Unemployment Insurance: Programs and
Benefits
Katelin P. Isaacs
Analyst in Income Security
Julie M. Whittaker
Specialist in Income Security
July 18, 2011
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Unemployment Insurance: Programs and Benefits
Summary
Various benefits may be available to unemployed workers to provide income support. When
eligible workers lose their jobs, the Unemployment Compensation (UC) program may provide up
to 26 weeks of income support through the payment of regular UC benefits. Unemployment
benefits may be extended for up to 53 weeks by the temporarily authorized Emergency
Unemployment Compensation (EUC08) program. Unemployment benefits may be extended for
up to a further 13 or 20 weeks by the permanent Extended Benefit (EB) program under certain
state economic conditions. Certain groups of workers who lose their jobs because of international
competition may qualify for income support through Trade Adjustment Act (TAA) programs.
Unemployed workers may be eligible to receive Disaster Unemployment Assistance (DUA)
benefits if they are not eligible for regular UC and if their unemployment may be directly
attributed to a declared major disaster. Former U.S. military servicemembers may be eligible for
unemployment benefits through the unemployment compensation for ex-servicemembers (UCX)
program. The Emergency Unemployment Compensation Act of 1991 (P.L. 102-164) provides that
ex-servicemembers be treated the same as other unemployed workers with respect to benefit
levels, the waiting period for benefits, and benefit duration.
The authorization for the EUC08 program expires the week ending on or before January 3, 2012.
Those beneficiaries receiving tier I, II, III, or IV EUC08 benefits before December 31, 2011, are
“grandfathered” for their remaining weeks of eligibility for that particular tier only. There will be
no new entrants into any tier of the EUC08 program after December 31, 2011.
The American Recovery and Reinvestment Act of 2009 (ARRA) temporarily increased benefits
from all unemployment compensation programs—UC, EUC08, EB, DUA, and TAA—by $25 per
week (Federal Additional Compensation, or FAC). Authorization for the FAC was extended by
P.L. 111-118, P.L. 111-144, and P.L. 111-157. The $25 FAC benefit expired on May 29, 2010
(May 30, 2010, in New York State). Individuals receiving unemployment benefits prior to the
FAC expiration continued to received the additional $25 until they exhausted unemployment
benefits from all programs or until December 11, 2010 (December 12, 2010, for New York State),
whichever day came first. All FAC payments have ended.
On December 17, 2010, the President signed P.L. 111-312, the Tax Relief, Unemployment
Insurance Reauthorization, and Job Creation Act of 2010. P.L. 111-312 extends the authorization
for the EUC08 program until January 3, 2012, and the 100% federal financing of EB through
January 4, 2012. P.L. 111-312 also contains a provision that would allow states to use three-year
lookback calculations in their mandatory insured unemployment rate (IUR) and optional total
unemployment rate (TUR) triggers (rather than the two-year lookback calculations under current
law) to trigger on or keep on a period of EB benefits if they would otherwise trigger off or not be
on a period of EB benefits.
This report previously contained a section on unemployment insurance legislation. This
information is now included as part of CRS Report R41662, Unemployment Insurance:
Legislative Issues in the 112th Congress, by Katelin P. Isaacs and Julie M. Whittaker.
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Unemployment Insurance: Programs and Benefits
Contents
Introduction...................................................................................................................................... 1
Unemployment Compensation ........................................................................................................ 2
Authorization....................................................................................................................... 2
Appropriation and Outlays .................................................................................................. 3
Administration..................................................................................................................... 3
Eligibility for Regular Unemployment Compensation.............................................................. 3
Broad Federal Guidelines Result in Different State Requirements..................................... 3
Base Period.......................................................................................................................... 3
Qualifying Wages or Employment ...................................................................................... 4
Data Collection Considerations........................................................................................... 5
2009 Stimulus Provisions Relating to Regular Unemployment Compensation.................. 5
Determination and Duration of Regular Unemployment Compensation .................................. 6
UC Benefit Financing: Unemployment Taxes on Employers ................................................... 8
Federal Unemployment Tax Act.......................................................................................... 8
ARRA Temporary Changes to Federal Financing of Unemployment Benefits .................. 9
State Unemployment Tax Acts .......................................................................................... 10
Outstanding Loans from the Federal Unemployment Account......................................... 12
Federal Additional Compensation ................................................................................................. 13
Emergency Unemployment Compensation Program..................................................................... 13
EUC08 Benefit Amounts, Tiers, and Duration ........................................................................ 14
Tier I.................................................................................................................................. 15
Tier II................................................................................................................................. 15
Tier III ............................................................................................................................... 15
Tier IV ............................................................................................................................... 15
Tier I EUC08 Eligibility Requirements................................................................................... 16
First Claimed Regular UC Benefits On or After May 7, 2006.......................................... 16
Exhausted Regular UC Benefit ......................................................................................... 16
“20 Weeks” of Full-Time Insured Employment or Equivalent ......................................... 17
Tier II EUC08 Eligibility Requirements.................................................................................. 17
Exhausted Tier I EUC08 Benefit....................................................................................... 17
Tier III EUC08 Eligibility Requirements ................................................................................ 17
Exhausted Tier II EUC08 Benefit ..................................................................................... 17
At or After the Period of Tier II EUC08 Exhaustion, the State Must Currently
Have At Least 6% Unemployment Rate ........................................................................ 17
No Retroactive Payments When Triggering “On” to Tier III............................................ 17
Tier IV EUC08 Eligibility Requirements ................................................................................ 18
Exhausted Tier I, Tier II, and Tier III EUC08 Benefits..................................................... 18
At or After the Period of Tier III EUC08 Exhaustion, the State Must Currently
Have At Least 8.5% Unemployment Rate ..................................................................... 18
No Retroactive Payments When Triggering “On” to Tier IV............................................ 18
EUC08 Financing .................................................................................................................... 18
Interaction of EUC08 Benefits and Qualifying for a “Second Benefit Year”.......................... 18
EUC08 and EB Interactions .................................................................................................... 19
Extended Benefit Program............................................................................................................. 19
Potential Legislative Modifications......................................................................................... 20
EB Triggers ....................................................................................................................... 20
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EB Eligibility Requirements Beyond Requirements for Regular UC ..................................... 22
2009 Stimulus Provisions Affecting EB Level and Duration.................................................. 24
2009 Stimulus Provisions Affecting EB Financing ................................................................. 24
Short-time Compensation (Work Sharing) .................................................................................... 25
Figures
Figure A-1. Unemployment Insurance: Available Unemployment Benefits ................................. 26
Tables
Table 1. State Unemployment Compensation Benefits Amounts, January 2011............................. 7
Table 2. State Unemployment Taxes: Taxable Wage Base and Rates, January 2011..................... 10
Table 3. Revenue and Expenditures Associated with
Unemployment Compensation, FY2001-FY2011...................................................................... 12
Table B-1. Emergency Unemployment Compensation Program: Public Law, Benefits,
Effective Dates, and Financing................................................................................................... 27
Appendixes
Appendix A. Unemployment Insurance Benefits .......................................................................... 26
Appendix B. Summary of EUC08 Program .................................................................................. 27
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Unemployment Insurance: Programs and Benefits
Introduction
A variety of benefits may be available to unemployed workers to provide them with income
support during a spell of unemployment. The cornerstone of this income support is the joint
federal-state Unemployment Compensation (UC) program, which may provide income support
through the payment of UC benefits for up to a maximum of 26 weeks.1 Other programs that may
provide workers with income support are more specialized. They may target special groups of
workers, be automatically triggered by certain economic conditions, be temporarily created by
Congress with a set expiration date, or target typically ineligible workers through a disaster
declaration.
UC benefits may be extended at the state level by the permanent Extended Benefit (EB) program
if high unemployment exists within the state. Once regular unemployment benefits are exhausted,
the EB program may provide up to an additional 13 or 20 weeks of benefits, depending on worker
eligibility, state law, and economic conditions in the state. The EB program is funded 50% by the
federal government and 50% by the states, although the 2009 stimulus package (P.L. 111-5, as
amended) temporarily provides for 100% federal funding of the EB program.
A temporary unemployment insurance program, the Emergency Unemployment Compensation
(EUC08) program, began in July 2008. The authorization for the EUC08 program expires the
week ending on or before January 3, 2012. Those beneficiaries receiving tier I, II, III, or IV
EUC08 benefits before December 31, 2011 (January 1, 2012, in New York), are “grandfathered”
for their remaining weeks of eligibility for that particular tier only. There will be no new entrants
into any tier of the EUC08 program after December 31, 2011. If an individual is eligible to
continue to receive his or her remaining EUC08 tier I benefit after December 31, 2011, that
individual will not be entitled to tier II benefits once those tier I benefits are exhausted. This was
the eighth time Congress has created a federal temporary program that has extended
unemployment compensation during an economic slowdown.2 The EUC08 benefit is 100%
federally funded. State UC agencies administer the EUC08 benefit along with regular UC
benefits. See Appendix A for a diagram of the various unemployment benefits available to
workers.
Former U.S. military servicemembers may be eligible for unemployment benefits through the
unemployment compensation for ex-servicemembers (UCX) program. The Emergency
Unemployment Compensation Act of 1991 (P.L. 102-164) provides that ex-servicemembers be
treated the same as other unemployed workers with respect to benefit levels, the waiting period
for benefits, and benefit duration. (Please see CRS Report RS22440, Unemployment
Compensation (Insurance) and Military Service, by Julie M. Whittaker.)
