A bill to extend unemployment insurance benefits and cut taxes for businesses to create hiring incentives, and for other purposes.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Americans Want to Work Act''.

SEC. 2. ADJUSTMENT TO FOURTH-TIER EMERGENCY UNEMPLOYMENT COMPENSATION.

    Section 4002(e)(1) of the Supplemental Appropriations Act, 2008 
(Public Law 110-252; 26 U.S.C. 3304 note) is amended by striking 
``subsection (d)(1) (third-tier emergency unemployment compensation)'' 
and inserting ``subsection (f)(1) (fifth-tier emergency unemployment 
compensation)''.

SEC. 3. FIFTH-TIER EMERGENCY UNEMPLOYMENT COMPENSATION.

    (a) In General.--Section 4002 of the Supplemental Appropriations 
Act, 2008, as amended by section 2, is further amended--
            (1) by redesignating subsections (f) and (g) as subsections 
        (h) and (i), respectively; and
            (2) by inserting after subsection (e) the following new 
        subsection:
    ``(f) Fifth-Tier Emergency Unemployment Compensation.--
            ``(1) In general.--If, at the time that the amount added to 
        an individual's account under subsection (d)(1) (third-tier 
        emergency unemployment compensation) is exhausted or at any 
        time thereafter, such individual's State is in an extended 
        benefit period (as determined under paragraph (2)), such 
        account shall be further augmented by an amount (hereinafter 
        `fifth-tier emergency unemployment compensation') equal to the 
        lesser of--
                    ``(A) 80 percent of the total amount of regular 
                compensation (including dependents' allowances) payable 
                to the individual during the individual's benefit year 
                under the State law; or
                    ``(B) 20 times the individual's average weekly 
                benefit amount (as determined under subsection (b)(2)) 
                for the benefit year.
            ``(2) Extended benefit period.--For purposes 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 would then be in effect for 
                such State under section 203(d) of the Federal-State 
                Extended Unemployment Compensation Act of 1970 (26 
                U.S.C. 3304 note) if such section did not include the 
                requirement under paragraph (1)(A) thereof; or
                    ``(B) such a period would then be in effect for 
                such State under section 203(f) of such Act if--
                            ``(i) such section 203(f) were applied to 
                        such State (regardless of whether the State by 
                        law had provided for such application); and
                            ``(ii) such section 203(f)--
                                    ``(I) were applied by substituting 
                                `7.5' for `6.5' in paragraph (1)(A)(i) 
                                thereof; and
                                    ``(II) did not include the 
                                requirement under paragraph (1)(A)(ii) 
                                thereof.
            ``(3) Limitation.--The account of an individual may be 
        augmented not more than once under this subsection.''.
    (b) Conforming Amendment to Non-Augmentation Rule.--Section 
4007(b)(2) of the Supplemental Appropriations Act, 2008 (Public Law 
110-252; 26 U.S.C. 3304 note) is amended--
            (1) by striking ``and (e)'' and inserting ``, (e), and 
        (f)''; and
            (2) by striking ``or (e)'' and inserting ``, (e), or (f)''.
    (c) Coordination.--Section 4002(g) of the Supplemental 
Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note), as 
redesignated by subsection (a)(1), is amended by adding at the end the 
following new paragraphs:
            ``(3) Further coordination with extended compensation.--
        Notwithstanding an election under section 4001(e) by a State to 
        provide for the payment of emergency unemployment compensation 
        prior to extended compensation, such State may pay extended 
        compensation to an otherwise eligible individual prior to any 
        emergency unemployment compensation under subsection (f) (by 
        reason of the amendments made by section 3(a) of the Americans 
        Want to Work Act), if such individual claimed extended 
        compensation for at least 1 week of unemployment after the 
        exhaustion of emergency unemployment compensation under this 
        part (as this part was in effect on the day before the date of 
        the enactment of this subsection).
            ``(4) Coordination with tiers iii, iv, and v.--If a State 
        determines that implementation of the fifth-tier of emergency 
        unemployment compensation by reason of the amendments made by 
        sections 2 and 3 of the Americans Want to Work Act would unduly 
        delay the prompt payment of emergency unemployment compensation 
        under this title by reason of the amendments made by such Act, 
        such State may elect to pay fourth-tier emergency unemployment 
        compensation prior to the payment of fifth-tier emergency 
        unemployment compensation until such time as such State 
        determines that fifth-tier emergency unemployment compensation 
        may be paid without undue delay. For purposes of determining 
        whether an account may be augmented for fifth-tier emergency 
        unemployment compensation under subsection (f), if a State 
        makes the election described in the previous sentence, such 
        State shall treat the date of exhaustion of fourth-tier 
        emergency unemployment compensation as the date of exhaustion 
        of third-tier emergency unemployment compensation if the date 
        of exhaustion of fourth-tier emergency unemployment 
        compensation is later than the date of exhaustion of third-tier 
        emergency unemployment compensation.''.
    (d) Funding.--Section 4004(e)(1) of the Supplemental Appropriations 
Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is amended--
            (1) in subparagraph (E), by striking ``and'' at the end; 
        and
            (2) by inserting after subparagraph (F) the following new 
        subparagraph:
                    ``(G) the amendments made by subsections (a), (b), 
                and (c) of section 3 of the Americans Want to Work Act; 
                and''.
    (e) 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. 4. EXTENSION OF PAYROLL TAX FORGIVENESS FOR HIRING UNEMPLOYED 
              WORKERS AND BUSINESS CREDIT FOR THE RETENTION OF CERTAIN 
              NEWLY HIRED INDIVIDUALS.

