To provide for the further temporary extension of the emergency unemployment compensation program, and for other purposes.

Summary: Emergency Unemployment Compensation Expansion Act - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Extends the final date for entering a federal-state agreement under the Emergency Unemployment Compensation (EUC) program through January 3, 2012. Postpones the termination of the program until June 9, 2012.

Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until January 4, 2012, requirements that federal payments to states cover 100% of EUC.

Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and June 10, 2012, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.)

 Amends the Federal-State Extended Unemployment Compensation Act of 1970 to authorize a state by law to apply certain requirements of the Act, with specified substitutions, for determining an extended unemployment compensation period. Requires the state's "on" and "off" indicators to be based on its rate of insured unemployment and rate of total unemployment for the period between enactment of this Act (or, if later, the date established pursuant to state law), and ending on or before December 31, 2011.

Revises the formula for making Tier-1 credits in an applicant's emergency unemployment compensation account (EUCA) for a benefit year. Increases the figures in the formula (the lesser of which shall be the amount credited): (1) from 80% to 131% of the total amount of regular compensation (including dependents' allowances) payable to the individual during the benefit year; and (2) from 20 to 34 times the individual's average weekly benefit amount for the benefit year.

Authorizes a state to elect to pay Tier-2 EUC before payment of an increased Tier-1 EUC until the state determines that such increased Tier-1 EUC may be paid without undue delay.

Amends the Claims Resolution Act of 2010 to make a technical correction regarding the limitation on distributions relating to repeal of a continued dumping and subsidy offset. Requires that no payments be distributed under certain provisions of the Tariff Act of 1930 with respect to entries of any goods that are: (1) unliquidated; (2) not in litigation; and (currently, or) (3) under an order of liquidation from the Department of Commerce.

Amends the Railroad Unemployment Insurance Act to extend through December 31, 2011, the temporary increase in extended unemployment benefits for employees with 10 or more years of service and for those with less than 10.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Emergency Unemployment Compensation 
Expansion Act''.

SEC. 2. TEMPORARY EXTENSION OF UNEMPLOYMENT INSURANCE PROVISIONS.

    (a) In General.--(1) Section 4007 of the Supplemental 
Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is 
amended--
            (A) by striking ``November 30, 2010'' each place it appears 
        and inserting ``January 3, 2012'';
            (B) in the heading for subsection (b)(2), by striking 
        ``november 30, 2010'' and inserting ``january 3, 2012''; and
            (C) in subsection (b)(3), by striking ``April 30, 2011'' 
        and inserting ``June 9, 2012''.
    (2) Section 2005 of the Assistance for Unemployed Workers and 
Struggling Families Act, as contained in Public Law 111-5 (26 U.S.C. 
3304 note; 123 Stat. 444), is amended--
            (A) by striking ``December 1, 2010'' each place it appears 
        and inserting ``January 4, 2012''; and
            (B) in subsection (c), by striking ``May 1, 2011'' and 
        inserting ``June 11, 2012''.
    (3) Section 5 of the Unemployment Compensation Extension Act of 
2008 (Public Law 110-449; 26 U.S.C. 3304 note) is amended by striking 
``April 30, 2011'' and inserting ``June 10, 2012''.
    (b) Funding.--Section 4004(e)(1) of the Supplemental Appropriations 
Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is amended--
            (1) in subparagraph (E), by striking ``and'' at the end; 
        and
            (2) by inserting after subparagraph (F) the following:
                    ``(G) the amendments made by sections 501(a)(1) and 
                503 of the Emergency Unemployment Compensation 
                Expansion Act; and''.
    (c) Effective Date.--The amendments made by this section shall take 
effect as if included in the enactment of the Unemployment Compensation 
Extension Act of 2010 (Public Law 111-205).

SEC. 3. TEMPORARY MODIFICATION OF INDICATORS UNDER THE EXTENDED BENEFIT 
              PROGRAM.