If an unemployed worker is not eligible to receive UC benefits and the worker’s unemployment
may be directly attributed to a declared major disaster, a worker may be eligible to receive
1 Arkansas provides up to 25 weeks, Missouri and South Carolina provide up to 20 weeks, Montana provides up to 28
weeks, and Massachusetts provides up to 30 weeks of regular unemployment benefits. For changes in benefit duration
in 2012, see Table 1 in CRS Report R41859, Unemployment Insurance: Consequences of Changes in State
Unemployment Compensation Laws, by Katelin P. Isaacs.
2 The other temporary programs became effective in 1958, 1961, 1972, 1975, 1982, 1991, and 2002. For details on
these programs, see CRS Report RL34340, Extending Unemployment Compensation Benefits During Recessions, by
Julie M. Whittaker and Katelin P. Isaacs.
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Disaster Unemployment Assistance (DUA) benefits. The disaster declaration will include
information on whether DUA benefits are available. For information on Disaster Unemployment
Assistance, see CRS Report RS22022, Disaster Unemployment Assistance (DUA), by Julie M.
Whittaker.
Certain groups of workers who lose their jobs because of international competition may qualify
for additional or supplemental support through Trade Adjustment Act (TAA) programs or (for
certain workers aged 50 or older) through Reemployment Trade Adjustment Assistance (RTAA).
This report does not describe the TAA or RTAA programs. (Please see CRS Report RS22718,
Trade Adjustment Assistance for Workers (TAA) and Alternative Trade Adjustment Assistance
(ATAA), by John J. Topoleski, for information on these programs.)
This report describes three kinds of unemployment benefits: regular UC, EB, and EUC08. The
report explains their basic eligibility requirements, benefits, and financing structure.
Unemployment Compensation
UC is a joint federal-state program financed by federal taxes under the Federal Unemployment
Tax Act (FUTA) and by state payroll taxes under the State Unemployment Tax Acts (SUTA). The
UC program has a direct impact on almost every business in the United States as most businesses
are subject to state and federal unemployment taxes. An estimated $6.7 billion in federal
unemployment taxes and $44.47 billion in state unemployment taxes will be collected in FY2011.
In FY2011, states will spend an estimated $61.0 billion on regular UC benefits. The federal
government will spend additional amounts, described in section “Appropriation and Outlays.”
Approximately 126.7 million jobs are covered by the UC program. At the end of the week of
January 22, 2011, 4.6 million unemployed workers received UC. The average weekly UC benefit
was $299 in December 2010.
Originally, the intent of the UC program, among other things, was to help counter economic
fluctuations such as recessions.3 This intent is reflected in the current UC program’s funding and
benefit structure. When the economy grows, UC program revenue rises through increased tax
revenues while UC program spending falls as fewer workers are unemployed. The effect of
collecting more taxes than are spent dampens demand in the economy. This also creates a surplus
of funds or a “cushion” of available funds for the UC program to draw upon during a recession.
In a recession, UC tax revenue falls and UC program spending rises as more workers lose their
jobs and receive UC benefits. The increased amount of UC payments to unemployed workers
dampens the economic effect of earnings losses by injecting additional funds into the economy.
Authorization
The underlying framework of the UC system is contained in the Social Security Act (the Act).
Title III of the Act authorizes grants to states for the administration of state UC laws, Title IX
authorizes the various components of the federal Unemployment Trust Fund (UTF), and Title XII
authorizes advances or loans to insolvent state UC programs.
3 See, for example, President Franklin Roosevelt’s remarks at the signing of the Social Security Act at
http://www.ssa.gov/history/fdrstmts.html#signing.
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Appropriation and Outlays
The federal government appropriates funds for federal and state UC program administration, the
federal share of EB payments, the EUC08 program, and federal loans to insolvent state UC
programs. In FY2010, states received $5.5 billion from the federal government for the
administration of their UC programs, $7.8 billion for the federal share of EB payments, and $72.1
billion for the temporary, federally financed EUC08 program. In FY2011, a preliminary estimate
from the President’s Budget Proposal FY2012 is that the states will receive an estimated $5.5
billion from the federal government for the administration of their UC programs, $9.5 billion for
the federal share of EB payments, and $55.4 billion for the temporary EUC08 program.
Administration
The U.S. Department of Labor (DOL) administers the federal portion of the UC system, which
operates in each state, the District of Columbia, Puerto Rico, and the Virgin Islands. Federal law
sets broad rules that the 53 state programs must follow. These include the broad categories of
workers that must be covered by the program, the method for triggering the EB and EUC08
programs, the floor on the highest state unemployment tax rate to be imposed on employers
(5.4%), and how the states will repay UTF loans. If the states do not follow these rules, their
employers may lose a portion of their state unemployment tax credit when their federal income
tax is calculated. The federal tax pays for both federal and state administrative costs, the federal
share of the EB program, loans to insolvent state UC accounts, and state employment services.4
Eligibility for Regular Unemployment Compensation
Broad Federal Guidelines Result in Different State Requirements
Whereas federal laws and regulations provide broad guidelines on UC benefit coverage,
eligibility, and benefit determination, the specifics of regular UC benefits are determined by each
state. This results in essentially 53 different programs. States determine UC benefit eligibility,
payments, and duration through state laws and program regulations. Generally, UC eligibility is
based on attaining qualified wages and employment in covered work over a 12-month period
(called a base period) prior to unemployment.
Base Period
The base period is the time period during which wages earned or hours/weeks worked are
examined to determine a worker’s monetary entitlement to UC. Almost all states use the first four
of the last five completed calendar quarters preceding the filing of the claim as their base period.
This may result in a lag of up to five months between the end of the base period and the date a
worker becomes unemployed. As a result there are some instances when workers with substantial
labor market attachment are ineligible for UC benefits. In particular, recent entrants to the
workforce, or re-entrants, may be ineligible under this definition. Federal law allows states to
develop expanded definitions of the base period.
4 For more information on job search assistance and job search training for unemployed workers, see CRS Report
RL34251, Federal Programs Available to Unemployed Workers, coordinated by Katelin P. Isaacs.
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A list of states’ base periods can be found at http://www.workforcesecurity.doleta.gov/unemploy/
pdf/uilawcompar/2010/monetary.pdf, Table 3-2.
Alternative Base Period
Almost two-thirds of states allow the use of an alternative base period (ABP) for workers failing
to qualify under the regular base period. For example, if the worker fails to qualify using wages
and employment in the first four of the last five completed calendar quarters, then the state might
use wages and employment in the last four completed calendar quarters.
Extended Base Period
Several states allow workers who have no wages in the current base period to use older wages
and employment under certain conditions. These conditions typically involve illness or injury. For
example, a worker who was injured on the job and who has collected workers’ compensation
benefits may use wages and employment preceding the date of the worker’s injury to establish
eligibility.
Base Period Provisions in the 2009 Stimulus Package
The 2009 stimulus package (P.L. 111-5) provided up to $7 billion to states as an incentive to
make changes to their unemployment programs. As of May 5, 2010, $2.8 billion of this fund had
been distributed to states. One-third of a state’s share of this amount is contingent on state law
allowing use of a base period that includes the most recently completed calendar quarter before
the start of the benefit year for the purpose of determining UC eligibility. The remaining two-
thirds of a state’s share of the $7 billion is contingent on qualifying for the first one-third payment
(by adopting an alternative base period definition), plus adopting two of four additional
provisions (described in the section “2009 Stimulus Provisions Relating to Regular
Unemployment Compensation”).5
Qualifying Wages or Employment
All states require a worker to have earned a certain amount of wages or to have worked for a
certain period of time (or both) within the base period to be monetarily eligible to receive any UC
benefits. The methods that states use to determine monetary eligibility vary greatly.
Multiple of High-Quarter Wages. Under this method, workers must earn a certain dollar amount
in the quarter with the highest earnings of their base period. Workers must also earn total base-
period wages that are a multiple—typically 1.5—of the high-quarter wages. For example, if a
worker earns $5,000 in the high quarter, the worker must earn at least another $2,500 in the rest
of the base period. States require earnings in more than one quarter to minimize the likelihood
that workers with high earnings in only one quarter receive benefits. Although the worker might
be monetarily eligible through the earnings accrued in one quarter, these “multiple of high quarter
wages” states do not deem those workers to be substantially attached to the labor market.
5 For more information on unemployment modernization provisions in the American Recovery and Reinvestment Act
of 2009 (P.L. 111-5), please see CRS Report R40368, Unemployment Insurance Provisions in the American Recovery
and Reinvestment Act of 2009, by Alison M. Shelton and Julie M. Whittaker.
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Multiple of Weekly Benefit Amount. Under this method, the state first computes the worker’s
weekly benefit amount. The worker must have earned a multiple—often 40—of this amount
during the base period. For example, if a worker’s weekly benefit amount equals $100, then the
worker will need base period earnings of 40 times $100, or $4,000, before any UC would be paid.
Most states also require wages in at least two quarters. Some states have weighted schedules that
require varying multiples for varying weekly benefits.
Flat Qualifying Amount. States using this method require a certain dollar amount of total wages to
be earned during the base period. This method is used by most states with an annual-wage
requirement for determining the weekly benefit and by some states with a high-quarter
wage/weekly benefit requirement.
Weeks/Hours of Employment. Under this method, the worker must have worked a certain number
of weeks/hours at a certain weekly/hourly wage.
Data Collection Considerations
The wide variation seen in state UC program laws and regulations also exists among the states’
data collections. All states collect information on earnings by quarter for each worker. A handful
of states collect information on the number of weeks worked during the base period. Even fewer
states collect information on the numbers of hours worked during a quarter. As a result, most
states use information on quarters worked, quarterly earnings, and cumulative earnings in
determining eligibility and the amount of benefit.6 It does not appear that any state uses both
hours of work and weeks of work in the base period calculation.
