II 

113TH CONGRESS 

2D SESSION S. 2532 

To provide for the extension of certain unemployment benefits. 

IN THE SENATE OF THE UNITED STATES 

JUNE 25, 2014 

Mr. REED (for himself and Mr. HELLER) introduced the following bill; which 

was read twice and referred to the Committee on Finance 

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: 

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. 


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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: 

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

19 of the Emergency Unemployment Compensation 

20 Extension Act of 2014;’’. 


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

2 this section shall apply to weeks of unemployment begin3 ning on or after the date of the enactment of this Act. 

4 SEC. 3. TEMPORARY EXTENSION OF EXTENDED BENEFIT 

5 PROVISIONS. 

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

7 Unemployed Workers and Struggling Families Act, as 

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

9 is amended— 

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

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

12 months after the date of the enactment of the Emer13 gency Unemployment Compensation Extension Act 

14 of 2014’’; and 

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

16 2014’’ and inserting ‘‘the date that is 11 months 

17 after the date of the enactment of the Emergency 

18 Unemployment Compensation Extension Act of 

19 2014’’. 

20 (b) EXTENSION OF MATCHING FOR STATES WITH

21 NO WAITING WEEK.—Section 5 of the Unemployment 

22 Compensation Extension Act of 2008 (Public Law 110– 

23 449; 26 U.S.C. 3304 note) is amended by striking ‘‘June 

24 30, 2014’’ and inserting ‘‘the date that is 11 months after 


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1 the date of the enactment of the Emergency Unemploy2 ment Compensation Extension Act of 2014’’. 

3 (c) EXTENSION OF MODIFICATION OF INDICATORS

4 UNDER THE EXTENDED BENEFIT PROGRAM.—Section 

5 203 of the Federal-State Extended Unemployment Com6 pensation Act of 1970 (26 U.S.C. 3304 note) is amend7 ed— 

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

9 31, 2013’’ and inserting ‘‘the date that is 5 months 

10 after the date of the enactment of the Emergency 

11 Unemployment Compensation Extension Act of 

12 2014’’; and 

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

14 31, 2013’’ and inserting ‘‘the date that is 5 months 

15 after the date of the enactment of the Emergency 

16 Unemployment Compensation Extension Act of 

17 2014’’. 

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

19 this section shall apply to weeks of unemployment begin20 ning on or after the date of the enactment of this Act. 

21 SEC. 4. EXTENSION OF FUNDING FOR REEMPLOYMENT 

22 SERVICES AND REEMPLOYMENT AND ELIGI23 BILITY ASSESSMENT ACTIVITIES. 

24 (a) EXTENSION.— 


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

2 Supplemental Appropriations Act, 2008 (Public Law 

3 110–252; 26 U.S.C. 3304 note) is amended by strik4 ing ‘‘through fiscal year 2014’’ and inserting 

5 ‘‘through fiscal year 2015’’. 

6 (2) EFFECTIVE DATE.—The amendment made 

7 by this subsection shall take effect as if included in 

8 the enactment of the American Taxpayer Relief Act 

9 of 2012 (Public Law 112–240). 

10 (b) TIMING FOR SERVICES AND ACTIVITIES.— 

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

12 Supplemental Appropriations Act, 2008 (Public Law 

13 110–252; 26 U.S.C. 3304 note) is amended by add14 ing at the end the following new sentence: 

15 ‘‘At a minimum, such reemployment services 

16 and reemployment and eligibility assessment ac17 tivities shall be provided to an individual within 

18 a time period (determined appropriate by the 

19 Secretary) after the date the individual begins 

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

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

22 time period (determined appropriate by the Sec23 retary) after the date the individual begins to 

24 receive amounts under section 4002(d) (third 

25 tier benefits).’’. 


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1 (2) EFFECTIVE DATE.—The amendment made 

2 by this subsection shall apply on and after the date 

3 of the enactment of this Act. 

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

5 purposes of the reemployment services and reemployment 

6 and eligibility assessment activities under section 4001(i) 

7 of the Supplemental Appropriations Act, 2008 (Public 

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

9 (1) to better link the unemployed with the over10 all workforce system by bringing individuals receiv11 ing unemployment insurance benefits in for person12 alized assessments and referrals to reemployment 

13 services; and 

14 (2) to provide individuals receiving unemploy15 ment insurance benefits with early access to specific 

16 strategies that can help get them back into the 

17 workforce faster, including through— 

18 (A) the development of a reemployment 

19 plan; 

20 (B) the provision of access to relevant 

21 labor market information; 

22 (C) the provision of access to information 

23 about industry-recognized credentials that are 

24 regionally relevant or nationally portable; 


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1 (D) the provision of referrals to reemploy2 ment services and training; and 

3 (E) an assessment of the individual’s on4 going eligibility for unemployment insurance 

5 benefits. 

