Comparing the Congressional Response to the Great Recession and the COVID-19-Related Recession: Unemployment Insurance (UI) Provisions

Comparing the Congressional Response to the
July 30, 2020
Great Recession and the COVID-19-Related
Katelin P. Isaacs
Recession: Unemployment Insurance (UI)
Specialist in Income
Security
Provisions

Julie M. Whittaker
In response to recent economic recessions, Congress has enacted temporary measures
Specialist in Income
related to Unemployment Insurance (UI) programs and benefits. These temporary
Security
federal provisions have included augmented and extended federal UI benefits, additional

funding for state UI administration, and federal financing for certain aspects of UI
benefits, among other measures.


This report provides a comparative analysis of the temporary UI measures enacted in response to the Great
Recession (December 2007-June 2009) and the temporary UI measures enacted in response to the COVID-19-
related recession (February 2020-present), as of this report date. Between July 2008 and December 2012, 12 laws
created, amended, or extended temporary federal UI provisions in response to the Great Recession. As of this
report date, Congress has enacted two laws that created, amended, or extended temporary federal UI measures in
response to the current recession (an additional bill has been passed by the House and the Senate; it currently
awaits the President’s signature). Understanding the temporary UI provisions that were enacted in response to the
Great Recession—as well as how these provisions were structured and how long these provisions were
authorized—may be of interest to policymakers considering further temporary UI interventions or alterations to
existing temporary provisions in response to the current recession.
For information on the history of temporary federal extensions to unemployment benefits from 1980 through
2014, see CRS Report RL34340, Extending Unemployment Compensation Benefits During Recessions. For
information on congressional responses to the current recession, as of this report date, see CRS Report R45478,
Unemployment Insurance: Legislative Issues in the 116th Congress.
For a brief overview of the federal-state UI system, including benefits and financing, see CRS In Focus IF10336,
The Fundamentals of Unemployment Compensation. For a brief overview of UI administrative funding, see CRS
In Focus IF10838, Funding the State Administration of Unemployment Compensation (UC) Benefits.
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Contents
Background ..................................................................................................................................... 1
Comparing the Congressional Response to the Great Recession and the COVID-19-
Related Recession .................................................................................................................. 1
Great Recession: Major Unemployment Insurance (UI) Provisions and Department of
Labor Guidance ...................................................................................................................... 3
Emergency Unemployment Compensation ........................................................................ 3
UI Provisions in the American Recovery and Reinvestment Act ....................................... 4
Termination of UI Response: Contraction of the Emergency Unemployment
Compensation of 2008 Program Under P.L. 112-96 ........................................................ 5
Great Recession: Department of Labor Guidance .............................................................. 6
Current Recession: Major UI Provisions and Department of Labor Guidance ......................... 6
The Families First Coronavirus Relief Act ......................................................................... 6
The CARES Act .................................................................................................................. 8
The Protecting Nonprofits from Catastrophic Cash Flow Strain Act of 2020 (S.
4209) ................................................................................................................................ 9
Current Recession: Department of Labor Guidance ........................................................... 9
Benefits ............................................................................................................................................ 9
Additional Federal Payment: Federal Additional Compensation (Great Recession)
Versus Federal Pandemic Unemployment Compensation (Current Recession) .................. 10
Additional Weeks of UI Benefits: Emergency Unemployment Compensation of 2008
(Great Recession) Versus Pandemic Emergency Unemployment Compensation
(Current Recession) ............................................................................................................... 11

Program for Non-UI-Covered Workers: Pandemic Unemployment Assistance
(Current Recession) .............................................................................................................. 12
Incentive Payments for Expanded UI Eligibility: UI Modernization (Great Recession) ........ 12
Modifications to the Extended Benefits Program: Temporary Extended Benefit
Trigger Modifications (Great Recession) ............................................................................. 13
Federal Grants for State Administration ........................................................................................ 15
Funds for Administration of Temporary UI Programs (Great Recession and Current
Recession) ............................................................................................................................ 15
Additional Grants for Administration (Great Recession and Current Recession) ................... 15
Additional Administrative Grants for Short-Time Compensation Programs (Great
Recession and Current Recession) ....................................................................................... 16
Financing UI Benefits ................................................................................................................... 17
Regular UC Financing for Reimbursing Employers (Current Recession) .............................. 17
Regular Unemployment Compensation Waiting Week Financing (Current Recession) ......... 18
Short-Time Compensation Financing (Great Recession and Current Recession) ................... 18
Extended Benefit Financing (Great Recession and Current Recession) ................................. 19
Temporary UI Benefit Financing (Great Recession and Current Recession) .......................... 20
Interest on Federal Unemployment Compensation Loans to States .............................................. 20
Waiver of Interest Accrual on Federal Loans (Great Recession and Current
Recession) ............................................................................................................................ 20
Taxation of Unemployment Benefits ............................................................................................. 20
Temporary Income Tax Exemption for UI Benefits (Great Recession) .................................. 21

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Figures
Figure 1. Benefits Available in Emergency Unemployment Compensation (EUC08), July
6, 2008-December 28, 2013 ......................................................................................................... 4

Tables
Table 1. Comparison of Temporary Unemployment Insurance (UI) Provisions Enacted in
Response to the Great Recession and the COVID-19 Recession ............................................... 22

Contacts
Author Information ........................................................................................................................ 27

