I 
110TH CONGRESS 
2D SESSION 
H. R. 6152 
To stimulate the economy of the United States and provide financial relief 
to low-income families in the United States. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 22, 2008 
Mr. ENGLISH of Pennsylvania (for himself and Mr. GERLACH) introduced the 
following bill; which was referred to the Committee on Ways and Means, 
and in addition to the Committee on Financial Services, 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 stimulate the economy of the United States and provide 
financial relief to low-income families in the United States. 
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 
‘‘Family Relief and Economic Stimulus Act’’. 
(b) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title; table of contents. 
TITLE I—EMERGENCY UNEMPLOYMENT COMPENSATION 
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Sec. 101. Federal-State agreements. 
Sec. 102. Emergency unemployment compensation account. 
Sec. 103. Payments to States having agreements for the payment of emergency 
unemployment compensation. 
Sec. 104. Financing provisions. 
Sec. 105. Fraud and overpayments. 
Sec. 106. Definitions. 
Sec. 107. Applicability. 
TITLE II—TAX PROVISIONS 
Subtitle A—Penalty-Free IRA Distributions 
Sec. 201. Penalty-free distributions from IRAs to avoid foreclosure on principal 
residence. 
Sec. 202. Penalty-free distributions from IRAs for expenses during extended 
unemployment. 
Subtitle B—Homeland Investment 
Sec. 211. Allowance of deduction for dividends received from controlled foreign 
corporations for additional year. 
Subtitle C—Suspension of Highway Fuels Taxes When Summer Blending in 
Effect 
Sec. 221. Suspension of highway fuels taxes when summer blending in effect. 
Subtitle D—Indexing for Capital Gains 
Sec. 231. Indexing of certain assets for purposes of determining gain or loss. 
TITLE III—EMERGENCY ASSISTANCE FOR REDEVELOPMENT OF 
ABANDONED AND FORECLOSED HOMES AND FOR WEATHER-
IZATION OF HOMES OF LOW-INCOME FAMILIES 
Sec. 301. Direct appropriations. 
Sec. 302. Allocation of appropriated amounts. 
Sec. 303. Use of funds. 
Sec. 304. Limitations. 
Sec. 305. Rules of construction. 
Sec. 306. Authority to specify alternative requirements. 
Sec. 307. Periodic audits. 
TITLE 
I—EMERGENCY 
UNEM-
PLOYMENT COMPENSATION 
SEC. 101. FEDERAL-STATE AGREEMENTS. 
(a) IN GENERAL.—Any State which desires to do so 
may enter into and participate in an agreement under this 
title with the Secretary of Labor (in this title referred to 
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as the ‘‘Secretary’’). Any State which is a party to an 
agreement under this title may, upon providing 30 days’ 
written notice to the Secretary, terminate such agreement. 
(b) PROVISIONS OF AGREEMENT.—Any agreement 
under subsection (a) shall provide that the State agency 
of the State will make payments of emergency unemploy-
ment compensation to individuals who— 
(1) have exhausted all rights to regular com-
pensation under the State law or under Federal law 
with respect to a benefit year (excluding any benefit 
year that ended before May 1, 2007); 
(2) have no rights to regular compensation or 
extended compensation with respect to a week under 
such law or any other State unemployment com-
pensation law or to compensation under any other 
Federal law (except as provided under subsection 
(e)); and 
(3) are not receiving compensation with respect 
to such week under the unemployment compensation 
law of Canada. 
(c) EXHAUSTION OF BENEFITS.—For purposes of 
subsection (b)(1), an individual shall be deemed to have 
exhausted such individual’s rights to regular compensation 
under a State law when— 
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(1) no payments of regular compensation can 
be made under such law because such individual has 
received all regular compensation available to such 
individual based on employment or wages during 
such individual’s base period; or 
(2) such individual’s rights to such compensa-
tion have been terminated by reason of the expira-
tion of the benefit year with respect to which such 
rights existed. 
(d) WEEKLY BENEFIT AMOUNT, ETC.—For purposes 
of any agreement under this title— 
(1) the amount of emergency unemployment 
compensation which shall be payable to any indi-
vidual for any week of total unemployment shall be 
equal to the amount of the regular compensation 
(including dependents’ allowances) payable to such 
individual during such individual’s benefit year 
under the State law for a week of total unemploy-
ment; 
(2) the terms and conditions of the State law 
which apply to claims for regular compensation and 
to the payment thereof shall apply to claims for 
emergency unemployment compensation and the 
payment thereof, except where otherwise inconsistent 
with the provisions of this title or with the regula-
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tions or operating instructions of the Secretary pro-
mulgated to carry out this title; and 
(3) the maximum amount of emergency unem-
ployment compensation payable to any individual for 
whom an emergency unemployment compensation 
account is established under section 102 shall not 
exceed the amount established in such account for 
such individual. 
(e) ELECTION
BY STATES.—Notwithstanding any 
other provision of Federal law (and if State law permits), 
the Governor of a State that is in an extended benefit pe-
riod may provide for the payment of emergency unemploy-
ment compensation prior to extended compensation to in-
dividuals who otherwise meet the requirements of this sec-
tion. 
SEC. 102. EMERGENCY UNEMPLOYMENT COMPENSATION 
ACCOUNT. 
(a) IN GENERAL.—Any agreement under this title 
shall provide that the State will establish, for each eligible 
individual who files an application for emergency unem-
ployment compensation, an emergency unemployment 
compensation account with respect to such individual’s 
benefit year. 
(b) AMOUNT IN ACCOUNT.— 
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(1) IN GENERAL.—The amount established in 
an account under subsection (a) shall be equal to the 
lesser of— 
(A) 50 percent of the total amount of reg-
ular compensation (including dependents’ allow-
ances) payable to the individual during the indi-
vidual’s benefit year under such law, or 
(B) 13 times the individual’s average week-
ly benefit amount for the benefit year. 
(2) WEEKLY BENEFIT AMOUNT.—For purposes 
of this subsection, an individual’s weekly benefit 
amount for any week is the amount of regular com-
pensation (including dependents’ allowances) under 
the State law payable to such individual for such 
week for total unemployment. 
(c) SPECIAL RULE.— 
(1) IN GENERAL.—Notwithstanding any other 
provision of this section, if, at the time that the indi-
vidual’s account is exhausted or at any time there-
after, such individual’s State is in an extended ben-
efit period (as determined under paragraph (2)), 
then, such account shall be augmented by an 
amount equal to the amount originally established in 
such account (as determined under subsection 
(b)(1)). 
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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— 
(A) such a period is then in effect for such 
State under the Federal-State Extended Unem-
ployment Compensation Act of 1970; 
(B) such a period would then be in effect 
for such State under such Act if section 203(d) 
of such Act— 
(i) were applied by substituting ‘‘4’’ 
for ‘‘5’’ each place it appears; and 
(ii) did not include the requirement 
under paragraph (1)(A); or 
(C) such a period would then be in effect 
for such State under such Act if— 
(i) section 203(f) of such Act were ap-
plied to such State (regardless of whether 
the State by law had provided for such ap-
plication); and 
(ii) such section 203(f)— 
(I) were applied by substituting 
‘‘6.0’’ 
for 
‘‘6.5’’ 
in 
paragraph 
(1)(A)(i); and 
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