‘‘(A) if such individual has received com-
pensation during such benefit year for at least
4 consecutive weeks, and
‘‘(B) if, during the 3-year period ending on
the last day for the base period for such benefit
year, such individual had at least 126 weeks of
employment, at wages of $30 or more a week
with such individual’s last employer in such
base period (or, if data with respect to weeks of
employment with such last employer are not
available, an equivalent amount of employment
computed under regulations prescribed by the
Secretary).
‘‘(3) REEMPLOYMENT ASSISTANCE FUND.—The
term ‘reemployment assistance fund’ means the spe-
cial fund referred to in subsection (c)(3).
‘‘(4) CONTRIBUTIONS.—The term ‘contribu-
tions’ has the meaning given such term by section
3306(g); except that the reference to an unemploy-
ment fund shall be treated as a reference to a reem-
ployment assistance fund.
‘‘(e) CERTIFICATION PROCEDURES MADE APPLICA-
BLE.—The Secretary of Labor shall make certifications of
State laws under this section under rules similar to the
rules applicable under section 3304. The provisions of sec-
tion 3310 shall apply to any failure to make a certification
under this section.’’.
(2) CLERICAL AMENDMENT.—The table of sec-
tions for chapter 23 of such Code is amended by in-
serting after the item relating to section 3302 the
following new item:
‘‘Sec. 3302A. Additional credit for States with reemployment assistance pro-
grams.’’.
(3) EFFECTIVE DATE.—The amendments made
by this subsection shall apply to calendar years after
1993.
(b) MODIFICATIONS TO FEDERAL UNEMPLOYMENT
TAX.—
(1) MODIFICATION.—Section 3301 of the Inter-
nal Revenue Code of 1986 (relating to rate of Fed-
eral unemployment tax) is amended to read as fol-
lows:
‘‘SEC. 3301. RATE OF TAX.
‘‘(a) GENERAL RULE.—There is hereby imposed on
every employer (as defined in section 3306(a)) for each
calendar year an excise tax, with respect to having individ-
uals in his employ, equal to the sum of—
‘‘(1) 5.4 percent of the total wages (as defined
in section 3306(b)) paid by him during the calendar
year with respect to employment (as defined in sec-
tion 3306(c)), and
‘‘(2) 0.25 percent of the total Federal taxable
wages paid by him during the calendar year with re-
spect to employment (as so defined).
‘‘(b) FEDERAL TAXABLE WAGES.—
‘‘(1) IN GENERAL.—For purposes of subsection
(a), the term ‘Federal taxable wages’ means wages
as defined in section 3306(b), except that the aver-
age covered wage for the calendar year shall be sub-
stituted for ‘$7,000’ each place it appears in para-
graph (1) of section 3306(b).
‘‘(2) AVERAGE COVERED WAGE.—For purposes
of paragraph (1), the term ‘average covered wage’
means, with respect to any calendar year, the aver-
age annual wage in employment covered under State
unemployment compensation laws for the most re-
cent calendar year for which data are available be-
fore the beginning of the calendar year involved. De-
terminations under the preceding sentence shall be
made by the Secretary of Labor.
‘‘(c) TRANSITION RULE.—Paragraph (2) of sub-
section (a) shall be applied with respect to any calendar
year after 1993 and before 1997 by substituting ‘0.3 per-
cent’ for ‘0.25 percent’.’’.
(2) CONFORMING
AMENDMENTS.—(A) Para-
graph (1) of section 3302(c) of such Code is amend-
ed to read as follows:
‘‘(1) No credit shall be allowed under this sec-
tion against the tax imposed by section 3301(a)(2),
and the total credits allowed to a taxpayer under
this section shall not exceed 100 percent of the tax
against which such credits are allowable.’’.
(B) Subparagraph (A) of section 3302(c)(2) of
such Code is amended—
(i) by striking ‘‘5 percent of the tax im-
posed by section 3301 with respect to the
wages’’ in clause (i) and inserting ‘‘0.3 percent
of the wages’’; and
(ii) by striking ‘‘an additional 5 percent,
for each succeeding taxable year, of the tax im-
posed by section 3301 with respect to the
wages’’ in clause (ii) and by inserting ‘‘an addi-
tional 0.3 percent, for each succeeding taxable
year, of the wages’’.
