II 

Calendar No. 318 

113TH CONGRESS 

2D SESSION S. 2097 

To provide for the extension of certain unemployment benefits, and for other 

purposes. 

IN THE SENATE OF THE UNITED STATES 

MARCH 6, 2014 

Mr. HELLER (for himself, Ms. COLLINS, Mr. PORTMAN, Ms. MURKOWSKI, Mr. 

COATS, Ms. AYOTTE, and Mr. KIRK) introduced the following bill; which 

was read the first time 

MARCH 10, 2014 

Read the second time and placed on the calendar 

A BILL 

To provide for the extension of certain unemployment 

benefits, and for other purposes. 

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 ‘‘Responsible Unemployment Compensation Extension Act 

6 of 2014’’. 


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

2 this Act is as follows: 

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. Improvements to the emergency unemployment compensation program. 

Sec. 8. Requirement that individuals receiving emergency unemployment compensation be actively engaged in a systematic and sustained effort to obtain suitable work. 

Sec. 9. Ending unemployment payments to jobless millionaires and billionaires. 

Sec. 10. Consolidations of relevant job training programs and activities. 

Sec. 11. Funding stabilization. 

Sec. 12. Reduction in benefits based on receipt of unemployment compensation. 

Sec. 13. Extension of customs user fees. 

3 SEC. 2. EXTENSION OF EMERGENCY UNEMPLOYMENT COM4 PENSATION PROGRAM. 

5 (a) EXTENSION.—Section 4007(a)(2) of the Supple6 mental Appropriations Act, 2008 (Public Law 110–252; 

7 26 U.S.C. 3304 note) is amended by striking ‘‘January 

8 1, 2014’’ and inserting ‘‘June 1, 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 Responsible Unemployment Compensa3 tion Extension Act of 2014;’’. 

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

5 this section shall take effect as if included in the enact6 ment of the American Taxpayer Relief Act of 2012 (Public 

7 Law 112–240). 

8 SEC. 3. TEMPORARY EXTENSION OF EXTENDED BENEFIT 

9 PROVISIONS. 

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

11 Unemployed Workers and Struggling Families Act, as 

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

13 is amended— 

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

15 place it appears and inserting ‘‘May 31, 2014’’; and 

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

17 2014’’ and inserting ‘‘November 30, 2014’’. 

18 (b) EXTENSION OF MATCHING FOR STATES WITH

19 NO WAITING WEEK.—Section 5 of the Unemployment 

20 Compensation Extension Act of 2008 (Public Law 110– 

21 449; 26 U.S.C. 3304 note) is amended by striking ‘‘June 

22 30, 2014’’ and inserting ‘‘November 30, 2014’’. 

23 (c) EXTENSION OF MODIFICATION OF INDICATORS

24 UNDER THE EXTENDED BENEFIT PROGRAM.—Section 

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1 pensation Act of 1970 (26 U.S.C. 3304 note) is amend2 ed— 

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

4 31, 2013’’ and inserting ‘‘May 31, 2014’’; and 

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

6 31, 2013’’ and inserting ‘‘May 31, 2014’’. 

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

8 this section shall take effect as if included in the enact9 ment of the American Taxpayer Relief Act of 2012 (Public 

10 Law 112–240). 

11 SEC. 4. EXTENSION OF FUNDING FOR REEMPLOYMENT 

12 SERVICES AND REEMPLOYMENT AND ELIGI13 BILITY ASSESSMENT ACTIVITIES. 

14 (a) IN GENERAL.—Section 4004(c)(2)(A) of the Sup15 plemental Appropriations Act, 2008 (Public Law 110– 

16 252; 26 U.S.C. 3304 note) is amended by striking 

17 ‘‘through fiscal year 2014’’ and inserting ‘‘through the 

18 first five months of fiscal year 2015’’. 

19 (b) EFFECTIVE DATE.—The amendment made by 

20 this section shall take effect as if included in the enact21 ment of the American Taxpayer Relief Act of 2012 (Public 

22 Law 112–240). 


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1 SEC. 5. ADDITIONAL EXTENDED UNEMPLOYMENT BENE2 FITS UNDER THE RAILROAD UNEMPLOY3 MENT INSURANCE ACT. 

