A bill to amend the Supplemental Appropriations Act, 2008 to provide for the temporary availability of certain additional emergency unemployment compensation, and for other purposes.

Summary: Unemployment Compensation Extension Act of 2009 - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Requires a further additional Tier-3 period for deposits to an individual's EUCA, using the current formula, if, at the time the amount added to such individual's account under the Act is exhausted or at any time thereafter, the individual's state is in an extended benefit period.

Prescribes a formula for determining if a state is in an extended benefit period.

Allows the Tier-3 period augmentation to be applied to the individual's EUCA only once.

Authorizes a state to pay extended compensation to an otherwise eligible individual before any further additional emergency unemployment compensation (EUC), if such individual claimed extended compensation for at least one week of unemployment after the exhaustion of additional EUC.

Amends the Internal Revenue Code to extend from 2009 through 2010 the 6.2% surtax on employers under the Federal Unemployment Tax Act (FUTA). Delays the scheduled 2010 reduction in the surtax to 6% until 2011.

Amends title IV part D (Child Support and Establishment of Paternity) of the Social Security Act to require an employer to report to the state Directory of New Hires, in addition to other information, the date services for remuneration were first performed by a newly hired employee.

Qualifies the requirement that an employer file new hire reports on a W-4 or equivalent form by adding the phrase "to the extent practicable."

Amends the Internal Revenue Code to revise conditions for state collection of unemployment compensation debts resulting from fraud. Repeals the limitation to residents of the state seeking such an offset of the requirement that the Secretary of the Treasury reduce an individual's overpayment of federal income tax to offset any covered unemployment compensation debt the individual owes such state. (Literally, repeals the requirement that the address shown on the federal tax return for the taxable year of the overpayment be an address within the state seeking the offset.) Permits the Secretary to make such an offset regardless of whether the person resides in the state seeking it.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Unemployment Compensation Extension 
Act of 2009''.

SEC. 2. ADDITIONAL EMERGENCY UNEMPLOYMENT COMPENSATION.

    (a) In General.--Section 4002 of the Supplemental Appropriations 
Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is amended by 
adding at the end the following:
    ``(d) Further Additional Emergency Unemployment Compensation.--
            ``(1) In general.--If, at the time that the amount added to 
        an individual's account under subsection (c)(1) (hereinafter 
        `additional emergency unemployment compensation') is exhausted 
        or at any time thereafter, such individual's State is in an 
        extended benefit period (as determined under paragraph (2)), 
        such account shall be further augmented by an amount 
        (hereinafter `further additional emergency unemployment 
        compensation') 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 the State law; or
                    ``(B) 13 times the individual's average weekly 
                benefit amount (as determined under subsection (b)(2)) 
                for the benefit year.
            ``(2) Extended benefit period.--For purposes of paragraph 
        (1), a State shall be considered to be in an extended benefit 
        period, as of any given time, if such a period would then be in 
        effect for such State under the Federal-State Extended 
        Unemployment Compensation Act of 1970 if--
                    ``(A) section 203(d) of such Act--
                            ``(i) were applied by substituting `6' for 
                        `5' each place it appears; and
                            ``(ii) did not include the requirement 
                        under paragraph (1)(A) thereof; or
                    ``(B) section 203(f) of such Act were applied to 
                such State--
                            ``(i) regardless of whether or not the 
                        State had by law provided for its application;
                            ``(ii) by substituting `8.5' for `6.5' in 
                        paragraph (1)(A)(i) thereof; and
                            ``(iii) as if it did not include the 
                        requirement under paragraph (1)(A)(ii) thereof.
            ``(3) Coordination rule.--Notwithstanding an election under 
        section 4001(e) by a State to provide for the payment of 
        emergency unemployment compensation prior to extended 
        compensation, such State may pay extended compensation to an 
        otherwise eligible individual prior to any further additional 
        emergency unemployment compensation, if such individual claimed 
        extended compensation for at least 1 week of unemployment after 
        the exhaustion of additional emergency unemployment 
        compensation.
            ``(4) Limitation.--The account of an individual may be 
        augmented not more than once under this subsection.''.
    (b) Conforming Amendment to Non-Augmentation Rule.--Section 
4007(b)(2) of the Supplemental Appropriations Act, 2008 (Public Law 
110-252; 26 U.S.C. 3304 note) is amended--
            (1) by striking ``then section 4002(c)'' and inserting 
        ``then subsections (c) and (d) of section 4002''; and
            (2) by striking ``paragraph (2) of such section)'' and 
        inserting ``paragraph (2) of such subsection (c) or (d) (as the 
        case may be))''.
    (c) Transfer of Funds.--Section 4004(e)(1) of the Supplemental 
Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is 
amended by striking ``Act;'' and inserting ``Act and the Unemployment 
Compensation Extension Act of 2009;''.
    (d) Effective Date.--The amendments made by this section shall 
apply as if included in the enactment of the Supplemental 
Appropriations Act, 2008, except that no amount shall be payable by 
virtue of such amendments with respect to any week of unemployment 
commencing before the date of the enactment of this Act.

SEC. 3. 0.2 PERCENT FUTA SURTAX.

    (a) In General.--Section 3301 of the Internal Revenue Code of 1986 
(relating to rate of tax) is amended--
            (1) by striking ``through 2009'' in paragraph (1) and 
        inserting ``through 2010'', and
            (2) by striking ``calendar year 2010'' in paragraph (2) and 
        inserting ``calendar year 2011''.
    (b) Effective Date.--The amendments made by this section shall 
apply to wages paid after December 31, 2009.

SEC. 4. REPORTING OF FIRST DAY OF EARNINGS TO DIRECTORY OF NEW HIRES.

    (a) In General.--Section 453A(b)(1)(A) of the Social Security Act 
(42 U.S.C. 653a(b)(1)(A)) is amended by inserting ``the date services 
for remuneration were first performed by the employee,'' after ``of the 
employee,''.
    (b) Reporting Format and Method.--Section 453A(c) of the Social 
Security Act (42 U.S.C. 653a(c)) is amended by inserting ``, to the 
extent practicable,'' after ``Each report required by subsection (b) 
shall''.
    (c) Effective Date.--
            (1) In general.--Subject to paragraph (2), the amendments 
        made by this section shall take effect six months after the 
        date of enactment of this Act.
            (2) Compliance transition period.--If the Secretary of 
        Health and Human Services determines that State legislation 
        (other than legislation appropriating funds) is required in 
        order for a State plan under part D of title IV of the Social 
        Security Act to meet the additional requirements imposed by the 
        amendment made by subsection (a), the plan shall not be 
        regarded as failing to meet such requirements before the first 
        day of the second calendar quarter beginning after the close of 
        the first regular session of the State legislature that begins 
        after the effective date of such amendment. If the State has a 
        2-year legislative session, each year of the session is deemed 
        to be a separate regular session of the State legislature.

SEC. 5. COLLECTION IN ALL STATES OF UNEMPLOYMENT COMPENSATION DUE TO 
              FRAUD.

    (a) In General.--Subsection (f) of section 6402 of the Internal 
Revenue Code of 1986 is amended by striking paragraph (3) and 
redesignating paragraphs (4) through (8) as paragraphs (3) through (7), 
respectively.
    (b) Effective Date.--The amendment made by this section shall apply 
to refunds payable on or after the date of the enactment of this Act.