2009 Stimulus Provisions Relating to Regular Unemployment Compensation
The American Recovery and Reinvestment Act of 2009 (P.L. 111-5, the 2009 stimulus package),
as amended, provided for a supplementary benefit payment of $25 per week for unemployment
compensation programs (regular UC, EB, EUC, TAA, and DUA) through May 29, 2010. The
supplemental $25 weekly benefit was grandfathered for individuals who had not exhausted
benefits before May 29, 2010, although no supplementary compensation was payable for any
week beginning after December 11, 2010 (see the section on “Federal Additional Compensation”
for more details on FAC expiration and “grandfathering”). States are not be allowed to alter the
method of computing unemployment compensation in such a manner that the weekly benefit
amount would be less than the benefit amount that would have been payable under state law as of
December 31, 2008. The $25 weekly additional benefit was financed by the federal government
through general revenues.
The stimulus package also provided up to $7 billion to states as an incentive to make changes to
their unemployment programs. One-third of this amount is contingent on states allowing use of a
base period that includes the most recently completed calendar quarter before the start of the
benefit year for the purpose of determining UC eligibility. The remaining two-thirds of a state’s
share of the $7 billion is contingent on the state qualifying for the first one-third payment, and
6 In the 2010 Comparison of State Unemployment Insurance Laws the following states used the measure of “weeks” in
determination of eligibility or benefit amount: New Jersey, Ohio, and Pennsylvania. Only Washington appears to use
the number of hours worked in eligibility or benefit determination.
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state law containing at least two of four additional provisions. These additional provisions
include:
1. making unemployment compensation available to workers seeking part-time
work;
2. making unemployment compensation available to individuals who quit their jobs
voluntarily for compelling family reasons (domestic violence, illness or disability
of an immediate family member, spouse relocating for a new job);
3. providing at least 26 additional weeks of unemployment benefits to workers who
have exhausted all rights to regular benefits but are enrolled and making
satisfactory progress in a state-approved training program or in a job training
program authorized under the Workforce Investment Act of 1998; and
4. providing dependents’ allowances to all individuals with a dependent at a level
equal to at least $15 per dependent per week.
The 2009 stimulus package provided a total of $500 million in additional funds to states to help
with administrative costs of the regular UC program, the EB program, and the EUC08 program.7
Determination and Duration of Regular
Unemployment Compensation
Generally, benefits are based on wages for covered work over a 12-month period (the “base
period” or “alternative base period,” described above). Most state benefit formulas replace half of
a claimant’s average weekly wage up to a weekly maximum. All states disregard some earnings
during unemployment as an incentive to take short-term or part-time work while searching for a
permanent position. Generally, the worker’s UC payment equals the difference between the
weekly benefit amount and earnings.
Table 1 lists the minimum and maximum UC benefits for each state.8 Weekly maximums in
January 2011 ranged from $133 (Puerto Rico) to $625 (Massachusetts) and, in states that provide
dependents’ allowances, up to $937 (Massachusetts). In December 2010, the average weekly
benefit was $299. Benefits are available for up to 26 weeks (25 weeks in Arkansas, 20 weeks in
Missouri and South Carolina, 28 weeks in Montana, and 30 weeks in Massachusetts). The
average regular UC benefit duration in December 2010 was 19 weeks. In January 2011,
approximately 4.6 million unemployed workers received regular state UC benefits in a given
week.
7 The U.S. DOL maintains a list of states with approved applications for these UI modernization incentive payments,
including the amount of funds distributed to states (available online at http://www.workforcesecurity.doleta.gov/
unemploy/docs/app_form.doc).
8 The temporary, federally financed EUC08 program offers up to 53 additional weeks of unemployment benefits for
workers in states with certain economic conditions. The permanent federal-state EB program offers benefits for an
additional 13 to 20 weeks in states with unemployment rates above certain levels. The EB and EUC08 programs are
discussed later in this report.
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Table 1. State Unemployment Compensation Benefits Amounts, January 2011
(in dollars)
Minimum Weekly
Minimum If
Maximum Weekly
Maximum If
UC Benefit
Dependents’
UC Benefit
Dependents’
Amount
Allowancea
Amountb
Allowancea
Alabama 45 265
Alaska
56 128 370 442
Arizona 60 240
Arkansas 81 451
California 40 450
Colorado 25 445
489
Connecticut 15 30 555 630
Delaware 20 330
District of Columbia
50
359
Florida
32 275
Georgia 44 330
Hawai
5 549
Idaho
72 336
Illinois 51
77
388 531
Indiana
50 390
Iowa 56
67
376
461
Kansas
108 435
Kentucky 39 415
Louisiana 10 247
Maine 62
93
359
533
Maryland 25
65
430
Massachusetts 33 49 625 937
Michigan 117
147
362
Minnesota 38 372
578
Mississippi 30 235
Missouri 35 320
Montana 120 421
Nebraska 30 348
Nevada
16 398
New
Hampshire
32 427
New Jersey
87
100
598
New
Mexico 72 108 386 486
New
York 64 405
North
Carolina
43 506
North
Dakota
43 442
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Minimum Weekly
Minimum If
Maximum Weekly
Maximum If
UC Benefit
Dependents’
UC Benefit
Dependents’
Amount
Allowancea
Amountb
Allowancea
Ohio 108
387
524
Oklahoma 16 358
Oregon 116 496
Pennsylvania 35 43 573 581
Puerto
Rico 7 133
Rhode
Island 68 118 551 688
South
Carolina
42 326
South
Dakota
28 314
Tennessee 30 80 275
325
Texas
60 415
Utah
29 452
Vermont 64 425
Virginia
54 378
Virgin
Islands
33 462
Washington
135 570
West
Virginia
24 424
Wisconsin 54 363
Wyoming 31 430
Source: Congressional Research Service (CRS) table compiled from Significant Provisions of State Unemployment
Insurance Laws, January 2011, U.S. Department of Labor, Employment and Training Administration, at
http://www.workforcesecurity.doleta.gov/unemploy/content/sigpros/2010-2019/January2011.pdf.
a. The figures for minimum and maximum benefits include dependents’ al owances for the maximum number
of dependents.
b. If a state has dependents’ al owances and only one amount is given, the maximum is the same with or
without the allowance.
UC Benefit Financing: Unemployment Taxes on Employers
UC benefits are financed through employer taxes.9 The federal taxes on employers are under the
authority of the Federal Unemployment Tax Act (FUTA), and the state taxes are under the
authority given by the State Unemployment Tax Acts (SUTA). These taxes are deposited in the
appropriate accounts within the Unemployment Trust Fund (UTF).
Federal Unemployment Tax Act
The net FUTA tax rate on employers in states with UC programs that are in compliance with all
federal rules is 0.6% on the first $7,000 of each worker’s earnings. The FUTA tax rate for
employers is 6.0% on the first $7,000 of each worker’s earnings, but a 5.4% credit against the
9 For a more detailed description of UC financing, see CRS Report RS22077, Unemployment Compensation (UC) and
the Unemployment Trust Fund (UTF): Funding UC Benefits, by Julie M. Whittaker.
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federal FUTA tax is available to employers in states with complying UC programs, bringing the
net FUTA tax down to 0.6%. (In tax year 2010, Michigan employers were required to pay a net
FUTA tax of 1.4% because of outstanding federal loans to their state’s UTF account. Indiana and
South Carolina employers were required to pay a net FUTA tax of 1.1% in tax year 2010 because
of their outstanding federal loans. From January to June of 2011 the net FUTA tax was 0.8%.;
beginning in July 2011 it is 0.6%) The 0.6% FUTA tax funds both federal and state administrative
costs as well as the federal share of the EB program, loans to insolvent state UC accounts, and
state employment services. Federal law defines which jobs a state UC program must cover,
provides rules concerning state borrowing from the UTF, and provides broad guidelines
concerning benefit eligibility, in order for the state’s employers to avoid paying the maximum
FUTA tax rate (6.0%) on the first $7,000 of each employee’s annual pay.
Federal law requires that a state must cover jobs in firms that pay at least $1,500 in wages during
any calendar quarter or employ at least one worker in each of 20 weeks in the current or prior
year. The FUTA tax is not paid by government or nonprofit employers, but state programs must
cover government workers and all workers in nonprofits that employ at least four workers in each
of 20 weeks in the current or prior year.10
Approximately $6.4 billion in FUTA taxes were collected in FY2010. The net balance in the
federal accounts of the UTF (the Employment Security Administration Account, the Extended
Unemployment Compensation Account for the EB and EUC08 programs, and the Federal
Unemployment Account for federal loans to the states) on December 31, 2010, was
approximately $3.9 billion. Additionally, the federal account owed $43.9 billion in general
revenue advances to the UTF. Those funds were then advanced to insolvent states to pay for state
UC benefits ($35.5 billion) as well as used to pay for the federal share of EB benefits ($8.4
billion).
Congress first passed a temporary FUTA surtax in 1976, included in the FUTA tax of 0.8%, and
since 1983 the surtax has been applied in its current form (0.2% on the first $7,000 of employee
wages). P.L. 111-92 extended the authorization of the FUTA surtax through June 2011. As of July
1, 2011, the authorization of the surtax has lapsed.
