The Internal Revenue Code of 1986, referred to in subsecs. (a)(2)(B)(i) and (i)(1)(B), (C), is classified generally to Title 26, Internal Revenue Code.
The Temporary Extended Unemployment Compensation Act of 2002, referred to in subsec. (d)(2)(A)(i)(I), (3)(B)(i)(II), is title II of Pub. L. 107–147,
Section 5402 of Public Law 105–33, referred to in subsec. (d)(2)(A)(i)(II), is section 5402 of Pub. L. 105–33, title V,
The Workforce Investment Act of 1998, referred to in subsec. (f)(3)(C)(i), is Pub. L. 105–220,
Section 205 of the Federal-State Extended Unemployment Compensation Act of 1970, referred to in subsec. (f)(7), is section 205 of Pub. L. 91–373, which is set out as a note under section 3304 of Title 26, Internal Revenue Code.
Public Law 85–874, referred to in subsec. (i)(1)(B), (C), is Pub. L. 85–874,
A prior section 1103, act Aug. 14, 1935, ch. 531, title IX, § 903, 49 Stat. 640, related to approval and certification of State laws. For further details, see Prior Law note set out preceding section 1101 of this title.
2021—Subsec. (i)(1)(B). Pub. L. 117–2, § 9012(b), inserted “and except as otherwise provided in this subparagraph” after “as determined by the Secretary of Labor” and “With respect to the amounts of such compensation paid for weeks of unemployment beginning after
Subsec. (i)(1)(D). Pub. L. 117–2, § 9012(a), substituted “
2020—Subsec. (h). Pub. L. 116–127 added subsec. (h).
Subsec. (h)(2)(B). Pub. L. 116–136, § 3603, amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “The State ensures that applications for unemployment compensation, and assistance with the application process, are accessible in at least two of the following: in-person, by phone, or online.”
Subsec. (i). Pub. L. 116–136, § 2103(b), added subsec. (i).
Subsec. (i)(1)(A). Pub. L. 116–151, § 2(a)(1), substituted “with respect to” for “during”.
Subsec. (i)(1)(B). Pub. L. 116–260, § 264(a)(1), inserted “and to service provided by employees of an entity created by Public Law 85–874 (20 U.S.C. 76h et seq.)” before “that were paid by the State”.
Pub. L. 116–151, § 2(a)(2), substituted “3309(a)” for “3309(a)(1)”.
Subsec. (i)(1)(C). Pub. L. 116–260, § 264(a)(2), inserted “or an entity created by Public Law 85–874 (20 U.S.C. 76h et seq.)” before period at end.
Pub. L. 116–151, § 2(a)(3), added subpar. (C) and struck out former subpar. (C) which read as follows: “Notwithstanding any other law, funds transferred to the account of a State under subparagraph (A) shall be used exclusively to reimburse governmental entities and other organizations described in section 3309(a)(2) of such Code for amounts paid (in lieu of contributions) into the State unemployment fund pursuant to such section.”
Subsec. (i)(1)(D). Pub. L. 116–260, § 202, substituted “
2009—Subsec. (f). Pub. L. 111–5 added subsec. (f).
Subsec. (f)(3)(B)(i). Pub. L. 111–92 amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “Domestic violence, verified by such reasonable and confidential documentation as the State law may require, which causes the individual reasonably to believe that such individual’s continued employment would jeopardize the safety of the individual or of any member of the individual’s immediate family (as defined by the Secretary of Labor).”
Subsec. (g). Pub. L. 111–5 added subsec. (g).
2005—Subsec. (e). Pub. L. 109–91 added subsec. (e).
2002—Subsec. (a)(3). Pub. L. 107–147, § 209(a)(1)(A), struck out par. (3) which related to disposition of excess amounts remaining in the employment security administration account as of the close of fiscal year 1999, 2000, or 2001.
Subsec. (c)(2). Pub. L. 107–147, § 209(a)(1)(B), struck out concluding provisions which read as follows: “Any amount allocated to a State under this section for fiscal year 2000, 2001, or 2002 may be used by such State only to pay expenses incurred by it for the administration of its unemployment compensation law, and may be so used by it without regard to any of the conditions prescribed in any of the preceding provisions of this paragraph.”
Subsec. (d). Pub. L. 107–147, § 209(b), added subsec. (d).
1997—Subsec. (a)(3). Pub. L. 105–33, § 5403(a), added par. (3).
Subsec. (c)(2). Pub. L. 105–33, § 5403(b), inserted concluding provisions.
1990—Subsec. (a)(2). Pub. L. 101–508, § 5021(a), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “Each State’s share of the funds to be transferred under this subsection as of any October 1—
“(A) shall be determined by the Secretary of Labor and certified by him to the Secretary of the Treasury before that date on the basis of reports furnished by the States to the Secretary of Labor before September 1, and
“(B) shall bear the same ratio to the total amount to be so transferred as the amount of wages subject to contributions under such State’s unemployment compensation law during the preceding calendar year which have been reported to the State before August 1 bears to the total of wages subject to contributions under all State unemployment compensation laws during such calendar year which have been reported to the States before August 1.”
Subsec. (c)(2). Pub. L. 101–508, § 5021(b), added subpars. (D) and (E) and struck out former subpar. (D) and last sentence which required a State’s appropriation law to limit the total amount which may be obligated during a twelve-month or transitional period from its account.
1987—Subsec. (a)(1). Pub. L. 100–203 inserted “and interest” after “all advances”.
