-CITE-
    26 USC CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle C - Employment Taxes
    CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT

-HEAD-
                 CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT             

-MISC1-
    Sec.                                                     
    3301.       Rate of tax.                                          
    3302.       Credits against tax.                                  
    3303.       Conditions of additional credit allowance.            
    3304.       Approval of State laws.                               
    3305.       Applicability of State law.                           
    3306.       Definitions.                                          
    3307.       Deductions as constructive payments.                  
    3308.       Instrumentalities of the United States.               
    3309.       State law coverage of services performed for nonprofit
                 organizations or governmental entities.              
    3310.       Judicial review.                                      
    3311.       Short title.                                          

                                AMENDMENTS                            
      1976 - Pub. L. 94-566, title I, Sec. 115(c)(4), Oct. 20, 1976, 90
    Stat. 2671, substituted "services performed for nonprofit
    organizations or governmental entities" for "certain services
    performed for nonprofit organizations and for State hospitals and
    institutions of higher education" in item 3309.
      1970 - Pub. L. 91-373, title I, Secs. 104(b)(2), 131(b)(3), Aug.
    10, 1970, 84 Stat. 699, 705, added items 3309 and 3310 and
    redesignated former item 3309 as 3311.
      1960 - Pub. L. 86-778, title V, Sec. 531(d)(2), Sept. 13, 1960,
    74 Stat. 984, added item 3308 and redesignated former item 3308 as
    3309.

-End-



-CITE-
    26 USC Sec. 3301                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle C - Employment Taxes
    CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT

-HEAD-
    Sec. 3301. Rate of tax

-STATUTE-
      There is hereby imposed on every employer (as defined in section
    3306(a)) for each calendar year an excise tax, with respect to
    having individuals in his employ, equal to - 
        (1) 6.2 percent in the case of calendar years 1988 through
      2007; or
        (2) 6.0 percent in the case of calendar year 2008 and each
      calendar year thereafter;

    of the total wages (as defined in section 3306(b)) paid by him
    during the calendar year with respect to employment (as defined in
    section 3306(c)).

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 439; Pub. L. 86-778, title V,
    Sec. 523(a), Sept. 13, 1960, 74 Stat. 980; Pub. L. 87-6, Sec.
    14(a), Mar. 24, 1961, 75 Stat. 16; Pub. L. 88-31, Sec. 2(a), May
    29, 1963, 77 Stat. 51; Pub. L. 91-373, title III, Sec. 301(a), Aug.
    10, 1970, 84 Stat. 713; Pub. L. 92-329, Sec. 2(a), June 30, 1972,
    86 Stat. 398; Pub. L. 94-455, title XIX, Sec. 1903(a)(11), Oct. 4,
    1976, 90 Stat. 1808; Pub. L. 94-566, title II, Sec. 211(b), Oct.
    20, 1976, 90 Stat. 2676; Pub. L. 97-248, title II, Sec. 271(b)(1),
    (c)(1), Sept. 3, 1982, 96 Stat. 554, 555; Pub. L. 99-514, title
    XVIII, Sec. 1899A(42), Oct. 22, 1986, 100 Stat. 2960; Pub. L. 100-
    203, title IX, Sec. 9153(a), Dec. 22, 1987, 101 Stat. 1330-326;
    Pub. L. 101-508, title XI, Sec. 11333(a), Nov. 5, 1990, 104 Stat.
    1388-470; Pub. L. 102-164, title IV, Sec. 402, Nov. 15, 1991, 105
    Stat. 1061; Pub. L. 103-66, title XIII, Sec. 13751, Aug. 10, 1993,
    107 Stat. 664; Pub. L. 105-34, title X, Sec. 1035, Aug. 5, 1997,
    111 Stat. 937.)


-MISC1-
                                AMENDMENTS                            
      1997 - Par. (1). Pub. L. 105-34, Sec. 1035(1), substituted "2007"
    for "1998".
      Par. (2). Pub. L. 105-34, Sec. 1035(2), substituted "2008" for
    "1999".
      1993 - Par. (1). Pub. L. 103-66, Sec. 13751(1), substituted
    "1998" for "1996".
      Par. (2). Pub. L. 103-66, Sec. 13751(2), substituted "1999" for
    "1997".
      1991 - Par. (1). Pub. L. 102-164, Sec. 402(1), substituted "1996"
    for "1995".
      Par. (2). Pub. L. 102-164, Sec. 402(2), substituted "1997" for
    "1996".
      1990 - Par. (1). Pub. L. 101-508, Sec. 11333(a)(1), substituted
    "1988 through 1995" for "1988, 1989, and 1990".
      Par. (2). Pub. L. 101-508, Sec. 11333(a)(2), substituted "1996"
    for "1991".
      1987 - Pars. (1), (2). Pub. L. 100-203 amended pars. (1) and (2)
    generally. Prior to amendment, pars. (1) and (2) read as follows:
      "(1) 6.2 percent, in the case of a calendar year beginning before
    the first calendar year after 1976, as of January 1 of which there
    is not a balance of repayable advances made to the extended
    unemployment compensation account (established by section 905(a) of
    the Social Security Act); or
      "(2) 6.0 percent, in the case of such first calendar year and
    each calendar year thereafter;".
      1986 - Par. (1). Pub. L. 99-514 substituted "unemployment" for
    "unemployed".
      1982 - Par. (1). Pub. L. 97-248, Sec. 271(c)(1)(A), substituted
    "6.2 percent" for "3.5 percent".
      Pub. L. 97-248, Sec. 271(b)(1), substituted "3.5 percent" for
    "3.4 percent".
      Par. (2). Pub. L. 97-248, Sec. 271(c)(1)(B), substituted "6.0
    percent" for "3.2 percent".
      1976 - Pub. L. 94-566 substituted provisions imposing an excise
    tax equal to 3.4 percent, in the case of a calendar year beginning
    before the first calendar year after 1976, as of January 1 of which
    there is not a balance of repayable advances made to the extended
    unemployed compensation account (established by section 905(a) of
    the Social Security Act), or 3.2 percent, in the case of such first
    calendar year and each calendar year thereafter, of the total wages
    (as defined in section 3306(b)) paid by him during the calendar
    year with respect to employment (as defined in section 3306(c)),
    for provisions imposing an excise tax for the calendar year 1970
    and each calendar year thereafter, with respect to having
    individuals in his employ, equal to 3.2 percent of the total wages
    (as defined in section 3306(b)) paid by him during the calendar
    year with respect to employment (as defined in section 3306(c)) and
    provisions that, in the case of wages paid during the calendar year
    1973, the rate of such tax should be 3.28 percent in lieu of 3.2
    percent.
      Pub. L. 94-455 substituted "each calendar year" for "the calendar
    year 1970 and each calendar year thereafter" and struck out
    provisions relating to the rate of tax in the case of wages paid
    during the calendar year 1973.
      1972 - Pub. L. 92-329 inserted provisions setting forth the rate
    of tax in the case of wages paid during the calendar year 1973.
      1970 - Pub. L. 91-373 increased the rate from 3.1 percent to 3.2
    percent and struck out provisions setting special rates for wages
    paid during 1962 and 1963.
      1963 - Pub. L. 88-31 reduced the tax rate for the year 1963 from
    3.5 percent to 3.35 percent.
      1961 - Pub. L. 87-6 provided for a tax rate of 3.5 percent for
    calendar years 1962 and 1963.
      1960 - Pub. L. 86-778 substituted "1961" for "1955" and "3.1
    percent" for "3 percent".

                     EFFECTIVE DATE OF 1990 AMENDMENT                 
      Section 11333(b) of Pub. L. 101-508 provided that: "The
    amendments made by this section [amending this section] shall apply
    to wages paid after December 31, 1990."

                     EFFECTIVE DATE OF 1987 AMENDMENT                 
      Section 9153(b) of Pub. L. 100-203 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to wages
    paid on or after January 1, 1988."

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Section 271(d)(1), (2), formerly 271(b)(1), (2), of Pub. L. 97-
    248, as redesignated by Pub. L. 98-601, Sec. 1(a), Oct. 30, 1984,
    98 Stat. 3147, provided that:
      "(1) Subsections (a) and (b). - The amendments made by
    subsections (a) and (b) [amending this section, sections 3306 and
    6157 of this title, and sections 1101 and 1105 of Title 42, The
    Public Health and Welfare] shall apply to remuneration paid after
    December 31, 1982.
      "(2) Subsection (c). - The amendments made by subsection (c)
    [amending this section, sections 3302 and 6157 of this title, and
    section 1101 of Title 42] shall apply to remuneration paid after
    December 31, 1984."

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Section 211(d)(2) of Pub. L. 94-566 provided that: "The amendment
    made by subsection (b) [amending this section] shall apply to
    remuneration paid after December 31, 1976."

                     EFFECTIVE DATE OF 1970 AMENDMENT                 
      Section 301(a) of Pub. L. 91-373 provided that the amendment made
    by that section is effective with respect to remuneration paid
    after Dec. 31, 1969.

                     EFFECTIVE DATE OF 1960 AMENDMENT                 
      Section 523(c) of Pub. L. 86-778 provided that: "The amendments
    made by subsection (a) [amending this section] shall apply only
    with respect to the calendar year 1961 and calendar years
    thereafter."

            PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989        
      For provisions directing that if any amendments made by subtitle
    A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
    title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
    amendment to any plan, such plan amendment shall not be required to
    be made before the first plan year beginning on or after Jan. 1,
    1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
    note under section 401 of this title.

-End-



-CITE-
    26 USC Sec. 3302                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle C - Employment Taxes
    CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT

-HEAD-
    Sec. 3302. Credits against tax

-STATUTE-
    (a) Contributions to State unemployment funds
      (1) The taxpayer may, to the extent provided in this subsection
    and subsection (c), credit against the tax imposed by section 3301
    the amount of contributions paid by him into an unemployment fund
    maintained during the taxable year under the unemployment
    compensation law of a State which is certified as provided in
    section 3304 for the 12-month period ending on October 31 of such
    year.
      (2) The credit shall be permitted against the tax for the taxable
    year only for the amount of contributions paid with respect to such
    taxable year.
      (3) The credit against the tax for any taxable year shall be
    permitted only for contributions paid on or before the last day
    upon which the taxpayer is required under section 6071 to file a
    return for such year; except that credit shall be permitted for
    contributions paid after such last day, but such credit shall not
    exceed 90 percent of the amount which would have been allowable as
    credit on account of such contributions had they been paid on or
    before such last day.
      (4) Upon the payment of contributions into the unemployment fund
    of a State which are required under the unemployment compensation
    law of that State with respect to remuneration on the basis of
    which, prior to such payment into the proper fund, the taxpayer
    erroneously paid an amount as contributions under another
    unemployment compensation law, the payment into the proper fund
    shall, for purposes of credit against the tax, be deemed to have
    been made at the time of the erroneous payment. If, by reason of
    such other law, the taxpayer was entitled to cease paying
    contributions with respect to services subject to such other law,
    the payment into the proper fund shall, for purposes of credit
    against the tax, be deemed to have been made on the date the return
    for the taxable year was filed under section 6071.
      (5) In the case of wages paid by the trustee of an estate under
    title 11 of the United States Code, if the failure to pay
    contributions on time was without fault by the trustee, paragraph
    (3) shall be applied by substituting "100 percent" for "90
    percent".
    (b) Additional credit
      In addition to the credit allowed under subsection (a), a
    taxpayer may credit against the tax imposed by section 3301 for any
    taxable year an amount, with respect to the unemployment
    compensation law of each State certified as provided in section
    3303 for the 12-month period ending on October 31 of such year, or
    with respect to any provisions thereof so certified, equal to the
    amount, if any, by which the contributions required to be paid by
    him with respect to the taxable year were less than the
    contributions such taxpayer would have been required to pay if
    throughout the taxable year he had been subject under such State
    law to the highest rate applied thereunder in such 12-month period
    to any person having individuals in his employ, or to a rate of 5.4
    percent, whichever rate is lower.
    (c) Limit on total credits
      (1) The total credits allowed to a taxpayer under this section
    shall not exceed 90 percent of the tax against which such credits
    are allowable.
      (2) If an advance or advances have been made to the unemployment
    account of a State under title XII of the Social Security Act, then
    the total credits (after applying subsections (a) and (b) and
    paragraph (1) of this subsection) otherwise allowable under this
    section for the taxable year in the case of a taxpayer subject to
    the unemployment compensation law of such State shall be reduced - 
        (A)(i) in the case of a taxable year beginning with the second
      consecutive January 1 as of the beginning of which there is a
      balance of such advances, by 5 percent of the tax imposed by
      section 3301 with respect to the wages paid by such taxpayer
      during such taxable year which are attributable to such State;
      and
        (ii) in the case of any succeeding taxable year beginning with
      a consecutive January 1 as of the beginning of which there is a
      balance of such advances, by an additional 5 percent, for each
      such succeeding taxable year, of the tax imposed by section 3301
      with respect to the wages paid by such taxpayer during such
      taxable year which are attributable to such State;
        (B) in the case of a taxable year beginning with the third or
      fourth consecutive January 1 as of the beginning of which there
      is a balance of such advances, by the amount determined by
      multiplying the wages paid by such taxpayer during such taxable
      year which are attributable to such State by the percentage (if
      any), multiplied by a fraction, the numerator of which is the
      State's average annual wage in covered employment for the
      calendar year in which the determination is made and the
      denominator of which is the wage base under this chapter, by
      which - 
          (i) 2.7 percent multiplied by a fraction, the numerator of
        which is the wage base under this chapter and the denominator
        of which is the estimated United States average annual wage in
        covered employment for the calendar year in which the
        determination is to be made, exceeds
          (ii) the average employer contribution rate for such State
        for the calendar year preceding such taxable year; and

        (C) in the case of a taxable year beginning with the fifth or
      any succeeding consecutive January 1 as of the beginning of which
      there is a balance of such advances, by the amount determined by
      multiplying the wages paid by such taxpayer during such taxable
      year which are attributable to such State by the percentage (if
      any) by which - 
          (i) the 5-year benefit cost rate applicable to such State for
        such taxable year or (if higher) 2.7 percent, exceeds
          (ii) the average employer contribution rate for such State
        for the calendar year preceding such taxable year.

    The provisions of the preceding sentence shall not be applicable
    with respect to the taxable year beginning January 1, 1975, or any
    succeeding taxable year which begins before January 1, 1980; and,
    for purposes of such sentence, January 1, 1980, shall be deemed to
    be the first January 1 occurring after January 1, 1974, and
    consecutive taxable years in the period commencing January 1, 1980,
    shall be determined as if the taxable year which begins on January
    1, 1980, were the taxable year immediately succeeding the taxable
    year which began on January 1, 1974. Subparagraph (C) shall not
    apply with respect to any taxable year to which it would otherwise
    apply (but subparagraph (B) shall apply to such taxable year) if
    the Secretary of Labor determines (on or before November 10 of such
    taxable year) that the State meets the requirements of subsection
    (f)(2)(B) for such taxable year.
      (3) If the Secretary of Labor determines that a State, or State
    agency, has not - 
        (A) entered into the agreement described in section 239 of the
      Trade Act of 1974, with the Secretary of Labor before July 15,
      1975, or
        (B) fulfilled its commitments under an agreement with the
      Secretary of Labor as described in section 239 of the Trade Act
      of 1974,

    then, in the case of a taxpayer subject to the unemployment
    compensation law of such State, the total credits (after applying
    subsections (a) and (b) and paragraphs (1) and (2) of this section)
    otherwise allowable under this section for a year during which such
    State or agency does not enter into or fulfill such an agreement
    shall be reduced by 7 1/2  percent of the tax imposed with respect
    to wages paid by such taxpayer during such year which are
    attributable to such State.
    (d) Definitions and special rules relating to subsection (c)
      (1) Rate of tax deemed to be 6 percent
        In applying subsection (c), the tax imposed by section 3301
      shall be computed at the rate of 6 percent in lieu of the rate
      provided by such section.
      (2) Wages attributable to a particular State
        For purposes of subsection (c), wages shall be attributable to
      a particular State if they are subject to the unemployment
      compensation law of the State, or (if not subject to the
      unemployment compensation law of any State) if they are
      determined (under rules or regulations prescribed by the
      Secretary) to be attributable to such State.
      (3) Additional taxes inapplicable where advances are repaid
        before November 10 of taxable year
        Paragraph (2) of subsection (c) shall not apply with respect to
      any State for the taxable year if (as of the beginning of
      November 10 of such year) there is no balance of advances
      referred to in such paragraph.
      (4) Average employer contribution rate
        For purposes of subparagraphs (B) and (C) of subsection (c)(2),
      the average employer contribution rate for any State for any
      calendar year is that percentage obtained by dividing - 
          (A) the total of the contributions paid into the State
        unemployment fund with respect to such calendar year, by
          (B)(i) for purposes of subparagraph (B) of subsection (c)(2),
        the total of the wages (as determined without any limitation on
        amount) attributable to such State subject to contributions
        under this chapter with respect to such calendar year, and
          (ii) for purposes of subparagraph (C) of subsection (c)(2),
        the total of the remuneration subject to contributions under
        the State unemployment compensation law with respect to such
        calendar year.

      For purposes of subparagraph (C) of subsection (c)(2), if the
      average employer contribution rate for any State for any calendar
      year (determined without regard to this sentence) equals or
      exceeds 2.7 percent, such rate shall be determined by increasing
      the amount taken into account under subparagraph (A) of the
      preceding sentence by the aggregate amount of employee payments
      (if any) into the unemployment fund of such State with respect to
      such calendar year which are to be used solely in the payment of
      unemployment compensation.
      (5) 5-year benefit cost rate
        For purposes of subparagraph (C) of subsection (c)(2), the 5-
      year benefit cost rate applicable to any State for any taxable
      year is that percentage obtained by dividing - 
          (A) one-fifth of the total of the compensation paid under the
        State unemployment compensation law during the 5-year period
        ending at the close of the second calendar year preceding such
        taxable year, by
          (B) the total of the remuneration subject to contributions
        under the State unemployment compensation law with respect to
        the first calendar year preceding such taxable year.
      (6) Rounding
        If any percentage referred to in either subparagraph (B) or (C)
      of subsection (c)(2) is not a multiple of .1 percent, it shall be
      rounded to the nearest multiple of .1 percent.
      (7) Determination and certification of percentages
        The percentage referred to in subsection (c)(2)(B) or (C) for
      any taxable year for any State having a balance referred to
      therein shall be determined by the Secretary of Labor, and shall
      be certified by him to the Secretary of the Treasury before June
      1 of such year, on the basis of a report furnished by such State
      to the Secretary of Labor before May 1 of such year. Any such
      State report shall be made as of the close of March 31 of the
      taxable year, and shall be made on such forms, and shall contain
      such information, as the Secretary of Labor deems necessary to
      the performance of his duties under this section.
    (e) Successor employer
      Subject to the limits provided by subsection (c), if - 
        (1) an employer acquires during any calendar year substantially
      all the property used in the trade or business of another person,
      or used in a separate unit of a trade or business of such other
      person, and immediately after the acquisition employs in his
      trade or business one or more individuals who immediately prior
      to the acquisition were employed in the trade or business of such
      other person, and
        (2) such other person is not an employer for the calendar year
      in which the acquisition takes place,

    then, for the calendar year in which the acquisition takes place,
    in addition to the credits allowed under subsections (a) and (b),
    such employer may credit against the tax imposed by section 3301
    for such year an amount equal to the credits which (without regard
    to subsection (c)) would have been allowable to such other person
    under subsections (a) and (b) and this subsection for such year, if
    such other person had been an employer, with respect to
    remuneration subject to contributions under the unemployment
    compensation law of a State paid by such other person to the
    individual or individuals described in paragraph (1).
    (f) Limitation on credit reduction
      (1) Limitation
        In the case of any State which meets the requirements of
      paragraph (2) with respect to any taxable year the reduction
      under subsection (c)(2) in credits otherwise applicable to
      taxpayers subject to the unemployment compensation law of such
      State shall not exceed the greater of - 
          (A) the reduction which was in effect with respect to such
        State under subsection (c)(2) for the preceding taxable year,
        or
          (B) 0.6 percent of the wages paid by the taxpayer during such
        taxable year which are attributable to such State.
      (2) Requirements
        The requirements of this paragraph are met by any State with
      respect to any taxable year if the Secretary of Labor determines
      (on or before November 10 of such taxable year) that - 
          (A) no State action was taken during the 12-month period
        ending on September 30 of such taxable year (excluding any
        action required under State law as in effect prior to the date
        of the enactment of this subsection) which has resulted or will
        result in a reduction in such State's unemployment tax effort
        (as defined by the Secretary of Labor in regulations),
          (B) no State action was taken during the 12-month period
        ending on September 30 of such taxable year (excluding any
        action required under State law as in effect prior to the date
        of the enactment of this subsection) which has resulted or will
        result in a net decrease in the solvency of the State
        unemployment compensation system (as defined by the Secretary
        of Labor in regulations),
          (C) the State unemployment tax rate for the taxable year
        equals or exceeds the average benefit cost ratio for calendar
        years in the 5-calendar year period ending with the last
        calendar year before the taxable year, and
          (D) the outstanding balance for such State of advances under
        title XII of the Social Security Act on September 30 of such
        taxable year was not greater than the outstanding balance for
        such State of such advances on September 30 of the third
        preceding taxable year (or, for purposes of applying this
        subparagraph to taxable year 1983, September 30, 1981).

      The requirements of subparagraphs (C) and (D) shall not apply to
      taxable years 1981 and 1982.
      (3) Credit reductions for subsequent years
        If the credit reduction under subsection (c)(2) is limited by
      reason of paragraph (1) of this subsection for any taxable year,
      for purposes of applying subsection (c)(2) to subsequent taxable
      years (including years after 1987), the taxable year for which
      the credit reduction was so limited (and January 1 thereof) shall
      not be taken into account.
      (4) State unemployment tax rate
        For purposes of this subsection - 
        (A) In general
          The State unemployment tax rate for any taxable year is the
        percentage obtained by dividing - 
            (i) the total amount of contributions paid into the State
          unemployment fund with respect to such taxable year, by
            (ii) the total amount of the remuneration subject to
          contributions under the State unemployment compensation law
          with respect to such taxable year (determined without regard
          to any limitation on the amount of wages subject to
          contribution under the State law).
        (B) Treatment of additional tax under this chapter
          (i) Taxable year 1983
            In the case of taxable year 1983, any additional tax
          imposed under this chapter with respect to any State by
          reason of subsection (c)(2) shall be treated as contributions
          paid into the State unemployment fund with respect to such
          taxable year.
          (ii) Taxable year 1984
            In the case of taxable year 1984, any additional tax
          imposed under this chapter with respect to any State by
          reason of subsection (c)(2) shall (to the extent such
          additional tax is attributable to a credit reduction in
          excess of 0.6 of wages attributable to such State) be treated
          as contributions paid into the State unemployment fund with
          respect to such taxable year.
      (5) Benefit cost ratio
        For purposes of this subsection - 
        (A) In general
          The benefit cost ratio for any calendar year is the
        percentage determined by dividing - 
            (i) the sum of the total of the compensation paid under the
          State unemployment compensation law during such calendar year
          and any interest paid during such calendar year on advances
          made to the State under title XII of the Social Security Act,
          by
            (ii) the total amount of the remuneration subject to
          contributions under the State unemployment compensation law
          with respect to such calendar year (determined without regard
          to any limitation on the amount of remuneration subject to
          contribution under the State law).
        (B) Reimbursable benefits not taken into account
          For purposes of subparagraph (A), compensation shall not be
        taken into account to the extent - 
            (i) the State is entitled to reimbursement for such
          compensation under the provisions of any Federal law, or
            (ii) such compensation is attributable to services
          performed for a reimbursing employer.
        (C) Reimbursing employer
          The term "reimbursing employer" means any governmental entity
        or other organization (or group of governmental entities or any
        other organizations) which makes reimbursements in lieu of
        contributions to the State unemployment fund.
        (D) Special rules for years before 1985
          (i) Taxable year 1983
            For purposes of determining whether a State meets the
          requirements of paragraph (2)(C) for taxable year 1983, only
          regular compensation (as defined in section 205 of the
          Federal-State Extended Unemployment Compensation Act of 1970)
          shall be taken into account for purposes of determining the
          benefit ratio for any preceding calendar year before 1982.
          (ii) Taxable year 1984
            For purposes of determining whether a State meets the
          requirements of paragraph (2)(C) for taxable year 1984, only
          regular compensation (as so defined) shall be taken into
          account for purposes of determining the benefit ratio for any
          preceding calendar year before 1981.
        (E) Rounding
          If any percentage determined under subparagraph (A) is not a
        multiple of .1 percent, such percentage shall be reduced to the
        nearest multiple of .1 percent.
      (6) Reports
        The Secretary of Labor may, by regulations, require a State to
      furnish such information at such time and in such manner as may
      be necessary for purposes of this subsection.
      (7) Definitions and special rules
        The definitions and special rules set forth in subsection (d)
      shall apply to this subsection in the same manner as they apply
      to subsection (c).
      (8) Partial limitation
        (A) In the case of a State which would meet the requirements of
      this subsection for a taxable year prior to 1986 but for its
      failure to meet one of the requirements contained in subparagraph
      (C) or (D) of paragraph (2), the reduction under subsection
      (c)(2) in credits otherwise applicable to taxpayers in such State
      for such taxable year and each subsequent year (in a period of
      consecutive years for each of which a credit reduction is in
      effect for taxpayers in such State) shall be reduced by 0.1
      percentage point.
        (B) In the case of a State which does not meet the requirements
      of paragraph (2) but meets the requirements of subparagraphs (A)
      and (B) of paragraph (2) and which also meets the requirements of
      section 1202(b)(8)(B) of the Social Security Act with respect to
      such taxable year, the reduction under subsection (c)(2) in
      credits otherwise applicable to taxpayers in such State for such
      taxable year and each subsequent year (in a period of consecutive
      years for each of which a credit reduction is in effect for
      taxpayers in such State) shall be further reduced by an
      additional 0.1 percentage point.
        (C) In no case shall the application of subparagraphs (A) and
      (B) reduce the credit reduction otherwise applicable under
      subsection (c)(2) below the limitation under paragraph (1).
    (g) Credit reduction not to apply when State makes certain
      repayments
      (1) In general
        In the case of any State which meets requirements of paragraph
      (2) with respect to any taxable year, subsection (c)(2) shall not
      apply to such taxable year; except that such taxable year (and
      January 1 of such taxable year) shall (except as provided in
      subsection (f)(3)) be taken into account for purposes of applying
      subsection (c)(2) to succeeding taxable years.
      (2) Requirements
        The requirements of this paragraph are met by any State with
      respect to any taxable year if the Secretary of Labor determines
      that - 
          (A) the repayments during the 1-year period ending on
        November 9 of such taxable year made by such State of advances
        under title XII of the Social Security Act are not less than
        the sum of - 
            (i) the potential additional taxes for such taxable year,
          and
            (ii) any advances made to such State during such 1-year
          period under such title XII,

          (B) there will be sufficient amounts in the State
        unemployment fund to pay all compensation during the 3-month
        period beginning on November 1 of such taxable year without
        receiving any advance under title XII of the Social Security
        Act, and
          (C) there is a net increase in the solvency of the State
        unemployment compensation system for the taxable year
        attributable to changes made in the State law after the date on
        which the first advance taken into account in determining the
        amount of the potential additional taxes was made (or, if
        later, after the date of the enactment of this subsection) and
        such net increase equals or exceeds the potential additional
        taxes for such taxable year.
      (3) Definitions
        For purposes of paragraph (2) - 
        (A) Potential additional taxes
          The term "potential additional taxes" means, with respect to
        any State for any taxable year, the aggregate amount of the
        additional tax which would be payable under this chapter for
        such taxable year by all taxpayers subject to the unemployment
        compensation law of such State for such taxable year if
        paragraph (2) of subsection (c) had applied to such taxable
        year and any preceding taxable year without regard to this
        subsection but with regard to subsection (f).
        (B) Treatment of certain reductions
          Any reduction in the State's balance under section 901(d)(1)
        of the Social Security Act shall not be treated as a repayment
        made by such State.
      (4) Reports
        The Secretary of Labor may require a State to furnish such
      information at such time and in such manner as may be necessary
      for purposes of paragraph (2).

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 439; Pub. L. 86-778, title V,
    Sec. 523(b), Sept. 13, 1960, 74 Stat. 980; Pub. L. 87-6, Sec.
    14(b), Mar. 24, 1961, 75 Stat. 16; Pub. L. 87-321, Sec. 1(a), Sept.
    26, 1961, 75 Stat. 683; Pub. L. 88-31, Sec. 2(b), May 29, 1963, 77
    Stat. 51; Pub. L. 88-173, Sec. 1(a)-(c), Nov. 7, 1963, 77 Stat.
    305; Pub. L. 91-373, title I, Sec. 142(a), (b), Aug. 10, 1970, 84
    Stat. 707; Pub. L. 93-618, title II, Sec. 239(e), Jan. 3, 1975, 88
    Stat. 2025; Pub. L. 94-45, title I, Sec. 110(a), title III, Sec.
    302, June 30, 1975, 89 Stat. 239, 243; Pub. L. 94-455, title XIX,
    Secs. 1903(a)(12), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1808,
    1834; Pub. L. 95-19, title II, Sec. 201(a), Apr. 12, 1977, 91 Stat.
    43; Pub. L. 96-589, Sec. 6(f), Dec. 24, 1980, 94 Stat. 3409; Pub.
    L. 97-35, title XXIV, Sec. 2406(a), Aug. 13, 1981, 95 Stat. 876;
    Pub. L. 97-248, title II, Secs. 271(c)(2), (3)(A), (B), 272(a),
    273(a), Sept. 3, 1982, 96 Stat. 555-557; Pub. L. 98-21, title V,
    Secs. 512(a)(1), (b), 513(a)-(c), Apr. 20, 1983, 97 Stat. 146, 147;
    Pub. L. 99-514, title XVIII, Sec. 1884(1), (2), Oct. 22, 1986, 100
    Stat. 2919.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Social Security Act, referred to in subsecs. (c)(2),
    (f)(2)(D), (5)(A)(i), (8)(B), and (g)(2)(A), (B), (3)(B), is act
    Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended. Title XII of the
    Social Security Act is classified generally to subchapter XII (Sec.
    1321 et seq.) of chapter 7 of Title 42, The Public Health and
    Welfare. Sections 901(d)(1) and 1202(b)(8)(B) of the Social
    Security Act are classified to sections 1101(d)(1) and
    1322(b)(8)(B), respectively, of Title 42. For complete
    classification of this act to the Code, see section 1305 of Title
    42 and Tables.
      Section 239 of the Trade Act of 1974, referred to in subsec.
    (c)(3)(A), (B), is classified to subsec. (c)(3) of this section and
    to section 2311 of Title 19, Customs Duties.
      The date of the enactment of this subsection, referred to in
    subsec. (f)(2)(A), (B), means the date of the enactment of Pub. L.
    97-35 which was approved Aug. 13, 1981.
      Section 205 of the Federal-State Extended Unemployment
    Compensation Act of 1970, referred to in subsec. (f)(5)(D)(i), is
    section 205 of Pub. L. 91-373, title II, Aug. 10, 1970, 84 Stat.
    708, which is set out as a note under section 3304 of this title.
      The date of the enactment of this subsection, referred to in
    subsec. (g)(2)(C), means the date of the enactment of Pub. L. 97-
    248, which was approved Sept. 3, 1982.


-MISC1-
                                AMENDMENTS                            
      1986 - Subsec. (c)(2)(B). Pub. L. 99-514, Sec. 1884(1),
    substituted "denominator" for second reference to "determination",
    and in cl. (i) inserted "percent" after "2.7" and struck out
    "percent" after "is to be made".
      Subsec. (f)(8)(A). Pub. L. 99-514, Sec. 1884(2), substituted
    "1986" for "1987".
      1983 - Subsec. (c)(2)(B). Pub. L. 98-21, Sec. 513(c), inserted ",
    multiplied by a fraction, the numerator of which is the State's
    average annual wage in covered employment for the calendar year in
    which the determination is made and the determination of which is
    the wage base under this chapter," in provisions preceding cl. (i).
      Subsec. (c)(2)(B)(i). Pub. L. 98-21, Sec. 513(b), inserted
    "multiplied by a fraction, the numerator of which is the wage base
    under this chapter and the denominator of which is the estimated
    United States average annual wage in covered employment for the
    calendar year in which the determination is to be made" after
    "2.7".
      Subsec. (d)(4)(B). Pub. L. 98-21, Sec. 513(a), amended subpar.
    (B) generally, adding cl. (i), designating existing provisions as
    cl. (ii), and inserting reference to purposes of subsec. (c)(2)(C).
      Subsec. (f)(1). Pub. L. 98-21, Sec. 512(b), struck out "beginning
    before January 1, 1988," after "any taxable year".
      Subsec. (f)(8). Pub. L. 98-21, Sec. 512(a)(1), added par. (8).
      1982 - Subsec. (b). Pub. L. 97-248, Sec. 271(c)(2)(A),
    substituted "5.4 percent" for "2.7 percent".
      Subsec. (c)(2). Pub. L. 97-248, Sec. 273(a), inserted provision
    at end that subpar. (C) shall not apply with respect to any taxable
    year to which it would otherwise apply (but that subpar. (B) would
    apply to such taxable year) if the Secretary of Labor determines
    (on or before Nov. 10 of such taxable year) that the State meets
    the requirements of subsec. (f)(2)(B) of this section for such
    taxable year.
      Subsec. (c)(2)(A). Pub. L. 97-248, Sec. 271(c)(3)(A), substituted
    "5 percent" for "10 percent" in two places.
      Subsec. (c)(3). Pub. L. 97-248, Sec. 271(c)(3)(B), substituted "7
    1/2  percent" for "15 percent" in provisions following subpar. (B).
      Subsec. (d)(1). Pub. L. 97-248, Sec. 271(c)(2)(B), substituted "6
    percent" for "3 percent" in par. heading and text.
      Subsec. (g). Pub. L. 97-248, Sec. 272(a), added subsec. (g).
      1981 - Subsec. (f). Pub. L. 97-35 added subsec. (f).
      1980 - Subsec. (a)(5). Pub. L. 96-589 added par. (5).
      1977 - Subsec. (c)(2). Pub. L. 95-19 substituted "January 1,
    1980" for "January 1, 1978" wherever appearing.
      1976 - Subsec. (a)(1). Pub. L. 94-455, Sec. 1903(a)(12)(A),
    struck out "(10-month period in the case of October 31, 1972)"
    after "ending on October 31 of such year".
      Subsec. (b). Pub. L. 94-455, Sec. 1903(a)(12)(B), struck out "(10-
    month period in the case of October 31, 1972)" after "ending on
    October 31, of such year" and substituted "12-month period" for "12
    or 10-month period, as the case may be,".
      Subsec. (c)(2). Pub. L. 94-455, Sec. 1903(a)(12)(C)(i), (ii),
    redesignated par. (3) as (2), struck out "on or after the date of
    the enactment of the Employment Security Act of 1960" after "title
    XII of the Social Security Act", and substituted "paragraph (1)"
    for "paragraphs (1) and (2). Former par. (2), which related to the
    computation of the reduction of the total credits allowable to a
    taxpayer with respect to advances made to the unemployment account,
    was struck out.
      Subsec. (c)(3), (4). Pub. L. 94-455, Sec. 1903(a)(12)(C)(i),
    (iii), redesignated par. (4) as (3) and substituted "paragraphs (1)
    and (2)" for "paragraphs (1), (2), and (3)". Former par. (3)
    redesignated (2).
      Subsec. (d)(2). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
    "or his delegate" after "Secretary".
      Subsec. (d)(3). Pub. L. 94-455, Sec. 1903(a)(12)(C)(iv), struck
    out "or (3)" after "Paragraph (2)".
      Subsec. (d)(4) to (6). Pub. L. 94-455, Sec. 1903(a)(12(C)(v),
    substituted "subsection (c)(2)" for "subsection (c)(3)".
      Subsec. (d)(7). Pub. L. 94-455, Sec. 1903(a)(12)(C)(vi),
    substituted "subsection (c)(2)(B) or (C)" for "subsection (c)(3)(B)
    or (C)".
      Subsec. (d)(8). Pub. L. 94-455, Sec. 1903(a)(12)(D), struck out
    par. (8) which provided for a cross reference to section 104 of the
    Temporary Unemployment Compensation Act of 1958 relating to the
    reduction of total credits allowable under subsec. (c) of this
    section.
      1975 - Subsec. (c)(3). Pub. L. 94-45, Sec. 110(a), provided that
    par. (3) shall not be applicable with respect to the taxable year
    beginning Jan. 1, 1975, or any succeeding taxable year which begins
    before Jan. 1, 1978, and that, for the purposes of par. (3), Jan.
    1, 1978, shall be deemed to be the first Jan. 1 occurring after
    Jan. 1, 1974, and consecutive taxable years in the period
    commencing Jan. 1, 1978, shall be determined as if the taxable year
    which begins Jan. 1, 1978, were the taxable year immediately
    succeeding the taxable year which began on Jan. 1, 1974.
      Subsec. (c)(4). Pub. L. 94-45, Sec. 302, substituted "July 15,
    1975" for "July 1, 1975".
      Pub. L. 93-618 added par. (4).
      1970 - Subsec. (a)(1). Pub. L. 91-373, Sec. 142(a), substituted
    "certified as provided in section 3304 for the 12-month period
    ending on October 31 of such year (10-month period in the case of
    October 31, 1972)" for "certified for the taxable year as provided
    in section 3304".
      Subsec. (b). Pub. L. 91-373, Sec. 142(b), changed the
    certification date from December 31 to October 31, with a provision
    for a 10-month period in the case of October 31, 1972, and provided
    for certification based on a 12-month period ending each October
    31.
      1963 - Subsec. (c). Pub. L. 88-173, in cl. (2), substituted "on
    January 1, 1963 (and in the case of any succeeding taxable year
    beginning before January 1, 1968)," for "with the fourth
    consecutive January 1", in subpar. (A), and "on or after January 1,
    1968," for "with a consecutive January 1", in subpar. (B), and
    inserted paragraph following subpar. (B).
      Subsec. (d)(1). Pub. L. 88-31 substituted "the rate provided by
    such section" for "3.1 percent (or, in the case of the tax imposed
    with respect to the calendar years 1962 and 1963, in lieu of 3.5
    percent)".
      1961 - Subsec. (d)(1). Pub. L. 87-6 provided for computation of
    the tax at the rate of 3 percent in lieu of 3.5 percent for
    calendar years 1962 and 1968.
      Subsec. (e). Pub. L. 87-321 added subsec. (e).
      1960 - Subsec. (c). Pub. L. 86-778 restricted cl. (2) to advances
    made before the date of the enactment of the Employment Security
    Act of 1960, added cl. (3), and struck out provisions which related
    to the attributing of wages to a particular State, which provisions
    are now covered by subsec. (d)(2).
      Subsec. (d). Pub. L. 86-778 added subsec. (d).

