Emergency 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 Emergency 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 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. 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. Prepayment of certain PBGC premiums. Sec. 11. Extension of customs user fees. Sec. 12. Emergency services, government, and certain nonprofit volunteers. 2. Extension of emergency unemployment compensation program (a) Extension Section 4007(a)(2) of the Supplemental Appropriations Act, 2008 ( Public Law 110–252 January 1, 2014 June 1, 2014 (b) Funding Section 4004(e)(1) of the Supplemental Appropriations Act, 2008 ( Public Law 110–252 (1) in subparagraph (I), by striking and (2) in subparagraph (J), by inserting and (3) by inserting after subparagraph (J) the following: (K) the amendment made by section 2(a) of the Emergency Unemployment Compensation Extension Act of 2014 . (c) 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 May 31, 2014 (2) in subsection (c), by striking June 30, 2014 November 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 June 30, 2014 November 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 note) is amended— (1) in subsection (d), by striking December 31, 2013 May 31, 2014 (2) in subsection (f)(2), by striking December 31, 2013 May 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) Extension (1) In general Section 4004(c)(2)(A) of the Supplemental Appropriations Act, 2008 ( Public Law 110–252 through fiscal year 2014 through the first five months of fiscal year 2015 (2) Effective date The amendment made by this subsection shall take effect as if included in the enactment of the American Taxpayer Relief Act of 2012 ( Public Law 112–240 (b) Timing for services and activities (1) In general Section 4001(i)(1)(A) of the Supplemental Appropriations Act, 2008 ( Public Law 110–252 At a minimum, such reemployment services and reemployment and eligibility assessment activities shall be provided to an individual within a time period (determined appropriate by the Secretary) after the date the individual begins to receive amounts under section 4002(b) (first tier benefits) and, if applicable, again within a time period (determined appropriate by the Secretary) after the date the individual begins to receive amounts under section 4002(d) (third tier benefits). . (2) Effective date The amendment made by this subsection shall apply on and after the date of the enactment of this Act. (c) Purposes of services and activities The purposes of the reemployment services and reemployment and eligibility assessment activities under section 4001(i) of the Supplemental Appropriations Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 (1) to better link the unemployed with the overall workforce system by bringing individuals receiving unemployment insurance benefits in for personalized assessments and referrals to reemployment services; and (2) to provide individuals receiving unemployment insurance benefits with early access to specific strategies that can help get them back into the workforce faster, including through— (A) the development of a reemployment plan; (B) the provision of access to relevant labor market information; (C) the provision of access to information about industry-recognized credentials that are regionally relevant or nationally portable; (D) the provision of referrals to reemployment services and training; and (E) an assessment of the individual's on-going eligibility for unemployment insurance benefits. 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 November 30, 2013 (2) by striking December 31, 2013 May 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 $105,000 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 (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 title IV of the Supplemental Appropriations Act, 2008 ( Public Law 110–252 7. Ending unemployment payments to jobless millionaires and billionaires (a) Prohibition Notwithstanding any other provision of law, no Federal funds may be used for payments of unemployment compensation under the emergency unemployment compensation program under title IV of the Supplemental Appropriations Act, 2008 ( Public Law 110–252 26 U.S.C. 3304 (b) Compliance Unemployment Insurance applications shall include a form or procedure for an individual applicant to certify the individual’s adjusted gross income was not equal to or greater than $1,000,000 in the preceding year. (c) Audits The certifications required by subsection (b) shall be auditable by the U.S. Department of Labor or the U.S. Government Accountability Office. (d) Status of applicants It is the duty of the States to verify the residency, employment, legal, and income status of applicants for Unemployment Insurance and no Federal funds may be expended for purposes of determining whether or not the prohibition under subsection (a) applies with respect to an individual. (e) Effective date The prohibition under subsection (a) shall apply to weeks of unemployment beginning on or after the date of the enactment of this Act. 8. GAO study on the use of work suitability requirements in unemployment insurance programs (a) Study The Comptroller General of the United States shall conduct a study on the use of work suitability requirements to strengthen requirements to ensure that unemployment insurance benefits are being provided to individuals who are actively looking for work and who truly want to return to the labor force. Such study shall include an analysis of— (1) how work suitability requirements work under both State and Federal unemployment insurance programs; and (2) how to incorporate and improve such requirements under Federal unemployment insurance programs; and (3) other items determined appropriate by the Comptroller General. (b) Briefing Not later than 90 days after the date of the enactment of this Act, the Comptroller General of the United States shall brief Congress on the ongoing study required under subsection (a). Such briefing shall include preliminary recommendations for such legislation and administrative action as the Comptroller General determines appropriate. 