Responsible Unemployment Compensation Extension Act of 2014

To provide for the extension of certain unemployment benefits, and for other purposes. 1. Short title; table of contents (a) Short title This Act may be cited as the Responsible Unemployment Compensation Extension Act of 2014 (b) Table of contents The table of contents of this Act is as follows: Sec. 1. Short title; table of contents. Sec. 2. Extension and modification 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. Repeal of reductions made by Bipartisan Budget Act of 2013. Sec. 8. Reduction in benefits based on receipt of unemployment compensation. Sec. 9. Reduction of nonMedicare, nondefense direct spending. 2. Extension and modification of emergency unemployment compensation program (a) Extension Section 4007(a)(2) of the Supplemental Appropriations Act, 2008 ( Public Law 110–252 26 U.S.C. 3304 January 1, 2014 April 1, 2014 (b) Modifications relating to weeks of emergency unemployment compensation (1) Number of weeks in first tier beginning after December 28, 2013 Section 4002(b) of such Act is amended— (A) by redesignating paragraph (3) as paragraph (4); (B) in paragraph (2)— (i) in the heading, by inserting , and weeks ending before December 30, 2013 2012 (ii) in the matter preceding subparagraph (A), by inserting , and before December 30, 2013 2012 (C) by inserting after paragraph (2) the following: (3) Special rule relating to amounts established in an account as of a week ending after December 29, 2013 Notwithstanding any provision of paragraph (1), in the case of any account established as of a week ending after December 29, 2013— (A) paragraph (1)(A) shall be applied by substituting 24 percent 80 percent (B) paragraph (1)(B) shall be applied by substituting 6 times 20 times . (2) Number of weeks in second tier beginning after December 28, 2013 Section 4002(c) of such Act is amended by adding at the end the following: (5) Special rule relating to amounts added to an account as of a week ending after December 29, 2013 Notwithstanding any provision of paragraph (1), if augmentation under this subsection occurs as of a week ending after December 29, 2013— (A) paragraph (1)(A) shall be applied by substituting 24 percent 54 percent (B) paragraph (1)(B) shall be applied by substituting 6 times 14 times . (c) Funding Section 4004(e)(1) of the Supplemental Appropriations Act, 2008 ( Public Law 110–252 26 U.S.C. 3304 (1) in subparagraph (I), by striking and (2) in subparagraph (J), by inserting and (3) by inserting after subparagraph (J) the following: (K) the amendments made by subsections (a) and (b) of section 2 of the Responsible Unemployment Compensation Extension Act of 2014 . (d) Effective date The amendments made by this section shall take effect as if included in the enactment of the American Taxpayer Relief Act of 2012 ( Public Law 112–240 3. Temporary extension of extended benefit provisions (a) In general Section 2005 of the Assistance for Unemployed Workers and Struggling Families Act, as contained in Public Law 111–5 26 U.S.C. 3304 (1) by striking December 31, 2013 March 31, 2014 (2) in subsection (c), by striking June 30, 2014 September 30, 2014 (b) Extension of matching for states with no waiting week Section 5 of the Unemployment Compensation Extension Act of 2008 ( Public Law 110–449 26 U.S.C. 3304 June 30, 2014 September 30, 2014 (c) Extension of modification of indicators under the extended benefit program Section 203 of the Federal-State Extended Unemployment Compensation Act of 1970 ( 26 U.S.C. 3304 (1) in subsection (d), by striking December 31, 2013 March 31, 2014 (2) in subsection (f)(2), by striking December 31, 2013 March 31, 2014 (d) Effective date The amendments made by this section shall take effect as if included in the enactment of the American Taxpayer Relief Act of 2012 ( Public Law 112–240 4. Extension of funding for reemployment services and reemployment and eligibility assessment activities (a) In general Section 4004(c)(2)(A) of the Supplemental Appropriations Act, 2008 ( Public Law 110–252 26 U.S.C. 3304 through fiscal year 2014 through the first quarter of fiscal year 2015 (b) Effective date The amendments made by this section shall take effect as if included in the enactment of the American Taxpayer Relief Act of 2012 ( Public Law 112–240 5. Additional extended unemployment benefits under the Railroad Unemployment Insurance Act (a) Extension Section 2(c)(2)(D)(iii) of the Railroad Unemployment Insurance Act ( 45 U.S.C. 352(c)(2)(D)(iii) (1) by striking June 30, 2013 September 30, 2013 (2) by striking December 31, 2013 March 31, 2014 (b) Clarification on authority To use funds Funds appropriated under either the first or second sentence of clause (iv) of section 2(c)(2)(D) of the Railroad Unemployment Insurance Act shall be