GROWTH Act

To provide for a 12-month extension for certain Emergency Unemployment Compensation, and for other purposes. 1. Short title This Act may be cited as the Generating Real Opportunities for Workers and Transitional Help Act GROWTH Act 2. Extension of modified first-tier emergency unemployment compensation (a) Extension (1) In general Section 4007 of the Supplemental Appropriations Act, 2008 ( Public Law 110–252 26 U.S.C. 3304 (c) Special rule for first-Tier emergency unemployment compensation Nothing in this section shall prevent the commencement or continued payment of emergency unemployment compensation under this title to the extent that such compensation— (1) represents amounts established in an account under section 4002(b); and (2) is payable for a week ending on or before January 1, 2015. . (2) Modification Section 4002(b) of the Supplemental Appropriations Act, 2008 ( Public Law 110–252 26 U.S.C. 3304 (4) Special rule relating to amounts payable for a week ending after January 1, 2014 Notwithstanding any provision of paragraph (1) or (2), for purposes of determining whether an amount is payable, out of amounts established in an account under this subsection, for a week ending after January 1, 2014— (A) paragraph (1)(A) shall be applied by substituting 54 percent 80 percent (B) paragraph (1)(B) shall be applied by substituting 14 weeks 20 weeks (C) any amount established in an account under paragraph (1) or (2), which becomes nonpayable by reason of this paragraph, shall be treated in the same way as if it had never been established in such account. . (b) 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 amendment made by section 2(a) of the Generating Real Opportunities for Workers and Transitional Help Act . (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. 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 title IV of such Act 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. 4. Authority to use any discretionary appropriations available to the Secretary of Labor to conduct in-person reemployment and unemployment insurance eligibility assessments for unemployment insurance beneficiaries (a) Authority Notwithstanding any other provision of law, the Secretary of Labor may, for fiscal years 2014 through 2023, use any discretionary appropriations available to the Secretary to conduct in-person reemployment and unemployment insurance eligibility assessments for unemployment insurance beneficiaries. (b) Limitation Amounts used in a fiscal year pursuant to the authority under subsection (a) may not exceed the following: (1) $20,000,000 for fiscal year 2014. (2) $25,000,000 for fiscal year 2015. (3) $30,000,000 for fiscal year 2016. (4) $35,000,000 for fiscal year 2017. (5) $36,000,000 for fiscal year 2018. (6) $37,000,000 for fiscal year 2019. (7) $38,000,000 for fiscal year 2020. (8) $39,000,000 for fiscal year 2021. (9) $40,000,000 for fiscal year 2022. (10) $41,000,000 for fiscal year 2023. 5. Repeal of medical device excise tax (a) In general Chapter 32 (b) Conforming amendments (1) Subsection (a) of section 4221 of such Code is amended by striking the last sentence. (2) Paragraph (2) of section 6416(b) of such Code is amended by striking the last sentence. (3) The table of subchapters for chapter 32 of such Code is amended by striking the item relating to subchapter E. (c) Effective date The amendments made by this section shall apply to sales after the date of the enactment of this Act. 6. Keystone XL permit approval Notwithstanding Executive Order No. 13337 ( 3 U.S.C. 301 3 U.S.C. 301 section 301 42 U.S.C. 4321 et seq. 16 U.S.C. 470 et seq. 7. Repeal of 30-hour threshold for classification as full-time employee for purposes of the employer mandate in the Patient Protection and Affordable Care Act and replacement with 40 hours (a) Full-Time equivalents Paragraph (2) of section 4980H(c) (1) by repealing subparagraph (E), and (2) by inserting after subparagraph (D) the following new subparagraph: (E) Full-time equivalents treated as full-time employees Solely for purposes of determining whether an employer is an applicable large employer under this paragraph, an employer shall, in addition to the number of full-time employees for any month otherwise determined, include for such month a number of full-time employees determined by dividing the aggregate number of hours of service of employees who are not full-time employees for the month by 174. . (b) Full-Time employees Paragraph (4) of section 4980H(c) (1) by repealing subparagraph (A), and (2) by inserting before subparagraph (B) the following new subparagraph: (A) In general The term full-time employee . (c) Effective date The amendments made by this section shall take effect as if included in the amendments made by section 1513 of the Patient Protection and Affordable Care Act. 8. Disqualification on receipt of disability insurance benefits in a month for which unemployment compensation is received (a) In general Section 223(d)(4) of the Social Security Act ( 42 U.S.C. 423(d)(4) (C) (i) If for any month an individual is entitled to unemployment compensation, such individual shall be deemed to have engaged in substantial gainful activity for such month. (ii) For purposes of clause (i), the term unemployment compensation (I) regular compensation extended compensation additional