Emergency Unemployment Compensation Continuation Act

To provide a three-month extension for the emergency unemployment compensation program, retroactive to its expiration, and to offset the costs of such extension. 1. Short title This Act may be cited as the Emergency Unemployment Compensation Continuation Act 2. Continuation of emergency unemployment compensation program (a) Extension of emergency unemployment compensation program (1) 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 (2) Funding Section 4004(e)(1) of the Supplemental Appropriations Act, 2008 ( Public Law 110–252 26 U.S.C. 3304 (A) in subparagraph (I), by striking and (B) in subparagraph (J), by inserting and (C) by inserting after subparagraph (J) the following: (K) the amendments made by section 2(a) of the Emergency Unemployment Compensation Extension Act . (3) Effective date The amendments 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) Temporary extension of extended benefit provisions (1) 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 (A) by striking December 31, 2013 March 31, 2014 (B) in subsection (c), by striking June 30, 2014 September 30, 2014 (2) 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 (3) 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 (A) in subsection (d), by striking December 31, 2013 March 31, 2014 (B) in subsection (f)(2), by striking December 31, 2013 March 31, 2014 (4) Effective date The amendments 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 (c) Extension of funding for reemployment services and reemployment and eligibility assessment activities (1) 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 (2) 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 (d) Additional extended unemployment benefits under the railroad unemployment insurance act (1) Extension Section 2(c)(2)(D)(iii) of the Railroad Unemployment Insurance Act ( 45 U.S.C. 352(c)(2)(D)(iii) (A) by striking June 30, 2013 September 30, 2013 (B) by striking December 31, 2013 March 31, 2014 (2) 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. (3) 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 paragraph (1), to remain available until expended. (e) Flexibility for unemployment program agreements (1) Flexibility (A) In general Subsection (g) of section 4001 of the Supplemental Appropriations Act, 2008 ( Public Law 110–252 26 U.S.C. 3304 (B) Effective date Subparagraph (A) is effective with respect to weeks of unemployment beginning on or after December 29, 2013. (2) 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 paragraph (1), would otherwise meet the requirements for an agreement under such title. 3. Elimination of private jet giveaway (a) In general Subparagraph (C) of section 168(e)(3) and (v) any general aviation aircraft, and . (b) Class Life Paragraph (3) of section 168(g) (F) General aviation aircraft In the case of any general aviation aircraft, the recovery period used for purposes of paragraph (2) shall be 12 years. . (c) General aviation aircraft Subsection (i) of section 168 (20) General aviation aircraft The term general aviation aircraft . (d) Effective date This section shall be effective for property placed in service after December 31, 2012. 4. Adjusted gross income and per person limitations on share of insurance premiums paid by Federal Crop Insurance Corporation Section 508(e)(1) of the Federal Crop Insurance Act ( 7 U.S.C. 1508(e)(1) (1) by striking For the purpose (A) Payment authority For the purpose ; and (2) by adding at the end the following new subparagraphs: (B) Adjusted gross income limitation The Corporation shall not pay a part of the premium for additional coverage for any person or legal entity that has an average adjusted gross income (as defined in section 1001D of the Food Security Act of 1985 ( 7 U.S.C. 1308–3a (C) Per person limitation The Corporation shall not pay more than $40,000 to any person or legal entity for premiums under this section. . 5. Payment limitations related to crop subsidies (a) In general Section 1001 of the Food Security Act of 1985 ( 7 U.S.C. 1308 (1) in subsection (a), by striking paragraph (3) and inserting the following: (3) Legal entity (A) In general The term legal entity (i) an organization that (subject to the requirements of this section and section 1001A) is eligible to receive a payment under a provision of law referred to in subsection (b), (c), or (d); (ii) a corporation, joint stock company, association, limited partnership, limited liability company, limited liability partnership, charitable organization, estate, irrevocable trust, grantor of a revocable trust, or other similar entity (as determined by the Secretary); and (iii) an organization that is participating in a farming operation as a partner in a general partnership or as a participant in a joint venture. (B) Exclusion The term legal entity ; (2) by striking subsections (b) through (d) and inserting the following: (b) Limitation on payments for covered commodities, cotton, and peanuts The total amount of payments received, directly or indirectly, by a person or legal entity for any crop year for 1 or more covered commodities, cotton, and peanuts under title I of the Food, Conservation, and Energy Act of 2008, any extension of such Act, or title I of the Federal Agriculture Reform and Risk Management Act of 2013 may not exceed $125,000, of which— (1) not more than $75,000 may consist of marketing loan gains and loan deficiency payments received pursuant to such Act; and (2) not more than $50,000 may consist of any other payments made for covered commodities and peanuts under such Acts. (c) Spousal equity (1) In general Notwithstanding subsection (b), except as provided in paragraph (2), if a person and the spouse of the person are covered by paragraph (2) and receive, directly or indirectly, any payment or gain covered by this section, the total amount of payments or gains (as applicable) covered by this section that the person and spouse may jointly receive during any crop year may not exceed an amount equal to twice the applicable dollar amounts specified in subsection (b). (2) Exceptions (A) Separate farming operations In the case of a married couple in which each spouse, before the marriage, was separately engaged in an unrelated farming operation, each spouse shall be treated as a separate person with respect to a farming operation brought into the marriage by a spouse, subject to the condition that the farming operation shall remain a separate farming operation, as determined by the Secretary. (B) Election to receive separate payments A married couple may elect to receive payments separately in the name of each spouse if the total amount of payments and benefits described in subsection (b) that the married couple receives, directly or indirectly, does not exceed an amount equal to twice the applicable dollar amounts