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Background
The Unemployment Compensation (UC) program’s two primary objectives are to provide
temporary and partial wage replacement to involuntarily unemployed workers and to stabilize the
economy during recessions.1 These objectives are reflected in the permanent federal and state
laws that construct the 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 and receive benefits. The effect of collecting more taxes while
decreasing spending on benefits 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
mitigates the economic effect of lost earnings by injecting additional funds into the economy.
In response to economic recessions, the federal government has often extended the regular UC
benefit with both permanent (the Extended Benefit [EB] program) and temporary extensions
(including the Emergency Unemployment Compensation of 2008 [EUC08] program and the
current Pandemic Emergency Unemployment Compensation [PEUC]). In total, Congress has
acted nine times—in 1958, 1961, 1971, 1974, 1982, 1991, 2002, 2008, and 2020—to establish
temporary provisions to provide extended benefits, augmented unemployment benefits, or both.2
Some extensions took into account state economic conditions.
In the two most recent recessions (2007-2009 and 2020), Congress supplemented UC benefits
with additional weekly federal Unemployment Insurance (UI) payments3. In addition, Congress
increased the federal share of funding for the EB program and Short-Time Compensation (STC),
and enacted additional temporary UI measures that address UI administration and financing.
Comparing the Congressional Response to the Great Recession and
the COVID-19-Related Recession
Several contextual factors may be considered when comparing the congressional response to the
Great Recession and the COVID-19-related recession.4 First, the Great Recession (18 months;
December 2007-June 2009) and its recovery period (128 months of economic expansion; July
2009-January 2020) are well-documented.5 However, the length of the current recession (five
months so far; February 2020-present)—and how its recovery will progress—are unknown. The
Great Recession, which lasted for 18 months, was the longest period of economic decline since
World War II. The Congressional UI response to the Great Recession evolved over that interval to

1 See, for example, President Franklin Roosevelt’s remarks at the signing of the Social Security Act, available at
http://www.ssa.gov/history/fdrstmts.html#signing.
2 The recession that began in January 1980 did not have a temporary extended unemployment compensation program.
See CRS Report RL34340, Extending Unemployment Compensation Benefits During Recessions.
3 Throughout this report, the Unemployment Compensation (UC) program refers to the regular state programs under
permanent law. Unemployment Insurance (UI) programs refer to all programs that pay weekly UI benefits, including
temporary and permanent law programs that provide support to the unemployed.
4 For additional background on the COVID-related recession, see CRS Report R46460, Fiscal Policy and Recovery
from the COVID-19 Recession
. For more general context on fiscal policy options in response to recessions, see CRS
Report R45780, Fiscal Policy Considerations for the Next Recession.
5 See National Bureau of Economic Research, “US Business Cycle Expansions and Contractions,” available at
https://www.nber.org/cycles/cyclesmain.pdf.
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take into account characteristics of that recession (e.g., regional variations in unemployment rates
and the resulting additional benefit triggers).6 Because the current recession is on-going, the full
congressional response remains unknown. Therefore, this comparison is, by definition,
preliminary. Future congressional action may respond to a developing knowledge base, as more is
understood about the economic uncertainties and pressures of the current recession; and as more
information on the effects of public health measures becomes available.
Second, the current recession was brought about by an abrupt, exogenous shock attributed to
public health and safety concerns, rather than a series of economic stresses typically associated
with a recession. As concern about the spread of the Coronavirus Disease 2019 (COVID-19)
grew, governmental policies and actions by businesses, organizations, and individuals limited
person-to-person contact.7 The economy was shocked with stay-at-home and shutdown orders
designed to limit such contact. These governmental restrictions on the flow of labor and
commerce reduced economic demand. They also increased the number of workers unable to
work.8 As a result of this context, typical congressional responses to the current recession may be
ineffective or poorly targeted, especially when public policy requires that workplaces be closed.
The unique and abrupt start of this current COVID-19-related recession may also result in
responses that are different than in previous economic downturns.9
Third, the pattern in unemployment seen thus far in the current recession is different from
previous recessions. During the Great Recession, the national civilian unemployment rate slowly
increased from 5% in December 2007 and reached a high of 10% in October 2009 and then
slowly returned to 5% by September 2015.10 In comparison, in this recession, the February 2020
unemployment rate was 3.5%, and reached 14.7% by April 2020, the highest level since 1941.11

6 For additional details, see CRS Report RL34340, Extending Unemployment Compensation Benefits During
Recessions
. Congressional action addressing the Great Recession was faster than previous recessions and authorized
temporary UI measures that were larger than any prior intervention. In addressing the unique and abrupt start of this
current COVID-19-related recession, congressional response was quicker (within two months) and authorized
temporary UI measures in new ways, as explained in this report.
7 For an overview of early public health responses to COVID-19, as of May 2020, see CRS Insight IN11253, Domestic
Public Health Response to COVID-19: Current Status
.
8 For an overview of the employment consequences of COVID-19, see CRS Insight IN11457, COVID-19 Pandemic’s
Impact on Household Employment and Income
.
9 For example, the Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136 ) includes numerous
provisions to assist employers and employees during the COVID-19 economic downturn and to incentivize maintaining
employment levels. For a summary of these programs see CRS Insight IN11324, CARES Act Assistance for Employers
and Employees—The Paycheck Protection Program, Employee Retention Tax Credit, and Unemployment Insurance
Benefits: Overview (Part 1)
and CRS Insight IN11329, CARES Act Assistance for Employers and Employees—The
Paycheck Protection Program, Employee Retention Tax Credit, and Unemployment Insurance Benefits: Assessment of
Alternatives (Part 2)
.
10 See Bureau of Labor Statistics, “Civilian Unemployment Rate,” Graphics of Economics News Releases, available at
https://www.bls.gov/charts/employment-situation/civilian-unemployment-rate.htm.
11 For a discussion on the misclassification of employment status attributable to COVID-19-related data difficulties
(and subsequent underreporting of unemployment), see Bureau of Labor Statistics, The impact of the coronavirus
(COVID-19) pandemic on The Employment Situation for June 2020
, July 2, 2020, pp. 7-17, https://www.bls.gov/cps/
employment-situation-covid19-faq-june-2020.pdf.
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Great Recession: Major Unemployment Insurance (UI) Provisions
and Department of Labor Guidance
Between July 2008 and December 2012, Congress enacted and the President signed 12 laws to
create, amend, or extend temporary federal UI provisions in response to the Great Recession.
Below is summary information on these major temporary UI provisions. Additional details on
specific aspects of these temporary interventions—such as benefits, administrative funding, and
financing—are provided in subsequent sections. Additionally, Table 1 provides a comparison
between the temporary UI provisions enacted in response to the Great Recession and those
enacted in response to the current recession.
Emergency Unemployment Compensation
In response to the Great Recession, Congress created a temporary federal UI program: the EUC08
program, which extended the duration of UI benefits for individuals who were eligible for regular
state UI benefits but had exhausted them and were still involuntarily unemployed. EUC08 did not
provide UI benefits to anyone who was not otherwise eligible for regular state UI benefits (i.e., no
benefits for the self-employed, independent contractors, or gig economy workers).12
EUC08 was created on June 30, 2008, with enactment of the Supplemental Appropriations Act,
2008 (P.L. 110-252). With this initial authorization, EUC08 provided up to 13 weeks of additional
UI benefits in all states. Eleven subsequent laws amended the original authorizing law for
EUC08. Some of these laws expanded or contracted the duration of EUC08 (i.e., by creating
additional tiers of benefits or reducing the duration of tiers of benefits), and some of these laws
extended the EUC08 authorization only.13 At its maximum duration (from November 8, 2009, to
May 26, 2012), EUC08 provided up to 53 weeks of additional UI benefits—although some tiers
of EUC08 benefits were available only in states that met certain state unemployment rate
thresholds. Figure 1 provides a flowchart of how the EUC08 program’s structure changed
between when it was first authorized in 2008 and when it expired at the end of 2013.