4 (a) EXTENSION.—Section 2(c)(2)(D)(iii) of the Rail5 road Unemployment Insurance Act (45 U.S.C. 

6 352(c)(2)(D)(iii)) is amended— 

7 (1) by striking ‘‘June 30, 2013’’ and inserting 

8 ‘‘November 30, 2013’’; and 

9 (2) by striking ‘‘December 31, 2013’’ and in10 serting ‘‘May 31, 2014’’. 

11 (b) CLARIFICATION ON AUTHORITY TO USE

12 FUNDS.—Funds appropriated under either the first or 

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

14 Railroad Unemployment Insurance Act shall be available 

15 to cover the cost of additional extended unemployment 

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

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

18 cover the cost of such benefits provided under such section 

19 2(c)(2)(D), as in effect on the day before the date of en20 actment of this Act. 

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

22 funds in the Treasury not otherwise appropriated, there 

23 are appropriated to the Railroad Retirement Board 

24 $105,000 for administrative expenses associated with the 

25 payment of additional extended unemployment benefits 

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1 ployment Insurance Act by reason of the amendments 

2 made by subsection (a), to remain available until ex3 pended. 

4 SEC. 6. FLEXIBILITY FOR UNEMPLOYMENT PROGRAM 

5 AGREEMENTS. 

6 (a) FLEXIBILITY.— 

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

8 4001 of the Supplemental Appropriations Act, 2008 

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

10 not apply with respect to a State that has enacted 

11 a law before December 1, 2013, that, upon taking 

12 effect, would violate such subsection. 

13 (2) EFFECTIVE DATE.—Paragraph (1) is effec14 tive with respect to weeks of unemployment begin15 ning on or after December 29, 2013. 

16 (b) PERMITTING A SUBSEQUENT AGREEMENT.— 

17 Nothing in title IV of the Supplemental Appropriations 

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

19 shall preclude a State whose agreement under such title 

20 was terminated from entering into a subsequent agree21 ment under such title on or after the date of the enact22 ment of this Act if the State, taking into account the ap23 plication of subsection (a), would otherwise meet the re24 quirements for an agreement under such title. 


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1 SEC. 7. IMPROVEMENTS TO THE EMERGENCY UNEMPLOY2 MENT COMPENSATION PROGRAM. 

3 (a) REQUIREMENT THAT REEMPLOYMENT SERVICES

4 AND REEMPLOYMENT AND ELIGIBILITY ASSESSMENT AC5 TIVITIES INCLUDE AN ASSESSMENT OF WHY THE INDI6 VIDUAL IS STILL UNEMPLOYED AND THE ACTIONS THAT

7 THE INDIVIDUAL MUST UNDERTAKE IN ORDER TO IM8 PROVE THEIR EMPLOYMENT PROSPECTS.— 

9 (1) IN GENERAL.—Section 4001(i)(2)(A)(ii) of 

10 the Supplemental Appropriations Act, 2008 (Public 

11 Law 110–252; 26 U.S.C. 3304 note) is amended by 

12 inserting ‘‘and an assessment of the reasons why the 

13 individual continues to be unemployed and the ac14 tions that the individual must undertake in order to 

15 improve their employment prospects (including 

16 through enrollment in a job retraining program 

17 under subsection (k)(1) if the State has made the 

18 election under such section)’’ before the semicolon at 

19 the end. 

20 (2) EFFECTIVE DATE.—The amendment made 

21 by this subsection shall apply on and after the date 

22 of the enactment of this Act. 

23 (b) STATE OPTION TO REQUIRE THAT AN INDI24 VIDUAL PARTICIPATE IN A JOB RETRAINING PROGRAM OR

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1 BLE TO RECEIVE EMERGENCY UNEMPLOYMENT COM2 PENSATION.— 

3 (1) IN GENERAL.—Section 4001 of the Supple4 mental Appropriations Act, 2008 (Public Law 110– 

5 252; 26 U.S.C. 3304 note) is amended by adding at 

6 the end the following new subsection: 

7 ‘‘(k) STATE OPTION TO REQUIRE THAT AN INDI8 VIDUAL PARTICIPATE IN A JOB RETRAINING PROGRAM OR

9 PERFORM COMMUNITY SERVICE AS A CONDITION OF RE10 CEIVING EMERGENCY UNEMPLOYMENT COMPENSA11 TION.— 

12 ‘‘(1) IN GENERAL.—Under an agreement under 

13 subsection (a), a State may elect to require an indi14 vidual, as a condition of eligibility for emergency un15 employment compensation for any week, to meet the 

16 following for such week: 

17 ‘‘(A) PARTICIPATE IN A STATE-APPROVED

18 JOB RETRAINING PROGRAM.—The individual is 

19 participating in a job retraining program ap20 proved by the State during such week. 