available to cover the cost of additional extended unemployment benefits provided under such section 2(c)(2)(D) by reason of the amendments made by subsection (a) as well as to cover the cost of such benefits provided under such section 2(c)(2)(D), as in effect on the day before the date of enactment of this Act. (c) Funding for administration Out of any funds in the Treasury not otherwise appropriated, there are appropriated to the Railroad Retirement Board $62,500 for administrative expenses associated with the payment of additional extended unemployment benefits provided under section 2(c)(2)(D) of the Railroad Unemployment Insurance Act by reason of the amendments made by subsection (a), to remain available until expended. 6. Flexibility for unemployment program agreements (a) Flexibility (1) In general Subsection (g) of section 4001 of the Supplemental Appropriations Act, 2008 ( Public Law 110–252 26 U.S.C. 3304 (2) Effective date Paragraph (1) is effective with respect to weeks of unemployment beginning on or after December 29, 2013. (b) Permitting a subsequent agreement Nothing in such title IV shall preclude a State whose agreement under such title was terminated from entering into a subsequent agreement under such title on or after the date of the enactment of this Act if the State, taking into account the application of subsection (a), would otherwise meet the requirements for an agreement under such title. 7. Repeal of reductions made by Bipartisan Budget Act of 2013 Section 403 of the Bipartisan Budget Act of 2013 ( Public Law 113–67 8. Reduction in benefits based on receipt of unemployment compensation (a) In general Title II of the Social Security Act (42 U.S.C. 401 et seq.) is amended by inserting after section 224 the following new section: 224A Reduction in benefits based on receipt of unemployment compensation (a) (1) If for any month prior to the month in which an individual attains retirement age (as defined in section 216(l)(1))— (A) such individual is entitled to benefits under section 223, and (B) such individual is entitled for such month to unemployment compensation, the total of the individual's benefits under section 223 for such month and of any benefits under section 202 for such month based on the individual's wages and self-employment income shall be reduced (but not below zero) by the total amount of unemployment compensation received by such individual for such month. (2) The reduction of benefits under paragraph (1) shall also apply to any past-due benefits under section 223 for any month in which the individual was entitled to— (A) benefits under such section, and (B) unemployment compensation. (3) The reduction of benefits under paragraph (1) shall not apply to any benefits under section 223 for any month, or any benefits under section 202 for such month based on the individual's wages and self-employment income for such month, if the individual is entitled for such month to unemployment compensation following a period of trial work (as described in section 222(c)(1), participation in the Ticket to Work and Self-Sufficiency Program established under section 1148, or participation in any other program that is designed to encourage an individual entitled to benefits under section 223 or 202 to work. (b) If any unemployment compensation is payable to an individual on other than a monthly basis (including a benefit payable as a lump sum to the extent that it is a commutation of, or a substitute for, such periodic compensation), the reduction under this section shall be made at such time or times and in such amounts as the Commissioner of Social Security (referred to in this section as the Commissioner (c) Reduction of benefits under this section shall be made after any applicable reductions under section 203(a) and section 224, but before any other applicable deductions under section 203. (d) (1) Subject to paragraph (2), if the Commissioner determines that an individual may be eligible for unemployment compensation which would give rise to a reduction of benefits under this section, the Commissioner may require, as a condition of certification for payment of any benefits under section 223 to any individual for any month and of any benefits under section 202 for such month based on such individual's wages and self-employment income, that such individual certify— (A) whether the individual has filed or intends to file any claim for unemployment compensation, and (B) if the individual has filed a claim, whether there has been a decision on such claim. (2) For purposes of paragraph (1), the Commissioner may, in the absence of evidence to the contrary, rely upon a certification by the individual that the individual has not filed and does not intend to file such a claim, or that the individual has so filed