12 The gig economy is the collection of markets that match providers to consumers on a gig (or job) basis in support of
on demand commerce. In the basic model, gig workers enter into formal agreements with on demand companies to
provide services to the company’s clients. Prospective clients request services through an internet-based technological
platform or smartphone application that allows them to search for providers or to specify jobs. Providers (i.e., gig
workers) engaged by the on demand company provide the requested services and are compensated for the jobs. For
additional information on the gig economy, see CRS Report R44365, What Does the Gig Economy Mean for Workers?.
13 These laws were the Unemployment Compensation Extension Act of 2008 (P.L. 110-449), signed November 21,
2008; the American Recovery and Reinvestment Act of 2009 (P.L. 111-5), signed February 17, 2009; the Worker,
Homeowner, and Business Assistance Act of 2009 (P.L. 111-92), signed November 6, 2009; the Department of
Defense Appropriations Act, 2010 (P.L. 111-118), signed December 19, 2009; the Temporary Extension Act of 2010
(P.L. 111-144), signed March 2, 2010; the Continuing Extension Act of 2010 (P.L. 111-157), signed April 15, 2010;
the Unemployment Compensation Extension Act of 2010 (P.L. 111-205), signed July 22, 2010; the Tax Relief,
Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (P.L. 111-312), signed December 17, 2010;
the Temporary Payroll Tax Cut Continuation Act of 2011 (P.L. 112-78), signed December 23, 2011; the Middle Class
Tax Relief and Job Creation Act of 2012 (P.L. 112-96), signed February 22, 2012; and the American Taxpayer Relief
Act of 2012 (P.L. 112-240), signed January 2, 2013. For additional information on the legislative history of the
Emergency Unemployment Compensation of 2008 program (EUC08), including benefit structure over time, see CRS
Report R42444, Emergency Unemployment Compensation (EUC08): Status of Benefits Prior to Expiration.
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Figure 1. Benefits Available in Emergency Unemployment Compensation (EUC08),
July 6, 2008-December 28, 2013

Source: Congressional Research Service.
Notes: Because New York defines a week as a period from Monday through Sunday, the effective dates for
New York are one day later than those shown above. For example, the EUC08 program first became active in all
states except New York on July 6, 2008. The EUC08 program first became active in New York on July 7, 2008.
The tiers for each time period are additive. A state’s total unemployment rate (TUR) may qualify the state for
multiple tiers.
The TUR is the 13-week average ratio of unemployed workers to all workers (employed and unemployed) in the
labor market. The TUR is essentially a three-month average of the seasonally-adjusted unemployment rate for
each state published by the Bureau of Labor Statistics from its Local Area Unemployment Statistics data. It is
possible to have tier III or tier IV available based on a 13-week average insured unemployment rate (IUR). These
options are not depicted in this figure. The IUR is a program-based statistic: the ratio of Unemployment
Compensation (UC) claimants to individuals in UC-covered jobs. The ratio does not include those unemployed
workers who received EUC08 or Extended Benefits (EB) payments or any other type of unemployed worker,
except those who are currently receiving regular UC benefits.
UI Provisions in the American Recovery and Reinvestment Act
Among other provisions, the American Recovery and Reinvestment Act of 2009 (ARRA; P.L.
111-5, signed February 17, 2009) contained several provisions affecting UI programs and
benefits. The major UI provisions under ARRA
 authorized the Federal Additional Compensation (FAC), which temporarily
increased unemployment benefits by $25 per week for all recipients of regular
UC, EB,14 EUC08, Trade Adjustment Assistance (TAA) programs,15 and Disaster
Unemployment Assistance (DUA);16

14 The Extended Benefit (EB) program is discussed in subsequent sections of this report. For additional information on
EB, see CRS Report RL33362, Unemployment Insurance: Programs and Benefits.
15 For additional information on Trade Adjustment Assistance (TAA) programs, see CRS In Focus IF10570, Trade
Adjustment Assistance for Workers (TAA)
.
16 For additional information on Disaster Unemployment Assistance (DUA), see CRS Report RS22022, Disaster
Unemployment Assistance (DUA)
.
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 extended the temporary EUC08 program through December 26, 2009 (with
grandfathering), to be financed by federal general revenues—previously EUC08
was funded by federal Emergency Unemployment Compensation Account
(EUCA) funds within the Unemployment Trust Fund (UTF).17 (The EUC08
program’s expiration date was subsequently further extended.);
 provided for temporary 100% federal financing of the EB program, to be
financed by the federal government through the UTF;
 provided relief to states from the payment and accrual of interest on federal loans
to states for the payment of unemployment benefits, from enactment of ARRA on
February 17, 2009, through December 31, 2010;
 provided for a special transfer of up to $7 billion in federal monies to state
unemployment programs as “incentive payments” for changing certain state UC
laws. (The availability of incentive payments expired on October 1, 2011, and
states were not required to repay these sums to the federal government.);
 transferred a total of $500 million to the states for administering their
unemployment programs within 30 days of enactment of ARRA (states were not
required to repay these sums to the federal government); and
 suspended income taxation on the first $2,400 of unemployment benefits
received in 2009 for taxable years beginning after December 31, 2008.18
Termination of UI Response: Contraction of the Emergency Unemployment
Compensation of 2008 Program Under P.L. 112-96

