‘‘(29) compensation is immediately paid to an 
individual for their first week of otherwise compen-
sable unemployment without a waiting week; and’’. 
(b) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall apply to weeks of unemployment be-
ginning on or after the earlier of— 
(1) the date the State changes its statutes, reg-
ulations, or policies in order to comply with such 
amendments; or 
(2) January 1, 2027. 
SEC. 209. TEMPORARY WORK ASSIGNMENT. 
(a) IN GENERAL.—Section 3304(a) of the Internal 
Revenue Code of 1986, as previously amended by this title, 
is amended— 
(1) in paragraph (29), by striking ‘‘and’’ at the 
end; 
(2) by redesignating paragraph (30) as para-
graph (31); and 
(3) by inserting after paragraph (29) the fol-
lowing new paragraph: 
‘‘(30) an individual’s completion of a temporary 
employment assignment is considered to be an invol-
untary layoff for the purposes of determining eligi-
bility for unemployment compensation, regardless of 
whether or not the individual has contacted the em-
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ployer after a temporary assignment has ended; 
and’’. 
(b) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall apply to weeks of unemployment be-
ginning on or after the earlier of— 
(1) the date the State changes its statutes, reg-
ulations, or policies in order to comply with such 
amendments; or 
(2) January 1, 2027. 
SEC. 210. SELF-EMPLOYMENT ASSISTANCE PROGRAM. 
(a) REQUIREMENT.— 
(1) IN GENERAL.—Section 3304(a) of the In-
ternal Revenue Code of 1986, as previously amended 
by this title, is amended— 
(A) in paragraph (4)(F), by inserting ‘‘, as 
required 
under 
paragraph 
(31)’’ 
after 
‘‘3306(t))’’; 
(B) in paragraph (30), by striking ‘‘and’’ 
at the end; 
(C) by redesignating paragraph (31) as 
paragraph (32); and 
(D) by inserting after paragraph (30) the 
following new paragraph: 
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‘‘(31) payment of allowances is made under a 
self-employment assistance program (as defined in 
section 3306(t)) under the State law; and’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
303(a)(5) of the Social Security Act (42 U.S.C. 
503(a)(5)), is amended, in the last proviso, by in-
serting ‘‘, as required under section 3304(a)(31) of 
such Code’’ after ‘‘1986)’’. 
(b) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall apply to weeks of unemployment be-
ginning on or after the earlier of— 
(1) the date the State changes its statutes, reg-
ulations, or policies in order to comply with such 
amendments; or 
(2) January 1, 2027. 
SEC. 211. SHORT-TIME COMPENSATION PROGRAM. 
(a) REQUIRED PROGRAM.— 
(1) IN GENERAL.—Section 3304(a) of the In-
ternal Revenue Code of 1986, as previously amended 
by this title, is amended— 
(A) in paragraph (4)(E), by inserting ‘‘, as 
required 
under 
paragraph 
(32)’’ 
after 
‘‘3306(v))’’; 
(B) in paragraph (31), by striking ‘‘and’’ 
at the end; 
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(C) by redesignating paragraph (32) as 
paragraph (33); and 
(D) by inserting after paragraph (31) the 
following new paragraph: 
‘‘(32) payment of short-time compensation is 
made under a short-time compensation program (as 
defined in section 3306(v)) under the State law; 
and’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
303(a)(5) of the Social Security Act (42 U.S.C. 
503(a)(5)), is amended, in the fifth proviso, by in-
serting ‘‘, as required under section 3304(a)(32) of 
such Code’’ after ‘‘1986)’’. 
(b) REVISIONS TO DEFINITION OF A SHORT-TIME 
COMPENSATION PROGRAM.— 
(1) FLEXIBILITY.— 
(A) IN GENERAL.—Section 3306(v)(3) of 
the Internal Revenue Code of 1986 is amended 
by striking ‘‘60 percent’’ and inserting ‘‘80 per-
cent’’. 
(B) EFFECTIVE
DATE.—The amendment 
made by subparagraph (A) shall take effect on 
the date of enactment of this Act. 
