Unemployment Insurance: Legislative Issues in May 12, 2021
the 117th Congress
Katelin P. Isaacs
The Unemployment Insurance (UI) system is a joint federal-state partnership. The U.S.
Specialist in Income
Department of Labor (DOL) provides oversight of state Unemployment Compensation (UC)
Security
programs and the state administration of federal UI benefits. Although there are broad

requirements under federal law regarding UC benefits and financing, the specifics are set out
under each state’s laws, resulting in 53 different UC programs operated in the 50 states, the
Julie M. Whittaker
Specialist in Income
District of Columbia, Puerto Rico, and the U.S. Virgin Islands. States operate their own UC
Security
programs and administer any temporary, federal UI benefits. State UC programs determine the

weekly benefit amount and the number of weeks of UC available to unemployed workers. Most
states provide up to 26 weeks of UC to eligible individuals who become involuntarily

unemployed for economic reasons and meet state-established eligibility rules.
The UI system’s two main objectives are to provide temporary and partial wage replacement to involuntarily unemployed
workers and to stabilize the economy during recessions (i.e., by providing income support to unemployed workers, who
spend this income, maintaining a certain level of economic activity). The UC program, created under the Social Security Act
of 1935, provides unemployment benefits to eligible individuals who become involuntarily unemployed for economic
reasons and meet state-established eligibility rules. Augmenting the regular UC program, federal law includes an automatic
expansion of the regular UC benefit with the Extended Ben efit (EB) program established by the Federal-State Extended
Unemployment Compensation Act of 1970 (EUCA; P.L. 91-373). EB may provide up to an additional 13 or 20 weeks of
benefits once regular UC benefits are exhausted, depending on worker eligibility, st ate law, additional federal eligibility
requirements, and economic conditions in the state.
In response to the recent recession caused by the COVID-19 pandemic, Congress created several temporary programs
through the Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136; enacted March 27, 2020):
 Pandemic Unemployment Assistance (PUA),
 Pandemic Emergency Unemployment Compensation (PEUC), and
 Federal Pandemic Unemployment Compensation (FPUC).
The Consolidated Appropriations Act, 2021 (also known as the Continued Assistance for Unemployed Workers Act of 2020,
or the Continued Assistance Act; P.L. 116-260; enacted December 27, 2020), extended the authorization of these programs
and created Mixed Earner Unemployment Compensation (MEUC). Congress also provided states with more flexibility to
address COVID-19-related unemployment through expanded benefit eligibility, additional administrative funding, and other
temporary UI measures enacted under the Families First Coronavirus Response Act (FFCRA; P.L. 116-127, enacted March
18, 2020).
In the 117th Congress, the UI provisions in Title IX, Subtitle A, of the American Rescue Plan Act of 2021 (ARPA; P.L. 117-
2; enacted March 11, 2021) make four significant changes to UI programs and benefits:
1. They reauthorize and expand the enhanced UI benefits created under the CARES Act and the Continued Assistance
Act;
2. They extend the authorization for additional, temporary UI provisions first authorized under the CARES Act and
FFCRA and subsequently extended under the Continued Assistance Act;
3. They authorize a federal income tax exclusion of up to $10,200 in UI benefits in 2020 for taxpayers with modified
adjusted gross income (AGI) of less than $150,000; and
4. They provide two sources of additional UI administrative funding: (1) $2 billion to DOL for federal and state
administration of UI benefits, including for fraud prevention and benefit processing purposes; and (2) $8 million to
DOL for federal activities related to UI programs.
With continued unemployment due to the COVID-19 recession, the 117th Congress may continue to consider additional UI
measures. For example, Congress may further extend or expand the enhanced UI measures enacted under FFCRA and the
CARES Act.
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Unemployment Insurance: Legislative Issues in the 117th Congress

In the 117th Congress, policymakers have introduced legislation that would:
 exempt certain types of UI benefits from sequestration (S. 545);
 exclude up to $10,200 in UI benefit income from federal income taxation in tax year 2020 (S. 175 and H.R.
685; proposal in these two bills was enacted under Section 9042 of ARPA [P.L. 117-2]);
 amend Title III of the Social Security Act to extend Reemployment Services and Eligibility Assessments
(RESEA) to all UC claimants (S. 1389, H.R. 1868, and H.R. 2188);
 modernize state UI systems and implement additional program integrity measures (S. 490, H.R. 723, and
H.R. 1458);
 amend federal UI law in various ways in response to COVID-19, including by amending, contracting, or
expanding UI provisions in FFCRA or the CARES Act (S. 1389, H.R. 435, H.R. 934, H.R. 1868, and H.R.
2188).
For additional details on the temporary UI benefits created in response to the COVID-19 recession, see CRS Report R46687,
Current Status of Unemployment Insurance (UI) Benefits: Permanent-Law Programs and COVID-19 Pandemic Response.

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Contacts
Author Information ....................................................................................................... 16

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Unemployment Insurance: Legislative Issues in the 117th Congress

Overview of Unemployment Insurance Programs
The Unemployment Insurance (UI) system is a joint federal-state partnership that provides
income support through weekly benefit payments. The UI system’s two main objectives are to
provide temporary and partial wage replacement to involuntarily unemployed workers and to
stabilize the economy during recessions (i.e., by providing income support to unemployed
workers, who spend this income, maintaining a certain level of economic activity).1 The UI
system consists of two types of benefits: (1) permanently authorized programs such as the
Unemployment Compensation (UC) and the Extended Benefit (EB) programs and (2) temporary
federal UI benefits created by congressional action to supplement the UC and EB programs
during recessions.
The UC program and the UC benefit provide the foundation of the UI system. The UC program,
created under the Social Security Act of 1935, provides unemployment benefits to eligible
individuals who become involuntarily unemployed for economic reasons and meet state-
established eligibility rules. Although there are broad requirements under federal law regarding
UC benefits and financing, the specifics are set out under each state’s laws, resulting in 53
different UC programs operated in the 50 states, the District of Columbia, Puerto Rico, and the
Virgin Islands. The U.S. Department of Labor (DOL) provides oversight of state UC programs
and state administration of al UI benefits. States operate their own UC programs and typical y
administer any temporary federal UI benefits. Most states provide up to 26 weeks of UC benefits.
Augmenting the regular UC program’s economic stabilization efforts, federal law includes an
automatic expansion of the regular UC benefit with the EB program established by the Federal-
State Extended Unemployment Compensation Act of 1970 (P.L. 91-373). EB may provide up to
an additional 13 or 20 weeks of benefits once regular UC benefits are exhausted, depending on
worker eligibility, state law, additional federal eligibility requirements, and economic conditions
in the state.
The two permanently authorized UI programs—UC and EB—provide weekly, countercyclical
payments that increase automatical y during a recession. The intent to provide economic stability
is reflected in the UI system’s funding and benefit structure. During economic expansions, states
fund approximately 85%-90% of al UC expenditures, as almost al UC benefits are financed by
state unemployment taxes. In comparison, federal UC expenditures are relatively smal during
these expansions (approximately 10%-15%) and are primarily made to the states via
administrative grants financed by federal unemployment tax revenue. The federal share of EB
expenditures is 50% under permanent law. Thus, the federal share of UI expenditures (UC+EB)
increases during recessions.2 Additional y, temporary UI programs created during al recessions
have been 100% federal y financed, which again increases the federal expenditure share in UI
expenditures. For example, in calendar year 2021, approximately 75% of al UI benefits paid out
were federal y financed.

