In the Senate of the United States, 
April 7, 2014. 
Resolved, That the bill from the House of Representa-
tives (H.R. 3979) entitled ‘‘An Act to amend the Internal 
Revenue Code of 1986 to ensure that emergency services vol-
unteers are not taken into account as employees under the 
shared responsibility requirements contained in the Patient 
Protection and Affordable Care Act.’’, do pass with the fol-
lowing 
AMENDMENT: 
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: 
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.
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receive amounts under section 4002(b) (first tier 
benefits) and, if applicable, again within a time 
period (determined appropriate by the Sec-
retary) after the date the individual begins to re-
ceive 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 overall 
workforce system by bringing individuals receiving 
unemployment insurance benefits in for personalized 
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 work-
force faster, including through— 
(A) the development of a reemployment 
plan;
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(B) the provision of access to relevant labor 
market information; 
(C) the provision of access to information 
about industry-recognized credentials that are re-
gionally 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 BENEFITS 
UNDER THE RAILROAD UNEMPLOYMENT IN-
SURANCE ACT. 
(a) EXTENSION.—Section 2(c)(2)(D)(iii) of the Rail-
road 
Unemployment 
Insurance 
Act 
(45 
U.S.C. 
352(c)(2)(D)(iii)) is amended— 
(1) by striking ‘‘June 30, 2013’’ and inserting 
‘‘November 30, 2013’’; and 
(2) by striking ‘‘December 31, 2013’’ and insert-
ing ‘‘May 31, 2014’’. 
(b) CLARIFICATION ON AUTHORITY TO USE FUNDS.— 
Funds appropriated under either the first or second sen-
tence of clause (iv) of section 2(c)(2)(D) of the Railroad Un-
employment Insurance Act shall be available to cover the 
cost of additional extended unemployment benefits provided
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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. 
(c) FUNDING
FOR ADMINISTRATION.—Out of any 
funds in the Treasury not otherwise appropriated, there are 
appropriated to the Railroad Retirement Board $105,000 
for administrative expenses associated with the payment of 
additional extended unemployment benefits provided under 
section 2(c)(2)(D) of the Railroad Unemployment Insur-
ance Act by reason of the amendments made by subsection 
(a), to remain available until expended. 
SEC. 
6. 
FLEXIBILITY 
FOR 
UNEMPLOYMENT 
PROGRAM 
AGREEMENTS. 
(a) FLEXIBILITY.— 
(1) IN GENERAL.—Subsection (g) of section 4001 
of the Supplemental Appropriations Act, 2008 (Pub-
lic Law 110–252; 26 U.S.C. 3304 note) shall not 
apply with respect to a State that has enacted a law 
before December 1, 2013, that, upon taking effect, 
would violate such subsection. 
(2) EFFECTIVE DATE.—Paragraph (1) is effec-
tive with respect to weeks of unemployment beginning 
on or after December 29, 2013.
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(b) PERMITTING A SUBSEQUENT AGREEMENT.—Noth-
ing in title IV of the Supplemental Appropriations Act, 
2008 (Public Law 110–252; 26 U.S.C. 3304 note) shall pre-
clude a State whose agreement under such title was termi-
nated 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 sub-
section (a), would otherwise meet the requirements 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 unem-
ployment compensation program under title IV of the Sup-
plemental 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. 
(b) COMPLIANCE.—Unemployment Insurance applica-
tions 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.
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(c) AUDITS.—The certifications required by subsection 
(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 deter-
mining whether or not the prohibition under subsection (a) 
applies with respect to an individual. 
(e) EFFECTIVE DATE.—The prohibition under sub-
section (a) shall apply to weeks of unemployment beginning 
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 un-
employment insurance benefits are being provided to indi-
viduals who are actively looking for work and who truly 
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
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(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 re-
quired under subsection (a). Such briefing shall include pre-
liminary recommendations for such legislation and admin-
istrative action as the Comptroller General determines ap-
propriate. 
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, or 2017.
90% ..................................
110% 
2018 ..................................
85% ..................................
115% 
2019 ..................................
80% ..................................
120% 
2020 ..................................
75% ..................................
125% 
After 2020 ........................
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 Retirement
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(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 tak-
ing 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 beginning 
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 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).
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(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 Secretary 
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 
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 subsection 
or the regulation described in clause 
(i)(I) takes effect (or in the case of a 
plan or contract amendment not re-
quired by such amendments or such
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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 requirements 
of section 204(g) of the Employee Retirement In-
come Security Act of 1974 and section 411(d)(6) 
of the Internal Revenue Code of 1986 solely by 
reason of a plan amendment to which this para-
graph applies. 
(d) MODIFICATION OF FUNDING TARGET DETERMINA-
TION 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 valuation date 
for the plan year’’.
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(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 inserting ‘‘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 Jan-
uary 1, 2014, either (as specified in the election)— 
(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 Retirement 
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 election 
under this paragraph.
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SEC. 10. PREPAYMENT OF CERTAIN PBGC PREMIUMS. 