9. Funding stabilization (a) Funding stabilization under the Internal Revenue Code The table in subclause (II) of section 430(h)(2)(C)(iv) 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% . (b) Funding stabilization under ERISA (1) In general The table in subclause (II) of section 303(h)(2)(C)(iv) of the Employee Retirement Income Security Act of 1974 is 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, or 2017 90% 110% 2018 85% 115% 2019 80% 120% 2020 75% 125% After 2020 70% 130% . (2) Conforming amendment (A) In general Clause (ii) of section 101(f)(2)(D) of such Act is amended by striking 2015 2020 (B) Statements The Secretary of Labor shall modify the statements required under subclauses (I) and (II) of section 101(f)(2)(D)(i) of such Act to conform to the amendments made by this section. (c) Stabilization not To apply for purposes of certain accelerated benefit distribution rules (1) Internal Revenue Code of 1986 The second sentence of paragraph (2) of section 436(d) of such plan of such plan (determined by not taking into account any adjustment of segment rates under section 430(h)(2)(C)(iv)) (2) Employee Retirement Income Security Act of 1974 The second sentence of subparagraph (B) of section 206(g)(3) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1056(g)(3)(B) of such plan of such plan (determined by not taking into account any adjustment of segment rates under section 303(h)(2)(C)(iv)) (3) Effective date (A) In general Except as provided in subparagraph (B), the amendments made by this subsection shall apply to plan years beginning after December 31, 2014. (B) Collectively bargained plans In the case of a plan maintained pursuant to 1 or more collective bargaining agreements, the amendments made by this subsection shall apply to plan years beginning after December 31, 2015. (4) Provisions relating to plan amendments (A) In general If this paragraph applies to any amendment to any plan or annuity contract, such plan or contract shall be treated as being operated in accordance with the terms of the plan during the period described in subparagraph (B)(ii). (B) Amendments to which paragraph applies (i) In general This paragraph shall apply to any amendment to any plan or annuity contract which is made— (I) pursuant to the amendments made by this subsection, or pursuant to any regulation issued by the Secretary of the Treasury or the Secretary of Labor under any provision as so amended, and (II) on or before the last day of the first plan year beginning on or after January 1, 2016, or such later date as the Secretary of the Treasury may prescribe. (ii) Conditions This subsection shall not apply to any amendment unless, during the period— (I) beginning on the date that the amendments made by this subsection or the regulation described in clause (i)(I) takes effect (or in the case of a plan or contract amendment not required by such amendments or such regulation, the effective date specified by the plan), and (II) ending on the date described in clause (i)(II) (or, if earlier, the date the plan or contract amendment is adopted), the plan or contract is operated as if such plan or contract amendment were in effect, and such plan or contract amendment applies retroactively for such period. (C) Anti-cutback relief A plan shall not be treated as failing to meet the requirements of section 204(g) of the Employee Retirement Income Security Act of 1974 and section 411(d)(6) of the Internal Revenue Code of 1986 solely by reason of a plan amendment to which this paragraph applies. (d) Modification of funding target determination periods (1) Internal Revenue Code of 1986 Clause (i) of section 430(h)(2)(B) the first day of the plan year the valuation date for the plan year (2) Employee Retirement Income Security Act of 1974 Clause (i) of section 303(h)(2)(B) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1083(h)(2)(B)(i)) is amended by striking the first day of the plan year the valuation date for the plan year (e) Effective date (1) In general The amendments made by subsections (a), (b), and (d) shall apply with respect to plan years beginning after December 31, 2012. (2) Elections A plan sponsor may elect not to have the amendments made by subsections (a), (b), and (d) apply to any plan year beginning before January 1, 2014, either (as specified in the election)— (A) for all purposes for which such amendments apply, or (B) solely for purposes of determining the adjusted funding target attainment percentage under sections 436 of the Internal Revenue Code of 1986 and 206(g) of the Employee Retirement Income Security Act of 1974 for such plan year. A plan shall not be treated as failing to meet the requirements of section 204(g) of such Act and section 411(d)(6) of such Code solely by reason of an election under this paragraph. 10. Prepayment of certain PBGC premiums (a) In general Section 4007 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1307 (f) Election To prepay flat dollar premiums (1) In general The designated payor may elect to prepay during any plan year the premiums due under clause (i) or (v), whichever is applicable, of section 4006(a)(3)(A) for the number of consecutive subsequent plan years (not greater than 5) specified in the election. (2) Amount of prepayment (A) In general The amount of the prepayment for any subsequent plan year under paragraph (1) shall be equal to the amount of the premium determined under clause (i) or (v), whichever is applicable, of section 4006(a)(3)(A) for the plan year in which the prepayment is made. (B) Additional participants If there is an increase in the number of participants in the plan during any plan year with respect to which a prepayment has been made, the designated payor shall pay a premium for such additional participants at the premium rate in effect under clause (i) or (v), whichever is applicable, of section 4006(a)(3)(A) for such plan year. No credit or other refund shall be granted in the case of a plan that has a decrease in number of participants during a plan year with respect to which a prepayment has been made. (C) Coordination with premium for unfunded vested benefits The amount of the premium determined under section 4006(a)(3)(A)(i) for the purpose of