Unemployment Compensation Extension Act of 2010
PL 111-205 (H.R.4213), enacted 07/22/2010

124 STAT. 2236 
PUBLIC LAW 111–205—JULY 22, 2010 
Public Law 111–205 
111th Congress 
An Act 
To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, 
and for other purposes. 
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 2010’’. 
SEC. 2. EXTENSION OF UNEMPLOYMENT INSURANCE PROVISIONS. 
(a) IN GENERAL.—(1) Section 4007 of the Supplemental Appro-
priations Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note) 
is amended— 
(A) by striking ‘‘June 2, 2010’’ each place it appears and 
inserting ‘‘November 30, 2010’’; 
(B) in the heading for subsection (b)(2), by striking ‘‘JUNE 
2, 2010’’ and inserting ‘‘NOVEMBER 30, 2010’’; and 
(C) in subsection (b)(3), by striking ‘‘November 6, 2010’’ 
and inserting ‘‘April 30, 2011’’. 
(2) Section 2005 of the Assistance for Unemployed Workers 
and Struggling Families Act, as contained in Public Law 111– 
5 (26 U.S.C. 3304 note; 123 Stat. 444), is amended— 
(A) by striking ‘‘June 2, 2010’’ each place it appears and 
inserting ‘‘December 1, 2010’’; and 
(B) in subsection (c), by striking ‘‘November 6, 2010’’ and 
inserting ‘‘May 1, 2011’’. 
(3) Section 5 of the Unemployment Compensation Extension 
Act of 2008 (Public Law 110–449; 26 U.S.C. 3304 note) is amended 
by striking ‘‘November 6, 2010’’ and inserting ‘‘April 30, 2011’’. 
(b) FUNDING.—Section 4004(e)(1) of the Supplemental Appro-
priations Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note) 
is amended— 
(1) in subparagraph (D), by striking ‘‘and’’ at the end; 
and 
(2) by inserting after subparagraph (E) the following: 
‘‘(F) the amendments made by section 2(a)(1) of the 
Unemployment Compensation Extension Act of 2010; and’’. 
(c) CONDITIONS
FOR RECEIVING EMERGENCY UNEMPLOYMENT 
COMPENSATION.—Section 4001(d)(2) of the Supplemental Appropria-
tions Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note) is 
amended, in the matter preceding subparagraph (A), by inserting 
before ‘‘shall apply’’ the following: ‘‘(including terms and conditions 
relating to availability for work, active search for work, and refusal 
to accept work)’’. 
26 USC 1 note. 
Unemployment 
Compensation 
Extension Act of 
2010. 
July 22, 2010 
[H.R. 4213] 
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124 STAT. 2237 
PUBLIC LAW 111–205—JULY 22, 2010 
(d) EFFECTIVE DATE.—The amendments made by this section 
shall take effect as if included in the enactment of the Continuing 
Extension Act of 2010 (Public Law 111–157). 
SEC. 3. COORDINATION OF EMERGENCY UNEMPLOYMENT COMPENSA-
TION WITH REGULAR COMPENSATION. 
(a) CERTAIN INDIVIDUALS NOT INELIGIBLE BY REASON OF NEW 
ENTITLEMENT TO REGULAR BENEFITS.—Section 4002 of the Supple-
mental Appropriations Act, 2008 (Public Law 110–252; 26 U.S.C. 
3304 note) is amended by adding at the end the following: 
‘‘(g) COORDINATION OF EMERGENCY UNEMPLOYMENT COMPENSA-
TION WITH REGULAR COMPENSATION.— 
‘‘(1) If— 
‘‘(A) an individual has been determined to be entitled 
to emergency unemployment compensation with respect 
to a benefit year, 
‘‘(B) that benefit year has expired, 
‘‘(C) that individual has remaining entitlement to emer-
gency unemployment compensation with respect to that 
benefit year, and 
‘‘(D) that individual would qualify for a new benefit 
year in which the weekly benefit amount of regular com-
pensation is at least either $100 or 25 percent less than 
the individual’s weekly benefit amount in the benefit year 
referred to in subparagraph (A), 
then the State shall determine eligibility for compensation as 
provided in paragraph (2). 
