I 

113TH CONGRESS 

2D SESSION H. R. 4970 

To provide for the extension of certain unemployment benefits. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 25, 2014 

Mr. LOBIONDO (for himself, Mr. KILDEE, Mr. CICILLINE, Mr. RUNYAN, Mr. 

HORSFORD, Mr. KING of New York, Ms. TITUS, and Mr. SMITH of New 

Jersey) introduced the following bill; which was referred to the Committee 

on Ways and Means, and in addition to the Committees on Transportation and Infrastructure and Education and the Workforce, for a period 

to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee 

concerned 

A BILL 

To provide for the extension of certain unemployment 

benefits. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 

4 (a) SHORT TITLE.—This Act may be cited as the 

5 ‘‘Emergency Unemployment Compensation Extension Act 

6 of 2014’’. 

7 (b) TABLE OF CONTENTS.—The table of contents of 

8 this Act is as follows: 


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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. Ending unemployment payments to jobless millionaires and billionaires. 

Sec. 8. GAO study on the use of work suitability requirements in unemployment insurance programs. 

Sec. 9. Funding stabilization. 

Sec. 10. Extension of customs user fees. 

1 SEC. 2. EXTENSION OF EMERGENCY UNEMPLOYMENT COM2 PENSATION PROGRAM. 

3 (a) EXTENSION.—Section 4007(a)(2) of the Supple4 mental Appropriations Act, 2008 (Public Law 110–252; 

5 26 U.S.C. 3304 note) is amended by striking ‘‘January 

6 1, 2014’’ and inserting ‘‘the date that is 5 months after 

7 the date of the enactment of the Emergency Unemploy8 ment Compensation Extension Act of 2014’’. 

9 (b) FUNDING.—Section 4004(e)(1) of the Supple10 mental Appropriations Act, 2008 (Public Law 110–252; 

11 26 U.S.C. 3304 note) is amended— 

12 (1) in subparagraph (I), by striking ‘‘and’’ at 

13 the end; 

14 (2) in subparagraph (J), by inserting ‘‘and’’ at 

15 the end; and 

16 (3) by inserting after subparagraph (J) the fol17 lowing: 


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1 ‘‘(K) the amendment made by section 2(a) 

2 of the Emergency Unemployment Compensation 

3 Extension Act of 2014;’’. 

4 (c) EFFECTIVE DATE.—The amendments made by 

5 this section shall apply to weeks of unemployment begin6 ning on or after the date of the enactment of this Act. 

7 SEC. 3. TEMPORARY EXTENSION OF EXTENDED BENEFIT 

8 PROVISIONS. 

9 (a) IN GENERAL.—Section 2005 of the Assistance for 

10 Unemployed Workers and Struggling Families Act, as 

11 contained in Public Law 111–5 (26 U.S.C. 3304 note), 

12 is amended— 

13 (1) by striking ‘‘December 31, 2013’’ each 

14 place it appears and inserting ‘‘the date that is 5 

15 months after the date of the enactment of the Emer16 gency Unemployment Compensation Extension Act 

17 of 2014’’; and 

18 (2) in subsection (c), by striking ‘‘June 30, 

19 2014’’ and inserting ‘‘the date that is 11 months 

20 after the date of the enactment of the Emergency 

21 Unemployment Compensation Extension Act of 

22 2014’’. 

23 (b) EXTENSION OF MATCHING FOR STATES WITH

24 NO WAITING WEEK.—Section 5 of the Unemployment 

25 Compensation Extension Act of 2008 (Public Law 110– 


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1 449; 26 U.S.C. 3304 note) is amended by striking ‘‘June 

2 30, 2014’’ and inserting ‘‘the date that is 11 months after 

3 the date of the enactment of the Emergency Unemploy4 ment Compensation Extension Act of 2014’’. 

5 (c) EXTENSION OF MODIFICATION OF INDICATORS

6 UNDER THE EXTENDED BENEFIT PROGRAM.—Section 

7 203 of the Federal-State Extended Unemployment Com8 pensation Act of 1970 (26 U.S.C. 3304 note) is amend9 ed— 

10 (1) in subsection (d), by striking ‘‘December 

11 31, 2013’’ and inserting ‘‘the date that is 5 months 

12 after the date of the enactment of the Emergency 

13 Unemployment Compensation Extension Act of 

14 2014’’; and 

15 (2) in subsection (f)(2), by striking ‘‘December 

16 31, 2013’’ and inserting ‘‘the date that is 5 months 

17 after the date of the enactment of the Emergency 

18 Unemployment Compensation Extension Act of 

19 2014’’. 