1 See, for example, President Franklin Roosevelt’s remarks at the signing of the Social Security Act on August 14,
1935: “ T his law, too, represents a cornerstone in a structure which is being built but is by no means complete. It is a
structure intended to lessen the force of possible future depressions. It will act as a protection to future Administrations
against the necessity of going deeply into debt to furnish relief to the needy. T he law will flatten out the peaks and
valleys of deflation and of inflation. It is, in short, a law that will take care of human needs and at the same time
provide the United States an economic structure of vastly greater soundness” (available at http://www.ssa.gov/history/
fdrstmts.html#signing).
2 EB is temporarily 100% federally financed.
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When employment grows, state and federal UC tax revenues rise and spending on UC benefits
fal s because fewer workers are unemployed.3 In a recession, UC tax revenue decreases and UC
program spending increases as more workers lose their jobs and receive UC benefits. The
increased amount of UC payments to unemployed workers mitigates the economic impact of a
job loss by supplementing lost earnings and thus injecting additional funds into the economy.
Additional y, to support the UC program’s economic stabilization efforts during higher
unemployment periods, federal law includes an automatic extension of the regular UC benefit
through the EB program. Triggering “on” to EB requires that a state meets certain unemployment
thresholds. (The state also has options to adopt certain additional unemployment triggers.) In
practice, the required EB trigger is set to such a high level of unemployment that the majority of
states do not trigger onto EB in most recessions.4 The weekly EB payment to beneficiaries is the
same as the underlying UC benefit amount and, thus, also varies by state.
Congress often supplements these stabilization efforts by enacting temporary UI benefit
expansions. The 116th Congress created four new temporary UI benefits in response the COVID-
19 pandemic and the resulting economic recession in P.L. 116-136, the Coronavirus Aid, Relief,
and Economic Security (CARES) Act (enacted March 27, 2020). The authorization for these
benefits was subsequently extended (and in some cases the benefits were expanded) by the
following:
 the Consolidated Appropriations Act, 2021 (P.L. 116-260, also known as the
Continued Assistance for Unemployed Workers Act of 2020, or the Continued
Assistance Act; enacted December 27, 2020)5 and
 the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2, enacted March 11,
2021).6
Unemployment Compensation Program
Federal law sets broad rules that state UC programs must follow. These include the broad
categories of jobs and workers that must be covered by the program, the method for triggering the
EB program, the floor on the highest state unemployment tax rate to be imposed on employers
(5.4%), and how the states wil repay Unemployment Trust Fund (UTF) loans.7 Although there
are broad requirements under federal law regarding UC benefits and financing, the specifics are
set out under each state’s laws, resulting in 53 different UC programs operated in the 50 states,
the District of Columbia, Puerto Rico, and the Virgin Islands. DOL provides oversight of state UC
programs and state administration of al UI benefits. States operate their own UC programs and
also administer any temporary, federal UI benefits.

3 For a description of federal and state unemployment taxes, see CRS Report R44527, Unemployment Compensation:
The Fundam entals of the Federal Unem ploym ent Tax (FUTA) .
4 Janet L. Norwood et al., Collected Findings and Recommendations: 1994-1996, Advisory Council on Unemployment
Compensation, 1996, pp. 2-4. For additional information on EB law changes over time, see T able A-1 in CRS Report
RL34340, Extending Unem ployment Com pensation Benefits During Recessions. As of this writing (i.e., the week
beginning May 2, 2021), there are 14 jurisdictions triggered on to an EB period; see https://oui.doleta.gov/unemploy/
trigger/2021/trig_050221.html.
5 Division N, T itle II, Subtitle A.
6 T itle IX, Subtitle A.
7 For details on how the UT F operates, see CRS Report RS22077, Unemployment Compensation (UC) and the
Unem ploym ent Trust Fund (UTF): Funding UC Benefits.
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In general, UC eligibility is based on attaining qualified wages and employment in UC-covered
work8 over a 12-month period cal ed a base period9 prior to unemployment. Al 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 eligible to receive UC benefits. The methods states use to
determine eligibility vary greatly. In addition, each state’s UC law requires individuals to have
lost their jobs through no fault of their own, and recipients must be able to work, available for
work, and actively seeking work. These eligibility requirements help ensure that UC benefits are
directed toward workers with labor market experience who are unemployed because of economic
conditions. Self-employed workers—potential y including independent contractors and gig
economy workers—are the largest group of workers general y excluded from eligibility for UC
benefits.
UC benefit calculations are general y based on wages for covered work over the base period, as
described above. Most state benefit formulas replace half of a claimant’s average weekly wages
up to a weekly maximum. There is considerable variation by state in the weekly UC benefit
amount. As of July 2020, the maximum weekly benefit amounts ranged from $235 (Mississippi)
to $823 (Massachusetts). The 12-month average, national weekly benefit amount, as of December
2020, was $319.
UC Financing
The UC program is financed by federal taxes under the Federal Unemployment Tax Act (FUTA)
and by state payroll taxes under each state’s State Unemployment Tax Act (SUTA).10 The 0.6%
effective net FUTA tax that employers pay on the first $7,000 of each employee’s annual earnings
(equaling no more than $42 per worker per year) funds federal and state administrative costs,
loans to insolvent state UC accounts, the federal share (50%) of EB payments, and state
Employment Services.11
Federal law limits employers’ SUTA taxes to funding regular UC benefits and the state share
(50%) of EB payments. Additional y, federal law requires that al states tax at least the first
$7,000 of each employee’s earnings and that the maximum state unemployment tax rate be at
least 5.4%. Federal law also requires each employer’s state unemployment tax rate to be based on
the amount of UC paid to former employees (known as “experience rating”). Within these broad
requirements, each state has great flexibility in determining its SUTA structure. In general, the
more UC benefits paid out to its former employees, the higher the employer’s tax rate, up to a