                     EFFECTIVE DATE OF 1983 AMENDMENT                 
      Section 512(a)(2) of Pub. L. 98-21 provided that: "The amendment
    made by paragraph (1) [amending this section] shall apply with
    respect to taxable year 1983 and taxable years thereafter."
      Section 513(d) of Pub. L. 98-21 provided that: "The amendments
    made by this section [amending this section] shall be effective for
    taxable year 1983 and taxable years thereafter."

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Amendment by section 271(c)(2), (3)(A), (B) of Pub. L. 97-248
    applicable to remuneration paid after Dec. 31, 1984, see section
    271(d)(2) of Pub. L. 97-248, as amended, set out as a note under
    section 3301 of this title.
      Section 272(b) of Pub. L. 97-248 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to
    taxable years beginning after December 31, 1982."
      Section 273(b) of Pub. L. 97-248 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to
    taxable years beginning after December 31, 1982."

                     EFFECTIVE DATE OF 1981 AMENDMENT                 
      Section 2406(b) of Pub. L. 97-35 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to
    taxable years beginning after December 31, 1980."

                     EFFECTIVE DATE OF 1980 AMENDMENT                 
      Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not to
    apply to proceedings under Title 11, Bankruptcy, commenced before
    Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as a note
    under section 108 of this title.

                     EFFECTIVE DATE OF 1970 AMENDMENT                 
      Section 142(i) of Pub. L. 91-373 provided that: "The amendments
    made by this section [amending this section and sections 3303 and
    3304 of this title] shall apply with respect to the taxable year
    1972 and taxable years thereafter."

                     EFFECTIVE DATE OF 1963 AMENDMENT                 
      Section 1(d) of Pub. L. 88-173 provided that: "The amendments
    made by subsections (a), (b), and (c) of this section [amending
    this section] shall apply only with respect to taxable years
    beginning on or after January 1, 1963."

                     EFFECTIVE DATE OF 1961 AMENDMENT                 
      Section 1(b) of Pub. L. 87-321 provided that: "The amendment made
    by subsection (a) [amending this section] shall apply with respect
    to the calendar year 1961 and each calendar year thereafter."

        EXTENSION OF PERIOD FOR REPAYMENT OF FEDERAL LOANS TO STATE
                            UNEMPLOYMENT FUNDS
      Pub. L. 102-318, title III, Sec. 304, July 3, 1992, 106 Stat.
    298, provided that:
      "(a) General Rule. - If the Secretary of Labor determines that a
    State meets the requirements of subsection (b), paragraph (2) of
    section 3302(c) of the Internal Revenue Code of 1986 shall be
    applied with respect to such State for taxable years after 1991 - 
        "(1) by substituting 'third' for 'second' in subparagraph
      (A)(i),
        "(2) by substituting 'fourth or fifth' for 'third or fourth' in
      subparagraph (B), and
        "(3) by substituting 'sixth' for 'fifth' in subparagraph (C).
      "(b) Requirements. - A State meets the requirements of this
    subsection if, during calendar year 1992 or 1993, the State amended
    its unemployment compensation law to increase estimated
    contributions required under such law by at least 25 percent.
      "(c) Special Rule. - This section shall not apply to any taxable
    year after 1994 unless - 
        "(1) such taxable year is in a series of consecutive taxable
      years as of the beginning of each of which there was a balance
      referred to in section 3302(c)(2) of such Code, and
        "(2) such series includes a taxable year beginning in 1992,
      1993, or 1994."

            PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989        
      For provisions directing that if any amendments made by subtitle
    A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
    title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
    amendment to any plan, such plan amendment shall not be required to
    be made before the first plan year beginning on or after Jan. 1,
    1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
    note under section 401 of this title.

       TRANSITIONAL RULE FOR CERTAIN EMPLOYEES AND SMALL BUSINESSES   
      Section 271(d)(3), (4), formerly 271(b)(3), of Pub. L. 97-248, as
    redesignated and amended by Pub. L. 98-601, Sec. 1(a), Oct. 30,
    1984, 98 Stat. 3147; Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100
    Stat. 2095, provided that:
      "(3) Transitional rule for certain employees. - 
        "(A) In general. - Notwithstanding section 3303 of the Internal
      Revenue Code of 1986 [formerly I.R.C. 1954], in the case of
      taxable years beginning after December 31, 1984, and before
      January 1, 1989, a taxpayer shall be allowed the additional
      credit under section 3302(b) of such Code with respect to any
      employee covered by a qualified specific industry provision if
      the requirements of subparagraph (B) are met with respect to such
      employee.
        "(B) Requirements. - The requirements of this subparagraph are
      met for any taxable year with respect to any employee covered by
      a specific industry provision if the amount of contributions
      required to be paid for the taxable year to the unemployment fund
      of the State with respect to such employee are not less than the
      product of the required rate multiplied by the wages paid by the
      employer during the taxable year.
        "(C) Required rate. - For purposes of subparagraph (B), the
      required rate for any taxable year is the sum of - 
          "(i) the rate at which contributions were required to be made
        under the specific industry provision as in effect on August
        10, 1982, and
          "(ii) the applicable percentage of the excess of 5.4 percent
        over the rate described in clause (i).
        "(D) Applicable percentage. - For purposes of subparagraph (C),
      the term 'applicable percentage' means - 
          "(i) 20 percent in the case of taxable year 1985,
          "(ii) 40 percent in the case of taxable year 1986,
          "(iii) 60 percent in the case of taxable year 1987, and
          "(iv) 80 percent in the case of taxable year 1988.
        "(E) Qualified specific industry provision. - For purposes of
      this paragraph, the term, 'qualified specific industry provision'
      means a provision contained in a State unemployment compensation
      law (as in effect on August 10, 1982) - 
          "(i) which applies to employees in a specific industry or to
        an otherwise defined type of employees, and
          "(ii) under which employers may elect to make contributions
        at a specified rate (without experience rating) which exceeds
        2.7 percent.
      "(4) Transitional rule for certain small businesses. - 
        "(A) In general. - Notwithstanding section 3303 of the Internal
      Revenue Code of 1986, in the case of taxable years beginning
      after December 31, 1984, and before January 1, 1989, a taxpayer
      shall be allowed the additional credit under section 3302(b) of
      such Code with respect to any employee covered by a qualified
      small business provision if the requirements of subparagraph (B)
      are met with respect to such employee.
        "(B) Requirements. - The requirements of this subparagraph are
      met for any taxable year with respect to any employee covered by
      a qualified small business provision if the amount of
      contributions required to be paid for the taxable year to the
      unemployment fund of the State with respect to such employee are
      not less than the product of the required rate multiplied by the
      wages paid by the employer during the taxable year.
        "(C) Required rate. - For purposes of subparagraph (B), the
      required rate for any taxable year is the sum of - 
          "(i) 3.1 percent, plus
          "(ii) the applicable percentage (as defined in paragraph
        (3)(D)) of the excess of 5.4 percent over the rate described in
        clause (i).
        "(D) Qualified small business provision. - For purposes of this
      paragraph, the term 'qualified small business provision' means a
      provision contained in a State unemployment compensation law (as
      in effect on the date of the enactment of this paragraph [Oct.
      30, 1984]) which provides a maximum rate at which an employer is
      subject to contribution for wages paid during a calendar quarter
      if the total wages paid by such employer during such calendar
      quarter are less than $50,000.
        "(E) Definition. - For purposes of this paragraph, the term
      'wages' means the remuneration subject to contributions under the
      State unemployment compensation law, except that for purposes of
      subparagraph (D) the amount of total wages paid by an employer
      shall be determined without regard to any limitation on the
      amount subject to contribution."
      [Section 1(b) of Pub. L. 98-601 provided that: "The amendment
    made by subsection (a) [amending section 271(d) of Pub. L. 97-248,
    set out above] shall apply to remuneration paid after December 31,
    1984."]

    FINDINGS OF SECRETARY OF LABOR CONCERNING STEPS TAKEN BY STATES AS
      PREREQUISITE TO SUSPENSION UNTIL JANUARY 1, 1980, OF AUTOMATIC
                   INCREASES IN FEDERAL UNEMPLOYMENT TAX
      Section 201(b) of Pub. L. 95-19 provided that extension under
    section 201(a) of Pub. L. 95-19 (amending this section) from Jan.
    1, 1978, to Jan. 1, 1980, not to apply to any State unless the
    Secretary of Labor finds that such State meets the requirement of
    section 110(b) of Emergency Compensation and Special Unemployment
    Assistance Extension Act of 1975.

      FISCAL SOUNDNESS OF STATE UNEMPLOYMENT ACCOUNT IN UNEMPLOYMENT
    TRUST FUND; UNPAID LOANS TO STATES; FINDINGS OF SECRETARY OF LABOR
       CONCERNING STEPS TAKEN BY STATES AS PREREQUISITE TO 1975-1977
       SUSPENSION OF AUTOMATIC INCREASES IN FEDERAL UNEMPLOYMENT TAX
      Section 110(b) of Pub. L. 94-45 provided that:
      "(1) The amendment made by subsection (a) [amending this section]
    shall not be applicable in the case of any State unless the
    Secretary of Labor finds that such State has studied and taken
    appropriate action with respect to the financing of its
    unemployment programs so as substantially to accomplish the purpose
    of restoring the fiscal soundness of the State's unemployment
    account in the Unemployment Trust Fund and permitting the repayment
    within a reasonable time of any advances made to such account under
    title XII of the Social Security Act [section 1321 et seq. of Title
    42, The Public Health and Welfare]. For purposes of the preceding
    sentence, appropriate action with respect to the financing of a
    State's unemployment programs means an increase in the State's
    unemployment tax rate, an increase in the State's unemployment tax
    base, a change in the experience rating formulas, or a combination
    thereof.
      "(2) The Secretary of Labor shall promptly prescribe and publish
    in the Federal Register regulations setting forth the criteria
    according to which he will determine the requirements of the
    preceding paragraph.
      "(3) Immediately after he makes a determination with respect to
    any State under paragraph (1), the Secretary of Labor shall publish
    such determination, together with his reasons therefor, in the
    Federal Register."

-End-



-CITE-
    26 USC Sec. 3303                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle C - Employment Taxes
    CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT

-HEAD-
    Sec. 3303. Conditions of additional credit allowance

-STATUTE-
    (a) State standards
      A taxpayer shall be allowed an additional credit under section
    3302(b) with respect to any reduced rate of contributions permitted
    by a State law, only if the Secretary of Labor finds that under
    such law - 
        (1) no reduced rate of contributions to a pooled fund or to a
      partially pooled account is permitted to a person (or group of
      persons) having individuals in his (or their) employ except on
      the basis of his (or their) experience with respect to
      unemployment or other factors bearing a direct relation to
      unemployment risk during not less than the 3 consecutive years
      immediately preceding the computation date;
        (2) no reduced rate of contributions to a guaranteed employment
      account is permitted to a person (or a group of persons) having
      individuals in his (or their) employ unless - 
          (A) the guaranty of remuneration was fulfilled in the year
        preceding the computation date; and
          (B) the balance of such account amounts to not less than 2
        1/2  percent of that part of the payroll or payrolls for the 3
        years preceding the computation date by which contributions to
        such account were measured; and
          (C) such contributions were payable to such account with
        respect to 3 years preceding the computation date;

        (3) no reduced rate of contributions to a reserve account is
      permitted to a person (or group of persons) having individuals in
      his (or their) employ unless - 
          (A) compensation has been payable from such account
        throughout the year preceding the computation date, and
          (B) the balance of such account amounts to not less than five
        times the largest amount of compensation paid from such account
        within any 1 of the 3 years preceding such date, and
          (C) the balance of such account amounts to not less than 2
        1/2  percent of that part of the payroll or payrolls for the 3
        years preceding such date by which contributions to such
        account were measured, and
          (D) such contributions were payable to such account with
        respect to the 3 years preceding the computation date.

    For any person (or group of persons) who has (or have) not been
    subject to the State law for a period of time sufficient to compute
    the reduced rates permitted by paragraphs (1), (2), and (3) of this
    subsection on a 3-year basis (i) the period of time required may be
    reduced to the amount of time the person (or group of persons) has
    (or have) had experience under or has (or have) been subject to the
    State law, whichever is appropriate, but in no case less than 1
    year immediately preceding the computation date, or (ii) a reduced
    rate (not less than 1 percent) may be permitted by the State law on
    a reasonable basis other than as permitted by paragraph (1), (2),
    or (3).
    (b) Certification by the Secretary of Labor with respect to
      additional credit allowance
      (1) On October 31 of each calendar year, the Secretary of Labor
    shall certify to the Secretary of the Treasury the law of each
    State (certified by the Secretary of Labor as provided in section
    3304 for the 12-month period ending on such October 31), with
    respect to which he finds that reduced rates of contributions were
    allowable with respect to such 12-month period only in accordance
    with the provisions of subsection (a).
      (2) If the Secretary of Labor finds that under the law of a
    single State (certified by the Secretary of Labor as provided in
    section 3304) more than one type of fund or account is maintained,
    and reduced rates of contributions to more than one type of fund or
    account were allowable with respect to any 12-month period ending
    on October 31, and one or more of such reduced rates were allowable
    under conditions not fulfilling the requirements of subsection (a),
    the Secretary of Labor shall, on such October 31, certify to the
    Secretary of the Treasury only those provisions of the State law
    pursuant to which reduced rates of contributions were allowable
    with respect to such 12-month period under conditions fulfilling
    the requirements of subsection (a), and shall, in connection
    therewith, designate the kind of fund or account, as defined in
    subsection (c), established by the provisions so certified. If the
    Secretary of Labor finds that a part of any reduced rate of
    contributions payable under such law or under such provisions is
    required to be paid into one fund or account and a part into
    another fund or account, the Secretary of Labor shall make such
    certification pursuant to this paragraph as he finds will assure
    the allowance of additional credits only with respect to that part
    of the reduced rate of contributions which is allowed under
    provisions which do fulfill the requirements of subsection (a).
      (3) The Secretary of Labor shall, within 30 days after any State
    law is submitted to him for such purpose, certify to the State
    agency his findings with respect to reduced rates of contributions
    to a type of fund or account, as defined in subsection (c), which
    are allowable under such State law only in accordance with the
    provisions of subsection (a). After making such findings, the
    Secretary of Labor shall not withhold his certification to the
    Secretary of the Treasury of such State law, or of the provisions
    thereof with respect to which such findings were made, for any 12-
    month period ending on October 31 pursuant to paragraph (1) or (2)
    unless, after reasonable notice and opportunity for hearing to the
    State agency, the Secretary of Labor finds the State law no longer
    contains the provisions specified in subsection (a) or the State
    has, with respect to such 12-month period, failed to comply
    substantially with any such provision.
    (c) Definitions
      As used in this section - 
      (1) Reserve account
        The term "reserve account" means a separate account in an
      unemployment fund, maintained with respect to a person (or group
      of persons) having individuals in his (or their) employ, from
      which account, unless such account is exhausted, is paid all and
      only compensation payable on the basis of services performed for
      such person (or for one or more of the persons comprising the
      group).
      (2) Pooled fund
        The term "pooled fund" means an unemployment fund or any part
      thereof (other than a reserve account or a guaranteed employment
      account) into which the total contributions of persons
      contributing thereto are payable, in which all contributions are
      mingled and undivided, and from which compensation is payable to
      all individuals eligible for compensation from such fund.
      (3) Partially pooled account
        The term "partially pooled account" means a part of an
      unemployment fund in which part of the fund all contributions
      thereto are mingled and undivided, and from which part of the
      fund compensation is payable only to individuals to whom
      compensation would be payable from a reserve account or from a
      guaranteed employment account but for the exhaustion or
      termination of such reserve account or of such guaranteed
      employment account. Payments from a reserve account or guaranteed
      employment account into a partially pooled account shall not be
      construed to be inconsistent with the provisions of paragraph (1)
      or (4).
      (4) Guaranteed employment account
        The term "guaranteed employment account" means a separate
      account, in an unemployment fund, maintained with respect to a
      person (or group of persons) having individuals in his (or their)
      employ who, in accordance with the provisions of the State law or
      of a plan thereunder approved by the State agency,
          (A) guarantees in advance at least 30 hours of work, for
        which remuneration will be paid at not less than stated rates,
        for each of 40 weeks (or if more, 1 weekly hour may be deducted
        for each added week guaranteed) in a year, to all the
        individuals who are in his (or their) employ in, and who
        continue to be available for suitable work in, one or more
        distinct establishments, except that any such individual's
        guaranty may commence after a probationary period (included
        within the 11 or less consecutive weeks immediately following
        the first week in which the individual renders services), and
          (B) gives security or assurance, satisfactory to the State
        agency, for the fulfillment of such guaranties, from which
        account, unless such account is exhausted or terminated, is
        paid all and only compensation, payable on the basis of
        services performed for such person (or for one or more of the
        persons comprising the group), to any such individual whose
        guaranteed remuneration has not been paid (either pursuant to
        the guaranty or from the security or assurance provided for the
        fulfillment of the guaranty), or whose guaranty is not renewed
        and who is otherwise eligible for compensation under the State
        law.
      (5) Year
        The term "year" means any 12 consecutive calendar months.
      (6) Balance
        The term "balance", with respect to a reserve account or a
      guaranteed employment account, means the amount standing to the
      credit of the account as of the computation date; except that, if
      subsequent to January 1, 1940, any moneys have been paid into or
      credited to such account other than payments thereto by persons
      having individuals in their employ, such term shall mean the
      amount in such account as of the computation date less the total
      of such other moneys paid into or credited to such account
      subsequent to January 1, 1940.
      (7) Computation date
        The term "computation date" means the date, occurring at least
      once in each calendar year and within 27 weeks prior to the
      effective date of new rates of contributions, as of which such
      rates are computed.
      (8) Reduced rate
        The term "reduced rate" means a rate of contributions lower
      than the standard rate applicable under the State law, and the
      term "standard rate" means the rate on the basis of which
      variations therefrom are computed.
    (d) Voluntary contributions
      A State law may, without being deemed to violate the standards
    set forth in subsection (a), permit voluntary contributions to be
    used in the computation of reduced rates if such contributions are
    paid prior to the expiration of 120 days after the beginning of the
    year for which such rates are effective.
    (e) Payments by certain nonprofit organizations
      A State may, without being deemed to violate the standards set
    forth in subsection (a), permit an organization (or a group of
    organizations) described in section 501(c)(3) which is exempt from
    income tax under section 501(a) to elect (in lieu of paying
    contributions) to pay into the State unemployment fund amounts
    equal to the amounts of compensation attributable under the State
    law to service performed in the employ of such organization (or
    group).
    (f) Transition
      To facilitate the orderly transition to coverage of service to
    which section 3309(a)(1)(A) applies, a State law may provide that
    an organization (or group of organizations) which elects before
    April 1, 1972, to make payments (in lieu of contributions) into the
    State unemployment fund as provided in section 3309(a)(2), and
    which had paid contributions into such fund under the State law
    with respect to such service performed in its employ before January
    1, 1969, is not required to make any such payment (in lieu of
    contributions) on account of compensation paid after its election
    as heretofore described which is attributable under the State law
    to service performed in its employ, until the total of such
    compensation equals the amount - 
        (1) by which the contributions paid by such organization (or
      group) with respect to a period before the election provided by
      section 3309(a)(2), exceed
        (2) the unemployment compensation for the same period which was
      charged to the experience-rating account of such organization (or
      group) or paid under the State law on the basis of wages paid by
      it or service performed in its employ, whichever is appropriate.
    (g) Transitional rule for Unemployment Compensation Amendments of
      1976
      To facilitate the orderly transition to coverage of service to
    which section 3309(a)(1)(A) applies by reason of the enactment of
    the Unemployment Compensation Amendments of 1976, a State law may
    provide that an organization (or group of organizations) which
    elects, when such election first becomes available under the State
    law with respect to such service, to make payments (in lieu of
    contributions) into the State unemployment fund as provided in
    section 3309(a)(2), and which had paid contributions into such fund
    under the State law with respect to such service performed in its
    employ before the date of the enactment of this subsection, is not
    required to make any such payment (in lieu of contributions) on
    account of compensation paid after its election as heretofore
    described which is attributable under the State law to such service
    performed in its employ, until the total of such compensation
    equals the amount - 
        (1) by which the contributions paid by such organization (or
      group) on the basis of wages for such service with respect to a
      period before the election provided by section 3309(a)(2), exceed
        (2) the unemployment compensation for the same period which was
      charged to the experience-rating account of such organization (or
      group) or paid under the State law on the basis of such service
      performed in its employ or wages paid for such service, whichever
      is appropriate.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 440; Sept. 1, 1954, ch. 1212,
    Sec. 2, 68 Stat. 1130; Pub. L. 91-373, title I, Secs. 104(c),
    122(a), 142(c)-(e), Aug. 10, 1970, 84 Stat. 699, 702, 707; Pub. L.
    94-455, title XIX, Secs. 1903(a)(13), 1906(b)(13)(C), Oct. 4, 1976,
    90 Stat. 1809, 1834; Pub. L. 94-566, title I, Sec. 122(a), (b),
    Oct. 20, 1976, 90 Stat. 2675, 2676.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Unemployment Compensation Amendments of 1976, referred to in
    subsec. (g), is Pub. L. 94-566, Oct. 20, 1976, 90 Stat. 2667, as
    amended. For complete classification of this Act to the Code, see
    Short Title of 1976 Amendment note set out under section 3311 of
    this title and Tables.
      The date of enactment of this subsection, referred to in subsec.
    (g), is the date of enactment of Pub. L. 94-566, which was approved
    Oct. 20, 1976.


-MISC1-
                                AMENDMENTS                            
      1976 - Subsec. (b)(1) to (3). Pub. L. 94-455 substituted
    reference to Secretary of the Treasury for reference to Secretary
    and reference to 12-month period for reference to 12 or 10-month
    period, as the case may be, and struck out reference to (10-month
    period in the case of Oct. 31, 1972) following provisions relating
    to 12-month period ending Oct. 31.
      Subsec. (f). Pub. L. 94-566, Sec. 122(b), substituted "which
    elects before April 1, 1972," for "which elects, when such election
    first becomes available under the State law,".
      Subsec. (g). Pub. L. 94-566, Sec. 122(a), added subsec. (g).
      1970 - Subsec. (a). Pub. L. 91-373, Sec. 122(a), added to
    provision following par. (3) the authorization for the allowance of
    a reduced rate by State law (but not less than 1 percent) on a
    reasonable basis other than as permitted by par. (1), (2), or (3).
      Subsec. (b). Pub. L. 91-373, Sec. 142(c)-(e), changed the
    certification date referred to in pars. (1) to (3) from Dec. 31 to
    Oct. 31, with provision for a 10-month period in the case of Oct.
    31, 1972, and, except for Oct. 31, 1972, provided for a 12-month
    period ending on Oct. 31 each year.
      Subsecs. (e), (f). Pub. L. 91-373, Sec. 104(c), added subsecs.
    (e) and (f).
      1954 - Subsec. (a). Act Sept. 1, 1954, inserted sentence relating
    to reduced rates for new employers.

                     EFFECTIVE DATE OF 1976 AMENDMENTS                 
      Section 122(c) of Pub. L. 94-566 provided that: "The amendment
    made by subsection (a) [amending this section] shall take effect on
    the date of the enactment of this Act [Oct. 20, 1976]. The
    amendment made by subsection (b) [amending this section] shall take
    effect on January 1, 1970."
      Amendment by section 1903(a)(13) of Pub. L. 94-455 applicable
    with respect to wages paid after Dec. 31, 1976, see section 1903(d)
    of Pub. L. 94-455, set out as a note under section 3101 of this
    title.

                     EFFECTIVE DATE OF 1970 AMENDMENT                 
      Amendment by section 104(c) of Pub. L. 91-373 [amending this
    section] to take effect Jan. 1, 1970, see section 104(d)(1) of Pub.
    L. 91-373, set out as a note under section 3304 of this title.
      Section 122(b) of Pub. L. 91-373 provided that: "The amendments
    made by subsection (a) [amending this section] shall apply with
    respect to taxable years beginning after December 31, 1971."
      Amendment by section 142(c)-(e) of Pub. L. 91-373 applicable with
    respect to taxable year 1972 and taxable years thereafter, see
    section 142(i) of Pub. L. 91-373, set out as a note under section
    3302 of this title.

                     EFFECTIVE DATE OF 1954 AMENDMENT                 
      Section 2 of act Sept. 1, 1954, provided that the amendment made
    by that section is effective after Dec. 31, 1954.

        TREATMENT OF CERTAIN CHARITABLE ORGANIZATIONS RETROACTIVELY
       DETERMINED TO BE DESCRIBED IN SECTION 501(C)(3) OF THIS TITLE
      Pub. L. 98-21, title V, Sec. 524, Apr. 20, 1983, 97 Stat. 149, as
    amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095,
    provided that: "If - 
        "(1) an organization did not make an election to make payments
      (in lieu of contributions) as provided in section 3309(a)(2) of
      the Internal Revenue Code of 1986 [formerly I.R.C. 1954] before
      April 1, 1972, because such organization, as of such date, was
      treated as an organization described in section 501(c)(4) of such
      Code,
        "(2) the Internal Revenue Service subsequently determined that
      such organization was described in section 501(c)(3) of such
      Code, and
        "(3) such organization made such an election before the earlier
      of - 
          "(A) the date 18 months after such election was first
        available to it under the State law, or
          "(B) January 1, 1984,
    then section 3303(f) of such Code shall be applied with respect to
    such organization as if it did not contain the requirement that the
    election be made before April 1, 1972, and by substituting 'January
    1, 1982' for 'January 1, 1969'."

-End-



-CITE-
    26 USC Sec. 3304                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle C - Employment Taxes
    CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT

-HEAD-
    Sec. 3304. Approval of State laws

-STATUTE-
    (a) Requirements
      The Secretary of Labor shall approve any State law submitted to
    him, within 30 days of such submission, which he finds provides
    that - 
        (1) all compensation is to be paid through public employment
      offices or such other agencies as the Secretary of Labor may
      approve;
        (2) no compensation shall be payable with respect to any day of
      unemployment occurring within 2 years after the first day of the
      first period with respect to which contributions are required;
        (3) all money received in the unemployment fund shall (except
      for refunds of sums erroneously paid into such fund and except
      for refunds paid in accordance with the provisions of section
      3305(b)) immediately upon such receipt be paid over to the
      Secretary of the Treasury to the credit of the Unemployment Trust
      Fund established by section 904 of the Social Security Act (42
      U.S.C. 1104);
        (4) all money withdrawn from the unemployment fund of the State
      shall be used solely in the payment of unemployment compensation,
      exclusive of expenses of administration, and for refunds of sums
      erroneously paid into such fund and refunds paid in accordance
      with the provisions of section 3305(b); except that - 
          (A) an amount equal to the amount of employee payments into
        the unemployment fund of a State may be used in the payment of
        cash benefits to individuals with respect to their disability,
        exclusive of expenses of administration;
          (B) the amounts specified by section 903 (c)(2) or 903(d)(4)
        of the Social Security Act may, subject to the conditions
        prescribed in such section, be used for expenses incurred by
        the State for administration of its unemployment compensation
        law and public employment offices;
          (C) nothing in this paragraph shall be construed to prohibit
        deducting an amount from unemployment compensation otherwise
        payable to an individual and using the amount so deducted to
        pay for health insurance, or the withholding of Federal, State,
        or local individual income tax, if the individual elected to
        have such deduction made and such deduction was made under a
        program approved by the Secretary of Labor;
          (D) amounts may be deducted from unemployment benefits and
        used to repay overpayments as provided in section 303(g) of the
        Social Security Act;
          (E) amounts may be withdrawn for the payment of short-time
        compensation under a plan approved by the Secretary of Labor;
        and
          (F) amounts may be withdrawn for the payment of allowances
        under a self-employment assistance program (as defined in
        section 3306(t));

        (5) compensation shall not be denied in such State to any
      otherwise eligible individual for refusing to accept new work
      under any of the following conditions:
          (A) if the position offered is vacant due directly to a
        strike, lockout, or other labor dispute;
          (B) if 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;
          (C) 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;

        (6)(A) compensation is payable on the basis of service to which
      section 3309(a)(1) applies, in the same amount, on the same
      terms, and subject to the same conditions as compensation payable
      on the basis of other service subject to such law; except that - 
          (i) with respect to services in an instructional, research,
        or principal administrative capacity for an educational
        institution to which section 3309(a)(1) applies, compensation
        shall not be payable based on such services for any week
        commencing during the period between two successive academic
        years or terms (or, when an agreement provides instead for a
        similar period between two regular but not successive terms,
        during such period) to any individual if such individual
        performs such services in the first of such academic years (or
        terms) and if there is a contract or reasonable assurance that
        such individual will perform services in any such capacity for
        any educational institution in the second of such academic
        years or terms,
          (ii) with respect to services in any other capacity for an
        educational institution to which section 3309(a)(1) applies - 
            (I) compensation payable on the basis of such services may
          be denied to any individual for any week which commences
          during a period between 2 successive academic years or terms
          if such individual performs such services in the first of
          such academic years or terms and there is a reasonable
          assurance that such individual will perform such services in
          the second of such academic years or terms, except that
            (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),

          (iii) with respect to any services described in clause (i) or
        (ii), compensation payable on the basis of such services shall
        be denied to any individual for any week which commences during
        an established and customary vacation period or holiday recess
        if such individual performs such services in the period
        immediately before such vacation period or holiday recess, and
        there is a reasonable assurance that such individual will
        perform such services in the period immediately following such
        vacation period or holiday recess,
          (iv) with respect to any services described in clause (i) or
        (ii), compensation payable on the basis of services in any such
        capacity shall be denied as specified in clauses (i), (ii), and
        (iii) to any individual who performed such services in an
        educational institution while in the employ of an educational
        service agency, and for this purpose the term "educational
        service agency" means a governmental agency or governmental
        entity which is established and operated exclusively for the
        purpose of providing such services to one or more educational
        institutions,
          (v) with respect to services to which section 3309(a)(1)
        applies, if such services are provided to or on behalf of an
        educational institution, compensation may be denied under the
        same circumstances as described in clauses (i) through (iv),
        and
          (vi) with respect to services described in clause (ii),
        clauses (iii) and (iv) shall be applied by substituting "may be
        denied" for "shall be denied", and

        (B) payments (in lieu of contributions) with respect to service
      to which section 3309(a)(1) applies may be made into the State
      unemployment fund on the basis set forth in section 3309(a)(2);
        (7) an individual who has received compensation during his
      benefit year is required to have had work since the beginning of
      such year in order to qualify for compensation in his next
      benefit year;
        (8) compensation shall not be denied to an individual for any
      week because he is in training with the approval of the State
      agency (or because of the application, to any such week in
      training, of State law provisions relating to availability for
      work, active search for work, or refusal to accept work);
        (9)(A) compensation shall not be denied or reduced to an
      individual solely because he files a claim in another State (or a
      contiguous country with which the United States has an agreement
      with respect to unemployment compensation) or because he resides
      in another State (or such a contiguous country) at the time he
      files a claim for unemployment compensation;
        (B) the State shall participate in any arrangements for the
      payment of compensation on the basis of combining an individual's
      wages and employment covered under the State law with his wages
      and employment covered under the unemployment compensation law of
      other States which are approved by the Secretary of Labor in
      consultation with the State unemployment compensation agencies as
      reasonably calculated to assure the prompt and full payment of
      compensation in such situations. Any such arrangement shall
      include provisions for (i) applying the base period of a single
      State law to a claim involving the combining of an individual's
      wages and employment covered under two or more State laws, and
      (ii) avoiding duplicate use of wages and employment by reason of
      such combining;
        (10) compensation shall not be denied to any individual by
      reason of cancellation of wage credits or total reduction of his
      benefit rights for any cause other than discharge for misconduct
      connected with his work, fraud in connection with a claim for
      compensation, or receipt of disqualifying income;
        (11) extended compensation shall be payable as provided by the
      Federal-State Extended Unemployment Compensation Act of 1970;
        (12) no person shall be denied compensation under such State
      law solely on the basis of pregnancy or termination of pregnancy;
        (13) compensation shall not be payable to any individual on the
      basis of any services, substantially all of which consist of
      participating in sports or athletic events or training or
      preparing to so participate, for any week which commences during
      the period between two successive sport seasons (or similar
      periods) if such individual performed such services in the first
      of such seasons (or similar periods) and there is a reasonable
      assurance that such individual will perform such services in the
      later of such seasons (or similar periods);
        (14)(A) compensation shall not be payable on the basis of
      services performed by an alien unless such alien is an individual
      who was lawfully admitted for permanent residence at the time
      such services were performed, was lawfully present for purposes
      of performing such services, or was permanently residing in the
      United States under color of law at the time such services were
      performed (including an alien who was lawfully present in the
      United States as a result of the application of the provisions of
      section 212(d)(5) of the Immigration and Nationality Act),
        (B) any data or information required of individuals applying
      for compensation to determine whether compensation is not payable
      to them because of their alien status shall be uniformly required
      from all applicants for compensation, and
        (C) in the case of an individual whose application for
      compensation would otherwise be approved, no determination by the
      State agency that compensation to such individual is not payable
      because of his alien status shall be made except upon a
      preponderance of the evidence;
        (15) the amount of compensation payable to an individual for
      any week which begins after March 31, 1980, and which begins in a
      period with respect to which such individual is receiving a
      governmental or other pension, retirement or retired pay,
      annuity, or any other similar periodic payment which is based on
      the previous work of such individual shall be reduced (but not
      below zero) by an amount equal to the amount of such pension,
      retirement or retired pay, annuity, or other payment, which is
      reasonably attributable to such week except that - 
          (A) the requirements of this paragraph shall apply to any
        pension, retirement or retired pay, annuity, or other similar
        periodic payment only if - 
            (i) such pension, retirement or retired pay, annuity, or
          similar payment is under a plan maintained (or contributed
          to) by a base period employer or chargeable employer (as
          determined under applicable law), and
            (ii) in the case of such a payment not made under the
          Social Security Act or the Railroad Retirement Act of 1974
          (or the corresponding provisions of prior law), services
          performed for such employer by the individual after the
          beginning of the base period (or remuneration for such
          services) affect eligibility for, or increase the amount of,
          such pension, retirement or retired pay, annuity, or similar
          payment, and

          (B) the State law may provide for limitations on the amount
        of any such a reduction to take into account contributions made
        by the individual for the pension, retirement or retired pay,
        annuity, or other similar periodic payment;

        (16)(A) wage information contained in the records of the agency
      administering the State law which is necessary (as determined by
      the Secretary of Health and Human Services in regulations) for
      purposes of determining an individual's eligibility for
      assistance, or the amount of such assistance, under a State
      program funded under part A of title IV of the Social Security
      Act, shall be made available to a State or political subdivision
      thereof when such information is specifically requested by such
      State or political subdivision for such purposes,
        (B) wage and unemployment compensation information contained in
      the records of such agency shall be furnished to the Secretary of
      Health and Human Services (in accordance with regulations
      promulgated by such Secretary) as necessary for the purposes of
      the National Directory of New Hires established under section
      453(i) of the Social Security Act, and
        (C) such safeguards are established as are necessary (as
      determined by the Secretary of Health and Human Services in
      regulations) to insure that information furnished under
      subparagraph (A) or (B) is used only for the purposes authorized
      under such subparagraph;
        (17) any interest required to be paid on advances under title
      XII of the Social Security Act shall be paid in a timely manner
      and shall not be paid, directly or indirectly (by an equivalent
      reduction in State unemployment taxes or otherwise) by such State
      from amounts in such State's unemployment fund;
        (18) Federal individual income tax from unemployment
      compensation is to be deducted and withheld if an individual
      receiving such compensation voluntarily requests such deduction
      and withholding; and
        (19) all the rights, privileges, or immunities conferred by
      such law or by acts done pursuant thereto shall exist subject to
      the power of the legislature to amend or repeal such law at any
      time.