(C) Paragraph (3) of section 3302(c) of such
Code is amended by striking ‘‘71⁄2 percent of the tax
imposed with respect to the wages’’ and inserting
‘‘0.45 percent of the wages’’.
(D) Subsection (d) of section 3302 of such
Code is amended by striking paragraph (1) and by
redesignating the following paragraphs accordingly.
(3) INSTALLMENT
PAYMENT
PROVISIONS.—
Subsection (b) of section 6157 of such Code is
amended to read as follows:
‘‘(b) COMPUTATION OF TAX.—The tax for any cal-
endar quarter or other period referred to in paragraph (1)
or (2) of subsection (a) shall be determined without regard
to paragraph (1) of section 3301(a) and by reducing the
amount of the tax under paragraph (2) of section 3301(a)
by the maximum credit allowable under section 3302A.’’.
(4) EFFECTIVE DATE.—The amendments made
by this subsection shall apply to remuneration paid
after December 31, 1993.
SEC. 103. BASIC SKILLS TRAINING AND ADVANCED SKILLS
RETRAINING PROGRAMS.
(a) SUPPORT OF PARTNERSHIPS.—The Secretary of
Defense shall conduct a program to establish cooperative
arrangements (hereinafter in this section referred to as
‘‘partnerships’’) between the Department of Defense and
entities described in subsection (c) that the Secretary de-
termines have a demonstrable ability to—
(1) identify the skills needed by displaced de-
fense workers and at-risk defense workers to secure
employment in other defense-related fields and
nondefense fields;
(2) develop training programs for, and provide
basic and advanced training to, displaced defense
workers and at-risk defense workers in these skills;
and
(3) assist displaced defense workers and at-risk
defense workers who successfully complete such
training to secure new employment.
(b) TYPES AND AMOUNT OF ASSISTANCE.—The Sec-
retary of Defense may make grants, enter into contracts,
or enter into cooperative agreements and other trans-
actions pursuant to section 2371 of title 10, United States
Code, in order to establish and assist the partnerships.
The Secretary shall ensure that, to the maximum extent
practicable, the amount of the funds provided by the Fed-
eral Government under a partnership does not exceed the
total amount provided by non-Federal Government partici-
pants in that partnership.
(c) ELIGIBLE PARTICIPANTS.—The principal partici-
pant in a partnership shall be an institution of higher edu-
cation with a campus located in or within 20 miles of a
defense dependent area or a regional economic develop-
ment alliance operating in a defense dependent area.
Other participants cooperating in a partnership may in-
(1) The acquisition of real property (including
air rights, water rights, and other interests therein)
which is—
(A) blighted, deteriorated, deteriorating,
undeveloped, or inappropriately developed from
the standpoint of sound community develop-
ment and growth;
(B) appropriate for rehabilitation or con-
servation activities;
(C) appropriate for the preservation or res-
toration of historic sites, the beautification of
urban land, the conservation of open spaces,
natural resources, and scenic areas, the provi-
sion of recreational opportunities, or the guid-
ance of urban development;
(D) to be used for the provision of public
works, facilities, and improvements eligible for
assistance under this title; or
(E) to be used for other public purposes.
(2) The acquisition, construction, reconstruc-
tion, or installation (including design features and
improvements with respect to such construction, re-
construction, or installation that promote energy ef-
ficiency) of public works, facilities (except for build-
ings for the general conduct of government), and
site or other improvements.
(3) Code enforcement in deteriorated or deterio-
rating areas in which such enforcement, together
with public improvements and services to be pro-
vided, may be expected to arrest the decline of the
area.
(4) Clearance, demolition, removal, and reha-
bilitation (including rehabilitation which promotes
energy efficiency) of buildings and improvements
(including interim assistance, and financing public
or private acquisition of privately owned properties
for rehabilitation and the rehabilitation of such
properties, and including the renovation of closed
school buildings).
(5) Special projects directed to the removal of
material and architectural barriers which restrict the
mobility and accessibility of elderly and handicapped
persons.
(6) Payments to housing owners for losses of
rental income incurred in holding for temporary pe-
riods housing units to be utilized for the relocation
of individuals and families displaced by activities
conducted these using grant funds.