8 Covered work refers to any job that is subject to unemployment payroll taxes (i.e., Federal Unemployment Tax Act or
state unemployment taxes) as well as most state and local governmental employment.
9 T he 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. T his 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 t o the workforce or re-
entrants may be ineligible under this definition. Federal law allows states to develop expanded definitions of the base
period.
10 23 U.S.C. §§3301-11.
11 FUT A imposes a 6.0% gross tax rate on the first $7,000 paid annually by employers to each employee. Employers in
states with programs approved by the federal government and with no delinquent federal loans may credit 5.4
percentage points against the 6.0% tax rate, making the minimum net federal unemployment tax rate 0.6%. Details on
how delinquent loans affect the net FUT A tax are in CRS Report RS22954, The Unem ploym ent Trust Fund (UTF):
State Insolvency and Federal Loans to States. For information on the Employment Service, see CRS Report R43301,
Program s Available to Unem ployed Workers Through the Am erican Job Center Network.
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maximum established by state law. FUTA and SUTA funds are deposited in the appropriate
accounts within the UTF.12
Extended Benefit Program
The EB program was established by the Federal-State Extended Unemployment Compensation
Act of 1970 (P.L. 91-373). The EB program may provide up to an additional 13 or 20 weeks of
benefits for individuals who were previously eligible for UC benefits once regular UC benefits
are exhausted, depending on a number of factors: worker eligibility, state law, additional federal
eligibility requirements, and economic conditions in the state.
Extended Benefit Triggers
The EB program is triggered “on” when a state’s insured unemployment rate (IUR) or total
unemployment rate (TUR) reaches certain levels.13 Al 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. States may choose to enact two other
optional thresholds. (States may choose one, two, or none.) If the state has chosen one or more of
the EB trigger options, it would provide the following:
 Option 1—based upon the IUR14
 up to an additional 13 weeks of benefits if the state’s IUR is at least 6%,
regardless of previous years’ averages.
 Option 2—based upon TUR15
 up to 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 or;
 up to an additional 20 weeks of benefits if the state’s 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. (This is designated as a High Unemployment Period
[HUP] for EB.)
No more than 13 weeks are available in total (or 20 weeks if the HUP conditions have been met)
as the triggers are not additive. When a state triggers “off” of an EB period, al EB benefit

12 For details on the UT F, see CRS Report RS22077, Unemployment Compensation (UC) and the Unemployment Trust
Fund (UTF): Funding UC Benefits.
13 T he T UR is the three-month average of the ratio of unemployed workers to all workers (employed and unemployed)
in the labor market. T he T UR is essentially a three-month average version of the unemployment rate published by the
Bureau of Labor Statistics (BLS) and based on data from the BLS’s monthly Current Population Survey. T he IUR is
the ratio of UC claimants divided by individuals in UC-covered jobs. In addition, the IUR uses a different base of
workers in its calculations as compared with the T UR. T he IUR excludes several groups used in T UR calculat ions:
self-employed workers, unpaid family workers, workers in certain nonprofit organizations, and several other (primarily
seasonal) categories of workers. T he IUR also excludes those who have exhausted their UC benefits (even if they are
receiving EB benefits), new entrants or re-entrants 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. As a result, the IUR in a state is often calculated to be much lower than its T UR.
14 If EB is activated based upon the IUR (triggers “on”), the EB period is immediately in effect. See Section 203(a)(1)
of P.L. 91-373, as amended.
15 By law, a state triggering on to an EB period based upon a T UR-based trigger will begin to offer those benefits on
the third week after the first week for which there is a state “ on” indicator. See Section 203(a)(1) of P.L. 91-373.
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payments in the state cease immediately, regardless of individual entitlement.16 That is, EB
benefits are not phased out (grandfathered) when a state triggers off the program.17
EB Eligibility and Benefit Amount
The EB benefit amount is equal to the eligible individual’s weekly regular UC benefit. The EB
program imposes federal restrictions on individual eligibility for EB beyond the state
requirements for regular UC. The EB program requires that a w orker make a “systematic and
sustained” work search (as defined by state law). 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.”18 In addition, claimants must have worked at least 20 weeks of full-
time insured employment (or the equivalent as defined by the state) in insured wages during their
base periods.
EB Financing
Under permanent law, FUTA revenue finances 50% of the EB payments and 100% of EB
administrative costs. States fund the other 50% of EB benefit costs, under permanent law, through
their SUTA revenue.
Temporary EB Financing Change
Section 4105 of P.L. 116-127, the Families First Coronavirus Response Act (FFCRA), as
amended, temporarily provides 100% federal y financed EB (with the exception of state and local
employees) for states that receive both halves of the emergency administrative grants authorized
under FFCRA.19 The Continued Assistance Act (P.L. 116-260) extended the authority for this