Until enactment of the Middle Class Tax Relief and Job Creation Act of 2012 (P.L. 112-96, signed
February 22, 2012)—the law that provided the penultimate authorization for EUC08—the EUC08
program included a phaseout period for individuals who had begun receiving benefits from a
particular tier. That is, individuals who had entered a particular tier of EUC08 at the expiration
date could finish out the weeks of UI benefits available in that tier, and that tier only, after
expiration. This phaseout program feature was often referred to as “grandfathering.” This
grandfathering, which had been available in previous extensions of EUC08, was eliminated
by P.L. 112-96. Thus, there was no grandfathering of any EUC08 benefit after December 29,
2012.
P.L. 112-96 also contained provisions that (1) made changes to the structure of the EUC08
program and maintained temporary EB provisions; (2) reformed the UC program; (3) provided
additional reemployment services for EUC08 claimants; and (4) expanded the STC and Self-
Employment Assistance programs in states.19
The American Taxpayer Relief Act of 2012 (P.L. 112-240, signed January 2, 2013) provided the
final extension of the EUC08 program authority. All tiers of EUC08 benefits expired the week

17 For an overview of accounts within the Unemployment Trust Fund (UTF), see CRS Report RS22077, Unemployment
Compensation (UC) and the Unemployment Trust Fund (UTF): Funding UC Benefits
.
18 Additional UI provisions under the American Recovery and Reinvestment Act of 2009 (ARRA; P.L. 111-5) also (1)
allowed states the option of changing temporarily the eligibility allowed states the option to temporarily change the EB
program’s eligibility requirements, effectively expanding the number of persons eligible for EB benefits through the
week ending on or before June 1, 2010; and (2) provided for an additional 13 weeks to the maximum amount of time
railroad workers may receive extended unemployment benefits.
19 For summary information on these additional UI provisions, see CRS Report R41662, Unemployment Insurance:
Legislative Issues in the 112th Congress
.
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ending on or before January 1, 2014. Thus, on December 28, 2013 (December 29, 2013, for New
York state), the EUC08 program ended. There was no grandfathering of any EUC08 benefit after
that date.
Great Recession: Department of Labor Guidance
The U.S. Department of Labor (DOL) provided numerous guidance documents to states in
administering the various temporary UI provisions enacted in response to the Great Recession.
These Unemployment Insurance Program Letters (UIPLs) are available online, including
 DOL guidance (initial UIPL with six changes) for EUC08, available at
https://wdr.doleta.gov/directives/corr_doc.cfm?DOCN=2649;
 DOL guidance for Federal Additional Compensation, available at
https://wdr.doleta.gov/directives/corr_doc.cfm?DOCN=2713; and
 DOL guidance on the Middle Class Tax Relief and Job Creation Act of 2012 (P.L.
112-96), available at https://oui.doleta.gov/unemploy/jobcreact.asp.
Current Recession: Major UI Provisions and Department of Labor
Guidance
Congress began responding to the mass unemployment created by the Coronavirus Disease 2019
(COVID-19) pandemic and the resulting economic recession in March 2020. As of the date of this
report, two laws have been enacted that create, amend, or extend temporary federal UI provisions:
the Families First Coronavirus Response Act (FFCRA; P.L. 116-127) and the Coronavirus Aid,
Relief, and Economic Security Act (CARES Act; P.L. 116-136). An additional bill that would
revise one of the temporary UI provisions in the CARES Act—S. 4209, the Protecting Nonprofits
from Catastrophic Cash Flow Strain Act of 2020—has been passed by the Senate and House; it
awaits the President’s signature at this time.
Summary information on temporary UI provisions that are currently authorized is provided
below. Additional details on specific aspects of these temporary interventions—such as benefits,
administrative funding, and financing—are provided in subsequent sections. Table 1 provides a
comparison between the temporary UI provisions enacted in response to the current recession and
those enacted in response to the Great Recession.
For summary information on additional UI bills that would respond to COVID-19 and the current
recession, see CRS Report R45478, Unemployment Insurance: Legislative Issues in the 116th
Congress
.
The Families First Coronavirus Relief Act
On March 18, 2020, President Trump signed P.L. 116-127 (H.R. 6201), the FFCRA. The UI
provisions are found in Division D of P.L. 116-127. Division D generally gives states more
flexibility to address COVID-19 through expanded benefit eligibility and additional
administrative funding.20 Specifically, FFCRA

20 For additional details on the temporary UI provisions authorized under the Families First Coronavirus Response Act
(FFCRA; P.L. 116-127), see CRS Report R45478, Unemployment Insurance: Legislative Issues in the 116th Congress.
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 provides up to a total of $1 billion in “emergency administrative grants” to states
in calendar year 2020 for states that meet certain requirements;21
 waives certain federal UI requirements (i.e., under Section 303 of the Social
Security Act and Federal Unemployment Tax Act [FUTA] Section 3304) related
to work search, one-week waiting periods,22 quits for good cause,23 and employer
tax assessments for state programs if a state modifies its UC laws “on an
emergency temporary basis as needed to respond to the spread of COVID-19”;24
 temporarily waives interest payments and the accrual of interest on federal
advances (loans) to states to pay UC benefits through December 2020 (it does not
reduce any underlying loan principal);
 requires DOL to provide assistance to states in establishing, implementing, and
improving STC (i.e., work sharing) programs;25 and
 temporarily makes EB 100% federally financed (with the exception of “non-
sharable” compensation—e.g., state and local workers) from enactment until the
end of December 2020, but only for states that receive both halves of the
emergency administrative grants.26

