Hire Just One Act of 2013

To amend the Internal Revenue Code of 1986 to provide for an employment assistance voucher program for the unemployed. 1. Short title This Act may be cited as the Hire Just One Act of 2013 2. Treatment of employment assistance voucher programs (a) Use of unemployment fund for employment assistance voucher program (1) State law Section 3304(a)(4) and and (H) during the 120-day period beginning on the date of the enactment of the Hire Just One Act of 2013 . (2) Permissible expenditures Section 3306(f) of such Code is amended— (A) by striking and (B) by redesignating the paragraph relating to the self-employment assistance program as paragraph (6) and striking the period at the end of such paragraph and inserting ; and (C) by adding at the end the following new paragraph: (7) during the 120-day period beginning on the date of the enactment of the Hire Just One Act of 2013 . (b) Employment assistance voucher program defined Section 3306 of such Code is amended by adding at the end the following new subsection: (v) Employment assistance voucher program For the purposes of this chapter— (1) In general The term employment assistance voucher program (A) an eligible individual is issued an employment assistance voucher, (B) upon employment with an employer described in paragraph (5)— (i) the eligible individual transfers the employment assistance voucher to the employer, (ii) the individual ceases to receive unemployment compensation and is paid wages by the employer, and (iii) the employer receives payments upon presenting the voucher to the State, and (C) the program meets such other requirements as the Secretary of Labor determines to be appropriate. (2) Rules relating to unemployed individuals For purposes of paragraph (1)— (A) Compensation Compensation pursuant to paragraph (1)(B)(ii) shall— (i) not be less than 200 percent of the unemployment compensation otherwise payable to the individual on the date of the individual’s employment under the employment assistance voucher program, (ii) not be less than the minimum wage (as specified in section 6 of the Fair Labor Standards Act of 1938), (iii) be payable for a period not to exceed the maximum number of remaining weeks of unemployment compensation (including supplemental and emergency) to which the employee would be entitled (but for participating in the employment assistance voucher program), determined as of the date of employment. (B) Termination of employment If, before the end of the period referred to in subparagraph (A)(iii), an individual’s employment with an employer under the employment assistance voucher program is terminated for reasons other than cause, the individual is entitled to the remaining period of entitlement referred to in subparagraph (A)(iii) less the number of weeks of such employment. (C) Certain requirements not to apply State requirements relating to availability for work, active search for work, and refusal to accept work are not applicable to individuals participating in the employment assistance voucher program. (3) Employment assistance voucher The term employment assistance voucher (A) obtained by an eligible individual pursuant to the State law, (B) payable to the employer of the eligible individual— (i) at a rate determined under State law but not to exceed 90 percent of the amount of unemployment compensation to which the eligible individual is entitled, and (ii) on the same schedule as unemployment compensation would be payable to the individual but for employment under the employment assistance voucher program. (4) Eligible individual The term eligible individual (A) is eligible to receive regular unemployment compensation under the State law, extended unemployment, or emergency unemployment or would be eligible to receive such compensation except for the requirements described in paragraph (1)(B), (B) is identified pursuant to a State worker profiling system as an individual likely to exhaust regular unemployment compensation, (C) immediately prior to employment by the eligible employer, was unemployed for not less than 6 months, and (D) is employed by an eligible employer. (5) Eligible employer The term eligible employer (6) Treatment of participating individuals under Federal and State law Individuals participating in an unemployment assistance voucher program shall be treated as unemployed for the purposes of Federal and State laws applicable to unemployment compensation, except that wages paid to the employee under such program shall be subject to Federal and State taxation to the same extent and in the same manner as wages generally. (7) Cost limiter A State program shall not be treated as an employment assistance voucher program for purposes of this chapter unless the program does not result in any cost to the Unemployment Trust Fund (established by section 904(a) of the Social Security Act) in excess of the cost that would be incurred by such State and charged to such Fund, or to any Federal funds in the system if the State had not participated in such program. (8) Prevention of employment termination to participate in program A State program shall not be treated as an employment assistance voucher program for purposes of this chapter unless the State has in effect measures to prevent employers from terminating employment for purposes of participating in the employment assistance voucher program. (9) Prevention in terminating employees during program A State program shall not be treated as an employment assistance voucher program for purposes of this chapter unless the State has in effect measures to recoup payments made to an employer under the program if the employer has terminated from employment more employees during the 120-day period referred to in section 3304(a)(4)(H) than the employer has hired under the program. . (c) Conforming amendment Section 303(a)(5) of the Social Security Act (42 U.S.C. 503(a)(5)) is amended by striking ; and : Provided further section 3306(v) (d) State reports Any State operating an employment assistance voucher program approved by the Secretary of Labor pursuant to section 3304(a)(4)(H) (e) Report to congress Not later than 1 year after the date of the enactment of this Act, the Secretary of Labor shall submit a report to the Congress with respect to the operation of the employment assistance voucher program. Such report shall be based on the reports received from the States pursuant to subsection (d) and include such other information as the Secretary of Labor determines is appropriate. (f) Effective date The provisions of this section and the amendments made by this section shall take effect on the date of the enactment of this Act.

Summary: Hire Just One Act of 2013 - Amends the Internal Revenue Code to allow states, for a 120-day period beginning on the enactment date of this Act, to implement an employment assistance voucher program, in lieu of paying unemployment compensation directly to employees, under which an eligible individual is issued an employment assistance voucher and is hired by a participating employer who receives a subsidy from the state for the wages paid to the employee. Defines an "eligible employee" as an individual who has been unemployed for at least six months, who is eligible for unemployment compensation, and who is likely to exhaust such compensation. Requires a state program issuing employment assistance vouchers to have in effect measures to recoup subsidies made to an employer if such employer has terminated more employees during the 120-day period than such employer has hired under the program.