16 If an EB period is deactivated based upon the state failing to meet IUR based trigger requirements (i.e., it triggers
“off”), the EB period is immediately ended. If an EB period triggers off based upon a state failing to meet T UR-based
trigger requirements, the EB period will end on the third week after the first week for which there is a state “ off”
indicator. See Section 203(a)(2) of P.L. 91-373, as amended.
By federal law, no EB period shall last for a period of less than 13 consecutive weeks, and no EB period may begin
before the 14th week after the close of a prior EB period with respect to such state. See Section 203(b) of P.L. 91-373,
as amended.
EB benefits on interstate claims are limited to two extra weeks unless both the worker ’s state of residence and the
worker’s state of previous employment are in an EB period. T he rules for triggering on and off EB based upon multiple
triggers are provided in T itle 20, Section 615.11, of the Code of Federal Regulations.
17 T he Continued Assistance Act (P.L. 116-260) provided a temporary option for states that have triggered off an EB
period to disregard the mandatory 13-week off period for weeks between November 1, 2020, an d December 31, 2021,
if state law allows.
18 State UC programs have their own definitions related to work search and refusal of suitable work. See T ables 5.16
and 5.18 in DOL, Employment and T raining Administration (ETA), 2020 Com parison of State Unem ployment
Insurance Laws, https://oui.doleta.gov/unemploy/pdf/uilawcompar/2020/nonmonetary.pdf.
19 Section 4102(a) of FFCRA provided up to a total of $1 billion in “emergency administrative grants” to states in
calendar year 2020. Half of each state’s share was available if the state met certain requirements related to UC
eligibility notifications and claims access. T he second half of each state’s share was available if a stat e qualified for the
first half and experienced at least a 10% increase in UC claims over the previous calendar year and met certain other
requirements related to easing UC eligibility requirements for individuals affected by COVID-19. Additionally, there
were reporting requirements to DOL and committees of jurisdiction within one year for states that receive these grants.
DOL published the state shares of these emergency administrative grants in Unemployment Insurance Program Letter
(UIPL) No. 13-20, “ Families First Coronavirus Response Act, Division D Emergency Unemployment Insurance
Stabilization and Access Act of 2020,” March 22, 2020, https://wdr.doleta.gov/directives/corr_doc.cfm?DOCN=8634.
As of June 11, 2020, according to DOL, all states met the statistical criteria for receiving these FFCRA grants (see
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100% federal financing of EB through March 13, 2021 (March 14, 2021, in New York).20 ARPA
(P.L. 117-2) subsequently extended this authority through September 4, 2021.
Temporary Adoption of Optional EB Triggers Based on 100% Federal Financing
for EB
Some states have reacted to this temporary 100% federal financing by enacting temporary EB
trigger options that remain in place for the duration of the increased federal cost share. According
to DOL, 13 states have adopted a more responsive TUR trigger but authorized a sunset for these
TUR triggers tied to the availability of the 100% federal financing for EB.21
Temporary COVID-19 Pandemic UI Programs
The 116th Congress created several new temporary UI benefits through the CARES Act (March
27, 2020) in response the COVID-19 pandemic and the resulting economic recession. The
Continued Assistance Act (December 27, 2020) and ARPA (March 11, 2021) subsequently
extended the authorization for these COVID-19 UI benefits and, in some cases, expanded their
duration. Below is summary information on these temporary UI benefits. Figure 1 also provides
the flow of al available UI benefits, including these temporary COVID-19 UI benefits, from
March 13, 2021, through September 4, 2021.

https://oui.doleta.gov/unemploy/pdf/IC3MOmarch.pdf). All states requested their full allotment of these FFCRA grants
by September 30, 2020.
20 For subsequent UI benefit expiration dates provided below, the benefit expiration date in New York falls one
calendar day later, which is due to state definitions of week.
21 According to DOL, these states are California, Colorado, Delaware, the District of Columbia, Georgia, Illinois,
Kentucky, Massachusetts, Michigan, Nevada, New York, Ohio, and T exas. Some states have cited the specific federal
law in their sunset dates, while other states have used specific dates that align with an upcoming expiration of the 100%
federal financing of EB. T exas’s EB T UR trigger statute requires that if 100% federal financing of EB is available, then
T exas must promulgate a regulation to use it (based on DOL/ET A email communication with authors, January 16,
2021).
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Figure 1. Current Coordination of the Flow of UI Benefits Under the American
Rescue Plan Act of 2021
(March 13, 2021, through September 4, 2021)

Source: CRS analysis based on the UI provisions in Title IX, Subtitle A, of the American Rescue Plan Act of
2021 (P.L. 117-2) and DOL guidance.
Notes: This coordination flow is contingent on an individual meeting al eligibility criteria for the respective
programs. It is also contingent on a state having an agreement with DOL to administer each benefit.
Transition rules: (1) Individuals who were receiving EB for the week ending December 26, 2020, were required
to remain on EB until those benefits were exhausted. After that point, they may have been eligible for additional
PEUC if available. (2) Individuals who were receiving EB for the week ending March 13, 2021, must remain on EB
until those benefits are exhausted. After that point, they may be eligible for additional PEUC if available.
PUA is the last payer. Al other UI benefits must be exhausted or unavailable. States have a temporary, six -week
authorization to continue to pay PUA rather than PEUC if an individual was receiving PUA for the week ending
March 13, 2021.
FPUC, MEUC, PUA, and PEUC are authorized through September 4, 2021 (September 5, 2021, for New York).
As of March 5, 2021, South Dakota and Idaho did not sign agreements to offer MEUC, according to DOL.
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Pandemic Unemployment Assistance (PUA)
PUA is a temporary, federal UI program for individuals who are (1) not otherwise eligible for UI
benefits (e.g., self-employed, independent contractors, gig economy workers, or those who have
exhausted al entitlement to other UI benefits); (2) unemployed, partial y unemployed, or unable
to work due to a specific COVID-19-related reason; and (3) not able to telework and not
receiving any paid leave. As original y constructed under the CARES Act, PUA provided up to 39
weeks of benefits for weeks of unemployment ending December 26, 2020. The Continued
Assistance Act authorized 11 additional weeks of PUA benefits (not retroactive; only payable
with respect to weeks of unemployment beginning December 26, 2020) for a total of 50 weeks of
PUA.22
In the 117th Congress, ARPA authorizes 29 additional weeks of PUA benefits (not retroactive;
only payable with respect to weeks of unemployment beginning March 14, 2021). ARPA also
extends the authorization for PUA through weeks of unemployment ending on or before
September 6, 2021. No PUA benefits are payable after September 4, 2021.23 The current PUA
expiration date effectively limits PUA benefits to an additional 25 weeks and a cumulative total
of 75 weeks.
UC Exhaustion and PUA
During a period of unemployment, individuals may have been eligible for benefits under multiple
UI programs, including programs authorized in the CARES Act, as amended. Once an individual
has exhausted entitlement to UC, Pandemic Emergency Unemployment Compensation (PEUC),
and EB benefits, the individual may be eligible to collect PUA if the cause of unemployment is
attributable to a specific COVID-19-related reason. The 50-week entitlement to PUA would be
reduced by the number of UC and EB weeks received by the individual.
The PUA benefit amount is the weekly benefit amount as calculated under state law based on
recent earnings, subject to the minimum benefit under Disaster Unemployment Assistance
(DUA),24 which is half of the state’s average weekly UC benefit amount. In territories without
UC programs, the PUA benefit is determined by DUA regulations.
Pandemic Emergency Unemployment Compensation (PEUC)
PEUC provides additional weeks of federal y financed UI benefits for individuals who were
previously eligible for UC benefits but exhausted al UC entitlement and are able, available, and
actively seeking work, subject to COVID-19-related flexibilities. It was original y created as a
13-week UI extension under the CARES Act and payable through weeks of unemployment
ending December 26, 2020, but the Continued Assistance Act authorized 11 additional weeks of
PEUC benefits (not retroactive; only payable with respect to weeks of unemployment beginning
December 26, 2020)—for a total of 24 weeks of PEUC.25