1982—Subsec. (c)(2). Pub. L. 97–248, § 192(a), substituted “thirty-four” for “twenty-four” wherever appearing, and “thirty-fourth” for “twenty-fourth” in provisions following subpar. (D).
Subsec. (c)(3). Pub. L. 97–248, § 192(b), added par. (3).
1976—Subsec. (a)(2). Pub. L. 94–273, § 3(23) substituted “October” for “July”.
Subsec. (a)(2)(A). Pub. L. 94–273, § 2(20), substituted “September” for “June”.
Subsec. (a)(2)(B). Pub. L. 94–273, § 23, substituted “August” for “May” wherever appearing.
Subsec. (b)(1). Pub. L. 94–273, § 3(23), substituted “October” for “July”.
Subsec. (c)(2). Pub. L. 94–273, § 41, in subpar. (D) and provisions following subpar. (D) substituted provisions relating to determination based on a twelve-month period (as prescribed in the law of the State), or during a transitional period of less than twelve months caused by a change in the twelve-month period (as prescribed in the law of the State), for provisions relating to determination based on a fiscal year period.
1974—Subsec. (b)(3). Pub. L. 93–368 struck out par. (3) which related to reductions in the amount transferable to the account of any State by reason of emergency compensation paid to any individual for a week of unemployment ending after
1972—Subsec. (b)(3). Pub. L. 92–329 inserted provisions relating to reductions in the amount transferable to the account of any State by reason of emergency compensation paid to any individual for a week of unemployment ending after
1971—Subsec. (b)(3). Pub. L. 92–224, § 204(c), added par. (3).
Subsec. (c)(2). Pub. L. 92–224, § 1, substituted “twenty-four preceding fiscal years” and “such twenty-five fiscal years” for “fourteen preceding fiscal years” and “such fifteen fiscal years” in subpar. (D) of first sentence and “twenty-fourth preceding fiscal year” for “fourteenth preceding fiscal year” in second sentence.
1970—Subsec. (a)(1). Pub. L. 91–373 inserted references to the limits provided in sections 1102(a) and 1105(b)(2) of this title, advances pursuant to section 1105(d) of this title, and the amount provided in section 1101(f)(3)(A) of this title.
1968—Subsec. (c). Pub. L. 90–430 substituted in par. (2)(D)(i) “fourteen” for “nine”, in par. (2)(D)(ii) “fifteen” for “ten”, and in provisions following par. (2)(D) “fourteenth” for “ninth”.
1963—Subsec. (c)(2). Pub. L. 88–31 substituted “nine preceding fiscal years” for “four preceding fiscal years”, “ten fiscal years” for “five fiscal years” in cl. (D), and “ninth preceding fiscal year” for “fourth preceding fiscal year” in last sentence.
1960—Subsec. (a). Pub. L. 86–778 substituted provisions of par. (1) for first sentence of the section which read “So much of any amount transferred to the Unemployment Trust Fund at the close of any fiscal year under section 1101(a) of this title as is not credited to the Federal unemployment account under section 1102 of this title shall be credited (as of the beginning of the succeeding fiscal year) to the accounts of the States in the Unemployment Trust Fund” and designated existing provisions of second sentence as part (2), substituting “transferred” for “credited”, and striking out “on or” before “before” in subpar. (A).
Subsec. (b). Pub. L. 86–778 redesignated existing provisions as par. (1) and cls. (1) and (2) thereof as subpars. (A) and (B), substituted “section 3304 of title 26” for “section 1603 of title 26”, in two places, and “transfer to such States’ account”, “transferred”, and “transfer” for “crediting to such States’ account”, “credited” and “credit”, respectively, except where already reading “shall transfer”, and added par. (2).
Subsec. (c). Pub. L. 86–778 substituted “transferred” for “credited”, wherever appearing, “obligation” for “expenditure” in par. (2)(B), “obligated” for “so used” in par. (2)(D), and “obligated for administration” for “used” in concluding par., inserted references to subsection (b) in pars. (1) and (2)(D), and struck out “any of” before “such five fiscal years” in par. (2)(D).
Pub. L. 116–260, div. N, title II, § 264(b),
Pub. L. 116–151, § 2(b), “(1) Subject to paragraph (2), the amendments made by subsection (a) [amending this section] shall take effect as if included in the enactment of section 2103 of the Relief for Workers Affected by Coronavirus Act (contained in subtitle A of title II of division A of the CARES Act (Public Law 116–136)).“(2) For weeks of unemployment that occurred after “(A) issue reimbursements in accordance with section 903(i)(1)(C) of the Social Security Act [42 U.S.C. 1103(i)(1)(C)], as in effect prior to the date of enactment of this section; or“(B) reduce the amounts required to be paid in accordance with such section 903(i)(1)(C), as amended by subsection (a).”
Pub. L. 111–92, § 7(b),
Pub. L. 101–508, title V, § 5021(c),
Pub. L. 100–203, title IX, § 9155(d),
Pub. L. 116–127, div. D, § 4102(c),
Pub. L. 111–5, div. B, title II, § 2003(b),
Pub. L. 109–91, title II, § 203,
Temporary modifications to State unemployment compensation law and policies with respect to work search, waiting week, good cause, or employer experience rating to be disregarded for the purposes of applying section 503 of this title and section 3304 of Title 26, Internal Revenue Code, to such State law, see section 4102(b) of Pub. L. 116–127, set out as a note under section 3304 of Title 26.