21 ‘‘(B) PERFORM COMMUNITY SERVICE IF

22 THE STATE DETERMINES THAT A JOB TRAINING

23 PROGRAM IS NOT APPROPRIATE.—If the State 

24 determines that participation in a program 

25 under subparagraph (A) for such week is not 


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1 appropriate for the individual, in lieu of such 

2 participation the individual performs at least 20 

3 hours of community service during such week. 

4 For purposes of the preceding sentence, the 

5 term ‘community service’ means unpaid service 

6 by an individual to an organization described in 

7 section 501(c)(3) of the Internal Revenue Code 

8 of 1986 or to a Federal, State, or local agency 

9 (as permitted in accordance with applicable 

10 Federal, State, and local law). 

11 ‘‘(2) APPLICATION.—If the State makes the 

12 election under paragraph (1)— 

13 ‘‘(A) such election shall apply with respect 

14 to all claimants for emergency unemployment in 

15 the State; and 

16 ‘‘(B) the services and activities under sub17 section (i) with respect to an individual, includ18 ing the assessments under paragraph (2)(A)(ii) 

19 of such subsection, are required to begin prior 

20 to the individual receiving emergency unemploy21 ment compensation under this title. 

22 ‘‘(3) INFORMATION.—If the State makes the 

23 election under paragraph (1), an individual shall 

24 provide the State agency with such information as 

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1 vidual is meeting the requirement under paragraph 

2 (1) for a week.’’. 

3 (2) EFFECTIVE DATE.—The amendment made 

4 by this subsection shall apply to weeks of unemploy5 ment beginning on or after the date of the enact6 ment of this Act. 

7 SEC. 8. REQUIREMENT THAT INDIVIDUALS RECEIVING 

8 EMERGENCY UNEMPLOYMENT COMPENSA9 TION BE ACTIVELY ENGAGED IN A SYSTEM10 ATIC AND SUSTAINED EFFORT TO OBTAIN 

11 SUITABLE WORK. 

12 (a) IN GENERAL.—Subsection (h) of section 4001 of 

13 the Supplemental Appropriations Act, 2008 (Public Law 

14 110-252; 26 U.S.C. 3304 note) is amended to read as fol15 lows: 

16 ‘‘(h) ACTIVELY SEEKING WORK.— 

17 ‘‘(1) IN GENERAL.—For purposes of subsection 

18 (b)(4), payment of emergency unemployment com19 pensation shall not be made to any individual for 

20 any week of unemployment— 

21 ‘‘(A) during which the individual fails to 

22 accept any offer of suitable work (as defined in 

23 paragraph (3)) or fails to apply for any suitable 

24 work to which the individual was referred by 

25 the State agency; or 


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1 ‘‘(B) during which the individual fails to 

2 actively engage in seeking work, unless such in3 dividual is not actively engaged in seeking work 

4 because such individual is, as determined in ac5 cordance with State law— 

6 ‘‘(i) before any court of the United 

7 States or any State pursuant to a lawfully 

8 issued summons to appear for jury duty 

9 (as such term may be defined by the Sec10 retary); or 

11 ‘‘(ii) hospitalized for treatment of an 

12 emergency or a life-threatening condition 

13 (as such term may be defined by the Sec14 retary), 

15 if such exemptions in clauses (i) and (ii) apply 

16 to recipients of regular benefits, and the State 

17 chooses to apply such exemptions for recipients 

18 of emergency unemployment benefits. 