    (a) Extension.--Section 3111(d) of the Internal Revenue Code of 
1986 is amended--
            (1) by striking ``with respect to employment during the 
        period beginning on the day after the date of the enactment of 
        this subsection and ending on December 31, 2010,'' in paragraph 
        (1) and inserting ``during the applicable period with respect 
        to employment'',
            (2) by striking ``January 1, 2011'' in paragraph (3) and 
        inserting ``January 1, 2012'',
            (3) by redesignating paragraph (5) as paragraph (6) and by 
        inserting after paragraph (4) the following new paragraph:
            ``(5) Applicable period.--For purposes of paragraph (1), 
        the applicable period is--
                    ``(A) with respect to any qualified individual who 
                begins employment after February 3, 2010, the period 
                beginning after March 18, 2010, and ending on December 
                31, 2010, and
                    ``(B) with respect to any qualified individual who 
                begins employment after August 4, 2010, the period 
                beginning on the day after the date of the enactment of 
                this paragraph and ending on December 31, 2011.'', and
            (4) by inserting ``and 2011'' after ``2010'' in the heading 
        thereof.
    (b) Railroad Retirement Taxes.--Section 3221(c) of the Internal 
Revenue Code of 1986 is amended--
            (1) by striking ``during the period beginning on the day 
        after the date of the enactment of this subsection and ending 
        on December 31, 2010'' in paragraph (1) and inserting ``during 
        the applicable period'',
            (2) by striking ``January 1, 2011'' in paragraph (3) and 
        inserting ``January 1, 2012'',
            (3) by redesignating paragraph (5) as paragraph (6) and by 
        inserting after paragraph (4) the following new paragraph:
            ``(5) Applicable period.--For purposes of paragraph (1), 
        the applicable period is--
                    ``(A) with respect to any qualified individual who 
                begins employment after February 3, 2010, the period 
                beginning after March 18, 2010, and ending on December 
                31, 2010, and
                    ``(B) with respect to any qualified individual who 
                begins employment after August 4, 2010, the period 
                beginning on the day after the date of the enactment of 
                this paragraph and ending on December 31, 2011.'', and
            (4) by inserting ``and 2011'' after ``2010'' in the heading 
        thereof.
    (c) Transfers to Certain Funds.--Section 101 of the Hiring 
Incentives to Restore Employment Act is amended--
            (1) by inserting ``and section 4(a) of the Americans Want 
        to Work Act'' after ``subsection (a)'' in subsection (c), and
            (2) by inserting ``and section 4(b) of the Americans Want 
        to Work Act'' after ``paragraph (1)'' in subsection (d)(2).
    (d) Conforming Amendment.--The heading of section 102 of the Hiring 
Incentives to Restore Employment Act is amended by inserting ``and 
2011'' after ``2010''.
    (e) Treatment of Temporary Census Workers.--Sections 3111(d)(3) and 
3121(c)(3) of the Internal Revenue Code of 1986 are each amended by 
adding at the end the following new flush sentence:
        ``For purposes of subparagraph (B), employment by the Bureau of 
        the Census as a temporary enumerator for the 2010 decennial 
        census shall not be taken into account.''.
    (f) Effective Date.--The amendments made by this section shall take 
effect as if included in the amendments made by section 101 of the 
Hiring Incentives to Restore Employment Act.

