II 

Calendar No. 174 

111TH CONGRESS 

1ST SESSION H. R. 3548 

IN THE SENATE OF THE UNITED STATES 

SEPTEMBER 22, 2009 

Received 

OCTOBER 8, 2009 

Read the first time 

OCTOBER 13, 2009 

Read the second time and placed on the calendar 

AN ACT 

To amend the Supplemental Appropriations Act, 2008 to 

provide for the temporary availability of certain additional emergency unemployment compensation, 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. 

4 This Act may be cited as the ‘‘Unemployment Com5 pensation Extension Act of 2009’’. 


wwoods2 on DSK1DXX6B1PROD with BILLS
2 

HR 3548 PCS 

1 SEC. 2. ADDITIONAL EMERGENCY UNEMPLOYMENT COM2 PENSATION. 

3 (a) IN GENERAL.—Section 4002 of the Supplemental 

4 Appropriations Act, 2008 (Public Law 110–252; 26 

5 U.S.C. 3304 note) is amended by adding at the end the 

6 following: 

7 ‘‘(d) FURTHER ADDITIONAL EMERGENCY UNEM8 PLOYMENT COMPENSATION.— 

9 ‘‘(1) IN GENERAL.—If, at the time that the 

10 amount added to an individual’s account under sub11 section (c)(1) (hereinafter ‘additional emergency un12 employment compensation’) is exhausted or at any 

13 time thereafter, such individual’s State is in an ex14 tended benefit period (as determined under para15 graph (2)), such account shall be further augmented 

16 by an amount (hereinafter ‘further additional emer17 gency unemployment compensation’) equal to the 

18 lesser of— 

19 ‘‘(A) 50 percent of the total amount of 

20 regular compensation (including dependents’ al21 lowances) payable to the individual during the 

22 individual’s benefit year under the State law; or 

23 ‘‘(B) 13 times the individual’s average 

24 weekly benefit amount (as determined under 

25 subsection (b)(2)) for the benefit year. 


wwoods2 on DSK1DXX6B1PROD with BILLS
3 

HR 3548 PCS 

1 ‘‘(2) EXTENDED BENEFIT PERIOD.—For pur2 poses of paragraph (1), a State shall be considered 

3 to be in an extended benefit period, as of any given 

4 time, if such a period would then be in effect for 

5 such State under the Federal-State Extended Unem6 ployment Compensation Act of 1970 if— 

7 ‘‘(A) section 203(d) of such Act— 

8 ‘‘(i) were applied by substituting ‘6’ 

9 for ‘5’ each place it appears; and 

10 ‘‘(ii) did not include the requirement 

11 under paragraph (1)(A) thereof; or 

12 ‘‘(B) section 203(f) of such Act were ap13 plied to such State— 

14 ‘‘(i) regardless of whether or not the 

15 State had by law provided for its applica16 tion; 

17 ‘‘(ii) by substituting ‘8.5’ for ‘6.5’ in 

18 paragraph (1)(A)(i) thereof; and 

19 ‘‘(iii) as if it did not include the re20 quirement under paragraph (1)(A)(ii) 

21 thereof. 

22 ‘‘(3) COORDINATION RULE.—Notwithstanding 

23 an election under section 4001(e) by a State to pro24 vide for the payment of emergency unemployment 

25 compensation prior to extended compensation, such 


wwoods2 on DSK1DXX6B1PROD with BILLS
4 

HR 3548 PCS 

1 State may pay extended compensation to an other2 wise eligible individual prior to any further addi3 tional emergency unemployment compensation, if 

4 such individual claimed extended compensation for 

5 at least 1 week of unemployment after the exhaus6 tion of additional emergency unemployment com7 pensation. 

8 ‘‘(4) LIMITATION.—The account of an indi9 vidual may be augmented not more than once under 

10 this subsection.’’. 

11 (b) CONFORMING AMENDMENT TO NON-AUGMENTA12 TION RULE.—Section 4007(b)(2) of the Supplemental Ap13 propriations Act, 2008 (Public Law 110–252; 26 U.S.C. 

14 3304 note) is amended— 

15 (1) by striking ‘‘then section 4002(c)’’ and in16 serting ‘‘then subsections (c) and (d) of section 

17 4002’’; and 

18 (2) by striking ‘‘paragraph (2) of such section)’’ 

19 and inserting ‘‘paragraph (2) of such subsection (c) 

20 or (d) (as the case may be))’’. 