21 Half of each state’s share is available if the state meets certain requirements related to UC eligibility notifications and
claims access. The second half of each state’s share is available if it qualified for the first half and if the state
experiences at least a 10% increase in UC claims over the previous calendar year and meets certain other requirements
related to easing UC eligibility requirements for individuals affected by Coronavirus Disease 2019 (COVID-19).
Additionally, there are reporting requirements to the Department of Labor (DOL) and committees of jurisdiction within
one year for states that receive these grants. As of July 24, 2020, according to DOL Employment and Training
Administration (DOLETA), all states have met the criteria for receiving these FFCRA grants
(see https://oui.doleta.gov/unemploy/pdf/IC3MOmarch.pdf). All states have requested their full allotment with the
exception of Puerto Rico, which had not requested the second allotment. Communication with DOLETA analyst, July
24, 2020.
22 Many states require that an individual, who is otherwise eligible for UI benefits, serve a waiting period (one week)
before benefits are payable. Some states currently waive this waiting week requirement under certain situations, such as
a disaster or emergency declaration. For additional details, see DOL, 2019 Comparison of State Unemployment
Insurance Laws
, Table 3-7, available at https://workforcesecurity.doleta.gov/unemploy/pdf/uilawcompar/2019/
monetary.pdf.
23 Individuals generally are required to have lost a job through no fault of their own in order to be eligible for UC
benefits, but states also define “good cause” voluntary quits that do not make UC claimants ineligible for benefits. For
additional details, see DOL, 2019 Comparison of State Unemployment Insurance Laws, pp. 5-1-5-5, available at
https://oui.doleta.gov/unemploy/pdf/uilawcompar/2019/nonmonetary.pdf.
24 One of the more restrictive federal UI requirements in the context of the COVID-19 outbreak is the requirement
under Section 303(a) of the Social Security Act that the unemployed must be “able to work, available to work, and
actively seeking work” in order to be eligible for regular UC benefits (see 42 U.S.C. Section 503(a)(12)). Although
Division D of FFCRA waives the work search aspect of this requirement, it does not waive the “able and available”
aspect of this requirement.
25 For background on Short-Time Compensation (STC) programs, see CRS Report R40689, Compensated Work
Sharing Arrangements (Short-Time Compensation) as an Alternative to Layoffs
.
26 As of July 24, 2020, according to DOLETA, all states have met the criteria (see https://oui.doleta.gov/unemploy/pdf/
IC3MOmarch.pdf). All states have requested their full allotment with the exception of Puerto Rico, which had met the
criteria but had not requested the second allotment. Communication with DOLETA analyst, July 24, 2020.
Because P.L. 116-127 also temporarily removes the current incentive in EB law for states to have a one-week waiting
period, or “waiting week,” for their regular UC programs through December 2020, the first week of EB is “sharable”
(50% federal/50% state under permanent law; or 100% under the conditions of this provision).
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The CARES Act
On March 27, 2020, President Trump signed P.L. 116-136, the CARES Act. Title II, Subtitle A of
the CARES Act provides several temporary UI measures to address recent increases in
unemployment, including augmented benefit amounts, expanded benefit eligibility, additional
weeks of benefits, and several other UI provisions. The UI provisions in the CARES Act
 create a temporary, additional federally financed $600 benefit that augments
weekly UI benefits: Federal Pandemic Unemployment Compensation (FPUC),
which is payable for weeks of unemployment beginning after a state signs an
agreement through weeks ending on or before July 31, 2020 (so FPUC expired
July 25, 2020, in most states and July 26, 2020, in New York state);27
 create Pandemic Unemployment Assistance (PUA), a temporary federal UI
program for individuals not otherwise eligible for unemployment benefits (e.g.,
self-employed, independent contractors, or gig economy workers), which is
administered by states and provides up to 39 weeks of federally financed UI
benefits to unemployed workers who (1) are ineligible for any other state or
federal UI benefit; (2) meet conditions related to being unemployed, partially
unemployed, or unable to work due to COVID-19; and (3) are not able to
telework and are not receiving any paid leave. PUA is payable for weeks of
unemployment beginning on or after January 27, 2020 (i.e., payable on a
retroactive basis beginning February 1, 2020, in most states and February 2,
2020, in New York state), through the week ending on or before December 31,
2020 (so PUA expires December 26, 2020, in most states and December 27,
2020, in New York state);
 create PEUC, an additional 13 weeks of federally financed UI benefits for
individuals who exhaust state and federal UI benefits and are able, available, and
actively seeking work, subject to COVID-19-related flexibilities. PEUC is
authorized for weeks of unemployment, after a state signs an agreement and
through weeks ending on or before December 31, 2020 (so PEUC expires
December 26, 2020, in most states and December 27, 2020, in New York state);
 provide for temporary 50% federal funding of regular state UC benefits and EB
payments based on service with reimbursing employers and allow for state
flexibility in the timing of required reimbursement payments for these
employers28 (the CARES Act authorizes this funding for weeks of unemployment
beginning on or after March 13, 2020, through December 31, 2020);
 provide 100% federal financing through December 31, 2020, for UC benefits
during the first week of unemployment in state programs with no one-week
waiting period (thus, incentivizing states that require one-week waiting periods
before receiving UC under state law to remove them);
 waive federal requirements regarding merit staffing for state UC programs on an
emergency temporary basis in response to COVID-19 until December 31, 2020;

27 The Federal Pandemic Unemployment Compensation (FPUC) augments state UC benefits, Pandemic
Unemployment Assistance (PUA), Pandemic Emergency Unemployment Compensation (PEUC), EB, DUA, Short-
Time Compensation (STC), Trade Readjustment Allowance (TRA), and Self Employment Assistance (SEA).
28 This provision provides financial relief for state and local governments, federally recognized Indian tribes, and
nonprofit organizations that have opted to reimburse states for UC benefits paid to their former employees, instead of
pay UC taxes.
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 provide that states with an existing or new STC (“work sharing”) program may
be reimbursed with federal funds for 100% of STC benefit costs through
December 31, 2020, up to a maximum of 26 weeks of STC per individual;
 provide that states without an existing STC program may provide STC benefits
under an agreement with the Secretary of Labor and be reimbursed with federal
funds for 50% of STC benefit costs through December 31, 2020, up to a
maximum of 26 weeks of STC per individual;
 provide $25 million in funding for the DOL Office of Inspector General for
audits, investigations, and oversight related to the UI provisions in the CARES
Act; and
 authorize DOL to issue operating instructions and other guidance needed to
implement the UI provisions in the CARES Act.
The Protecting Nonprofits from Catastrophic Cash Flow Strain Act of 2020 (S.
4209)