and no final decision thereon has been made, in certifying benefits for payment pursuant to section 205(i). (e) Whenever a reduction in total benefits based on an individual's wages and self-employment income is made under this section for any month, each benefit, except the disability insurance benefit, shall first be proportionately decreased, and any excess of such reduction over the sum of all such benefits other than the disability insurance benefit shall then be applied to such disability insurance benefit. (f) (1) Notwithstanding any other provision of law, the head of any Federal agency shall provide such information within its possession as the Commissioner may require for purposes of making a timely determination of the amount of the reduction, if any, required by this section in benefits payable under this title, or verifying other information necessary in carrying out the provisions of this section. (2) The Commissioner is authorized to enter into agreements with States, political subdivisions, and other organizations that administer unemployment compensation, in order to obtain such information as the Commissioner may require to carry out the provisions of this section. (g) For purposes of this section, the term unemployment compensation section 85(b) . (b) Conforming amendment Section 224(a) of the Social Security Act ( 42 U.S.C. 424a(a) the age of 65 retirement age (as defined in section 216(l)(1)) (c) Effective date The amendments made by subsections (a) and (b) shall apply to benefits payable for months beginning on or after the date that is 12 months after the date of enactment of this section. 9. Reduction of nonMedicare, nondefense direct spending Section 251A of the Balanced Budget and Emergency Deficit Control Act of 1985 ( 2 U.S.C. 901a (11) Additional reduction of nonMedicare, nondefense direct spending (A) In general For each of fiscal years 2015 through 2023, in addition to the reduction in direct spending under paragraph (6), on the date specified in paragraph (2), OMB shall prepare and the President shall order a sequestration, effective upon issuance, reducing the spending described in subparagraph (B) by the uniform percentage necessary to reduce such spending for the fiscal year by $1,333,000,000. (B) Spending covered The spending described in this subparagraph is spending that is— (i) nonexempt direct spending; (ii) not spending for the Medicare programs specified in section 256(d); and (iii) within the revised nonsecurity category. . January 16, 2014 Read the second time and placed on the calendar

Summary: Emergency Unemployment Compensation Extension Act - Amends the Supplemental Appropriations Act, 2008 (SAA, 2008) to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before June 1, 2014. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until May 31, 2014, requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and November 30, 2014, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 (FSEUCA of 1970) against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.) Amends the FSEUCA of 1970 to postpone similarly from December 31, 2013, to May 31, 2014, termination of the period during which a state may determine its "on" and "off" indicators according to specified temporary substitutions in its formula. Amends the SAA, 2008 to appropriate funds out of the employment security administration account through the first five months of FY2015 to assist states in providing reemployment and eligibility assessment activities. Amends the Railroad Unemployment Insurance Act to extend through May 31, 2014, the temporary increase in extended unemployment benefits. Makes a change in application of a certain requirement (nonreduction rule) to a state that has entered a federal-state EUC agreement, under which the federal government would reimburse the state's unemployment compensation agency making EUC payments to individuals who have exhausted all rights to regular unemployment compensation under state or federal law and meet specified other criteria. (Under the nonreduction rule such an agreement does not apply with respect to a state whose method for computing regular unemployment compensation under state law has been modified to make the average weekly unemployment compensation benefit paid on or after June 2, 2010, less than what would have been paid before June 2, 2010.) Declares that the nonreduction rule shall not apply to a state which has enacted a law before December 1, 2013, that, upon taking effect, would violate the nonreduction rule. Allows a state whose agreement was terminated, however, to enter into a subsequent federal-state EUC agreement on or after enactment of this Act if, taking into account this inapplicability of the nonreduction rule, it would otherwise meet the requirements for an