Unemployment Compensation Extension Act of 2008
PL 110-449 (H.R.6867), enacted 11/21/2008

122 STAT. 5014 
PUBLIC LAW 110–449—NOV. 21, 2008 
Public Law 110–449 
110th Congress 
An Act 
To provide for additional emergency unemployment compensation. 
Be it enacted by the Senate and House of Representatives of 
the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Unemployment Compensation 
Extension Act of 2008’’. 
SEC. 2. ADDITIONAL FIRST-TIER BENEFITS. 
Section 4002(b)(1) of the Supplemental Appropriations Act, 
2008 (26 U.S.C. 3304 note) is amended— 
(1) in subparagraph (A), by striking ‘‘50’’ and inserting 
‘‘80’’; and 
(2) in subparagraph (B), by striking ‘‘13’’ and inserting 
‘‘20’’. 
SEC. 3. SECOND-TIER BENEFITS. 
Section 4002 of the Supplemental Appropriations Act, 2008 
(26 U.S.C. 3304 note) is amended by adding at the end the following: 
‘‘(c) SPECIAL RULE.— 
‘‘(1) IN GENERAL.—If, at the time that the amount estab-
lished in an individual’s account under subsection (b)(1) is 
exhausted or at any time thereafter, such individual’s State 
is in an extended benefit period (as determined under para-
graph (2)), such account shall be augmented by an amount 
equal to the lesser of— 
‘‘(A) 50 percent of the total amount of regular com-
pensation (including dependents’ allowances) 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. 
‘‘(2) EXTENDED
BENEFIT
PERIOD.—For purposes of para-
graph (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 Unemployment Com-
pensation 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 
26 USC 1 note. 
Unemployment 
Compensation 
Extension Act of 
2008. 
Nov. 21, 2008 
[H.R. 6867] 
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122 STAT. 5015 
PUBLIC LAW 110–449—NOV. 21, 2008 
‘‘(ii) did not include the requirement under para-
graph (1)(A) thereof; 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 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 ‘6.0’ 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.’’. 
SEC. 4. PHASEOUT PROVISIONS. 
Section 4007(b) of the Supplemental Appropriations Act, 2008 
(26 U.S.C. 3304 note) is amended— 
(1) in paragraph (1), by striking ‘‘paragraph (2),’’ and 
inserting ‘‘paragraphs (2) and (3),’’; and 
(2) by striking paragraph (2) and inserting the following: 
‘‘(2) NO
AUGMENTATION
AFTER
MARCH
31, 2009.—If the 
amount established in an individual’s account under subsection 
(b)(1) is exhausted after March 31, 2009, then section 4002(c) 
shall not apply and such account shall not be augmented under 
such section, regardless of whether such individual’s State is 
in an extended benefit period (as determined under paragraph 
(2) of such section). 
‘‘(3) TERMINATION.—No compensation under this title shall 
be payable for any week beginning after August 27, 2009.’’. 
SEC. 5. TEMPORARY FEDERAL MATCHING FOR THE FIRST WEEK OF 
EXTENDED BENEFITS FOR STATES WITH NO WAITING WEEK. 
With respect to weeks of unemployment beginning after the 
date of the enactment of this Act and ending on or before December 
8, 2009, subparagraph (B) of section 204(a)(2) of the Federal-State 
Extended Unemployment Compensation Act of 1970 (26 U.S.C. 
3304 note) shall not apply. 
SEC. 6. EFFECTIVE DATE. 
(a) IN GENERAL.—The amendments made by sections 2, 3, 
and 4 shall apply as if included in the enactment of the Supple-
mental Appropriations Act, 2008, subject to subsection (b). 
(b) ADDITIONAL BENEFITS.—In applying the amendments made 
by sections 2 and 3, any additional emergency unemployment com-
pensation made payable by such amendments (which would not 
otherwise have been payable if such amendments had not been 
enacted) shall be payable only with respect to any week of 
26 USC 3304 
note. 
26 USC 3304 
note. 
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122 STAT. 5016 
PUBLIC LAW 110–449—NOV. 21, 2008 
LEGISLATIVE HISTORY—H.R. 6867: 
CONGRESSIONAL RECORD, Vol. 154 (2008): 
Oct. 3, considered and passed House. 
Nov. 20, considered and passed Senate. 
unemployment beginning on or after the date of the enactment 
of this Act. 
Approved November 21, 2008. 
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