PUBLIC LAW 110–449—NOV. 21, 2008 

UNEMPLOYMENT COMPENSATION 

EXTENSION ACT OF 2008 


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122 STAT. 5014 PUBLIC LAW 110–449—NOV. 21, 2008 

Public Law 110–449 

110th Congress 

An Act 

To provide for additional emergency unemployment compensation. 

Be it enacted by the Senate and House of Representatives of 

the United States of America in Congress assembled, 

SECTION 1. SHORT TITLE. 

This Act may be cited as the ‘‘Unemployment Compensation 

Extension Act of 2008’’. 

SEC. 2. ADDITIONAL FIRST-TIER BENEFITS. 

Section 4002(b)(1) of the Supplemental Appropriations Act, 

2008 (26 U.S.C. 3304 note) is amended— 

(1) in subparagraph (A), by striking ‘‘50’’ and inserting 

‘‘80’’; and 

(2) in subparagraph (B), by striking ‘‘13’’ and inserting 

‘‘20’’. 

SEC. 3. SECOND-TIER BENEFITS. 

Section 4002 of the Supplemental Appropriations Act, 2008 

(26 U.S.C. 3304 note) is amended by adding at the end the following: 

‘‘(c) SPECIAL RULE.— 

‘‘(1) IN GENERAL.—If, at the time that the amount established in an individual’s account under subsection (b)(1) 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 augmented by an amount 

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— 

‘‘(A) such a period is then in effect for such State 

under the Federal-State Extended Unemployment Compensation Act of 1970; 

‘‘(B) such a period would then be in effect for such 

State under such Act if section 203(d) of such Act— 

‘‘(i) were applied by substituting ‘4’ for ‘5’ each 

place it appears; and 

26 USC 1 note. 

Unemployment 

Compensation 

Extension Act of 

2008. 

Nov. 21, 2008 

[H.R. 6867] 


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PUBLIC LAW 110–449—NOV. 21, 2008 122 STAT. 5015 

‘‘(ii) did not include the requirement under paragraph (1)(A) thereof; or 

‘‘(C) such a period would then be in effect for such 

State under such Act if— 

‘‘(i) section 203(f) of such Act were applied to such 

State (regardless of whether the State by law had 

provided for such application); and 

‘‘(ii) such section 203(f)— 

‘‘(I) were applied by substituting ‘6.0’ for ‘6.5’ 

in paragraph (1)(A)(i) thereof; and 

‘‘(II) did not include the requirement under 

paragraph (1)(A)(ii) thereof. 

‘‘(3) LIMITATION.—The account of an individual may be 

augmented not more than once under this subsection.’’. 

SEC. 4. PHASEOUT PROVISIONS. 

Section 4007(b) of the Supplemental Appropriations Act, 2008 

(26 U.S.C. 3304 note) is amended— 

(1) in paragraph (1), by striking ‘‘paragraph (2),’’ and 

inserting ‘‘paragraphs (2) and (3),’’; and 

(2) by striking paragraph (2) and inserting the following: 

‘‘(2) NO AUGMENTATION AFTER MARCH 31, 2009.—If the 

amount established in an individual’s account under subsection 

(b)(1) is exhausted after March 31, 2009, then section 4002(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) TERMINATION.—No compensation under this title shall 

be payable for any week beginning after August 27, 2009.’’. 

SEC. 5. TEMPORARY FEDERAL MATCHING FOR THE FIRST WEEK OF 

EXTENDED BENEFITS FOR STATES WITH NO WAITING WEEK. 

With respect to weeks of unemployment beginning after the 

date of the enactment of this Act and ending on or before December 

8, 2009, subparagraph (B) of section 204(a)(2) of the Federal-State 

Extended Unemployment Compensation Act of 1970 (26 U.S.C. 

3304 note) shall not apply. 

SEC. 6. EFFECTIVE DATE. 

(a) IN GENERAL.—The amendments made by sections 2, 3, 

and 4 shall apply as if included in the enactment of the Supplemental Appropriations Act, 2008, subject to subsection (b). 

(b) ADDITIONAL BENEFITS.—In applying the amendments made 

by sections 2 and 3, any additional emergency unemployment compensation made payable by such amendments (which would not 

otherwise have been payable if such amendments had not been 

enacted) shall be payable only with respect to any week of 

26 USC 3304 

note. 

26 USC 3304 

note. 


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122 STAT. 5016 PUBLIC LAW 110–449—NOV. 21, 2008 

LEGISLATIVE HISTORY—H.R. 6867: 

CONGRESSIONAL RECORD, Vol. 154 (2008): 

Oct. 3, considered and passed House. 

Nov. 20, considered and passed Senate. 

Æ 

unemployment beginning on or after the date of the enactment 

of this Act. 

Approved November 21, 2008. 


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