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(2) PERMITTING EMPLOYERS TO FILE CLAIM 
ON
BEHALF
OF
EMPLOYEES.—Section 3306(v) of 
the Internal Revenue Code of 1986 is amended— 
(A) by redesignating paragraphs (8), (9), 
and (10) as paragraphs (9), (10), and (11), re-
spectively; and 
(B) by inserting after paragraph (7) the 
following new paragraph: 
‘‘(8) the State agency allows an employer to file 
weekly claims under the program on behalf of em-
ployees;’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section (other than subsection (b)(1)) shall apply to 
weeks of unemployment beginning on or after the earlier 
of— 
(1) the date the State changes its statutes, reg-
ulations, or policies in order to comply with such 
amendments; or 
(2) January 1, 2027. 
SEC. 212. MINIMUM LEVEL OF PRIOR EMPLOYMENT. 
(a) REQUIREMENT.— 
(1) IN GENERAL.—Section 3304(a) of the In-
ternal Revenue Code of 1986, as previously amended 
by this title, is amended— 
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(A) in paragraph (32), by striking ‘‘and’’ 
at the end; 
(B) by redesignating paragraph (33) as 
paragraph (34); and 
(C) by inserting after paragraph (31) the 
following new paragraph: 
‘‘(33) compensation is not denied to an other-
wise eligible individual if the individual earned at 
least $1,000 in covered wages during the highest 
quarter of the base period and at least $1,500 cov-
ered wages during the base period; and’’. 
(2) STATE
MAY
REDUCE
MINIMUM
THRESH-
OLDS.—Nothing in the paragraph (33) of section 
3304(a) of the Internal Revenue Code of 1986, as 
added by paragraph (1), shall preclude a State from 
reducing the dollar thresholds described in such 
paragraph (32). 
(b) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall apply to weeks of unemployment be-
ginning on or after the earlier of— 
(1) the date the State changes its statutes, reg-
ulations, or policies in order to comply with such 
amendments; or 
(2) January 1, 2027. 
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SEC. 213. EMPLOYEE STATUS. 
(a) IN GENERAL.—Section 3304(a) of the Internal 
Revenue Code of 1986, as previously amended by this title, 
is amended— 
(1) in paragraph (33), by striking ‘‘and’’ at the 
end; 
(2) by redesignating paragraph (34) as para-
graph (35); and 
(3) by inserting after paragraph (33) the fol-
lowing new paragraph: 
‘‘(34) an individual performing any service shall 
be considered an employee and not an independent 
contractor for the purpose of the State law, unless— 
‘‘(A) the individual is free from control and 
direction in connection with the performance of 
the service, both under the contract for the per-
formance of service and in fact; 
‘‘(B) the service is performed outside the 
usual course of the business of the employer; 
and 
‘‘(C) the individual is customarily engaged 
in an independently established trade, occupa-
tion, profession, or business of the same nature 
as that involved in the service performed; and’’. 
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(b) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall apply to weeks of unemployment be-
ginning on or after the earlier of— 
(1) the date the State changes its statutes, reg-
ulations, or policies in order to comply with such 
amendments; or 
(2) January 1, 2027. 
SEC. 214. ELIGIBILITY OF CERTAIN STUDENT-WORKERS 
FOR UNEMPLOYMENT COMPENSATION. 
(a) IN GENERAL.—Section 3306(c)(10) of the Inter-
nal Revenue Code of 1986 is amended— 
(1) by striking subparagraphs (B) and (C); and 
(2) by redesignating subparagraph (D) as sub-
paragraph (B). 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to service performed on or after 
January 1, 2027. 
SEC. 215. DEPENDENTS’ ALLOWANCE. 
(a) IN GENERAL.—Chapter 23 of the Internal Rev-
enue Code of 1986 is amended— 
(1) in section 3304(a), as previously amended 
by this Act— 
(A) in paragraph (34), by striking ‘‘and’’ 
at the end; 
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(B) by redesignating paragraph (35) as 
paragraph (36); and 
(C) by inserting after paragraph (34) the 
following new paragraph: 
‘‘(35) payment of dependents’ allowances shall 
be paid pursuant to section 3304A; and’’; and 
(2) by inserting after section 3304, the fol-
lowing new section: 
‘‘SEC. 3304A. DEPENDENTS’ ALLOWANCE. 