On July 2, 2020, the Senate passed S. 4209, the Protecting Nonprofits from Catastrophic Cash
Flow Strain Act of 2020, by unanimous consent. The House passed without objection S. 4209 on
July 9, 2020. S. 4209 currently awaits the President’s signature. S. 4209 would revise the
administration of the CARES Act authority for 50% federal funding of UI benefits based on
service with reimbursing employers through December 31, 2020. With the change, reimbursing
employers would be no longer required to pay 100% of UI benefits and then be reimbursed for
50% of the benefits. (Instead, such employers would be required to pay 50% of the UI benefits).
Additionally, UI benefits attributed to the authorized period would be reimbursed even if the
reimbursement happens after December 2020.
Current Recession: Department of Labor Guidance
DOL has made all of the guidance documents related to the current recession response available
online at https://oui.doleta.gov/unemploy/coronavirus/.
Benefits
The temporary UI provisions enacted in response to both the Great Recession and the current
recession caused by COVID-19-related unemployment involve a number of measures related to
UI benefits. These measures, which are described in more detail below, include interventions
enacted in response to both recessions (i.e., additional federal UI payments and additional weeks
of UI benefits), as well as interventions that, as of this report date, were enacted only in response
to the Great Recession (i.e., incentive payments for expanded UI eligibility and modifications to
the EB program to make it more likely to be available in states) or in response only to the current
recession (i.e., a program for non-UI-covered workers). Although some temporary UI responses
are common to both recessions, the specific features of each temporary UI measure often vary.
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Additional Federal Payment: Federal Additional Compensation
(Great Recession) Versus Federal Pandemic Unemployment
Compensation (Current Recession)
The FAC benefit of $25 per week temporarily augmented UC, EB, EUC08, TAA, and DUA
benefits from February 2009 through December 2010. The FAC was created under ARRA (P.L.
111-5) and was subsequently extended three times.29 FAC income was disregarded for the
purposes of Supplemental Nutrition Assistance Program (SNAP), Medicaid, and the Children’s
Health Insurance Program (CHIP). During the period that the FAC was authorized, states were
prohibited from reducing the amount of their UC benefits (i.e., “nonreduction” rule).
This FAC $25 per week supplemental benefit was grandfathered for individuals who had not
exhausted the right to all unemployment benefits as of the expiration date for this temporary
program. An individual who was grandfathered for payment of the supplemental weekly benefit
for one form of unemployment benefits (such as regular state UC) would receive the $25
supplemental weekly benefit for subsequent unemployment benefits after the program expired
(such as EUC08). This would be the case until the individual had exhausted all entitlement to
unemployment benefits based on the original claim or until the last date that current law allowed
the grandfathered payment. The FAC expired the week ending on or before May 29, 2010 (with
six months of grandfathering). The amount and structure of the FAC benefit itself were never
changed (i.e., never reduced, phased down, or otherwise altered) over the authorization period.
In response to the current recession, under the CARES Act (P.L. 116-136), Congress created
FPUC, an additional federally financed $600 per week benefit that augments weekly UI benefits
including regular state UC, EB, PUA (see description below), and PEUC (see description below).
This FPUC is payable through agreements with states (signed in March 2020) for weeks of
unemployment ending on or before July 31, 2020 (i.e., July 25, 2020, in most states and July 26,
2020, in New York). There is no grandfathering authorized for FPUC payments.
During the period that this FPUC payment is authorized, states are prohibited from reducing their
UC benefit amount or duration (i.e., “nonreduction” rule). FPUC income is disregarded for the
purposes of Medicaid and CHIP.
Key differences between the FAC, temporarily authorized in response to the Great Recession, and
FPUC, temporarily authorized in response to the current recession are
 amount of compensation ($25 per week for FAC versus $600 per week for
FPUC);
 type of expiration (grandfathering for FAC versus $600 per week for FPUC);
 a hard cutoff for FPUC);
 earnings disregards (SNAP,30 Medicaid, and CHIP for FAC versus $600 per week
for FPUC);
 only Medicaid and CHIP for FPUC); and

29 The initial authority for the Federal Additional Compensation (FAC) was extended by the Department of Defense
Appropriations Act, 2010 (P.L. 111-118); the Temporary Extension Act of 2010 (P.L. 111-144); and the Continuing
Extension Act of 2010 (P.L. 111-157).
30 The earnings disregard for the Supplemental Nutrition Assistance Program (SNAP) was enacted under Section 8 of
the Worker, Homeowner, and Business Assistance Act of 2009 (P.L. 111-92), signed November 6, 2009. This
disregard was effective after enactment.
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 applicability of the “nonreduction” rule (UC benefit amount for FAC versus UC
benefit amount and duration for FPUC).
Additionally, it remains to be seen what the authorization period might be for FPUC payments
(i.e., whether Congress extends the current authority beyond the original four-month period,
which expired July 25, 2020 [July 26, 2020, in New York]). The FAC payment, including
grandfathering, was payable for about 22 months.
Additional Weeks of UI Benefits: Emergency Unemployment
Compensation of 2008 (Great Recession) Versus Pandemic
Emergency Unemployment Compensation (Current Recession)
As described above in the “Emergency Unemployment Compensation” section, in response to the
Great Recession, Congress created a temporary federal UI program that provided additional
weeks of UI benefits for individuals who exhausted state and federal UI benefits. The structure of
EUC08 tiers (up to four tiers) and total duration (up to 53 weeks) varied over the authorization
period (July 2008-December 2013). See Figure 1. EUC08 was created by Title IV of the
Supplemental Appropriations Act, 2008 (P.L. 110-252) and was subsequently extended or
amended 11 times. For most of its authorization period (i.e., from July 2008 through December
2012), the EUC08 program included a phaseout period (“grandfathering”), such that individuals
who had entered a particular tier of EUC08 at the expiration date could finish out the weeks of UI
benefits available in that tier, and that tier only, after expiration.31
Under the CARES Act (P.L. 116-136), Congress created PEUC, which provides up to 13
additional weeks of federally financed UI benefits for individuals who exhaust state and federal
UI benefits and are able, available, and actively seeking work, subject to COVID-19-related
flexibilities. PEUC is authorized from the end of March 2020 through December 2020 (PEUC
expires December 26, 2020, in most states and December 27, 2020, in New York state).
Key differences between EUC08, temporarily authorized in response to the Great Recession, and
PEUC, temporarily authorized in response to the current recession are
 eligibility criteria (exhausted regular UI and unemployed for EUC08 versus
exhausted regular UI, unemployed, and meet certain COVID-19-related
conditions);
 program structure and benefit duration (up to four tiers and total duration of up to
53 weeks, depending on time period and state unemployment rates, for EUC08
versus up to 13 weeks available in all states for PEUC); and
 type of expiration (grandfathering for EUC08 versus a hard cutoff for PEUC).
The EUC08 program was initially authorized under P.L. 110-252 for about nine months, with an
additional three months of benefit grandfathering to phase out EUC08. Under its original
authorization (P.L. 110-252, signed June 30, 2008) and through November 23, 2008 (about five
months), the EUC08 program had the same structure and provided the same duration of benefits
as PEUC (i.e., up to 13 weeks of additional, federal UI benefits). The current PEUC authorization
period is about nine months.