    (a) Indicator.--Section 203(d) of the Federal-State Extended 
Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is amended, 
in the flush matter following paragraph (2), by inserting after the 
first sentence the following sentence: ``Effective with respect to 
compensation for weeks of unemployment beginning after the date of 
enactment of the Emergency Unemployment Compensation Expansion Act (or, 
if later, the date established pursuant to State law), and ending on or 
before December 31, 2011, 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 the word `two' were `three' in subparagraph 
(1)(A).''.
    (b) Alternative Trigger.--Section 203(f) of the Federal-State 
Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is 
amended--
            (1) by redesignating paragraph (2) as paragraph (3); and
            (2) by inserting after paragraph (1) the following new 
        paragraph:
    ``(2) Effective with respect to compensation for weeks of 
unemployment beginning after the date of enactment of the Emergency 
Unemployment Compensation Expansion Act (or, if later, the date 
established pursuant to State law), and ending on or before December 
31, 2011, 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 the word `either' were `any', the word `both' were `all', and the 
figure `2' were `3' in clause (1)(A)(ii).''.

SEC. 4. ADDITIONAL FIRST-TIER EMERGENCY UNEMPLOYMENT COMPENSATION.

    (a) In General.--Section 4002(b)(1) of the Supplemental 
Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is 
amended--
            (1) in subparagraph (A), by striking ``80'' and inserting 
        ``131''; and
            (2) in subparagraph (B), by striking ``20'' and inserting 
        ``34''.
    (b) Coordination Rule.--Section 4002(f) of the Supplemental 
Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is 
amended by adding the following:
            ``(3) Rule relating to additional weeks of first-tier 
        emergency unemployment compensation.--If a State determines 
        that implementation of the increased entitlement to first-tier 
        emergency unemployment compensation by reason of the amendments 
        made by section 503(a) of the Emergency Unemployment 
        Compensation Expansion Act would unduly delay the prompt 
        payment of emergency unemployment compensation under this 
        title, such State may elect to pay second-tier emergency 
        unemployment compensation prior to the payment of such 
        increased first-tier emergency unemployment compensation until 
        such time as such State determines that such increased first-
        tier emergency unemployment compensation may be paid without 
        such undue delay. If a State makes the election under the 
        preceding sentence, then, for purposes of determining whether 
        an account may be augmented for third-tier emergency 
        unemployment compensation under subsection (d), such State 
        shall treat the date of exhaustion of such increased first-tier 
        emergency unemployment compensation as the date of exhaustion 
        of second-tier emergency unemployment compensation, if such 
        date is later than the date of exhaustion of the second-tier 
        emergency unemployment compensation.''.
    (c) Effective Date.--The amendments made by this section shall take 
effect as if included in the enactment of the Unemployment Compensation 
Extension Act of 2010 (Public Law 111-205), except that no additional 
first-tier emergency unemployment compensation shall be payable by 
virtue of the amendments made by subsection (a) (beyond the maximum 
amount that would have been payable absent those amendments) with 
respect to any week of unemployment commencing before the date of the 
enactment of this Act.

SEC. 5. TECHNICAL CORRECTION RELATING TO REPEAL OF CONTINUED DUMPING 
              AND SUBSIDY OFFSET.

    (a) In General.--Section 822(2)(A) of the Claims Resolution Act of 
2010 is amended by striking ``or'' and inserting ``and''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect as if included in the provisions of the Claims Resolution 
Act of 2010.

SEC. 6. ADDITIONAL EXTENDED UNEMPLOYMENT BENEFITS UNDER THE RAILROAD 
              UNEMPLOYMENT INSURANCE ACT.

    (a) Extension.--Section 2(c)(2)(D)(iii) of the Railroad 
Unemployment Insurance Act, as added by section 2006 of the American 
Recovery and Reinvestment Act of 2009 (Public Law 111-5) and as amended 
by section 9 of the Worker, Homeownership, and Business Assistance Act 
of 2009 (Public Law 111-92), is amended--
            (1) by striking ``June 30, 2010'' and inserting ``June 30, 
        2011''; and
            (2) by striking ``December 31, 2010'' and inserting 
        ``December 31, 2011''.
    (b) Clarification on Authority To Use Funds.--Funds appropriated 
under either the first or second sentence of clause (iv) of section 
2(c)(2)(D) of the Railroad Unemployment Insurance Act shall be 
available to cover the cost of additional extended unemployment 
benefits provided under such section 2(c)(2)(D) by reason of the 
amendments made by subsection (a) as well as to cover the cost of such 
benefits provided under such section 2(c)(2)(D), as in effect on the 
day before the date of the enactment of this Act.