ARRA Temporary Changes to Federal Financing of Unemployment Benefits
ARRA (P.L. 111-5) made several important, albeit temporary, changes to the federal role in
financing unemployment benefit programs. Under ARRA (as amended), the federal government
temporarily uses UTF monies to finance 100% of EB payments through January 4, 2012 (under
permanent law EB payments are financed 50% by the federal government and 50% by states).
The federal government also used UTF funds to finance a $500 million transfer to states for
administering unemployment programs, and uses UTF funds for the $7 billion in incentive
monies to states for undertaking modernization of their unemployment programs. ARRA also
changed the financing of the EUC08 program, which from its implementation in July 2008 had
been financed from the UTF, but starting with enactment of ARRA (on February 17, 2009) has
been financed from general revenues of the Treasury. States continue to finance regular UC
through SUTA revenues.
10 Employers who are required to provide unemployment insurance coverage, but who are not required to pay the
FUTA tax, generally reimburse state governments for the benefit payments related to their workers. States are
reimbursed for expenditures related to federal workers by the federal government.
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State Unemployment Tax Acts
States levy their own payroll taxes (SUTA taxes) on employers to fund regular UC benefits and
the state share of the EB program. The state unemployment tax rate on an employer is
“experience rated” in all states, that is, the SUTA rate is based on the amount of UC paid to
former employees. Generally, the more UC benefits paid to its former employees, the higher the
tax rate of the employer, up to a maximum established by state law. The experience rating is
intended to ensure an equitable distribution of UC program taxes among employers in
relationship to their use of the UC program, and to encourage a stable workforce. State ceilings
on taxable wages in January 2011 ranged from the $7,000 FUTA federal ceiling (four states) to
$37,300 (Washington). The minimum SUTA rates ranged from 0% (six states) to 2.24%
(Pennsylvania) in January 2011. Maximum SUTA rates ranged from 5.4% (11 states) to 13.56%
(Pennsylvania) in January 2011. In FY2010, $38.3 billion in SUTA taxes was collected.
State UC revenue is deposited in the U.S. Treasury. These deposits are counted as federal revenue
in the budget. State accounts within the UTF are credited for this revenue. The U.S. Treasury
reimburses states from the appropriate UTF state accounts for their benefit payments. These
payments do not require an annual appropriation, but the reimbursements do count as federal
budget outlays.
Table 2. State Unemployment Taxes: Taxable Wage Base and Rates, January 2011
Wages Subject
Minimum State
Maximum State
State
to Tax ($)
Unemployment Tax (%)a
Unemployment Tax (%)a
Alabama 8,000 0.59 6.74
Alaska 34,600
1.00
5.40
Arizona 7,000 0.02 5.90
Arkansas 12,000 1.00 6.90
California 7,000 1.50 6.20
Colorado 10,000 0.00 5.40
Connecticut 15,000
1.90
6.80
Delaware 10,500 0.10 8.00
DC 9,000
1.60
7.00
Florida 7,000
0.36
5.40
Georgia 8,500 0.03 5.40
Hawai 34,200
0.20 5.40
Idaho 33,300
0.96
6.80
Illinois 12,740
0.65
7.25
Indiana 9,500
1.10
5.60
Iowa 24,700
0.00
9.00
Kansas 8,000
0.11
7.40
Kentucky 8,000 1.00 10.00
Louisiana 7,700 0.11 6.20
Maine 12,000
0.78
7.19
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Wages Subject
Minimum State
Maximum State
State
to Tax ($)
Unemployment Tax (%)a
Unemployment Tax (%)a
Maryland 8,500 2.20 13.50
Massachusetts 14,000
1.26
12.27
Michigan 9,000 0.06 10.30
Minnesota 27,000 0.69 10.84
Mississippi 14,000 0.70 5.40
Missouri 13,000 0.00 9.75
Montana 26,300 0.42 6.12
Nebraska 9,000 0.00 8.66
Nevada 26,600
0.25 5.40
New Hampshire
12,000
0.05
7.00
New Jersey
29,600
0.30
5.40
New Mexico
21,900
0.03
5.40
New York
8,500
0.90
8.90
North Carolina
19,700
0.00
6.84
North Dakota
25,500
0.20
10.00
Ohio 9,000
0.30
9.20
Oklahoma 18,600 0.10 5.50
Oregon 32,300 1.80 5.40
Pennsylvania 8,000
2.24
13.56
Puerto Rico
7,000
1.70
5.4
Rhode Island
19,000
1.69
9.79
South Carolina
10,000
1.24
6.10
South Dakota
11,000
0.00
8.50
Tennessee 9,000 0.50 10.00
Texas 9,000
0.72
8.60
Utah 28,600
0.20
9.20
Vermont 13,000 1.10 7.70
Virginia 8,000
0.10 6.20
Virgin Islands
22,600
1.50
6.00
Washington 37,300
0.98
6.02
West Virginia
12,000
1.50
7.50
Wisconsin 13,000 0.27 9.80
Wyoming 22,300 0.56 10.00
Source: CRS table compiled from Significant Provisions of State Unemployment Insurance Laws, January 2011, U.S.
Department of Labor, Employment and Training Administration, at http://www.workforcesecurity.doleta.gov/
unemploy/content/sigpros/2010-2019/January2011.pdf.
a. Tax rates apply only to experience-rated employers; states apply different rates to new employers.
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Generally, during economic expansions, FUTA and SUTA revenue collections will exceed UC
outlays. During economic recessions, revenues generally will be less than UC outlays. For
example, UTF outlays significantly exceeded trust fund revenue in FY2001-FY2004, and again
starting in FY2008. From FY2005 to FY2007, UC revenue exceeded total UC outlays. Table 3
lists the total revenue and outlays associated with the UC program from FY2001 through FY2011
(estimated).
Table 3. Revenue and Expenditures Associated with
Unemployment Compensation, FY2001-FY2011
(in billions of dollars)
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011a
UC
revenue,
total
27.8 27.5 33.2 39.3 41.8 43.0 41.2 39.4 37.8 44.7 51.4
FUTA tax
6.9
6.6
6.5
6.6
6.7
7.1
7.3
7.2
6.7
6.4
6.7
State
UC
taxes
20.8 20.9 26.7 32.7 35.1 35.9 33.7 32.2
31.1 38.3 44.7
UC
outlays,
total
28.1 50.9 54.3 42.5 32.6 31.7 32.7 43.0
119.7 156.1 129.5
Regular
benefits
27.3 42.0 42.0 36.9 31.2 30.2 31.4 38.1 75.3 63.0 61.0
Extended benefits
b 0.16 0.32 0.16 0.00 0.20 0.00 0.02 4.1 7.8 9.5
Emergency
UC
— 7.9 11 4.1 — — — 3.6
32.7 72.1 55.4
Federal
Additional
— — — — — — — — 6.5 11.7 1.9
Compensation
UCFE/UCFXc
0.5 0.5 0.6 0.8 0.8 0.8 0.7 0.7 1.0 1.3 1.5
Trade
Benefits
0.3 0.3 0.4 0.5 0.6 0.5 0.6 0.6 0.1 0.2 0.2
Administrative
costs 3.6 3.7 4.1 3.9 3.8 3.9 3.7 3.9
4.3 5.5 5.5
Source: U.S. Department of Labor, UI Outlook, January 2001-February 2011, and updates.
a. Estimated for 2011.
b. Less than $5 million.
c. UC benefits for federal employees (UCFE) and former military servicemembers (UCFX).
Outstanding Loans from the Federal Unemployment Account
If a state trust fund account becomes insolvent, a state may borrow federal funds.11 DOL
maintains a list of all states with loans and includes the loan amounts.12 States are charged interest
on loans that are not repaid by the end of the fiscal year in which they were obtained.
The American Recovery and Reinvestment Act of 2009 (P.L. 111-5, the 2009 stimulus package)
temporarily waived interest payments, and no interest will accrue on interest payments that come
due from the time the stimulus package was enacted (February 17, 2009) until December 31,
2010. Although states will not need to pay interest during this period, they must still repay the
principal on the underlying loans according to the schedule provided in federal law. If a state does
11 For detailed information on loans to the states within the UTF, see CRS Report RS22954, The Unemployment Trust
Fund (UTF): State Insolvency and Federal Loans to States, by Julie M. Whittaker.
12 See http://www.workforcesecurity.doleta.gov/unemploy/budget.asp#tfloans.
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not pay back loaned funds within the prescribed amount of time or make good progress as
determined by the U.S. Secretary of Labor, the state unemployment tax credit will be reduced.
Federal Additional Compensation
P.L. 111-5 created the now-expired Federal Additional Compensation (FAC), a $25 weekly
benefit supplement for individuals receiving benefits from all unemployment compensation
programs: UC, EUC08, the Extended Benefit (EB) program, Disaster Unemployment Assistance
(DUA), and Trade Adjustment Assistance (TAA). The authorization for the FAC $25 weekly
benefit expired on May 29, 2010. It has not been extended by recent legislation (P.L. 111-205;
P.L. 111-312).
If an unemployed individual was receiving any type of unemployment benefit—UC, EUC08, EB,
DUA, or TAA—prior to May 29, 2010 (May 30, 2010, for New York State), that individual
continued to receive the weekly FAC until he or she exhausted all unemployment benefits from
all unemployment programs (i.e., UC, EUC08, EB, DUA, and TAA) or until December 11, 2010
(December 12, 2010, for New York), whichever date came first. Individuals who began receiving
unemployment benefits after May 29, 2010 (May 30, 2010, for New York State) did not receive
the FAC. Currently, all FAC payments have ended.