determining the prepayment amount for any plan year shall be determined without regard to the increase in such premium under section 4006(a)(3)(E). Such increase shall be paid in the same amount and at the same time as it would otherwise be paid without regard to this subsection. (3) Election The election under this subsection shall be made at such time and in such manner as the corporation may prescribe. . (b) Conforming amendment The second sentence of subsection (a) of section 4007 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1307 Premiums Except as provided in subsection (f), premiums (c) Effective date The amendments made by this section shall apply to plan years beginning after the date of the enactment of this Act. 11. Extension of customs user fees Section 13031(j)(3) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended— (1) in subparagraph (A), by striking September 30, 2023 September 30, 2024 (2) in subparagraph (B)(i), by striking September 30, 2023 September 30, 2024 12. Emergency services, government, and certain nonprofit volunteers (a) In general Section 4980H(c) (5) Special rules for certain emergency services, government, and nonprofit volunteers (A) Emergency services volunteers Qualified services rendered as a bona fide volunteer to an eligible employer shall not be taken into account under this section as service provided by an employee. For purposes of the preceding sentence, the terms qualified services bona fide volunteer eligible employer (B) Certain other government and nonprofit volunteers (i) In general Services rendered as a bona fide volunteer to a specified employer shall not be taken into account under this section as service provided by an employee. (ii) Bona fide volunteer For purposes of this subparagraph, the term bona fide volunteer (I) reimbursement for (or reasonable allowance for) reasonable expenses incurred in the performance of services by volunteers, or (II) reasonable benefits (including length of service awards), and nominal fees, customarily paid by similar entities in connection with the performance of services by volunteers. (iii) Specified employer For purposes of this subparagraph, the term specified employer (I) any government entity, and (II) any organization described in section 501(c) and exempt from tax under section 501(a). (iv) Coordination with subparagraph (a) This subparagraph shall not fail to apply with respect to services merely because such services are qualified services (as defined in section 457(e)(11)(C)). . (b) Effective date The amendments made by this section shall apply to months beginning after December 31, 2013.

Summary: Emergency Unemployment Compensation Extension Act of 2014 - 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. Requires the provision of such activities to an individual, at a minimum, within a time period after he or she begins to receive Tier-1 EUC benefits, and if applicable, again within a time period after he or she begins to receive Tier-3 EUC benefits. Requires the Secretary of Labor to determine appropriate time periods. Specifies the purposes of the activities, namely to: better link the unemployed with the overall workforce system by bringing individuals receiving unemployment insurance benefits in for personalized assessments and referrals to reemployment services; and provide them with early access to specific strategies that can help get them back into the workforce faster, including through: (1) the development of a reemployment plan, (2) provision of access to relevant labor market information, (3) provision of access to information about industry-recognized credentials that are regionally relevant or nationally portable, (4) provision of referrals to reemployment services and training, and (5) an assessment of the individual's on-going eligibility for unemployment insurance benefits. 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.) Prohibits the use of federal funds to: (1) make payments of unemployment compensation to any individual whose adjusted gross income in the preceding year was at least $1 million, or (2) determine whether or not this prohibition applies to an individual. Requires the Comptroller General (GAO) to: study the use of work suitability requirements to strengthen them to ensure that unemployment insurance benefits are being provided to individuals who are actively looking for work and truly want to return to the labor force; and brief Congress on the ongoing study, including preliminary recommendations for appropriate legislation and administrative action. 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 ERISA, with respect to pension insurance premiums paid by a designated payor (i.e., the contributing sponsor or plan administrator for a single employer pension plan and the plan administrator for the multiemployer plan) to the Pension Benefit Guaranty Corporation (PBGC). Allows a designated payor to elect to prepay, during any plan year, the applicable PBGC flat dollar insurance premium due for up to five consecutive subsequent plan years specified in the election. 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. Amends the Internal Revenue Code to provide that a bona fide volunteer providing firefighting and prevention services, emergency medical services, or ambulance services to a state or local government or tax-exempt organization shall not be counted in determining the number of full-time employees of an employer for purposes of the employer mandate to provide minimum essential health care coverage under the Patient Protection and Affordable Care Act. Excludes services rendered as a bona fide volunteer to any governmental entity and any tax-exempt organization (specified employer) from the determination of the number of full-time employees of an employer for purposes of such mandate. Defines &quot;bona fide volunteer&quot; as an employee whose only compensation from a specified employer is in the form of: (1) reimbursement for (or reasonable allowance for) reasonable expenses incurred in the performances of volunteer services; or (2) reasonable benefits and nominal fees, customarily paid in connection with the performance of volunteer services.