    Compensation shall not be reduced under paragraph (15) for any
    pension, retirement or retired pay, annuity, or similar payment
    which is not includible in gross income of the individual for the
    taxable year in which paid because it was part of a rollover
    distribution.
    (b) Notification
      The Secretary of Labor shall, upon approving such law, notify the
    governor of the State of his approval.
    (c) Certification
      On October 31 of each taxable year the Secretary of Labor shall
    certify to the Secretary of the Treasury each State whose law he
    has previously approved, except that he shall not certify any State
    which, after reasonable notice and opportunity for hearing to the
    State agency, the Secretary of Labor finds has amended its law so
    that it no longer contains the provisions specified in subsection
    (a) or has with respect to the 12-month period ending on such
    October 31 failed to comply substantially with any such provision
    in such subsection. No finding of a failure to comply substantially
    with any provision in paragraph (5) of subsection (a) shall be
    based on an application or interpretation of State law (1) until
    all administrative review provided for under the laws of the State
    has been exhausted, or (2) with respect to which the time for
    judicial review provided by the laws of the State has not expired,
    or (3) with respect to which any judicial review is pending. On
    October 31 of any taxable year, the Secretary of Labor shall not
    certify any State which, after reasonable notice and opportunity
    for hearing to the State agency, the Secretary of Labor finds has
    failed to amend its law so that it contains each of the provisions
    required by law to be included therein (including provisions
    relating to the Federal-State Extended Unemployment Compensation
    Act of 1970 (or any amendments thereto) as required under
    subsection (a)(11)), or has, with respect to the twelve-month
    period ending on such October 31, failed to comply substantially
    with any such provision.
    (d) Notice of noncertification
      If at any time the Secretary of Labor has reason to believe that
    a State whose law he has previously approved may not be certified
    under subsection (c), he shall promptly so notify the governor of
    such State.
    (e) Change of law during 12-month period
      Whenever - 
        (1) any provision of this section, section 3302, or section
      3303 refers to a 12-month period ending on October 31 of a year,
      and
        (2) the law applicable to one portion of such period differs
      from the law applicable to another portion of such period,

    then such provision shall be applied by taking into account for
    each such portion the law applicable to such portion.
    (f) Definition of institution of higher education
      For purposes of subsection (a)(6), the term "institution of
    higher education" means an educational institution in any State
    which - 
        (1) admits as regular students only individuals having a
      certificate of graduation from a high school, or the recognized
      equivalent of such a certificate;
        (2) is legally authorized within such State to provide a
      program of education beyond high school;
        (3) provides an educational program for it which awards a
      bachelor's or higher degree, or provides a program which is
      acceptable for full credit toward such a degree, or offers a
      program of training to prepare students for gainful employment in
      a recognized occupation; and
        (4) is a public or other nonprofit institution.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 443; Pub. L. 91-373, title I,
    Secs. 104(a), 108(a), 121(a), 131(b)(2), 142(f)-(h), title II, Sec.
    206, Aug. 10, 1970, 84 Stat. 697, 701, 704, 707, 708, 712; Pub. L.
    94-455, title XIX, Secs. 1903(a)(14), 1906(b)(13)(C), (E), Oct. 4,
    1976, 90 Stat. 1809, 1834; Pub. L. 94-566, title I, Sec. 115(c)(1),
    (5), title III, Secs. 312(a), (b), 314(a), title V, Sec. 506(b),
    Oct. 20, 1976, 90 Stat. 2670, 2671, 2679, 2680, 2687; Pub. L. 95-
    19, title III, Sec. 302(a), (c), (e), Apr. 12, 1977, 91 Stat. 44,
    45; Pub. L. 95-171, Sec. 2(a), Nov. 12, 1977, 91 Stat. 1353; Pub.
    L. 95-216, title IV, Sec. 403(b), Dec. 20, 1977, 91 Stat. 1561;
    Pub. L. 96-364, title IV, Sec. 414(a), Sept. 26, 1980, 94 Stat.
    1310; Pub. L. 97-35, title XXIV, Sec. 2408(a), Aug. 13, 1981, 95
    Stat. 880; Pub. L. 97-248, title I, Sec. 193(a), Sept. 3, 1982, 96
    Stat. 408; Pub. L. 98-21, title V, Secs. 515(b), 521(a), 523(a),
    Apr. 20, 1983, 97 Stat. 147, 148; Pub. L. 99-272, title XII, Sec.
    12401(b)(1), Apr. 7, 1986, 100 Stat. 297; Pub. L. 99-514, title
    XVIII, Sec. 1899A(43), Oct. 22, 1986, 100 Stat. 2960; Pub. L. 101-
    649, title I, Sec. 162(e)(4), Nov. 29, 1990, 104 Stat. 5011; Pub.
    L. 102-164, title III, Sec. 302(a), Nov. 15, 1991, 105 Stat. 1059;
    Pub. L. 102-318, title IV, Sec. 401(a)(1), July 3, 1992, 106 Stat.
    298; Pub. L. 103-182, title V, Sec. 507(b)(1), Dec. 8, 1993, 107
    Stat. 2154; Pub. L. 103-465, title VII, Sec. 702(b), (c)(1), Dec.
    8, 1994, 108 Stat. 4997; Pub. L. 104-193, title I, Sec. 110(l)(1),
    formerly Sec. 110(l)(2), title III, Sec. 316(g)(2), Aug. 22, 1996,
    110 Stat. 2173, 2218, renumbered Pub. L. 105-33, title V, Sec.
    5514(a)(2), Aug. 5, 1997, 111 Stat. 620; Pub. L. 107-147, title II,
    Sec. 209(d)(1), Mar. 9, 2002, 116 Stat. 33; Pub. L. 109-280, title
    XI, Sec. 1105(a), Aug. 17, 2006, 120 Stat. 1060.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Social Security Act, referred to in subsec. (a)(4)(B), (D),
    (15)(A)(ii), (16)(A), (B), (17), is act Aug. 14, 1935, ch. 531, 49
    Stat. 620, as amended, which is classified generally to chapter 7
    (Sec. 301 et seq.) of Title 42, The Public Health and Welfare. Part
    A of title IV and title XII of the Act are classified generally to
    part A (Sec. 601 et seq.) of subchapter IV and subchapter XII (Sec.
    1321 et seq.), respectively, of chapter 7 of Title 42. Sections
    303(g), 453(i), and 903(c)(2), (d)(4) of the Act are classified to
    sections 503(g), 653(i), and 1103(c)(2), (d)(4), respectively, of
    Title 42. For complete classification of this Act to the Code, see
    Short Title note set out under section 1305 of Title 42 and Tables.
      The Federal-State Extended Unemployment Compensation Act of 1970,
    referred to in subsecs. (a)(11) and (c), is Pub. L. 91-373, title
    II, Aug. 10, 1970, 84 Stat. 708, as amended, which is set out as a
    note below.
      Section 212(d)(5) of the Immigration and Nationality Act,
    referred to in subsec. (a)(14)(A), is classified to section
    1182(d)(5) of Title 8, Aliens and Nationality.
      The Railroad Retirement Act of 1974, referred to in subsec.
    (a)(15)(A)(ii), is act Aug. 29, 1935, ch. 812, as amended generally
    by Pub. L. 93-445, title I, Sec. 101, Oct. 16, 1974, 88 Stat. 1305,
    which is classified generally to subchapter IV (Sec. 231 et seq.)
    of chapter 9 of Title 45, Railroads. For further details and
    complete classification of this Act to the Code, see Codification
    note set out preceding section 231 of Title 45, section 231t of
    Title 45, and Tables.


-MISC1-
                                AMENDMENTS                            
      2006 - Subsec. (a). Pub. L. 109-280 added concluding provisions.
      2002 - Subsec. (a)(4)(B). Pub. L. 107-147 inserted "or 903(d)(4)"
    before "of the Social Security Act".
      1996 - Subsec. (a)(16)(A). Pub. L. 104-193, Sec. 316(g)(2)(C),
    struck out "and" at end.
      Pub. L. 104-193, Sec. 316(g)(2)(A), substituted "Secretary of
    Health and Human Services" for "Secretary of Health, Education, and
    Welfare".
      Pub. L. 104-193, Sec. 110(l)(1), formerly Sec. 110(l)(2), as
    renumbered by Pub. L. 105-33, substituted "eligibility for
    assistance, or the amount of such assistance, under a State program
    funded" for "eligibility for aid or services, or the amount of such
    aid or services, under a State plan for aid and services to needy
    families with children approved".
      Subsec. (a)(16)(B). Pub. L. 104-193, Sec. 316(g)(2)(E), added
    subpar. (B). Former subpar. (B) redesignated (C).
      Pub. L. 104-193, Sec. 316(g)(2)(B), substituted "information
    furnished under subparagraph (A) or (B) is used only for the
    purposes authorized under such subparagraph;" for "such information
    is used only for the purposes authorized under subparagraph (A);".
      Pub. L. 104-193, Sec. 316(g)(2)(A), substituted "Secretary of
    Health and Human Services" for "Secretary of Health, Education, and
    Welfare".
      Subsec. (a)(16)(C). Pub. L. 104-193, Sec. 316(g)(2)(D),
    redesignated subpar. (B) as (C).
      1994 - Subsec. (a)(4)(C). Pub. L. 103-465, Sec. 702(c)(1),
    inserted ", or the withholding of Federal, State, or local
    individual income tax," after "health insurance".
      Subsec. (a)(17) to (19). Pub. L. 103-465, Sec. 702(b), struck out
    "and" at end of par. (17), added par. (18), and redesignated former
    par. (18) as (19).
      1993 - Subsec. (a)(4)(F). Pub. L. 103-182 added subpar. (F).
      1992 - Subsec. (a)(4)(E). Pub. L. 102-318 added subpar. (E).
      1991 - Subsec. (a)(6)(A)(ii)(I). Pub. L. 102-164, Sec. 302(a)(1),
    substituted "may be denied" for "shall be denied".
      Subsec. (a)(6)(A)(iii), (iv). Pub. L. 102-164, Sec. 302(a)(2),
    which directed that "and" be struck out at end of cls. (iii) and
    (iv), could be executed only to cl. (iv) because "and" did not
    appear at end of cl. (iii).
      Subsec. (a)(6)(A)(vi). Pub. L. 102-164, Sec. 302(a)(2), added cl.
    (vi).
      1990 - Subsec. (a)(14)(A). Pub. L. 101-649 struck out reference
    to section 203(a)(7) of Immigration and Nationality Act.
      1986 - Subsec. (a)(4)(D). Pub. L. 99-272 added subpar. (D).
      Subsec. (a)(6)(A)(iii). Pub. L. 99-514 struck out "and" at end.
      1983 - Subsec. (a)(4)(C). Pub. L. 98-21, Sec. 523(a), added
    subpar. (C).
      Subsec. (a)(6)(A)(ii)(I), (iii), (iv). Pub. L. 98-21, Sec.
    521(a)(2), substituted "shall be denied" for "may be denied".
      Subsec. (a)(6)(A)(v). Pub. L. 98-21, Sec. 521(a)(1), added cl.
    (v).
      Subsec. (a)(17), (18). Pub. L. 98-21, Sec. 515(b), added par.
    (17) and redesignated former par. (17) as (18).
      1982 - Subsec. (a)(6)(A)(ii). Pub. L. 97-248 redesignated
    existing provisions as provisions preceding subcl. (I) and subcl.
    (I), and in such provisions as so redesignated, struck out "(other
    than an institution of higher education)" after "capacity for an
    educational institution", substituted "2" for "two", and inserted
    "except that" at end of subcl. (I), and added subcl. (II).
      1981 - Subsec. (c). Pub. L. 97-35 substituted provisions relating
    to limitations on certification on Oct. 31 of any taxable year, for
    provisions relating to limitations on certification on Oct. 31 of
    any taxable year after 1971, and on Oct. 31 of any taxable year
    after 1977.
      1980 - Subsec. (a)(15). Pub. L. 96-364 inserted provisions
    relating to applicability to any pension, retirement or retired
    pay, annuity, or other similar periodic payment.
      1977 - Subsec. (a)(6)(A)(i). Pub. L. 95-19, Sec. 302(c)(1), (2),
    inserted a comma between "instructional" and "research",
    substituted "two successive academic years or terms" for "two
    successive academic years", and struck out "and" after "the second
    of such academic years or terms,".
      Subsec. (a)(6)(A)(iii). Pub. L. 95-19, Sec. 302(c)(3), added cl.
    (iii).
      Subsec. (a)(6)(A)(iv). Pub. L. 95-171 added cl. (iv).
      Subsec. (a)(14)(A). Pub. L. 95-19, Sec. 302(a), substituted "who
    was lawfully admitted for permanent residence at the time such
    services were performed, was lawfully present for purposes of
    performing such services, or was permanently residing in the United
    States under color of law at the time such services were performed
    (including an alien who was" for "who has been lawfully admitted
    for permanent residence or otherwise is permanently residing in the
    United States under color of law (including an alien who is".
      Subsec. (a)(15). Pub. L. 95-19, Sec. 302(e), substituted "March
    31, 1980" for "September 30, 1979".
      Subsec. (a)(16), (17). Pub. L. 95-216 added par. (16). Former
    par. (16) redesignated (17).
      1976 - Subsec. (a)(3). Pub. L. 94-455, Secs. 1903(a)(14)(A),
    1906(b)(13)(C), inserted "of the Treasury" after "to the Secretary"
    and struck out "49 Stat. 640; 52 Stat. 1104, 1105;" before "42
    U.S.C. 1104".
      Subsec. (a)(6)(A). Pub. L. 94-566, Sec. 115(c)(1), designated
    existing provisions as cl. (i), added cl. (ii), and in cl. (i) as
    so designated substituted "educational institution" for
    "institution of higher education", "an agreement provides" for "the
    contract provides", and "if such individual performs such services
    in the first of such academic years (or terms) and if there is a
    contract or reasonable assurance that such individual will perform
    services in any such capacity for any educational institution in
    the second of such academic years or terms, and" for "who has a
    contract to perform services in any such capacity for any
    institution or institutions of higher education for both of such
    academic years or both of such terms, and".
      Subsec. (a)(6)(B). Pub. L. 94-566, Sec. 506(b), substituted
    "section 3309(a)(1)" for "section 3309(a)(1)(A)".
      Subsec. (a)(12). Pub. L. 94-566, Sec. 312(a), substituted
    provisions that no person shall be denied compensation under such
    State law solely on the basis of pregnancy or termination of
    pregnancy for provisions that each political subdivision of the
    State should have the right to elect to have compensation payable
    to employees thereof (whose services were not otherwise subject to
    such law) based on service performed by such employees in the
    hospitals and institutions of higher education (as defined in
    section 3309(d)) operated by such political subdivision; and, if
    any such political subdivision did elect to have compensation
    payable to such employees thereof (A) the political subdivision
    elected should pay into the State unemployment fund, with respect
    to the service of such employees, payments (in lieu of
    contributions), and (B) such employees would be entitled to
    receive, on the basis of such service, compensation payable on the
    same conditions as compensation which was payable on the basis of
    similar service for the State which was subject to such law.
      Subsec. (a)(13) to (16). Pub. L. 94-566, Sec. 314(a), added pars.
    (13) to (15) and redesignated former par. (13) as (16).
      Subsec. (c). Pub. L. 94-566, Sec. 312(b), provided that on Oct.
    31 of any taxable year after 1977, the Secretary shall not certify
    any State which, after reasonable notice and opportunity for a
    hearing to the State agency, the Secretary of Labor finds has
    failed to amend its law so that it contains each of the provisions
    required by reason of the enactment of the Unemployment
    Compensation Amendments of 1976 to be included therein, or has with
    respect to the 12-month period ending on such Oct. 31, failed to
    comply substantially with any such provision.
      Pub. L. 94-455, Secs. 1903(a)(14)(B), 1906(b)(13)(C), (E),
    inserted "of the Treasury" after "certify to the Secretary",
    substituted "the Secretary of Labor shall" for "the Secretary
    shall" and struck out "(10-month period in the case of October 31,
    1972)" after "to the 12-month period".
      Subsec. (f). Pub. L. 94-566, Sec. 115(c)(5), added subsec. (f).
      1970 - Subsec. (a)(6) to (13). Pub. L. 91-373, Secs. 104(a),
    108(a), 121(a), 206, added pars. (6) to (12) and redesignated
    former par. (6) as (13).
      Subsec. (c). Pub. L. 91-373, Sec. 131(b)(2), clarified provisions
    governing procedure to be followed with respect to a finding of the
    Secretary of Labor that a state has failed to comply substantially
    with any of the provisions of subsec. (a)(5).
      Pub. L. 91-373, Sec. 142(f), substituted "October 31" for
    "December 31" as certification date and "12-month period ending on
    such October 31" for "taxable year" and prohibited certifications
    for failure to amend State laws to contain provisions required by
    reason of enactment of the Employment Security Amendments of 1970.
      Subsec. (d). Pub. L. 91-373, Sec. 142(g), substituted "If at any
    time" for "If, at any time during the taxable year,".
      Subsec. (e). Pub. L. 91-373, Sec. 142(h), added subsec. (e).

                     EFFECTIVE DATE OF 2006 AMENDMENT                 
      Pub. L. 109-280, title XI, Sec. 1105(b), Aug. 17, 2006, 120 Stat.
    1060, provided that: "The amendment made by this section [amending
    this section] shall apply to weeks beginning on or after the date
    of the enactment of this Act [Aug. 17, 2006]."

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Amendment by section 110(l)(1) of Pub. L. 104-193 effective July
    1, 1997, with transition rules relating to State options to
    accelerate such date, rules relating to claims, actions, and
    proceedings commenced before such date, rules relating to closing
    out of accounts for terminated or substantially modified programs
    and continuance in office of Assistant Secretary for Family
    Support, and provisions relating to termination of entitlement
    under AFDC program, see section 116 of Pub. L. 104-193, as amended,
    set out as an Effective Date note under section 601 of Title 42,
    The Public Health and Welfare.
      For effective date of amendment by section 316(g)(2) of Pub. L.
    104-193, see section 395(a)-(c) of Pub. L. 104-193, set out as a
    note under section 654 of Title 42.

                     EFFECTIVE DATE OF 1994 AMENDMENT                 
      Section 702(d) of Pub. L. 103-465 provided that: "The amendments
    made by this section [amending this section, sections 3306 and 3402
    of this title, and section 503 of Title 42, The Public Health and
    Welfare] shall apply to payments made after December 31, 1996."

                     EFFECTIVE DATE OF 1991 AMENDMENT                 
      Section 302(b) of Pub. L. 102-164 provided that: "The amendments
    made by this section [amending this section] section shall apply in
    the case of compensation paid for weeks beginning on or after the
    date of the enactment of this Act [Nov. 15, 1991]."

                     EFFECTIVE DATE OF 1990 AMENDMENT                 
      Amendment by Pub. L. 101-649 effective Oct. 1, 1991, and
    applicable beginning with fiscal year 1992, see section 161(a) of
    Pub. L. 101-649, set out as a note under section 1101 of Title 8,
    Aliens and Nationality.

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by Pub. L. 99-272 applicable to recoveries made on or
    after Apr. 7, 1986, and applicable with respect to overpayments
    made before, on, or after such date, see section 12401(c) of Pub.
    L. 99-272, set out as a note under section 503 of Title 42, The
    Public Health and Welfare.

                     EFFECTIVE DATE OF 1983 AMENDMENT                 
      Section 521(b) of Pub. L. 98-21 provided that:
      "(1) Except as provided in paragraph (2), the amendments made by
    this section [amending this section] shall apply in the case of
    compensation paid for weeks beginning on or after April 1, 1984.
      "(2) In the case of a State with respect to which the Secretary
    of Labor has determined that State legislation is required in order
    to comply with the amendment made by this section, the amendment
    made by this section shall apply in the case of compensation paid
    for weeks which begin on or after April 1, 1984, and after the end
    of the first session of the State legislature which begins after
    the date of the enactment of this Act [Apr. 20, 1983], or which
    began prior to the date of the enactment of this Act and remained
    in session for at least twenty-five calendar days after such date
    of enactment. For purposes of the preceding sentence, the term
    'session' means a regular, special, budget, or other session of a
    State legislature."
      Section 523(c) of Pub. L. 98-21 provided that: "The amendments
    made by this section [amending this section and section 503 of
    Title 42, The Public Health and Welfare] shall take effect on the
    date of the enactment of this Act [Apr. 20, 1983]."

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Section 193(b) of Pub. L. 97-248, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
      "(1) The amendment made by subsection (a) [amending this section]
    shall apply to weeks of unemployment beginning after the date of
    the enactment of this Act [Sept. 3, 1982].
      "(2) The amendment made by subsection (a) [amending this
    section], insofar as it requires retroactive payments of
    compensation to employees of educational institutions other than
    institutions of higher education (as defined in section 3304(f) of
    the Internal Revenue Code of 1986 [formerly I.R.C. 1954]), shall
    not be a requirement for any State law before January 1, 1984."

                     EFFECTIVE DATE OF 1980 AMENDMENT                 
      Section 414(b) of Pub. L. 96-364 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to
    certifications of States for 1981 and subsequent years."

                     EFFECTIVE DATE OF 1977 AMENDMENTS                 
      Section 403(d) of Pub. L. 95-216 provided that: "The amendments
    made by this section [enacting section 611 of Title 42, The Public
    Health and Welfare, and amending this section and section 602 of
    Title 42] shall be effective on the date of the enactment of this
    Act [Dec. 20, 1977]."
      Section 2(b) of Pub. L. 95-171 provided that: "The amendments
    made by subsection (a) [amending this section] shall apply with
    respect to weeks of unemployment which begin after December 31,
    1977."
      Section 302(d)(1) of Pub. L. 95-19 provided that: "The amendment
    made by subsection (a) [amending this section] shall take effect as
    if included in the amendment made by section 314 of the
    Unemployment Compensation Amendments of 1976."
      Section 302(d)(3) of Pub. L. 95-19 provided that: "The amendments
    made by subsection (c) [amending this section] shall take effect as
    if included in the amendments made by section 115(c) of the
    Unemployment Compensation Amendments of 1976."

                     EFFECTIVE DATE OF 1976 AMENDMENTS                 
      Section 115(d) of Pub. L. 94-566, as amended by Pub. L. 95-19,
    title III, Sec. 301(a), Apr. 12, 1977, 91 Stat. 43, effective Oct.
    20, 1976, provided that:
      "(1) Except as provided in paragraph (2), the amendments made by
    this section [amending this section and section 3309 of this title]
    shall apply with respect to certifications of States for 1978 and
    subsequent years; except that - 
        "(A) the amendments made by subsections (a) and (b) [amending
      section 3309 of this title] shall only apply with respect to
      services performed after December 31, 1977; and
        "(B) the amendments made by subsection (c) [amending this
      section and section 3309 of this title] shall only apply with
      respect to weeks of unemployment which begin after December 31,
      1977.
      "(2) In the case of any State the legislature of which does not
    meet in a regular session which closes during the calendar year
    1977, the amendments made by subsection (c) [amending this section
    and section 3309 of this title] shall only apply with respect to
    weeks of unemployment which begin after December 31, 1978 (or if
    earlier, the date provided by State law)."
      Section 116(f) of Pub. L. 94-566, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
      "Effective dates. - 
        "(1) Subsections (a), (c) and (d). - The amendments made by
      subsections (a), (c), and (d) [amending sections 202 and 205 of
      Pub. L. 91-373 and section 102 of Pub. L. 93-57 set out below,
      section 49d of Title 29, Labor, and section 1301 of Title 42, The
      Public Health and Welfare] shall take effect on the later of
      October 1, 1976, or the day after the day on which the Secretary
      of Labor approves under section 3304(a) of the Internal Revenue
      Code of 1986 [formerly I.R.C. 1954] an unemployment compensation
      law submitted to him by the Virgin Islands for approval.
        "(2) Subsection (b). - The amendments made by subsection (b)
      [amending section 3306 of this title] shall apply with respect to
      remuneration paid after December 31 of the year in which the
      Secretary of Labor approves for the first time an unemployment
      compensation law submitted to him by the Virgin Islands for
      approval, for services performed after such December 31.
        "(3) Subsection (e). - The amendments made by subsection (e)
      [amending sections 8501, 8503, 8504, 8521, and 8522 of Title 5,
      Government Organization and Employees] shall apply with respect
      to benefit years beginning on or after the later of October 1,
      1976, or the first day of the first week for which compensation
      becomes payable under an unemployment compensation law of the
      Virgin Islands which is approved by the Secretary of Labor under
      section 3304(a) of the Internal Revenue Code of 1986."
      Section 312(c) of Pub. L. 94-566, as amended by Pub. L. 95-19,
    title III, Sec. 301(b), Apr. 12, 1977, 91 Stat. 43, effective Oct.
    20, 1976, provided that:
      "(1) Except as provided in paragraph (2), the amendments made by
    this section [amending this section] shall apply with respect to
    certifications of States for 1978 and subsequent years.
      "(2) In the case of any State the legislature of which does not
    meet in a regular session which closes during the calendar year
    1977, the amendments made by this section [amending this section]
    shall apply with respect to the certification of such State for
    1979 and subsequent years."
      Section 314(b) of Pub. L. 94-566 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply with
    respect to certifications of States for 1978 and subsequent years,
    or for 1979 and subsequent years in the case of States the
    legislatures of which do not meet in a regular session which closes
    in the calendar year 1977."
      Section 506(c) of Pub. L. 94-566, as amended by Pub. L. 95-19,
    title III, Sec. 301(c), Apr. 12, 1977, 91 Stat. 44, effective Oct.
    20, 1976, provided that:
      "(1) Except as provided in paragraph (2), the amendments made by
    this section [amending this section and section 3309 of this title]
    shall apply with respect to certifications of States for 1978 and
    subsequent years, but only with respect to services performed after
    December 31, 1977.
      "(2) In the case of any State the legislature of which does not
    meet in a regular session which closes during the calendar year
    1977, the amendments made by this section [amending this section
    and section 3309 of this title] shall apply with respect to the
    certification of such State for 1979 and subsequent years, but only
    with respect to services performed after December 31, 1978."
      [Section 301(d) of Pub. L. 95-19 provided that: "The amendments
    made by this section [amending this Effective Date of 1976
    Amendment note in three places] shall take effect on October 20,
    1976."]

                     EFFECTIVE DATE OF 1970 AMENDMENT                 
      Section 104(d) of Pub. L. 91-373, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
      "(1) Subject to the provisions of paragraph (2), the amendments
    made by subsections (a) and (b) [amending this section and enacting
    section 3309 of this title] shall apply with respect to
    certifications of State laws for 1972 and subsequent years, but
    only with respect to service performed after December 31, 1971. The
    amendment made by subsection (c) [amending section 3303 of this
    title] shall take effect January 1, 1970.
      "(2) Section 3304(a)(6) of the Internal Revenue Code of 1986
    [formerly I.R.C. 1954] (as added by subsection (a) of this section)
    shall not be a requirement for the State law of any State prior to
    July 1, 1972, if the legislature of such State does not meet in a
    regular session which closes during the calendar year 1971."
      Section 108(b) of Pub. L. 91-373, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
    amendment made by subsection (a) [amending this section] shall
    apply with respect to certification of State laws for 1972 and
    subsequent years; except that section 3304(a)(12) of the Internal
    Revenue Code of 1986 [formerly I.R.C. 1954] (as added by subsection
    (a)) shall not be a requirement for the State law of any State
    prior to July 1, 1972, if the legislature of such State does not
    meet in a regular session which closes during the calendar year
    1971, or prior to January 1, 1975, if compliance with such
    requirement would necessitate a change in the constitution of such
    State."
      Section 121(b) of Pub. L. 91-373, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
      "(1) Subject to the provisions of paragraph (2), the amendments
    made by subsection (a) [amending this section] shall take effect
    January 1, 1972, and shall apply to the taxable year 1972 and
    taxable years thereafter.
      "(2) Paragraphs (7) through (10) of section 3304(a) of the
    Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as added by
    subsection (a) of this section) shall not be requirements for the
    State law of any State prior to July 1, 1972, if the legislature of
    such State does not meet in a regular session which closes during
    the calendar year 1971."
      Amendment by section 142(f)-(h) of Pub. L. 91-373 applicable with
    respect to taxable year 1972 and taxable years thereafter, see
    section 142(i) of Pub. L. 91-373, set out as a note under section
    3302 of this title.

        ADDITIONAL TEMPORARY EXTENDED UNEMPLOYMENT COMPENSATION FOR
                     DISPLACED AIRLINE RELATED WORKERS
      Pub. L. 108-11, title IV, Sec. 4002, Apr. 16, 2003, 117 Stat.
    607, provided that:
      "(a) Definitions. - For purposes of this section - 
        "(1) the term 'eligible individual' means an individual whose
      eligibility for temporary extended unemployment compensation
      under the Temporary Extended Unemployment Compensation Act of
      2002 (Public Law 107-147; 116 Stat. 21) [title II of Pub. L. 107-
      147, set out as a note below], as amended by Public Law 108-1
      (117 Stat. 3), is or would be based on the exhaustion of regular
      compensation under State law, entitlement to which was based in
      whole or in part on qualifying employment performed during such
      individual's base period;
        "(2) the term 'qualifying employment', with respect to an
      eligible individual, means employment - 
          "(A) with an air carrier, employment at a facility at an
        airport, or with an upstream producer or supplier for an air
        carrier; and
          "(B) as determined by the Secretary, separation from which
        was due, in whole or in part, to - 
            "(i) reductions in service by an air carrier as a result of
          a terrorist action or security measure;
            "(ii) a closure of an airport in the United States as a
          result of a terrorist action or security measure; or
            "(iii) a military conflict with Iraq that has been
          authorized by Congress;
        "(3) the term 'air carrier' means an air carrier that holds a
      certificate issued under chapter 411 of title 49, United States
      Code;
        "(4) the term 'upstream producer' means a firm that performs
      additional, value-added, production processes, including firms
      that perform final assembly, finishing, or packaging of articles,
      for another firm;
        "(5) the term 'supplier' means a firm that produces component
      parts for, or articles and contract services considered to be a
      part of the production process or services for, another firm;
        "(6) the term 'Secretary' means the Secretary of Labor; and
        "(7) the term 'terrorist action or security measure' means a
      terrorist attack on the United States on September 11, 2001, or a
      security measure taken in response to such attack.
      "(b) Additional Temporary Extended Unemployment Compensation for
    Eligible Individual. - In the case of an eligible individual, the
    Temporary Extended Unemployment Compensation Act of 2002 (Public
    Law 107-147; 116 Stat. 21), as amended by Public Law 108-1 (117
    Stat. 3), shall be applied as if it had been amended in accordance
    with subsection (c).
      "(c) Modifications. - 
        "(1) In general. - For purposes of subsection (b), the
      Temporary Extended Unemployment Compensation Act of 2002 (Public
      Law 107-147; 116 Stat. 21), as amended by Public Law 108-1 (117
      Stat. 3), shall be treated as if it had been amended as provided
      in this subsection.
        "(2) Program extension. - Deem section 208 of the Temporary
      Extended Unemployment Compensation Act of 2002, as amended by
      Public Law 108-1 (117 Stat. 3), to be amended to read as follows:

      " 'SEC. 208. APPLICABILITY.
      " '(a) In General. - Subject to subsection (b), an agreement
    entered into under this title shall apply to weeks of unemployment -
     
        " '(1) beginning after the date on which such agreement is
      entered into; and
        " '(2) ending before December 29, 2003.
      " '(b) Transition for Amount Remaining in Account. - 
        " '(1) In general. - Subject to paragraph (2), in the case of
      an individual who has amounts remaining in an account established
      under section 203 as of December 28, 2003, temporary extended
      unemployment compensation shall continue to be payable to such
      individual from such amounts for any week beginning after such
      date for which the individual meets the eligibility requirements
      of this title, including such compensation payable by reason of
      amounts deposited in such account after such date pursuant to the
      application of subsection (c) of such section.
        " '(2) Limitation. - No compensation shall be payable by reason
      of paragraph (1) for any week beginning after December 26,
      2004.'.
        "(3) Additional weeks of benefits. - Deem section 203 of the
      Temporary Extended Unemployment Compensation Act of 2002, as
      amended by Public Law 108-1 (117 Stat. 3), to be amended - 
          "(A) in subsection (b)(1) - 
            "(i) in subparagraph (A), by striking '50' and inserting
          '150'; and
            "(ii) by striking '13' and inserting '39'; and
          "(B) in subsection (c)(1), by inserting ' 1/3  of' after
        'equal to'.
        "(4) Effective date of modifications described in paragraph
      (3). - 
          "(A) In general. - The amendments described in paragraph (3) -
         
            "(i) shall be deemed to have taken effect as if included in
          the enactment of the Temporary Extended Unemployment
          Compensation Act of 2002; but
            "(ii) shall be treated as applying only with respect to
          weeks of unemployment beginning on or after the date of
          enactment of this Act [Apr. 16, 2003], subject to
          subparagraph (B).
          "(B) Special rules. - In the case of an eligible individual
        for whom a temporary extended unemployment account was
        established before the date of enactment of this Act [Apr. 16,
        2003], the Temporary Extended Unemployment Compensation Act of
        2002 (as amended by this section) shall be applied subject to
        the following:
            "(i) Any amounts deposited in the individual's temporary
          extended unemployment compensation account by reason of
          section 203(c) of such Act (commonly known as 'TEUC-X
          amounts') before the date of enactment of this Act [Apr. 16,
          2003] shall be treated as amounts deposited by reason of
          section 203(b) of such Act (commonly known as 'TEUC
          amounts'), as deemed to have been amended by paragraph
          (3)(A).
            "(ii) For purposes of determining whether the individual is
          eligible for any TEUC-X amounts under such Act, as deemed to
          be amended by this subsection - 
         "(I) any determination made under section 203(c) of such Act
          before the application of the amendment described in
          paragraph (3)(B) shall be disregarded; and
         "(II) any such determination shall instead be made by applying
          section 203(c) of such Act, as deemed to be amended by
          paragraph (3)(B), as of the time that all amounts established
          in such account in accordance with section 203(b) of such Act
          (as deemed to be amended under this subsection, and including
          any amounts described in clause (i)) are in fact exhausted."

               TEMPORARY EXTENDED UNEMPLOYMENT COMPENSATION           
      Pub. L. 107-147, title II, Mar. 9, 2002, 116 Stat. 26, as amended
    by Pub. L. 108-1, Sec. 1(a), Jan. 8, 2003, 117 Stat. 3; Pub. L. 108-
    26, Sec. 2(a), May 28, 2003, 117 Stat. 751; Pub. L. 108-271, Sec.
    8(b), July 7, 2004, 118 Stat. 814, provided that:

      "SEC. 201. SHORT TITLE.
      "This title may be cited as the 'Temporary Extended Unemployment
    Compensation Act of 2002'.

      "SEC. 202. FEDERAL-STATE AGREEMENTS.
      "(a) In General. - Any State which desires to do so may enter
    into and participate in an agreement under this title with the
    Secretary of Labor (in this title referred to as the 'Secretary').
    Any State which is a party to an agreement under this title may,
    upon providing 30 days' written notice to the Secretary, terminate
    such agreement.
      "(b) Provisions of Agreement. - Any agreement under subsection
    (a) shall provide that the State agency of the State will make
    payments of temporary extended unemployment compensation to
    individuals who - 
        "(1) have exhausted all rights to regular compensation under
      the State law or under Federal law with respect to a benefit year
      (excluding any benefit year that ended before March 15, 2001);
        "(2) have no rights to regular compensation or extended
      compensation with respect to a week under such law or any other
      State unemployment compensation law or to compensation under any
      other Federal law;
        "(3) are not receiving compensation with respect to such week
      under the unemployment compensation law of Canada; and
        "(4) filed an initial claim for regular compensation on or
      after March 15, 2001.
      "(c) Exhaustion of Benefits. - For purposes of subsection (b)(1),
    an individual shall be deemed to have exhausted such individual's
    rights to regular compensation under a State law when - 
        "(1) no payments of regular compensation can be made under such
      law because such individual has received all regular compensation
      available to such individual based on employment or wages during
      such individual's base period; or
        "(2) such individual's rights to such compensation have been
      terminated by reason of the expiration of the benefit year with
      respect to which such rights existed.
      "(d) Weekly Benefit Amount, Etc. - For purposes of any agreement
    under this title - 
        "(1) the amount of temporary extended unemployment compensation
      which shall be payable to any individual for any week of total
      unemployment shall be equal to the amount of the regular
      compensation (including dependents' allowances) payable to such
      individual during such individual's benefit year under the State
      law for a week of total unemployment;
        "(2) the terms and conditions of the State law which apply to
      claims for regular compensation and to the payment thereof shall
      apply to claims for temporary extended unemployment compensation
      and the payment thereof, except - 
          "(A) that an individual shall not be eligible for temporary
        extended unemployment compensation under this title unless, in
        the base period with respect to which the individual exhausted
        all rights to regular compensation under the State law, the
        individual had 20 weeks of full-time insured employment or the
        equivalent in insured wages, as determined under the provisions
        of the State law implementing section 202(a)(5) of the Federal-
        State Extended Unemployment Compensation Act of 1970 [Pub. L.
        91-373] (26 U.S.C. 3304 note); and
          "(B) where otherwise inconsistent with the provisions of this
        title or with the regulations or operating instructions of the
        Secretary promulgated to carry out this title; and
        "(3) the maximum amount of temporary extended unemployment
      compensation payable to any individual for whom a temporary
      extended unemployment compensation account is established under
      section 203 shall not exceed the amount established in such
      account for such individual.
      "(e) Election by States. - Notwithstanding any other provision of
    Federal law (and if State law permits), the Governor of a State
    that is in an extended benefit period may provide for the payment
    of temporary extended unemployment compensation in lieu of extended
    compensation to individuals who otherwise meet the requirements of
    this section. Such an election shall not require a State to trigger
    off an extended benefit period.

      "SEC. 203. TEMPORARY EXTENDED UNEMPLOYMENT COMPENSATION ACCOUNT.
      "(a) In General. - Any agreement under this title shall provide
    that the State will establish, for each eligible individual who
    files an application for temporary extended unemployment
    compensation, a temporary extended unemployment compensation
    account with respect to such individual's benefit year.
      "(b) Amount in Account. - 
        "(1) In general. - The amount established in an account under
      subsection (a) shall be equal to the lesser of - 
          "(A) 50 percent of the total amount of regular compensation
        (including dependents' allowances) payable to the individual
        during the individual's benefit year under such law, or
          "(B) 13 times the individual's average weekly benefit amount
        for the benefit year.
        "(2) Weekly benefit amount. - For purposes of this subsection,
      an individual's weekly benefit amount for any week is the amount
      of regular compensation (including dependents' allowances) under
      the State law payable to such individual for such week for total
      unemployment.
      "(c) Special Rule. - 
        "(1) In general. - Notwithstanding any other provision of this
      section, if, at the time that the individual's account is
      exhausted, such individual's State is in an extended benefit
      period (as determined under paragraph (2)), then, such account
      shall be augmented by an amount equal to the amount originally
      established in such account (as determined under subsection
      (b)(1)).
        "(2) Extended benefit period. - For purposes of paragraph (1),
      a State shall be considered to be in an extended benefit period
      if, at the time of exhaustion (as described in paragraph (1)) - 
          "(A) such a period is then in effect for such State under the
        Federal-State Extended Unemployment Compensation Act of 1970
        [Pub. L. 91-373]; or
          "(B) such a period would then be in effect for such State
        under such Act if section 203(d) of such Act were applied as if
        it had been amended by striking '5' each place it appears and
        inserting '4'.

      "SEC. 204. PAYMENTS TO STATES HAVING AGREEMENTS FOR THE PAYMENT
        OF TEMPORARY EXTENDED UNEMPLOYMENT COMPENSATION.
      "(a) General Rule. - There shall be paid to each State that has
    entered into an agreement under this title an amount equal to 100
    percent of the temporary extended unemployment compensation paid to
    individuals by the State pursuant to such agreement.
      "(b) Treatment of Reimbursable Compensation. - No payment shall
    be made to any State under this section in respect of any
    compensation to the extent the State is entitled to reimbursement
    in respect of such compensation under the provisions of any Federal
    law other than this title or chapter 85 of title 5, United States
    Code. A State shall not be entitled to any reimbursement under such
    chapter 85 in respect of any compensation to the extent the State
    is entitled to reimbursement under this title in respect of such
    compensation.
      "(c) Determination of Amount. - Sums payable to any State by
    reason of such State having an agreement under this title shall be
    payable, either in advance or by way of reimbursement (as may be
    determined by the Secretary), in such amounts as the Secretary
    estimates the State will be entitled to receive under this title
    for each calendar month, reduced or increased, as the case may be,
    by any amount by which the Secretary finds that the Secretary's
    estimates for any prior calendar month were greater or less than
    the amounts which 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 and the
    State agency of the State involved.

      "SEC. 205. FINANCING PROVISIONS.
      "(a) In General. - Funds in the extended unemployment
    compensation account (as established by section 905(a) of the
    Social Security Act (42 U.S.C. 1105(a)) of the Unemployment Trust
    Fund (as established by section 904(a) of such Act (42 U.S.C.
    1104(a)) shall be used for the making of payments to States having
    agreements entered into under this title.
      "(b) Certification. - The Secretary 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 title. The Secretary of
    the Treasury, prior to audit or settlement by the Government
    Accountability Office, shall make payments to the State in
    accordance with such certification, by transfers from the extended
    unemployment compensation account (as so established) to the
    account of such State in the Unemployment Trust Fund (as so
    established).
      "(c) Assistance to States. - There are appropriated out of the
    employment security administration account (as established by
    section 901(a) of the Social Security Act (42 U.S.C. 1101(a)) of
    the Unemployment Trust Fund, without fiscal year limitation, such
    funds as may be necessary for purposes of assisting States (as
    provided in title III of the Social Security Act (42 U.S.C. 501 et
    seq.)) in meeting the costs of administration of agreements under
    this title.
      "(d) Appropriations for Certain Payments. - There are
    appropriated from the general fund of the Treasury, without fiscal
    year limitation, to the extended unemployment compensation account
    (as so established) of the Unemployment Trust Fund (as so
    established) such sums as the Secretary estimates to be necessary
    to make the payments under this section in respect of - 
        "(1) compensation payable under chapter 85 of title 5, United
      States Code; and
        "(2) compensation payable on the basis of services to which
      section 3309(a)(1) of the Internal Revenue Code of 1986 applies.
    Amounts appropriated pursuant to the preceding sentence shall not
    be required to be repaid.