22 T he Continued Assistance Act extended the authorization for PUA through weeks of unemployment ending on or
before March 14, 2021. It also created a phaseout period for PUA so t hat, for individuals receiving PUA at the end of
the program who had not exhausted available weeks of PUA and remained otherwise eligible, PUA benefits were
payable until April 10, 2021.
23 ARPA did not provide authority for a phaseout period under PUA after program expiration.
24 For information on DUA, see CRS Report RS22022, Disaster Unemployment Assistance (DUA).
25 T he Continued Assistance Act also extended the authorization for PEUC through weeks of un employment ending on
or before March 14, 2021. In addition, it created a phaseout period for PEUC so that, for those individuals who were
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In the 117th Congress, ARPA authorizes 29 additional weeks of PEUC benefits (not retroactive;
only payable with respect to weeks of unemployment beginning March 14, 2021). ARPA also
extends the authorization for PEUC through weeks of unemployment ending on or before
September 6, 2021. No PEUC benefits are payable after September 4, 2021.26 The current PEUC
expiration date effectively limits PEUC benefits to an additional 25 weeks and a cumulative total
of 49 weeks.
The PEUC benefit amount is equal to the eligible individual’s weekly regular UC benefits.
Federal Pandemic Unemployment Compensation (FPUC)
Original y authorized under the CARES Act at $600 per week, FPUC was a benefit augmentation
for al individuals receiving any weekly UI benefit. The $600 FPUC benefit initial y expired on
July 25, 2020. The Continued Assistance Act reestablished FPUC by reauthorizing the FPUC
amount at a lower $300 per week for weeks of unemployment beginning after December 26,
2020, and ending on or before March 14, 2021.
In the 117th Congress, ARPA extends the Continued Assistance Act’s reauthorization of FPUC at
$300 per week through weeks of unemployment ending on or before September 6, 2021. After
September 4, 2021, no FPUC benefits are payable.
Mixed Earner Unemployment Compensation (MEUC)
The Continued Assistance Act created a $100-a-week MEUC payment in addition to the $300-a-
week FPUC benefit in states that elect to participate. MEUC provides a $100 weekly benefit for
individuals who received at least $5,000 in self-employment income in the most recent tax year
(i.e., the tax year ending prior to the individual’s application for state UI benefits) and who
receive almost any UI benefit (including UC, EB, and PEUC but excluding PUA). MEUC was
original y authorized for weeks of unemployment beginning on or after December 27, 2020, and
ending on or before March 14, 2021.
In the 117th Congress, ARPA extends the authorization of the $100-a-week MEUC payment in
participating states for weeks of unemployment ending on or before September 6, 2021. After
September 4, 2021, no MEUC benefits are payable.
Unemployment Insurance Benefits and the
Sequester
The sequester order required by the Budget Control Act of 2011 (BCA; P.L. 112-25) and
implemented on March 1, 2013 (after being delayed by P.L. 112-240), affected some types of UI
expenditures.27 UC payments are not subject to the sequester reductions. EB and most forms of
administrative funding are subject to the sequester reductions.28

receiving PEUC at the end of the program, had not exhausted available weeks of PEUC, and remain ed otherwise
eligible, PEUC benefits were payable until April 10, 2021.
26 ARPA did not provide authority for a phaseout period under PEUC after program expiration.
27 See CRS Report R42972, Sequestration as a Budget Enforcement Process: Frequently Asked Questions.
28 T he Emergency Unemployment Compensation program, when it was available (including any benefit payments
delayed from prior fiscal years), was also subject to the sequester reductions. See CRS Report R43133, The Im pact of
Sequestration on Unem ploym ent Insurance Benefits: Frequently Asked Questions for additional information on the
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FY2021 Sequester of Unemployment Insurance Benefits
The FY2021 sequestration order requires a 5.7% reduction in al nonexempt nondefense
mandatory expenditures, but no sequestration reductions are applicable to discretionary programs,
projects, and activities.29 As a result, the federal share of EB expenditures is required to be
reduced by 5.7% for weeks of unemployment during FY2021.30 When EB is payable in FY2021
and there is authority for the 100% federal financing of EB (with the exception of non-sharable
compensation—e.g., state and local workers),31 the net sequester reduction to EB benefit
payments for FY2021 is 2.85%. (The reduction to non-sharable EB benefits would remain at
5.7%.32)
The temporary, COVID-19 UI benefits created under the CARES Act and subsequently extended
under the Continued Assistance Act and ARPA (as wel as MEUC, which was created under the
Continued Assistance Act) were not specifical y excluded from sequestration. However, the
Office of Management and Budget released the FY2021 order prior to the enactment of the
CARES Act.33 Thus, the temporary UI benefits created under the CARES Act and extended under
the Continued Assistance Act and ARPA are not subject to the FY2021 mandatory sequester
order.
State UC Loans and Solvency Concerns
If a recession is deep enough and if SUTA revenue is inadequate for a sustained duration, states
may have insufficient funds to pay for UC benefits. Federal law, which requires states to pay
these benefits, provides a loan mechanism within the UTF framework that an insolvent state may
use to meet its UC benefit payment obligations.34 States must pay back these loans. If the loans
are not paid back quickly (depending on the timing of the beginning of the loan period), states