‘‘(a) IN GENERAL.—Subject to the succeeding provi-
sions of this section, for purposes of section 3304(a)(35), 
a State shall provide, in the case of any individual who 
is entitled to receive unemployment compensation and who 
has any dependents, a dependents’ allowance in an amount 
equal to the amount specified in subsection (b) per de-
pendent per week. 
‘‘(b) AMOUNT SPECIFIED.— 
‘‘(1) IN
GENERAL.—The amount specified in 
this subsection is an amount equal to— 
‘‘(A) for 2027, $25; and 
‘‘(B) for 2028 or a subsequent year, the 
dollar amount specified in this subsection for 
the preceding year increased by the percentage 
change in the Consumer Price Index for All 
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Urban Consumers for the 12-month period end-
ing with June of such preceding year. 
‘‘(2) ROUNDING.—If any amount determined 
under paragraph (1)(B) is not a multiple of $1, such 
amount shall be rounded to the nearest multiple of 
$1. 
‘‘(c) DEPENDENT DEFINED.—In this section, the 
term ‘dependent’ shall have the meaning given that term 
under State law, except that such term shall include— 
‘‘(1) any child in the care of the individual who 
is under the age of 18, including a natural child, an 
adopted child, and a step-child; 
‘‘(2) any child, including stepchild, natural 
child, or adopted child, who, prior to enrollment as 
full-time student, was in the care of the individual 
seeking benefits, so long as the child remain enrolled 
as a full-time student and is under the age of 24; 
‘‘(3) any eligible foster child (as defined in sec-
tion 152(f)(1)(C)) placed with the individual; 
‘‘(4) an immediate family member with a dis-
ability who is in the care of the individual or their 
household, regardless of whether or not the family 
member resides in the individual’s household; 
‘‘(5) a nonworking senior family member living 
in the household of the individual; 
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‘‘(6) a nonworking spouse who is not receiving 
unemployment compensation; and 
‘‘(7) other individuals determined appropriate 
by the Secretary of Labor. 
‘‘(d) REGULATIONS.—Not later than 3 months after 
the date of enactment of this section, the Secretary of 
Labor shall issue regulations to carry out this section.’’. 
(b) PERMISSIBLE USE OF FUNDS.— 
(1) INTERNAL REVENUE CODE OF 1986.—Sec-
tion 3304(a)(4) of the Internal Revenue Code of 
1986 is amended— 
(A) in subparagraph (F), by striking 
‘‘and’’ at the end; 
(B) in subparagraph (G)(ii), by inserting 
‘‘and’’ at the end; and 
(C) by adding at the end the following: 
‘‘(H) amounts may be withdrawn for the 
payment of dependents’ allowances under sec-
tion 3304A;’’. 
(2) SOCIAL SECURITY ACT.—Section 303(a)(5) 
of the Social Security Act is amended by striking ‘‘; 
and’’ at the end and inserting ‘‘: Provided further, 
That amounts may be withdrawn for the payment of 
dependents’ allowances under section 3304A; and’’. 
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(c) CONFORMING AMENDMENT.—The table of sec-
tions for chapter 23 of the Internal Revenue Code of 1986 
is amended inserting after the item relating to section 
3304 the following new item: 
‘‘Sec. 3304A. Dependents’ allowance.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to weeks of unemployment begin-
ning on or after the earlier of— 
(1) the date the State changes its statutes, reg-
ulations, or policies in order to comply with such 
amendments; or 
(2) January 1, 2027. 
SEC. 216. LABOR DISPUTES. 