21 (c) TRANSFER OF FUNDS.—Section 4004(e)(1) of 

22 the Supplemental Appropriations Act, 2008 (Public Law 

23 110–252; 26 U.S.C. 3304 note) is amended by striking 

24 ‘‘Act;’’ and inserting ‘‘Act and the Unemployment Com25 pensation Extension Act of 2009;’’. 


wwoods2 on DSK1DXX6B1PROD with BILLS
5 

HR 3548 PCS 

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

2 this section shall apply as if included in the enactment 

3 of the Supplemental Appropriations Act, 2008, except that 

4 no amount shall be payable by virtue of such amendments 

5 with respect to any week of unemployment commencing 

6 before the date of the enactment of this Act. 

7 SEC. 3. 0.2 PERCENT FUTA SURTAX. 

8 (a) IN GENERAL.—Section 3301 of the Internal Rev9 enue Code of 1986 (relating to rate of tax) is amended— 

10 (1) by striking ‘‘through 2009’’ in paragraph 

11 (1) and inserting ‘‘through 2010’’, and 

12 (2) by striking ‘‘calendar year 2010’’ in para13 graph (2) and inserting ‘‘calendar year 2011’’. 

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

15 this section shall apply to wages paid after December 31, 

16 2009. 

17 SEC. 4. REPORTING OF FIRST DAY OF EARNINGS TO DIREC18 TORY OF NEW HIRES. 

19 (a) IN GENERAL.—Section 453A(b)(1)(A) of the So20 cial Security Act (42 U.S.C. 653a(b)(1)(A)) is amended 

21 by inserting ‘‘the date services for remuneration were first 

22 performed by the employee,’’ after ‘‘of the employee,’’. 

23 (b) REPORTING FORMAT AND METHOD.—Section 

24 453A(c) of the Social Security Act (42 U.S.C. 653a(c)) 


wwoods2 on DSK1DXX6B1PROD with BILLS
6 

HR 3548 PCS 

1 is amended by inserting ‘‘, to the extent practicable,’’ after 

2 ‘‘Each report required by subsection (b) shall’’. 

3 (c) EFFECTIVE DATE.— 

4 (1) IN GENERAL.—Subject to paragraph (2), 

5 the amendments made by this section shall take ef6 fect 6 months after the date of enactment of this 

7 Act. 

8 (2) COMPLIANCE TRANSITION PERIOD.—If the 

9 Secretary of Health and Human Services determines 

10 that State legislation (other than legislation appro11 priating funds) is required in order for a State plan 

12 under part D of title IV of the Social Security Act 

13 to meet the additional requirements imposed by the 

14 amendment made by subsection (a), the plan shall 

15 not be regarded as failing to meet such requirements 

16 before the first day of the second calendar quarter 

17 beginning after the close of the first regular session 

18 of the State legislature that begins after the effective 

19 date of such amendment. If the State has a 2-year 

20 legislative session, each year of the session is deemed 

21 to be a separate regular session of the State legisla22 ture. 


wwoods2 on DSK1DXX6B1PROD with BILLS
7 

HR 3548 PCS 

1 SEC. 5. COLLECTION IN ALL STATES OF UNEMPLOYMENT 

2 COMPENSATION DUE TO FRAUD. 

3 (a) IN GENERAL.—Subsection (f) of section 6402 of 

4 the Internal Revenue Code of 1986 is amended by striking 

5 paragraph (3) and redesignating paragraphs (4) through 

6 (8) as paragraphs (3) through (7), respectively. 

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

8 this section shall apply to refunds payable on or after the 

9 date of the enactment of this Act. 

Passed the House of Representatives September 22, 

2009. 

Attest: LORRAINE C. MILLER, 

Clerk. 


wwoods2 on DSK1DXX6B1PROD with BILLS
Calendar No. 174 

111TH CONGRESS 

1ST SESSION H. R. 3548 

AN ACT 

To amend the Supplemental Appropriations Act, 

pensation, and for other purposes. certain additional emergency unemployment com2008 to provide for the temporary availability of 

OCTOBER 13, 2009 

Read the second time and placed on the calendar 


wwoods2 on DSK1DXX6B1PROD with BILLS