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[111th Congress Public Law 205]
[From the U.S. Government Printing Office]

[[Page 2235]]

             UNEMPLOYMENT COMPENSATION EXTENSION ACT OF 2010

[[Page 124 STAT. 2236]]

Public Law 111-205
111th Congress

                                 An Act

 
 To amend the Internal Revenue Code of 1986 to extend certain expiring 
   provisions, and for other purposes. <<NOTE: July 22, 2010 -  [H.R. 
                                4213]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: Unemployment 
Compensation Extension Act of 2010.>> 
SECTION 1. <<NOTE: 26 USC 1 note.>> SHORT TITLE.

    This Act may be cited as the ``Unemployment Compensation Extension 
Act of 2010''.
SEC. 2. 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 ``June 2, 2010'' each place it appears and 
        inserting ``November 30, 2010'';
            (B) in the heading for subsection (b)(2), by striking ``june 
        2, 2010'' and inserting ``november 30, 2010''; and
            (C) in subsection (b)(3), by striking ``November 6, 2010'' 
        and inserting ``April 30, 2011''.

    (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 ``June 2, 2010'' each place it appears and 
        inserting ``December 1, 2010''; and
            (B) in subsection (c), by striking ``November 6, 2010'' and 
        inserting ``May 1, 2011''.

    (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 
``November 6, 2010'' and inserting ``April 30, 2011''.
    (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 (D), by striking ``and'' at the end; and
            (2) by inserting after subparagraph (E) the following:
                    ``(F) the amendments made by section 2(a)(1) of the 
                Unemployment Compensation Extension Act of 2010; and''.

    (c) Conditions for Receiving Emergency Unemployment Compensation.--
Section 4001(d)(2) of the Supplemental Appropriations Act, 2008 (Public 
Law 110-252; 26 U.S.C. 3304 note) is amended, in the matter preceding 
subparagraph (A), by inserting before ``shall apply'' the following: 
``(including terms and conditions relating to availability for work, 
active search for work, and refusal to accept work)''.

[[Page 124 STAT. 2237]]

    (d) Effective <<NOTE: 26 USC 3304 note.>> Date.--The amendments made 
by this section shall take effect as if included in the enactment of the 
Continuing Extension Act of 2010 (Public Law 111-157).
SEC. 3. COORDINATION OF EMERGENCY UNEMPLOYMENT COMPENSATION WITH 
                    REGULAR COMPENSATION.

    (a) Certain Individuals Not Ineligible by Reason of New Entitlement 
to Regular Benefits.--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:
    ``(g) Coordination <<NOTE: Determinations.>> of Emergency 
Unemployment Compensation With Regular Compensation.--
            ``(1) If--
                    ``(A) an individual has been determined to be 
                entitled to emergency unemployment compensation with 
                respect to a benefit year,
                    ``(B) that benefit year has expired,
                    ``(C) that individual has remaining entitlement to 
                emergency unemployment compensation with respect to that 
                benefit year, and
                    ``(D) that individual would qualify for a new 
                benefit year in which the weekly benefit amount of 
                regular compensation is at least either $100 or 25 
                percent less than the individual's weekly benefit amount 
                in the benefit year referred to in subparagraph (A),
        then the State shall determine eligibility for compensation as 
        provided in paragraph (2).
            ``(2) For individuals described in paragraph (1), the State 
        shall determine whether the individual is to be paid emergency 
        unemployment compensation or regular compensation for a week of 
        unemployment using one of the following methods:
                    ``(A) The State shall, if permitted by State law, 
                establish a new benefit year, but defer the payment of 
                regular compensation with respect to that new benefit 
                year until exhaustion of all emergency unemployment 
                compensation payable with respect to the benefit year 
                referred to in paragraph (1)(A);
                    ``(B) The State shall, if permitted by State law, 
                defer the establishment of a new benefit year (which 
                uses all the wages and employment which would have been 
                used to establish a benefit year but for the application 
                of this paragraph), until exhaustion of all emergency 
                unemployment compensation payable with respect to the 
                benefit year referred to in paragraph(1)(A);
                    ``(C) The State shall pay, if permitted by State 
                law--
                          ``(i) regular compensation equal to the weekly 
                      benefit amount established under the new benefit 
                      year, and
                          ``(ii) emergency unemployment compensation 
                      equal to the difference between that weekly 
                      benefit amount and the weekly benefit amount for 
                      the expired benefit year; or
                    ``(D) The State shall determine rights to emergency 
                unemployment compensation without regard to any rights 
                to regular compensation if the individual elects to not 
                file a claim for regular compensation under the new 
                benefit year.''.