31 This phaseout period was eliminated by P.L. 112-96. Thus, there was no grandfathering authorized for EUC08
benefits after December 29, 2012.
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Program for Non-UI-Covered Workers: Pandemic Unemployment
Assistance (Current Recession)
In the congressional response to the Great Recession, there were no measures enacted to provide
UI benefits to individuals who performed non-UI-covered work (e.g., self-employed workers,
independent contractors, and gig economy workers) and, thus, these uncovered workers were
ineligible for UI benefits (e.g., regular state UC, EUC08, or EB benefits).
In response to the current recession, the CARES Act (P.L. 116-136) authorized PUA, a temporary
federal UI program for individuals not otherwise eligible for UI benefits (e.g., self-employed,
independent contractors, and gig economy workers). PUA is administered by states and provides
up to 39 weeks of federally financed UI benefits to unemployed workers who (1) are ineligible
for any other state or federal UI benefit; (2) meet conditions related to being unemployed,
partially unemployed, or unable to work due to COVID-19; and (3) are not able to telework and
are not receiving any paid leave. The PUA maximum duration of 39 weeks is offset by any weeks
of regular UC or EB benefits.
PUA is available in all states and U.S. territories, subject to agreements with DOL. PUA pays
benefits for weeks of unemployment, partial unemployment, or inability to work beginning on or
after January 27, 2020, and ending on or before December 31, 2020 (PUA expires December 26,
2020 in most states; December 27, 2020 in New York state). PUA benefits are authorized to be
paid retroactively.
The PUA benefit amount is the weekly benefit amount as calculated under state law based on
recent earnings (subject to the minimum benefit under DUA, 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.32
Incentive Payments for Expanded UI Eligibility: UI Modernization
(Great Recession)
In response to the Great Recession, ARRA (P.L. 111-5) authorized a one-time transfer of up to $7
billion in federal funds to state unemployment programs as “incentive payments” for changing
certain state UC laws to expand certain aspects of eligibility for benefits. This transfer was
referred to as the UI Modernization Act (UIMA) payment. The state law changes under UIMA
had to have been permanent and not subject to discontinuation under any circumstances other
than repeal by the legislature. These funds were distributed based on approved state applications
and on the state’s share of estimated federal unemployment taxes made by the state’s employers
as estimated at the end of FY2008. All incentive payments were required to be made before
October 1, 2011.33

32 For background on DUA, see CRS Report RS22022, Disaster Unemployment Assistance (DUA).
33 For a DOL-funded evaluation of state decisions related to the UI Modernization Act (UIMA), see Annalisa Mastri et
al., States’ Decisions to Adopt Unemployment Compensation Provisions of the American Recovery and Reinvestment
Act
, Mathematica Policy Research, Final Report, November 18, 2015, at https://www.dol.gov/sites/dolgov/files/OASP/
legacy/files/UCP_State_Decisions_to_Adopt.pdf.
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For a state to have received one-third of its potential distribution, it must first have enacted an
alternative base period to ensure the last completed quarter of a worker’s employment is counted
when determining eligibility for unemployment benefits.34
The remaining two-thirds of the $7 billion were distributed to states contingent on their qualifying
for the first one-third, plus state law containing at least two of the following four provisions:
1. permit former part-time workers to seek part-time work;
2. permit voluntary separations from employment for compelling family reasons,
which must include (i) domestic violence, (ii) illness or disability or an
immediate family member, and (iii) the need to accompany a spouse who is
relocating for employment;
3. provide extended compensation to UC recipients in qualifying training programs
for high demand occupations; or
4. provide dependents allowances to UC recipients with dependents.
For summary information from DOL on approved state applications under UIMA, see
https://oui.doleta.gov/unemploy/docs/app_form.pdf.
As of this report date, in response to the current recession, there has been no comparable transfer
of funds authorized as incentive payments to states to expand UC benefit eligibility.
Modifications to the Extended Benefits Program: Temporary
Extended Benefit Trigger Modifications (Great Recession)
The permanent-law 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 unemployment benefits (EB) at the state level by either up to 13 weeks or up to 20
weeks of UI benefits if certain economic situations exist within the state.35

34 The base period is the time period during which a worker’s employment history is examined to determine his or her
monetary entitlement to UC. Most states use the first four of the last five completed calendar quarters preceding the
filing of the claim as their base period. Such a base period results in a lag of up to six months between the end of the
base period and the date a worker becomes unemployed. As a result, the worker’s most recent work history is not used
when making an eligibility determination. Thus, some states use an alternative base period 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.
35 The EB program imposes additional restrictions on individual eligibility for benefits. It requires that a worker be
actively searching and available for work. Furthermore, the worker may not receive benefits if the worker refused an
offer of suitable work. Finally, claimants must have recorded at least 20 weeks of full-time insured employment or the
equivalent in insured wages during their base period (the four quarters of earnings used to determine UC benefit
eligibility).
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The EB program is triggered when a state’s insured unemployment rate (IUR)36 or total
unemployment rate (TUR)37 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 2 previous years. There are two other optional thresholds that
states may choose. (States may choose one, two, or neither of the additional options.) If the state
has chosen the 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.
In response to the Great Recession, Congress temporarily amended the structure of EB triggers in
order to enable EB to be available in states for a longer period of time. Beginning on December
17, 2011, the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of
2010 (P.L. 111-312, signed December 17, 2010) allowed states to temporarily use lookback
calculations based on three years of unemployment rate data (rather than the permanent law
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 versus a three-
year EB trigger lookback was a significant adjustment because some states would have otherwise
triggered off of their EB periods despite high, sustained—but not increasing—unemployment
rates.
States implemented the lookback changes individually by amending their state UC laws. These
state law changes had to be constructed in such a way that if the two-year lookback was
functioning and the state would have an active EB program, no action would be taken. But if a
two-year lookback was not sufficient to trigger on to an EB period, then the state would have
been able to use a three-year lookback. This temporary option to use three-year EB trigger
lookbacks was extended by two subsequent laws,38 and it expired the week ending on or before
December 31, 2013.
As of this report date, in response to the current recession, there has been no comparable EB
trigger modification authority enacted.39 Additional temporary EB measures, enacted in response