      "SEC. 206. FRAUD AND OVERPAYMENTS.
      "(a) In General. - 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 temporary extended
    unemployment compensation under this title to which he was not
    entitled, such individual - 
        "(1) shall be ineligible for further temporary extended
      unemployment compensation under this title in accordance with the
      provisions of the applicable State unemployment compensation law
      relating to fraud in connection with a claim for unemployment
      compensation; and
        "(2) shall be subject to prosecution under section 1001 of
      title 18, United States Code.
      "(b) Repayment. - In the case of individuals who have received
    amounts of temporary extended unemployment compensation under this
    title to which they were not entitled, the State shall require such
    individuals to repay the amounts of such temporary extended
    unemployment compensation to the State agency, except that the
    State agency may waive such repayment if it determines that - 
        "(1) the payment of such temporary extended unemployment
      compensation was without fault on the part of any such
      individual; and
        "(2) such repayment would be contrary to equity and good
      conscience.
      "(c) Recovery by State Agency. - 
        "(1) In general. - The State agency may recover the amount to
      be repaid, or any part thereof, by deductions from any temporary
      extended unemployment compensation payable to such individual
      under this title or from any unemployment compensation payable to
      such individual under any Federal unemployment compensation law
      administered by the State agency or under any other 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
      individuals received the payment of the temporary extended
      unemployment compensation to which they were not entitled, except
      that no single deduction may exceed 50 percent of the weekly
      benefit amount from which such deduction is made.
        "(2) Opportunity for hearing. - 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.
      "(d) Review. - 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.

      "SEC. 207. DEFINITIONS.
      "In this title, the terms 'compensation', 'regular compensation',
    'extended compensation', 'additional compensation', 'benefit year',
    'base period', 'State', 'State agency', 'State law', and 'week'
    have the respective meanings given such terms under section 205 of
    the Federal-State Extended Unemployment Compensation Act of 1970
    (26 U.S.C. 3304 note).

      "SEC. 208. APPLICABILITY.
      "(a) In General. - Except as provided in subsection (b), an
    agreement entered into under this title shall apply to weeks of
    unemployment - 
        "(1) beginning after the date on which such agreement is
      entered into; and
        "(2) ending on or before December 31, 2003.
      "(b) Transition for Amount Remaining in Account. - 
        "(1) In general. - Subject to paragraphs (2) and (3), in the
      case of an individual who has amounts remaining in an account
      established under section 203 as of December 31, 2003, temporary
      extended unemployment compensation shall continue to be payable
      to such individual from such amounts for any week beginning after
      such date for which the individual meets the eligibility
      requirements of this title.
        "(2) No augmentation after december 31, 2003. - If the account
      of an individual is exhausted after December 31, 2003, then
      section 203(c) shall not apply and such account shall not be
      augmented under such section, regardless of whether such
      individual's State is in an extended benefit period (as
      determined under paragraph (2) of such section).
        "(3) Limitation. - No compensation shall be payable by reason
      of paragraph (1) for any week beginning after March 31, 2004.

      "SEC. 209. SPECIAL REED ACT TRANSFER IN FISCAL YEAR 2002.
      "(a) Repeal of Certain Provisions Added by the Balanced Budget
    Act of 1997. - 
        "(1) In general. - [Amended section 1103 of Title 42, The
      Public Health and Welfare.]
        "(2) Savings provision. - Any amounts transferred before the
      date of enactment of this Act [Mar. 9, 2002] under the provision
      repealed by paragraph (1)(A) [amending section 1103 of Title 42]
      shall remain subject to section 903 of the Social Security Act
      [42 U.S.C. 1103], as last in effect before such date of
      enactment.
      "(b) Special Transfer in Fiscal Year 2002. - [Amended section
    1103 of Title 42.]
      "(c) Limitations on Transfers. - Section 903(b) of the Social
    Security Act [42 U.S.C. 1103(b)] shall apply to transfers under
    section 903(d) of such Act (as amended by this section). For
    purposes of the preceding sentence, such section 903(b) shall be
    deemed to be amended as follows:
        "(1) By substituting 'the transfer date described in subsection
      (d)(5)' for 'October 1 of any fiscal year'.
        "(2) By substituting 'remain in the Federal unemployment
      account' for 'be transferred to the Federal unemployment account
      as of the beginning of such October 1'.
        "(3) By substituting 'fiscal year 2002 (after the transfer date
      described in subsection (d)(5))' for 'the fiscal year beginning
      on such October 1'.
        "(4) By substituting 'under subsection (d)' for 'as of October
      1 of such fiscal year'.
        "(5) By substituting '(as of the close of fiscal year 2002)'
      for '(as of the close of such fiscal year)'.
      "(d) Technical Amendments. - 
        "(1) [Amended sections 3304 and 3306 of this title.]
        "(2) [Amended section 503 of Title 42.]
      "(e) Regulations. - The Secretary of Labor may prescribe any
    operating instructions or regulations necessary to carry out this
    section and the amendments made by this section."
      [Pub. L. 108-26, Sec. 2(b), May 28, 2003, 117 Stat. 751, provided
    that: "The amendments made by this section [amending section 208 of
    Pub. L. 107-147, set out above] shall take effect as if included in
    the enactment of the Temporary Extended Unemployment Compensation
    Act of 2002 (Public Law 107-147 [title II]; 116 Stat. 21 [26])."]
      [Pub. L. 108-1, Sec. 1(b), Jan. 8, 2003, 117 Stat. 4, provided
    that: "The amendment made by this section [amending section 208 of
    Pub. L. 107-147, set out above] shall take effect as if included in
    the enactment of the Temporary Extended Unemployment Compensation
    Act of 2002 (Public Law 107-147 [title II]; 116 Stat. 21 [26])."]

     PROFILING OF NEW CLAIMANTS FOR REGULAR UNEMPLOYMENT COMPENSATION 
      Pub. L. 103-6, Sec. 4, Mar. 4, 1993, 107 Stat. 34, directed
    Secretary of Labor to establish program for encouraging adoption
    and implementation by all States of system of profiling all new
    claimants for regular unemployment compensation to determine which
    claimants might be likely to exhaust regular unemployment
    compensation and might need reemployment assistance services,
    directed Secretary to provide technical assistance and advice to
    States in development of model profiling systems and procedures for
    such systems and to provide to each State, from funds available for
    this purpose, such funds as determined necessary, and directed
    Secretary to report to Congress on operation and effectiveness of
    profiling systems adopted by States along with continuation and
    legislative recommendations, prior to repeal by Pub. L. 103-152,
    Sec. 4(e), Nov. 24, 1993, 107 Stat. 1518.

                TREATMENT OF PERSIAN GULF CRISIS RESERVISTS            
      Section 104 of Pub. L. 102-318 provided that: "If - 
        "(1) an individual who was a member of a reserve component of
      the Armed Forces was called for active duty after August 2, 1990,
      and before March 1, 1991,
        "(2) such individual was receiving regular compensation,
      extended compensation, or a trade readjustment allowance for the
      week in which he was so called,
        "(3) such individual served on such active duty for at least 90
      consecutive days, and
        "(4) such individual was entitled to regular compensation on
      the basis of his services on such active duty, but the weekly
      benefit amount was less than the benefit amount he received for
      the week referred to in paragraph (2),
    such individual's weekly benefit amount under the Emergency
    Unemployment Compensation Act of 1991 [see section 101(d) of Pub.
    L. 102-164, set out below] for any week beginning after the date of
    the enactment of this Act [July 3, 1992] shall be not less than the
    benefit amount he received for the week referred to in paragraph
    (2)."

       STUDY AND REPORT BY FEDERAL ADVISORY COUNCIL ON SUSPENSION OF
            ELIGIBILITY REQUIREMENTS FOR UNEMPLOYMENT BENEFITS
      Section 202(b)(2) of Pub. L. 102-318 directed Federal Advisory
    Council established under 42 U.S.C. 1108 to conduct a study of the
    provisions suspended by the amendment made by section 202(b)(1) of
    Pub. L. 102-318, enacting section 202(a)(7) of Pub. L. 91-373, set
    out below, and to submit, not later than Feb. 1, 1994, to Committee
    on Ways and Means of House of Representatives and Committee on
    Finance of Senate, a report of its recommendations on such
    suspended provisions.

       INFORMATION REQUIRED WITH RESPECT TO TAXATION OF UNEMPLOYMENT
                                 BENEFITS
      Section 301 of Pub. L. 102-318 provided that:
      "(a) Information on Unemployment Benefits. - 
        "(1) General rule. - The State agency in each State shall
      provide to an individual filing a claim for compensation under
      the State unemployment compensation law a written explanation of
      the Federal and State income taxation of unemployment benefits
      and of the requirements to make payments of estimated Federal and
      State income taxes.
        "(2) State agency. - For purposes of this subsection, the term
      'State agency' has the meaning given such term by section 3306(e)
      of the Internal Revenue Code of 1986.
      "(b) Effective Date. - The amendment made by subsection (a) shall
    take effect on October 1, 1992."

                    EMERGENCY UNEMPLOYMENT COMPENSATION                
      Pub. L. 102-164, Sec. 1, titles I, II, Nov. 15, 1991, 105 Stat.
    1049, 1056, as amended by Pub. L. 102-182, Sec. 3(a)(1)-(6), Dec.
    4, 1991, 105 Stat. 1234; Pub. L. 102-244, Secs. 1(a), (b), 2, Feb.
    7, 1992, 106 Stat. 3, 4; Pub. L. 102-318, title I, Secs. 101(a)-
    (d), 102(a), 103(a), 107, July 3, 1992, 106 Stat. 290-293, 295;
    Pub. L. 103-6, Sec. 2(a)-(c), Mar. 4, 1993, 107 Stat. 33; Pub. L.
    103-152, Secs. 2(a)-(d), 3(a), Nov. 24, 1993, 107 Stat. 1516, 1517,
    known as the "Emergency Unemployment Compensation Act of 1991",
    established an emergency unemployment compensation program for
    individuals eligible during the period of Nov. 17, 1991, to Feb. 5,
    1994, and directed the Secretary of Labor to carry out a job search
    assistance demonstration program with a final report to Congress on
    the effectiveness of the demonstration program due not later than 5
    years after the commencement of the program.

     DETERMINATION OF AMOUNT OF FEDERAL SHARE WITH RESPECT TO CERTAIN
                        EXTENDED BENEFITS PAYMENTS
      Pub. L. 100-203, title IX, Sec. 9151, Dec. 22, 1987, 101 Stat.
    1330-322, provided that: "For the purpose of determining the amount
    of the Federal payment to any State under section 204(a)(1) of the
    Federal-State Extended Unemployment Compensation Act of 1970
    [section 204(a)(1) of Pub. L. 91-373, set out below] with respect
    to the implementation of paragraph (3) of section 202(a) of such
    Act [section 202(a) of Pub. L. 91-373, set out below] (as added by
    section 1024(a) of the Omnibus Reconciliation Act of 1980 [Pub. L.
    96-499]), such paragraph shall be considered to apply only with
    respect to weeks of unemployment beginning after October 31, 1981,
    except that for any State in which the State legislature did not
    meet in 1981, it shall be considered to apply for such purpose only
    with respect to weeks of unemployment beginning after October 31,
    1982."

      DEMONSTRATION PROGRAM TO PROVIDE SELF-EMPLOYMENT ALLOWANCES FOR
                           ELIGIBLE INDIVIDUALS
      Pub. L. 100-203, title IX, Sec. 9152, Dec. 22, 1987, 101 Stat.
    1330-322, as amended by Pub. L. 100-647, title VIII, Sec. 8301,
    Nov. 10, 1988, 102 Stat. 3798, provided that:
      "(a) In General. - The Secretary of Labor (hereinafter in this
    section referred to as the 'Secretary') shall carry out a
    demonstration program under this section for the purpose of making
    available self-employment allowances to eligible individuals. To
    carry out such program, the Secretary shall enter into agreements
    with three States that - 
        "(1) apply to participate in such program, and
        "(2) demonstrate to the Secretary that they are capable of
      implementing the provisions of the agreement.
      "(b) Selection of States. - (1) In determining whether to enter
    into an agreement with a State under this section, the Secretary
    shall take into consideration at least - 
        "(A) the availability and quality of technical assistance
      currently provided by agencies of the State to the self-employed;
        "(B) existing local market conditions and the business climate
      for new, small business enterprises in the State;
        "(C) the adequacy of State resources to carry out a regular
      unemployment compensation program and a program under this
      section;
        "(D) the range and extent of specialized services to be
      provided by the State to individuals covered by such an
      agreement;
        "(E) the design of the evaluation to be applied by the State to
      the program; and
        "(F) the standards which are to be utilized by the State for
      the purpose of assuring that individuals who will receive self-
      employment assistance under this section will have sufficient
      experience (or training) and ability to be self employed.
      "(2) The Secretary may not enter into an agreement with any State
    under this section unless the Secretary makes a determination that
    the State's unemployment compensation program has adequate
    reserves.
      "(c) Provisions of Agreements. - Any agreement entered into with
    a State under this section shall provide that - 
        "(1) each individual who is an eligible individual with respect
      to any benefit year beginning during the three-year period
      commencing on the date on which such agreement is entered into
      shall receive a self-employment allowance;
        "(2) self-employment allowances made to any individual under
      this section shall be made in the same amount, on the same terms,
      and subject to the same conditions as regular or extended
      unemployment compensation, as the case may be, paid by such
      State; except that - 
          "(A) State and Federal requirements relating to availability
        for work, active search for work, or refusal to accept suitable
        work shall not apply to such individual; and
          "(B) such individual shall be considered to be unemployed for
        purposes of the State and Federal laws applicable to
        unemployment compensation, as long as the individual meets the
        requirements applicable under this section to such individual;
        "(3) to the extent that such allowances are made to an
      individual under this section, an amount equal to the amount of
      such allowances shall be charged against the amount that may be
      paid to such individual under State law for regular or extended
      unemployment compensation, as the case may be;
        "(4) the total amount paid to an individual with respect to any
      benefit year under this section may not exceed the total amount
      that could be paid to such individual for regular or extended
      unemployment compensation, as the case may be, with respect to
      such benefit year under State law;
        "(5) the State shall implement a program that - 
          "(A) is approved by the Secretary;
          "(B) will not result in any cost to the Unemployment Trust
        Fund established by section 904(a) of the Social Security Act
        [42 U.S.C. 1104(a)] in excess of the cost which would have been
        incurred by such State and charged to such Fund if the State
        had not participated in the demonstration program under this
        section;
          "(C) is designed to select and assist individuals for self-
        employment allowances, monitor the individual's self-
        employment, and provide, as described in subsection (d), to
        the Secretary a complete evaluation of the use of such
        allowances; and
          "(D) otherwise meets the requirements of this section; and
        "(6) the State, from its general revenue funds, shall - 
          "(A) repay to the Unemployment Trust Fund any cost incurred
        by the State and charged to the Fund which exceeds the cost
        which would have been incurred by such State and charged to
        such Fund if the State had not participated in the
        demonstration program under this section; and
          "(B) in any case in which any excess cost described in
        subparagraph (A) is not repaid in the fiscal year in which it
        was charged to the Fund, pay to the Fund an amount of interest,
        on the outstanding balance of such excess cost, which is
        sufficient (when combined with any repayment by the State
        described in subparagraph (A)) to reimburse the Fund for any
        loss which would not have been incurred if such excess cost had
        not been incurred.
      "(d) Evaluation. - (1) Each State that enters into an agreement
    under this section shall carry out an evaluation of its activities
    under this section. Such evaluation shall be based on an
    experimental design with random assignment between a treatment
    group and a control group with not more than one-half of the
    individuals receiving assistance at any one time being assigned to
    the treatment group.
      "(2) The Secretary shall use the data provided from such
    evaluation to analyze the benefits and the costs of the program
    carried out under this section, to formulate the reports under
    subsection (g), and to estimate any excess costs described in
    subsection (c)(6)(A).
      "(e) Financing. - (1) Notwithstanding section 303(a)(5) of the
    Social Security Act [42 U.S.C. 503(a)(5)] and section 3304(a)(4) of
    the Internal Revenue Code of 1986, amounts in the unemployment fund
    of a State may be used by a State to make payments (exclusive of
    expenses of administration) for self-employment allowances made
    under this section to an individual who is receiving them in lieu
    of regular unemployment compensation.
      "(2) In any case in which a self-employment allowance is made
    under this section to an individual in lieu of extended
    unemployment compensation under the Federal-State Extended
    Unemployment Compensation Act of 1970 [Pub. L. 91-373, title II,
    set out below], payments made under this section for self-
    employment allowances shall be considered to be compensation
    described in section 204(a)(1) of such Act and paid under State
    law.
      "(f) Limitation. - No funds made available to a State under title
    III of the Social Security Act [42 U.S.C. 501 et seq.] or any other
    Federal law may be used for the purpose of administering the
    program carried out by such State under this section.
      "(g) Report to Congress. - (1) Not later than three years after
    the date of the enactment of this Act [Dec. 22, 1987], the
    Secretary shall submit an interim report to the Congress on the
    effectiveness of the demonstration program carried out under this
    section. Such report shall include - 
        "(A) information on the extent to which this section has been
      utilized;
        "(B) an analysis of any barriers to such utilization; and
        "(C) an analysis of the feasibility of extending the provisions
      of this section to individuals not covered by State unemployment
      compensation laws.
      "(2) Not later than six years after the date of the enactment of
    this Act [Dec. 22, 1987], the Secretary shall submit a final report
    to the Congress on such program.
      "(h) Fraud and Overpayments. - (1) 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 payment under this
    section to which he was not entitled, such individual shall be - 
        "(A) ineligible for further assistance under this section; and
        "(B) subject to prosecution under section 1001 of title 18,
      United States Code.
      "(2)(A) If any person received any payment under this section to
    which such person was not entitled, the State is authorized to
    require such person to repay such assistance; except that the State
    agency may waive such repayment if it determines that - 
        "(i) the providing of such assistance or making of such payment
      was without fault on the part of such person; and
        "(ii) such repayment would be contrary to equity and good
      conscience.
      "(B) No repayment shall be required under subparagraph (A) until
    a determination has been made, notice thereof and an opportunity
    for a fair hearing has been given to the person, and the
    determination has become final. Any determination under such
    subparagraph 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.
      "(i) Definitions. - For purposes of this section - 
        "(1) the term 'eligible individual' means, with respect to any
      benefit year, an individual who - 
          "(A) is eligible to receive regular or extended compensation
        under the State law during such benefit year;
          "(B) is likely to receive unemployment compensation for the
        maximum number of weeks that such compensation is made
        available under the State law during such benefit year;
          "(C) submits an application to the State agency for a self-
        employment allowance under this section; and
          "(D) meets applicable State requirements,
      except that not more than (i) 3 percent of the number of
      individuals eligible to receive regular compensation in a State
      at the beginning of a fiscal year, or (ii) the number of persons
      who exhausted their unemployment compensation benefits in the
      fiscal year ending before such fiscal year, whichever is lesser,
      may be considered as eligible individuals for such State for
      purposes of this section during such fiscal year;
        "(2) the term 'self-employment allowance' means compensation
      paid under this section for the purpose of assisting an eligible
      individual with such individual's self-employment; and
        "(3) the terms 'compensation', 'extended compensation',
      'regular compensation', 'benefit year', 'State', and 'State law',
      have the respective meanings given to such terms by section 205
      of the Federal-State Extended Unemployment Compensation Act of
      1970 [Pub. L. 91-373, set out below]."

      SUPPLEMENTAL UNEMPLOYMENT COMPENSATION FOR CERTAIN INDIVIDUALS  
      Section 12402 of Pub. L. 99-272 provided that:
      "(a) In General. - If - 
        "(1) an individual was receiving Federal supplemental
      compensation for the week which includes March 31, 1985, or a
      series of consecutive weeks which began with such week, and
        "(2) such individual did not meet the consecutive-week
      eligibility requirements of the Federal Supplemental Compensation
      Act of 1982 [subtitle A (Secs. 601-606) of title VI of Pub. L. 97-
      248, set out below] during any period of 1 or more subsequent
      weeks by reason of performing temporary disaster services
      described in subsection (e),
    weeks in such period shall be disregarded for purposes of the
    consecutive-week requirement of section 602(f)(2)(B) of such Act
    [section 602(f)(2)(B) of Pub. L. 97-248, set out below], and,
    notwithstanding the requirements of State law relating to the
    availability for work, the active search for work, or the refusal
    to accept work, such individual shall be entitled to payment of
    Federal supplemental compensation for each week of unemployment
    which is described in subsection (b) and for which a certification
    of unemployment is made by such individual in accordance with
    subsection (c).
      "(b) Weeks for Which Payment Shall Be Made. - A week of
    unemployment for which payment shall be made under subsection (a)
    is a week which occurred during the period which commences with the
    first week beginning after the close of the period described in
    subsection (a)(2) and ends with the beginning of the first week in
    which the individual was employed after the close of such period.
      "(c) Certification. - The certification of unemployment referred
    to in subsection (a) shall be a certification - 
        "(1) that is made on a form provided by the State agency
      concerned and signed by the individual; and
        "(2) that identifies the weeks of unemployment for which the
      individual is making the certification.
      "(d) Limitation on Amount of Payment. - In no case may the total
    amount paid to an individual under subsection (a) exceed the amount
    remaining in the account established for such individual under
    section 602(e) of the Federal Supplemental Compensation Act of 1982
    [section 602(e) of Pub. L. 97-248, set out below] after payments
    were made from such account for weeks of unemployment beginning
    before the period described in subsection (a)(2).
      "(e) Definition. - For purposes of subsection (a), the term
    'temporary disaster services' means services performed as a member
    of the National Guard after being called up by the Governor of a
    State to perform services related to a major disaster that was
    declared on June 3, 1985, by the President of the United States
    under the Disaster Relief Act of 1974 [42 U.S.C. 5121 et seq.].
      "(f) Modification of Agreement. - (1) The Secretary of Labor
    shall, at the earliest possible date after the date of the
    enactment of this Act [Apr. 7, 1986], propose to any State
    concerned a modification of the agreement that the Secretary has
    with such State under section 602 of the Federal Supplemental
    Compensation Act of 1982 [section 602 of Pub. L. 97-248, set out
    below] in order to carry out this section.
      "(2) Pending modification of the agreement, the State may make
    payment in accordance with the provisions of this section and shall
    be reimbursed in accordance with the provisions of section 604(a)
    of the Federal Supplemental Compensation Act of 1982 [section
    604(a) of Pub. L. 97-248, set out below]. For purposes of carrying
    out this paragraph, the term 'this subtitle' in such section 604(a)
    shall include this section.
      "(g) Effective Date. - The provisions of this section shall apply
    to weeks beginning after March 31, 1985."

    AMORTIZATION PAYMENTS FOR STATES WITH INDEPENDENT RETIREMENT PLANS
     FROM FUNDS FOR INCREASED COSTS OF ADMINISTRATION OF UNEMPLOYMENT
    COMPENSATION LAWS; CHANGES IN STATE LAWS; INCREASED CLAIMS; SALARY
                                   COSTS
      Pub. L. 99-88, title I, Sec. 100, Aug. 15, 1985, 99 Stat. 344,
    provided that: "Whenever funds are made available, now or
    hereafter, in this or any other Act for the administration of
    unemployment compensation laws to meet increased costs of
    administration resulting from changes in a State law or increases
    in the number of unemployment insurance claims filed and claims
    paid or increased salary costs resulting from changes in State
    salary compensation plans embracing employees of the State
    generally over those upon which the State's basic allocation was
    based, which cannot be provided for by normal budgetary adjustment,
    amortization payments for States which had independent retirement
    plans prior to 1980 in their State Employment Security Agencies and
    States agencies administering the State's unemployment compensation
    law may be paid from such funds."

     ARRANGEMENTS TO PREVENT PAYMENTS OF UNEMPLOYMENT COMPENSATION TO
                          RETIREES AND PRISONERS
      Pub. L. 98-135, title II, Sec. 206, Oct. 24, 1983, 97 Stat. 861,
    provided that:
      "(a) The Secretary of Labor, the Director of the Office of
    Personnel Management, and the Attorney General are directed to
    enter into arrangements to make available to the States, computer
    or other data regarding current and retired Federal employees and
    Federal prisoners so that States may review the eligibility of
    these individuals for unemployment compensation, and take action
    where appropriate.
      "(b) The Secretary of Labor shall report to the Congress, prior
    to January 31, 1984, on arrangements which have been entered into
    under subsection (a), and any arrangements which could be entered
    into with other appropriate State agencies, for the purpose of
    ensuring that unemployment compensation is not paid to retired
    individuals or prisoners in violation of law. The report shall
    include any recommendations for further legislation which might be
    necessary to aid in preventing such payments."

                          SHORT-TIME COMPENSATION                      
      Section 401(b)-(d) of Pub. L. 102-318 provided that:
      "(b) Assistance in Implementing Programs. - In order to assist
    States in establishing and implementing short-time compensation
    programs - 
        "(1) the Secretary of Labor (hereinafter in this section
      referred to as the 'Secretary') shall develop model legislative
      language which may be used by States in developing and enacting
      short-time compensation programs and shall propose such revisions
      of such legislative language as may be appropriate, and
        "(2) the Secretary shall provide technical assistance and
      guidance in developing, enacting, and implementing such programs.
    The initial model legislative language referred to in paragraph (1)
    shall be developed not later than January 1, 1993.
      "(c) Reports. - 
        "(1) Initial report. - Not later than January 1, 1995, the
      Secretary shall submit to the Congress a report on the
      implementation of this section. Such report shall include an
      evaluation of short-time compensation programs and shall contain
      such recommendations as the Secretary may deem advisable.
        "(2) Subsequent reports. - After the submission of the report
      under paragraph (1), the Secretary shall submit such additional
      reports on the implementation of short-time compensation programs
      as the Secretary deems appropriate.
      "(d) Definitions. - For purposes of this section [amending this
    section, section 3306 of this title, and section 503 of Title 42,
    The Public Health and Welfare] - 
        "(1) Short-time compensation program. - The term 'short-time
      compensation program' means a program under which - 
          "(A) individuals whose workweeks have been reduced by at
        least 10 percent are eligible for unemployment compensation;
          "(B) the amount of unemployment compensation payable to any
        such individual is a pro rata portion of the unemployment
        compensation which would be payable to the individual if the
        individual were totally unemployed;
          "(C) eligible employees are not required to meet the
        availability for work or work search test requirements while
        collecting short-time compensation benefits, but are required
        to be available for their normal workweek;
          "(D) eligible employees may participate in an employer-
        sponsored training program to enhance job skills if such
        program has been approved by the State agency; and
          "(E) there is a reduction in the number of hours worked by
        employees in lieu of imposing temporary layoffs.
        "(2) State. - The term 'State' includes the District of
      Columbia, the Commonwealth of Puerto Rico, and the Virgin
      Islands."
      Section 194 of Pub. L. 97-248 provided that:
      "(a) It is the purpose of this section to assist States which
    provide partial unemployment benefits to individuals whose
    workweeks are reduced pursuant to an employer plan under which such
    reductions are made in lieu of temporary layoffs.
      "(b)(1) The Secretary of Labor (hereinafter in this section
    referred to as the 'Secretary') shall develop model legislative
    language which may be used by States in developing and enacting
    short-time compensation programs, and shall provide technical
    assistance to States to assist in developing, enacting, and
    implementing such short-time compensation program.
      "(2) The Secretary shall conduct a study or studies for purposes
    of evaluating the operation, costs, effect on the State insured
    rate of unemployment, and other effects of State short-time
    compensation programs developed pursuant to this section.
      "(3) This section shall be a three-year experimental provision,
    and the provisions of this section regarding guidelines shall
    terminate 3 years following the date of the enactment of this Act
    [Sept. 3, 1982].
      "(4) States are encouraged to experiment in carrying out the
    purpose and intent of this section. However, to assure minimum
    uniformity, States are encouraged to consider requiring the
    provisions contained in subsections (c) and (d).
      "(c) For purposes of this section, the term 'short-time
    compensation program' means a program under which - 
        "(1) individuals whose workweeks have been reduced pursuant to
      a qualified employer plan by at least 10 per centum will be
      eligible for unemployment compensation;
        "(2) the amount of unemployment compensation payable to any
      such individual shall be a pro rata portion of the unemployment
      compensation which would be payable to the individual if the
      individual were totally unemployed;
        "(3) eligible employees may be eligible for short-time
      compensation or regular unemployment compensation, as needed;
      except that no employee shall be eligible for more than the
      maximum entitlement during any benefit year to which he or she
      would have been entitled for total unemployment, and no employee
      shall be eligible for short-time compensation for more than
      twenty-six weeks in any twelve-month period; and
        "(4) eligible employees will not be expected to meet the
      availability for work or work search test requirements while
      collecting short-time compensation benefits, but shall be
      available for their normal workweek.
      "(d) For purposes of subsection (c), the term 'qualified employer
    plan' means a plan of an employer or of an employers' association
    which association is party to a collective bargaining agreement
    (hereinafter referred to as 'employers' association') under which
    there is a reduction in the number of hours worked by employees
    rather than temporary layoffs if - 
        "(1) the employer's or employers' association's short-time
      compensation plan is approved by the State agency;
        "(2) the employer or employers' association certifies to the
      State agency that the aggregate reduction in work hours pursuant
      to such plan is in lieu of temporary layoffs which would have
      affected at least 10 per centum of the employees in the unit or
      units to which the plan would apply and which would have resulted
      in an equivalent reduction of work hours;
        "(3) during the previous four months the work force in the
      affected unit or units has not been reduced by temporary layoffs
      of more than 10 per centum;
        "(4) the employer continues to provide health benefits, and
      retirement benefits under defined benefit pension plans (as
      defined in section 3(35) of the Employee Requirement Income
      Security Act of 1974 [29 U.S.C. 1002(35)], to employees whose
      workweek is reduced under such plan as though their workweek had
      not been reduced; and
        "(5) in the case of employees represented by an exclusive
      bargaining representative, that representative has consented to
      the plan.
    The State agency shall review at least annually any qualified
    employer plan put into effect to assure that it continues to meet
    the requirements of this subsection and of any applicable State
    law.
      "(e) Short-time compensation shall be charged in a manner
    consistent with the State law.
      "(f) For purposes of this section, the term 'State' includes the
    District of Columbia, the Commonwealth of Puerto Rico, and the
    Virgin Islands.
      "(g)(1) The Secretary shall conduct a study or studies of State
    short-time compensation programs consulting with employee and
    employer representatives in developing criteria and guidelines to
    measure the following factors:
        "(A) the impact of the program upon the unemployment trust
      fund, and a comparison with the estimated impact on the fund of
      layoffs which would have occurred but for the existence of the
      program;
        "(B) the extent to which the program has protected and
      preserved the jobs of workers, with special emphasis on newly
      hired employees, minorities, and women;
        "(C) the extent to which layoffs occur in the unit subsequent
      to initiation of the program and the impact of the program upon
      the entitlement to unemployment compensation of the employees;
        "(D) where feasible, the effect of varying methods of
      administration;
        "(E) the effect of short-time compensation on employers' State
      unemployment tax rates, including both users and nonusers of
      short-time compensation, on a State-by-State basis;
        "(F) the effect of various State laws and practices under those
      laws on the retirement and health benefits of employees who are
      on short-time compensation programs;
        "(G) a comparison of costs and benefits to employees,
      employers, and communities from use of short-time compensation
      and layoffs;
        "(H) the cost of administration of the short-time compensation
      program; and
        "(I) such other factors as may be appropriate.
      "(2) Not later than October 1, 1985, the Secretary shall submit
    to the Congress and to the President a final report on the
    implementation of this section. Such report shall contain an
    evaluation of short-time compensation programs and shall contain
    such recommendations as the Secretary deems advisable, including
    recommendations as to necessary changes in the Statistical
    practices of the Department of Labor."

               FEDERAL SUPPLEMENTAL COMPENSATION ACT OF 1982           
      Pub. L. 97-248, title VI, subtitle A (Secs. 601-606), Sept. 3,
    1982, 96 Stat. 702, as amended by Pub. L. 97-424, title V, Sec.
    544(a), (d), Jan. 6, 1983, 96 Stat. 2196; Pub. L. 97-448, title
    III, Sec. 310(a), Jan. 12, 1983, 96 Stat. 2411; Pub. L. 98-21,
    title V, Secs. 501, 502, 504, 505, Apr. 20, 1983, 97 Stat. 141,
    144; Pub. L. 98-92, Sec. 1(a), Sept. 2, 1983, 97 Stat. 608; Pub. L.
    98-118, Sec. 1, Oct. 11, 1983, 97 Stat. 803; Pub. L. 98-135, title
    I, Secs. 101, 102, Oct. 24, 1983, 97 Stat. 857; Pub. L. 99-15, Sec.
    1(a), (b), Apr. 4, 1985, 99 Stat. 37, known as the "Federal
    Supplemental Compensation Act of 1982", authorized States to enter
    into and participate in an agreement with the Secretary of Labor
    providing for States to make payments of Federal supplemental
    compensation for weeks beginning before Apr. 1, 1985, to eligible
    individuals who had exhausted their rights or had no right to
    regular compensation under State law.

    MODIFICATION OF AGREEMENTS UNDER FEDERAL SUPPLEMENTAL COMPENSATION
                                ACT OF 1982
      Pub. L. 99-15, Sec. 1(c), Apr. 4, 1985, 99 Stat. 37, provided
    that: "The Secretary of Labor shall, at the earliest practicable
    date after the date of the enactment of this Act [Apr. 4, 1985],
    propose to each State with which he has in effect an agreement
    under section 602 of the Federal Supplemental Compensation Act of
    1982 [section 602 of Pub. L. 97-248, set out above] a modification
    of such agreement designed to provide for the payment of Federal
    supplemental compensation under such Act [subtitle A of title VI of
    Pub. L. 97-248, set out above] in accordance with the amendments
    made by this Act [amending the Federal Supplemental Compensation
    Act of 1982]. Notwithstanding any other provision of law, if any
    State fails or refuses within the three-week period beginning on
    the date the Secretary of Labor proposes such modification to such
    State, to enter into such modification of such agreement, the
    Secretary of Labor shall terminate such agreement effective with
    the end of the last week which ends on or before the close of such
    three-week period. Pending modification (or termination) of the
    agreement, States may pay Federal supplemental compensation in
    accordance with the amendments made by this Act for weeks beginning
    after March 31, 1985, and shall be reimbursed in accordance with
    the provisions of the Federal Supplemental Compensation Act of
    1982."

     APPLICATION OF FEDERAL SUPPLEMENTAL COMPENSATION ACT OF 1982 WITH
              RESPECT TO WEEKS BEGINNING AFTER MARCH 31, 1983
      Pub. L. 98-13, Mar. 29, 1983, 97 Stat. 54, provided: "That, with
    respect to weeks beginning after March 31, 1983, the Federal
    Supplemental Compensation Act of 1982 [subtitle A of title VI of
    Pub. L. 97-248, set out above] shall be applied as if the
    provisions contained in part A of title V of the conference report
    [H. Rept. No. 98-47] on the bill H.R. 1900 [part A (Secs. 501-505)
    of title V of Pub. L. 98-21, Apr. 20, 1983, 97 Stat. 141-144,
    amending subtitle A of title VI of Pub. L. 97-248, set out above]
    were enacted into law on the date of the enactment of this Act
    [Mar. 29, 1983]."

    TERMINATION OF FEDERAL-STATE SUPPLEMENTAL UNEMPLOYMENT COMPENSATION
               AGREEMENTS WITH STATES FAILING TO RENEGOTIATE
      Pub. L. 97-424, title V, Sec. 544(c), Jan. 6, 1983, 96 Stat.
    2197, provided that: "The Secretary of Labor shall, at the earliest
    practicable date after the date of the enactment of this Act [Jan.
    6, 1983], propose to each State with which he has in effect an
    agreement under section 602 of the Tax Equity and Fiscal
    Responsibility Act of 1982 [section 602 of Pub. L. 97-248, set out
    above] a modification of such agreement designed to provide for the
    payment of Federal supplemental compensation under such Act
    [sections 601 to 606 of Pub. L. 97-248, set out above] in
    accordance with the amendments made by this Act [amending section
    602(e) of Pub. L. 97-248, set out above]. Notwithstanding any other
    provision of law, if any State fails or refuses, within the three-
    week period beginning on the date the Secretary of Labor proposes
    such a modification to such State, to enter into such a
    modification of such agreement, the Secretary of Labor shall
    terminate such agreement effective with the end of the last week
    which ends on or before such three-week period."

         CERTIFICATION OF STATE UNEMPLOYMENT LAWS; EFFECTIVE DATES     
      Section 2408(b) of Pub. L. 97-35, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
      "(1) Except as otherwise provided in paragraph (2) - 
        "(A) The amendments made by sections 2401 and 2402 [amending
      Pub. L. 91-373, set out below] shall be required to be included
      in State unemployment compensation laws for purposes of
      certifications under section 3304(c) of the Internal Revenue Code
      of 1986 [formerly I.R.C. 1954] on October 31 of any taxable year
      after 1980; and
        "(B) the amendments made by sections 2403 and 2404 [amending
      Pub. L. 91-373, set out below] shall be required to be included
      in such laws for purposes of such certifications on October 31 of
      any taxable year after 1981.
      "(2)(A) In the case of any State the legislature of which - 
        "(i) does not meet in a session which begins after the date of
      the enactment of this Act [Aug. 13, 1981] and prior to September
      1, 1981, and
        "(ii) if in session on the date of the enactment of this Act,
      does not remain in session for a period of at least 25 calendar
      days,
    the date '1980' in paragraph (1)(A) shall be deemed to be '1981'.
      "(B) In the case of any State the legislature of which - 
        "(i) does not meet in a session which begins after the date of
      the enactment of this Act [Aug. 13, 1981] and prior to September
      1, 1982, and
        "(ii) if in session on the date of the enactment of this Act,
      does not remain in session for a period of at least 25 calendar
      days,
    the date '1981' in paragraph (1)(B) shall be deemed to be '1982'."
      Pub. L. 96-499, title X, Sec. 1025, Dec. 5, 1980, 94 Stat. 2660,
    as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat.
    2095, provided that: "On October 31 of any taxable year after 1980,
    the Secretary of Labor shall not certify any State, as provided in
    section 3304(c) of the Internal Revenue Code of 1986 [formerly
    I.R.C. 1954], which, after reasonable notice and opportunity for a
    hearing to the State agency, the Secretary of Labor finds has
    failed to amend its law so that it contains each of the provisions
    required by reason of the enactment of the preceding provisions of
    this subtitle [subtitle C of title X of Pub. L. 96-499, Dec. 5,
    1980, 94 Stat. 2656, which enacted section 8509 of Title 5,
    Government Organization and Employees, and section 1109 of Title
    42, The Public Health and Welfare, enacted provisions set out as
    notes under this section and section 8509 of Title 5, and amended
    provisions set out as notes under this section] to be included
    therein, or has with respect to the 12-month period ending on such
    October 31, failed to comply substantially with any such
    provision."