19 ‘‘(2) PERIOD OF INELIGIBILITY.—If any indi20 vidual is ineligible for emergency unemployment 

21 compensation for any week by reason of a failure de22 scribed in subparagraph (A) or (B) of paragraph 

23 (1), the individual shall be ineligible to receive emer24 gency unemployment compensation for any week 

25 which begins during a period which— 


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1 ‘‘(A) begins with the week following the 

2 week in which such failure occurs; and 

3 ‘‘(B) does not end until such individual has 

4 been employed during at least 4 weeks which 

5 begin after such failure and the total of the re6 muneration earned by the individual for being 

7 so employed is not less than the product of 4 

8 multiplied by the individual’s average weekly 

9 benefit amount for the individual’s benefit year. 

10 ‘‘(3) SUITABLE WORK.—For purposes of this 

11 subsection, the term ‘suitable work’ means, with re12 spect to any individual, any work which is within 

13 such individual’s capabilities, except that, if the indi14 vidual furnishes evidence satisfactory to the State 

15 agency that such individual’s prospects for obtaining 

16 work in his customary occupation within a reason17 ably short period are good, the determination of 

18 whether any work is suitable work with respect to 

19 such individual shall be made in accordance with the 

20 applicable State law. 

21 ‘‘(4) EXCEPTION.—Extended compensation 

22 shall not be denied under subparagraph (A) of para23 graph (1) to any individual for any week by reason 

24 of a failure to accept an offer of, or apply for, suit25 able work— 


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1 ‘‘(A) if the gross average weekly remunera2 tion payable to such individual for the position 

3 does not exceed the sum of— 

4 ‘‘(i) the individual’s average weekly 

5 benefit amount for his benefit year, plus 

6 ‘‘(ii) the amount (if any) of supple7 mental unemployment compensation bene8 fits (as defined in section 501(c)(17)(D) of 

9 the Internal Revenue Code of 1986) pay10 able to such individual for such week; 

11 ‘‘(B) if the position was not offered to such 

12 individual in writing and was not listed with the 

13 State employment service; 

14 ‘‘(C) if such failure would not result in a 

15 denial of compensation under the provisions of 

16 the applicable State law to the extent that such 

17 provisions are not inconsistent with the provi18 sions of paragraphs (3) and (5); or 

19 ‘‘(D) if the position pays wages less than 

20 the higher of— 

21 ‘‘(i) the minimum wage provided by 

22 section 6(a)(1) of the Fair Labor Stand23 ards Act of 1938, without regard to any 

24 exemption; or 


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1 ‘‘(ii) any applicable State or local min2 imum wage. 

3 ‘‘(5) ACTIVELY ENGAGED IN SEEKING WORK.— 

4 For purposes of this subsection, an individual shall 

5 be treated as actively engaged in seeking work dur6 ing any week if— 

7 ‘‘(A) the individual has engaged in a sys8 tematic and sustained effort to obtain work 

9 during such week, and 

10 ‘‘(B) the individual provides tangible evi11 dence to the State agency that he has engaged 

12 in such an effort during such week. 

13 ‘‘(6) REFERRAL.—The State agency shall pro14 vide for referring applicants for emergency unem15 ployment benefits to any suitable work to which 

16 paragraph (4) would not apply.’’. 

17 (b) EFFECTIVE DATE.—The amendments made by 

18 this section shall take effect on the date of the enactment 

19 of this Act. 

20 SEC. 9. ENDING UNEMPLOYMENT PAYMENTS TO JOBLESS 

21 MILLIONAIRES AND BILLIONAIRES. 

22 (a) PROHIBITION.—Notwithstanding any other provi23 sion of law, no Federal funds may be used to make pay24 ments of unemployment compensation (including such 

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1 pensation Act of 1970 and the emergency unemployment 

2 compensation program under title IV of the Supplemental 

3 Appropriations Act, 2008) to an individual whose adjusted 

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

5 than $1,000,000. 

6 (b) COMPLIANCE.—Unemployment Insurance appli7 cations shall include a form or procedure for an individual 

8 applicant to certify the individual’s adjusted gross income 

9 was not equal to or greater than $1,000,000 in the pre10 ceding year. 

11 (c) AUDITS.—The certifications required by sub12 section (b) shall be auditable by the U.S. Department of 

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

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

15 states to verify the residency, employment, legal, and in16 come status of applicants for Unemployment Insurance 

17 and no Federal funds may be expended for purposes of 

18 determining an individual’s eligibility under this Act. 