20 (d) EFFECTIVE DATE.—The amendments made by 

21 this section shall apply to weeks of unemployment begin22 ning on or after the date of the enactment of this Act. 


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1 SEC. 4. EXTENSION OF FUNDING FOR REEMPLOYMENT 

2 SERVICES AND REEMPLOYMENT AND ELIGI3 BILITY ASSESSMENT ACTIVITIES. 

4 (a) EXTENSION.— 

5 (1) IN GENERAL.—Section 4004(c)(2)(A) of the 

6 Supplemental Appropriations Act, 2008 (Public Law 

7 110–252; 26 U.S.C. 3304 note) is amended by strik8 ing ‘‘through fiscal year 2014’’ and inserting 

9 ‘‘through fiscal year 2015’’. 

10 (2) EFFECTIVE DATE.—The amendment made 

11 by this subsection shall take effect as if included in 

12 the enactment of the American Taxpayer Relief Act 

13 of 2012 (Public Law 112–240). 

14 (b) TIMING FOR SERVICES AND ACTIVITIES.— 

15 (1) IN GENERAL.—Section 4001(i)(1)(A) of the 

16 Supplemental Appropriations Act, 2008 (Public Law 

17 110–252; 26 U.S.C. 3304 note) is amended by add18 ing at the end the following new sentence: 

19 ‘‘At a minimum, such reemployment services 

20 and reemployment and eligibility assessment ac21 tivities shall be provided to an individual within 

22 a time period (determined appropriate by the 

23 Secretary) after the date the individual begins 

24 to receive amounts under section 4002(b) (first 

25 tier benefits) and, if applicable, again within a 

26 time period (determined appropriate by the SecVerDate Mar 15 2010 22:12 Jul 01, 2014 Jkt 039200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H4970.IH H4970

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1 retary) after the date the individual begins to 

2 receive amounts under section 4002(d) (third 

3 tier benefits).’’. 

4 (2) EFFECTIVE DATE.—The amendment made 

5 by this subsection shall apply on and after the date 

6 of the enactment of this Act. 

7 (c) PURPOSES OF SERVICES AND ACTIVITIES.—The 

8 purposes of the reemployment services and reemployment 

9 and eligibility assessment activities under section 4001(i) 

10 of the Supplemental Appropriations Act, 2008 (Public 

11 Law 110–252; 26 U.S.C. 3304 note) are— 

12 (1) to better link the unemployed with the over13 all workforce system by bringing individuals receiv14 ing unemployment insurance benefits in for person15 alized assessments and referrals to reemployment 

16 services; and 

17 (2) to provide individuals receiving unemploy18 ment insurance benefits with early access to specific 

19 strategies that can help get them back into the 

20 workforce faster, including through— 

21 (A) the development of a reemployment 

22 plan; 

23 (B) the provision of access to relevant 

24 labor market information; 


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1 (C) the provision of access to information 

2 about industry-recognized credentials that are 

3 regionally relevant or nationally portable; 

4 (D) the provision of referrals to reemploy5 ment services and training; and 

6 (E) an assessment of the individual’s on7 going eligibility for unemployment insurance 

8 benefits. 

9 SEC. 5. ADDITIONAL EXTENDED UNEMPLOYMENT BENE10 FITS UNDER THE RAILROAD UNEMPLOY11 MENT INSURANCE ACT. 

12 (a) EXTENSION.— 

13 (1) IN GENERAL.—Section 2(c)(2)(D)(iii) of the 

14 Railroad Unemployment Insurance Act (45 U.S.C. 

15 352(c)(2)(D)(iii)) is amended— 

16 (A) by striking ‘‘June 30, 2013’’ and in17 serting ‘‘June 30, 2014’’; and 

18 (B) by striking ‘‘December 31, 2013’’ and 

19 inserting ‘‘December 31, 2014’’. 

20 (2) EFFECTIVE DATE.—The amendments made 

21 by this subsection shall apply to weeks of unemploy22 ment beginning on or after the date of the enact23 ment of this Act. 