Emergency Unemployment Compensation Program
On June 30, 2008, the President signed the Supplemental Appropriations Act of 2008 (P.L. 110-
252) into law. Title IV of this act created a new temporary unemployment insurance program, the
EUC08 program. This is the eighth time Congress has created a federal temporary program that
has extended unemployment compensation during an economic slowdown. Until February 16,
2009, the EUC08 program was financed with funds within the UTF. However, with the passage of
P.L. 111-5, the EUC08 benefit is now 100% federally funded from general funds within the U.S.
Treasury. State UC agencies administer the EUC08 benefit along with regular UC benefits.
On November 21, 2008, the President signed P.L. 110-449, the Unemployment Compensation
Extension Act of 2008, into law. P.L. 110-449 expanded the potential duration of the EUC08
benefit from up to 13 weeks of EUC08 to a maximum of 20 weeks. It also created a second tier of
benefits for workers in states with high unemployment of up to a maximum of an additional 13
weeks of tier II EUC08 benefits (for up to a cumulative 33 weeks of EUC08 benefits).
On February 27, 2009, the President signed the 2009 stimulus package, P.L. 111-5, known as the
American Economic Recovery and Reinvestment Act, or ARRA. ARRA authorized the EUC08
program through December 2009. The 2009 stimulus package also contained temporary
provisions for 100% federal financing of the EB program and to create an additional $25 weekly
benefit for those receiving regular UC, EUC08, EB, DUA, or TAA. EUC08 benefits had been
financed from the EUCA in the UTF. Starting from enactment of the 2009 stimulus package,
however, EUC08 benefits are financed from general revenues through the termination of the
EUC08 program.
On November 6, 2009, the President signed P.L. 111-92, the Worker, Homeownership, and
Business Assistance Act of 2009, into law. P.L. 111-92 expanded benefits available in the EUC08
program. Tier I benefits continue to be up to 20 weeks in duration and tier II benefits are now 14
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weeks in duration (compared with 13 previously) and no longer are dependent on a state’s
unemployment rate. The new tier III benefit provides up to 13 weeks of EUC08 benefits to those
workers in states with an average unemployment rate of 6% or higher. The new tier IV benefit
may provide up to an additional six weeks of benefits if the state unemployment rate is at least
8.5%.13
On December 21, 2009, the President signed P.L. 111-118, the Department of Defense
Appropriations Act of 2010, into law. P.L. 111-118 extended the EUC08 program, 100% federal
financing of the EB program, and the $25 supplemental weekly benefit through February 28,
2010.
On March 2, 2010, the President signed P.L. 111-144, the Temporary Extension Act, which
extended the EUC08 program, 100% federal financing of the EB program, and the $25 weekly
supplemental benefit until April 5, 2010.
On April 15, 2010, the President signed P.L. 111-157, the Continuing Extension Act of 2010 into
law. P.L. 111-157 extended the availability of EUC08, 100% federal financing of EB, and the $25
FAC benefit until the week ending on or before June 2, 2010.
On July 22, 2010, the President signed P.L. 111-205, the Unemployment Compensation Extension
Act of 2010, into law. P.L. 111-205 extended the availability of EUC08 until the week ending on
or before November 30, 2010.
On December, 17, 2010, the President signed P.L. 111-312, the Tax Relief, Unemployment
Insurance Reauthorization, and Job Creation Act of 2010. P.L. 111-312 extends the authorization
of the EUC08 program until January 3, 2012.
See Appendix B for a summary of public laws, benefits, effective dates, and financing issues
related to the EUC08 program.
Previous Temporary Unemployment Compensation Extensions
Previously, Congress acted seven times—in 1958, 1961, 1971, 1974, 1982, 1991, and 2002—to
establish similar temporary programs of extended UC benefits. These programs extended the
period an individual might claim UC benefits (ranging from an additional 6 to 33 weeks) and had
expiration dates.14 Some extensions took into account state economic conditions; many temporary
programs considered the state’s total unemployment rate (TUR) or the state’s insured
unemployment rate (IUR) or both.
EUC08 Benefit Amounts, Tiers, and Duration
The amount of the EUC08 benefit is the equivalent of the eligible individual’s weekly regular UC
benefit and includes any applicable dependents’ allowances. The 2009 stimulus package, as
13 For details on the EUC08 program, see CRS Report RS22915, Temporary Extension of Unemployment Benefits:
Emergency Unemployment Compensation (EUC08), by Katelin P. Isaacs and Julie M. Whittaker.
14 For more information on these programs, see CRS Report RL34340, Extending Unemployment Compensation
Benefits During Recessions, by Julie M. Whittaker and Katelin P. Isaacs.
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amended, temporarily provided a federally financed, supplemental $25 per week benefit for
unemployment compensation, including EUC08 tier I-tier IV benefits, for those individuals who
received unemployment benefits prior to May 29, 2010. All FAC payments have ended, however,
as of December 11, 2010 (see section on “Federal Additional Compensation” above for more
details on FAC expiration and “grandfathering”).
Tier I
The maximum number of weeks an individual may be eligible for tier I EUC08 benefits is capped
at 20 weeks. Some individuals may be eligible for fewer weeks of the tier I EUC08 benefits if
their regular UC benefit entitlement was less than 26 weeks.
Tier II
Once an individual has exhausted tier I benefits, a second tier of EUC08 benefits may be
available if the individual remains unemployed and satisfies the EUC08 conditions to entitlement.
P.L. 111-92 expanded tier II benefits. They are now 14 weeks in duration (compared with 13
previously) and no longer are dependent on a state’s unemployment rate.
Tier III
The new tier III benefit provides up to 13 weeks of EUC08 benefits to those workers in states
with an average total unemployment rate (TUR) of 6% or higher or in states with an average
insured unemployment rate (IUR) of 4% or higher.15
Tier IV
The new tier IV benefit may provide up to an additional six weeks of benefits if the state average
TUR is at least 8.5% or in states with an average IUR of at least of 6%.
All Tiers Terminate the Week Ending On or Before January 3, 2012, with
Grandfathering
All tiers of EUC08 benefits are temporary and expire in the week ending on or before January 3,
2012. Those unemployed individuals who have qualified for a tier I, II, III, or IV EUC08 benefit
by December 31, 2011,16 are “grandfathered” for their remaining weeks of eligibility for only that
15 The TUR is the ratio of unemployed workers to all workers (employed and unemployed) in the labor market. The
TUR is essentially a weekly version of the unemployment rate published by the Bureau of Labor Statistics and based
on data from the BLS’ monthly Current Population Survey. The IUR is the ratio of UC claimants divided by
individuals in UC-covered jobs. The IUR is substantially different than the TUR because it excludes several important
groups: self-employed workers, unpaid family workers, workers in certain not-for-profit organizations, and several
other, primarily seasonal, categories of workers. In addition to those unemployed workers whose last jobs were in the
excluded employment, the insured unemployed rate excludes the following: those who have exhausted their UC
benefits (even if they receive EB or EUC08 benefits); new entrants or reentrants to the labor force; disqualified workers
whose unemployment is considered to have resulted from their own actions rather than from economic conditions; and,
eligible unemployed persons who do not file for benefits.
16 January 1, 2012, for New York State.
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specific tier, and will continue to receive payments for the number of weeks they were deemed
eligible. However, there will be no new entrants into any tier of the EUC08 program after the
week that ends on January 3, 2012. In other words, to be eligible for an EUC08 tier I benefit, an
individual must have exhausted his or her regular UC benefits before or during the week ending
December 24, 2011,17 so as to enter the first tier of EUC08 benefits during the week ending
December 31, 2011, and be grandfathered for tier I benefits after January 3, 2012.
If an individual is eligible to continue to receive the tier I benefit after December 31, 2011, that
individual would not be entitled to tier II benefits once those tier I benefits were exhausted.
Similarly, if an individual is eligible to continue to receive the tier II benefit after December 31,
2011, that individual would not be entitled to tier III benefits once those tier II benefits were
exhausted. Likewise, if an individual is eligible to continue to receive the tier III benefit after
December 31, 2011, that individual would not be entitled to tier IV benefits once those tier III
benefits were exhausted. No EUC08 benefits—regardless of tier—are payable for any week after
June 9, 2012.
Tier I EUC08 Eligibility Requirements
First Claimed Regular UC Benefits On or After May 7, 2006
Applicants must have been eligible for regular UC benefits and have exhausted their rights to
regular UC compensation with respect to a benefit year that expired during or after the week of
May 6, 2007.18 For most states, this would apply to individuals who had filed UC claims with an
effective date of May 7, 2006, or later. For the state of New York this would apply to original
claims filed with an effective date of May 1, 2006, or later.19
Exhausted Regular UC Benefit
The right to regular UC benefits for an individual must be exhausted to be eligible for EUC08
benefits. Although federal laws and regulations provide broad guidelines on regular UC benefit
coverage and eligibility determination, the specifics of regular UC benefits are determined by
each state. As noted earlier, this results in 53 different programs.20 In particular, states determine
UC benefit eligibility, amount, and duration through state laws and program regulations.21
17 December 25, 2011, for New York State.
18 Arkansas has a unique approach to calculating a benefit year. In Arkansas, the benefit year begins the first day of the
quarter in which an individual files a valid UC claim. Thus, it is unlikely that many individuals in Arkansas who filed
UC claims before July 2006 would be eligible to receive EUC08 benefits.
19 Note that the effective date is not necessarily the actual date when an individual filed for UC. A claim filed on May
10, 2006, may have had an earlier effective date if a state allows retroactive claims.