19 (e) EFFECTIVE DATE.—The prohibition under sub20 section (a) shall apply to weeks of unemployment begin21 ning on or after the date of the enactment of this Act. 

22 SEC. 10. CONSOLIDATIONS OF RELEVANT JOB TRAINING 

23 PROGRAMS AND ACTIVITIES. 

24 (a) REPORT.—The Secretary of Labor, in coordina25 tion with the Director of the Office of Management and 


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1 Budget, shall prepare a report on the consolidations of 

2 Federal job training programs and activities determined 

3 to be unnecessarily duplicative (referred to in this section 

4 as ‘‘relevant job training programs and activities’’). Such 

5 report shall— 

6 (1) describe all Federal job training programs 

7 and activities; 

8 (2) propose consolidations of the relevant job 

9 training programs and activities; 

10 (3) provide a justification for those Federal job 

11 training programs and activities not included in such 

12 consolidations; and 

13 (4) establish a plan to provide for such consoli14 dations, including recommendations for necessary 

15 legislation. 

16 (b) SUBMISSION.—Not later than 3 months after the 

17 date of enactment of this Act, the Secretary of Labor shall 

18 submit the report to the appropriate committees of Con19 gress. 

20 SEC. 11. FUNDING STABILIZATION. 

21 (a) FUNDING STABILIZATION UNDER THE INTERNAL

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

23 430(h)(2)(C)(iv) of the Internal Revenue Code of 1986 is 

24 amended to read as follows: 


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‘‘If the calendar year is: The applicable minimum 

percentage is: 

The applicable maximum 

percentage is: 

2012, 2013, 2014, 2015, 

2016, or 2017.

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

2018 ............................... 85% ................................ 115% 

2019 ............................... 80% ................................ 120% 

2020 ............................... 75% ................................ 125% 

After 2020 ...................... 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, or 2017.

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

2018 ............................... 85% ................................ 115% 

2019 ............................... 80% ................................ 120% 

2020 ............................... 75% ................................ 125% 

After 2020 ...................... 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 ‘‘2020’’. 

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. 


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1 (c) STABILIZATION NOT TO APPLY FOR PURPOSES

2 OF CERTAIN ACCELERATED BENEFIT DISTRIBUTION

3 RULES.— 

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

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

6 of the Internal Revenue Code of 1986 is amended by 

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

8 (determined by not taking into account any adjust9 ment of segment rates under section 

10 430(h)(2)(C)(iv))’’. 

11 (2) EMPLOYEE RETIREMENT INCOME SECURITY

12 ACT OF 1974.—The second sentence of subparagraph 

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

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

15 1056(g)(3)(B)) is amended by striking ‘‘of such 

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

17 not taking into account any adjustment of segment 

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

19 (3) EFFECTIVE DATE.— 

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

21 subparagraph (B), the amendments made by 

22 this subsection shall apply to plan years begin23 ning after December 31, 2014. 

24 (B) COLLECTIVELY BARGAINED PLANS.— 

25 In the case of a plan maintained pursuant to 1 


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1 or more collective bargaining agreements, the 

2 amendments made by this subsection shall 

3 apply to plan years beginning after December 

4 31, 2015. 

5 (4) PROVISIONS RELATING TO PLAN AMEND6 MENTS.— 

7 (A) IN GENERAL.—If this paragraph ap8 plies to any amendment to any plan or annuity 

9 contract, such plan or contract shall be treated 

10 as being operated in accordance with the terms 

11 of the plan during the period described in sub12 paragraph (B)(ii). 

13 (B) AMENDMENTS TO WHICH PARAGRAPH

14 APPLIES.— 

15 (i) IN GENERAL.—This paragraph 

16 shall apply to any amendment to any plan 

17 or annuity contract which is made— 

18 (I) pursuant to the amendments 

19 made by this subsection, or pursuant 

20 to any regulation issued by the Sec21 retary of the Treasury or the Sec22 retary of Labor under any provision 

23 as so amended, and 

24 (II) on or before the last day of 

25 the first plan year beginning on or 


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1 after January 1, 2016, or such later 

2 date as the Secretary of the Treasury 

3 may prescribe. 

