SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Emergency 
Unemployment Compensation Extension Act of 2014''.
    (b) Table of Contents.--The table of contents of this Act is as 
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Extension of emergency unemployment compensation program.
Sec. 3. Temporary extension of extended benefit provisions.
Sec. 4. Extension of funding for reemployment services and reemployment 
                            and eligibility assessment activities.
Sec. 5. Additional extended unemployment benefits under the Railroad 
                            Unemployment Insurance Act.
Sec. 6. Flexibility for unemployment program agreements.
Sec. 7. Offset from farm bill savings.

SEC. 2. EXTENSION OF EMERGENCY UNEMPLOYMENT COMPENSATION PROGRAM.

    (a) Extension.--Section 4007(a)(2) of the Supplemental 
Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is 
amended by striking ``January 1, 2014'' and inserting ``July 1, 2014''.
    (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 (I), by striking ``and'' at the end;
            (2) in subparagraph (J), by inserting ``and'' at the end; 
        and
            (3) by inserting after subparagraph (J) the following:
                    ``(K) the amendment made by section 2(a) of the 
                Emergency Unemployment Compensation Extension Act of 
                2014;''.
    (c) Effective Date.--The amendments made by this section shall take 
effect as if included in the enactment of the American Taxpayer Relief 
Act of 2012 (Public Law 112-240).

SEC. 3. TEMPORARY EXTENSION OF EXTENDED BENEFIT PROVISIONS.

    (a) In General.--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), is amended--
            (1) by striking ``December 31, 2013'' each place it appears 
        and inserting ``June 30, 2014''; and
            (2) in subsection (c), by striking ``June 30, 2014'' and 
        inserting ``December 31, 2014''.
    (b) Extension of Matching for States With No Waiting Week.--Section 
5 of the Unemployment Compensation Extension Act of 2008 (Public Law 
110-449; 26 U.S.C. 3304 note) is amended by striking ``June 30, 2014'' 
and inserting ``December 31, 2014''.
    (c) Extension of Modification of Indicators Under the Extended 
Benefit Program.--Section 203 of the Federal-State Extended 
Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is 
amended--
            (1) in subsection (d), by striking ``December 31, 2013'' 
        and inserting ``June 30, 2014''; and
            (2) in subsection (f)(2), by striking ``December 31, 2013'' 
        and inserting ``June 30, 2014''.
    (d) Effective Date.--The amendments made by this section shall take 
effect as if included in the enactment of the American Taxpayer Relief 
Act of 2012 (Public Law 112-240).

SEC. 4. EXTENSION OF FUNDING FOR REEMPLOYMENT SERVICES AND REEMPLOYMENT 
              AND ELIGIBILITY ASSESSMENT ACTIVITIES.

    (a) In General.--Section 4004(c)(2)(A) of the Supplemental 
Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is 
amended by striking ``through fiscal year 2014'' and inserting 
``through the first half of fiscal year 2015''.
    (b) Effective Date.--The amendments made by this section shall take 
effect as if included in the enactment of the American Taxpayer Relief 
Act of 2012 (Public Law 112-240).

SEC. 5. ADDITIONAL EXTENDED UNEMPLOYMENT BENEFITS UNDER THE RAILROAD 
              UNEMPLOYMENT INSURANCE ACT.

    (a) Extension.--Section 2(c)(2)(D)(iii) of the Railroad 
Unemployment Insurance Act (45 U.S.C. 352(c)(2)(D)(iii)) is amended--
            (1) by striking ``June 30, 2013'' and inserting ``December 
        31, 2013''; and
            (2) by striking ``December 31, 2013'' and inserting ``June 
        30, 2014''.
    (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 enactment of this Act.
    (c) Funding for Administration.--Out of any funds in the Treasury 
not otherwise appropriated, there are appropriated to the Railroad 
Retirement Board $125,000 for administrative expenses associated with 
the payment of additional extended unemployment benefits provided under 
section 2(c)(2)(D) of the Railroad Unemployment Insurance Act by reason 
of the amendments made by subsection (a), to remain available until 
expended.

SEC. 6. FLEXIBILITY FOR UNEMPLOYMENT PROGRAM AGREEMENTS.