20 The 50 states, the District of Columbia, Puerto Rico, and the Virgin Islands provide UC benefits to their workers.
21 Individuals in the Massachusetts and Montana UC programs may have regular UC durations that exceed 26 weeks.
Those additional weeks are considered to be “sharable” compensation if the state is in an active EB period and these
weeks are paid as if they were EB payments during those periods. The additional weeks of regular UC beyond 26 are
not used to calculate EUC08 duration.
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“20 Weeks” of Full-Time Insured Employment or Equivalent
In addition to all state requirements for regular UC eligibility, the EUC08 program requires
claimants to have at least 20 weeks of full-time insured employment or the equivalent in insured
wages in their base period. The definition of “20 weeks” is discussed in the “Methods for
Determining 20 Weeks of Full-Time Insured Employment” section of this report.
Tier II EUC08 Eligibility Requirements
Exhausted Tier I EUC08 Benefit
The right to tier I EUC08 benefits must be exhausted to be eligible for the tier II EUC08 benefits.
Tier III EUC08 Eligibility Requirements
Exhausted Tier II EUC08 Benefit
The right to tier II EUC08 benefits must be exhausted to be eligible for the tier III EUC08
benefits. States have the ability to waive this requirement and pay tier III before tier II if doing so
would aid in prompt payment of EUC08 benefits.
At or After the Period of Tier II EUC08 Exhaustion, the State Must Currently
Have At Least 6% Unemployment Rate
The individual must have worked in a state with unemployment currently of at least 6% or an
IUR of at least 4%. If the state’s unemployment rate meets one of these conditions, a (still)
unemployed tier II benefit exhaustee would be eligible for tier III benefits at that time.
Each Monday, the Department of Labor issues its “Emergency Unemployment Compensation
Trigger Notice” at http://www.workforcesecurity.doleta.gov/unemploy/claims_arch.asp. If the
status column for tier III within the notice is “on” for a particular state’s row, that state is
considered to be high unemployment for the purposes of EUC08 tier III benefits. If a state
triggers “off “of tier III, individuals currently receiving EUC08 tier III benefits would be
“grandfathered” for their remain weeks of tier III benefits.
No Retroactive Payments When Triggering “On” to Tier III
No retroactive EUC08 payments exist for the period during which the individual had exhausted
tier II benefits but the state did not meet the high unemployment criteria. However, once a state
reaches the 6.0% level (and it has been at least 13 weeks since tier III benefits were previously
available), a still unemployed tier II exhaustee would be able to receive tier III benefits.
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Tier IV EUC08 Eligibility Requirements
Exhausted Tier I, Tier II, and Tier III EUC08 Benefits
The right to tier I, tier II, and tier III EUC08 benefits must be exhausted to be eligible for the tier
IV EUC08 benefits.
At or After the Period of Tier III EUC08 Exhaustion, the State Must Currently
Have At Least 8.5% Unemployment Rate
The individual must have worked in a state with unemployment currently of at least 8.5% or an
IUR of at least 5%. If the state’s unemployment rate meets one of these conditions, a (still)
unemployed tier III benefit exhaustee would be eligible for tier IV benefits at that time.
Each Monday, the Department of Labor issues its “Emergency Unemployment Compensation
Trigger Notice” at http://www.workforcesecurity.doleta.gov/unemploy/claims_arch.asp. If the
status column for tier IV benefits within the notice is “on” for a particular state’s row, that state is
considered to be high unemployment for the purposes of EUC08. If a state triggers “off “of tier
III, individuals currently receiving EUC08 tier III benefits would be “grandfathered” for their
remain weeks of tier III benefits.
No Retroactive Payments When Triggering “On” to Tier IV
No retroactive EUC08 payments exist for the period during which the individual had exhausted
tier IV benefits but the state did not meet the tier IV high unemployment criteria. However, once a
state reaches the 8.5% level (and it has been at least 13 weeks since tier IV benefits were most
recently available), a still unemployed tier III exhaustee would be able to receive benefits.
EUC08 Financing
Until February 16, 2009, the EUC08 program was federally financed from the extended
unemployment compensation account (EUCA) within the Unemployment Trust Fund (UTF).
With the passage of the 2009 stimulus package (P.L. 111-5), however, EUC08 is now financed
from general funds of the U.S. Treasury through the expiration of the EUC08 program. States do
not need to repay these funds.
Interaction of EUC08 Benefits and Qualifying for a
“Second Benefit Year”
The relationships between the various unemployment compensation programs currently
available—regular UC, EUC08, and EB—have meant that unemployed workers who participate
in additional paid work (while receiving benefits or temporarily stopping benefits) may create a
new entitlement to regular UC as part of a “second benefit year.” This new entitlement may be
based on significantly lower earnings and/or fewer hours of employment, which could then lower
an individual’s weekly unemployment benefits.
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This situation exists because (1) the EUC08 and EB laws require individuals to exhaust all
regular UC benefits prior to being eligible to receive EUC08 or EB benefits and (2) after 52
weeks (i.e., after an individual’s first benefit year) states are required to begin checking for any
additional work performed by beneficiaries that would make them eligible for additional state UC
benefits before any additional EUC08 or EB benefits would be paid.
Because all eligible individuals in most states are currently entitled to up to 60 weeks of UI
benefits (up to 26 weeks of regular UC + up to 34 weeks of tiers I & II of EUC08, which are
available in all states=up to 60 weeks), states have been identifying individuals who established a
new entitlement to regular UC benefits via additional qualifying employment (even if the work
was part-time, seasonal, or low-pay and did not result in permanent employment). This new
entitlement means that states have been shifting eligible individuals back to regular UC from
EUC08 and EB. And the amount of the new regular UC benefits may be significantly lower than
the individual’s (first benefit year) EUC08 and EB benefits.
P.L. 111-205 addressed this “second year benefit” issue for the EUC08 program. It did not
address the equivalent issue in the EB program. Effective July 22, 2010, individuals who
currently receive EUC08 or EB benefits, but have been determined by states to be eligible for a
second benefit year based on additional work are allowed to opt to continue in the EUC08
program if their weekly unemployment benefits would be reduced by at least $100 or 25% by
switching back to the regular UC program based on their additional employment. Only
beneficiaries who are determined by their state to have a second benefit year after the date of
enactment are allowed this option. Those beneficiaries who were determined by their state prior
to July 22, 2010, to have a second benefit year entitlement do not have this option.
EUC08 and EB Interactions
The EUC08 program should not be confused with the similarly named EB program (see
description below). The EUC08 program is temporary and tiers I and II of EUC08 apply to all
states while tier III and IV of EUC08 apply to states with high and very high unemployment,
respectively. The EB program is permanently authorized and applies only to certain states on the
basis of state unemployment conditions specified in law.
The EUC08 program allows states to determine which benefit, EB or EUC08, is paid first. Most
states have opted to pay EUC08 benefits before EB. Alaska has opted to pay EB before EUC08
benefits.
An exception to the payment order may be made if an individual claimed EB for at least one
week of unemployment after exhausting the first two tiers of EUC08 and prior to the enactment
of P.L. 111-92, which created new EUC08 tiers III and IV. P.L. 111-92 gives states the option of
paying EB to an otherwise eligible individual prior to the payment of any EUC08 benefits that are
payable on account of the Worker Assistance Act amendments to the EUC08 program (or vice
versa in the case of Alaska).
Extended Benefit Program
The EB program was established by the Federal-State Extended Unemployment Compensation
Act of 1970 (EUCA), P.L. 91-373 (26 U.S.C. 3304, note). EUCA may extend receipt of
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unemployment benefits (extended benefits) at the state level if certain economic situations exist
within the state.
The EB program is triggered when a state’s IUR or TUR reaches certain levels. All states must
pay up to 13 weeks of EB if the IUR for the previous 13 weeks is at least 5% and is 120% of the
average of the rates for the same 13-week period in each of the two previous years. There are two
other optional thresholds that states may choose. (States may choose one, two, or none.) If the
state has chosen a given option, they would provide the following:
• Option 1: an additional 13 weeks of benefits if the state’s IUR is at least 6%,
regardless of previous years’ averages.
• Option 2: an additional 13 weeks of benefits if the state’s TUR is at least 6.5%
and is at least 110% of the state’s average TUR for the same 13 weeks in either of
the previous two years; an additional 20 weeks of benefits if the TUR is at least
8% and is at least 110% of the state’s average TUR for the same 13 weeks in
either of the previous two years.
Each state’s IUR and TUR are determined by the state of residence (agent state) of the
unemployed worker rather than by the state of employment (liable state). Unlike the EUC08
benefits, EB benefits are not “grandfathered” when a state triggers “off” the program. When a
state triggers “off” of an EB period, all EB benefit payments in the state cease immediately
regardless of individual entitlement.
Temporary EB Trigger Modifications in P.L. 111-312
P.L. 111-312 makes some technical changes to certain triggers in the EB program. P.L. 111-312
allows states to temporarily use lookback calculations based on three years of unemployment rate
data (rather than the current lookback of two years of data) as part of their mandatory IUR and
optional TUR triggers if states would otherwise trigger off or not be on a period of EB benefits.
Using a two-year vs. a three-year EB trigger lookback is an important adjustment because some
states are likely to trigger off of their EB periods in the near future despite high, sustained—but
not increasing—unemployment rates.
States implement the lookback changes individually by amending their state UC laws. These state
law changes must be written in such a way that if the two-year lookback is working and the state
would have an active EB program, no action would be taken. But if a two-year lookback is not
working as part of an EB trigger and the state is not triggered on to an EB period, then the state
would be able to use a three-year lookback. This temporary option to use three-year EB trigger
lookbacks expires the week on or before December 31, 2011.