4 (ii) CONDITIONS.—This subsection 

5 shall not apply to any amendment unless, 

6 during the period— 

7 (I) beginning on the date that 

8 the amendments made by this sub9 section or the regulation described in 

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

11 case of a plan or contract amendment 

12 not required by such amendments or 

13 such regulation, the effective date 

14 specified by the plan), and 

15 (II) ending on the date described 

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

17 date the plan or contract amendment 

18 is adopted), 

19 the plan or contract is operated as if such 

20 plan or contract amendment were in effect, 

21 and such plan or contract amendment ap22 plies retroactively for such period. 

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

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1 tirement Income Security Act of 1974 and sec2 tion 411(d)(6) of the Internal Revenue Code of 

3 1986 solely by reason of a plan amendment to 

4 which this paragraph applies. 

5 (d) MODIFICATION OF FUNDING TARGET DETER6 MINATION PERIODS.— 

7 (1) INTERNAL REVENUE CODE OF 1986.— 

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

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

10 first day of the plan year’’ and inserting ‘‘the valu11 ation date for the plan year’’. 

12 (2) EMPLOYEE RETIREMENT INCOME SECURITY

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

14 the Employee Retirement Income Security Act of 

15 1974 (29 U.S.C. 1083(h)(2)(B)(i)) is amended by 

16 striking ‘‘the first day of the plan year’’ and insert17 ing ‘‘the valuation date for the plan year’’. 

18 (e) EFFECTIVE DATE.— 

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

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

21 to plan years beginning after December 31, 2012. 

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

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

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


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1 January 1, 2014, either (as specified in the elec2 tion)— 

3 (A) for all purposes for which such amend4 ments apply, or 

5 (B) solely for purposes of determining the 

6 adjusted funding target attainment percentage 

7 under sections 436 of the Internal Revenue 

8 Code of 1986 and 206(g) of the Employee Re9 tirement Income Security Act of 1974 for such 

10 plan year. 

11 A plan shall not be treated as failing to meet the re12 quirements of section 204(g) of such Act and section 

13 411(d)(6) of such Code solely by reason of an elec14 tion under this paragraph. 

15 SEC. 12. REDUCTION IN BENEFITS BASED ON RECEIPT OF 

16 UNEMPLOYMENT COMPENSATION. 

17 (a) IN GENERAL.—Title II of the Social Security Act 

18 (42 U.S.C. 401 et seq.) is amended by inserting after sec19 tion 224 the following new section: 

20 ‘‘REDUCTION IN BENEFITS BASED ON RECEIPT OF

21 UNEMPLOYMENT COMPENSATION

22 ‘‘SEC. 224A (a)(1) If for any month prior to the 

23 month in which an individual attains retirement age (as 

24 defined in section 216(l)(1))— 

25 ‘‘(A) such individual is entitled to benefits 

26 under section 223, and 


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1 ‘‘(B) such individual is entitled for such 

2 month to unemployment compensation, 

3 the total of the individual’s benefits under section 

4 223 for such month and of any benefits under sec5 tion 202 for such month based on the individual’s 

6 wages and self-employment income shall be reduced 

7 (but not below zero) by the total amount of unem8 ployment compensation received by such individual 

9 for such month. 

10 ‘‘(2) The reduction of benefits under paragraph 

11 (1) shall also apply to any past-due benefits under 

12 section 223 for any month in which the individual 

13 was entitled to— 

14 ‘‘(A) benefits under such section, and 

15 ‘‘(B) unemployment compensation. 

16 ‘‘(3) The reduction of benefits under paragraph 

17 (1) shall not apply to any benefits under section 223 

18 for any month, or any benefits under section 202 for 

19 such month based on the individual’s wages and self20 employment income for such month, if the individual 

21 is entitled for such month to unemployment com22 pensation following a period of trial work (as de23 scribed in section 222(c)(1), participation in the 

24 Ticket to Work and Self-Sufficiency Program estab25 lished under section 1148, or participation in any 


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•S 2097 PCS

1 other program that is designed to encourage an indi2 vidual entitled to benefits under section 223 or 202 

3 to work. 

4 ‘‘(b) If any unemployment compensation is payable 

5 to an individual on other than a monthly basis (including 

6 a benefit payable as a lump sum to the extent that it is 

7 a commutation of, or a substitute for, such periodic com8 pensation), the reduction under this section shall be made 

9 at such time or times and in such amounts as the Commis10 sioner of Social Security (referred to in this section as the 

11 ‘Commissioner’) determines will approximate as nearly as 

12 practicable the reduction prescribed by subsection (a). 