impact of sequestration on UI benefits generally and specifically, for sequestration in FY2013 and FY2014. See CRS
Report R43993, Unem ployment Insurance: Legislative Issues in the 114th Congress for additional information on the
implications of the sequester order for FY2015 and FY2016; CRS Report R44836, Unem ployment Insurance:
Legislative Issues in the 115th Congress for additional information on the implications of the sequester order for
FY2017 and FY2018; and CRS Report R45478, Unem ployment Insurance: Legislative Issues in the 116th Congress for
additional information on the implications of the sequester order for FY2019 and FY2020.
29 Office of Management and Budget, OMB Report to the Congress on the Joint Committee Reductions for Fiscal Year
2021, February 10, 2020, https://www.whitehouse.gov/wp-content/uploads/2020/02/JC-sequestration_report_FY21_2-
10-20.pdf.
30 For details, see ET A, UIPL No. 18-19, September 16, 2019, https://wdr.doleta.gov/directives/corr_doc.cfm?DOCN=
5955.
31 T he temporary federal financing of EB, as authorized under FFCRA (P.L. 116-127), was extended by the Continued
Assistance Act through weeks of unemployment ending on or before March 14, 2021, which included the first two
quarters of FY2021. T his provision was further extended under ARPA through September 4, 2021, which includes the
remaining quarters of FY2021.
32 For details, see ET A, UIPL No. 12-21, January 19, 2021, at https://wdr.doleta.gov/directives/corr_doc.cfm?DOCN=
9913.
33 T he FY2021 sequestration order was issued by the President on February 10, 2020, available at
https://www.federalregister.gov/documents/2020/02/13/2020-03044/sequestration-order-for-fiscal-year-2021-pursuant -
to-section-251a-of-the-balanced-budget-and.
34 Federal UC law does not restrict states from using loan resources outside of the UT F. Depending on state law, states
may have other funding measures available and may be able to use funds from outside of the UT F to pay the benefits
(such as issuing bonds).
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may face interest charges, and states’ employers may face increased net FUTA rates until the
loans are repaid.35
As of May 4, 2021, 20 jurisdictions had outstanding federal loans totaling $52.1 bil ion from the
federal accounts within the UTF: California ($20.9 bil ion), Colorado ($1.0 bil ion), Connecticut
($725.1 mil ion), Hawai ($710.2 mil ion), Il inois ($4.2 bil ion), Kentucky ($505.7 mil ion),
Louisiana ($184.1 mil ion), Maryland ($68.5 mil ion), Massachusetts ($2.3 bil ion), Minnesota
($1.1 bil ion), Nevada ($332.4 mil ion), New Jersey ($247.6 mil ion), New Mexico ($278.2
mil ion), New York ($9.3 bil ion), Ohio ($1.5 bil ion), Pennsylvania ($1.6 bil ion), Texas ($6.9
bil ion), the U.S. Virgin Islands ($94.8 mil ion), Virginia ($42.6 mil ion), and West Virginia
($184.9 mil ion).36 At the end of 2019, 31 states had accrued enough funds in their accounts to
meet or exceed the minimal y solvent standard of an average high cost multiple (AHCM) of 1.0
in order to be prepared for a recession.37 By the end of 2020, the impact of the recessionary
demands on the state UC programs brought about by the COVID-19 pandemic had lowered this
number to 13 states.38
Reemployment Services and Eligibility Assessments
Beginning in FY2015, DOL funded state efforts “addressing individual reemployment needs of
UI claimants, and working to prevent and detect UI overpayments” through the voluntary
Reemployment Services and Eligibility Assessment (RESEA) program.39 RESEA provides
funding to states to conduct in-person interviews with selected UI claimants to (1) assure that
claimants are complying with the eligibility rules, (2) determine if reemployment services are
needed for the claimant to secure future employment, (3) refer the individual to reemployment
services as necessary, and (4) provide labor market information that addresses the claimant’s
specific needs.
In 2017, Section 30206 of P.L. 115-123 codified the authority for DOL under permanent law to
administer a RESEA program.40 It also set out various requirements for states to use certain types

35 Details on how states may borrow federal funds to pay for UC benefits are in CRS Report RS22954, The
Unem ploym ent Trust Fund (UTF): State Insolvency and Federal Loans to States.
36 U.S. Department of the T reasury, Bureau of Public Debt, Title XII Advance Activities Schedule, May 4, 2021,
http://www.treasurydirect.gov/govt/reports/tfmp/tfmp_advactivitiessched.htm.
37 T he AHCM is the ratio of actual state UT F account balances (divided by covered wages in that year) to the average
of the three highest years of benefit payments (each divided by that year’s co vered wages) experienced by the state
over the past 20 years. Presumably, the average of the three highest years’ outlays would be a good indicator of
potential expected UC payments if another recession were to occur. Under these assumptions, if a state ha d saved
enough funds to pay for an average high year of UC benefit activity, its AHCM would be at least 1.0. See DOL, Office
of Unemployment Insurance, State Unem ployment Insurance Trust Fund Solvency Report 2020 , February 2020,
https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2020.pdf.
38 See DOL, Office of Unemployment Insurance, State Unemployment Insurance Trust Fund Solvency Report 2021 ,
March 2021, https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2021.pdf.
39 Since FY2005, DOL has provided some type of reemployment services through discretionary appropriations. Fo r
additional background, see CRS Report R43044, Expediting the Return to Work: Approaches in the Unem ploym ent
Com pensation Program ; and ET A, Unemployment Insurance Program Letter, UIPL 3 -17, December 8, 2016, p. 2,
https://wdr.doleta.gov/directives/attach/UIPL/UIPL_03-17.pdf.
40 T he law created a new Section 306 of the Social Security Act. Just over a month later, on March 23, 2018, the
Consolidated Appropriations Act, FY2018 (P.L. 115-141), provided from the UT F $2.6 billion in state grants for
administering state UI laws as authorized under T it le III of the Social Security Act (including not less than $120
million for RESEA and UC improper payment reviews and to provide reemployment services and referrals to training,
as appropriate) and provided that such activities would not be subject to the newly created Section 306 of the Social
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of evidence-based interventions for UI claimants under RESEA and al ocated discretionary
funding for RESEA across three categories (base funding, outcome payments, and research and
technical assistance). State RESEA programs must include reasonable notice and
accommodations for UI beneficiaries selected for participation.41
RESEA is a permanently authorized program with funding scheduled to increase over future
fiscal years. Yet circumstances related to the COVID-19 pandemic have presented chal enges to
the in-person nature of RESEA service delivery. On June 12, 2020, DOL provided the following
guidance to states on the issue of RESEA during the COVID-19 pandemic:
During the temporary circumstances related to COVID-19, states have flexibility to
conduct RESEA service delivery by telephone if other person-to-person virtual means
are not practical.
In recognition that traditional work search may not be feasible, states are encouraged
to focus on helping claimants frame effective reemployment and work search plans to
be implemented when there is no longer a COVID-19 threat.42
Laws Enacted in the 117th Congress
P.L. 117-2, the American Rescue Plan Act of 2021
The UI provisions in Title IX, Subtitle A, of ARPA make four significant changes to UI programs
and benefits.
Reauthorization and Extension of CARES Act UI Benefits
As described in more detail above, APRA extends the authority for PUA, PEUC, FPUC, and
MEUC through September 3, 2021. Additional y, ARPA authorized 29 additional weeks each of
PUA and PEUC benefits payable with respect to weeks of unemployment beginning March 14,
2021 (not retroactive).
The PUA expiration date under ARPA effectively limits PUA benefits to no more than an
additional 25 weeks and a cumulative total of 75 weeks. The PEUC expiration date under ARPA
effectively limits PEUC benefits to no more than an additional 25 weeks and a cumulative total of
49 weeks.
Figure 1, shown earlier, provides the flow of al currently available UI benefits—including PUA,
PEUC, FPUC, and MEUC—from March 13, 2021, through September 4, 2021.