24 (b) CLARIFICATION ON AUTHORITY TO USE

25 FUNDS.—Funds appropriated under either the first or 


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1 second sentence of clause (iv) of section 2(c)(2)(D) of the 

2 Railroad Unemployment Insurance Act shall be available 

3 to cover the cost of additional extended unemployment 

4 benefits provided under such section 2(c)(2)(D) by reason 

5 of the amendments made by subsection (a) as well as to 

6 cover the cost of such benefits provided under such section 

7 2(c)(2)(D), as in effect on the day before the date of en8 actment of this Act. 

9 (c) FUNDING FOR ADMINISTRATION.—Out of any 

10 funds in the Treasury not otherwise appropriated, there 

11 are appropriated to the Railroad Retirement Board 

12 $250,000 for administrative expenses associated with the 

13 payment of additional extended unemployment benefits 

14 provided under section 2(c)(2)(D) of the Railroad Unem15 ployment Insurance Act by reason of the amendments 

16 made by subsection (a), to remain available until ex17 pended. 

18 SEC. 6. FLEXIBILITY FOR UNEMPLOYMENT PROGRAM 

19 AGREEMENTS. 

20 (a) FLEXIBILITY.— 

21 (1) IN GENERAL.—Subsection (g) of section 

22 4001 of the Supplemental Appropriations Act, 2008 

23 (Public Law 110–252; 26 U.S.C. 3304 note) shall 

24 not apply with respect to a State that has enacted 


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1 a law before June 30, 2014, that, upon taking ef2 fect, would violate such subsection. 

3 (2) EFFECTIVE DATE.—Paragraph (1) is effec4 tive with respect to weeks of unemployment begin5 ning on or after the date of the enactment of this 

6 Act. 

7 (b) PERMITTING A SUBSEQUENT AGREEMENT.— 

8 Nothing in title IV of the Supplemental Appropriations 

9 Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note) 

10 shall preclude a State whose agreement under such title 

11 was terminated from entering into a subsequent agree12 ment under such title on or after the date of the enact13 ment of this Act if the State, taking into account the ap14 plication of subsection (a), would otherwise meet the re15 quirements for an agreement under such title. 

16 SEC. 7. ENDING UNEMPLOYMENT PAYMENTS TO JOBLESS 

17 MILLIONAIRES AND BILLIONAIRES. 

18 (a) PROHIBITION.—Notwithstanding any other provi19 sion of law, no Federal funds may be used for payments 

20 of unemployment compensation under the emergency un21 employment compensation program under title IV of the 

22 Supplemental Appropriations Act, 2008 (Public Law 110– 

23 252; 26 U.S.C. 3304 note) to an individual whose adjusted 

24 gross income in the preceding year was equal to or greater 

25 than $1,000,000. 


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1 (b) COMPLIANCE.—Unemployment insurance appli2 cations shall include a form or procedure for an individual 

3 applicant to certify the individual’s adjusted gross income 

4 was not equal to or greater than $1,000,000 in the pre5 ceding year. 

6 (c) AUDITS.—The certifications required by sub7 section (b) shall be auditable by the U.S. Department of 

8 Labor or the U.S. Government Accountability Office. 

9 (d) STATUS OF APPLICANTS.—It is the duty of the 

10 States to verify the residency, employment, legal, and in11 come status of applicants for unemployment insurance 

12 and no Federal funds may be expended for purposes of 

13 determining whether or not the prohibition under sub14 section (a) applies with respect to an individual. 

15 (e) EFFECTIVE DATE.—The prohibition under sub16 section (a) shall apply to weeks of unemployment begin17 ning on or after the date of the enactment of this Act. 

18 SEC. 8. GAO STUDY ON THE USE OF WORK SUITABILITY RE19 QUIREMENTS IN UNEMPLOYMENT INSUR20 ANCE PROGRAMS. 

21 (a) STUDY.—The Comptroller General of the United 

22 States shall conduct a study on the use of work suitability 

23 requirements to strengthen requirements to ensure that 

24 unemployment insurance benefits are being provided to in25 dividuals who are actively looking for work and who truly 


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1 want to return to the labor force. Such study shall include 

2 an analysis of— 

3 (1) how work suitability requirements work 

4 under both State and Federal unemployment insur5 ance programs; and 

6 (2) how to incorporate and improve such re7 quirements under Federal unemployment insurance 

8 programs; and 

9 (3) other items determined appropriate by the 

10 Comptroller General. 

11 (b) BRIEFING.—Not later than 90 days after the date 

12 of the enactment of this Act, the Comptroller General of 

13 the United States shall brief Congress on the ongoing 

14 study required under subsection (a). Such briefing shall 

15 include preliminary recommendations for such legislation 

16 and administrative action as the Comptroller General de17 termines appropriate. 

