I 
113TH CONGRESS 
2D SESSION 
H. R. 4970 
To provide for the extension of certain unemployment benefits. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 25, 2014 
Mr. LOBIONDO (for himself, Mr. KILDEE, Mr. CICILLINE, Mr. RUNYAN, Mr. 
HORSFORD, Mr. KING of New York, Ms. TITUS, and Mr. SMITH of New 
Jersey) introduced the following bill; which was referred to the Committee 
on Ways and Means, and in addition to the Committees on Transpor-
tation and Infrastructure and Education and the Workforce, for a period 
to be subsequently determined by the Speaker, in each case for consider-
ation of such provisions as fall within the jurisdiction of the committee 
concerned 
A BILL 
To provide for the extension of certain unemployment 
benefits. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 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: 
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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 Unem-
ployment 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 unemploy-
ment insurance programs. 
Sec. 9. Funding stabilization. 
Sec. 10. Extension of customs user fees. 
SEC. 2. EXTENSION OF EMERGENCY UNEMPLOYMENT COM-
PENSATION PROGRAM. 
(a) EXTENSION.—Section 4007(a)(2) of the Supple-
mental Appropriations Act, 2008 (Public Law 110–252; 
26 U.S.C. 3304 note) is amended by striking ‘‘January 
1, 2014’’ and inserting ‘‘the date that is 5 months after 
the date of the enactment of the Emergency Unemploy-
ment Compensation Extension Act of 2014’’. 
(b) FUNDING.—Section 4004(e)(1) of the Supple-
mental Appropriations Act, 2008 (Public Law 110–252; 
26 U.S.C. 3304 note) is amended— 
(1) in subparagraph (I), by striking ‘‘and’’ at 
the end; 
(2) in subparagraph (J), by inserting ‘‘and’’ at 
the end; and 
(3) by inserting after subparagraph (J) the fol-
lowing: 
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‘‘(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 apply to weeks of unemployment begin-
ning on or after the date of the enactment of this Act. 
SEC. 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 note), 
is amended— 
(1) by striking ‘‘December 31, 2013’’ each 
place it appears and inserting ‘‘the date that is 5 
months after the date of the enactment of the Emer-
gency Unemployment Compensation Extension Act 
of 2014’’; and 
(2) in subsection (c), by striking ‘‘June 30, 
2014’’ and inserting ‘‘the date that is 11 months 
after the date of the enactment of the Emergency 
Unemployment Compensation Extension Act of 
2014’’. 
(b) EXTENSION OF MATCHING FOR STATES WITH 
NO WAITING WEEK.—Section 5 of the Unemployment 
Compensation Extension Act of 2008 (Public Law 110– 
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449; 26 U.S.C. 3304 note) is amended by striking ‘‘June 
30, 2014’’ and inserting ‘‘the date that is 11 months after 
the date of the enactment of the Emergency Unemploy-
ment Compensation Extension Act of 2014’’. 
(c) EXTENSION OF MODIFICATION OF INDICATORS 
UNDER THE EXTENDED BENEFIT PROGRAM.—Section 
203 of the Federal-State Extended Unemployment Com-
pensation Act of 1970 (26 U.S.C. 3304 note) is amend-
ed— 
(1) in subsection (d), by striking ‘‘December 
31, 2013’’ and inserting ‘‘the date that is 5 months 
after the date of the enactment of the Emergency 
Unemployment Compensation Extension Act of 
2014’’; and 
(2) in subsection (f)(2), by striking ‘‘December 
31, 2013’’ and inserting ‘‘the date that is 5 months 
after the date of the enactment of the Emergency 
Unemployment Compensation Extension Act of 
2014’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to weeks of unemployment begin-
ning on or after the date of the enactment of this Act. 
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SEC. 4. EXTENSION OF FUNDING FOR REEMPLOYMENT 
SERVICES AND REEMPLOYMENT AND ELIGI-
BILITY ASSESSMENT ACTIVITIES. 
(a) EXTENSION.— 
(1) IN GENERAL.—Section 4004(c)(2)(A) of the 
Supplemental Appropriations Act, 2008 (Public Law 
110–252; 26 U.S.C. 3304 note) is amended by strik-
ing ‘‘through fiscal year 2014’’ and inserting 
‘‘through 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; 26 U.S.C. 3304 note) is amended by add-
ing at the end the following new sentence: 
‘‘At a minimum, such reemployment services 
and reemployment and eligibility assessment ac-
tivities 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 Sec-
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retary) 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 note) are— 
(1) to better link the unemployed with the over-
all workforce system by bringing individuals receiv-
ing unemployment insurance benefits in for person-
alized assessments and referrals to reemployment 
services; and 
(2) to provide individuals receiving unemploy-
ment 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; 
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(C) the provision of access to information 
about industry-recognized credentials that are 
regionally relevant or nationally portable; 
(D) the provision of referrals to reemploy-
ment services and training; and 
(E) an assessment of the individual’s on- 
going eligibility for unemployment insurance 
benefits. 
SEC. 5. ADDITIONAL EXTENDED UNEMPLOYMENT BENE-
FITS UNDER THE RAILROAD UNEMPLOY-
MENT INSURANCE ACT. 
(a) EXTENSION.— 
(1) IN GENERAL.—Section 2(c)(2)(D)(iii) of the 
Railroad Unemployment Insurance Act (45 U.S.C. 
352(c)(2)(D)(iii)) is amended— 
(A) by striking ‘‘June 30, 2013’’ and in-
serting ‘‘June 30, 2014’’; and 
(B) by striking ‘‘December 31, 2013’’ and 
inserting ‘‘December 31, 2014’’. 