          TRANSFER OF FUNDS TO FEDERAL UNEMPLOYMENT TRUST FUND AS
          PREREQUISITE TO APPROVAL OF VIRGIN ISLANDS UNEMPLOYMENT
                             COMPENSATION LAW
      Section 116(g) of Pub. L. 94-566, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
    Secretary of Labor shall not approve an unemployment compensation
    law of the Virgin Islands under section 3304(a) of the Internal
    Revenue Code of 1986 [formerly I.R.C. 1954] until the Governor of
    the Virgin Islands has approved the transfer to the Federal
    Unemployment Trust Fund established by section 904 of the Social
    Security Act [42 U.S.C. 1104] of an amount equal to the dollar
    balance credited to the unemployment subfund of the Virgin Islands
    established under section 310 of title 24 of the Virgin Islands
    Code."

     FEDERAL REIMBURSEMENT FOR BENEFITS PAID TO NEWLY COVERED WORKERS
                         DURING TRANSITION PERIOD
      Pub. L. 94-566, title I, Sec. 121, Oct. 20, 1976, 90 Stat. 2673,
    as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat.
    2095, provided for payment of compensation for any week of
    unemployment beginning on or after Jan. 1, 1978, for services not
    covered by State unemployment compensation law during 1-year period
    ending Dec. 31, 1975, with the Secretary of Labor to pay to the
    unemployment fund of such State an amount equal to the Federal
    reimbursement.

              EMERGENCY UNEMPLOYMENT COMPENSATION ACT OF 1974          
      Pub. L. 93-572, Secs. 101-105, Dec. 31, 1974, 88 Stat. 1869-1872,
    as amended by Pub. L. 94-12, title VII, Sec. 701(a), Mar. 29, 1975,
    89 Stat. 65; Pub. L. 94-45, title I, Secs. 101(a)-(f), 102(a),
    103(a), 106, June 30, 1975, 89 Stat. 236-239; Pub. L. 94-566, title
    I, Sec. 116(d)(3), Oct. 20, 1976, 90 Stat. 2672; Pub. L. 95-19,
    title I, Secs. 101(a), 102(a)-(c), 103(a), 104(a), 105(a), 107(a),
    Apr. 12, 1977, 91 Stat. 39-42; Pub. L. 99-514, Sec. 2, Oct. 22,
    1986, 100 Stat. 2095, known as the "Emergency Unemployment
    Compensation Act of 1974", provided that, for weeks ending before
    Jan. 31, 1978, qualified States could enter into agreements with
    the Secretary of Labor for the payment of emergency unemployment
    compensation to eligible individuals who had exhausted their rights
    to regular compensation under State law.

    MODIFICATION OF AGREEMENTS WITH STATES TO REFLECT AMENDMENTS UNDER
         EMERGENCY UNEMPLOYMENT COMPENSATION EXTENSION ACT OF 1977
      Section 106 of Pub. L. 95-19 provided that: "The Secretary of
    Labor shall, at the earliest practicable date after the date of the
    enactment of this Act [Apr. 12, 1977], propose to each State with
    which he has in effect an agreement under section 102 of the
    Emergency Compensation Act of 1974 [Pub. L. 93-572, set out above]
    a modification of such agreement designed to provide for the
    payment of emergency compensation under such Act in accordance with
    the amendments made by this title [enacting sections 102(h) and
    105(b) of the Emergency Unemployment Compensation Act of 1974,
    amending sections 102(b)(2), (c)(3)(A)(ii), (e), (f)(2), 104(b),
    and 105(a) of that Act, and enacting provisions set out as notes
    under this section]. Notwithstanding any other provision of law, if
    any State fails or refuses, within the 3-week period beginning on
    the date the Secretary of Labor proposes such a modification of
    such State, to enter into such a modification of such agreement,
    the Secretary of Labor shall terminate such agreement effective
    with the end of the last week which ends on or before the last day
    of such 3-week period."

    MODIFICATION OF AGREEMENTS WITH STATES TO REFLECT AMENDMENTS UNDER
               UNEMPLOYMENT COMPENSATION AMENDMENTS OF 1976
      Section 604 of Pub. L. 94-566 provided that: "The Secretary of
    Labor shall, at the earliest practicable date after the date of the
    enactment of this Act [Oct. 20, 1976], propose to each State with
    which he has in effect an agreement under section 202 of the
    Emergency Jobs and Unemployment Assistance Act of 1974 [Pub. L. 93-
    567, title II, Sec. 202, set out below] a modification of such
    agreement designed to provide for the payment of special
    unemployment assistance under such Act in accordance with the
    amendments made by sections 601, 602, and 603 of this title [set
    out as a Special Unemployment Assistance Programs note below].
    Notwithstanding any other provision of law, if any State fails or
    refuses, within the three-week period beginning on the date the
    Secretary of Labor proposes such a modification to such State, to
    enter into such a modification of such agreement, the Secretary of
    Labor shall terminate such agreement effective with the end of the
    last week which ends on or before the last day of such three-week
    period."

    AGREEMENTS UNDER EMERGENCY UNEMPLOYMENT COMPENSATION ACT OF 1974 TO
         BE MODIFIED TO REFLECT AMENDMENT OF THE ACT BY EMERGENCY
     COMPENSATION AND SPECIAL UNEMPLOYMENT ASSISTANCE EXTENSION ACT OF
                                   1975
      Section 105 of Pub. L. 94-45, June 30, 1975, 89 Stat. 239,
    provided that: "The Secretary of Labor shall, at the earliest
    practicable date after the date of the enactment of this Act [June
    30, 1975], propose to each State with which he has in effect an
    agreement under section 102 of the Emergency Unemployment
    Compensation Act of 1974 [Pub. L. 93-567, set out below] a
    modification of such agreement designed to provide for the payment
    of the emergency compensation benefits allowable under such Act by
    reason of the amendments made by this part. Notwithstanding any
    provision of the Emergency Unemployment Compensation Act of 1974,
    if any State fails or refuses, within the three-week period
    beginning on the date of the enactment of this Act, to enter into
    such a modification of such agreement, the Secretary of Labor shall
    terminate such agreement."

    AGREEMENTS UNDER EMERGENCY UNEMPLOYMENT COMPENSATION ACT OF 1974 TO
    BE MODIFIED TO REFLECT AMENDMENT OF THE ACT BY TAX REDUCTION ACT OF
                                   1975
      Pub. L. 94-12, title VII, Sec. 701(b), Mar. 29, 1975, 89 Stat.
    66, provided that: "The Secretary of Labor shall, at the earliest
    practicable date after the enactment of this Act [Mar. 29, 1975],
    propose to each State with which he has in effect an agreement
    entered into pursuant to section 102 of the Emergency Unemployment
    Compensation Act of 1974 [Pub. L. 93-572, set out above] a
    modification of such agreement designed to cause payments of
    emergency compensation thereunder to be made in the manner
    prescribed by such Act, as amended by subsection (a) of this
    section [amending section 102(e) of the Emergency Unemployment
    Compensation Act of 1974]. Notwithstanding any provision of the
    Emergency Unemployment Compensation Act of 1974, if any such State
    shall fail or refuse, within a reasonable time after the date of
    the enactment of this Act, to enter into such a modification of
    such agreement, the Secretary of Labor shall terminate such
    agreement."

             NATIONAL COMMISSION ON UNEMPLOYMENT COMPENSATION         
      Section 411 of Pub. L. 94-566, as amended by Pub. L. 95-19, title
    III, Sec. 303, Apr. 12, 1977, 91 Stat. 45; Pub. L. 96-84, Secs.
    1(a), (b), 2, 3(a), Oct. 10, 1979, 93 Stat. 653, 654, related to
    establishment, membership, powers, duties, etc., of the National
    Commission on Unemployment Compensation, and required a final
    report not later than July 1, 1980, respecting findings,
    conclusions, and recommendations, with termination of the
    Commission on the ninetieth day after the date of submission of the
    final report to the President.

                 SPECIAL UNEMPLOYMENT ASSISTANCE PROGRAMS             
      Pub. L. 93-567, title II, Secs. 201-224, Dec. 31, 1974, 88 Stat.
    1850-1853, as amended by Pub. L. 94-45, title II, Secs. 201-203,
    June 30, 1975, 89 Stat. 240-242; Pub. L. 94-444, Sec. 6(a), (b),
    Oct. 1, 1976, 90 Stat. 1481; Pub. L. 94-566, title VI, Secs.
    601(a), 602(a)-(d), 603(a), Oct. 20, 1976, 90 Stat. 2689-2691; Pub.
    L. 96-499, title X, Sec. 1021, Dec. 5, 1980, 94 Stat. 2656; Pub. L.
    99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 105-277,
    div. A, Sec. 101(f) [title VIII, Sec. 405(d)(21), (f)(15)], Oct.
    21, 1998, 112 Stat. 2681-337, 2681-422, 2681-431, established, with
    respect to weeks of unemployment ending before June 30, 1978,
    temporary Federal program of special unemployment assistance for
    workers who were unemployed during period of aggravated
    unemployment and who were not otherwise eligible for unemployment
    allowances under any other law, and provided for Federal
    reimbursement for unemployment benefits paid on basis of public
    service employment for services performed in weeks before Dec. 5,
    1980.

      AGREEMENTS UNDER SPECIAL UNEMPLOYMENT ASSISTANCE PROGRAM TO BE
    MODIFIED TO REFLECT AMENDMENT OF PROGRAM BY EMERGENCY COMPENSATION
         AND SPECIAL UNEMPLOYMENT ASSISTANCE EXTENSION ACT OF 1975
      Section 204(a) of Pub. L. 94-45, June 30, 1975, 89 Stat. 242,
    provided that: "The Secretary of Labor shall, at the earliest
    practicable date after the date of the enactment of this Act [June
    30, 1975], propose to each State with which he has in effect an
    agreement under section 202 of the Emergency Jobs and Unemployment
    Assistance Act of 1974 [Pub. L. 93-567, title II, set out above] a
    modification of such agreement designed to provide for the payment
    of the special unemployment assistance allowable under such Act by
    reason of the amendments made by section 201 [amending sections 206
    and 208 of the Emergency Jobs and Unemployment Assistance Act of
    1974]. Notwithstanding any other provision of law, if any State
    fails or refuses, within the three-week period beginning on the
    date of the enactment of this Act [June 30, 1975], to enter into
    such a modification of any such agreement, the Secretary of Labor
    shall terminate such agreement."

     SPECIAL UNEMPLOYMENT ASSISTANCE PROGRAMS; INDIVIDUALS PERFORMING
             SERVICES FOR EDUCATIONAL INSTITUTIONS OR AGENCIES
      Pub. L. 94-32, title I, Sec. 101, June 12, 1975, 89 Stat. 178,
    provided in part that: "Funds appropriated by this Act [Second
    Supplemental Appropriations Act, 1975], or any other Act, for the
    payments of special unemployment assistance under title II of the
    Emergency Jobs and Unemployment Assistance Act of 1974 [Pub. L. 93-
    567, title II, set out above] shall not be used for making such
    payments of assistance or waiting period credit, beginning after
    the date of enactment of this Act [June 12, 1975], to any
    individual who performs services in an instructional, research, or
    principal administrative capacity for an educational institution or
    agency with respect to any week commencing during the period
    between two successive academic years (or, when the contract
    provides instead for a similar period between two regular but not
    successive terms, during such similar period) if - 
        "(1) such individual performed services in any such capacity
      for any educational institution or agency for the first of such
      academic years or terms; and
        "(2) such individual has a contract to perform services in any
      such capacity for any educational institution or agency for the
      latter of such academic years or terms."

              EMERGENCY UNEMPLOYMENT COMPENSATION ACT OF 1971          
      Pub. L. 92-224, title II, Secs. 201-206, Dec. 29, 1971, 85 Stat.
    811-814, as amended by Pub. L. 92-329, Secs. 1, 2(e), June 30,
    1972, 86 Stat. 398; Pub. L. 93-368, Sec. 4(a), Aug. 7, 1974, 88
    Stat. 420; Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095,
    known as the "Emergency Unemployment Compensation Act of 1971",
    provided that, for weeks ending before Mar. 31, 1973, qualified
    States could enter into agreements with the Secretary of Labor for
    the payment of emergency unemployment compensation to eligible
    individuals who had exhausted their rights to regular compensation
    under State law.

       FEDERAL-STATE EXTENDED UNEMPLOYMENT COMPENSATION ACT OF 1970   
      Pub. L. 91-373, title II, Secs. 201-207, Aug. 10, 1970, 84 Stat.
    708-712, as amended by Pub. L. 92-599, title V, Sec. 501, Oct. 27,
    1972, 86 Stat. 1326; Pub. L. 93-53, Sec. 5, July 1, 1973, 87 Stat.
    137; Pub. L. 93-233, Sec. 20, Dec. 31, 1973, 87 Stat. 974; Pub. L.
    93-256, Sec. 2, Mar. 28, 1974, 88 Stat. 53; Pub. L. 93-329, Sec. 2,
    June 30, 1974, 88 Stat. 288; Pub. L. 93-368, Sec. 3, Aug. 7, 1974,
    88 Stat. 420; Pub. L. 93-572, Secs. 106-108, Dec. 31, 1974, 88
    Stat. 1872; Pub. L. 94-45, title I, Sec. 102(b), June 30, 1975, 89
    Stat. 238; Pub. L. 94-566, title I, Sec. 116(d)(1), (2), title II,
    Sec. 212(a), title III, Sec. 311(a), (b), Oct. 20, 1976, 90 Stat.
    2672, 2677, 2678; Pub. L. 96-364, title IV, Sec. 416(a), Sept. 26,
    1980, 94 Stat. 1310; Pub. L. 96-499, title X, Secs. 1022(a),
    1024(a), Dec. 5, 1980, 94 Stat. 2656, 2658; Pub. L. 97-35, title
    XXIV, Secs. 2401(a), (b), 2402(a), 2403(a), 2404(a), (b), title
    XXV, Sec. 2505(b), Aug. 13, 1981, 95 Stat. 874, 875, 876, 884; Pub.
    L. 97-248, title I, Sec. 191(a), Sept. 3, 1982, 96 Stat. 407; Pub.
    L. 97-258, Sec. 5(b), Sept. 13, 1982, 96 Stat. 1068, 1081; Pub. L.
    98-21, title V, Sec. 522(a), Apr. 20, 1983, 97 Stat. 148; Pub. L.
    99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 102-318,
    title II, Secs. 201, 202(a)(1), (b)(1), July 3, 1992, 106 Stat.
    295, 296; Pub. L. 108-271, Sec. 8(b), July 7, 2004, 118 Stat. 814,
    provided:
      "Sec. 201. [Short Title] This title may be cited as the 'Federal-
    State Extended Unemployment Compensation Act of 1970'.
      "Sec. 202. [Payment of Extended Compensation]
      "(a) [State Law Requirements] (1) For purposes of section
    3304(a)(11) of the Internal Revenue Code of 1986 [formerly I.R.C.
    1954], a State law shall provide the payment of extended
    compensation shall be made, for any week of unemployment which
    begins in the individual's eligibility period, to individuals who
    have exhausted all rights to regular compensation under the State
    law and who have no rights to regular compensation with respect to
    such week under such law or any other State unemployment
    compensation law or to compensation under any other Federal law and
    are not receiving compensation with respect to such week under the
    unemployment compensation law of Canada. For purposes of the
    preceding sentence, an individual shall have exhausted his rights
    to regular compensation under a State law (A) when no payments of
    regular compensation can be made under such law because such
    individual has received all regular compensation available to him
    based on employment or wages during his base period, or (B) when
    his rights to such compensation have terminated by reason of the
    expiration of the benefit year with respect to which such rights
    existed.
      "(2) Except where inconsistent with the provisions of this title,
    the terms and conditions of the State law which apply to claims for
    regular compensation and to the payment thereof shall apply to
    claims for extended compensation and to the payment thereof.
      "(3)(A) Notwithstanding the provisions of paragraph (2), payment
    of extended compensation under this Act [see Short Title of 1970
    Amendment note set out under section 3311 of this title] shall not
    be made to any individual for any week of unemployment in his
    eligibility period - 
        "(i) during which he fails to accept any offer of suitable work
      (as defined in subparagraph (c) [probably means subpar. (C)]) or
      fails to apply for any suitable work to which he was referred by
      the State agency; or
        "(ii) during which he fails to actively engage in seeking work,
      unless such individual is not actively engaged in seeking work
      because such individual is, as determined in accordance with
      State law - 
          "(I) before any court of the United States or any State
        pursuant to a lawfully issued summons to appear for jury duty
        (as such term may be defined by the Secretary of Labor), or
          "(II) hospitalized for treatment of an emergency or a life-
        threatening condition (as such term may be defined by such
        Secretary),
      if such exemptions in clauses (I) and (II) apply to recipients of
      regular benefits, and the State chooses to apply such exemptions
      for recipients of extended benefits.
      "(B) If any individual is ineligible for extended compensation
    for any week by reason of a failure described in clause (i) or (ii)
    of subparagraph (A), the individual shall be ineligible to receive
    extended compensation for any week which begins during a period
    which - 
        "(i) begins with the week following the week in which such
      failure occurs, and
        "(ii) does not end until such individual has been employed
      during at least 4 weeks which begin after such failure and the
      total of the remuneration earned by the individual for being so
      employed is not less than the product of 4 multiplied by the
      individual's average weekly benefit amount (as determined for
      purposes of subsection (b)(1)(c) [probably means subsec.
      (b)(1)(C)]) for his benefit year.
      "(C) For purposes of this paragraph, the term 'suitable work'
    means, with respect to any individual, any work which is within
    such individual's capabilities; except that, if the individual
    furnishes evidence satisfactory to the State agency that such
    individual's prospects for obtaining work in his customary
    occupation within a reasonably short period are good, the
    determination of whether any work is suitable work with respect to
    such individual shall be made in accordance with the applicable
    State law.
      "(D) Extended compensation shall not be denied under clause (i)
    of subparagraph (A) to any individual for any week by reason of a
    failure to accept an offer of, or apply for, suitable work - 
        "(i) if the gross average weekly remuneration payable to such
      individual for the position does not exceed the sum of - 
          "(I) the individual's average weekly benefit amount (as
        determined for purposes of subsection (b)(1)(C)) for his
        benefit year, plus
          "(II) the amount (if any) of supplemental unemployment
        compensation benefits (as defined in section 501(c)(17)(D) of
        the Internal Revenue Code of 1986) payable to such individual
        for such week;
        "(ii) if the position was not offered to such individual in
      writing and was not listed with the State employment service;
        "(iii) if such failure would not result in a denial of
      compensation under the provisions of the applicable State law to
      the extent that such provisions are not inconsistent with the
      provisions of subparagraphs (C) and (E); or
        "(iv) if 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; or
          "(II) any applicable State or local minimum wage.
      "(E) For purposes of this paragraph, an individual shall be
    treated as actively engaged in seeking work during any week if - 
        "(i) the individual has engaged in a systematic and sustained
      effort to obtain work during such week, and
        "(ii) the individual provides tangible evidence to the State
      agency that he has engaged in such an effort during such week.
      "(F) For purposes of section 3304(a)(11) of the Internal Revenue
    Code of 1986, a State law shall provide for referring applicants
    for benefits under this Act [see Short Title of 1970 Amendment note
    set out under section 3311 of this title] to any suitable work to
    which clauses (i), (ii), (iii), and (iv) of subparagraph (D) would
    not apply.
      "(4) No provision of State law which terminates a
    disqualification for voluntarily leaving employment, being
    discharged for misconduct, or refusing suitable employment shall
    apply for purposes of determining eligibility for extended
    compensation unless such termination is based upon employment
    subsequent to the date of such disqualification.
      "(5) Notwithstanding the provisions of paragraph (2), an
    individual shall not be eligible for extended compensation unless,
    in the base period with respect to which the individual exhausted
    all rights to regular compensation under the State law, the
    individual had 20 weeks of full-time insured employment, or the
    equivalent in insured wages. For purposes of this paragraph, the
    equivalent in insured wages shall be earnings covered by the State
    law for compensation purposes which exceed 40 times the
    individual's most recent weekly benefit amount or 1 1/2  times the
    individual's insured wages in that calendar quarter of the base
    period in which the individual's insured wages were the highest (or
    one such quarter if his wages were the same for more than one such
    quarter). The State shall by law provide which one or more of the
    foregoing methods of measuring employment and earnings shall be
    used in that State.
      "(6) No payment shall be made under this Act [see Short Title of
    1970 Amendment note set out under section 3311 of this title] to
    any State in respect of any extended compensation or sharable
    regular compensation paid to any individual for any week if, under
    the rules of paragraphs (3), (4), and (5), extended compensation
    would not have been payable to such individual for such week.
      "(7) Paragraphs (3) and (4) shall not apply to weeks of
    unemployment beginning after March 6, 1993, and before January 1,
    1995, and no provision of State law in conformity with such
    paragraphs shall apply during such period.
      "(b) [Individual's Compensation Accounts] (1) The State law shall
    provide that the State will establish, for each eligible individual
    who files an application therefor, an extended compensation account
    with respect to such individual's benefit year. The amount
    established in such account shall be not less than whichever of the
    following is the least:
        "(A) 50 per centum of the total amount of regular compensation
      (including dependents' allowances) payable to him during such
      benefit year under such law,
        "(B) thirteen times his average weekly benefit amount, or
        "(C) thirty-nine times his average weekly benefit amount,
      reduced by the regular compensation paid (or deemed paid) to him
      during such benefit year under such law;
    except that the amount so determined shall (if the State law so
    provides) be reduced by the aggregate amount of additional
    compensation paid (or deemed paid) to him under such law for prior
    weeks of unemployment in such benefit year which did not begin in
    an extended benefit period.
      "(2) For purposes of paragraph (1), an individual's weekly
    benefit amount for a week is the amount of regular compensation
    (including dependents' allowances) under the State law payable to
    such individual for such week for total unemployment.
      "(3)(A) Effective with respect to weeks beginning in a high
    unemployment period, paragraph (1) shall be applied by substituting
    - 
        "(i) '80 per centum' for '50 per centum' in subparagraph (A),
        "(ii) 'twenty' for 'thirteen' in subparagraph (B), and
        "(iii) 'forty-six' for 'thirty-nine' in subparagraph (C).
      "(B) For purposes of subparagraph (A), the term 'high
    unemployment period' means any period during which an extended
    benefit period would be in effect if section 203(f)(1)(A)(i) were
    applied by substituting '8 percent' for '6.5 percent'.
      "(c) [Cessation of Extended Benefits When Paid Under an
    Interstate Claim in a State Where Extended Benefit Period Is Not in
    Effect] (1) Except as provided in paragraph (2), payment of
    extended compensation shall not be made to any individual for any
    week if - 
        "(A) extended compensation would (but for this subsection) have
      been payable for such week pursuant to an interstate claim filed
      in any State under the interstate benefit payment plan, and
        "(B) an extended benefit period is not in effect for such week
      in such State.
      "(2) Paragraph (1) shall not apply with respect to the first 2
    weeks for which extended compensation is payable (determined
    without regard to this subsection) pursuant to an interstate claim
    filed under the interstate benefit payment plan to the individual
    from the extended compensation account established for the benefit
    year.
      "(3) Section 3304(a)(9)(A) of the Internal Revenue Code of 1986
    shall not apply to any denial of compensation required under this
    subsection.
      "Sec. 203. [Extended Benefit Period]
      "(a) [Beginning and Ending] For purposes of this title, in the
    case of any State, an extended benefit period - 
        "(1) shall begin with the third week after the first week for
      which there is a State 'on' indicator; and
        "(2) shall end with the third week after the first week for
      which there is a State 'off' indicator.
      "(b) [Special Rules] (1) In the case of any State - 
        "(A) no extended benefit period shall last for a period of less
      than thirteen consecutive weeks, and
        "(B) no extended benefit period may begin before the fourteenth
      week after the close of a prior extended benefit period with
      respect to such State.
      "(2) When a determination has been made that an extended benefit
    period is beginning or ending with respect to a State, the
    Secretary shall cause notice of such determination to be published
    in the Federal Register.
      "(c) [Eligibility Period] For purposes of this title, an
    individual's eligibility period under the State law shall consist
    of the weeks in his benefit year which begin in an extended benefit
    period and, if his benefit year ends within such extended benefit
    period, any weeks thereafter which begin in such extended benefit
    period.
      "(d) [State 'On' and 'Off' Indicators] For purposes of this
    section - 
        "(1) There is a State 'on' indicator for a week if the rate of
      insured unemployment under the State law for the period
      consisting of such week and the immediately preceding twelve
      weeks - 
          "(A) equaled or exceeded 120 per centum of the average of
        such rates for the corresponding thirteen-week period ending in
        each of the preceding two calendar years, and
          "(B) equaled or exceeded 5 per centum.
        "(2) There is a State 'off' indicator for a week if, for the
      period consisting of such week and the immediately preceding
      twelve weeks, either subparagraph (A) or subparagraph (B) of
      paragraph (1) is not satisfied.
    Effective with respect to compensation for weeks of unemployment
    beginning after March 30, 1977 (or, if later, the date established
    pursuant to State law), the State may by law provide that the
    determination of whether there has been a State 'on' or 'off'
    indicator beginning or ending any extended benefit period shall be
    made under this subsection as if (i) paragraph (1) did not contain
    subparagraph (A) thereof, and (ii) the figure '5' contained in
    subparagraph (B) thereof were '6'; except that, notwithstanding any
    such provision of 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, the rate of
    insured unemployment for any thirteen-week period shall be
    determined by reference to the average monthly covered employment
    under the State law for the first four of the most recent six
    calendar quarters ending before the close of such period.
      "(e) [Rate of Insured Unemployment; Covered Employment] (1) For
    purposes of subsection (d), the term 'rate of insured unemployment'
    means the percentage arrived at by dividing - 
        "(A) the average weekly number of individuals filing claims for
      regular compensation for weeks of unemployment with respect to
      the specified period, as determined on the basis of the reports
      made by the State agency to the Secretary, by
        "(B) the average monthly covered employment for the specified
      period.
      "(2) Determinations under subsection (d) shall be made by the
    State agency in accordance with regulations prescribed by the
    Secretary.
      "(f) [Alternative Trigger] (1) Effective with respect to
    compensation for weeks of unemployment beginning after March 6,
    1993, the State may by law provide that for purposes of beginning
    or ending any extended benefit period under this section - 
        "(A) there is a State 'on' indicator for a week if - 
          "(i) 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 6.5 percent,
        and
          "(ii) the average rate of total unemployment in such State
        (seasonally adjusted) for the 3-month period referred to in
        clause (i) equals or exceeds 110 percent of such average rate
        for either (or both) of the corresponding 3-month periods
        ending in the 2 preceding calendar years; and
        "(B) there is a State 'off' indicator for a week if either the
      requirements of clause (i) or clause (ii) of subparagraph (A) are
      not satisfied.
    Notwithstanding the provision of any State law described in this
    paragraph, 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.
      "(2) 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.
      "Sec. 204. [Payments to States]
      "(a) [Amount Payable] (1) There shall be paid to each State an
    amount equal to one-half of the sum of - 
        "(A) the sharable extended compensation, and
        "(B) the sharable regular compensation,
    paid to individuals under the State law.
      "(2) No payment shall be made to any State under this subsection
    in respect of compensation (A) for which the State is entitled to
    reimbursement under the provisions of any Federal law other than
    this Act, (B) paid for the first week in an individual's
    eligibility period for which extended compensation or sharable
    regular compensation is paid, if the State law of such State
    provides for payment (at any time or under any circumstances) of
    regular compensation to an individual for his first week of
    otherwise compensable unemployment, (C) paid for any week with
    respect to which such benefits are not payable by reason of section
    233(d) of the Trade Act of 1974 [19 U.S.C. 2293(d)], or (D) paid to
    an individual with respect to a week of unemployment to the extent
    that such amount exceeds the amount of such compensation which
    would be paid to such individual if such State had a benefit
    structure which provided that the amount of compensation otherwise
    payable to any individual for any week shall be rounded (if not a
    full dollar amount) to the nearest lower full dollar amount.
      "(3) The amount which, but for this paragraph, would be payable
    under this subsection to any State in respect of any compensation
    paid to an individual whose base period wages include wages for
    services to which section 3306(c)(7) of the Internal Revenue Code
    of 1986 applies shall be reduced by an amount which bears the same
    ratio to the amount which, but for this paragraph, would be payable
    under this subsection to such State in respect of such compensation
    as the amount of the base period wages attributable to such
    services bears to the total amount of the base period wages.
      "(b) [Sharable Extended Compensation] For purposes of subsection
    (a)(1)(A), extended compensation paid to an individual for weeks of
    unemployment in such individual's eligibility period is sharable
    extended compensation to the extent that the aggregate extended
    compensation paid to such individual with respect to any benefit
    year does not exceed the smallest of the amounts referred to in
    subparagraphs (A), (B), and (C) of section 202(b)(1).
      "(c) [Sharable Regular Compensation] For purposes of subsection
    (a)(1)(B), regular compensation paid to an individual for a week of
    unemployment is sharable regular compensation - 
        "(1) if such week is in such individual's eligibility period
      (determined under section 203(c)), and
        "(2) to the extent that the sum of such compensation, plus the
      regular compensation paid (or deemed paid) to him with respect to
      prior weeks of unemployment in the benefit year, exceeds twenty-
      six times (and does not exceed thirty-nine, forty-six in any
      case where section 202(b)(3)(A) applies[,] times) the average
      weekly benefit amount (including allowances for dependents) for
      weeks of total unemployment payable to such individual under the
      State law in such benefit year.
      "(d) [Payment on Calendar Month Basis] There shall be paid to
    each State either in advance or by way of reimbursement, as may be
    determined by the Secretary, such sum as the Secretary estimates
    the State will be entitled to receive under this title for each
    calendar month, reduced or increased, as the case may be, by any
    sum by which the Secretary finds that his estimates for any prior
    calendar month were greater or less than the amounts which should
    have been paid to the State. Such estimates may be made upon the
    basis of such statistical, sampling, or other method as may be
    agreed upon by the Secretary and the State agency.
      "(e) [Certification] The Secretary 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. The Secretary of
    the Treasury, prior to audit or settlement by the Government
    Accountability Office, shall make payment to the State in
    accordance with such certification, by transfers from the extended
    unemployment compensation account to the account of such State in
    the Unemployment Trust Fund.
      "Sec. 205. [Definitions] For purposes of this title - 
        "(1) The term 'compensation' means cash benefits payable to
      individuals with respect to their unemployment.
        "(2) The term 'regular compensation' means compensation payable
      to an individual under any State unemployment compensation law
      (including compensation payable pursuant to 5 U.S.C. chapter 85),
      other than extended compensation and additional compensation.
        "(3) The term 'extended compensation' means compensation
      (including additional compensation and compensation payable
      pursuant to 5 U.S.C. chapter 85) payable for weeks of
      unemployment beginning in an extended benefit period to an
      individual under those provisions of the State law which satisfy
      the requirements of this title with respect to the payment of
      extended compensation.
        "(4) The term 'additional compensation' means compensation
      payable to exhaustees by reason of conditions of high
      unemployment or by reason of other special factors.
        "(5) The term 'benefit year' means the benefit year as defined
      in the applicable State law.
        "(6) The term 'base period' means the base period as determined
      under applicable State law for the benefit year.
        "(7) The term 'Secretary' means the Secretary of Labor of the
      United States.
        "(8) The term 'State' includes the District of Columbia, the
      Commonwealth of Puerto Rico, and the Virgin Islands.
        "(9) The term 'State agency' means the agency of the State
      which administers its State law.
        "(10) The term 'State law' means the unemployment compensation
      law of the State, approved by the Secretary under section 3304 of
      the Internal Revenue Code of 1986.
        "(11) The term 'week' means a week as defined in the applicable
      State law.
      "Sec. 206. [Approval of State Laws] [This section amended section
    3304(a) of the Internal Revenue Code by adding par. (11) thereof.]
      "Sec. 207. [Effective Dates] (a) Except as provided in subsection
    (b) - 
        "(1) in applying section 203, no extended benefit period may
      begin with a week beginning before January 1, 1972; and
        "(2) section 204 shall apply only with respect to weeks of
      unemployment beginning after December 31, 1971.
      "(b)(1) In the case of a State law approved under section
    3304(a)(11) of the Internal Revenue Code of 1986, such State law
    may also provide that an extended benefit period may begin with a
    week established pursuant to such law which begins earlier than
    January 1, 1972, but not earlier than 60 days after the date of the
    enactment of this Act [Aug. 10, 1970].
      "(2) For purposes of paragraph (1) with respect to weeks
    beginning before January 1, 1972, the extended benefit period for
    the State shall be determined under section 203(a) solely by
    reference to the State 'on' indicator and the State 'off'
    indicator.
      "(3) In the case of a State law containing a provision described
    in paragraph (1), section 204 shall also apply with respect to
    weeks of unemployment in extended benefit periods determined
    pursuant to paragraph (1).
      "(c) Section 3304(a)(11) of the Internal Revenue Code of 1986 (as
    added by section 206) shall not be a requirement for the State law
    of any State - 
        "(1) in the case of any State the legislature of which does not
      meet in a regular session which closes during the calendar year
      1971, with respect to any week of unemployment which begins prior
      to July 1, 1972; or
        "(2) in the case of any other State, with respect to any week
      of unemployment which begins prior to January 1, 1972."

      [Section 202(a)(2) of Pub. L. 102-318 provided that:
      ["(A) In general. - Notwithstanding any other provision of law,
    the amendment made by paragraph (1) [amending section 202(a)(5) of
    Pub. L. 91-373, set out above] shall apply for purposes of extended
    unemployment compensation and emergency unemployment compensation
    to weeks of unemployment beginning on or after the date of the
    enactment of this Act [July 3, 1992].
      ["(B) Waiver of recovery of certain overpayments. - On and after
    the date of the enactment of this Act, no repayment of any
    emergency unemployment compensation shall be required under section
    105 of the Emergency Unemployment Compensation Act of 1991 (Public
    Law 102-164, as amended [set out above]) if the individual would
    have been entitled to receive such compensation had the amendment
    made by paragraph (1) applied to all weeks beginning before the
    date of the enactment of this Act."]
      [Section 522(b) of Pub. L. 98-21 provided that: "The amendment
    made by this section [amending section 202(a)(3)(A)(ii) of Pub. L.
    91-373, set out above] shall become effective on the date of the
    enactment of this Act [Apr. 20, 1983]."]
      [Section 191(b) of Pub. L. 97-248 provided that:
      ["(1) Except as provided in paragraph (2), the amendments made by
    this section [amending section 204(a)(2) of Pub. L. 91-373, set out
    above] shall apply in the case of compensation paid to individuals
    during eligibility periods beginning on or after October 1, 1983.
      ["(2) In the case of a State with respect to which the Secretary
    of Labor has determined that State legislation is required in order
    to provide for rounding down of unemployment compensation amounts,
    the amendment made by this section [amending section 204(a)(2) of
    Pub. L. 91-373, set out above] shall apply in the case of
    compensation paid to individuals during eligibility periods which
    begin on or after October 1, 1983, and after the end of the first
    session of the State legislature which begins after the date of the
    enactment of this Act [Sept. 3, 1982], or which began prior to the
    date of the enactment of this Act and remained in session for at
    least twenty-five calendar days after such date of enactment. For
    purposes of the preceding sentence, the term 'session' means a
    regular, special, budget, or other session of a State
    legislature."]
      [Section 2401(c) of Pub. L. 97-35 provided that: "The amendments
    made by this section [amending sections 203 and 204(a)(3), (4) of
    Pub. L. 91-373, set out above] shall apply to weeks beginning after
    the date of the enactment of this Act [Aug. 13, 1981]."]
      [Section 2402(b) of Pub. L. 97-35 provided that: "The amendment
    made by subsection (a) [amending section 203(e)(1)(A) of Pub. L. 91-
    373, set out above] shall apply for purposes of determining
    whether there are State 'on' or 'off' indicators for weeks
    beginning after the date of the enactment of this Act [Aug. 13,
    1981]. For purposes of making such determinations for such weeks,
    such amendment shall be deemed to be in effect for all weeks
    whether beginning before, on, or after such date of enactment."]
      [Section 2403(b) of Pub. L. 97-35 provided that: "The amendments
    made by subsection (a) [amending section 203(d) of Pub. L. 91-373,
    set out above] shall apply to weeks beginning after September 25,
    1982."]
      [Section 2404(c) of Pub. L. 97-34 provided that: "The amendments
    made by this section [amending section 202(a)(5), (6) of Pub. L. 91-
    373, set out above] shall apply with respect to extended
    compensation and sharable regular compensation payable for weeks
    which begin after September 25, 1982."]
      [Amendment by sections 2401-2404 of Pub. L. 97-35 (amending Pub.
    L. 91-373, set out above) required to be included in State
    unemployment compensation laws for purposes of certifications, see
    section 2408(b) of Pub. L. 97-35, set out above.]
      [Amendment by section 2505(b) of Pub. L. 97-35 (amending section
    204(a)(2)(C) of Pub. L. 91-373, set out above) applicable to
    allowances payable for weeks of unemployment which begin after
    Sept. 30, 1981, and transitional provisions applicable, see section
    2514 of Pub. L. 97-35, set out as an Effective Date of 1981
    Amendment and Transitional Provisions note under section 2291 of
    Title 19, Customs Duties.]
      [Section 1022(b) of Pub. L. 96-499 provided that:
      ["(1) Except as provided in paragraph (2), the amendments made by
    this section [amending section 204(a)(2) of Pub. L. 91-373, set out
    above] shall apply in the case of compensation paid to individuals
    during eligibility periods beginning on or after the date of the
    enactment of this Act [Dec. 5, 1980].
      ["(2) In the case of a State with respect to which the Secretary
    of Labor has determined that State legislation is required in order
    to eliminate its current policy of paying regular compensation to
    an individual for his first week of otherwise compensable
    unemployment, the amendments made by this section [amending section
    204(a)(2) of Pub. L. 91-373, set out above] shall apply in the case
    of compensation paid to individuals during eligibility periods
    beginning after the end of the first regularly scheduled session of
    the State legislature ending more than thirty days after the date
    of the enactment of this Act [Dec. 5, 1980]."]
      [Section 1024(b) of Pub. L. 96-499 provided that: "The amendment
    made by this section [amending section 202(a) of Pub. L. 91-373,
    set out above] shall apply with respect to weeks of unemployment
    beginning after March 31, 1981."]
      [Section 416(b) of Pub. L. 96-364, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
        ["(1) In general. - The amendment made by subsection (a)
      [amending subsec. 202(c) of Pub. L. 91-373, set out above] shall
      apply to weeks of unemployment beginning after October 1, 1980;
      except that such amendment shall not be a requirement of any
      State law under section 3304(a)(11) of the Internal Revenue Code
      of 1986 [formerly I.R.C. 1954] for any week which begins before
      June 1, 1981.
        ["(2) Special rule for certain states. - In the case of any
      State the legislature of which does not meet in a regular session
      which begins during calendar year 1981 and before April 1, 1981,
      paragraph (1) shall be applied by substituting 'June 1, 1982' for
      'June 1, 1981'."]
      [Section 116(f)(1) of Pub. L. 94-566, set out as an Effective
    Date of 1976 Amendment note above, provided in part that the
    deletion of "the Virgin Islands or" from section 202(a)(1) of Pub.
    L. 91-373, set out above, and the insertion of "and the Virgin
    Islands" in section 205(8) thereof shall take effect on the later
    of Oct. 1, 1976, or the day after the day on which the Secretary of
    Labor approves under section 3304(a) of this title an unemployment
    compensation law submitted to him by the Virgin Islands for
    approval.]
      [Section 212(b) of Pub. L. 94-566 provided that: "The amendment
    made by this section [enacting section 204(a)(4) of Pub. L. 91-373,
    set out above] shall apply with respect to compensation paid for
    weeks of unemployment beginning on or after January 1, 1979."]
      [Section 311(c) of Pub. L. 94-566 provided that: "The amendment
    made by subsection (a) of this section [amending section 203(d) of
    Pub. L. 91-373, set out above] shall apply to weeks beginning after
    December 31, 1976, and the amendments made by subsection (b) of
    this section [amending section 203(e) of Pub. L. 91-373, set out
    above] shall apply to weeks beginning after March 30, 1977."]