(a) IN GENERAL.—Section 3304(a) of the Internal 
Revenue Code of 1986, as previously amended by this Act, 
is amended— 
(1) in paragraph (35), by striking ‘‘and’’ at the 
end; 
(2) by redesignating paragraph (36) as para-
graph (37); and 
(3) by inserting after paragraph (35) the fol-
lowing new paragraph: 
‘‘(36) compensation is not denied to an other-
wise eligible individual if the separation is due to a 
labor dispute if— 
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‘‘(A) the individual has been locked out by 
their employer; 
‘‘(B) the dispute is the result of the em-
ployer’s failure to conform to the provisions of 
a labor contract; 
‘‘(C) the dispute is the result of the em-
ployer’s failure to conform to any State or Fed-
eral law relating to wages, hours, working con-
ditions, or collective bargaining; or 
‘‘(D) the individual and others of the same 
grade or class are not participating in the dis-
pute, financing it, or directly interested in it; 
and’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to weeks of unemployment begin-
ning on or after the earlier of— 
(1) the date the State changes its statutes, reg-
ulations, or policies in order to comply with such 
amendments; or 
(2) January 1, 2027. 
SEC. 217. EDUCATIONAL EMPLOYEES. 
(a) IN GENERAL.—Section 3304(a)(6)(A)(i) of the 
Internal Revenue Code of 1986 is amended— 
(1) by striking ‘‘applies, compensation shall’’ 
and inserting the following: ‘‘applies— 
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‘‘(I) compensation shall’’; 
(2) in subclause (I), as added by paragraph (1), 
by inserting ‘‘except that’’ at the end; and 
(3) by adding at the end the following new sub-
clause: 
‘‘(II) if compensation is denied to any 
individual for any week under subclause (I) 
and such individual was not offered an op-
portunity to perform such services for the 
educational institution for the second of 
such academic years or terms, such indi-
vidual shall be entitled to a retroactive 
payment of the compensation for each 
week for which the individual filed a timely 
claim for compensation and for which com-
pensation was denied solely by reason of 
subclause (I),’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to weeks of unemployment begin-
ning on or after the earlier of— 
(1) the date the State changes its statutes, reg-
ulations, or policies in order to comply with such 
amendments; or 
(2) January 1, 2027. 
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SEC. 218. EMERGENCY ENHANCED UNEMPLOYMENT COM-
PENSATION. 
(a) IN GENERAL.—Chapter 23 of the Internal Rev-
enue Code of 1986 is amended— 
(1) in section 3304(a), as previously amended 
by this Act— 
(A) in paragraph (20), in the matter pre-
ceding clause (i), by inserting ‘‘, subject to 
paragraph (37) and section 3304B,’’ after 
‘‘benefit amount is’’; 
(B) in paragraph (36), by striking ‘‘and’’ 
at the end; 
(C) by redesignating paragraph (37) as 
paragraph (38); and 
(D) by inserting after paragraph (36) the 
following new paragraph: 
‘‘(37) payment of emergency enhanced unem-
ployment compensation shall be paid pursuant to 
section 3304B; and’’; and 
(2) by inserting after section 3304A, as added 
by section 215, the following new section: 
‘‘SEC. 3304B. EMERGENCY ENHANCED UNEMPLOYMENT 
COMPENSATION. 
‘‘(a) COMPENSATION.— 
‘‘(1) IN GENERAL.—Subject to the succeeding 
provisions of this section, for purposes of section 
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3304(a)(37), during an emergency period with re-
spect to a State, section 3304(a)(20)(B)(i) shall be 
applied with respect to the State by substituting 
‘100 percent’ for ‘at least 75 percent’. The addi-
tional amount an individual receives pursuant to the 
application of the preceding sentence shall be re-
ferred to as ‘emergency enhanced unemployment 
compensation’. 
‘‘(2) EMERGENCY
PERIOD.—For purposes of 
paragraph (1), the term ‘emergency period’ means, 
with respect to a State, any period during which— 
‘‘(A) a public health emergency has been 
declared under section 319 of the Public Health 
Service Act with respect to the State (including 
a nationwide emergency); or 
‘‘(B) a major disaster or emergency has 
been declared by the President under section 
401 or 501, respectively, of the Robert T. Staf-
ford Disaster Relief and Emergency Assistance 
Act (42 U.S.C. 5170, 5191). 