(2) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to weeks of unemploy-
ment beginning on or after the date of the enact-
ment of this Act. 
(b) 
CLARIFICATION
ON
AUTHORITY
TO
USE 
FUNDS.—Funds appropriated under either the first or 
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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 en-
actment 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 
$250,000 for administrative expenses associated with the 
payment of additional extended unemployment benefits 
provided under section 2(c)(2)(D) of the Railroad Unem-
ployment Insurance Act by reason of the amendments 
made by subsection (a), to remain available until ex-
pended. 
SEC. 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; 26 U.S.C. 3304 note) shall 
not apply with respect to a State that has enacted 
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a law before June 30, 2014, that, upon taking ef-
fect, would violate such subsection. 
(2) EFFECTIVE DATE.—Paragraph (1) is effec-
tive with respect to weeks of unemployment begin-
ning on or after the date of the enactment of this 
Act. 
(b) PERMITTING
A SUBSEQUENT AGREEMENT.— 
Nothing in title IV of the Supplemental Appropriations 
Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note) 
shall preclude a State whose agreement under such title 
was terminated from entering into a subsequent agree-
ment under such title on or after the date of the enact-
ment of this Act if the State, taking into account the ap-
plication of subsection (a), would otherwise meet the re-
quirements for an agreement under such title. 
SEC. 7. ENDING UNEMPLOYMENT PAYMENTS TO JOBLESS 
MILLIONAIRES AND BILLIONAIRES. 
(a) PROHIBITION.—Notwithstanding any other provi-
sion of law, no Federal funds may be used for payments 
of unemployment compensation under the emergency un-
employment compensation program under title IV of the 
Supplemental Appropriations Act, 2008 (Public Law 110– 
252; 26 U.S.C. 3304 note) to an individual whose adjusted 
gross income in the preceding year was equal to or greater 
than $1,000,000. 
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(b) COMPLIANCE.—Unemployment insurance appli-
cations 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 pre-
ceding year. 
(c) AUDITS.—The certifications required by sub-
section (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 in-
come status of applicants for unemployment insurance 
and no Federal funds may be expended for purposes of 
determining whether or not the prohibition under sub-
section (a) applies with respect to an individual. 
(e) EFFECTIVE DATE.—The prohibition under sub-
section (a) shall apply to weeks of unemployment begin-
ning on or after the date of the enactment of this Act. 
SEC. 8. GAO STUDY ON THE USE OF WORK SUITABILITY RE-
QUIREMENTS 
IN 
UNEMPLOYMENT 
INSUR-
ANCE 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 in-
dividuals who are actively looking for work and who truly 
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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 insur-
ance programs; and 
(2) how to incorporate and improve such re-
quirements 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 de-
termines appropriate. 
SEC. 9. FUNDING STABILIZATION. 
(a) FUNDING STABILIZATION UNDER THE INTERNAL 
REVENUE CODE.—The table in subclause (II) of section 
430(h)(2)(C)(iv) of the Internal Revenue Code of 1986 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, 2017, or 2018.
90% ................................
110% 
2019 ...............................
85% ................................
115% 
2020 ...............................
80% ................................
120% 
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‘‘If the calendar year is: 
The applicable minimum 
percentage is: 
The applicable maximum 
percentage is: 
2021 ...............................
75% ................................
125% 
After 2021 ......................
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 Retire-
ment 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, 2017, or 2018.
90% ................................
110% 
2019 ...............................
85% ................................
115% 
2020 ...............................
80% ................................
120% 
2021 ...............................
75% ................................
125% 
After 2021 ......................
70% ................................
130%’’. 
(2) CONFORMING AMENDMENT.— 
(A) IN GENERAL.—Clause (ii) of section 
101(f)(2)(D) of such Act is amended by strik-
ing ‘‘2015’’ and inserting ‘‘2021’’. 
(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.— 
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(1) INTERNAL REVENUE CODE OF 1986.—The 
second sentence of paragraph (2) of section 436(d) 
of the Internal Revenue Code of 1986 is amended by 
striking ‘‘of such plan’’ and inserting ‘‘of such plan 
(determined by not taking into account any adjust-
ment 
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)) is amended by striking ‘‘of such 
plan’’ and inserting ‘‘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 begin-
ning 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 
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apply to plan years beginning after December 
31, 2015. 
(4) PROVISIONS
RELATING
TO
PLAN
AMEND-
MENTS.— 
(A) IN GENERAL.—If this paragraph ap-
plies 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 sub-
paragraph (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 Sec-
retary of the Treasury or the Sec-
retary 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 
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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 sub-
section 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 ap-
plies retroactively for such period. 
(C) ANTI-CUTBACK RELIEF.—A plan shall 
not be treated as failing to meet the require-
ments of section 204(g) of the Employee Re-
tirement Income Security Act of 1974 and sec-
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tion 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 DETER-
MINATION PERIODS.— 
(1) INTERNAL
REVENUE
CODE
OF
1986.— 
Clause (i) of section 430(h)(2)(B) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘the 
first day of the plan year’’ and inserting ‘‘the valu-
ation 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’’ and insert-
ing ‘‘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 elec-
tion)— 
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(A) for all purposes for which such amend-
ments 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 Re-
tirement Income Security Act of 1974 for such 
plan year. 
A plan shall not be treated as failing to meet the re-
quirements of section 204(g) of such Act and section 
411(d)(6) of such Code solely by reason of an elec-
tion under this paragraph. 
SEC. 10. 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 ‘‘Sep-
tember 30, 2023’’ and inserting ‘‘September 30, 
2024’’; and 
(2) in subparagraph (B)(i), by striking ‘‘Sep-
tember 30, 2023’’ and inserting ‘‘September 30, 
2024’’. 
Æ 
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