EUC agreement. (Thus allows such a subsequent EUC agreement to permit payment of less than the average weekly unemployment compensation benefit paid on or after June 2, 2010.) Amends the SAA, 2008 to require that the state reemployment services and in-person reemployment and eligibility assessment activities provided to EUC recipients include an assessment of the reasons why the individual continues to be unemployed and the actions he or she must undertake to improve his or her employment prospects (including through enrollment in a job retraining program under this Act if the state has made such an election). Authorizes a state to elect to require an individual, as a condition of eligibility for EUC for any week, to: participate in a state approved job retraining program during that week, or perform at least 20 hours of community service during the week if the state determines that his or her participation in the program for that week is not appropriate. Defines &quot;community service&quot; as unpaid service by an individual to a tax-exempt nonprofit organization or to a federal, state, or local agency. Prohibits EUC payments to any individual for any week of unemployment during which the person fails to: accept any offer of suitable work or fails to apply for any suitable work to which the individual was referred by the state agency; or actively engage in seeking work, unless he or she is: (1) on jury duty before any federal or state court; or (2) hospitalized for treatment of an emergency or a life-threatening condition. States that if any individual is ineligible for EUC for any week because of failure to meet these requirements, he or she shall be ineligible to receive EUC for any week which: begins with the week following the week in which such failure occurs; and does not end until the individual has been employed during at least four weeks beginning after such failure, and the total remuneration the individual earns for being so employed is at least four times his or her average weekly benefit amount for the benefit year. Prohibits the denial of EUC to any individual for any week because of failure to accept an offer of, or apply for, suitable work if: the gross average weekly remuneration payable to such individual for the position does not exceed the sum of the individual's average weekly benefit amount for his or her benefit year, plus the amount (if any) of supplemental unemployment compensation benefits payable to that individual for that week; the position was not offered to the individual in writing and was not listed with the state employment service; such failure would not result in a denial of compensation under the applicable state law to the extent that it is not inconsistent with SAA, 2008; or the position pays wages less than the higher of the minimum wage provided by the Fair Labor Standards Act of 1938, without regard to any exemption, or any applicable state or local minimum wage. Prohibits the use of federal funds to make payments of unemployment compensation to any individual whose adjusted gross income in the preceding year was at least $1 million. Requires the Secretary of Labor, in coordination with the Director of the Office of Management and Budget (OMB), to report to appropriate congressional committees on the consolidation of federal job training programs and activities determined to be unnecessarily duplicative. Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to revise the applicable percentages for determining minimum funding standards for single-employer defined benefit pension plans (funding stabilization). Exempts plans providing accelerated benefit distributions from the application of such standards. Amends title II (Old Age, Survivors, and Disability Insurance) (OASDI) of the Social Security Act, for any month before an individual reaches retirement age, to reduce the total of the individual's monthly disability insurance benefits and any OASDI benefits based on wages and self-employment income by the total amount of any unemployment compensation (UC) received for that month (but not below zero). (Thus reduces the benefits based on receipt of UC.) Applies this reduction to any past-due monthly disability insurance benefits for any month in which the individual was entitled both to them and to UC. Makes the reduction inapplicable if the individual is entitled to UC for a month following a period of: (1) trial work, (2) participation in the Ticket to Work and Self-Sufficiency Program, or (3) participation in any other program designed to encourage an individual entitled to such benefits to work. Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to extend through FY2024 the authority of the Secretary of the Treasury to collect customs user fees for the processing of certain merchandise.