To increase the number of weeks for which benefits are payable under the Emergency Unemployment Compensation Act of 1991, and for other purposes.
PL 102-244 (H.R.4095), enacted 02/07/1992

PUBLIC LAW 102-244—FEB. 7, 1992 
106 STAT. 3 
Public Law 102-244 
102d Congress 
An Act 
To increase the number of weeks for which benefits are payable under the Emer- 
Feb. 7, 1992 
gency Unemployment Compensation Act of 1991, and for other purposes. 
[H.R. 4095] 
Be it ermcted by the Senate and House of Representatives 
of 
the United States of America in Congress assembled, 
SECTION 1. INCREASE IN AMOUNT OF EMERGENCY UNEMPLOYMENT 
BENEFITS. 
(a) INCREASE IN B E N E F I T S . — 
(1) Subparagraph (A) of section 102(b)(2) of the Emergency 
Unemployment Compensation Act of 1991 (Public Law 102-
164, as amended) is amended to read as follows: 
26 USC 3304 
"(A) IN GENERAL.—Except as otherwise provided in this 
paragraph— 
"(i) I N GENERAL.— 
"(I) In the case of weeks beginning during a 
high unemplojnnent period, the applicable limit 
is 33. 
"(II) In the case of weeks not beguining in a 
high unemployment period, the applicable limit 
is 26. 
"(ii) 
REDUCTION FOR WEEKS AFTER J U N E 13, 1992.— 
In the case of weeks beginning after June 13, 1992— 
"(I) clause (i) of this subparagraph shall be 
applied by substituting *20' for '33', £ind by sub-
stituting '13' for '26', and 
"(II) subparagraph (A) of paragraph (1) shall 
be applied by substituting '100 percent' for '130 
percent'. 
In the case of £in individual who is receiving emergency 
\inemployment compensation for a week which includes 
June 13, 1992, the preceding sentence shall not apply 
for purposes of determining the amount of emergency 
unemplo3nnent compensation payable to such individ-
ual for £my week thereafter beginning in a period of 
consecutive weeks for each of which the individual 
meets the eligibility requirements of this Act." 
(2) Subparagraph (A) of section 102(b)(1) of such Act is 
amended by striking "100 percent" and inserting "130 percent". 
(b) CONFORMING AMENDMENTS.— 
(1) Subsection (e) of section 101 of such Act is amended 26 USC 3304 
by striking "in a 20-week period or 13-week period, as defined 
^°^-
in section 102,". 
(2) Subparagraph (B) of section 102(b)(2) of such Act is 
£imended by striking "An individual's" and inserting "Except 
as provided in subparagraph (A)(ii), an individusd's". 
(3) Subsection (c) of section 1()2 of such Act is amended— 
(A) by striking "20-week" in paragraph (1) and inserting 
"high imemployment", £ind 
106 STAT. 4 
PUBLIC LAW 102-244—FEB. 7, 1992 
26 use 3304 
note. 
Federal 
Register, 
publication. 
26 use 3304 
note. 
26 use 3304 
note. 
26 use 6655. 
26 use 6655 
note. 
26 use 6157 
note. 
(B) by striking "20-WEEK" in the subsection heading and 
inserting "HIGH UNEMPLOYMENT". 
(4) Section 102 of such Act is eunended by striking subsection 
(d). 
(5) Subsection (e) of section 102 of such Act is Eimended 
to read as follows: 
"(e) SPECIAL RULES.— 
"(1) MINIMUM DURATION.—A high unemployment period shall 
last for not less than 13 weeks. 
"(2) NOTIFICATION BY SECRETARY.—When a determination has 
been made that a high unemployment period is beginning or 
ending with respect to a State, the Secretary shall cause notice 
of such determination to be published in the Federal Register." 
(6) Paragraph (1) of section 102(g) of such Act is amended 
by striking "20-week period or 13-week period" and inserting 
"high unemployment period". 
(7) Paragraph (2) of section 102(g) of such Act is amended 
by striking "20-week period" and inserting "high unemployment 
period". 
(8) Section 106(b) of such Act is amended by striking "para-
graph (3), (4), or (5)" and inserting "paragraph (3) or (4)". 
(c) EFFECTIVE DATE.—The amendments made by this section shall 
apply to weeks of unemployment beginning after the date of the 
enactment of this Act. 
SEC. 2. EXTENSION OF PROGRAM. 
Sections 102(f)(1)(B), 102(f)(2), and 106(a)(2) of the Emergency 
Unemployment Compensation Act of 1991 (Public Law 102-164, 
as gimended) are each amended by striking "June 13, 1992" and 
inserting "July 4, 1992". 
SEC. 3. TEMPORARY INCREASE IN AMOUNT OF CORPORATE ESTI-
MATED TAX PAYMENTS. 
