H. R. 4213 

One Hundred Eleventh Congress 

of the 

United States of America 

AT THE SECOND SESSION 

Begun and held at the City of Washington on Tuesday, 

the fifth day of January, two thousand and ten 

An Act 

To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, 

and for other purposes. 

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 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)’’. 
H. R. 4213—2 

(d) EFFECTIVE 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 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.’’. 
H. R. 4213—3 

(b) EFFECTIVE DATE.—The 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 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 
H. R. 4213—4 

Congress), the concurrent resolution on the budget for fiscal 

year 2010. 

Speaker of the House of Representatives. 

Vice President of the United States and

President of the Senate.