compensation 26 U.S.C. 3304 (II) trade adjustment assistance under title II of the Trade Act of 1974 ( 19 U.S.C. 2251 et seq. . (b) Trial work period Section 222(c) of the Social Security Act ( 42 U.S.C. 422(c) (6) (A) For purposes of this subsection, an individual shall be deemed to have rendered services in a month if the individual is entitled to unemployment compensation for such month. (B) For purposes of subparagraph (A), the term unemployment compensation (i) regular compensation extended compensation additional compensation 26 U.S.C. 3304 (ii) trade adjustment assistance under title II of the Trade Act of 1974 ( 19 U.S.C. 2251 et seq. . (c) Data matching The Commissioner of Social Security shall implement the amendments made by this section using appropriate electronic data. (d) Effective date The amendments made by this section shall apply with respect to months beginning after the date of the enactment of this Act. 9. Social Security number required to claim the refundable portion of the child tax credit (a) In general Subsection (d) of section 24 (5) Identification requirement with respect to taxpayer (A) In general Paragraph (1) shall not apply to any taxpayer for any taxable year unless the taxpayer includes the taxpayer’s Social Security number on the return of tax for such taxable year. (B) Joint returns In the case of a joint return, the requirement of subparagraph (A) shall be treated as met if the Social Security number of either spouse is included on such return. . (b) Omission treated as mathematical or clerical error Subparagraph (I) of section 6213(g)(2) (I) an omission of a correct Social Security number required under section 24(d)(5) (relating to refundable portion of child tax credit), or a correct TIN under section 24(e) (relating to child tax credit), to be included on a return, . (c) Conforming amendment Subsection (e) of section 24 With Respect to Qualifying Children Identification Requirement (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

Summary: Generating Real Opportunities for Workers and Transitional Help Act or GROWTH Act - Amends the Supplemental Appropriations Act, 2008 to declare that nothing in the Act shall prevent the commencement or continued payment of first-tier emergency unemployment compensation (EUC) to the extent that it: represents amounts established in an applicant's EUC account (EUCA); and is payable for a week ending on or before January 1, 2015. (Thus provides for a 12-month extension of EUC.) Revises the formula for crediting Tier-1 amounts to an applicant's EUCA to include a week ending after January 1, 2014. Decreases the percentages in the formula (the lesser of which shall be the amount credited): (1) from 80% to 54% of the total amount of regular compensation (including dependents' allowances) payable to the individual during the benefit year, and (2) from 20 to 14 times the individual's average weekly benefit amount for the benefit year. Directs the Secretary of the Treasury to transfer necessary amounts from the Treasury general fund to the EUC account to make payments to states for this extension of EUC. 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.) Authorizes the Secretary of Labor, for FY2014-FY2023, to use any available discretionary appropriations to conduct in-person reemployment and unemployment insurance eligibility assessments for unemployment insurance beneficiaries. Specifies limits in such amount for each fiscal year. Amends the Internal Revenue Code (IRC) to repeal the excise tax on medical devices. Declares that no presidential permit shall be required for a specified application filed on May 4, 2012, by TransCanada Keystone XL pipeline, L.P., to the Department of State for the Keystone XL pipeline, as supplemented to include the Nebraska reroute featured in the Final Evaluation Report issued by the Nebraska Department of Environmental Quality in January 2013 and approved by the Nebraska governor. Considers the final environmental impact statement regarding the pipeline issued by the Secretary of State on August 26, 2011, coupled with the Final Evaluation Report, to satisfy all requirements of the National Environmental Policy Act of 1969. Amends the IRC, as amended by the Patient Protection and Affordable Care Act, to redefine "full-time employee," for purposes of the mandate requiring employers to provide health care coverage for their employees, as an employee who is employed on average at least 40 hours of service a week (currently, at least 30 hours of service a week). Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to declare that for any month that an individual is entitled to unemployment compensation (UC) he or she shall be deemed to have engaged in substantial gainful activity and so be disqualified from receiving Social Security disability benefits after a certain period has elapsed. States that, for purposes of determining services rendered by an individual during a period of trial work which will not disqualify the individual for disability benefits, the individual shall be deemed to have rendered services in a month if he or she is entitled to UC or trade adjustment assistance for that month. Amends the IRC to require taxpayers who are claiming the refundable portion of the child tax credit to include their Social Security numbers on their tax returns..