Security Act for that fiscal year (FY2018).
41 On April 4, 2019, DOL published a proposed methodology to allocate base RESEA funds and outcome payments.
DOL requested state and public comments on this proposal by May 6, 2019 (ET A, “ Allocating Grants to States for
Reemployment Services and Eligibility Assessments [RESEA] and Determining Outcome Payments in Accordance
With T itle III, Section 306 of the Social Security Act,” 84 Federal Register 13319-21, April 4, 2019,
https://www.govinfo.gov/content/pkg/FR-2019-04-04/pdf/2019-06558.pdf). On August 8, 2019, DOL published a
notice that summarizes and responds to the public comments and sets out the RESEA allocation formula that will be
effective beginning in FY2021. (ET A, “ Allocating Grants to States for Reemployment Services and Eligibility
Assessments [RESEA] in Accordance With T itle III, Section 306 of the Social Security Act [SSA],” 84 Federal
Register 139018-20, August 8, 2019, https://www.govinfo.gov/content/pkg/FR-2019-08-08/pdf/2019-16988.pdf.)
42 DOL, “Operational Flexibilities Update—E-Blast to State Unemployment Insurance Agencies on June 12, 2020,”
https://oui.doleta.gov/unemploy/pdf/pandemicflexibilities_06122020.pdf.
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Extensions of Additional UI Provisions
ARPA extends the temporary authority for additional UI provisions first authorized under FFCRA
and the CARES Act and subsequently reauthorized under the Continued Assistance Act. The
authorities for the following UI provisions are general y extended through September 6, 2021 (or
for weeks of unemployment ending on or before September 6, 2021 [i.e., through September 4,
2021]):
 Waiver of interest payments and the accrual of interest on federal advances
(loans) to states to pay regular UI benefits through temporary assistance for states
with advances;
 100% federal funding of EB;
 100% federal funding for the first week of UC benefits in states with no waiting
week (original y 100% federal funding under CARES Act, then 50% funding
under the Continued Assistance Act, then restored to 100% federal funding under
ARPA that is retroactive and applies as if the reduction to 50% funding had not
occurred);
 75% federal funding of state UC benefits based on service with certain
employers;43
 100% federal financing of Short-Time Compensation44 (STC; work sharing) in
states with existing programs and 50% federal financing for states that set up
STC programs (up to the equivalent of 26 weeks of benefits for individuals); and
 Waiver of federal requirements regarding merit staffing for state UI programs on
an emergency, temporary basis in response to COVID-19 (limited to certain
temporary actions taken by states to quickly process UI claims, including rehiring
former employees and temporary hiring).
UI Tax Exclusion for 2020
ARPA al ows taxpayers to exclude up to $10,200 in UI benefits from income in 2020 for the
purposes of federal income for taxpayers with a modified AGI of less than $150,000. The
$150,000 AGI threshold applies regardless of the taxpayer’s filing status (i.e., married filing
jointly, single, or head of household).45
Additional UI Administrative Funding
ARPA provides $2 bil ion in additional UI administrative funding to DOL in FY2021 to “detect
and prevent fraud, promote equitable access, and ensure the timely payment of benefits.” This
funding is available until expended and may be used for (1) federal administrative costs, (2)
system-wide infrastructure, and (3) grants to states and territories for program integrity and fraud

43 T his funding is for UC benefit s paid to former employees of reimbursing employers. Reimbursing employers are
state and local governments, Indian tribes, and nonprofit organizations (including the Kennedy Center) that have opted
not to pay UI taxes but instead reimburse states for regular UI benefits paid to their former employees. Under both the
CARES Act and the Continued Assistance Act, the federal funding for these UC benefits was previously 50%. T he
75% federal funding authorized for these UC benefits under ARPA begins for weeks of unemployment after March 31,
2021.
44 For information on ST C, see CRS Report R40689, Compensated Work Sharing Arrangements (Short-Time
Com pensation) as an Alternative to Layoffs.
45 For more background on this temporary tax exclusion on UI benefits, see CRS In Focus IF11782, Federal Taxation
of Unem ploym ent Insurance Benefits.
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prevention purposes, including for identity verification and faster claims processing for al UI
benefits.
ARPA also provides an additional $8 mil ion to DOL in FY2021, available until expended, for
necessary expenses to carry out federal activities related to the administration of UI programs.
Legislative Proposals in the 117th Congress
This section provides summary information on al legislation introduced in the 117th Congress
that would amend UI programs and benefits. These bil s have not yet gained passage. (Enacted
legislation is described in an earlier section on “Laws Enacted in the 117th Congress.”)
Taxation of UI Benefits
H.R. 435
On January 21, 2021, Representative Nydia Velázquez introduced H.R. 435, the Excluding
Pandemic Unemployment Compensation from Income Act. H.R. 435 would exclude al FPUC
payments from gross income calculations for federal income tax purposes (as wel as for purposes
of al federal and federal y assisted programs).
S. 175
On February 2, 2021, Senator Dick Durbin introduced S. 175, the Coronavirus Unemployment
Benefits Tax Relief Act, which would exclude up to $10,200 of UI benefits per individual for the
purposes of federal income taxation for tax year 2020. Also on February 2, 2021, Representative
Cynthia Axne introduced H.R. 685, the House companion bil . The proposal in these two bil s
was enacted under Section 9042 of ARPA (P.L. 117-2; enacted March 11, 2021).
Railroad UI (RRUI) Sequestration Exemption
S.545
On March 2, 2021, Senator Rob Portman introduced S. 545, the Railroad Employee Equity and
Fairness Act. S. 545 would permanently exempt railroad UI benefits from the BCA mandatory
sequester.46
Reemployment Services and Eligibility Assessments
H.R. 1868
On March 12, 2021, Representative John Yarmuth introduced H.R. 1868. Section 3(c) of this bil ,
as introduced, would extend RESEA eligibility to any claimant of unemployment benefits rather
than limiting eligibility only to those who were profiled as likely to exhaust benefits.47 On March