Potential Legislative Modifications
EB Triggers
The President’s 2010 budget outline suggested the EB program be modified to make the UC
system more responsive to changing economic conditions. The current EB triggers have been
criticized for deploying in many states long after a recession has started, for not deploying at all
in some states with high unemployment, and for triggering off too quickly in some states.
Analysts cite several reasons for this: (1) the general long-term decline in unemployment rates
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has made the current triggers irrelevant; (2) the rate and lookback provisions work against each
other; and (3) amendments to the program in the early 1980s changed the IUR calculation in a
way that made EB activation less likely.22
At the same time, analysts and legislators have also questioned the use of emergency extended
programs (such as EUC08) because these temporary programs can be subject to delays related to
the recognition of a recession and legislative activity. As a result, there is interest in modifying the
EB program, and especially the EB triggers, so that the EB program can deliver timely and well-
targeted benefits.
Some of the issues concerning the EB trigger include national- versus state-level triggers, use of
the IUR versus the TUR, and the use of lookbacks that compare current unemployment with
conditions one and two years earlier.
The EB trigger is composed of two components, a level and a lookback. The EB program is said
to be triggered “on” in a state when both components have met or exceeded the thresholds. The
level component of a trigger is a threshold rate, such as the IUR or the TUR. The lookback
component compares the current period’s level (rate) to the level in the same period in some
reference time such as the previous two years.
A national trigger may seem appropriate because the definition of a recession is that it is national
in scope, and the federal government’s interest in reversing an economic decline is national as
well. On the other hand, recessions have variations in its regional impact. A national trigger could
cause extended benefits to be paid to individuals in states that do not face unusually weak labor
markets. Regional or sub-regional triggers have also been suggested as a means to improve the
targeting of benefits, because labor markets can span state boundaries or be confined to rural or
urban areas within a state (especially where a single industry is involved). It would be very
difficult, however, to define appropriate regional or sub-state boundaries. There is also concern
about data accuracy and availability at regional or sub-state levels. With the EUC08 program,
Congress opted for a combination of national- and state-level triggers: EUC08 tiers I and II
provide benefits to all unemployed workers, and EUC08 tiers III and IV provide additional weeks
of benefits to unemployed workers in states that face high unemployment.
The IUR and the TUR have been used as triggers for the EB and EUC08 programs, and each has
merits as well as drawbacks. The calculation of the IUR is the ratio of the number of people
claiming regular UC benefits to the number of insured workers. The IUR is arguably the more
accurate indication of actual demand for EB. The IUR’s numerator can change with non-
economic factors such as state eligibility rules and administrative practices, however, and this in
turn can affect whether the EB program is activated in a particular state. The TUR is defined as
the number of all unemployed individuals divided by the size of the civilian labor force
(employed and unemployed). The TUR represents a larger population because it includes
uninsured workers (such as the self-employed) and because it includes all unemployed workers,
including those who failed to qualify for regular UC benefits or who have exhausted regular UC.
Recent studies have suggested that whether an IUR or TUR trigger is used, the secular decline in
22 The Omnibus Budget Reconciliation Act of 1981 redefined the IUR to remove UC exhaustees and EB beneficiaries
from the numerator. The Act also eliminated the national IUR trigger, and raised the states’ trigger to 5%.
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unemployment over the past several decades has resulted in the current trigger levels being
relatively difficult to attain.23
Lookbacks (e.g., the base EB requirement that the IUR requirement be at least 120% of the
average of the rates for the same 13-week period in each of the previous two years) are useful for
measuring changes in unemployment relative to a baseline, but have also been controversial. The
EB lookback has been criticized for forcing the trigger off too quickly, before the end of a
recession. This can occur, for example, when high unemployment rates reach a—still high—
plateau and the rate change from the reference period falls below 20% (in the case of a lookback
requirement of 120%). Some have proposed that the trigger not include a lookback; others have
suggested that the trigger refer to a fixed point in time at some date before the declaration of a
recession.
The Advisory Council on Unemployment Compensation recommended in 1994 that the EB
program use a state TUR of 6.5%, and that the EB program not use a lookback.
Other potential EB triggers could include the increase in the number of unemployed over a period
such as the previous year; the increase in the number of long-term unemployed (unemployed for
over 26 weeks); or changes in the number of UC exhaustees. Although the UC exhaustion rate is
intuitively appealing, a potential problem with this trigger includes a built-in delay of up to 26
weeks until benefit exhaustion that could prevent timely launch of the EB program.
It would be important in any reform to build in a mechanism for reviewing and updating EB
triggers.
EB Eligibility Requirements Beyond Requirements for Regular UC
The EB program imposes additional federal restrictions on individual eligibility for benefits
beyond the state requirements for regular UC. The EB program requires that a worker make a
“systematic and sustained” work search. Furthermore, the worker may not receive benefits if he
or she refused an offer of “suitable” work, which is defined as “any work within such individual’s
capabilities”. In addition, P.L. 97-35, among other items, amended the EUCA to require that
claimants work at least 20 weeks of full-time insured employment or equivalent in insured wages
during their base period.
The 2009 stimulus package affects a further requirement for EB eligibility. As the EB program
has operated in the past, a beneficiary had to be within their original “benefit year”24 when the EB
program triggered “on” in their state in order to receive EB benefits. Thus, on the condition that
the state triggered “on” during an individual’s benefit year, he or she could receive EB benefits
during the benefit year, or even after the benefit year expired, that is, at the time he or she
exhausted regular unemployment compensation or EUC08 benefits even if this occurred after the
expiration of the benefit year. However, if the state’s most recent EB period triggered on after the
23 For example, see Jeffrey B. Wenger and Matthew J. Walters, “Why Triggers Fail (and What to Do About It): An
Examination of the Unemployment Insurance Extended Benefits Program,” Journal of Policy Analysis and
Management, vol. 25, no. 3 (2006), pp. 553-575.
24 The benefit year is a one-year period during which a worker may receive benefits based on a previous period of
unemployment. In all states, the beginning date of the benefit year depends on when a worker first files a valid claim,
meaning the worker meets minimal wage and employment requirements.
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individual’s benefit year ended, the beneficiary would not receive EB. As a result, in states that
have recently triggered “on” to EB because of rising unemployment rates, many individuals may
be ineligible for EB benefits. For example, if an individual’s benefit year expired in July 2008,
this person would be ineligible for EB benefits if his or her state triggered “on” for EB in
November 2008.
Under the 2009 stimulus package (as amended), states have the option of ignoring the benefit
year requirement and instead using EUC08 exhaustion as an eligibility requirement, as long as the
state’s EB period falls between enactment of the stimulus package and November 30, 2010. This
has the effect of allowing more individuals to be eligible for the EB program.25
As described above, the EUC08 program contains a “reachback” clause under which EUC08
benefits were made available to individuals who had exhausted regular UC benefits with respect
to a benefit year that expired during or after the week of May 6, 2007. Before the stimulus
package, many individuals who had exhausted EUC08 benefits would have been ineligible for EB
benefits if the state triggered “on” for EB after their benefit year expired. Under the stimulus
package, however, all individuals who have exhausted EUC08 benefits would be eligible for EB
benefits, regardless of the timing of their benefit years.
Methods for Determining 20 Weeks of Full-Time Insured Employment
States use one, two, or three different methods for determining an “equivalent” to 20 weeks of
full-time insured employment. These methods are described in both law (Section 202(a)(5) of the
EUCA) and regulation (20 CFR 615.4(b)). In practice, states that require any of these three
methods for receipt of regular UC benefits and do not allow for exceptions to those requirements
do not need to establish that the worker meets the 20 weeks full-time insured employment. The
three methods are listed below:
• earnings in the base period equal to at least 1.5 times the high-quarter wages; or
• earnings in the base period of at least 40 times the most recent weekly benefit
amount, and if this alternative is adopted, it shall use the weekly benefit amount
(including dependents’ allowances) payable for a week of total unemployment
(before any reduction because of earnings, pensions or other requirements) that
applied to the most recent week of regular benefits; or
• earnings in the base period equal to at least 20 weeks of full-time insured
employment, and if this alternative is adopted, the term “full-time” shall have the
meaning provided by the state law.
The base period may be the regular base period or, if applicable in the state, the period may be the
alternative base period or the extended base period if that determined the regular UC benefit.
The underlying reasoning behind the requirements seems to be the following:
25 States would once again be responsible for 50% of the cost of new entrants to the EB benefit program after
November 30, 2010, however, as 100% federal financing of the EB plan ends. The federal government would continue
to pay 100% of EB benefits for individuals who were receiving EB during the week ending before November 30, 2010,
for the duration of their EB receipt.
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• Because there are 13 weeks in a quarter, 1.5 times the high-quarter wage is
roughly equivalent to 1.5 times 13 weeks of wages or about 20 weeks of wages.
(Many states require high quarterly earnings of under $2,000, which works out to
less than $4/hour under full-time assumptions. This is less than the federal
minimum wage of $5.85/hour.)
• Similarly, because the weekly benefit amount is roughly equivalent to half the
average weekly wage, 40 times the weekly benefit amount is roughly equivalent
to 20 weeks of wages.
2009 Stimulus Provisions Affecting EB Level and Duration
The EB program provides for additional weeks of UC benefits. As described earlier, all states
must pay up to a maximum of 13 weeks during periods of high unemployment, and certain states
that have chosen additional, optional triggers may pay up to a maximum of 20 weeks during
periods of extremely high unemployment. The 2009 stimulus package (as amended) had provided
a supplemental $25 weekly benefit for those individuals receiving unemployment benefits prior to
May 29, 2010, including EB; although all FAC payments ended December 11, 2010 (see section
on “Federal Additional Compensation” above for more details on FAC expiration and
“grandfathering”).