18 SEC. 9. FUNDING STABILIZATION. 

19 (a) FUNDING STABILIZATION UNDER THE INTERNAL

20 REVENUE CODE.—The table in subclause (II) of section 

21 430(h)(2)(C)(iv) of the Internal Revenue Code of 1986 is 

22 amended to read as follows: 

‘‘If the calendar year is: The applicable minimum 

percentage is: 

The applicable maximum 

percentage is: 

2012, 2013, 2014, 2015, 

2016, 2017, or 2018.

90% ................................ 110% 

2019 ............................... 85% ................................ 115% 

2020 ............................... 80% ................................ 120% 


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‘‘If the calendar year is: The applicable minimum 

percentage is: 

The applicable maximum 

percentage is: 

2021 ............................... 75% ................................ 125% 

After 2021 ...................... 70% ................................ 130%’’. 

1 (b) FUNDING STABILIZATION UNDER ERISA.— 

2 (1) IN GENERAL.—The table in subclause (II) 

3 of section 303(h)(2)(C)(iv) of the Employee Retire4 ment Income Security Act of 1974 is amended to 

5 read as follows: 

‘‘If the calendar year is: The applicable minimum 

percentage is: 

The applicable maximum 

percentage is: 

2012, 2013, 2014, 2015, 

2016, 2017, or 2018.

90% ................................ 110% 

2019 ............................... 85% ................................ 115% 

2020 ............................... 80% ................................ 120% 

2021 ............................... 75% ................................ 125% 

After 2021 ...................... 70% ................................ 130%’’. 

6 (2) CONFORMING AMENDMENT.— 

7 (A) IN GENERAL.—Clause (ii) of section 

8 101(f)(2)(D) of such Act is amended by strik9 ing ‘‘2015’’ and inserting ‘‘2021’’. 

10 (B) STATEMENTS.—The Secretary of 

11 Labor shall modify the statements required 

12 under subclauses (I) and (II) of section 

13 101(f)(2)(D)(i) of such Act to conform to the 

14 amendments made by this section. 

15 (c) STABILIZATION NOT TO APPLY FOR PURPOSES

16 OF CERTAIN ACCELERATED BENEFIT DISTRIBUTION

17 RULES.— 


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1 (1) INTERNAL REVENUE CODE OF 1986.—The 

2 second sentence of paragraph (2) of section 436(d) 

3 of the Internal Revenue Code of 1986 is amended by 

4 striking ‘‘of such plan’’ and inserting ‘‘of such plan 

5 (determined by not taking into account any adjust6 ment of segment rates under section 

7 430(h)(2)(C)(iv))’’. 

8 (2) EMPLOYEE RETIREMENT INCOME SECURITY

9 ACT OF 1974.—The second sentence of subparagraph 

10 (B) of section 206(g)(3) of the Employee Retirement 

11 Income Security Act of 1974 (29 U.S.C. 

12 1056(g)(3)(B)) is amended by striking ‘‘of such 

13 plan’’ and inserting ‘‘of such plan (determined by 

14 not taking into account any adjustment of segment 

15 rates under section 303(h)(2)(C)(iv))’’. 

16 (3) EFFECTIVE DATE.— 

17 (A) IN GENERAL.—Except as provided in 

18 subparagraph (B), the amendments made by 

19 this subsection shall apply to plan years begin20 ning after December 31, 2014. 

21 (B) COLLECTIVELY BARGAINED PLANS.— 

22 In the case of a plan maintained pursuant to 1 

23 or more collective bargaining agreements, the 

24 amendments made by this subsection shall 


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1 apply to plan years beginning after December 

2 31, 2015. 

3 (4) PROVISIONS RELATING TO PLAN AMEND4 MENTS.— 

5 (A) IN GENERAL.—If this paragraph ap6 plies to any amendment to any plan or annuity 

7 contract, such plan or contract shall be treated 

8 as being operated in accordance with the terms 

9 of the plan during the period described in sub10 paragraph (B)(ii). 