    (a) Flexibility.--
            (1) In general.--Subsection (g) of section 4001 of the 
        Supplemental Appropriations Act, 2008 (Public Law 110-252; 26 
        U.S.C. 3304 note) shall not apply with respect to a State that 
        has enacted a law before December 1, 2013, that, upon taking 
        effect, would violate such subsection.
            (2) Effective date.--Paragraph (1) is effective with 
        respect to weeks of unemployment beginning on or after December 
        29, 2013.
    (b) Permitting a Subsequent Agreement.--Nothing in title IV of the 
Supplemental Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 
3304 note) shall preclude a State whose agreement under such title was 
terminated from entering into a subsequent agreement under such title 
on or after the date of the enactment of this Act if the State, taking 
into account the application of subsection (a), would otherwise meet 
the requirements for an agreement under such title.

SEC. 7. OFFSET FROM FARM BILL SAVINGS.

    (a) Definition.--In this section, the term ``farm bill savings'' 
means the budgetary effects (as defined in section 2 of the Statutory 
Pay-As-You-Go Act of 2010 (2 U.S.C. 931) and as determined in 
accordance with that Act) attributable to the enactment of the 
Agricultural Act of 2014 (Public Law 113-79).
    (b) Offsetting of Costs.--Notwithstanding any other provision of 
law--
            (1) the Office of Management and Budget shall remove from 
        the PAYGO scorecards maintained pursuant to section 4(d) of the 
        Statutory Pay-As-You-Go Act of 2010 (2 U.S.C. 933(d)) the 
        amount of the farm bill savings;
            (2) the Committee on the Budget of the Senate shall remove 
        from the PAYGO scorecards maintained for purposes of section 
        201 of S. Con. Res. 21 (110th Congress) the amount of the farm 
        bill savings; and
            (3) the amount removed from any PAYGO scorecard under 
        paragraph (1) or (2) shall not be available to offset the cost 
        of other legislation under the Statutory Pay-As-You-Go Act of 
        2010 (2 U.S.C. 931 et seq.) or section 201 of S. Con. Res. 21 
        (110th Congress), respectively.
    (c) Treatment for PAYGO Purposes.--
            (1) PAYGO scorecard.--The budgetary effects of this Act and 
        the amendments made by this Act shall not be entered on either 
        PAYGO scorecard maintained pursuant to section 4(d) of the 
        Statutory Pay-As-You-Go Act of 2010 (2 U.S.C. 933(d)).
            (2) Senate paygo scorecard.--The budgetary effects of this 
        Act and the amendments made by this Act shall not be entered on 
        any PAYGO scorecard maintained for purposes of section 201 of 
        S. Con. Res. 21 (110th Congress).
Emergency Unemployment Compensation Extension Act of 2014 - Amends the Supplemental Appropriations Act, 2008, (SSA, 2008) to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before July 1, 2014.  Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until June 30, 2014, 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 December 31, 2014, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 (FSEUCA 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 FSEUCA of 1970 to postpone similarly from December 31, 2013, to June 30, 2014, termination of the period during which a state may determine its "on" and "off" indicators according to specified temporary substitutions in its formula.  Amends the SSA, 2008 to appropriate funds out of the employment security administration account through the first half of FY2015 to assist states in providing reemployment and eligibility assessment activities.  Amends the Railroad Unemployment Insurance Act to extend through June 30, 2014, the temporary increase in extended unemployment benefits. Makes a change in application of a certain requirement (nonreduction rule) to a state that has entered a federal-state EUC agreement, under which the federal government would reimburse the state's unemployment compensation agency making EUC payments to individuals who have exhausted all rights to regular unemployment compensation under state or federal law and meet specified other criteria.  (Under the nonreduction rule such an agreement does not apply with respect to a state whose method for computing regular unemployment compensation under state law has been modified to make the average weekly unemployment compensation benefit paid on or after June 2, 2010, less than what would have been paid before June 2, 2010.)  Declares that the nonreduction rule shall not apply to a state which has enacted a law before December 1, 2013, that, upon taking effect, would violate the nonreduction rule. Allows a state whose agreement was terminated, however, to enter into a subsequent federal-state EUC agreement on or after enactment of this Act if, taking into account this inapplicability of the nonreduction rule, it would otherwise meet the requirements for an EUC agreement. (Thus allows such a subsequent EUC agreement to permit payment of less than the average weekly unemployment compensation benefit paid on or after June 2, 2010.) Requires in order to offset costs of the EUC extension:  the Office of Management and Budget (OMB) to remove the amount of the farm bill savings from the PAYGO scorecards maintained pursuant to the Statutory Pay-As-You-Go Act of 2010, and  the Senate Committee on the Budget to remove that amount also from the PAYGO scorecards maintained for purposes of S.Con.Res. 21 (110th Congress).  Declares that the amount thus removed from any PAYGO scorecard shall not be available to offset the cost of other legislation under such Act or Resolution.
Emergency Unemployment Compensation Extension Act of 2014