‘‘(b) PAYMENTS TO STATES.— 
‘‘(1) IN GENERAL.— 
‘‘(A) FULL REIMBURSEMENT.—There shall 
be paid to each State an amount equal to 100 
percent of— 
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‘‘(i) the total amount of emergency 
enhanced 
unemployment 
compensation 
paid to individuals by the State pursuant 
to this section; and 
‘‘(ii) any additional administrative ex-
penses incurred by the State by reason of 
making such payments (as determined by 
the Secretary of Labor). 
‘‘(B) TERMS OF PAYMENTS.—Sums pay-
able to any State under this section shall be 
payable, either in advance or by way of reim-
bursement (as determined by the Secretary of 
Labor), in such amounts as the Secretary of 
Labor estimates the State will be entitled to re-
ceive under this section for each calendar 
month, reduced or increased, as the case may 
be, by any amount by which the Secretary of 
Labor finds that the Secretary’s estimates for 
any prior calendar month were greater or less 
than the amounts that should have been paid to 
the State. Such estimates may be made on the 
basis of such statistical, sampling, or other 
method as may be agreed upon by the Secretary 
of Labor and the State agency of the State in-
volved. 
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‘‘(2) 
CERTIFICATIONS.—The 
Secretary 
of 
Labor shall from time to time certify to the Sec-
retary of the Treasury for payment to each State the 
sums payable to such State under this section. 
‘‘(3) DEPOSIT.—Sums payable to any State 
under this section shall be deposited in the account 
of such State in the Unemployment Trust Fund. 
Amounts deposited under preceding sentence may 
only be used by the State for the payment of emer-
gency enhanced unemployment compensation under 
this section. 
‘‘(4) FUNDING.—There are appropriated from 
the general fund of the Treasury, without fiscal year 
limitation, such sums as may be necessary for pur-
poses of this section. 
‘‘(c) FRAUD AND OVERPAYMENTS.— 
‘‘(1) IN GENERAL.—If an individual knowingly 
has made, or caused to be made by another, a false 
statement or representation of a material fact, or 
knowingly has failed, or caused another to fail, to 
disclose a material fact, and as a result of such false 
statement or representation or of such nondisclosure 
such individual has received an amount of emer-
gency enhanced unemployment compensation to 
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‘‘(A) IN GENERAL.—The State agency may 
recover the amount to be repaid, or any part 
thereof, by deductions from any emergency en-
hanced unemployment compensation payable to 
such individual or from any unemployment 
compensation payable to such individual under 
any State or Federal unemployment compensa-
tion law administered by the State agency or 
under any other State or Federal law adminis-
tered by the State agency which provides for 
the payment of any assistance or allowance with 
respect to any week of unemployment, during 
the 3-year period after the date such individual 
received the payment of the emergency en-
hanced unemployment compensation to which 
they were not entitled, in accordance with the 
same procedures as apply to the recovery of 
overpayments of regular unemployment benefits 
paid by the State. 
‘‘(B) OPPORTUNITY
FOR
HEARING.—No 
repayment shall be required, and no deduction 
shall be made, until a determination has been 
made, notice thereof and an opportunity for a 
fair hearing has been given to the individual, 
and the determination has become final. 
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‘‘(4) REVIEW.—Any determination by a State 
agency under this section shall be subject to review 
in the same manner and to the same extent as deter-
minations under the State unemployment compensa-
tion law, and only in that manner and to that ex-
tent. 
‘‘(5) DEPOSIT
IN
STATE
UNEMPLOYMENT 
FUND.—Any amount recovered by a State agency 
pursuant to this section shall be deposited in the ac-
count of such State in the Unemployment Trust 
Fund. Amounts deposited under preceding sentence 
may only be used by the State for the payment of 
emergency enhanced unemployment compensation 
under this section. 
‘‘(d) PAYMENT TO BE DISREGARDED FOR PURPOSES 
OF ALL FEDERAL
AND FEDERALLY ASSISTED PRO-
GRAMS.—A emergency enhanced unemployment com-
pensation payment shall not be regarded as income and 
shall not be regarded as a resource for the month of re-
ceipt and the following 12 months, for purposes of deter-
mining the eligibility of the recipient (or the recipient’s 
spouse or family) for benefits or assistance, or the amount 
or extent of benefits or assistance, under any Federal pro-
gram or under any State or local program financed in 
whole or in part with Federal funds. 