(a) GENERAL RULE.—Subparagraph (A) of section 6655(d)(3) of 
the Internal Revenue Code of 1986 (relating to temporary increase 
in amount of installment based on current year tax) is amended 
by striking the table contained in such subparagraph and inserting 
the following: 
"In the case of a taxable year 
' The current year 
beginning in: 
percentage is: 
1992 
93 
1993 t h i w ^ 1996 "!!!!!!!!!!!!!!!!!!!!!]!!!!!!!!!!!!!!!I!!!!!!!!!]!!!!!!!!!!I!!!!!!!!!!! 
95." 
(b) EFFECTIVE DATE.—The amendment made by subsection (a) 
shall apply to taxable years beginning after December 31, 1992. 
SEC. 4. EXTENSION OF TIME FOR PAYMENT OF ADDITIONAL FUTA 
TAXES. 
(a) IN GENERAL.—Notwithstanding any other provision of law, 
if a qualified taxpayer is required to pay additional taxes for taxable 
years beginning in 1991 with respect to any employment in any 
State by reason of such State being declared a credit reduction 
State, such taxpayer may elect to defer the filing and payment 
of such additional taxes to a date no later than June 30, 1992. 
(b) INTEREST.—Notwithstanding subsection (a), for piu-poses of 
section 6601(a) of the Internal Revenue Code of 1986, the last 
date prescribed for payment of any additional taxes for which 
an election is made under subsection (a) shall be January 31, 
1992. 
PUBLIC LAW 102-244—FEB. 7, 1992 
106 STAT. 5 
(c) DEFINITIONS.—For purposes of this section— 
(1) QUALIFIED TAXPAYER,—The term "qualified taxpayer" 
means a taxpayer— 
(A) in a State which has been declared a credit reduction 
State for taxable years begirming in 1991, and 
(B) who did not receive notice of such credit reduction 
before December 1, 1991 from either the State unem-
ployment compensation agency or the Internal Revenue 
Service. 
(2) CREDIT REDUCTION STATE.—^The term "credit reduction 
State" means a State with respect to which the Internal Reve-
nue Service has determined that a reduction in credits is 
applicable for taxable years beginning in 1991 pursuant to 
the provisions of section 3302 of the Internal Revenue Code 
of 1986. 
(d) TIME AND MANNER FOR MAKING ELECTION.—An election under 
this section shall be made at such time and in such manner as 
the SecretEiry of the Treasury shall prescribe. 
SEC. 5. TREATMENT OF RAILROAD WORKERS. 
(a) EXTENSION OF PROGRAM.— 
(1) GENERAL RULE.—Sections 501(b) (1) and (2) of the Emer-
gency Unemployment Compensation Act of 1991 (Public Law 
102-164, as amended) are each amended by striking "June 45 USC 352 note. 
13, 1992" and inserting "July 4, 1992". 
(2) CONFORMING AMENDMENT.—Subsection (a) of section 501 
of such Act is amended by striking "June, 1992" and inserting 
"July 1992". 
(b) ENLARGEMENT OF BENEFITS.—Section 501 of such Act is 
amended by adding at the end the following: 
"(d) ENLARGEMENT OF BENEFITS.— 
"(1) GENERALLY.—During the period that begins on the date 
of the enactment of this subsection— 
"(A) subsection (c) of this section shall be applied by 
substituting'130'for'65'; 
"(B) section 2(c) of the Railroad Unemployment Insurance 
Act shall be applied— 
"(i) by substituting '13 (but not more than 130 days)' 
for '7 (but not more than 65 days)' in the table; and 
"(ii) by substituting 'but not by more than 130 days' 
for 'but not by more than sixty-five days' in the second 
proviso; and 
"(C) section 2(h)(1) of the Railroad Unemployment Insur-
ance Act shall be applied by substituting '13' for 'seven'. 
"(2) PHASE-OUT.—Effective on and after June 14, 1992, para- Effective date, 
graph (1) of this subsection shall not apply. Notwithstanding 
the preceding sentence, in the case of an individual who is 
receiving the extended benefits under section 2(c) of the Rail-
road Unemployment Insurance Act for persons with 10 or more 
but less than 15 years of service, or extended benefits under 
this section, for any day during the week ending June 13, 
106 STAT. 6 
PUBLIC LAW 102-244—FEB. 7, 1992 
1992, paragraph (1) shfdl apply for purposes of determining 
the amoiint of extended benefits payable to such individual 
for £iny day thereafter in a continuous period for which the 
individual meets the eligibility requirements of this section 
and the Railroad Unemployment Insurance Act.". 
Approved February 7, 1992. 
LEGISLATIVE HISTORY—H.R. 4095 (S. 2173): 
HOUSE REPORTS: No. 102-427 (Comm. on Ways and Means). 
CONGRESSIONAL RECORD, Vol. 138 (1992): 
Feb. 4, considered and passed House: considered and passed Senate in lieu of 
S 2173 
WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 28 (1992): 
Feb. 7, Presidential statement.