```

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1172 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 1172

 To amend the Internal Revenue Code of 1986 to prevent the payment of 
unemployment compensation to individuals discharged for drug or alcohol 
                                  use.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             March 14, 2013

 Mr. Bilirakis (for himself, Mr. Mulvaney, and Mr. Stivers) introduced 
  the following bill; which was referred to the Committee on Ways and 
                                 Means

_______________________________________________________________________

                                 A BILL

 
 To amend the Internal Revenue Code of 1986 to prevent the payment of 
unemployment compensation to individuals discharged for drug or alcohol 
                                  use.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. DENIAL OF UNEMPLOYMENT COMPENSATION TO INDIVIDUALS 
              DISCHARGED FOR DRUG OR ALCOHOL USE.

    (a) In General.--Subsection (a) of section 3304 of the Internal 
Revenue Code of 1986 is amended--
            (1) by inserting ``except as provided in paragraph (15),'' 
        before ``compensation shall not'' in paragraph (10),
            (2) by redesignating paragraphs (15) through (19) as 
        paragraphs (16) through (20), respectively, and
            (3) by inserting after paragraph (14) the following new 
        paragraph:
            ``(15) compensation shall not be payable to any individual 
        on the basis of any services performed in connection with 
        employment from which the individual was discharged for an 
        employment-related drug or alcohol offense (as defined in 
        subsection (g)),''.
    (b) Employment-Related Drug or Alcohol Offense.--Section 3304 of 
such Code is amended by adding at the end the following new subsection:
    ``(g) Employment-Related Drug or Alcohol Offense.--
            ``(1) In general.--For purposes of subsection (a)(15), the 
        term `employment-related drug or alcohol offense' includes but 
        is not limited to the following:
                    ``(A) Being under the influence of, or consuming or 
                otherwise using, alcohol or any controlled substance 
                while performing services for the employer.
                    ``(B) Possessing any controlled substance on the 
                premises of the employer.
                    ``(C) Failure to comply with a request by the 
                employer to take a drug test.
                    ``(D) Testing positive for illegal use of a 
                controlled substance pursuant to a drug test requested 
                by the employer.
            ``(2) Controlled substance.--For purposes of this 
        subsection, the term `controlled substance' has the meaning 
        given such term under applicable State law.
            ``(3) Drug test.--For purposes of this subsection, the term 
        `drug test' means a test designed to detect the illegal use of 
        a controlled substance.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to compensation paid for weeks beginning after the end of the 
first session of the State legislature which begins after the date of 
the enactment of this Act.
                                 <all>
```