         STUDY AND REPORT BY SECRETARY OF LABOR COVERING EMERGENCY
        UNEMPLOYMENT COMPENSATION PROGRAM AND SPECIAL UNEMPLOYMENT
           ASSISTANCE PROGRAM; REPORT ON OR BEFORE JAN. 1, 1977
      Section 104 of Pub. L. 94-45, June 30, 1975, 89 Stat. 238,
    provided that: "The Secretary of Labor shall conduct a study and
    review of the program established by the Emergency Unemployment
    Compensation Act of 1974 [Pub. L. 93-572, set out above] and the
    program established under title II of the Emergency Jobs and
    Unemployment Assistance Act of 1974 [Pub. L. 93-567, title II, set
    out above] and shall submit to the Congress not later than January
    1, 1977, a report on such study and review. Such study and review
    shall include - 
        "(1) the employment, economic, and demographic characteristics
      of individuals receiving benefits under either such program,
        "(2) the needs of the long-term unemployed for job counseling,
      testing, referral and placement services, skill and
      apprenticeship training, career-related education programs, and
      public service employment opportunities, and
        "(3) an examination of all other benefits to which individuals
      receiving benefits under either such program are eligible
      together with an investigation of important factors affecting
      unemployment, a comparison of the aggregate value of such other
      benefits plus benefits received under either such program with
      the amount of compensation received by such individuals in their
      most recent position of employment."

               LOANS TO UNEMPLOYMENT FUND OF VIRGIN ISLANDS           
      Pub. L. 94-45, title III, Sec. 301, June 30, 1975, 89 Stat. 243,
    as amended by Pub. L. 94-354, July 12, 1976, 90 Stat. 888; Pub. L.
    99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
      "(a) The Secretary of Labor (hereinafter in this section referred
    to as the 'Secretary') may make loans to the Virgin Islands in such
    amounts as he determines to be necessary for the payment in any
    month of compensation under the unemployment compensation law of
    the Virgin Islands. A loan may be made under this subsection for
    the payment of compensation in any month only if - 
        "(1) the Governor of the Virgin Islands submits an application
      therefor no earlier than the first day of the preceding month;
      and
        "(2) such application contains an estimate of the amount of the
      loan which will be required by the Virgin Islands for the payment
      of compensation in such month.
      "(b) For purposes of this section - 
        "(1) an application for loan under subsection (a) shall be made
      on such forms and shall contain such information and data (fiscal
      and otherwise) concerning the operation and administration of the
      unemployment compensation law of the Virgin Islands as the
      Secretary deems necessary or relevant to the performance of his
      duties under this section;
        "(2) the amount required by the Virgin Islands for the payment
      of compensation in any month shall be determined with due
      allowance for contingencies and taking into account all other
      amounts that will be available in the unemployment fund of the
      Virgin Islands for the payment of compensation in such month; and
        "(3) the term 'compensation' means cash benefits payable to
      individuals with respect to their unemployment, exclusive of
      expenses of administration.
      "(c) Any loan made under subsection (a) shall be repayable
    (without interest) not later than January 1, 1979. If after January
    1, 1979, any portion of any such loan remains unpaid, the Virgin
    Islands shall pay interest thereon, until the loan is paid in full,
    at a rate equal to the rate of interest in effect under section
    6621 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954].
    If at some future date the Federal Unemployment Tax Act [section
    3301 et seq. of this title] shall be made applicable to the Virgin
    Islands, then, any amount of principal or interest due on any such
    loan remaining unpaid on such date shall be treated, for purposes
    of section 3302(c)(3) of the Internal Revenue Code of 1986, as an
    advance made to the Virgin Islands under title XII of the Social
    Security Act [42 U.S.C. 1321 et seq.].
      "(d) No loan may be made under subsection (a) for any month
    beginning after September 30, 1977. The aggregate of the loans
    which may be made under subsection (a) shall not exceed
    $15,000,000.
      "(e) There are authorized to be appropriated from the general
    fund of the Treasury such sums as may be necessary to carry out
    this section."

       UNEMPLOYMENT COMPENSATION LAW OF COMMONWEALTH OF PUERTO RICO   
      Section 543(b) of Pub. L. 86-778, title V, Sept. 13, 1960, 74
    Stat. 986, provided that: "The unemployment compensation law of the
    Commonwealth of Puerto Rico shall be considered as meeting the
    requirements of - 
        "(1) Section 3304(a)(2) of the Federal Unemployment Tax Act [26
      U.S.C. 3304(a)(2)], if such law provides that no compensation is
      payable with respect to any day of unemployment occurring before
      January 1, 1959.
        "(2) Section 3304(a)(3) of the Federal Unemployment Tax Act [26
      U.S.C. 3304(a)(3)] and section 303(a)(4) of the Social Security
      Act [42 U.S.C. 503(a)(4)], if such law contains the provisions
      required by those sections and if it requires that, on or before
      February 1, 1961, there be paid over to the Secretary of the
      Treasury, for credit to the Puerto Rico account in the
      Unemployment Trust Fund, an amount equal to the excess of - 
          "(A) the aggregate of the moneys received in the Puerto Rico
        unemployment fund before January 1, 1961, over
          "(B) the aggregate of the moneys paid from such fund before
        January 1, 1961, as unemployment compensation or as refunds of
        contributions erroneously paid."

-End-



-CITE-
    26 USC Sec. 3305                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle C - Employment Taxes
    CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT

-HEAD-
    Sec. 3305. Applicability of State law

-STATUTE-
    (a) Interstate and foreign commerce
      No person required under a State law to make payments to an
    unemployment fund shall be relieved from compliance therewith on
    the ground that he is engaged in interstate or foreign commerce, or
    that the State law does not distinguish between employees engaged
    in interstate or foreign commerce and those engaged in intrastate
    commerce.
    (b) Federal instrumentalities in general
      The legislature of any State may require any instrumentality of
    the United States (other than an instrumentality to which section
    3306(c)(6) applies), and the individuals in its employ, to make
    contributions to an unemployment fund under a State unemployment
    compensation law approved by the Secretary of Labor under section
    3304 and (except as provided in section 5240 of the Revised
    Statutes, as amended (12 U.S.C., sec. 484), and as modified by
    subsection (c)), to comply otherwise with such law. The permission
    granted in this subsection shall apply (A) only to the extent that
    no discrimination is made against such instrumentality, so that if
    the rate of contribution is uniform upon all other persons subject
    to such law on account of having individuals in their employ, and
    upon all employees of such persons, respectively, the contributions
    required of such instrumentality or the individuals in its employ
    shall not be at a greater rate than is required of such other
    persons and such employees, and if the rates are determined
    separately for different persons or classes of persons having
    individuals in their employ or for different classes of employees,
    the determination shall be based solely upon unemployment
    experience and other factors bearing a direct relation to
    unemployment risk; (B) only if such State law makes provision for
    the refund of any contributions required under such law from an
    instrumentality of the United States or its employees for any year
    in the event such State is not certified by the Secretary of Labor
    under section 3304 with respect to such year; and (C) only if such
    State law makes provision for the payment of unemployment
    compensation to any employee of any such instrumentality of the
    United States in the same amount, on the same terms, and subject to
    the same conditions as unemployment compensation is payable to
    employees of other employers under the State unemployment
    compensation law.
    (c) National banks
      Nothing contained in section 5240 of the Revised Statutes, as
    amended (12 U.S.C. 484), shall prevent any State from requiring any
    national banking association to render returns and reports relative
    to the association's employees, their remuneration and services, to
    the same extent that other persons are required to render like
    returns and reports under a State law requiring contributions to an
    unemployment fund. The Comptroller of the Currency shall, upon
    receipt of a copy of any such return or report of a national
    banking association from, and upon request of, any duly authorized
    official, body, or commission of a State, cause an examination of
    the correctness of such return or report to be made at the time of
    the next succeeding examination of such association, and shall
    thereupon transmit to such official, body, or commission a complete
    statement of his findings respecting the accuracy of such returns
    or reports.
    (d) Federal property
      No person shall be relieved from compliance with a State
    unemployment compensation law on the ground that services were
    performed on land or premises owned, held, or possessed by the
    United States, and any State shall have full jurisdiction and power
    to enforce the provisions of such law to the same extent and with
    the same effect as though such place were not owned, held, or
    possessed by the United States.
    [(e) Repealed. Sept. 1, 1954, ch. 1212, Sec. 4(c), 68 Stat. 1135]
    (f) American vessels
      The legislature of any State in which a person maintains the
    operating office, from which the operations of an American vessel
    operating on navigable waters within or within and without the
    United States are ordinarily and regularly supervised, managed,
    directed and controlled, may require such person and the officers
    and members of the crew of such vessel to make contributions to its
    unemployment fund under its State unemployment compensation law
    approved by the Secretary of Labor under section 3304 and otherwise
    to comply with its unemployment compensation law with respect to
    the service performed by an officer or member of the crew on or in
    connection with such vessel to the same extent and with the same
    effect as though such service was performed entirely within such
    State. Such person and the officers and members of the crew of such
    vessel shall not be required to make contributions, with respect to
    such service, to the unemployment fund of any other State. The
    permission granted by this subsection is subject to the condition
    that such service shall be treated, for purposes of wage credits
    given employees, like other service subject to such State
    unemployment compensation law performed for such person in such
    State, and also subject to the same limitation, with respect to
    contributions required from such person and from the officers and
    members of the crew of such vessel, as is imposed by the second
    sentence (other than clause (B) thereof) of subsection (b) with
    respect to contributions required from instrumentalities of the
    United States and from individuals in their employ.
    (g) Vessels operated by general agents of United States
      The permission granted by subsection (f) shall apply in the same
    manner and under the same conditions (including the obligation to
    comply with all requirements of State unemployment compensation
    laws) to general agents of the Secretary of Commerce with respect
    to service performed by officers and members of the crew on or in
    connection with American vessels - 
        (1) owned by or bareboat chartered to the United States, and
        (2) whose business is conducted by such general agents.

    As to any such vessel, the State permitted to require contributions
    on account of such service shall be the State to which the general
    agent would make contributions if the vessel were operated for his
    own account. Such general agents are designated, for this purpose,
    instrumentalities of the United States neither wholly nor partially
    owned by it and shall not be exempt from the tax imposed by section
    3301. The permission granted by this subsection is subject to the
    same conditions and limitations as are imposed in subsection (f),
    except that clause (B) of the second sentence of subsection (b)
    shall apply.
    (h) Requirement by State of contributions
      Any State may, as to service performed on account of which
    contributions are made pursuant to subsection (g) - 
        (1) require contributions from persons performing such service
      under its unemployment compensation law or temporary disability
      insurance law administered in connection therewith, and
        (2) require general agents of the Secretary of Commerce to make
      contributions under such temporary disability insurance law and
      to make such deductions from wages or remuneration as are
      required by such unemployment compensation or temporary
      disability insurance law.
    (i) General agent as legal entity
      Each general agent of the Secretary of Commerce making
    contributions pursuant to subsection (g) or (h) shall, for purposes
    of such subsections, be considered a legal entity in his capacity
    as an instrumentality of the United States, separate and distinct
    from his identity as a person employing individuals on his own
    account.
    (j) Denial of credits in certain cases
      Any person required, pursuant to the permission granted by this
    section, to make contributions to an unemployment fund under a
    State unemployment compensation law approved by the Secretary of
    Labor under section 3304 shall not be entitled to the credits
    permitted, with respect to the unemployment compensation law of a
    State, by subsections (a) and (b) of section 3302 against the tax
    imposed by section 3301 for any taxable year if, on October 31 of
    such taxable year, the Secretary of Labor certifies to the
    Secretary of the Treasury his finding, after reasonable notice and
    opportunity for hearing to the State agency, that the unemployment
    compensation law of such State is inconsistent with any one or more
    of the conditions on the basis of which such permission is granted
    or that, in the application of the State law with respect to the 12-
    month period ending on such October 31, there has been a
    substantial failure to comply with any one or more of such
    conditions. For purposes of section 3310, a finding of the
    Secretary of Labor under this subsection shall be treated as a
    finding under section 3304(c).

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 445; Sept. 1, 1954, ch. 1212,
    Sec. 4(c), 68 Stat. 1135; Pub. L. 86-778, title V, Sec. 531(a),
    (b), Sept. 13, 1960, 74 Stat. 983; Pub. L. 91-373, title I, Sec.
    123, Aug. 10, 1970, 84 Stat. 702; Pub. L. 94-455, title XIX, Secs.
    1903(a)(15), 1906(b)(13)(C), Oct. 4, 1976, 90 Stat. 1809, 1834.)


-MISC1-
                                AMENDMENTS                            
      1976 - Subsec. (g). Pub. L. 94-455, Sec. 1903(a)(15)(A), struck
    out "on or after July 1, 1953," after "respect to service
    performed".
      Subsec. (h). Pub. L. 94-455, 1903(a)(15)(B), struck out "on or
    after July 1, 1953, and" after "as to service performed".
      Subsec. (j). Pub. L. 94-455, Secs. 1903(a)(15)(C),
    1906(b)(13)(C), struck out "after December 31, 1971," after "for
    any taxable year" and substituted "to the Secretary of the
    Treasury" for "to the Secretary".
      1970 - Subsec. (j). Pub. L. 91-373 added subsec. (j).
      1960 - Subsec. (b). Pub. L. 86-778, Sec. 531(a), substituted
    "(other than an instrumentality to which section 3306(c)(6)
    applies)" for "except such as are (1) wholly owned by the United
    States, or (2) exempt from the tax imposed by section 3301 by
    virtue of any other provision of law," and added cl. (C).
      Subsec. (g). Pub. L. 86-778, Sec. 531(b), substituted "neither
    wholly nor partially" for "not wholly".
      1954 - Subsec. (e). Act Sept. 1, 1954, repealed subsec. (e) which
    related to the Bonneville Power Administrator.

                     EFFECTIVE DATE OF 1960 AMENDMENT                 
      Section 535 of part 3 (Secs. 531-535) of title V of Pub. L. 86-
    778 provided that: "The amendments made by this part [enacting
    section 3308 and amending this section and section 3306 of this
    title] (other than the amendments made by subsections (e) and (f)
    of section 531 [amending sections 1361 and 1367 of Title 42, The
    Public Health and Welfare]) shall apply with respect to
    remuneration paid after 1961 for services performed after 1961. The
    amendments made by subsections (e) and (f) of section 531 shall
    apply with respect to any week of unemployment which begins after
    December 31, 1960." [The second sentence of section 535 was
    repealed by Pub. L. 89-554, Sec. 8(a), Sept. 6, 1966, 80 Stat.
    661.]

                     EFFECTIVE DATE OF 1954 AMENDMENT                 
      Section 4(c) of act Sept. 1, 1954, provided that the amendment
    made by that section is effective with respect to services
    performed after Dec. 31, 1954.

     APPLICABILITY TO FEDERAL LAND BANKS, FEDERAL INTERMEDIATE CREDIT
                     BANKS, AND BANKS FOR COOPERATIVES
      Section 531(g) of Pub. L. 86-778, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
    "Notwithstanding section 203(b) of the Farm Credit Act of 1959,
    sections 3305(b), 3306(c)(6), and 3308 of the Internal Revenue Code
    of 1986 [formerly I.R.C. 1954], and sections 1501(a) and 1507(a) of
    the Social Security Act [sections 1361(a) and 1367 of Title 42, The
    Public Health and Welfare] shall be applicable, according to their
    terms, to the Federal land banks, Federal intermediate credit
    banks, and banks for cooperatives."

-End-



-CITE-
    26 USC Sec. 3306                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle C - Employment Taxes
    CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT

-HEAD-
    Sec. 3306. Definitions

-STATUTE-
    (a) Employer
      For purposes of this chapter - 
      (1) In general
        The term "employer" means, with respect to any calendar year,
      any person who - 
          (A) during any calendar quarter in the calendar year or the
        preceding calendar year paid wages of $1,500 or more, or
          (B) on each of some 20 days during the calendar year or
        during the preceding calendar year, each day being in a
        different calendar week, employed at least one individual in
        employment for some portion of the day.

      For purposes of this paragraph, there shall not be taken into
      account any wages paid to, or employment of, an employee
      performing domestic services referred to in paragraph (3).
      (2) Agricultural labor
        In the case of agricultural labor, the term "employer" means,
      with respect to any calendar year, any person who - 
          (A) during any calendar quarter in the calendar year or the
        preceding calendar year paid wages of $20,000 or more for
        agricultural labor, or
          (B) on each of some 20 days during the calendar year or
        during the preceding calendar year, each day being in a
        different calendar week, employed at least 10 individuals in
        employment in agricultural labor for some portion of the day.
      (3) Domestic service
        In the case of domestic service in a private home, local
      college club, or local chapter of a college fraternity or
      sorority, the term "employer" means, with respect to any calendar
      year, any person who during any calendar quarter in the calendar
      year or the preceding calendar year paid wages in cash of $1,000
      or more for such service.
      (4) Special rule
        A person treated as an employer under paragraph (3) shall not
      be treated as an employer with respect to wages paid for any
      service other than domestic service referred to in paragraph (3)
      unless such person is treated as an employer under paragraph (1)
      or (2) with respect to such other service.
    (b) Wages
      For purposes of this chapter, the term "wages" means all
    remuneration for employment, including the cash value of all
    remuneration (including benefits) paid in any medium other than
    cash; except that such term shall not include - 
        (1) that part of the remuneration which, after remuneration
      (other than remuneration referred to in the succeeding paragraphs
      of this subsection) equal to $7,000 with respect to employment
      has been paid to an individual by an employer during any calendar
      year, is paid to such individual by such employer during such
      calendar year. If an employer (hereinafter referred to as
      successor employer) during any calendar year acquires
      substantially all the property used in a trade or business of
      another employer (hereinafter referred to as a predecessor), or
      used in a separate unit of a trade or business of a predecessor,
      and immediately after the acquisition employs in his trade or
      business an individual who immediately prior to the acquisition
      was employed in the trade or business of such predecessor, then,
      for the purpose of determining whether the successor employer has
      paid remuneration (other than remuneration referred to in the
      succeeding paragraphs of this subsection) with respect to
      employment equal to $7,000 to such individual during such
      calendar year, any remuneration (other than remuneration referred
      to in the succeeding paragraphs of this subsection) with respect
      to employment paid (or considered under this paragraph as having
      been paid) to such individual by such predecessor during such
      calendar year and prior to such acquisition shall be considered
      as having been paid by such successor employer;
        (2) the amount of any payment (including any amount paid by an
      employer for insurance or annuities, or into a fund, to provide
      for any such payment) made to, or on behalf of, an employee or
      any of his dependents under a plan or system established by an
      employer which makes provision for his employees generally (or
      for his employees generally and their dependents) or for a class
      or classes of his employees (or for a class or classes of his
      employees and their dependents), on account of - 
          (A) sickness or accident disability (but, in the case of
        payments made to an employee or any of his dependents, this
        subparagraph shall exclude from the term "wages" only payments
        which are received under a workmen's compensation law), or
          (B) medical or hospitalization expenses in connection with
        sickness or accident disability, or
          (C) death;

        [(3) Repealed. Pub. L. 98-21, title III, Sec. 324(b)(3)(B),
      Apr. 20, 1983, 97 Stat. 124]
        (4) any payment on account of sickness or accident disability,
      or medical or hospitalization expenses in connection with
      sickness or accident disability, made by an employer to, or on
      behalf of, an employee after the expiration of 6 calendar months
      following the last calendar month in which the employee worked
      for such employer;
        (5) any payment made to, or on behalf of, an employee or his
      beneficiary - 
          (A) from or to a trust described in section 401(a) which is
        exempt from tax under section 501(a) at the time of such
        payment unless such payment is made to an employee of the trust
        as remuneration for services rendered as such employee and not
        as a beneficiary of the trust, or
          (B) under or to an annuity plan which, at the time of such
        payment, is a plan described in section 403(a),
          (C) under a simplified employee pension (as defined in
        section 408(k)(1)), other than any contributions described in
        section 408(k)(6),
          (D) under or to an annuity contract described in section
        403(b), other than a payment for the purchase of such contract
        which is made by reason of a salary reduction agreement
        (whether evidenced by a written instrument or otherwise),
          (E) under or to an exempt governmental deferred compensation
        plan (as defined in section 3121(v)(3)),
          (F) to supplement pension benefits under a plan or trust
        described in any of the foregoing provisions of this paragraph
        to take into account some portion or all of the increase in the
        cost of living (as determined by the Secretary of Labor) since
        retirement but only if such supplemental payments are under a
        plan which is treated as a welfare plan under section
        3(2)(B)(ii) of the Employee Retirement Income Security Act of
        1974; (!1)

          (G) under a cafeteria plan (within the meaning of section
        125) if such payment would not be treated as wages without
        regard to such plan and it is reasonable to believe that (if
        section 125 applied for purposes of this section) section 125
        would not treat any wages as constructively received, or
          (H) under an arrangement to which section 408(p) applies,
        other than any elective contributions under paragraph (2)(A)(i)
        thereof,(!2)


        (6) the payment by an employer (without deduction from the
      remuneration of the employee) - 
          (A) of the tax imposed upon an employee under section 3101,
        or
          (B) of any payment required from an employee under a State
        unemployment compensation law,

      with respect to remuneration paid to an employee for domestic
      service in a private home of the employer or for agricultural
      labor;
        (7) remuneration paid in any medium other than cash to an
      employee for service not in the course of the employer's trade or
      business;
        [(8) Repealed. Pub. L. 98-21, title III, Sec. 324(b)(3)(B),
      Apr. 20, 1983, 97 Stat. 124]
        (9) remuneration paid to or on behalf of an employee if (and to
      the extent that) at the time of the payment of such remuneration
      it is reasonable to believe that a corresponding deduction is
      allowable under section 217 (determined without regard to section
      274(n));
        (10) any payment or series of payments by an employer to an
      employee or any of his dependents which is paid - 
          (A) upon or after the termination of an employee's employment
        relationship because of (i) death, or (ii) retirement for
        disability, and
          (B) under a plan established by the employer which makes
        provision for his employees generally or a class or classes of
        his employees (or for such employees or class or classes of
        employees and their dependents),

      other than any such payment or series of payments which would
      have been paid if the employee's employment relationship had not
      been so terminated;
        (11) remuneration for agricultural labor paid in any medium
      other than cash;
        (12) any contribution, payment, or service, provided by an
      employer which may be excluded from the gross income of an
      employee, his spouse, or his dependents, under the provisions of
      section 120 (relating to amounts received under qualified group
      legal services plans);
        (13) any payment made, or benefit furnished, to or for the
      benefit of an employee if at the time of such payment or such
      furnishing it is reasonable to believe that the employee will be
      able to exclude such payment or benefit from income under section
      127, 129, 134(b)(4), or 134(b)(5);
        (14) the value of any meals or lodging furnished by or on
      behalf of the employer if at the time of such furnishing it is
      reasonable to believe that the employee will be able to exclude
      such items from income under section 119;
        (15) any payment made by an employer to a survivor or the
      estate of a former employee after the calendar year in which such
      employee died;
        (16) any benefit provided to or on behalf of an employee if at
      the time such benefit is provided it is reasonable to believe
      that the employee will be able to exclude such benefit from
      income under section 74(c), 108(f)(4), 117, or 132;
        (17) any payment made to or for the benefit of an employee if
      at the time of such payment it is reasonable to believe that the
      employee will be able to exclude such payment from income under
      section 106(b);
        (18) any payment made to or for the benefit of an employee if
      at the time of such payment it is reasonable to believe that the
      employee will be able to exclude such payment from income under
      section 106(d); or
        (19) remuneration on account of - 
          (A) a transfer of a share of stock to any individual pursuant
        to an exercise of an incentive stock option (as defined in
        section 422(b)) or under an employee stock purchase plan (as
        defined in section 423(b)), or
          (B) any disposition by the individual of such stock.

    Except as otherwise provided in regulations prescribed by the
    Secretary, any third party which makes a payment included in wages
    solely by reason of the parenthetical matter contained in
    subparagraph (A) of paragraph (2) shall be treated for purposes of
    this chapter and chapter 22 as the employer with respect to such
    wages. Nothing in the regulations prescribed for purposes of
    chapter 24 (relating to income tax withholding) which provides an
    exclusion from "wages" as used in such chapter shall be construed
    to require a similar exclusion from "wages" in the regulations
    prescribed for purposes of this chapter.
    (c) Employment
      For purposes of this chapter, the term "employment" means any
    service performed prior to 1955, which was employment for purposes
    of subchapter C of chapter 9 of the Internal Revenue Code of 1939
    under the law applicable to the period in which such service was
    performed, and (A) any service, of whatever nature, performed after
    1954 by an employee for the person employing him, irrespective of
    the citizenship or residence of either, (i) within the United
    States, or (ii) on or in connection with an American vessel or
    American aircraft under a contract of service which is entered into
    within the United States or during the performance of which and
    while the employee is employed on the vessel or aircraft it touches
    at a port in the United States, if the employee is employed on and
    in connection with such vessel or aircraft when outside the United
    States, and (B) any service, of whatever nature, performed after
    1971 outside the United States (except in a contiguous country with
    which the United States has an agreement relating to unemployment
    compensation) by a citizen of the United States as an employee of
    an American employer (as defined in subsection (j)(3)), except - 
        (1) agricultural labor (as defined in subsection (k)) unless - 
          (A) such labor is performed for a person who - 
            (i) during any calendar quarter in the calendar year or the
          preceding calendar year paid remuneration in cash of $20,000
          or more to individuals employed in agricultural labor
          (including labor performed by an alien referred to in
          subparagraph (B)), or
            (ii) on each of some 20 days during the calendar year or
          the preceding calendar year, each day being in a different
          calendar week, employed in agricultural labor (including
          labor performed by an alien referred to in subparagraph (B))
          for some portion of the day (whether or not at the same
          moment of time) 10 or more individuals; and

          (B) such labor is not agricultural labor performed by an
        individual who is an alien admitted to the United States to
        perform agricultural labor pursuant to sections 214(c) and
        101(a)(15)(H) of the Immigration and Nationality Act;

        (2) domestic service in a private home, local college club, or
      local chapter of a college fraternity or sorority unless
      performed for a person who paid cash remuneration of $1,000 or
      more to individuals employed in such domestic service in any
      calendar quarter in the calendar year or the preceding calendar
      year;
        (3) service not in the course of the employer's trade or
      business performed in any calendar quarter by an employee, unless
      the cash remuneration paid for such service is $50 or more and
      such service is performed by an individual who is regularly
      employed by such employer to perform such service. For purposes
      of this paragraph, an individual shall be deemed to be regularly
      employed by an employer during a calendar quarter only if - 
          (A) on each of some 24 days during such quarter such
        individual performs for such employer for some portion of the
        day service not in the course of the employer's trade or
        business, or
          (B) such individual was regularly employed (as determined
        under subparagraph (A)) by such employer in the performance of
        such service during the preceding calendar quarter;

        (4) service performed on or in connection with a vessel or
      aircraft not an American vessel or American aircraft, if the
      employee is employed on and in connection with such vessel or
      aircraft when outside the United States;
        (5) service performed by an individual in the employ of his
      son, daughter, or spouse, and service performed by a child under
      the age of 21 in the employ of his father or mother;
        (6) service performed in the employ of the United States
      Government or of an instrumentality of the United States which is
      - 
          (A) wholly or partially owned by the United States, or
          (B) exempt from the tax imposed by section 3301 by virtue of
        any provision of law which specifically refers to such section
        (or the corresponding section of prior law) in granting such
        exemption;

        (7) service performed in the employ of a State, or any
      political subdivision thereof, or in the employ of an Indian
      tribe, or any instrumentality of any one or more of the foregoing
      which is wholly owned by one or more States or political
      subdivisions or Indian tribes; and any service performed in the
      employ of any instrumentality of one or more States or political
      subdivisions to the extent that the instrumentality is, with
      respect to such service, immune under the Constitution of the
      United States from the tax imposed by section 3301;
        (8) service performed in the employ of a religious, charitable,
      educational, or other organization described in section 501(c)(3)
      which is exempt from income tax under section 501(a);
        (9) service performed by an individual as an employee or
      employee representative as defined in section 1 of the Railroad
      Unemployment Insurance Act (45 U.S.C. 351);
        (10)(A) service performed in any calendar quarter in the employ
      of any organization exempt from income tax under section 501(a)
      (other than an organization described in section 401(a)) or under
      section 521, if the remuneration for such service is less than
      $50, or
        (B) service performed in the employ of a school, college, or
      university, if such service is performed (i) by a student who is
      enrolled and is regularly attending classes at such school,
      college, or university, or (ii) by the spouse of such a student,
      if such spouse is advised, at the time such spouse commences to
      perform such service, that (I) the employment of such spouse to
      perform such service is provided under a program to provide
      financial assistance to such student by such school, college, or
      university, and (II) such employment will not be covered by any
      program of unemployment insurance, or
        (C) service performed by an individual who is enrolled at a
      nonprofit or public educational institution which normally
      maintains a regular faculty and curriculum and normally has a
      regularly organized body of students in attendance at the place
      where its educational activities are carried on as a student in a
      full-time program, taken for credit at such institution, which
      combines academic instruction with work experience, if such
      service is an integral part of such program, and such institution
      has so certified to the employer, except that this subparagraph
      shall not apply to service performed in a program established for
      or on behalf of an employer or group of employers, or
        (D) service performed in the employ of a hospital, if such
      service is performed by a patient of such hospital;
        (11) service performed in the employ of a foreign government
      (including service as a consular or other officer or employee or
      a nondiplomatic representative);
        (12) service performed in the employ of an instrumentality
      wholly owned by a foreign government - 
          (A) if the service is of a character similar to that
        performed in foreign countries by employees of the United
        States Government or of an instrumentality thereof; and
          (B) if the Secretary of State shall certify to the Secretary
        of the Treasury that the foreign government, with respect to
        whose instrumentality exemption is claimed, grants an
        equivalent exemption with respect to similar service performed
        in the foreign country by employees of the United States
        Government and of instrumentalities thereof;

        (13) service performed as a student nurse in the employ of a
      hospital or a nurses' training school by an individual who is
      enrolled and is regularly attending classes in a nurses' training
      school chartered or approved pursuant to State law; and service
      performed as an intern in the employ of a hospital by an
      individual who has completed a 4 years' course in a medical
      school chartered or approved pursuant to State law;
        (14) service performed by an individual for a person as an
      insurance agent or as an insurance solicitor, if all such service
      performed by such individual for such person is performed for
      remuneration solely by way of commission;
        (15)(A) service performed by an individual under the age of 18
      in the delivery or distribution of newspapers or shopping news,
      not including delivery or distribution to any point for
      subsequent delivery or distribution;
        (B) service performed by an individual in, and at the time of,
      the sale of newspapers or magazines to ultimate consumers, under
      an arrangement under which the newspapers or magazines are to be
      sold by him at a fixed price, his compensation being based on the
      retention of the excess of such price over the amount at which
      the newspapers or magazines are charged to him, whether or not he
      is guaranteed a minimum amount of compensation for such service,
      or is entitled to be credited with the unsold newspapers or
      magazines turned back;
        (16) service performed in the employ of an international
      organization;
        (17) service performed by an individual in (or as an officer or
      member of the crew of a vessel while it is engaged in) the
      catching, taking, harvesting, cultivating, or farming of any kind
      of fish, shellfish, crustacea, sponges, seaweeds, or other
      aquatic forms of animal and vegetable life (including service
      performed by any such individual as an ordinary incident to any
      such activity), except - 
          (A) service performed in connection with the catching or
        taking of salmon or halibut, for commercial purposes, and
          (B) service performed on or in connection with a vessel of
        more than 10 net tons (determined in the manner provided for
        determining the register tonnage of merchant vessels under the
        laws of the United States);

        (18) service described in section 3121(b)(20);
        (19) Service (!3) which is performed by a nonresident alien
      individual for the period he is temporarily present in the United
      States as a nonimmigrant under subparagraph (F), (J), (M), or (Q)
      of section 101(a)(15) of the Immigration and Nationality Act, as
      amended (8 U.S.C. 1101(a)(15)(F), (J), (M), or (Q)), and which is
      performed to carry out the purpose specified in subparagraph (F),
      (J), (M), or (Q), as the case may be;

        (20) service performed by a full time student (as defined in
      subsection (q)) in the employ of an organized camp - 
          (A) if such camp - 
            (i) did not operate for more than 7 months in the calendar
          year and did not operate for more than 7 months in the
          preceding calendar year, or
            (ii) had average gross receipts for any 6 months in the
          preceding calendar year which were not more than 33 1/3 
          percent of its average gross receipts for the other 6 months
          in the preceding calendar year; and

          (B) if such full time student performed services in the
        employ of such camp for less than 13 calendar weeks in such
        calendar year; or

        (21) service performed by a person committed to a penal
      institution.
    (d) Included and excluded service
      For purposes of this chapter, if the services performed during
    one-half or more of any pay period by an employee for the person
    employing him constitute employment, all the services of such
    employee for such period shall be deemed to be employment; but if
    the services performed during more than one-half of any such pay
    period by an employee for the person employing him do not
    constitute employment, then none of the services of such employee
    for such period shall be deemed to be employment. As used in this
    subsection, the term "pay period" means a period (of not more than
    31 consecutive days) for which a payment of remuneration is
    ordinarily made to the employee by the person employing him. This
    subsection shall not be applicable with respect to services
    performed in a pay period by an employee for the person employing
    him, where any of such service is excepted by subsection (c)(9).
    (e) State agency
      For purposes of this chapter, the term "State agency" means any
    State officer, board, or other authority, designated under a State
    law to administer the unemployment fund in such State.
    (f) Unemployment fund
      For purposes of this chapter, the term "unemployment fund" means
    a special fund, established under a State law and administered by a
    State agency, for the payment of compensation. Any sums standing to
    the account of the State agency in the Unemployment Trust Fund
    established by section 904 of the Social Security Act, as amended
    (42 U.S.C. 1104), shall be deemed to be a part of the unemployment
    fund of the State, and no sums paid out of the Unemployment Trust
    Fund to such State agency shall cease to be a part of the
    unemployment fund of the State until expended by such State agency.
    An unemployment fund shall be deemed to be maintained during a
    taxable year only if throughout such year, or such portion of the
    year as the unemployment fund was in existence, no part of the
    moneys of such fund was expended for any purpose other than the
    payment of compensation (exclusive of expenses of administration)
    and for refunds of sums erroneously paid into such fund and refunds
    paid in accordance with the provisions of section 3305(b); except
    that - 
        (1) an amount equal to the amount of employee payments into the
      unemployment fund of a State may be used in the payment of cash
      benefits to individuals with respect to their disability,
      exclusive of expenses of administration;
        (2) the amounts specified by section 903(c)(2) or 903(d)(4) of
      the Social Security Act may, subject to the conditions prescribed
      in such section, be used for expenses incurred by the State for
      administration of its unemployment compensation law and public
      employment offices,(!4)

        (3) nothing in this subsection shall be construed to prohibit
      deducting any amount from unemployment compensation otherwise
      payable to an individual and using the amount so deducted to pay
      for health insurance, or the withholding of Federal, State, or
      local individual income tax, if the individual elected to have
      such deduction made and such deduction was made under a program
      approved by the Secretary of Labor;
        (4) amounts may be deducted from unemployment benefits and used
      to repay overpayments as provided in section 303(g) of the Social
      Security Act;
        (5) (!5) amounts may be withdrawn for the payment of short-time
      compensation under a plan approved by the Secretary of Labor; and

        (5) (!5) amounts may be withdrawn for the payment of allowances
      under a self-employment assistance program (as defined in
      subsection (t)).
    (g) Contributions
      For purposes of this chapter, the term "contributions" means
    payments required by a State law to be made into an unemployment
    fund by any person on account of having individuals in his employ,
    to the extent that such payments are made by him without being
    deducted or deductible from the remuneration of individuals in his
    employ.
    (h) Compensation
      For purposes of this chapter, the term "compensation" means cash
    benefits payable to individuals with respect to their unemployment.
    (i) Employee
      For purposes of this chapter, the term "employee" has the meaning
    assigned to such term by section 3121(d), except that paragraph (4)
    and subparagraphs (B) and (C) of paragraph (3) shall not apply.
    (j) State, United States, and American employer
      For purposes of this chapter - 
      (1) State
        The term "State" includes the District of Columbia, the
      Commonwealth of Puerto Rico, and the Virgin Islands.
      (2) United States
        The term "United States" when used in a geographical sense
      includes the States, the District of Columbia, the Commonwealth
      of Puerto Rico, and the Virgin Islands.
      (3) American employer
        The term "American employer" means a person who is - 
          (A) an individual who is a resident of the United States,
          (B) a partnership, if two-thirds or more of the partners are
        residents of the United States,
          (C) a trust, if all of the trustees are residents of the
        United States, or
          (D) a corporation organized under the laws of the United
        States or of any State.