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‘‘(e) REGULATIONS.—Not later than 3 months after 
the date of enactment of this section, the Secretary of 
Labor shall issue regulations to carry out this section.’’. 
(b) CONFORMING AMENDMENT.—The table of sec-
tions for chapter 23 of the Internal Revenue Code of 1986, 
as amended by section 215, is amended inserting after the 
item relating to section 3304A the following new item: 
‘‘Sec. 3304B. Emergency enhanced unemployment compensation.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to weeks of unemployment begin-
ning on or after the earlier of— 
(1) the date the State changes its statutes, reg-
ulations, or policies in order to comply with such 
amendments; or 
(2) January 1, 2027. 
TITLE III—JOBSEEKER 
ALLOWANCE 
SEC. 301. JOBSEEKER ALLOWANCE. 
(a) IN GENERAL.—Chapter 23 of the Internal Rev-
enue Code of 1986 is amended— 
(1) in section 3304(a), as previously amended 
by this Act— 
(A) in paragraph (37), by striking ‘‘and’’ 
at the end; 
(B) by redesignating paragraph (38) as 
paragraph (39); and 
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(C) by inserting after paragraph (37) the 
following new paragraph: 
‘‘(38) payment of jobseeker allowances shall be 
paid pursuant to section 3304C; and’’; and 
(2) by inserting after section 3304B, as added 
by section 218, the following new section: 
‘‘SEC. 3304C. JOBSEEKER ALLOWANCE. 
‘‘(a) ALLOWANCE.— 
‘‘(1) IN GENERAL.—Subject to the succeeding 
provisions of this section, for purposes of section 
3304(a)(38), a State shall provide for a weekly job-
seeker allowance to any eligible individual in accord-
ance with standards established by the Secretary of 
Labor. 
‘‘(2) ELIGIBLE
INDIVIDUAL.—In this section, 
the term ‘eligible individual’ means an individual 
who, for any week— 
‘‘(A) is unemployed or partially employed, 
including self-employment; 
‘‘(B) is— 
‘‘(i) subject to paragraph (4), able to 
work and available to work; and 
‘‘(ii) subject to paragraph (5), actively 
seeking work; 
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‘‘(C)(i) is at least 19 years of age (or at 
least 18 years of age in the case of an indi-
vidual in foster care under the responsibility of 
the State); or 
‘‘(ii) has earned a high school diploma or 
its recognized equivalent; and 
‘‘(D) subject to paragraph (3), has an ad-
justed gross income for the most recently com-
pleted tax year that does not exceed the con-
tribution and benefit base as determined under 
section 230 of the Social Security Act. 
‘‘(3) EXCEPTION TO AGI LIMITATION.—The re-
quirement under paragraph (2)(D) shall not apply to 
an individual in a household if, in the past 6 
months— 
‘‘(A) another member of such household 
has been separated from employment; 
‘‘(B) the individual has become separated 
or divorced from their spouse; or 
‘‘(C) another member of the individual’s 
household has died. 
‘‘(4) ABLE
TO
WORK
AND
AVAILABLE
TO 
WORK.— 
‘‘(A) IN GENERAL.—For purposes of para-
graph (2)(B)(i), subject to subparagraph (B), 
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an individual shall be considered to be able to 
work and available to work as long as any limit 
on the individual’s ability to work or availability 
to work does not constitute a withdrawal from 
the labor market. For purposes of the preceding 
sentence, an individual shall not be considered 
to have withdrawn from the labor market if the 
individual is able to work and available to work 
for 8 or more hours per week. 
‘‘(B) EXCEPTIONS.—A jobseeker allowance 
shall not be denied to an otherwise eligible indi-
vidual for any week during which the individual 
is not able to work and available for work be-
cause the individual— 
‘‘(i) is not available for work outside 
of the locality of the individual’s residence; 
‘‘(ii) is not available for work during 
hours when they are the primary caregiver 
for a child or dependent; 
‘‘(iii) is attending a training course 
with the approval of the State agency in 
compliance with any regulations issued by 
the Secretary of Labor; 
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