(a) IN GENERAL.—Section 4007 of the Employee Re-
tirement Income Security Act of 1974 (29 U.S.C. 1307) is 
amended by adding at the end the following new subsection: 
‘‘(f) ELECTION TO PREPAY FLAT DOLLAR PRE-
MIUMS.— 
‘‘(1) IN GENERAL.—The designated payor may 
elect to prepay during any plan year the premiums 
due under clause (i) or (v), whichever is applicable, 
of section 4006(a)(3)(A) for the number of consecutive 
subsequent plan years (not greater than 5) specified 
in the election. 
‘‘(2) AMOUNT OF PREPAYMENT.— 
‘‘(A) IN GENERAL.—The amount of the pre-
payment for any subsequent plan year under 
paragraph (1) shall be equal to the amount of 
the premium determined under clause (i) or (v), 
whichever is applicable, of section 4006(a)(3)(A) 
for the plan year in which the prepayment is 
made. 
‘‘(B) ADDITIONAL PARTICIPANTS.—If there 
is an increase in the number of participants in 
the plan during any plan year with respect to 
which a prepayment has been made, the des-
ignated payor shall pay a premium for such ad-
ditional participants at the premium rate in ef-
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fect under clause (i) or (v), whichever is applica-
ble, of section 4006(a)(3)(A) for such plan year. 
No credit or other refund shall be granted in the 
case of a plan that has a decrease in number of 
participants during a plan year with respect to 
which a prepayment has been made. 
‘‘(C) COORDINATION
WITH
PREMIUM
FOR 
UNFUNDED VESTED BENEFITS.—The amount of 
the 
premium 
determined 
under 
section 
4006(a)(3)(A)(i) for the purpose of determining 
the prepayment amount for any plan year shall 
be determined without regard to the increase in 
such premium under section 4006(a)(3)(E). Such 
increase shall be paid in the same amount and 
at the same time as it would otherwise be paid 
without regard to this subsection. 
‘‘(3) ELECTION.—The election under this sub-
section shall be made at such time and in such man-
ner as the corporation may prescribe.’’. 
(b) CONFORMING AMENDMENT.—The second sentence 
of subsection (a) of section 4007 of the Employee Retirement 
Income Security Act of 1974 (29 U.S.C. 1307) is amended 
by striking ‘‘Premiums’’ and inserting ‘‘Except as provided 
in subsection (f), premiums’’.
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(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to plan years beginning after the date 
of the enactment of this Act. 
SEC. 11. 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 ‘‘September 
30, 2023’’ and inserting ‘‘September 30, 2024’’; and 
(2) in subparagraph (B)(i), by striking ‘‘Sep-
tember 30, 2023’’ and inserting ‘‘September 30, 
2024’’. 
SEC. 12. EMERGENCY SERVICES, GOVERNMENT, AND CER-
TAIN NONPROFIT VOLUNTEERS. 
(a) IN GENERAL.—Section 4980H(c) of the Internal 
Revenue Code of 1986 is amended by redesignating para-
graphs (5), (6), and (7) as paragraphs (6), (7), and (8), 
respectively, and by inserting after paragraph (4) the fol-
lowing new paragraph: 
‘‘(5) SPECIAL RULES FOR CERTAIN EMERGENCY 
SERVICES, GOVERNMENT, AND
NONPROFIT
VOLUN-
TEERS.— 
‘‘(A) 
EMERGENCY
SERVICES
VOLUN-
TEERS.—Qualified services rendered as a bona 
fide volunteer to an eligible employer shall not be
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taken into account under this section as service 
provided by an employee. For purposes of the 
preceding sentence, the terms ‘qualified services’, 
‘bona fide volunteer’, and ‘eligible employer’ 
shall have the respective meanings given such 
terms under section 457(e). 
‘‘(B) CERTAIN
OTHER
GOVERNMENT
AND 
NONPROFIT VOLUNTEERS.— 
‘‘(i) IN
GENERAL.—Services rendered 
as a bona fide volunteer to a specified em-
ployer shall not be taken into account under 
this section as service provided by an em-
ployee. 
‘‘(ii) BONA
FIDE
VOLUNTEER.—For 
purposes of this subparagraph, the term 
‘bona fide volunteer’ means an employee of 
a specified employer whose only compensa-
tion from such employer is in the form of— 
‘‘(I) reimbursement for (or reason-
able allowance for) reasonable expenses 
incurred in the performance of services 
by volunteers, or 
‘‘(II) reasonable benefits (includ-
ing length of service awards), and 
nominal fees, customarily paid by
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similar entities in connection with the 
performance of services by volunteers. 
‘‘(iii) 
SPECIFIED
EMPLOYER.—For 
purposes of this subparagraph, the term 
‘specified employer’ means— 
‘‘(I) any government entity, and 
‘‘(II) any organization described 
in section 501(c) and exempt from tax 
under section 501(a). 
‘‘(iv) COORDINATION
WITH
SUBPARA-
GRAPH (A).—This subparagraph shall not 
fail to apply with respect to services merely 
because such services are qualified services 
(as defined in section 457(e)(11)(C)).’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall apply to months beginning after December 31, 
2013. 
Attest: 
Secretary.