6 SEC. 5. ADDITIONAL EXTENDED UNEMPLOYMENT BENE7 FITS UNDER THE RAILROAD UNEMPLOY8 MENT INSURANCE ACT. 

9 (a) EXTENSION.— 

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

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

12 352(c)(2)(D)(iii)) is amended— 

13 (A) by striking ‘‘June 30, 2013’’ and in14 serting ‘‘June 30, 2014’’; and 

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

16 inserting ‘‘December 31, 2014’’. 

17 (2) EFFECTIVE DATE.—The amendments made 

18 by this subsection shall apply to weeks of unemploy19 ment beginning on or after the date of the enact20 ment of this Act. 

21 (b) CLARIFICATION ON AUTHORITY TO USE

22 FUNDS.—Funds appropriated under either the first or 

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

24 Railroad Unemployment Insurance Act shall be available 

25 to cover the cost of additional extended unemployment 


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

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

3 cover the cost of such benefits provided under such section 

4 2(c)(2)(D), as in effect on the day before the date of en5 actment of this Act. 

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

7 funds in the Treasury not otherwise appropriated, there 

8 are appropriated to the Railroad Retirement Board 

9 $250,000 for administrative expenses associated with the 

10 payment of additional extended unemployment benefits 

11 provided under section 2(c)(2)(D) of the Railroad Unem12 ployment Insurance Act by reason of the amendments 

13 made by subsection (a), to remain available until ex14 pended. 

15 SEC. 6. FLEXIBILITY FOR UNEMPLOYMENT PROGRAM 

16 AGREEMENTS. 

17 (a) FLEXIBILITY.— 

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

19 4001 of the Supplemental Appropriations Act, 2008 

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

21 not apply with respect to a State that has enacted 

22 a law before June 30, 2014, that, upon taking ef23 fect, would violate such subsection. 

24 (2) EFFECTIVE DATE.—Paragraph (1) is effec25 tive with respect to weeks of unemployment beginVerDate Mar 15 2010 00:19 Jul 02, 2014 Jkt 039200 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 E:\BILLS\S2532.IS S2532

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1 ning on or after the date of the enactment of this 

2 Act. 

3 (b) PERMITTING A SUBSEQUENT AGREEMENT.— 

4 Nothing in title IV of the Supplemental Appropriations 

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

6 shall preclude a State whose agreement under such title 

7 was terminated from entering into a subsequent agree8 ment under such title on or after the date of the enact9 ment of this Act if the State, taking into account the ap10 plication of subsection (a), would otherwise meet the re11 quirements for an agreement under such title. 

12 SEC. 7. ENDING UNEMPLOYMENT PAYMENTS TO JOBLESS 

13 MILLIONAIRES AND BILLIONAIRES. 

14 (a) PROHIBITION.—Notwithstanding any other provi15 sion of law, no Federal funds may be used for payments 

16 of unemployment compensation under the emergency un17 employment compensation program under title IV of the 

18 Supplemental Appropriations Act, 2008 (Public Law 110– 

19 252; 26 U.S.C. 3304 note) to an individual whose adjusted 

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

21 than $1,000,000. 

22 (b) COMPLIANCE.—Unemployment insurance appli23 cations shall include a form or procedure for an individual 

24 applicant to certify the individual’s adjusted gross income 


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1 was not equal to or greater than $1,000,000 in the pre2 ceding year. 

3 (c) AUDITS.—The certifications required by sub4 section (b) shall be auditable by the U.S. Department of 

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

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

7 States to verify the residency, employment, legal, and in8 come status of applicants for unemployment insurance 

9 and no Federal funds may be expended for purposes of 

10 determining whether or not the prohibition under sub11 section (a) applies with respect to an individual. 

12 (e) EFFECTIVE DATE.—The prohibition under sub13 section (a) shall apply to weeks of unemployment begin14 ning on or after the date of the enactment of this Act. 

15 SEC. 8. GAO STUDY ON THE USE OF WORK SUITABILITY RE16 QUIREMENTS IN UNEMPLOYMENT INSUR17 ANCE PROGRAMS. 

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

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

20 requirements to strengthen requirements to ensure that 

21 unemployment insurance benefits are being provided to in22 dividuals who are actively looking for work and who truly 

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

24 an analysis of— 


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1 (1) how work suitability requirements work 

2 under both State and Federal unemployment insur3 ance programs; and 

4 (2) how to incorporate and improve such re5 quirements under Federal unemployment insurance 

6 programs; and 

7 (3) other items determined appropriate by the 

8 Comptroller General. 

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

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

11 the United States shall brief Congress on the ongoing 

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

13 include preliminary recommendations for such legislation 

14 and administrative action as the Comptroller General de15 termines appropriate. 

16 SEC. 9. FUNDING STABILIZATION. 

17 (a) FUNDING STABILIZATION UNDER THE INTERNAL

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

19 430(h)(2)(C)(iv) of the Internal Revenue Code of 1986 is 

20 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% 

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

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

21 (b) FUNDING STABILIZATION UNDER ERISA.— 


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

2 of section 303(h)(2)(C)(iv) of the Employee Retire3 ment Income Security Act of 1974 is amended to 

4 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%’’. 