46 For more information on railroad UI benefits, see CRS Report RS22350, Railroad Retirement Board: Retirement,
Survivor, Disability, Unem ploym ent, and Sickness Benefits.
47 T his is the same proposal that was included in the House-passed version of H.R. 1759 in the 116th Congress, the
Building on Reemployment Improvements to Deliver Good Employment for Workers Act (also introduced in the
Senate as S. 2872). Additionally, Section 3(a) of this bill, as introduced, would disregard MEUC payments from
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19, 2021, the House agreed to H.R. 1868, including this language in Section 3(a). On March 25,
2021, the Senate agree to an amended version of H.R. 1868 that does not include the proposal
related to RESEA eligibility. (While resolving differences, the RESEA eligibility proposal was
dropped. H.R. 1868 was signed into law on April 14, 2021 as P.L. 117-7 and did not include the
RESEA eligibility proposal.)
H.R. 2188
On March 26, 2021, Representative Kevin Brady introduced H.R. 2188, the Reopening America
by Supporting Workers and Businesses Act of 2021. Among other UI provisions, this bil includes
a RESEA proposal, which is the same as the expanded RESEA eligibility proposal under Section
3(c) of H.R. 1868, as introduced and as described above. It would also accelerate a scheduled
increase in funding for RESEA across upcoming fiscal years.
UI Modernization and Program Integrity Proposals
S. 723
On February 2, 2021, Representative Bil Posey introduced H.R. 723, the Reducing Fraud in
Unemployment Assistance Act. H.R. 723 would require that states compare a list of individuals
receiving state UC benefits with a list of incarcerated individuals in federal and state custody for
the purposes of investigating and prosecuting fraud, waste, and abuse. H.R. 723 would also
provide for the federal recovery of state overpayments of PUA and FPUC.
S. 490/H.R. 1458
On March 1, 2021, Senator Ron Wyden introduced S. 490, the Unemployment Insurance
Technology Modernization Act. Also on March 1, 2021, Representative Steven Horsford
introduced H.R. 1458, the House companion bil . This proposal would require DOL, in
consultation with relevant experts, to develop, operate, and maintain technology capabilities to
modernize the federal and state administration of UI benefits. It sets out a number of
specifications for these technology capabilities, including accessibility requirements for online UI
claim filing and requirements regarding automated decisions (i.e., to prevent biases). States would
be able to use only some of the modular components of the technology components, depending
on their needs. This proposal also requires a study to evaluate current UI technology needs. It
would also require DOL to conduct a pilot program on at least four states prior to deploying the
new technology components to al states. Final y, this proposal establishes a Digital Services
Team at DOL to assist in the development of these technology capabilities and to oversee their
maintenance and improvement by providing assistance to state UI agencies.

income for the purposes of the Medicaid/Children’s Health Insurance Program, which would be the same as current
treatment of FP UC payments under current law.
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Further Amendments, Contractions, or Extensions to the CARES
Act and FFCRA
H.R. 934
On February 8, 2021, Representative Steven Horsford introduced H.R. 934, the Unemployed
Worker Lifeline Act. H.R. 934 would extend the FPUC authorization from weeks of
unemployment ending on or before March 14, 2021, until weeks of unemployment ending on or
before October 3, 2021. H.R. 934 would also increase the FPUC amount from $300 per week to
$400 per week.
H.R. 1868
On March 12, 2021, Representative John Yarmuth introduced H.R. 1868. Section 3(a) of this bil ,
as introduced, would disregard MEUC payments from income for the purposes of the
Medicaid/Children’s Health Insurance Program, which would be the same as current treatment of
FPUC payments under current law.48 On March 19, 2021, the House agreed to H.R. 1868,
including this language in Section 3(a). On March 25, 2021, the Senate agreed to an amended
version of H.R. 1868 that does not include the proposal related to treatment of MEUC payments.
(While resolving differences, the MEUC payments proposal was dropped. H.R. 1868 was signed
into law on April 14, 2021, as P.L. 117-7 and did not include the MEUC payments proposal.)
H.R. 2188/S. 1389
On March 26, 2021, Representative Kevin Brady introduced H.R. 2188, the Reopening America
by Supporting Workers and Businesses Act of 2021. On April 27, 2021, Senator Mike Crapo
introduced the Senate companion bil : S. 1389, the Back to Work Bonus Act. In addition to the
two RESEA proposals (described in the section on “Reemployment Services and Eligibility
Assessments”), this proposal would authorize one-time, lump-sum FPUC payments, or “back-to-
work bonuses” ($1,200 for full-time reemployed workers and $600 for part-time reemployed
workers), for individuals reemployed after being previously eligible for FPUC who met certain
requirements. H.R. 2188 and S. 1389 would also reinstate the federal work search requirement by
removing the authority for COVID-19-related flexibility for states authorized under FFCRA (P.L.
116-127).

Author Information

Katelin P. Isaacs
Julie M. Whittaker
Specialist in Income Security
Specialist in Income Security

48 Additionally, Section 3(c) of this bill, as introduced, would have extended RESEA eligibility to any claimant of
unemployment benefits rather than limiting eligibility only to those who were profiled as likely to exhaust benefits.
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Disclaimer
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