11 (B) AMENDMENTS TO WHICH PARAGRAPH

12 APPLIES.— 

13 (i) IN GENERAL.—This paragraph 

14 shall apply to any amendment to any plan 

15 or annuity contract which is made— 

16 (I) pursuant to the amendments 

17 made by this subsection, or pursuant 

18 to any regulation issued by the Sec19 retary of the Treasury or the Sec20 retary of Labor under any provision 

21 as so amended, and 

22 (II) on or before the last day of 

23 the first plan year beginning on or 

24 after January 1, 2016, or such later 


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1 date as the Secretary of the Treasury 

2 may prescribe. 

3 (ii) CONDITIONS.—This subsection 

4 shall not apply to any amendment unless, 

5 during the period— 

6 (I) beginning on the date that 

7 the amendments made by this sub8 section or the regulation described in 

9 clause (i)(I) takes effect (or in the 

10 case of a plan or contract amendment 

11 not required by such amendments or 

12 such regulation, the effective date 

13 specified by the plan), and 

14 (II) ending on the date described 

15 in clause (i)(II) (or, if earlier, the 

16 date the plan or contract amendment 

17 is adopted), 

18 the plan or contract is operated as if such 

19 plan or contract amendment were in effect, 

20 and such plan or contract amendment ap21 plies retroactively for such period. 

22 (C) ANTI-CUTBACK RELIEF.—A plan shall 

23 not be treated as failing to meet the require24 ments of section 204(g) of the Employee Re25 tirement Income Security Act of 1974 and secVerDate Mar 15 2010 22:12 Jul 01, 2014 Jkt 039200 PO 00000 Frm 00015 Fmt 6652 Sfmt 6201 E:\BILLS\H4970.IH H4970

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1 tion 411(d)(6) of the Internal Revenue Code of 

2 1986 solely by reason of a plan amendment to 

3 which this paragraph applies. 

4 (d) MODIFICATION OF FUNDING TARGET DETER5 MINATION PERIODS.— 

6 (1) INTERNAL REVENUE CODE OF 1986.— 

7 Clause (i) of section 430(h)(2)(B) of the Internal 

8 Revenue Code of 1986 is amended by striking ‘‘the 

9 first day of the plan year’’ and inserting ‘‘the valu10 ation date for the plan year’’. 

11 (2) EMPLOYEE RETIREMENT INCOME SECURITY

12 ACT OF 1974.—Clause (i) of section 303(h)(2)(B) of 

13 the Employee Retirement Income Security Act of 

14 1974 (29 U.S.C. 1083(h)(2)(B)(i)) is amended by 

15 striking ‘‘the first day of the plan year’’ and insert16 ing ‘‘the valuation date for the plan year’’. 

17 (e) EFFECTIVE DATE.— 

18 (1) IN GENERAL.—The amendments made by 

19 subsections (a), (b), and (d) shall apply with respect 

20 to plan years beginning after December 31, 2012. 

21 (2) ELECTIONS.—A plan sponsor may elect not 

22 to have the amendments made by subsections (a), 

23 (b), and (d) apply to any plan year beginning before 

24 January 1, 2014, either (as specified in the elec25 tion)— 


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1 (A) for all purposes for which such amend2 ments apply, or 

3 (B) solely for purposes of determining the 

4 adjusted funding target attainment percentage 

5 under sections 436 of the Internal Revenue 

6 Code of 1986 and 206(g) of the Employee Re7 tirement Income Security Act of 1974 for such 

8 plan year. 

9 A plan shall not be treated as failing to meet the re10 quirements of section 204(g) of such Act and section 

11 411(d)(6) of such Code solely by reason of an elec12 tion under this paragraph. 

13 SEC. 10. EXTENSION OF CUSTOMS USER FEES. 

14 Section 13031(j)(3) of the Consolidated Omnibus 

15 Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) 

16 is amended— 

17 (1) in subparagraph (A), by striking ‘‘Sep18 tember 30, 2023’’ and inserting ‘‘September 30, 

19 2024’’; and 

20 (2) in subparagraph (B)(i), by striking ‘‘Sep21 tember 30, 2023’’ and inserting ‘‘September 30, 

22 2024’’. 

Æ 


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