II 
Calendar No. 174 
111TH CONGRESS 
1ST SESSION H. R. 3548 
IN THE SENATE OF THE UNITED STATES 
SEPTEMBER 22, 2009 
Received 
OCTOBER 8, 2009 
Read the first time 
OCTOBER 13, 2009 
Read the second time and placed on the calendar 
AN ACT 
To amend the Supplemental Appropriations Act, 2008 to 
provide for the temporary availability of certain addi-
tional emergency unemployment compensation, and for 
other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Unemployment Com-
pensation Extension Act of 2009’’. 
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SEC. 2. ADDITIONAL EMERGENCY UNEMPLOYMENT COM-
PENSATION. 
(a) IN GENERAL.—Section 4002 of the Supplemental 
Appropriations Act, 2008 (Public Law 110–252; 26 
U.S.C. 3304 note) is amended by adding at the end the 
following: 
‘‘(d) FURTHER ADDITIONAL EMERGENCY UNEM-
PLOYMENT COMPENSATION.— 
‘‘(1) IN GENERAL.—If, at the time that the 
amount added to an individual’s account under sub-
section (c)(1) (hereinafter ‘additional emergency un-
employment compensation’) is exhausted or at any 
time thereafter, such individual’s State is in an ex-
tended benefit period (as determined under para-
graph (2)), such account shall be further augmented 
by an amount (hereinafter ‘further additional emer-
gency unemployment compensation’) equal to the 
lesser of— 
‘‘(A) 50 percent of the total amount of 
regular compensation (including dependents’ al-
lowances) payable to the individual during the 
individual’s benefit year under the State law; or 
‘‘(B) 13 times the individual’s average 
weekly benefit amount (as determined under 
subsection (b)(2)) for the benefit year. 
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‘‘(2) EXTENDED BENEFIT PERIOD.—For pur-
poses of paragraph (1), a State shall be considered 
to be in an extended benefit period, as of any given 
time, if such a period would then be in effect for 
such State under the Federal-State Extended Unem-
ployment Compensation Act of 1970 if— 
‘‘(A) section 203(d) of such Act— 
‘‘(i) were applied by substituting ‘6’ 
for ‘5’ each place it appears; and 
‘‘(ii) did not include the requirement 
under paragraph (1)(A) thereof; or 
‘‘(B) section 203(f) of such Act were ap-
plied to such State— 
‘‘(i) regardless of whether or not the 
State had by law provided for its applica-
tion; 
‘‘(ii) by substituting ‘8.5’ for ‘6.5’ in 
paragraph (1)(A)(i) thereof; and 
‘‘(iii) as if it did not include the re-
quirement 
under 
paragraph 
(1)(A)(ii) 
thereof. 
‘‘(3) COORDINATION
RULE.—Notwithstanding 
an election under section 4001(e) by a State to pro-
vide for the payment of emergency unemployment 
compensation prior to extended compensation, such 
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State may pay extended compensation to an other-
wise eligible individual prior to any further addi-
tional emergency unemployment compensation, if 
such individual claimed extended compensation for 
at least 1 week of unemployment after the exhaus-
tion of additional emergency unemployment com-
pensation. 
‘‘(4) LIMITATION.—The account of an indi-
vidual may be augmented not more than once under 
this subsection.’’. 
(b) CONFORMING AMENDMENT TO NON-AUGMENTA-
TION RULE.—Section 4007(b)(2) of the Supplemental Ap-
propriations Act, 2008 (Public Law 110–252; 26 U.S.C. 
3304 note) is amended— 
(1) by striking ‘‘then section 4002(c)’’ and in-
serting ‘‘then subsections (c) and (d) of section 
4002’’; and 
(2) by striking ‘‘paragraph (2) of such section)’’ 
and inserting ‘‘paragraph (2) of such subsection (c) 
or (d) (as the case may be))’’. 
(c) TRANSFER OF FUNDS.—Section 4004(e)(1) of 
the Supplemental Appropriations Act, 2008 (Public Law 
110–252; 26 U.S.C. 3304 note) is amended by striking 
‘‘Act;’’ and inserting ‘‘Act and the Unemployment Com-
pensation Extension Act of 2009;’’. 
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(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply as if included in the enactment 
of the Supplemental Appropriations Act, 2008, except that 
no amount shall be payable by virtue of such amendments 
with respect to any week of unemployment commencing 
before the date of the enactment of this Act. 
SEC. 3. 0.2 PERCENT FUTA SURTAX. 
(a) IN GENERAL.—Section 3301 of the Internal Rev-
enue Code of 1986 (relating to rate of tax) is amended— 
(1) by striking ‘‘through 2009’’ in paragraph 
(1) and inserting ‘‘through 2010’’, and 
(2) by striking ‘‘calendar year 2010’’ in para-
graph (2) and inserting ‘‘calendar year 2011’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to wages paid after December 31, 
2009. 
SEC. 4. REPORTING OF FIRST DAY OF EARNINGS TO DIREC-
TORY OF NEW HIRES. 
(a) IN GENERAL.—Section 453A(b)(1)(A) of the So-
cial Security Act (42 U.S.C. 653a(b)(1)(A)) is amended 
by inserting ‘‘the date services for remuneration were first 
performed by the employee,’’ after ‘‘of the employee,’’. 
(b) REPORTING FORMAT
AND METHOD.—Section 
453A(c) of the Social Security Act (42 U.S.C. 653a(c)) 
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is amended by inserting ‘‘, to the extent practicable,’’ after 
‘‘Each report required by subsection (b) shall’’. 
(c) EFFECTIVE DATE.— 
(1) IN GENERAL.—Subject to paragraph (2), 
the amendments made by this section shall take ef-
fect 6 months after the date of enactment of this 
Act. 
(2) COMPLIANCE TRANSITION PERIOD.—If the 
Secretary of Health and Human Services determines 
that State legislation (other than legislation appro-
priating funds) is required in order for a State plan 
under part D of title IV of the Social Security Act 
to meet the additional requirements imposed by the 
amendment made by subsection (a), the plan shall 
not be regarded as failing to meet such requirements 
before the first day of the second calendar quarter 
beginning after the close of the first regular session 
of the State legislature that begins after the effective 
date of such amendment. If the State has a 2-year 
legislative session, each year of the session is deemed 
to be a separate regular session of the State legisla-
ture. 
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SEC. 5. COLLECTION IN ALL STATES OF UNEMPLOYMENT 
COMPENSATION DUE TO FRAUD. 
(a) IN GENERAL.—Subsection (f) of section 6402 of 
the Internal Revenue Code of 1986 is amended by striking 
paragraph (3) and redesignating paragraphs (4) through 
(8) as paragraphs (3) through (7), respectively. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to refunds payable on or after the 
date of the enactment of this Act. 
Passed the House of Representatives September 22, 
2009. 
Attest: 
LORRAINE C. MILLER, 
Clerk. 
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Calendar No. 174 
111TH CONGRESS 
1ST SESSION 
H. R. 3548 
AN ACT 
To amend the Supplemental Appropriations Act, 
2008 to provide for the temporary availability of 
certain additional emergency unemployment com-
pensation, and for other purposes. 
OCTOBER 13, 2009 
Read the second time and placed on the calendar 
VerDate Nov 24 2008 
01:18 Oct 14, 2009
Jkt 089200
PO 00000
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