EB benefits on interstate claims are limited to two extra weeks unless both the agent state (e.g.,
Texas) and liable state (e.g., Louisiana) are both in an EB period.
2009 Stimulus Provisions Affecting EB Financing
Under permanent law, EB benefits are funded half (50%) by the federal government through its
account for that purpose in the UTF. States fund the other half (50%) through their state accounts
in the UTF. The federal government pays 100% of EB administrative costs.
The 2009 stimulus package, as amended, temporarily changes the federal-state funding
arrangement. The federal government finances 100% of EB benefits until January 4, 2012,
through the EUCA of the UTF, with the exception of “non-sharable” benefits (generally, these are
former state and local employees’ EB benefits). The EB program’s 100% federal financing has
prompted some states to adopt the optional triggers to provide 20 weeks of extended benefits. The
exception for non-sharable benefits, however, has made some states reluctant to adopt the
optional 20-week EB triggers, or the stimulus provision that allows them to use EUC08
exhaustion rather than benefit year as a requirement for EB eligibility.
For individuals who were receiving EB payments on January 4, 2012, the federal government will
continue to pay 100% of EB benefits for the duration of these individuals’ benefits (but not for
new entrants to the EB program starting after that date). The stimulus package also continues the
temporary suspension of the waiting week requirement for federal funding until the week ending
on or before June 10, 2012.26
26 States that do not require a one-week UC waiting period, or have an exception for any reason to the waiting period,
pay 100% of the first week of EB. Twenty-five states, including Rhode Island and North Carolina, do not require a one-
week UC waiting period in all cases. P.L. 110-449 (as amended by P.L. 111-5, P.L. 111-118, P.L. 111-144, P.L. 111-
157, P.L. 111-205, and P.L. 111-312) suspends this requirement.
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Short-time Compensation (Work Sharing)
Short-time compensation (STC) is a program within the federal-state unemployment
compensation system. Twenty states operate STC programs.
STC is a regular unemployment benefit, pro-rated for a partial work reduction, that is offered
within the context of a temporary work sharing arrangement. Under a work sharing arrangement,
a firm that is faced with a need to downsize temporarily reduces work hours for many or all
workers instead of laying off a smaller number of workers. For example, an employer might
reduce the work hours of the entire workforce by 20%, from five to four days a week, in lieu of
laying off 20% of the workforce.
States with STC programs require employers who seek STC for their workers to submit a formal
work sharing plan for approval. Once the state has approved an employer’s plan, the work-
sharing employees receive pro-rated unemployment compensation, or STC. In the above
example, the amount of STC provided to each worker would be 20% of the unemployment
benefit that a worker would have received had he or she been laid off.
Employers have used STC combined with work sharing arrangements to reduce labor costs while
retaining highly skilled workers. Work sharing can also reduce employers’ recruitment and
training costs by making it unnecessary to recruit new employees when business improves. On
the employee’s side, work sharing arrangements combined with STC can spread more moderate
earnings reductions across more employees—as opposed to imposing significant hardship on a
few. Work sharing and STC cannot, however, avert layoffs or plant closings if a company’s
financial situation is dire. In addition, some employers may choose not to adopt work sharing
because laying off workers may be a less expensive alternative.
STC benefits are charged to employers according to the experience rating rules of a state’s regular
unemployment program. Therefore, a firm generally incurs no more in UI tax costs by using STC
than it would through layoffs. Seven states also impose additional tax provisions on work sharing
employers, in order to ensure that employers who already pay the maximum state unemployment
tax rate share in the burden.
Currently, only 20 states operate STC programs to support work sharing arrangements. Through
the end of 2008, the STC program has never constituted more than about 1% of unemployment
benefits paid annually across the United States, although very preliminary data for the first three
quarters of 2009 indicate that this ratio may recently have risen to as high as 2%. The reasons for
low state and employer take-up of the STC program are not completely clear, but a key cause
would appear to be ambiguity in the 1992 federal law that authorizes STC. Because of this
ambiguity, DOL has not provided guidance or technical assistance on STC to the states since
1992. A more active public policy would require either DOL reinterpretation of the 1992 law or
congressional action to either clarify federal law or give the Secretary of Labor authority to
determine needed additional provisions.27
27 For more information on short-time compensation, see CRS Report R40689, Compensated Work Sharing
Arrangements (Short-Time Compensation) as an Alternative to Layoffs, by Alison M. Shelton.
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Appendix A. Unemployment Insurance
Benefits
Figure A-1. Unemployment Insurance: Available Unemployment Benefits
Source: CRS.
Note: Arkansas provides up to 25 weeks, Missouri and South Carolina provide up to 20 weeks, Montana
provides up to 28 weeks, and Massachusetts provides up to 30 weeks of regular unemployment benefits. For the
implications of providing less than 26 weeks of regular UC benefits on the calculation of EUC08 and EB
maximum durations, see CRS Report R41859, Unemployment Insurance: Consequences of Changes in State
Unemployment Compensation Laws, by Katelin P. Isaacs.
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Appendix B. Summary of EUC08 Program
Table B-1. Emergency Unemployment Compensation Program:
Public Law, Benefits, Effective Dates, and Financing
Public Law
Benefit Tiers and Availability
Dates in Effect and Financing
Supplemental Appropriations 13 weeks (al states)
7/6/2008-3/29/2009
Act of 2008, Title IV
(No benefits past 7/4/2009)
Emergency Unemployment
Compensation
Funded by federal EUCA funds within UTF.
(P.L. 110-252), signed June
30, 2008
Unemployment
Tier I: 20 weeks (all states)
11/23/2008-3/29/2009
Compensation Extension Act
(No benefits past 8/29/2009)
of 2008 (P.L. 110-449),
Tier II: 13 additional weeks (33 weeks
signed November 21, 2008.
total) if state TUR is 6% or higher or
Funded by federal EUCA funds within UTF.
IUR is 4% or higher
American Recovery and
Same as above.
2/22/2009-12/26/2009
Reinvestment Act of 2009
(No benefits past 6/6/2010)
(P.L. 111-5), signed February
[Note this included several other
17, 2009.
interventions that augmented UC
Funded by general fund of the Treasury.
benefits. The Federal Additional
(Additional y, the FAC program is funded by
Compensation (FAC) benefit of
the general fund of the Treasury. The 100%
$25/week for those receiving UC,
financing of the EB program is funded by the
EUC08, EB, DUA, or TAA. At state
EUCA funds within the UTF.)
option, EB benefit year could be
calculated based upon exhausting
EUC08 benefits. 100% federal
financing of EB program. First $2400
of unemployment benefits were
excluded from income tax in 2009.]
Worker, Homeowner, and
Tier I: 20 weeks (all states)
11/8/2009-12/26/2009
Business Assistance Act of
(No benefits past 6/6/2010)
2009 (P.L. 111-92), signed
Tier II: 14 additional weeks (34 weeks
November 6, 2009.
total, all states)
Funded by general fund of the Treasury.
Tier III: 13 additional weeks if state
Extended FUTA surtax through June 2011.
TUR is 6% or higher or IUR is 4% or
Estimated revenues col ected from FUTA
higher (47 weeks total)
surtax provision were $2.578 billion and
offset the estimated direct spending costs
Tier IV: 6 additional weeks if state
for unemployment insurance provisions of
TUR is 8.5% or higher or IUR is 6%
$2.42 billion.
or higher (53 weeks total)
[Note this included a 1.5 year
extension of the Federal
Unemployment Tax Act (FUTA)
surtax.]
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Public Law
Benefit Tiers and Availability
Dates in Effect and Financing
Department of Defense
Same as above. [FAC authorization
12/27/2009-2/27/2010
Appropriations Act, 2010
also extended. 100% federal financing
(No benefits past 7/31/2010)
(P.L. 111-118), signed
of EB also extended]
December 19, 2009.
Funded by general fund of the Treasury.
Temporary Extension Act of
Same as above. [FAC authorization
2/28/2010-4/3/2010
2010 (P.L. 111-144), signed
also extended. 100% federal financing
(No benefits past 9/4/2010)
March 2, 2010.
of EB also extended.]
Funded by general fund of the Treasury.
The Continuing Extension
Same as above. [FAC authorization
4/3/2010-6/2/2010
Act of 2010 (P.L. 111-157),
also extended. 100% federal financing
(No benefits past 11/6/ 2010)
signed April 15, 2010
of EB also extended.]
Funded by general fund of the Treasury.
The Unemployment
Same as above.
6/2/2010-11/30/2010
Compensation Extension Act
(No benefits past 4/30/ 2011)
of 2010,. (P.L. 111-205),
[Note this did not include an
signed July 22, 2010.
extension of the Federal Additional
Funded by general fund of the Treasury.
Compensation (FAC) benefit of
$25/week for those receiving UC,
EUC08, EB, DUA, or TAA. The FAC
expired on May 29, 2010, Last payable
benefit on December 12, 2010.
Authorization for 100% federal
financing of EB was extended.]
The Tax Relief,
Same as above. [Authorization for
11/30/2010-1/3/2012
Unemployment Insurance
100% federal financing of EB was
(No benefits past 6/9/2012)
Reauthorization, and Job
extended.]
Creation Act of 2010 (P.L.
Funded by general fund of the Treasury.
111-312), signed December
17, 2010
Source: CRS.
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