13 ‘‘(c) Reduction of benefits under this section shall be 

14 made after any applicable reductions under section 203(a) 

15 and section 224, but before any other applicable deduc16 tions under section 203. 

17 ‘‘(d)(1) Subject to paragraph (2), if the Commis18 sioner determines that an individual may be eligible for 

19 unemployment compensation which would give rise to a 

20 reduction of benefits under this section, the Commissioner 

21 may require, as a condition of certification for payment 

22 of any benefits under section 223 to any individual for 

23 any month and of any benefits under section 202 for such 

24 month based on such individual’s wages and self-employ25 ment income, that such individual certify— 


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•S 2097 PCS

1 ‘‘(A) whether the individual has filed or intends 

2 to file any claim for unemployment compensation, 

3 and 

4 ‘‘(B) if the individual has filed a claim, whether 

5 there has been a decision on such claim. 

6 ‘‘(2) For purposes of paragraph (1), the Commis7 sioner may, in the absence of evidence to the contrary, 

8 rely upon a certification by the individual that the indi9 vidual has not filed and does not intend to file such a 

10 claim, or that the individual has so filed and no final deci11 sion thereon has been made, in certifying benefits for pay12 ment pursuant to section 205(i). 

13 ‘‘(e) Whenever a reduction in total benefits based on 

14 an individual’s wages and self-employment income is made 

15 under this section for any month, each benefit, except the 

16 disability insurance benefit, shall first be proportionately 

17 decreased, and any excess of such reduction over the sum 

18 of all such benefits other than the disability insurance ben19 efit shall then be applied to such disability insurance ben20 efit. 

21 ‘‘(f)(1) Notwithstanding any other provision of law, 

22 the head of any Federal agency shall provide such infor23 mation within its possession as the Commissioner may re24 quire for purposes of making a timely determination of 

25 the amount of the reduction, if any, required by this secVerDate Mar 15 2010 03:29 Mar 11, 2014 Jkt 039200 PO 00000 Frm 00025 Fmt 6652 Sfmt 6201 E:\BILLS\S2097.PCS S2097

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1 tion in benefits payable under this title, or verifying other 

2 information necessary in carrying out the provisions of 

3 this section. 

4 ‘‘(2) The Commissioner is authorized to enter into 

5 agreements with States, political subdivisions, and other 

6 organizations that administer unemployment compensa7 tion, in order to obtain such information as the Commis8 sioner may require to carry out the provisions of this sec9 tion. 

10 ‘‘(g) For purposes of this section, the term ‘unem11 ployment compensation’ has the meaning given that term 

12 in section 85(b) of the Internal Revenue Code of 1986, 

13 and the total amount of unemployment compensation to 

14 which an individual is entitled shall be determined prior 

15 to any applicable reduction under State law based on the 

16 receipt of benefits under section 202 or 223.’’. 

17 (b) CONFORMING AMENDMENT.—Section 224(a) of 

18 the Social Security Act (42 U.S.C. 424a(a)) is amended, 

19 in the matter preceding paragraph (1), by striking ‘‘the 

20 age of 65’’ and inserting ‘‘retirement age (as defined in 

21 section 216(l)(1))’’. 

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

23 subsections (a) and (b) shall apply to benefits payable for 

24 months beginning on or after the date that is 12 months 

25 after the date of enactment of this section. 


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1 SEC. 13. EXTENSION OF CUSTOMS USER FEES. 

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

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

4 is amended— 

5 (1) in subparagraph (A), by striking ‘‘Sep6 tember 30, 2023’’ and inserting ‘‘September 30, 

7 2024’’; and 

8 (2) in subparagraph (B)(i), by striking ‘‘Sep9 tember 30, 2023’’ and inserting ‘‘September 30, 

10 2024’’. 


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Calendar No. 318 

113TH CONGRESS 

2D SESSION S. 2097 

A BILL 

To provide for the extension of certain 

unemployment benefits, and for other purposes. 

MARCH 10, 2014 

Read the second time and placed on the calendar 


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