specified in those subsections. ; (3) in paragraph (3)(B) of subsection (f), by adding at the end the following: (iii) Irrevocable trusts In promulgating regulations to define the term legal entity ; and (4) in subsection (h), in the second sentence, by striking or other entity or legal entity (b) Conforming amendments (1) Section 1001 of the Food Security Act of 1985 ( 7 U.S.C. 1308 (A) in subsection (e), by striking subsections (b) and (c) subsection (b) (B) in subsection (f)— (i) in paragraph (2), by striking Subsections (b) and (c) Subsection (b) (ii) in paragraph (4)(B), by striking subsection (b) or (c) subsection (b) (iii) in paragraph (5)— (I) in subparagraph (A), by striking subsection (d) (II) in subparagraph (B), by striking subsection (b), (c), or (d) subsection (b) (iv) in paragraph (6)— (I) in subparagraph (A), by striking Notwithstanding subsection (d), except as provided in subsection (g) Except as provided in subsection (f) (II) in subparagraph (B), by striking subsections (b), (c), and (d) subsection (b) (C) in subsection (g)— (i) in paragraph (1)— (I) by striking subsection (f)(6)(A) subsection (e)(6)(A) (II) by striking subsection (b) or (c) subsection (b) (ii) in paragraph (2)(A), by striking subsections (b) and (c) subsection (b) (D) by redesignating subsections (e) through (h) as subsections (d) through (g), respectively. (2) Section 1001A of the Food Security Act of 1985 ( 7 U.S.C. 1308–1 (A) in subsection (a), by striking subsections (b) and (c) of section 1001 section 1001(b) (B) in subsection (b)(1), by striking subsection (b) or (c) of section 1001 section 1001(b) (3) Section 1001B(a) of the Food Security Act of 1985 ( 7 U.S.C. 1308–2(a) subsections (b) and (c) of section 1001 section 1001(b) (c) Payments limited to active farmers Section 1001A of the Food Security Act of 1985 ( 7 U.S.C. 1308–1 (1) in subsection (b)(2)— (A) by striking or active personal management (B) in subparagraph (C), by striking , as applied to the legal entity, are met by the legal entity, the partners or members making a significant contribution of personal labor or active personal management are met by partners or members making a significant contribution of personal labor, those partners or members (2) in subsection (c)— (A) in paragraph (1)— (i) by striking subparagraph (A) and inserting the following: (A) the landowner share-rents the land at a rate that is usual and customary; ; (ii) in subparagraph (B), by striking the period at the end and inserting ; and (iii) by adding at the end the following: (C) the share of the payments received by the landowner is commensurate with the share of the crop or income received as rent. ; (B) in paragraph (2)(A), by striking active personal management or (C) in paragraph (5)— (i) by striking (5) (A) In general (5) Custom farming services A person ; (ii) by inserting under usual and customary terms services (iii) by striking subparagraph (B); and (D) by adding at the end the following: (7) Farm managers A person who otherwise meets the requirements of this subsection other than (b)(2)(A)(i)(II) shall be considered to be actively engaged in farming, as determined by the Secretary, with respect to the farming operation, including a farming operation that is a sole proprietorship, a legal entity such as a joint venture or general partnership, or a legal entity such as a corporation or limited partnership, if the person— (A) makes a significant contribution of management to the farming operation necessary for the farming operation, taking into account— (i) the size and complexity of the farming operation; and (ii) the management requirements normally and customarily required by similar farming operations; (B) (i) is the only person in the farming operation qualifying as actively engaged in farming by using the farm manager special class designation under this paragraph; and (ii) together with any other persons in the farming operation qualifying as actively engaged in farming under subsection (b)(2) or as part of a special class under this subsection, does not collectively receive, directly or indirectly, an amount equal to more than the applicable limits under section 1001(b); (C) does not use the management contribution under this paragraph to qualify as actively engaged in more than 1 farming operation; and (D) manages a farm operation that does not substantially share equipment, labor, or management with persons or legal entities that with the person collectively receive, directly or indirectly, an amount equal to more than the applicable limits under section 1001(b). . (d) Application The amendments made by this section shall apply beginning with the 2014 crop year.

Summary: Emergency Unemployment Compensation Continuation Act - Amends the Supplemental Appropriations Act, 2008 to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before April 1, 2014. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until March 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 September 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 March 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 Supplemental Appropriations Act, 2008 to appropriate funds out of the employment security administration account through the first quarter of FY2015 to assist states in providing reemployment and eligibility assessment activities. Amends the Railroad Unemployment Insurance Act to extend through March 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: (1) 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; and (2) enacted a law before December 1, 2013, that, upon taking effect, would violate the nonreduction rule. (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 such a state, 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 Internal Revenue Code to increase the recovery period for the depreciation of general aviation aircraft (defined as any airplane or helicopter not used in commercial or contract carrying of passengers or freight, but which primarily engages in the carrying of passengers). Amends the Federal Crop Insurance Act to prohibit the Federal Crop Insurance Corporation (FCIC) from paying a part of the crop insurance premium for additional coverage for any person or legal entity that has an average adjusted gross income in excess of $250,000. Limits to $40,000 the FCIC's payment to any person or legal entity for the premiums. Amends the Food Security Act of 1985 to establish a per farm cap of $50,000 on commodity program benefits and $75,000 on marketing loan program benefits ($125,000 total). Increases such limit to $250,000 for married couples. Revises the limitation of benefits eligibility to active producers to include farm managers. Establishes criteria for determining whether a person acting as a farm manager is actively engaged in farming for such purposes. (Permits only one such eligibility per farm operation.)