5 (2) CONFORMING AMENDMENT.— 

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

7 101(f)(2)(D) of such Act is amended by strik8 ing ‘‘2015’’ and inserting ‘‘2021’’. 

9 (B) STATEMENTS.—The Secretary of 

10 Labor shall modify the statements required 

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

12 101(f)(2)(D)(i) of such Act to conform to the 

13 amendments made by this section. 

14 (c) STABILIZATION NOT TO APPLY FOR PURPOSES

15 OF CERTAIN ACCELERATED BENEFIT DISTRIBUTION

16 RULES.— 

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

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

19 of the Internal Revenue Code of 1986 is amended by 

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

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1 ment of segment rates under section 

2 430(h)(2)(C)(iv))’’. 

3 (2) EMPLOYEE RETIREMENT INCOME SECURITY

4 ACT OF 1974.—The second sentence of subparagraph 

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

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

7 1056(g)(3)(B)) is amended by striking ‘‘of such 

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

9 not taking into account any adjustment of segment 

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

11 (3) EFFECTIVE DATE.— 

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

13 subparagraph (B), the amendments made by 

14 this subsection shall apply to plan years begin15 ning after December 31, 2014. 

16 (B) COLLECTIVELY BARGAINED PLANS.— 

17 In the case of a plan maintained pursuant to 1 

18 or more collective bargaining agreements, the 

19 amendments made by this subsection shall 

20 apply to plan years beginning after December 

21 31, 2015. 

22 (4) PROVISIONS RELATING TO PLAN AMEND23 MENTS.— 

24 (A) IN GENERAL.—If this paragraph ap25 plies to any amendment to any plan or annuity 


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1 contract, such plan or contract shall be treated 

2 as being operated in accordance with the terms 

3 of the plan during the period described in sub4 paragraph (B)(ii). 

5 (B) AMENDMENTS TO WHICH PARAGRAPH

6 APPLIES.— 

7 (i) IN GENERAL.—This paragraph 

8 shall apply to any amendment to any plan 

9 or annuity contract which is made— 

10 (I) pursuant to the amendments 

11 made by this subsection, or pursuant 

12 to any regulation issued by the Sec13 retary of the Treasury or the Sec14 retary of Labor under any provision 

15 as so amended, and 

16 (II) on or before the last day of 

17 the first plan year beginning on or 

18 after January 1, 2016, or such later 

19 date as the Secretary of the Treasury 

20 may prescribe. 

21 (ii) CONDITIONS.—This subsection 

22 shall not apply to any amendment unless, 

23 during the period— 

24 (I) beginning on the date that 

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1 section or the regulation described in 

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

3 case of a plan or contract amendment 

4 not required by such amendments or 

5 such regulation, the effective date 

6 specified by the plan), and 

7 (II) ending on the date described 

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

9 date the plan or contract amendment 

10 is adopted), 

11 the plan or contract is operated as if such 

12 plan or contract amendment were in effect, 

13 and such plan or contract amendment ap14 plies retroactively for such period. 

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

16 not be treated as failing to meet the require17 ments of section 204(g) of the Employee Re18 tirement Income Security Act of 1974 and sec19 tion 411(d)(6) of the Internal Revenue Code of 

20 1986 solely by reason of a plan amendment to 

21 which this paragraph applies. 

22 (d) MODIFICATION OF FUNDING TARGET DETER23 MINATION PERIODS.— 

24 (1) INTERNAL REVENUE CODE OF 1986.— 

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


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

2 first day of the plan year’’ and inserting ‘‘the valu3 ation date for the plan year’’. 

4 (2) EMPLOYEE RETIREMENT INCOME SECURITY

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

6 the Employee Retirement Income Security Act of 

7 1974 (29 U.S.C. 1083(h)(2)(B)(i)) is amended by 

8 striking ‘‘the first day of the plan year’’ and insert9 ing ‘‘the valuation date for the plan year’’. 

10 (e) EFFECTIVE DATE.— 

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

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

13 to plan years beginning after December 31, 2012. 

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

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

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

17 January 1, 2014, either (as specified in the elec18 tion)— 

19 (A) for all purposes for which such amend20 ments apply, or 

21 (B) solely for purposes of determining the 

22 adjusted funding target attainment percentage 

23 under sections 436 of the Internal Revenue 

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1 tirement Income Security Act of 1974 for such 

2 plan year. 

3 A plan shall not be treated as failing to meet the re4 quirements of section 204(g) of such Act and section 

5 411(d)(6) of such Code solely by reason of an elec6 tion under this paragraph. 

7 SEC. 10. EXTENSION OF CUSTOMS USER FEES. 

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

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

10 is amended— 

11 (1) in subparagraph (A), by striking ‘‘Sep12 tember 30, 2023’’ and inserting ‘‘September 30, 

13 2024’’; and 

14 (2) in subparagraph (B)(i), by striking ‘‘Sep15 tember 30, 2023’’ and inserting ‘‘September 30, 

16 2024’’. 

Æ 


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