[[Page 124 STAT. 2238]]

    (b) Effective Date.--The <<NOTE: Applicability. 26 USC 3304 
note.>> amendment made by this section shall apply to individuals whose 
benefit years, as described in section 4002(g)(1)(B) the Supplemental 
Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note), as 
amended by this section, expire after the date of enactment of this Act.
SEC. 4. REQUIRING STATES TO NOT REDUCE REGULAR COMPENSATION IN 
                    ORDER TO BE ELIGIBLE FOR FUNDS UNDER THE 
                    EMERGENCY UNEMPLOYMENT COMPENSATION PROGRAM.

    Section 4001 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 new subsection:
    ``(g) Nonreduction <<NOTE: Determination.>> Rule.--An agreement 
under this section shall not apply (or shall cease to apply) with 
respect to a State upon a determination by the Secretary that the method 
governing the computation of regular compensation under the State law of 
that State has been modified in a manner such that--
            ``(1) the average weekly benefit amount of regular 
        compensation which will be payable during the period of the 
        agreement occurring on or after June 2, 2010 (determined 
        disregarding any additional amounts attributable to the 
        modification described in section 2002(b)(1) 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. 438)), will 
        be less than
            ``(2) the average weekly benefit amount of regular 
        compensation which would otherwise have been payable during such 
        period under the State law, as in effect on June 2, 2010.''.
SEC. 5. BUDGETARY PROVISIONS.

    (a) Statutory Paygo.--The budgetary effects of this Act, for the 
purpose of complying with the Statutory Pay-As-You-Go Act of 2010, shall 
be determined by reference to the latest statement titled `Budgetary 
Effects of PAYGO Legislation' for this Act, jointly submitted for 
printing in the Congressional Record by the Chairmen of the House and 
Senate Budget Committees, provided that such statement has been 
submitted prior to the vote on passage in the House acting first on this 
conference report or amendment between the Houses.
    (b) Emergency Designations.--Sections 2 and 3--
            (1) are designated as an emergency requirement pursuant to 
        section 4(g) of the Statutory Pay-As-You-Go Act of 2010 (Public 
        Law 111-139; 2 U.S.C. 933(g));
            (2) in the House of Representatives, are designated as an 
        emergency for purposes of pay-as-you-go principles; and
            (3) in the Senate, are designated as an emergency 
        requirement pursuant to section 403(a) of S. Con. Res. 13 (111th

[[Page 124 STAT. 2239]]

        Congress), the concurrent resolution on the budget for fiscal 
        year 2010.

    Approved July 22, 2010.

LEGISLATIVE HISTORY--H.R. 4213:
---------------------------------------------------------------------------

CONGRESSIONAL RECORD:
                                                        Vol. 155 (2009):
                                    Dec. 9, considered and passed House.
                                                        Vol. 156 (2010):
                                    Mar. 1-5, 8-10, considered and 
                                        passed Senate, amended.
                                    May 28, House concurred in Senate 
                                        amendment with an amendment.
                                    July 21, Senate concurred in House 
                                        amendment with an amendment.
                                    July 22, House concurred in Senate 
                                        amendment.
DAILY COMPILATION OF PRESIDENTIAL DOCUMENTS (2010):
            July 22, Presidential statement.

                                  <all>
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