‘‘(2) For individuals described in paragraph (1), the State 
shall determine whether the individual is to be paid emergency 
unemployment compensation or regular compensation for a 
week of unemployment using one of the following methods: 
‘‘(A) The State shall, if permitted by State law, estab-
lish a new benefit year, but defer the payment of regular 
compensation with respect to that new benefit year until 
exhaustion of all emergency unemployment compensation 
payable with respect to the benefit year referred to in 
paragraph (1)(A); 
‘‘(B) The State shall, if permitted by State law, defer 
the establishment of a new benefit year (which uses all 
the wages and employment which would have been used 
to establish a benefit year but for the application of this 
paragraph), until exhaustion of all emergency unemploy-
ment compensation payable with respect to the benefit 
year referred to in paragraph(1)(A); 
‘‘(C) The State shall pay, if permitted by State law— 
‘‘(i) regular compensation equal to the weekly ben-
efit amount established under the new benefit year, 
and 
‘‘(ii) emergency unemployment compensation equal 
to the difference between that weekly benefit amount 
and the weekly benefit amount for the expired benefit 
year; or 
‘‘(D) The State shall determine rights to emergency 
unemployment compensation without regard to any rights 
to regular compensation if the individual elects to not file 
a claim for regular compensation under the new benefit 
year.’’. 
Determinations. 
26 USC 3304 
note. 
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124 STAT. 2238 
PUBLIC LAW 111–205—JULY 22, 2010 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to individuals whose benefit years, as described in 
section 4002(g)(1)(B) the Supplemental Appropriations Act, 2008 
(Public Law 110–252; 26 U.S.C. 3304 note), as amended by this 
section, expire after the date of enactment of this Act. 
SEC. 4. REQUIRING STATES TO NOT REDUCE REGULAR COMPENSA-
TION IN ORDER TO BE ELIGIBLE FOR FUNDS UNDER THE 
EMERGENCY UNEMPLOYMENT COMPENSATION PROGRAM. 
Section 4001 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 new subsection: 
‘‘(g) NONREDUCTION RULE.—An agreement under this section 
shall not apply (or shall cease to apply) with respect to a State 
upon a determination by the Secretary that the method governing 
the computation of regular compensation under the State law of 
that State has been modified in a manner such that— 
‘‘(1) the average weekly benefit amount of regular com-
pensation which will be payable during the period of the agree-
ment occurring on or after June 2, 2010 (determined dis-
regarding any additional amounts attributable to the modifica-
tion described in section 2002(b)(1) of the Assistance for 
Unemployed Workers and Struggling Families Act, as contained 
in Public Law 111–5 (26 U.S.C. 3304 note; 123 Stat. 438)), 
will be less than 
‘‘(2) the average weekly benefit amount of regular com-
pensation which would otherwise have been payable during 
such period under the State law, as in effect on June 2, 2010.’’. 
SEC. 5. BUDGETARY PROVISIONS. 
(a) STATUTORY PAYGO.—The budgetary effects of this Act, for 
the purpose of complying with the Statutory Pay-As-You-Go Act 
of 2010, shall be determined by reference to the latest statement 
titled ‘Budgetary Effects of PAYGO Legislation’ for this Act, jointly 
submitted for printing in the Congressional Record by the Chairmen 
of the House and Senate Budget Committees, provided that such 
statement has been submitted prior to the vote on passage in 
the House acting first on this conference report or amendment 
between the Houses. 
(b) EMERGENCY DESIGNATIONS.—Sections 2 and 3— 
(1) are designated as an emergency requirement pursuant 
to section 4(g) of the Statutory Pay-As-You-Go Act of 2010 
(Public Law 111–139; 2 U.S.C. 933(g)); 
(2) in the House of Representatives, are designated as 
an emergency for purposes of pay-as-you-go principles; and 
(3) in the Senate, are designated as an emergency require-
ment pursuant to section 403(a) of S. Con. Res. 13 (111th 
Determination. 
Applicability. 
26 USC 3304 
note. 
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124 STAT. 2239 
PUBLIC LAW 111–205—JULY 22, 2010 
LEGISLATIVE HISTORY—H.R. 4213: 
CONGRESSIONAL RECORD: 
Vol. 155 (2009): Dec. 9, considered and passed House. 
Vol. 156 (2010): Mar. 1–5, 8–10, considered and passed Senate, amended. 
May 28, House concurred in Senate amendment with an 
amendment. 
July 21, Senate concurred in House amendment with an 
amendment. 
July 22, House concurred in Senate amendment. 
DAILY COMPILATION OF PRESIDENTIAL DOCUMENTS (2010): 
July 22, Presidential statement. 
Congress), the concurrent resolution on the budget for fiscal 
year 2010. 
Approved July 22, 2010. 
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