SEC. 5. INCREASE OF BUSINESS CREDIT FOR THE RETENTION OF CERTAIN NEWLY 
              HIRED INDIVIDUALS.

    (a) In General.--Section 102 of the Hiring Incentives to Restore 
Employment Act (Public Law 111-147) is amended by adding at the end the 
following new subsection:
    ``(e) Increased Credit for Certain Long-Term Unemployed Workers.--
            ``(1) In general.--In the case of a qualified long-term 
        unemployed worker, the credit otherwise determined under 
        subsection (a) (without regard to this subsection) with respect 
        to such qualified long-term unemployed worker shall be 
        increased by $1,000.
            ``(2) Qualified long-term unemployed worker.--For purposes 
        of this subsection, the term `qualified long-term unemployed 
        worker' means any qualified individual (as defined in section 
        3111(d)(3) or section 3221(c)(3) of the Internal Revenue Code 
        of 1986)--
                    ``(A) who is a retained worker,
                    ``(B) who certifies by signed affidavit, under 
                penalties of perjury, that--
                            ``(i) such individual has not been employed 
                        during the 693-day period ending on the date 
                        such individual begins the employment with 
                        respect to which the individual is a qualified 
                        individual, or
                            ``(ii) such individual has exhausted all 
                        unemployment insurance benefits under Federal 
                        or State law, if such benefits are exhausted in 
                        a period of less than 693 days, and
                    ``(C) who begins employment with a qualified 
                employer (as defined in section 3111(d)(2) or section 
                3221(c)(2) of the Internal Revenue Code of 1986) after 
                the date of the enactment of this subsection and before 
                January 1, 2012.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to individuals beginning employment after the date of the enactment of 
this Act, in taxable years ending after such date.

Summary: Americans Want to Work Act - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Requires a further additional Tier-5 period for deposits to an individual's EUCA if, at the time the amount added to such individual's account under the Act is exhausted or at any time thereafter, the individual's state is in an extended benefit period.

Prescribes a formula for making such Tier-5 credits. Increases the figures in the basic EUC formula (the lesser of which shall be the amount credited): (1) from 50% to 80% of the total amount of regular compensation (including dependents' allowances) payable to the individual during the benefit year; and (2) from 13 to 20 times the individual's average weekly benefit amount for the benefit year.

Prescribes a formula for determining if a state is in an extended benefit period.

Allows the Tier-5 period augmentation to be applied to the individual's EUCA only once.

Authorizes a state to pay extended compensation to an otherwise eligible individual before any further additional emergency unemployment compensation (EUC), if such individual claimed extended compensation for at least one week of unemployment after the exhaustion of additional EUC.

Authorizes a state to elect to pay Tier-4 EUC before payment of Tier-5 EUC until the state determines that such Tier-5 EUC may be paid without undue delay.

Amends the Internal Revenue Code to extend through December 31, 2011, the exemption of an employer from payment of employment taxes or railroad retirement taxes for individuals who begin employment after August 4, 2010.

Excludes from account for Federal Insurance Contributions Act (FICA) tax purposes any employment by the Bureau of the Census as a temporary enumerator for the 2010 decennial census.

Amends the Hiring Incentives to Restore Employment Act to allow an increase in the general business tax credit for the retention of a qualified long-term unemployed worker who: (1) is a retained worker; (2) certifies by signed affidavit that he or she has not been employed during a specified 693-day period or has exhausted all unemployment insurance benefits under federal or state law in less than 693 days; and (3) begins employment with a qualified employer after the enactment of this Act and before January 1, 2012.