111TH CONGRESS 

1ST SESSION H. R. 3548 

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, 
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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Unemployment Com3 pensation Extension Act of 2009’’. 

4 SEC. 2. ADDITIONAL EMERGENCY UNEMPLOYMENT COM5 PENSATION. 

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

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

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

9 following: 

10 ‘‘(d) FURTHER ADDITIONAL EMERGENCY UNEM11 PLOYMENT COMPENSATION.— 

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

13 amount added to an individual’s account under sub14 section (c)(1) (hereinafter ‘additional emergency un15 employment compensation’) is exhausted or at any 

16 time thereafter, such individual’s State is in an ex17 tended benefit period (as determined under para18 graph (2)), such account shall be further augmented 

19 by an amount (hereinafter ‘further additional emer20 gency unemployment compensation’) equal to the 

21 lesser of— 

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

23 regular compensation (including dependents’ al24 lowances) payable to the individual during the 

25 individual’s benefit year under the State law; or 
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1 ‘‘(B) 13 times the individual’s average 

2 weekly benefit amount (as determined under 

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

4 ‘‘(2) EXTENDED BENEFIT PERIOD.—For pur5 poses of paragraph (1), a State shall be considered 

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

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

8 such State under the Federal-State Extended Unem9 ployment Compensation Act of 1970 if— 

10 ‘‘(A) section 203(d) of such Act— 

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

12 for ‘5’ each place it appears; and 

13 ‘‘(ii) did not include the requirement 

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

15 ‘‘(B) section 203(f) of such Act were ap16 plied to such State— 

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

18 State had by law provided for its applica19 tion; 

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

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

22 ‘‘(iii) as if it did not include the re23 quirement under paragraph (1)(A)(ii) 

24 thereof. 
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1 ‘‘(3) COORDINATION RULE.—Notwithstanding 

2 an election under section 4001(e) by a State to pro3 vide for the payment of emergency unemployment 

4 compensation prior to extended compensation, such 

5 State may pay extended compensation to an other6 wise eligible individual prior to any further addi7 tional emergency unemployment compensation, if 

8 such individual claimed extended compensation for 

9 at least 1 week of unemployment after the exhaus10 tion of additional emergency unemployment com11 pensation. 

12 ‘‘(4) LIMITATION.—The account of an indi13 vidual may be augmented not more than once under 

14 this subsection.’’. 

15 (b) CONFORMING AMENDMENT TO NON-AUGMENTA16 TION RULE.—Section 4007(b)(2) of the Supplemental Ap17 propriations Act, 2008 (Public Law 110–252; 26 U.S.C. 

18 3304 note) is amended— 

19 (1) by striking ‘‘then section 4002(c)’’ and in20 serting ‘‘then subsections (c) and (d) of section 

21 4002’’; and 

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

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

24 or (d) (as the case may be))’’. 
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1 (c) TRANSFER OF FUNDS.—Section 4004(e)(1) of 

2 the Supplemental Appropriations Act, 2008 (Public Law 

3 110–252; 26 U.S.C. 3304 note) is amended by striking 

4 ‘‘Act;’’ and inserting ‘‘Act and the Unemployment Com5 pensation Extension Act of 2009;’’. 

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

7 this section shall apply as if included in the enactment 

8 of the Supplemental Appropriations Act, 2008, except that 

9 no amount shall be payable by virtue of such amendments 

10 with respect to any week of unemployment commencing 

11 before the date of the enactment of this Act. 

12 SEC. 3. 0.2 PERCENT FUTA SURTAX. 

13 (a) IN GENERAL.—Section 3301 of the Internal Rev14 enue Code of 1986 (relating to rate of tax) is amended— 

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

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

17 (2) by striking ‘‘calendar year 2010’’ in para18 graph (2) and inserting ‘‘calendar year 2011’’. 

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

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

21 2009. 

22 SEC. 4. REPORTING OF FIRST DAY OF EARNINGS TO DIREC23 TORY OF NEW HIRES. 

24 (a) IN GENERAL.—Section 453A(b)(1)(A) of the So25 cial Security Act (42 U.S.C. 653a(b)(1)(A)) is amended 
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1 by inserting ‘‘the date services for remuneration were first 

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

3 (b) REPORTING FORMAT AND METHOD.—Section 

4 453A(c) of the Social Security Act (42 U.S.C. 653a(c)) 

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

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

7 (c) EFFECTIVE DATE.— 

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

9 the amendments made by this section shall take ef10 fect 6 months after the date of enactment of this 

11 Act. 

12 (2) COMPLIANCE TRANSITION PERIOD.—If the 

13 Secretary of Health and Human Services determines 

14 that State legislation (other than legislation appro15 priating funds) is required in order for a State plan 

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

17 to meet the additional requirements imposed by the 

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

19 not be regarded as failing to meet such requirements 

20 before the first day of the second calendar quarter 

21 beginning after the close of the first regular session 

22 of the State legislature that begins after the effective 

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

24 legislative session, each year of the session is deemed 
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1 to be a separate regular session of the State legisla2 ture. 

3 SEC. 5. COLLECTION IN ALL STATES OF UNEMPLOYMENT 

4 COMPENSATION DUE TO FRAUD. 

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

6 the Internal Revenue Code of 1986 is amended by striking 

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

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

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

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

11 date of the enactment of this Act. 

Passed the House of Representatives September 22, 

2009. 

Attest: 

Clerk. 
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