    An individual who is a citizen of the Commonwealth of Puerto Rico
    or the Virgin Islands (but not otherwise a citizen of the United
    States) shall be considered, for purposes of this section, as a
    citizen of the United States.
    (k) Agricultural labor
      For purposes of this chapter, the term "agricultural labor" has
    the meaning assigned to such term by subsection (g) of section
    3121, except that for purposes of this chapter subparagraph (B) of
    paragraph (4) of such subsection (g) shall be treated as reading:
          "(B) in the employ of a group of operators of farms (or a
        cooperative organization of which such operators are members)
        in the performance of service described in subparagraph (A),
        but only if such operators produced more than one-half of the
        commodity with respect to which such service is performed;".
    [(l) Repealed. Sept. 1, 1954, ch. 1212, Sec. 4(c), 68 Stat. 1135]
    (m) American vessel and aircraft
      For purposes of this chapter, the term "American vessel" means
    any vessel documented or numbered under the laws of the United
    States; and includes any vessel which is neither documented or
    numbered under the laws of the United States nor documented under
    the laws of any foreign country, if its crew is employed solely by
    one or more citizens or residents of the United States or
    corporations organized under the laws of the United States or of
    any State; and the term "American aircraft" means an aircraft
    registered under the laws of the United States.
    (n) Vessels operated by general agents of United States
      Notwithstanding the provisions of subsection (c)(6), service
    performed by officers and members of the crew of a vessel which
    would otherwise be included as employment under subsection (c)
    shall not be excluded by reason of the fact that it is performed on
    or in connection with an American vessel - 
        (1) owned by or bareboat chartered to the United States and
        (2) whose business is conducted by a general agent of the
      Secretary of Commerce.

    For purposes of this chapter, each such general agent shall be
    considered a legal entity in his capacity as such general agent,
    separate and distinct from his identity as a person employing
    individuals on his own account, and the officers and members of the
    crew of such an American vessel whose business is conducted by a
    general agent of the Secretary of Commerce shall be deemed to be
    performing services for such general agent rather than the United
    States. Each such general agent who in his capacity as such is an
    employer within the meaning of subsection (a) shall be subject to
    all the requirements imposed upon an employer under this chapter
    with respect to service which constitutes employment by reason of
    this subsection.
    (o) Special rule in case of certain agricultural workers
      (1) Crew leaders who are registered or provide specialized
        agricultural labor
        For purposes of this chapter, any individual who is a member of
      a crew furnished by a crew leader to perform agricultural labor
      for any other person shall be treated as an employee of such crew
      leader - 
          (A) if - 
            (i) such crew leader holds a valid certificate of
          registration under the Migrant and Seasonal Agricultural
          Worker Protection Act; or
            (ii) substantially all the members of such crew operate or
          maintain tractors, mechanized harvesting or crop-dusting
          equipment, or any other mechanized equipment, which is
          provided by such crew leader; and

          (B) if such individual is not an employee of such other
        person within the meaning of subsection (i).
      (2) Other crew leaders
        For purposes of this chapter, in the case of any individual who
      is furnished by a crew leader to perform agricultural labor for
      any other person and who is not treated as an employee of such
      crew leader under paragraph (1) - 
          (A) such other person and not the crew leader shall be
        treated as the employer of such individual; and
          (B) such other person shall be treated as having paid cash
        remuneration to such individual in an amount equal to the
        amount of cash remuneration paid to such individual by the crew
        leader (either on his behalf or on behalf of such other person)
        for the agricultural labor performed for such other person.
      (3) Crew leader
        For purposes of this subsection, the term "crew leader" means
      an individual who - 
          (A) furnishes individuals to perform agricultural labor for
        any other person,
          (B) pays (either on his behalf or on behalf of such other
        person) the individuals so furnished by him for the
        agricultural labor performed by them, and
          (C) has not entered into a written agreement with such other
        person under which such individual is designated as an employee
        of such other person.
    (p) Concurrent employment by two or more employers
      For purposes of sections 3301, 3302, and 3306(b)(1), if two or
    more related corporations concurrently employ the same individual
    and compensate such individual through a common paymaster which is
    one of such corporations, each such corporation shall be considered
    to have paid as remuneration to such individual only the amounts
    actually disbursed by it to such individual and shall not be
    considered to have paid as remuneration to such individual amounts
    actually disbursed to such individual by another of such
    corporations.
    (q) Full time student
      For purposes of subsection (c)(20), an individual shall be
    treated as a full time student for any period - 
        (1) during which the individual is enrolled as a full time
      student at an educational institution, or
        (2) which is between academic years or terms if - 
          (A) the individual was enrolled as a full time student at an
        educational institution for the immediately preceding academic
        year or term, and
          (B) there is a reasonable assurance that the individual will
        be so enrolled for the immediately succeeding academic year or
        term after the period described in subparagraph (A).
    (r) Treatment of certain deferred compensation and salary reduction
      arrangements
      (1) Certain employer contributions treated as wages
        Nothing in any paragraph of subsection (b) (other than
      paragraph (1)) shall exclude from the term "wages" - 
          (A) any employer contribution under a qualified cash or
        deferred arrangement (as defined in section 401(k)) to the
        extent not included in gross income by reason of section
        402(e)(3), or
          (B) any amount treated as an employer contribution under
        section 414(h)(2) where the pickup referred to in such section
        is pursuant to a salary reduction agreement (whether evidenced
        by a written instrument or otherwise).
      (2) Treatment of certain nonqualified deferred compensation plans
        (A) In general
          Any amount deferred under a nonqualified deferred
        compensation plan shall be taken into account for purposes of
        this chapter as of the later of - 
            (i) when the services are performed, or
            (ii) when there is no substantial risk of forfeiture of the
          rights to such amount.
        (B) Taxed only once
          Any amount taken into account as wages by reason of
        subparagraph (A) (and the income attributable thereto) shall
        not thereafter be treated as wages for purposes of this
        chapter.
        (C) Nonqualified deferred compensation plan
          For purposes of this paragraph, the term "nonqualified
        deferred compensation plan" means any plan or other arrangement
        for deferral of compensation other than a plan described in
        subsection (b)(5).
    (s) Tips treated as wages
      For purposes of this chapter, the term "wages" includes tips
    which are - 
        (1) received while performing services which constitute
      employment, and
        (2) included in a written statement furnished to the employer
      pursuant to section 6053(a).
    (t) Self-employment assistance program
      For the purposes of this chapter, the term "self-employment
    assistance program" means a program under which - 
        (1) individuals who meet the requirements described in
      paragraph (3) are eligible to receive an allowance in lieu of
      regular unemployment compensation under the State law for the
      purpose of assisting such individuals in establishing a business
      and becoming self-employed;
        (2) the allowance payable to individuals pursuant to paragraph
      (1) is payable in the same amount, at the same interval, on the
      same terms, and subject to the same conditions, as regular
      unemployment compensation under the State law, except that - 
          (A) State requirements relating to availability for work,
        active search for work, and refusal to accept work are not
        applicable to such individuals;
          (B) State requirements relating to disqualifying income are
        not applicable to income earned from self-employment by such
        individuals; and
          (C) such individuals are considered to be unemployed for the
        purposes of Federal and State laws applicable to unemployment
        compensation,

      as long as such individuals meet the requirements applicable
      under this subsection;
        (3) individuals may receive the allowance described in
      paragraph (1) if such individuals - 
          (A) are eligible to receive regular unemployment compensation
        under the State law, or would be eligible to receive such
        compensation except for the requirements described in
        subparagraph (A) or (B) of paragraph (2);
          (B) are identified pursuant to a State worker profiling
        system as individuals likely to exhaust regular unemployment
        compensation; and
          (C) are participating in self-employment assistance
        activities which - 
            (i) include entrepreneurial training, business counseling,
          and technical assistance; and
            (ii) are approved by the State agency; and

          (D) are actively engaged on a full-time basis in activities
        (which may include training) relating to the establishment of a
        business and becoming self-employed;

        (4) the aggregate number of individuals receiving the allowance
      under the program does not at any time exceed 5 percent of the
      number of individuals receiving regular unemployment compensation
      under the State law at such time;
        (5) the program does not result in any cost to the Unemployment
      Trust Fund (established by section 904(a) of the Social Security
      Act) in excess of the cost that would be incurred by such State
      and charged to such Fund if the State had not participated in
      such program; and
        (6) the program meets such other requirements as the Secretary
      of Labor determines to be appropriate.
    (u) Indian tribe
      For purposes of this chapter, the term "Indian tribe" has the
    meaning given to such term by section 4(e) of the Indian Self-
    Determination and Education Assistance Act (25 U.S.C. 450b(e)),
    and includes any subdivision, subsidiary, or business enterprise
    wholly owned by such an Indian tribe.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 447; Sept. 1, 1954, ch. 1212,
    Secs. 1, 4(c), 68 Stat. 1130, 1135; Pub. L. 86-70, Sec. 22(a), June
    25, 1959, 73 Stat. 146; Pub. L. 86-624, Sec. 18(d), July 12, 1960,
    74 Stat. 416; Pub. L. 86-778, title V, Secs. 531(c), 532-534,
    543(a), Sept. 13, 1960, 74 Stat. 983, 984, 986; Pub. L. 87-256,
    Sec. 110(f), Sept. 21, 1961, 75 Stat. 537; Pub. L. 87-792, Sec.
    7(k), Oct. 10, 1962, 76 Stat. 830; Pub. L. 88-650, Sec. 4(c), Oct.
    13, 1964, 78 Stat. 1077; Pub. L. 90-248, title V, Sec. 504(b), Jan.
    2, 1968, 81 Stat. 935; Pub. L. 91-53, Sec. 1, Aug. 7, 1969, 83
    Stat. 91; Pub. L. 91-373, title I, Secs. 101(a), 102(a), 103(a),
    105(a), (b), 106(a), title III, Sec. 302, Aug. 10, 1970, 84 Stat.
    696, 697, 699, 700, 713; Pub. L. 94-455, title XIX, Secs.
    1903(a)(16), 1906(b)(13)(C), Oct. 4, 1976, 90 Stat. 1810, 1834;
    Pub. L. 94-566, title I, Secs. 111 (a), (b), 112(a), 113(a),
    114(a), 116(b), title II, Sec. 211(a), Oct. 20, 1976, 90 Stat. 2667-
    2669, 2672, 2676; Pub. L. 95-216, title III, Sec. 314(b), Dec. 20,
    1977, 91 Stat. 1536; Pub. L. 95-472, Sec. 3(a), Oct. 17, 1978, 92
    Stat. 1333; Pub. L. 95-600, title I, Sec. 164(b)(2), Nov. 6, 1978,
    92 Stat. 2813; Pub. L. 96-84, Sec. 4(a), (b), Oct. 10, 1979, 93
    Stat. 654; Pub. L. 96-222, title I, Sec. 101(a)(10)(B)(ii), Apr. 1,
    1980, 94 Stat. 201; Pub. L. 96-499, title XI, Sec. 1141(b), Dec. 5,
    1980, 94 Stat. 2694; Pub. L. 97-34, title I, Sec. 124(e)(2)(A),
    title VIII, Sec. 822(a), Aug. 13, 1981, 95 Stat. 200, 351; Pub. L.
    97-248, title II, Secs. 271(a), 276(a)(1), (b)(1), (2), 277, Sept.
    3, 1982, 96 Stat. 554, 558, 559; Pub. L. 98-21, title III, Secs.
    324(b)(1)-(4)(B), 327(c), 328(c), Apr. 20, 1983, 97 Stat. 123, 124,
    127, 128; Pub. L. 98-135, title II, Secs. 201(a), 202, Oct. 24,
    1983, 97 Stat. 860; Pub. L. 98-369, div. A, title IV, Sec.
    491(d)(37), title V, Sec. 531(d)(3), div. B, title VI, Sec.
    2661(o)(4), July 18, 1984, 98 Stat. 851, 884, 1159; Pub. L. 99-272,
    title XII, Sec. 12401(b)(2), title XIII, Sec. 13303(a), Apr. 7,
    1986, 100 Stat. 297, 327; Pub. L. 99-509, title IX, Sec.
    9002(b)(2)(B), Oct. 21, 1986, 100 Stat. 1971; Pub. L. 99-514, title
    I, Sec. 122(e)(3), title XI, Secs. 1108(g)(8), 1151(d)(2)(B), title
    XVIII, Secs. 1884(3), 1899A(44), (45), Oct. 22, 1986, 100 Stat.
    2112, 2435, 2505, 2919, 2961; Pub. L. 99-595, Oct. 31, 1986, 100
    Stat. 3348; Pub. L. 100-647, title I, Secs. 1001(d)(2)(C)(iii),
    (g)(4)(B)(ii), 1011B(a) (22)(C), (23)(A), 1018(u)(50), title VIII,
    Sec. 8016(a)(3)(B), Nov. 10, 1988, 102 Stat. 3351, 3352, 3486,
    3593, 3792; Pub. L. 101-140, title II, Sec. 203(a)(2), Nov. 8,
    1989, 103 Stat. 830; Pub. L. 102-318, title III, Sec. 303(a), title
    IV, Sec. 401(a)(2), title V, Sec. 521(b)(35), July 3, 1992, 106
    Stat. 297, 298, 312; Pub. L. 103-182, title V, Sec. 507(a), (b)(2),
    Dec. 8, 1993, 107 Stat. 2153, 2154; Pub. L. 103-296, title III,
    Sec. 320(a)(1)(E), Aug. 15, 1994, 108 Stat. 1535; Pub. L. 103-465,
    title VII, Sec. 702(c)(2), Dec. 8, 1994, 108 Stat. 4997; Pub. L.
    104-188, title I, Secs. 1203(a), 1421(b)(8)(C), 1704(t)(10), Aug.
    20, 1996, 110 Stat. 1773, 1798, 1888; Pub. L. 104-191, title III,
    Sec. 301(c)(2)(B), Aug. 21, 1996, 110 Stat. 2049; Pub. L. 105-33,
    title V, Sec. 5406(a), Aug. 5, 1997, 111 Stat. 605; Pub. L. 106-
    554, Sec. 1(a)(7) [title I, Sec. 166(a), (d)], Dec. 21, 2000, 114
    Stat. 2763, 2763A-627; Pub. L. 107-147, title II, Sec. 209(d)(1),
    Mar. 9, 2002, 116 Stat. 33; Pub. L. 108-121, title I, Sec.
    106(b)(3), Nov. 11, 2003, 117 Stat. 1339; Pub. L. 108-173, title
    XII, Sec. 1201(d)(2)(B), Dec. 8, 2003, 117 Stat. 2477; Pub. L. 108-
    357, title II, Sec. 251(a)(3), title III, Sec. 320(b)(3), Oct. 22,
    2004, 118 Stat. 1458, 1473; Pub. L. 108-375, div. A, title V, Sec.
    585(b)(2)(C), Oct. 28, 2004, 118 Stat. 1932.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      Section 3(2)(B)(ii) of the Employee Retirement Income Security
    Act of 1974, referred to in subsec. (b)(5)(F), is classified to
    section 1002(2)(B)(ii) of Title 29, Labor.
      Subchapter C of chapter 9 of the Internal Revenue Code of 1939,
    referred to in subsec. (c), was comprised of sections 1600 to 1611
    of former Title 26, Internal Revenue Code. Subchapter C of chapter
    9 was repealed by section 7851(a)(3) of this title. For table of
    comparisons of the 1939 Code to the 1986 Code, see table I
    preceding section 1 of this title. See, also, section 7851(e) of
    this title for provision that references in the 1986 Code to a
    provision of the 1939 Code, not then applicable, shall be deemed a
    reference to the corresponding provision of the 1986 Code, which is
    then applicable.
      Sections 214(c) and 101(a)(15)(H) of the Immigration and
    Nationality Act, referred to in subsec. (c)(1)(B), are classified
    to sections 1184(c) and 1101(a)(15)(H), respectively, of Title 8,
    Aliens and Nationality.
      Sections 303(g), 903(c)(2), (d)(4), and 904(a) of the Social
    Security Act, referred to in subsecs. (f)(2), (4) and (t)(5), are
    classified to sections 503(g), 1103(c)(2), (d)(4), and 1104(a),
    respectively, of Title 42, The Public Health and Welfare.
      The Migrant and Seasonal Agricultural Worker Protection Act,
    referred to in subsec. (o)(1)(A)(i), is Pub. L. 97-470, Jan. 14,
    1983, 96 Stat. 2584, as amended, which is classified generally to
    chapter 20 (Sec. 1801 et seq.) of Title 29, Labor. For complete
    classification of this Act to the Code, see Short Title note set
    out under section 1801 of Title 29 and Tables.


-MISC1-
                                AMENDMENTS                            
      2004 - Subsec. (b)(13). Pub. L. 108-375 substituted "134(b)(4),
    or 134(b)(5)" for "or 134(b)(4)".
      Subsec. (b)(16). Pub. L. 108-357, Sec. 320(b)(3), inserted
    "108(f)(4)," after "74(c),".
      Subsec. (b)(19). Pub. L. 108-357, Sec. 251(a)(3), added par.
    (19).
      2003 - Subsec. (b)(13). Pub. L. 108-121 substituted ", 129, or
    134(b)(4)" for "or 129".
      Subsec. (b)(18). Pub. L. 108-173 added par. (18).
      2002 - Subsec. (f)(2). Pub. L. 107-147 inserted "or 903(d)(4)"
    before "of the Social Security Act".
      2000 - Subsec. (c)(7). Pub. L. 106-554, Sec. 1(a)(7) [title I,
    Sec. 166(a)], inserted "or in the employ of an Indian tribe," after
    "service performed in the employ of a State, or any political
    subdivision thereof," and "or Indian tribes" after "wholly owned by
    one or more States or political subdivisions".
      Subsec. (u). Pub. L. 106-554, Sec. 1(a)(7) [title I, Sec.
    166(d)], added subsec. (u).
      1997 - Subsec. (c)(21). Pub. L. 105-33 added par. (21).
      1996 - Subsec. (b)(5)(H). Pub. L. 104-188, Sec. 1421(b)(8)(C),
    added subpar. (H).
      Subsec. (b)(17). Pub. L. 104-191 added par. (17).
      Subsec. (c)(1)(B). Pub. L. 104-188, Sec. 1203(a), struck out
    "before January 1, 1995," after "labor performed".
      Subsec. (k). Pub. L. 104-188, Sec. 1704(t)(10), inserted a period
    at end.
      1994 - Subsec. (c)(19). Pub. L. 103-296 substituted "(J), (M), or
    (Q)" for "(J), or (M)" wherever appearing.
      Subsec. (f)(3) to (5). Pub. L. 103-465 added par. (3) and
    redesignated former pars. (3) and (4) as (4) and (5) relating to
    payment of short-time compensation, respectively.
      1993 - Subsec. (f)(5). Pub. L. 103-182, Sec. 507(b)(2), added
    par. (5).
      Subsec. (t). Pub. L. 103-182, Sec. 507(a), added subsec. (t).
      1992 - Subsec. (c)(1)(B). Pub. L. 102-318, Sec. 303(a),
    substituted "1995" for "1993".
      Subsec. (f)(4). Pub. L. 102-318, Sec. 401(a)(2), added par. (4).
      Subsec. (r)(1)(A). Pub. L. 102-318, Sec. 521(b)(35), substituted
    "402(e)(3)" for "402(a)(8)".
      1989 - Subsec. (t). Pub. L. 101-140 amended this section to read
    as if amendments by Pub. L. 100-647, Sec. 1011B(a)(22)(C), had not
    been enacted, see 1988 Amendment note below.
      1988 - Subsec. (b)(5)(G). Pub. L. 100-647, Sec. 1011B(a)(23)(A),
    inserted "if such payment would not be treated as wages without
    regard to such plan and it is reasonable to believe that (if
    section 125 applied for purposes of this section) section 125 would
    not treat any wages as constructively received" after "section
    125)".
      Subsec. (b)(9). Pub. L. 100-647, Sec. 1001(g)(4)(B)(ii), inserted
    "(determined without regard to section 274(n))" after "section
    217".
      Subsec. (c)(1)(B). Pub. L. 100-647, Sec. 1018(u)(50), amended
    Pub. L. 99-272, Sec. 13303(a), see 1986 Amendment notes below.
      Subsec. (c)(19). Pub. L. 100-647, Sec. 1001(d)(2)(C)(iii),
    substituted "(F), (J), or (M)" for "(F) or (J)" in three places.
      Subsec. (i). Pub. L. 100-647, Sec. 8016(a)(3)(B), substituted
    "paragraph (4) and subparagraphs (B) and (C) of paragraph (3)" for
    "paragraph (3) and subparagraphs (B) and (C) of paragraph (4)".
      Subsec. (t). Pub. L. 100-647, Sec. 1011B(a)(22)(C), added subsec.
    (t) relating to benefits provided under certain employee benefit
    plans.
      1986 - Subsec. (b)(2)(A). Pub. L. 99-514, Sec. 1899A(44),
    substituted "workmen's compensation" for "workman's compensation".
      Subsec. (b)(5)(C). Pub. L. 99-514, Sec. 1108(g)(8), added subpar.
    (C) and struck out former subpar. (C) which read as follows: "under
    a simplified employee pension if, at the time of the payment, it is
    reasonable to believe that the employee will be entitled to a
    deduction under section 219(b)(2) for such payment,".
      Subsec. (b)(5)(G). Pub. L. 99-514, Sec. 1151(d)(2)(B), added
    subpar. (G).
      Subsec. (b)(13). Pub. L. 99-514, Sec. 1899A(45), substituted a
    semicolon for a comma.
      Subsec. (b)(16). Pub. L. 99-514, Sec. 122(e)(3), inserted
    reference to section 74(c).
      Subsec. (c)(1)(B). Pub. L. 99-595 substituted "January 1, 1993"
    for "January 1, 1988".
      Pub. L. 99-272, Sec. 13303(a), as amended by Pub. L. 100-647,
    Sec. 1018(u)(50), substituted "January 1, 1988" for "January 1,
    1986".
      Subsec. (f)(3). Pub. L. 99-272, Sec. 12401(b)(2), added par. (3).
      Subsec. (i). Pub. L. 99-509 substituted "paragraph (3) and
    subparagraphs (B) and (C) of paragraph (4)" for "subparagraphs (B)
    and (C) of paragraph (3)".
      Subsec. (o)(1)(A)(i). Pub. L. 99-514, Sec. 1884(3), substituted
    "Migrant and Seasonal Agricultural Worker Protection Act" for "Farm
    Labor Contractor Registration Act of 1963".
      1984 - Subsec. (b). Pub. L. 98-369, Sec. 531(d)(3)(A), in
    provisions preceding par. (1), inserted "(including benefits)".
      Subsec. (b)(5)(C) to (G). Pub. L. 98-369, Sec. 491(d)(37), struck
    out subpar. (C) which provided: "under or to a bond purchase plan
    which, at the time of such payment, is a qualified bond purchase
    plan described in section 405(a)," and redesignated subpars. (D) to
    (G) as (C) to (F), respectively.
      Subsec. (b)(16). Pub. L. 98-369, Sec. 531(d)(3)(B), added par.
    (16).
      Subsec. (r)(1)(B). Pub. L. 98-369, Sec. 2661(o)(4), substituted
    "section 414(h)(2) where the pickup referred to in such section is
    pursuant to a salary reduction agreement (whether evidenced by a
    written instrument or otherwise)" for "section 414(h)(2)".
      Subsec. (s). Pub. L. 98-369, Sec. 1073(a), added subsec. (s).
      1983 - Subsec. (b). Pub. L. 98-21, Sec. 327(c)(4), added sentence
    at end providing that nothing in the regulations prescribed for
    purposes of chapter 24 (relating to income tax withholding) which
    provides an exclusion from "wages" as used in such chapter shall be
    construed to require a similar exclusion from "wages" in
    regulations prescribed for purposes of this chapter.
      Pub. L. 98-21, Sec. 324(b)(4)(B), added sentence at end providing
    that, except as otherwise provided in regulations prescribed by the
    Secretary, any third party which makes a payment included in wages
    solely by reason of parenthetical text contained in subpar. (A) of
    par. (2) shall be treated for purposes of this chapter and chapter
    22 as the employer with respect to such wages.
      Subsec. (b)(2). Pub. L. 98-21, Sec. 324(b)(3)(A), (4)(A), struck
    out "(A) retirement or", redesignated subpars. (B) to (D) as (A) to
    (C), respectively, and in subpar. (A), as so redesignated,
    substituted "sickness or accident disability (but, in the case of
    payments made to an employee or any of his dependents, this
    subparagraph shall exclude from the term 'wages' only payments
    which are received under a workman's compensation law)" for
    "sickness or accident disability".
      Subsec. (b)(3). Pub. L. 98-21, Sec. 324(b)(3)(B), struck out par.
    (3) which related to any payment made to an employee (including any
    amount paid by an employer for insurance or annuities, or into a
    fund, to provide for any such payment) on account of retirement.
      Subsec. (b)(5)(D). Pub. L. 98-21, Sec. 328(c), substituted
    "section 219(b)(2)" for "section 219".
      Subsec. (b)(5)(E) to (G). Pub. L. 98-21, Sec. 324(b)(2), added
    subpars. (E) to (G).
      Subsec. (b)(8). Pub. L. 98-21, Sec. 324(b)(3)(B), struck out par.
    (8) which related to any payment (other than vacation or sick pay)
    made to an employee after the month in which he attained the age of
    65, if he did not work for the employer in the period for which
    such payment was made.
      Subsec. (b)(10)(A). Pub. L. 98-21, Sec. 324(b)(3)(C), struck out
    cl. (iii) which related to retirement after attaining an age
    specified in the plan referred to in subpar. (B) or in a pension
    plan of the employer.
      Subsec. (b)(14). Pub. L. 98-21, Sec. 327(c)(1)-(3), added par.
    (14).
      Subsec. (b)(15). Pub. L. 98-135, Sec. 201(a), added par. (15).
      Subsec. (c)(1)(B). Pub. L. 98-135, Sec. 202, substituted "1986"
    for "1984".
      Subsec. (r). Pub. L. 98-21, Sec. 324(b)(1), added subsec. (r).
      1982 - Subsec. (b)(1). Pub. L. 97-248, Sec. 271(a), substituted
    "$7,000" for "$6,000" wherever appearing.
      Subsec. (c)(1)(B). Pub. L. 97-248, Sec. 277, substituted "1984"
    for "1982".
      Subsec. (c)(10)(C). Pub. L. 97-248, Sec. 276(a)(1), struck out
    "under the age of 22" after "service performed by an individual".
      Subsec. (c)(20). Pub. L. 97-248, Sec. 276(b)(1), added par. (20).
      Subsec. (q). Pub. L. 97-248, Sec. 276(b)(2), added subsec. (q).
      1981 - Subsec. (b)(13). Pub. L. 97-34, Sec. 124(e)(2)(A),
    substituted "section 127 or 129" for "section 127".
      Subsec. (c)(18), (19). Pub. L. 97-34, Sec. 822(a), added par.
    (18) and redesignated former par. (18) as (19).
      1980 - Subsec. (b)(5)(D). Pub. L. 96-222 added subpar. (D).
      Subsec. (b)(6). Pub. L. 96-499 struck out "(or the corresponding
    section of prior law)" after "section 3101" in subpar. (A) and
    inserted "with respect to remuneration paid to an employee for
    domestic service in a private home of the employer or for
    agricultural labor" following subpar. (B).
      1979 - Subsec. (c)(1)(A). Pub. L. 96-84, Sec. 4(b), substituted
    "including labor performed by an alien" for "not taking into
    account labor performed before January 1, 1980, by an alien" in
    parenthetical text of cls. (i) and (ii).
      Subsec. (c)(1)(B). Pub. L. 96-84, Sec. 4(a), substituted "January
    1, 1982" for "January 1, 1980".
      1978 - Subsec. (b)(12). Pub. L. 95-472 added par. (12).
      Subsec. (b)(13). Pub. L. 95-600 added par. (13).
      1977 - Subsec. (p). Pub. L. 95-216 added subsec. (p).
      1976 - Subsec. (a). Pub. L. 94-566, Sec. 114(a), redesignated
    existing provisions, consisting of an introductory phrase and pars.
    (1) and (2), as par. (1), consisting of an introductory phrase and
    subpars. (A) and (B), inserted provisions following subpar. (B) as
    so redesignated, and added pars. (2), (3), and (4).
      Subsec. (b)(1). Pub. L. 94-566, Sec. 211(a), substituted "$6,000"
    for "$4,200" wherever appearing.
      Subsec. (b)(11). Pub. L. 94-566, Sec. 111(a), added par. (11).
      Subsec. (c). Pub. L. 94-566, Sec. 116(b)(1), struck out "or in
    the Virgin Islands" after "agreement relating to unemployment
    compensation" in parenthetical provisions of cl. (B) preceding par.
    (1).
      Subsec. (c)(1). Pub. L. 94-566, Sec. 111(b), inserted "unless"
    after "subsection (k))" and added subpars. (A) and (B).
      Subsec. (c)(2). Pub. L. 94-566, Sec. 113(a), inserted "unless
    performed for a person who paid cash remuneration of $1,000 or more
    to individuals employed in such domestic service in any calendar
    quarter in the calendar year or the preceding calendar year" after
    "sorority".
      Subsec. (c)(9). Pub. L. 94-455, Sec. 1903(a)(16)(A), struck out
    "52 Stat. 1094, 1095;" before "45 U.S.C. 351".
      Subsec. (c)(12)(B). Pub. L. 94-455, Sec. 1906(b)(13)(C),
    substituted "to the Secretary of the Treasury" for "to the
    Secretary".
      Subsec. (c)(18). Pub. L. 94-455, Sec. 1903(a)(16)(B), inserted
    "(8 U.S.C. 1101(a)(15)(F) or (J))" after "Immigration and
    Nationality Act, as amended".
      Subsec. (f). Pub. L. 94-455, Sec. 1903(a)(16)(C), struck out "49
    Stat. 640; 52 Stat. 1104, 1105;" before "42 U.S.C. 1104".
      Subsec. (j). Pub. L. 94-566, Sec. 116(b)(2), inserted reference
    to the Virgin Islands in pars. (1) and (2) and in provisions
    following par. (3).
      Subsec. (n). Pub. L. 94-455, Sec. 1903(a)(16)(D), struck out "on
    or after July 1, 1953," after "service performed".
      Subsec. (o). Pub. L. 94-566, Sec. 112(a), added subsec. (o).
      1970 - Subsec. (a). Pub. L. 91-373, Sec. 101(a), expanded
    definition of "employer" by reducing from 4 to 1 the number of
    individuals which a person had to employ on each of some 20 days
    during the calendar year or the preceding calendar year in order to
    qualify as an employer and inserted provisions making a person an
    employer who paid wages of $1,500 or more during any calendar
    quarter in the calendar year or the preceding calendar year.
      Subsec. (b)(1). Pub. L. 91-373, Sec. 302, substituted "$4,200"
    for "$3,000".
      Subsec. (c). Pub. L. 91-373, Sec. 105(a), inserted reference to
    service performed after 1971 outside the United States by a citizen
    of the United States as an employee of an American employer.
      Subsec. (c)(10). Pub. L. 91-373, Sec. 106(a), designated existing
    provisions of subpar. (B) as cl. (i) thereof and added cl. (ii) of
    subpar. (B) and subpars. (C) and (D).
      Subsec. (i). Pub. L. 91-373, Sec. 102(a), substituted meaning
    assigned "employee" by section 3121(d) of this title, except that
    subpars. (B) and (C) of par. (3) were not applicable, as meaning of
    "employee" for purposes of this chapter for a definition of
    "employee" as persons including officers of corporations but not
    including independent contractors under common law rules or persons
    not employees under such rules.
      Subsec. (j)(3). Pub. L. 91-373, Sec. 105(b), inserted definition
    of "American employer".
      Subsec. (k). Pub. L. 91-373, Sec. 103(a), substituted as
    definition of "agricultural labor" a simple reference to that term
    as defined, with a minor exception, in section 3121 of this title
    for a full definition of the term, the result of which, in view of
    the substance of section 3121, excluded from the definition of
    agricultural labor services performed in connection with the
    production or harvesting of maple sirup, maple sugar, or mushrooms,
    or the hatching of poultry unless performed on a farm, and provided
    a new series of tests to determine whether the handling, planting,
    drying, packing, packaging, processing, freezing, grading, storing,
    or delivering agricultural or horticultural commodities constitute
    agricultural labor.
      1969 - Subsec. (a). Pub. L. 90-53 made status of employer depend
    also on employment during preceding taxable year.
      1968 - Subsec. (b)(10). Pub. L. 90-248 added par. (10).
      1964 - Subsec. (b)(9). Pub. L. 88-650 added par. (9).
      1962 - Subsec. (b)(5). Pub. L. 87-792 substituted "is a plan
    described in section 403(a)" for "meets the requirements of section
    401(a)(3), (4), (5), and (6)" in subpar. (B), and added subpar.
    (C).
      1961 - Subsec. (c)(18). Pub. L. 87-256 added par. (18).
      1960 - Subsec. (c). Pub. L. 86-778, Sec. 532(a), included
    employment on or in connection with an American aircraft within cl.
    (B) of the opening provisions.
      Subsec. (c)(4). Pub. L. 86-778, Sec. 532(b), excluded service
    performed on or in connection with an aircraft that is not an
    American aircraft.
      Subsec. (c)(6). Pub. L. 86-778, Sec. 531(c), substituted "wholly
    or partially owned" for "wholly owned" in cl. (A), and inserted
    "which specifically refers to such section (or the corresponding
    section of prior law) in granting such exemption" in cl. (B).
      Subsec. (c)(8). Pub. L. 86-778, Sec. 533, substituted "service
    performed in the employ of a religious, charitable, educational, or
    other organization described in section 501(c)(3) which is exempt
    from income tax under section 501(a)" for "service performed in the
    employ of a corporation, community chest, fund, or foundation,
    organized and operated exclusively for religious, charitable,
    scientific, testing for public safety, literary, or educational
    purposes, or for the prevention of cruelty to children or animals,
    no part of the net earnings of which inures to the benefit of any
    private shareholder or individual, and no substantial part of the
    activities of which is carrying on propaganda, or otherwise
    attempting, to influence legislation."
      Subsec. (c)(10). Pub. L. 86-778, Sec. 534, struck out provisions
    which excepted from definition of "employment" service in
    connection with the collection of dues or premiums for a fraternal
    beneficiary society, order, or association which is preformed away
    from the home office or is ritualistic service in connection with
    any such society, order, or association, service performed in the
    employ of an agricultural or horticultural organization described
    in section 501(c)(5) of this title, service performed in the employ
    of a voluntary employees' beneficiary association providing for the
    payment of life, sick, accident, or other benefits to members or
    their dependents or designated beneficiaries, and service performed
    in the employ of a school, college, or university, not exempt from
    income tax under section 501(a) of this title if such service is
    performed by a student who is enrolled and regularly attending
    classes.
      Subsec. (j). Pub. L. 86-778, Sec. 543(a), included the
    Commonwealth of Puerto Rico and struck out "Hawaii" from definition
    of "State", defined "United States", and inserted provisions
    requiring an individual who is a citizen of the Commonwealth of
    Puerto Rico (but not otherwise a citizen of the United States) to
    be considered for purposes of this section, as a citizen of the
    United States.
      Pub. L. 86-624 struck out "Hawaii, and" before "the District of
    Columbia".
      Subsec. (m). Pub. L. 86-778, Sec. 532(c), included aircraft in
    heading and defined "American aircraft".
      1959 - Subsec. (j). Pub. L. 86-70 struck out "Alaska," before
    "Hawaii".
      1954 - Subsec. (a). Act Sept. 1, 1954, changed definition of
    employer from "eight or more" to "4 or more".
      Subsec. (l). Act Sept. 1, 1954, repealed subsec. (l) which
    related to certain employees of Bonneville Power Administrator.

                     EFFECTIVE DATE OF 2004 AMENDMENTS                 
      Amendment by Pub. L. 108-375 applicable to travel benefits
    provided after Oct. 28, 2004, see section 585(b)(3) of Pub. L. 108-
    375, set out as a note under section 134 of this title.
      Amendment by section 251(a)(3) of Pub. L. 108-357 applicable to
    stock acquired pursuant to options exercised after Oct. 22, 2004,
    see section 251(d) of Pub. L. 108-357, set out as a note under
    section 421 of this title.
      Amendment by section 320(b)(3) of Pub. L. 108-357 applicable to
    amounts received by an individual in taxable years beginning after
    Dec. 31, 2003, see section 320(c) of Pub. L. 108-357, set out as a
    note under section 108 of this title.

                     EFFECTIVE DATE OF 2003 AMENDMENTS                 
      Amendment by Pub. L. 108-173 applicable to taxable years
    beginning after Dec. 31, 2003, see section 1201(k) of Pub. L. 108-
    173, set out as a note under section 62 of this title.
      Amendment by Pub. L. 108-121 applicable to taxable years
    beginning after Dec. 31, 2002, see section 106(c) of Pub. L. 108-
    121, set out as a note under section 134 of this title.

             EFFECTIVE DATE OF 2000 AMENDMENT; TRANSITION RULE         
      Pub. L. 106-554, Sec. 1(a)(7) [title I, Sec. 166(e)], Dec. 21,
    2000, 114 Stat. 2763, 2763A-628, provided that:
      "(1) Effective date. - The amendments made by this section
    [amending this section and section 3309 of this title] shall apply
    to service performed on or after the date of the enactment of this
    Act [Dec. 21, 2000].
      "(2) Transition rule. - For purposes of the Federal Unemployment
    Tax Act [26 U.S.C. 3301 et seq.], service performed in the employ
    of an Indian tribe (as defined in section 3306(u) of the Internal
    Revenue Code of 1986 (as added by this section)) shall not be
    treated as employment (within the meaning of section 3306 of such
    Code) if - 
        "(A) it is service which is performed before the date of the
      enactment of this Act [Dec. 21, 2000] and with respect to which
      the tax imposed under the Federal Unemployment Tax Act has not
      been paid, and
        "(B) such Indian tribe reimburses a State unemployment fund for
      unemployment benefits paid for service attributable to such tribe
      for such period."

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Section 5406(b) of Pub. L. 105-33 provided that: "The amendments
    made by this section [amending this section] shall apply with
    respect to service performed after January 1, 1994."

                     EFFECTIVE DATE OF 1996 AMENDMENTS                 
      Amendment by Pub. L. 104-191 applicable to taxable years
    beginning after Dec. 31, 1996, see section 301(j) of Pub. L. 104-
    191, set out as a note under section 62 of this title.
      Section 1203(b) of Pub. L. 104-188 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to
    services performed after December 31, 1994."
      Amendment by section 1421(b)(8)(C) of Pub. L. 104-188 applicable
    to taxable years beginning after Dec. 31, 1996, see section 1421(e)
    of Pub. L. 104-188, set out as a note under section 72 of this
    title.

                     EFFECTIVE DATE OF 1994 AMENDMENTS                 
      Amendment by Pub. L. 103-465 applicable to payments made after
    Dec. 31, 1996, see section 702(d) of Pub. L. 103-465, set out as a
    note under section 3304 of this title.
      Amendment by Pub. L. 103-296 effective with calendar quarter
    following Aug. 15, 1994, see section 320(c) of Pub. L. 103-296, set
    out as a note under section 871 of this title.

