Each state has a separate account in the Fund to which deposits are made. Within the fund there are separate accounts for state administrative costs and extended unemployment compensation. During economic recessions the federal government has provided emergency assistance to allow states to extend the time for which individuals can receive benefits. This is accomplished by passing a temporary law authorizing the transfer of money to a state from its Extended Unemployment Account. The ability of a state to tap into this emergency system is usually dependent on the employment rate reaching a designated percentage within the state or the nation.
Some states provide additional unemployment benefits to workers who are disabled.
Financing for the California disability compensation program, for example, comes from a tax on employees. The Railroad Unemployment Insurance Act provides unemployment compensation for workers in the railroad industry who lose their jobs. 1101 et seq . 351 et seq .