of such amendments with respect to any week of unemployment commencing before the date of the enactment of this Act.CommentsClose CommentsPermalink

SEC. 4. EXTENSION OF PAYROLL TAX FORGIVENESS FOR HIRING UNEMPLOYED WORKERS AND BUSINESS CREDIT FOR THE RETENTION OF CERTAIN NEWLY HIRED INDIVIDUALS.

(a) Extension- Section 3111(d) of the Internal Revenue Code of 1986 is amended--CommentsClose CommentsPermalink





(1) by striking ‘with respect to employment during the period beginning on the day after the date of the enactment of this subsection and ending on December 31, 2010,’ in paragraph (1) and inserting ‘during the applicable period with respect to employment’,CommentsClose CommentsPermalink





(2) by striking ‘January 1, 2011’ in paragraph (3) and inserting ‘January 1, 2012’,CommentsClose CommentsPermalink





(3) by redesignating paragraph (5) as paragraph (6) and by inserting after paragraph (4) the following new paragraph:CommentsClose CommentsPermalink





‘(5) APPLICABLE PERIOD- For purposes of paragraph (1), the applicable period is--CommentsClose CommentsPermalink





‘(A) with respect to any qualified individual who begins employment after February 3, 2010, the period beginning after March 18, 2010, and ending on December 31, 2010, andCommentsClose CommentsPermalink





‘(B) with respect to any qualified individual who begins employment after August 4, 2010, the period beginning on the day after the date of the enactment of this paragraph and ending on December 31, 2011.’, andCommentsClose CommentsPermalink





(4) by inserting ‘and 2011’ after ‘2010’ in the heading thereof.CommentsClose CommentsPermalink





(b) Railroad Retirement Taxes- Section 3221(c) of the Internal Revenue Code of 1986 is amended--CommentsClose CommentsPermalink





(1) by striking ‘during the period beginning on the day after the date of the enactment of this subsection and ending on December 31, 2010’ in paragraph (1) and inserting ‘during the applicable period’,CommentsClose CommentsPermalink





(2) by striking ‘January 1, 2011’ in paragraph (3) and inserting ‘January 1, 2012’,CommentsClose CommentsPermalink





(3) by redesignating paragraph (5) as paragraph (6) and by inserting after paragraph (4) the following new paragraph:CommentsClose CommentsPermalink





‘(5) APPLICABLE PERIOD- For purposes of paragraph (1), the applicable period is--CommentsClose CommentsPermalink





‘(A) with respect to any qualified individual who begins employment after February 3, 2010, the period beginning after March 18, 2010, and ending on December 31, 2010, andCommentsClose CommentsPermalink





‘(B) with respect to any qualified individual who begins employment after August 4, 2010, the period beginning on the day after the date of the enactment of this paragraph and ending on December 31, 2011.’, andCommentsClose CommentsPermalink





(4) by inserting ‘and 2011’ after ‘2010’ in the heading thereof.CommentsClose CommentsPermalink





(c) Transfers to Certain Funds- Section 101 of the Hiring Incentives to Restore Employment Act is amended--CommentsClose CommentsPermalink





(1) by inserting ‘and section 4(a) of the Americans Want to Work Act’ after ‘subsection (a)’ in subsection (c), andCommentsClose CommentsPermalink





(2) by inserting ‘and section 4(b) of the Americans Want to Work Act’ after ‘paragraph (1)’ in subsection (d)(2).CommentsClose CommentsPermalink





(d) Conforming Amendment- The heading of section 102 of the Hiring Incentives to Restore Employment Act is amended by inserting ‘and 2011’ after ‘2010’.CommentsClose CommentsPermalink





(e) Treatment of Temporary Census Workers- Sections 3111(d)(3) and 3121(c)(3) of the Internal Revenue Code of 1986 are each amended by adding at the end the following new flush sentence:CommentsClose CommentsPermalink





‘For purposes of subparagraph (B), employment by the Bureau of the Census as a temporary enumerator for the 2010 decennial census shall not be taken into account.’.CommentsClose CommentsPermalink





(f) Effective Date- The amendments made by this section shall take effect as if included in the amendments made by section 101 of the Hiring Incentives to Restore Employment Act.CommentsClose CommentsPermalink

SEC. 5. INCREASE OF BUSINESS CREDIT FOR THE RETENTION OF CERTAIN NEWLY HIRED INDIVIDUALS.

(a) In General- Section 102 of the Hiring Incentives to Restore Employment Act (Public Law 111-147) is amended by adding at the end the following new subsection:CommentsClose CommentsPermalink





‘(e) Increased Credit for Certain Long-Term Unemployed Workers-CommentsClose CommentsPermalink





‘(1) IN GENERAL- In the case of a qualified long-term unemployed worker, the credit otherwise determined under subsection (a) (without regard to this subsection) with respect to such qualified long-term unemployed worker shall be increased by $1,000.CommentsClose CommentsPermalink





‘(2) QUALIFIED LONG-TERM UNEMPLOYED WORKER- For purposes of this subsection, the term ‘qualified long-term unemployed worker’ means any qualified individual (as defined in section 3111(d)(3) or section 3221(c)(3) of the Internal Revenue Code of 1986)--CommentsClose CommentsPermalink





‘(A) who is a retained worker,CommentsClose CommentsPermalink





‘(B) who certifies by signed affidavit, under penalties of perjury, that--CommentsClose CommentsPermalink





‘(i) such individual has not been employed during the 693-day period ending on the date such individual begins the employment with respect to which the individual is a qualified individual, orCommentsClose CommentsPermalink





‘(ii) such individual has exhausted all unemployment insurance benefits under Federal or State law, if such benefits are exhausted in a period of less than 693 days, andCommentsClose CommentsPermalink





‘(C) who begins employment with a qualified employer (as defined in section 3111(d)(2) or section 3221(c)(2) of the Internal Revenue Code of 1986) after the date of the enactment of this subsection and before January 1, 2012.’.CommentsClose CommentsPermalink





(b) Effective Date- The amendment made by this section shall apply to individuals beginning employment after the date of the enactment of this Act, in taxable years ending after such date.CommentsClose CommentsPermalink