                     EFFECTIVE DATE OF 1993 AMENDMENT                 
      Section 507(e) of Pub. L. 103-182, as amended by Pub. L. 105-306,
    Sec. 3, Oct. 28, 1998, 112 Stat. 2926, provided that: "The
    provisions of this section [amending this section, section 3304 of
    this title, and section 503 of Title 42, The Public Health and
    Welfare, and enacting provisions set out below] and the amendments
    made by this section shall take effect on the date of the enactment
    of this Act [Dec. 8, 1993]."

                     EFFECTIVE DATE OF 1992 AMENDMENT                 
      Amendment by section 521(b)(35) of Pub. L. 102-318 applicable to
    distributions after Dec. 31, 1992, see section 521(e) of Pub. L.
    102-318, set out as a note under section 402 of this title.

                     EFFECTIVE DATE OF 1989 AMENDMENT                 
      Amendment by Pub. L. 101-140 effective as if included in section
    1151 of Pub. L. 99-514, see section 203(c) of Pub. L. 101-140, set
    out as a note under section 79 of this title.

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Amendment by section 1011B(a)(22)(C) of Pub. L. 100-647 not
    applicable to any individual who separated from service with the
    employer before Jan. 1, 1989, see section 1011B(a)(22)(F) of Pub.
    L. 100-647, set out as a note under section 3121 of this title.
      Section 1018(u)(50) of Pub. L. 100-647 provided that the
    amendment made by that section is effective Apr. 7, 1986.
      Amendment by sections 1001(d)(2)(C)(iii), (g)(4)(B)(ii), and
    1011B(a)(23)(A) of Pub. L. 100-647 effective, except as otherwise
    provided, as if included in the provision of the Tax Reform Act of
    1986, Pub. L. 99-514, to which such amendment relates, see section
    1019(a) of Pub. L. 100-647, set out as a note under section 1 of
    this title.
      Amendment by section 8016(a)(3)(B) of Pub. L. 100-647 effective
    Nov. 10, 1988, except that any amendment to a provision of a
    particular Public Law which is referred to by its number, or to a
    provision of the Social Security Act [42 U.S.C. 301 et seq.], or to
    this title as added or amended by a provision of a particular
    Public Law which is so referred to, effective as though included or
    reflected in the relevant provisions of that Public Law at the time
    of its enactment, see section 8016(b) of Pub. L. 100-647, set out
    as a note under section 3111 of this title.

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by section 122(e)(3) of Pub. L. 99-514 applicable to
    prizes and awards granted after Dec. 31, 1986, see section 151(c)
    of Pub. L. 99-514, set out as a note under section 1 of this title.
      Amendment by section 1108(g)(8) of Pub. L. 99-514 applicable to
    years beginning after Dec. 31, 1986, see section 1108(h) of Pub. L.
    99-514, set out as a note under section 219 of this title.
      Amendment by section 1151(d)(2)(B) of Pub. L. 99-514 applicable
    to taxable years beginning after Dec. 31, 1983, see section
    1151(k)(5) of Pub. L. 99-514, set out as a note under section 79 of
    this title.
      Amendment by Pub. L. 99-509 effective, except as otherwise
    provided, with respect to payments due with respect to wages paid
    after Dec. 31, 1986, including wages paid after such date by a
    State (or political subdivision thereof) that modified its
    agreement pursuant to section 418(e)(2) of Title 42, The Public
    Health and Welfare, see section 9002(d) of Pub. L. 99-509, set out
    as a note under section 418 of Title 42.
      Amendment by Pub. L. 99-272 applicable to recoveries made on or
    after Apr. 7, 1986, and applicable with respect to overpayments
    made before, on, or after such date, see section 12401(c) of Pub.
    L. 99-272, set out as a note under section 503 of Title 42.

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by section 491(d)(37) of Pub. L. 98-369 applicable to
    obligations issued after Dec. 31, 1983, see section 491(f)(1) of
    Pub. L. 98-369, set out as a note under section 62 of this title.
      Amendment by section 531(d)(3) of Pub. L. 98-369 effective Jan.
    1, 1985, see section 531(h) of Pub. L. 98-369, set out as an
    Effective Date note under section 132 of this title.
      Section 1073(b) of Pub. L. 98-369 provided that:
      "(1) In general. - Except as provided in paragraph (2), the
    amendment made by subsection (a) [amending this section] shall take
    effect on January 1, 1986.
      "(2) Exception for certain states. - In the case of any State the
    legislature of which - 
        "(A) did not meet in a regular session which begins during 1984
      and after the date of the enactment of this Act [July 18, 1984],
      and
        "(B) did not meet in a session which began before the date of
      the enactment of this Act and remained in session for at least 25
      calendar days after such date of enactment,
    the amendment made by subsection (a) shall take effect on January
    1, 1987."
      Section 2661(o)(4) of Pub. L. 98-369 provided that the amendment
    made by that section is effective Jan. 1, 1985.

                     EFFECTIVE DATE OF 1983 AMENDMENTS                 
      Section 201(b) of Pub. L. 98-135 provided that: "The amendments
    made by subsection (a) [amending this section] shall apply to
    remuneration paid after the date of the enactment of this Act [Oct.
    24, 1983]."
      Amendment by section 324(b)(1)-(4)(B) of Pub. L. 98-21 applicable
    to remuneration paid after Dec. 31, 1984, except for certain
    employer contributions made during 1984 under a qualified cash or
    deferred arrangement, and except in the case of an agreement with
    certain nonqualified deferred compensation plans in existence on
    Mar. 24, 1983, see section 324(d) of Pub. L. 98-21 set out as a
    note under section 3121 of this title.
      Amendment by section 327(c)(1)-(3) of Pub. L. 98-21 applicable to
    remuneration paid after Dec. 31, 1984, see section 327(d)(3) of
    Pub. L. 98-21, as amended, set out as a note under section 3121 of
    this title.
      Amendment by section 327(c)(4) of Pub. L. 98-21 applicable to
    remuneration (other than amounts excluded under 26 U.S.C. 119) paid
    after Mar. 4, 1983, and to any such remuneration paid on or before
    such date which the employer treated as wages when paid, see
    section 327(d)(2) of Pub. L. 98-21, as amended, set out as a note
    under section 3121 of this title.
      Amendment by section 328(c) of Pub. L. 98-21 applicable to
    remuneration paid after Dec. 31, 1984, see section 328(d)(2) of
    Pub. L. 98-21, set out as a note under section 3121 of this title.

            EFFECTIVE AND TERMINATION DATES OF 1982 AMENDMENTS        
      Amendment by section 271(a) of Pub. L. 97-248 applicable to
    remuneration paid after Dec. 31, 1982, see section 271(d)(1) of
    Pub. L. 97-248, as amended, set out as a note under section 3301 of
    this title.
      Section 276(a)(2) of Pub. L. 97-248 provided that: "The amendment
    made by paragraph (1) [amending this section] shall apply with
    respect to services performed after the date of the enactment of
    this Act [Sept. 3, 1982]."
      Section 276(b)(3) of Pub. L. 97-248 provided that: "The
    amendments made by this subsection [amending this section] shall
    apply to remuneration paid after December 31, 1982, and before
    January 1, 1984."

                     EFFECTIVE DATE OF 1981 AMENDMENT                 
      Amendment by section 124(e)(2)(A) of Pub. L. 97-34 applicable to
    remuneration paid after Dec. 31, 1981, see section 124(f) of Pub.
    L. 97-34, set out as an Effective Date of 1981 Amendment note under
    section 21 of this title.
      Section 822(b) of Pub. L. 97-34, as amended by Pub. L. 97-362,
    title II, Sec. 203, Oct. 25, 1982, 96 Stat. 1733; Pub. L. 98-369,
    div. A, title X, Sec. 1074, July 18, 1984, 98 Stat. 1053; Pub. L.
    99-272, title XIII, Sec. 13303(c)(1), Apr. 7, 1986, 100 Stat. 327,
    provided that: "The amendments made by subsection (a) [amending
    this section] shall apply to remuneration paid after December 31,
    1980."

                     EFFECTIVE DATE OF 1980 AMENDMENTS                 
      For effective date of amendment by Pub. L. 96-499, see section
    1141(c) of Pub. L. 96-499, set out as a note under section 3121 of
    this title.
      Amendment by Pub. L. 96-222 applicable to payments made on or
    after Jan. 1, 1979, see section 101(b)(1)(E) of Pub. L. 96-222, set
    out as a note under section 3121 of this title.

                     EFFECTIVE DATE OF 1979 AMENDMENT                 
      Section 4(c) of Pub. L. 96-84 provided that: "The amendments made
    by this section [amending this section] shall apply to remuneration
    paid after December 31, 1979, for services performed after such
    date."

                     EFFECTIVE DATE OF 1978 AMENDMENTS                 
      Amendment by Pub. L. 95-600 applicable with respect to taxable
    years beginning after Dec. 31, 1978, see section 164(d) of Pub. L.
    95-600, set out as an Effective Date note under section 127 of this
    title.
      Amendment by Pub. L. 95-472 applicable with respect to taxable
    years beginning after Dec. 31, 1976, see section 3(d) of Pub. L. 95-
    472, set out as a note under section 3121 of this title.

                     EFFECTIVE DATE OF 1977 AMENDMENT                 
      Amendment by Pub. L. 95-216 applicable with respect to wages paid
    after Dec. 31, 1978, see section 314(c) of Pub. L. 95-216, set out
    as a note under section 3121 of this title.

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Section 111(c) of Pub. L. 95-566 provided that: "The amendments
    made by this section [amending this section] shall apply with
    respect to remuneration paid after December 31, 1977, for services
    performed after such date."
      Section 112(b) of Pub. L. 94-566 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply with
    respect to remuneration paid after December 31, 1977, for services
    performed after such date."
      Section 113(b) of Pub. L. 94-566 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply with
    respect to remuneration paid after December 31, 1977, for services
    performed after such date."
      Section 114(c) of Pub. L. 94-566 provided that: "The amendments
    made by this section [amending this section and section 6157 of
    this title] shall apply with respect to remuneration paid after
    December 31, 1977, for services performed after such date."
      Amendment by section 116(b) of Pub. L. 94-566 applicable with
    respect to remuneration paid after Dec. 31 of the year in which the
    Secretary of Labor approves for the first time an unemployment
    compensation law submitted to him by the Virgin Islands for
    approval, for services performed after such Dec. 31, see section
    116(f)(2) of Pub. L. 94-566, set out as a note under section 3304
    of this title.
      Section 211(d)(1) of Pub. L. 94-566 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to
    remuneration paid after December 31, 1977."

                     EFFECTIVE DATE OF 1970 AMENDMENT                 
      Section 101(c)(1) of Pub. L. 91-373 provided that: "The
    amendments made by subsections (a) and (b)(1) [amending this
    section and section 6157 of this title] shall apply with respect to
    calendar years beginning after December 31, 1971."
      Section 102(c) of Pub. L. 91-373 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply with
    respect to remuneration paid after December 31, 1971, for services
    performed after such date."
      Section 103(b) of Pub. L. 91-373 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply with
    respect to remuneration paid after December 31, 1971, for services
    performed after such date."
      Section 105(c) of Pub. L. 91-373 provided that: "The amendments
    made by this section [amending this section] shall apply with
    respect to service performed after December 31, 1971."
      Section 106(b) of Pub. L. 91-373 provided that: "Subsection (a)
    [amending this section] shall apply with respect to remuneration
    paid after December 31, 1969."
      Section 302 of Pub. L. 91-373 provided that the amendment made by
    that section is effective with respect to remuneration paid after
    Dec. 31, 1971.

                     EFFECTIVE DATE OF 1969 AMENDMENT                 
      Amendment by Pub. L. 91-53 applicable with respect to calendar
    years beginning after Dec. 31, 1969, see section 4(a) of Pub. L. 91-
    53, set out as an Effective Date note under section 6157 of this
    title.

                     EFFECTIVE DATE OF 1968 AMENDMENT                 
      Amendment by Pub. L. 90-248 applicable with respect to
    remuneration paid after Jan. 2, 1968, see section 504(d) of Pub. L.
    90-248, set out as a note under section 3121 of this title.

                     EFFECTIVE DATE OF 1964 AMENDMENT                 
      Amendment by Pub. L. 88-650 applicable with respect to
    remuneration paid on or after first day of first calendar month
    which begins more than ten days after Oct. 13, 1964, see section
    4(d) of Pub. L. 88-650, set out as a note under section 3121 of
    this title.

                     EFFECTIVE DATE OF 1962 AMENDMENT                 
      Amendment by Pub. L. 87-792 applicable to taxable years beginning
    after Dec. 31, 1962, see section 8 of Pub. L. 87-792, set out as a
    note under section 22 of this title.

                     EFFECTIVE DATE OF 1961 AMENDMENT                 
      Amendment by Pub. L. 87-256 applicable with respect to service
    performed after Dec. 31, 1961, see section 110(h)(3) of Pub. L. 87-
    256, set out as a note under section 3121 of this title.

                     EFFECTIVE DATE OF 1960 AMENDMENTS                 
      Amendment by sections 531(c) and 532 to 534 of Pub. L. 86-778
    applicable with respect to remuneration paid after 1961 for
    services performed after 1961, see section 535 of Pub. L. 86-778,
    set out as a note under section 3305 of this title.
      Section 543(a) of Pub. L. 86-778 provided that the amendment made
    by that section is effective with respect to remuneration paid
    after Dec. 31, 1960, for services performed after such date.
      Amendment by Pub. L. 86-624 effective on Aug. 21, 1959, see
    section 18(k) of Pub. L. 86-624, set out as a note under section
    3121 of this title.

                     EFFECTIVE DATE OF 1959 AMENDMENT                 
      Amendment by Pub. L. 86-70 effective Jan. 3, 1959, see section
    22(i) of Pub. L. 86-70, set out as a note under section 3121 of
    this title.

                     EFFECTIVE DATE OF 1954 AMENDMENT                 
      Section 1 of act Sept. 1, 1954, provided that the amendment made
    by that section is effective with respect to services performed
    after Dec. 31, 1955.
      Section 4(c) of act Sept. 1, 1954, provided that the amendment
    made by that section is effective with respect to services
    performed after Dec. 31, 1954.

        NO INFERENCE TO BE DRAWN FROM AMENDMENT BY PUB. L. 108-121    
      No inference to be drawn from amendment to subsec. (b)(13) of
    this section by section 106 of Pub. L. 108-121 with respect to tax
    treatment of any amounts under program described in section
    134(b)(4) of this title for any taxable year beginning before Jan.
    1, 2003, see section 106(d) of Pub. L. 108-121, set out as a note
    under section 134 of this title.

                          REPORTING REQUIREMENTS                      
      Section 507(c), (d) of Pub. L. 103-182 provided that:
      "(c) State Reports. - Any State operating a self-employment
    program authorized by the Secretary of Labor under this section
    [amending this section, section 3304 of this title, and section 503
    of Title 42, The Public Health and Welfare, and enacting provisions
    set out above] shall report annually to the Secretary on the number
    of individuals who participate in the self-employment assistance
    program, the number of individuals who are able to develop and
    sustain businesses, the operating costs of the program, compliance
    with program requirements, and any other relevant aspects of
    program operations requested by the Secretary.
      "(d) Report to Congress. - Not later than 4 years after the date
    of the enactment of this Act [Dec. 8, 1993], the Secretary of Labor
    shall submit a report to the Congress with respect to the operation
    of the program authorized under this section. Such report shall be
    based on the reports received from the States pursuant to
    subsection (c) and include such other information as the Secretary
    of Labor determines is appropriate."

      EXCLUSION FROM WAGES AND COMPENSATION OF REFUNDS REQUIRED FROM
      EMPLOYERS TO COMPENSATE FOR DUPLICATION OF MEDICARE BENEFITS BY
                HEALTH CARE BENEFITS PROVIDED BY EMPLOYERS
      For purposes of this chapter, the term "wages" shall not include
    the amount of any refund required under section 421 of Pub. L. 100-
    360, 42 U.S.C. 1395b note, see section 10202 of Pub. L. 101-239,
    set out as a note under section 1395b of Title 42, The Public
    Health and Welfare.

    NONENFORCEMENT OF AMENDMENT MADE BY SECTION 1151 OF PUB. L. 99-514
                           FOR FISCAL YEAR 1990
      No monies appropriated by Pub. L. 101-136 to be used to implement
    or enforce section 1151 of Pub. L. 99-514 or the amendments made by
    such section, see section 528 of Pub. L. 101-136, set out as a note
    under section 89 of this title.

            PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1998        
      For provisions directing that if any amendments made by subtitle
    D [Secs. 1401-1465] of title I of Pub. L. 104-188 require an
    amendment to any plan or annuity contract, such amendment shall not
    be required to be made before the first day of the first plan year
    beginning on or after Jan. 1, 1998, see section 1465 of Pub. L. 104-
    188, set out as a note under section 401 of this title.

            PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1994        
      For provisions directing that if any amendments made by subtitle
    B [Secs. 521-523] of title V of Pub. L. 102-318 require an
    amendment to any plan, such plan amendment shall not be required to
    be made before the first plan year beginning on or after Jan. 1,
    1994, see section 523 of Pub. L. 102-318, set out as a note under
    section 401 of this title.

            PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989        
      For provisions directing that if any amendments made by subtitle
    A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
    title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
    amendment to any plan, such plan amendment shall not be required to
    be made before the first plan year beginning on or after Jan. 1,
    1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
    note under section 401 of this title.

    APPLICABILITY OF UNEMPLOYMENT COMPENSATION TAX TO CERTAIN SERVICES
              PERFORMED FOR CERTAIN INDIAN TRIBAL GOVERNMENTS
      Section 1705 of Pub. L. 99-514 provided that:
      "(a) In General. - For purposes of the Federal Unemployment Tax
    Act [26 U.S.C. 3301 et seq.], service performed in the employ of a
    qualified Indian tribal government shall not be treated as
    employment (within the meaning of section 3306 of such Act) if it
    is service - 
        "(1) which is performed - 
          "(A) before, on, or after the date of the enactment of this
        Act [Oct. 22, 1986], but before January 1, 1988, and
          "(B) during a period in which the Indian tribal government is
        not covered by a State unemployment compensation program, and
        "(2) with respect to which the tax imposed under the Federal
      Unemployment Tax Act has not been paid.
      "(b) Definition. - For purposes of this section, the term
    'qualified Indian tribal government' means an Indian tribal
    government the service for which is not covered by a State
    unemployment compensation program on June 11, 1986."

       REMUNERATION PAID AFTER SEPT. 30, 1985, TO FULL-TIME STUDENTS
                         EMPLOYED BY SUMMER CAMPS
      Section 13303(b) of Pub. L. 99-272 provided that:
    "Notwithstanding paragraph (3) of section 276(b) of the Tax Equity
    and Fiscal Responsibility Act of 1982 [see Effective Date of 1982
    Amendments note above], the amendments made by paragraphs (1) and
    (2) of such section 276(b) [amending this section] shall also apply
    to remuneration paid after September 19, 1985."

      ADMINISTRATION OF PROVISIONS COVERING PAYMENTS TO EMPLOYEES ON
                ACCOUNT OF SICKNESS OR ACCIDENT DISABILITY
      Section 324(b)(4)(C) of Pub. L. 98-21 provided that: "Rules
    similar to the rules of subsections (d) and (e) of section 3 of the
    Act entitled 'An Act to amend the Omnibus Reconciliation Act of
    1981 to restore minimum benefits under the Social Security Act'
    (Public Law 97-123), approved December 29, 1981 [set out as notes
    under section 3121 of this title], shall apply in the
    administration of section 3306(b)(2)(A) of such Code (as amended by
    subparagraph (A))."

     APPLICABILITY TO FEDERAL LAND BANKS, FEDERAL INTERMEDIATE CREDIT
                     BANKS, AND BANKS FOR COOPERATIVES
      Applicability of subsec. (c)(6) of this section to Federal land
    banks, Federal intermediate credit banks, and banks for
    cooperatives, see section 531(g) of Pub. L. 86-778, set out as a
    note under section 3305 of this title.

-FOOTNOTE-               

    (!1) So in original. The semicolon probably should be a comma.

               

    (!2) So in original. The comma probably should be a semicolon.

    (!3) So in original. Probably should not be capitalized.

               

    (!4) So in original. The comma probably should be a semicolon.

    (!5) So in original. Two pars. (5) have been enacted.


-End-



-CITE-
    26 USC Sec. 3307                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle C - Employment Taxes
    CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT

-HEAD-
    Sec. 3307. Deductions as constructive payments

-STATUTE-
      Whenever under this chapter or any act of Congress, or under the
    law of any State, an employer is required or permitted to deduct
    any amount from the remuneration of an employee and to pay the
    amount deducted to the United States, a State, or any political
    subdivision thereof, then for purposes of this chapter the amount
    so deducted shall be considered to have been paid to the employee
    at the time of such deduction.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 454.)

-End-



-CITE-
    26 USC Sec. 3308                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle C - Employment Taxes
    CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT

-HEAD-
    Sec. 3308. Instrumentalities of the United States

-STATUTE-
      Notwithstanding any other provision of law (whether enacted
    before or after the enactment of this section) which grants to any
    instrumentality of the United States an exemption from taxation,
    such instrumentality shall not be exempt from the tax imposed by
    section 3301 unless such other provision of law grants a specific
    exemption, by reference to section 3301 (or the corresponding
    section of prior law), from the tax imposed by such section.

-SOURCE-
    (Added Pub. L. 86-778, title V, Sec. 531(d)(1), Sept. 13, 1960, 74
    Stat. 983.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      Enacted before or after the enactment of this section, referred
    to in text, means enacted before or after Sept. 13, 1960, the date
    of approval of Pub. L. 86-778.


-MISC1-
                             PRIOR PROVISIONS                         
      A prior section 3309 was renumbered section 3311 of this title.

                              EFFECTIVE DATE                          
      Section applicable with respect to remuneration paid after 1961
    for services performed after 1961, see section 535 of Pub. L. 86-
    778, set out as an Effective Date of 1960 Amendment note under
    section 3305 of this title.

     APPLICABILITY TO FEDERAL LAND BANKS, FEDERAL INTERMEDIATE CREDIT
                     BANKS, AND BANKS FOR COOPERATIVES
      Applicability of this section to Federal land banks, Federal
    intermediate credit banks, and banks for cooperatives, see section
    531(g) of Pub. L. 86-778, set out as a note under section 3305 of
    this title.

-End-



-CITE-
    26 USC Sec. 3309                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle C - Employment Taxes
    CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT

-HEAD-
    Sec. 3309. State law coverage of services performed for nonprofit
      organizations or governmental entities

-STATUTE-
    (a) State law requirements
      For purposes of section 3304(a)(6) - 
        (1) except as otherwise provided in subsections (b) and (c),
      the services to which this paragraph applies are - 
          (A) service excluded from the term "employment" solely by
        reason of paragraph (8) of section 3306(c), and
          (B) service excluded from the term "employment" solely by
        reason of paragraph (7) of section 3306(c); and

        (2) the State law shall provide that a governmental entity,
      including an Indian tribe, or any other organization (or group of
      governmental entities or other organizations) which, but for the
      requirements of this paragraph, would be liable for contributions
      with respect to service to which paragraph (1) applies may elect,
      for such minimum period and at such time as may be provided by
      State law, to pay (in lieu of such contributions) into the State
      unemployment fund amounts equal to the amounts of compensation
      attributable under the State law to such service. The State law
      may provide safeguards to ensure that governmental entities or
      other organizations so electing will make the payments required
      under such elections.
    (b) Section not to apply to certain service
      This section shall not apply to service performed - 
        (1) in the employ of (A) a church or convention or association
      of churches, (B) an organization which is operated primarily for
      religious purposes and which is operated, supervised, controlled,
      or principally supported by a church or convention or association
      of churches, or (C) an elementary or secondary school which is
      operated primarily for religious purposes, which is described in
      section 501(c)(3), and which is exempt from tax under section
      501(a);
        (2) by a duly ordained, commissioned, or licensed minister of a
      church in the exercise of his ministry or by a member of a
      religious order in the exercise of duties required by such order;
        (3) in the employ of a governmental entity referred to in
      paragraph (7) of section 3306(c), if such service is performed by
      an individual in the exercise of his duties - 
          (A) as an elected official;
          (B) as a member of a legislative body, or a member of the
        judiciary, of a State or political subdivision thereof, or of
        an Indian tribe;
          (C) as a member of the State National Guard or Air National
        Guard;
          (D) as an employee serving on a temporary basis in case of
        fire, storm, snow, earthquake, flood, or similar emergency;
          (E) in a position which, under or pursuant to the State or
        tribal law, is designated as (i) a major nontenured
        policymaking or advisory position, or (ii) a policymaking or
        advisory position the performance of the duties of which
        ordinarily does not require more than 8 hours per week; or
          (F) as an election official or election worker if the amount
        of remuneration received by the individual during the calendar
        year for services as an election official or election worker is
        less than $1,000;

        (4) in a facility conducted for the purpose of carrying out a
      program of - 
          (A) rehabilitation for individuals whose earning capacity is
        impaired by age or physical or mental deficiency or injury, or
          (B) providing remunerative work for individuals who because
        of their impaired physical or mental capacity cannot be readily
        absorbed in the competitive labor market,

      by an individual receiving such rehabilitation or remunerative
      work;
        (5) as part of an unemployment work-relief or work-training
      program assisted or financed in whole or in part by any Federal
      agency or an agency of a State or political subdivision thereof
      or of an Indian tribe, by an individual receiving such work
      relief or work training; and
        (6) by an inmate of a custodial or penal institution.
    (c) Nonprofit organizations must employ 4 or more
      This section shall not apply to service performed during any
    calendar year in the employ of any organization unless on each of
    some 20 days during such calendar year or the preceding calendar
    year, each day being in a different calendar week, the total number
    of individuals who were employed by such organization in employment
    (determined without regard to section 3306(c)(8) and by excluding
    service to which this section does not apply by reason of
    subsection (b)) for some portion of the day (whether or not at the
    same moment of time) was 4 or more.
    (d) Election by Indian tribe
      The State law shall provide that an Indian tribe may make
    contributions for employment as if the employment is within the
    meaning of section 3306 or make payments in lieu of contributions
    under this section, and shall provide that an Indian tribe may make
    separate elections for itself and each subdivision, subsidiary, or
    business enterprise wholly owned by such Indian tribe. State law
    may require a tribe to post a payment bond or take other reasonable
    measures to assure the making of payments in lieu of contributions
    under this section. Notwithstanding the requirements of section
    3306(a)(6), if, within 90 days of having received a notice of
    delinquency, a tribe fails to make contributions, payments in lieu
    of contributions, or payment of penalties or interest (at amounts
    or rates comparable to those applied to all other employers covered
    under the State law) assessed with respect to such failure, or if
    the tribe fails to post a required payment bond, then service for
    the tribe shall not be excepted from employment under section
    3306(c)(7) until any such failure is corrected. This subsection
    shall apply to an Indian tribe within the meaning of section 4(e)
    of the Indian Self-Determination and Education Assistance Act (25
    U.S.C. 450b(e)).

-SOURCE-
    (Added Pub. L. 91-373, title I, Sec. 104(b)(1), Aug. 10, 1970, 84
    Stat. 697; amended Pub. L. 94-566, title I, Sec. 115(a), (b),
    (c)(2), (3), title V, Sec. 506(a), Oct. 20, 1976, 90 Stat. 2670,
    2671, 2687; Pub. L. 95-19, title III, Sec. 302(b), Apr. 12, 1977,
    91 Stat. 44; Pub. L. 105-33, title V, Secs. 5405(a), 5407(a), Aug.
    5, 1997, 111 Stat. 604, 605; Pub. L. 106-554, Sec. 1(a)(7) [title
    I, Sec. 166(b), (c)], Dec. 21, 2000, 114 Stat. 2763, 2763A-627.)


-MISC1-
                             PRIOR PROVISIONS                         
      A prior section 3309 was renumbered section 3311 of this title.

                                AMENDMENTS                            
      2000 - Subsec. (a)(2). Pub. L. 106-554, Sec. 1(a)(7) [title I,
    Sec. 166(b)(1)], inserted ", including an Indian tribe," after "the
    State law shall provide that a governmental entity".
      Subsec. (b)(3)(B). Pub. L. 106-554, Sec. 1(a)(7) [title I, Sec.
    166(b)(2)], inserted ", or of an Indian tribe" before semicolon at
    end.
      Subsec. (b)(3)(E). Pub. L. 106-554, Sec. 1(a)(7) [title I, Sec.
    166(b)(3)], inserted "or tribal" after "the State".
      Subsec. (b)(5). Pub. L. 106-554, Sec. 1(a)(7) [title I, Sec.
    166(b)(4)], inserted "or of an Indian tribe" after "an agency of a
    State or political subdivision thereof".
      Subsec. (d). Pub. L. 106-554, Sec. 1(a)(7) [title I, Sec.
    166(c)], added subsec. (d).
      1997 - Subsec. (b)(1)(C). Pub. L. 105-33, Sec. 5407(a), added
    subpar. (C).
      Subsec. (b)(3)(F). Pub. L. 105-33, Sec. 5405(a), added subpar.
    (F).
      1977 - Subsec. (a)(2). Pub. L. 95-19 substituted "(or group of
    governmental entities or other organizations)" for "(or group of
    organizations)".
      1976 - Pub. L. 94-566, Sec. 115(c)(3), substituted "services
    performed for nonprofit organizations or governmental entities" for
    "certain services performed for nonprofit organizations and for
    State hospitals and institutions of higher education" in section
    catchline.
      Subsec. (a)(1)(B). Pub. L. 94-566, Sec. 115(a), struck out
    "performed in the employ of the State, or any instrumentality of
    the State or of the State and one or more other States, for a
    hospital or institution of higher education located in the State,
    if such service is" after "service".
      Subsec. (a)(2). Pub. L. 94-566, Sec. 506(a), substituted "a
    governmental entity or any other organization" for "an
    organization", "paragraph (1)" for "paragraph (1)(A)", and "that
    governmental entities or other organizations" for "that
    organizations".
      Subsec. (b)(3). Pub. L. 94-566, Sec. 115(b)(1), substituted
    reference to services performed in the employ of a governmental
    entity referred to in paragraph (7) of section 3306(c), if such
    services are performed by an individual in the exercise of his
    duties as an elected official, as a member of a legislative body,
    or a member of the judiciary, of a State or political subdivision
    thereof, as a member of the State National Guard or Air National
    Guard, as an employee serving on a temporary basis in case of fire,
    storm, snow, earthquake, flood, or similar emergency, or in a
    position which, under or pursuant to the State law, is designated
    as a major nontenured policymaker or advisory position or a
    policymaking or advisory position the performance of the duties of
    which ordinarily does not require more than 8 hours per week, for
    reference to services performed in the employ of a school which is
    not an institution of higher education.
      Subsec. (b)(6). Pub. L. 94-566, Sec. 115(b)(2), substituted "by
    an inmate of a custodial or penal institution" for "for a hospital
    in a State prison or other State correctional institution by an
    inmate of the prison or correctional institution".
      Subsec. (d). Pub. L. 94-566, Sec. 115(c)(2), struck out subsec.
    (d) which defined "institution of higher education". See section
    3304(f) of this title.

                     EFFECTIVE DATE OF 2000 AMENDMENT                 
      Amendment by Pub. L. 106-554 applicable to service performed on
    or after Dec. 21, 2000, with transition rule for service performed
    in the employ of an Indian tribe, see section 166(e) of Pub. L. 106-
    554, set out as a note under section 3306 of this title.

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Section 5405(b) of Pub. L. 105-33 provided that: "The amendments
    made by this section [amending this section] shall apply with
    respect to service performed after the date of the enactment of
    this Act [Aug. 5, 1997]."
      Section 5407(b) of Pub. L. 105-33 provided that: "The amendments
    made by this section [amending this section] shall apply with
    respect to service performed after the date of the enactment of
    this Act [Aug. 5, 1997]."

                     EFFECTIVE DATE OF 1977 AMENDMENT                 
      Section 302(d)(2) of Pub. L. 95-19 provided that: "The amendment
    made by subsection (b) [amending this section] shall take effect as
    if included in the amendments made by section 506 of the
    Unemployment Compensation Amendments of 1976 [which amended this
    section in 1976, see Effective Date of 1976 Amendment note below]."

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      For effective date of amendment by section 115(a), (b), (c)(2),
    (3) of Pub. L. 94-566, see section 115(d) of Pub. L. 94-566, set
    out as a note under section 3304 of this title.
      For effective date of amendment by section 506(a) of Pub. L. 94-
    566, see section 506(c) of Pub. L. 94-566, set out as a note under
    section 3304 of this title.

                              EFFECTIVE DATE                          
      Section applicable with respect to certifications of State laws
    for 1972 and subsequent years, but only with respect to service
    performed after Dec. 31, 1971, see section 104(d)(1) of Pub. L. 91-
    373, set out as a note under section 3304 of this title.

-End-



-CITE-
    26 USC Sec. 3310                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle C - Employment Taxes
    CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT

-HEAD-
    Sec. 3310. Judicial review

-STATUTE-
    (a) In general
      Whenever under section 3303(b) or section 3304(c) the Secretary
    of Labor makes a finding pursuant to which he is required to
    withhold a certification with respect to a State under such
    section, such State may, within 60 days after the Governor of the
    State has been notified of such action, file with the United States
    court of appeals for the circuit in which such State is located or
    with the United States Court of Appeals for the District of
    Columbia, a petition for review of such action. A copy of the
    petition shall be forthwith transmitted by the clerk of the court
    to the Secretary of Labor. The Secretary of Labor thereupon shall
    file in the court the record of the proceedings on which he based
    his action as provided in section 2112 of title 28 of the United
    States Code.
    (b) Findings of fact
      The findings of fact by the Secretary of Labor, if supported by
    substantial evidence, shall be conclusive; but the court, for good
    cause shown, may remand the case to the Secretary of Labor to take
    further evidence, and the Secretary of Labor may thereupon make new
    or modified findings of fact and may modify his previous action,
    and shall certify to the court the record of the further
    proceedings. Such new or modified findings of fact shall likewise
    be conclusive if supported by substantial evidence.
    (c) Jurisdiction of court; review
      The court shall have jurisdiction to affirm the action of the
    Secretary of Labor or to set it aside, in whole or in part. The
    judgment of the court shall be subject to review by the Supreme
    Court of the United States upon certiorari or certification as
    provided in section 1254 of title 28 of the United States Code.
    (d) Stay of Secretary of Labor's action
      (1) The Secretary of Labor shall not withhold any certification
    under section 3303(b) or section 3304(c) until the expiration of 60
    days after the Governor of the State has been notified of the
    action referred to in subsection (a) or until the State has filed a
    petition for review of such action, whichever is earlier.
      (2) The commencement of judicial proceedings under this section
    shall stay the Secretary of Labor's action for a period of 30 days,
    and the court may thereafter grant interim relief if warranted,
    including a further stay of the Secretary of Labor's action and
    including such other relief as may be necessary to preserve status
    or rights.

-SOURCE-
    (Added Pub. L. 91-373, title I, Sec. 131(b)(1), Aug. 10, 1970, 84
    Stat. 703; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(F),
    (H), Oct. 4, 1976, 90 Stat. 1835; Pub. L. 98-620, title IV, Sec.
    402(28)(A), Nov. 8, 1984, 98 Stat. 3359.)


-MISC1-
                                AMENDMENTS                            
      1984 - Subsec. (e). Pub. L. 98-620 struck out subsec. (e) which
    had provided that any judicial proceedings under this section were
    entitled to, and upon request of the Secretary of Labor or of the
    State would receive, a preference and would be heard and determined
    as expeditiously as possible.
      1976 - Subsec. (d)(2). Pub. L. 94-455, Sec. 1906(b)(13)(F),
    substituted "the Secretary of Labor's action" for "the Secretary's
    action" in two places.
      Subsec. (e). Pub. L. 94-455, Sec. 1906(b)(13)(H), substituted "of
    the Secretary of Labor" for "of the Secretary".

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-620 not applicable to cases pending on
    Nov. 8, 1984, see section 403 of Pub. L. 98-620, set out as an
    Effective Date note under section 1657 of Title 28, Judiciary and
    Judicial Procedure.

-End-



-CITE-
    26 USC Sec. 3311                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle C - Employment Taxes
    CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT

-HEAD-
    Sec. 3311. Short title

-STATUTE-
      This chapter may be cited as the "Federal Unemployment Tax Act."

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 454, Sec. 3308; renumbered Sec.
    3309, Pub. L. 86-778, title V, Sec. 531(d)(1), Sept. 13, 1960, 74
    Stat. 983; renumbered Sec. 3311, Pub. L. 91-373, title I, Sec.
    104(b)(1), Aug. 10, 1970, 84 Stat. 697.)


-MISC1-
                       SHORT TITLE OF 1976 AMENDMENT                   
      Pub. L. 94-566, Sec. 1, Oct. 20, 1976, 90 Stat. 2667, provided
    that: "This Act [enacting section 603a of Title 42, The Public
    Health and Welfare, amending section 3304 of this title and
    provisions set out as notes under sections 3301, 3303, 3304, 3306,
    3309, and 6157 of this title, sections 8501, 8503, 8504, 8505,
    8506, 8521, and 8522 of Title 5, Government Organization and
    Employees, sections 49b and 49d of Title 29, Labor, and sections
    607, 1101, 1105, 1301, 1321, 1382, 1382a, 1382d, and 1382e of Title
    42, and enacting provisions set out as notes under sections 3301,
    3303, 3304, and 3306 of this title, sections 8501 and 8506 of Title
    5, and sections 607, 1101, 1321, 1382, 1382d, 1382e, and 1396a of
    Title 42] may be cited as the 'Unemployment Compensation Amendments
    of 1976'."

                       SHORT TITLE OF 1975 AMENDMENT                   
      Pub. L. 94-45, Sec. 1, June 30, 1975, 89 Stat. 236, provided
    that: "This Act [amending sections 44 and 3302 of this title and
    amending provisions set out as notes under sections 44 and 3304 of
    this title and enacting provisions set out as notes under sections
    3302 and 3304 of this title] may be cited as the 'Emergency
    Compensation and Special Unemployment Assistance Extension Act of
    1975'."

                       SHORT TITLE OF 1970 AMENDMENT                   
      Section 1 of Pub. L. 91-373 provided: "That this Act [enacting
    sections 3309 and 3310 of this title and sections 504, 1106, 1107,
    and 1108 of Title 42, The Public Health and Welfare, repealing
    section 8524 of Title 5, Government Organization and Employees, and
    amending sections 1563, 3301 to 3306, and 6157 of this title,
    sections 77c and 78c of Title 15, Commerce and Trade, and sections
    1101, 1102, 1103, 1105, and 1323 of Title 42, and enacting
    provisions set out as notes under sections 3301 to 3304, 3306, and
    6157 of this title, section 77c of Title 15, and section 1101 of
    Title 42] may be cited as the 'Employment Security Amendments of
    1970'."

-End-