36 The insured unemployment rate (IUR) is the three-month average ratio of persons receiving UC benefits to the
number of persons covered by UC. It is a programmatic statistic and includes the entire universe of persons receiving
UC benefits during the period. The IUR is substantially different than the total unemployment rate (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 this excluded-from-coverage category, the insured unemployed rate excludes the following:
those who have exhausted their UC 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.
37 The state TUR is a three-month average of the estimated state unemployment rate published by the Bureau of Labor
Statistics (i.e., the ratio of the total number of unemployed persons divided by the total number of employed and
unemployed persons).
38 The Temporary Payroll Tax Cut Continuation Act of 2011 (P.L. 112-78, signed December 23, 2011) and the Middle
Class Tax Relief and Job Creation Act of 2012 (P.L. 112-96, signed February 22, 2012).
39 As of the date of this publication, 52 states are in an active EB period. For the current EB trigger notice, select
“Extended Benefits Trigger Notice” at https://oui.doleta.gov/unemploy/claims_arch.asp.
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to the Great Recession and the current recession, are discussed below in the “Extended Benefit
Financing (Great Recession and Current Recession)”
section.
Federal Grants for State Administration
Each year, appropriations for the administrative funding for state UC programs include automatic
increases contingent upon large increases in regular UC claims.40 This allows the UC program to
immediately serve additional claimants during economic recessions without additional
congressional action.
In addition to the base and contingent administrative funding provided to states through the
annual appropriations process, Congress has appropriated additional temporary (or one-time)
funding amounts for UI administration in response to both the Great Recession and the current
recession. These additional administrative funding amounts are described below.
Funds for Administration of Temporary UI Programs (Great
Recession and Current Recession)
When Congress funds temporary UI programs, it generally includes authorizing language for the
appropriation of “such sums as necessary” for states to administer the program, including
implementation and staffing.41 This allows states to immediately implement the temporary
programs and alleviates state financial stress to agree to administer the programs.
In response to the Great Recession, the authorizing language under Section 4004 of the
Supplemental Appropriations Act of 2008 (P.L. 110-252) provided for the appropriation of “such
sums as necessary” to implement and staff the temporary EUC08 program. Section 2002 of
ARRA (P.L. 111-5) provided similar language for the $25 weekly FAC.
Authorizing language under Sections 2102, 2104, and 2107 of the CARES Act (P.L. 116-136)
provided for the appropriation of “such sums as necessary” to implement and staff the temporary
UI programs created in response to the current recession: PUA, FPUC, and PEUC.
There are no significant differences in the authorities for administrative funding for temporary UI
programs across these two recessions.
Additional Grants for Administration (Great Recession and
Current Recession)
In response to administrative pressures of rapidly scaling up the UI program to support both
increased numbers of unemployed receiving regular UC and the additional stress of providing

40Annual appropriations to DOL for administrative expenses are based upon DOL’s assessment of state budgetary
requirements. These appropriations customarily include a base level of funding and an additional contingent
appropriation. DOL estimates base level funding using a measure of the volume of UC claims expected to be filed per
week (the average weekly insured unemployment [AWIU]). The contingent funding provides a trigger based on the
average volume of weekly UC claims exceeding the AWIU baseline. For more information see, CRS In Focus
IF10838, Funding the State Administration of Unemployment Compensation (UC) Benefits.
41 In the Great Recession and in the current recession, DOL has provided specific guidance on the reimbursement
formula for administration of the temporary UI programs. In general, reimbursement is based on workload counts
reported. Minutes needed to process claims and salary costs for the temporary UI programs are expected to be identical
to those used in the computation of the regular UC program’s above base administrative costs.
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new benefits and temporary UI benefits, Congress, in both recent recessions, provided additional
administrative grants for states to use for general administrative purposes.
During the Great Recession, Section 2003 of ARRA (P.L. 111-5) transferred a total of $500
million to the states for administering their unemployment programs. States did not need to apply
to receive these amounts.42 Each state’s share was based on its proportionate share of FUTA
taxable wages multiplied by $500 million.43
In contrast, in response to the current recession, Section 4102(a) of FFCRA (P.L. 116-127)
provides up to a total of $1 billion in emergency administrative grant funding to states in calendar
year 2020 for administrative purposes. Half of this amount is available to all states that meet
certain requirements related to UC eligibility notifications and claims access. The second half of
this amount is available to states that experience at least a 10% increase in UC claims over the
previous calendar year and meet certain other requirements related to easing UC eligibility
requirements for individuals affected by COVID-19. Each state’s potential full share was based
on its proportionate share of FUTA taxable wages multiplied by $1 billion.
Some of the differences between the additional administrative grants authorized in response to the
Great Recession and those authorized in response to the current recession include
 amount ($500 million in response to the Great Recession versus $1 billion in
response to the current recession), and
 conditions for states (no requirements or application for the Great Recession
funding versus requirements and applications for the current recession funding).
Additional Administrative Grants for Short-Time Compensation
Programs (Great Recession and Current Recession)
In response to the Great Recession, as authorized under Section 2164 of the Middle Class Tax
Relief and Job Creation Act of 2012 (P.L. 112-96), DOL awarded administrative grants for STC
programs to eligible states. One-third of each state’s grant was to be available for implementation
and improved administration purposes, and two-thirds of each state’s grant was to be available for
program promotion and enrollment of employers. The maximum amount of all grants was limited
to $100 million, less a small amount ($250,000) to be used by DOL for outreach.44 States had to
apply for the STC grant(s) on or before December 31, 2014.
During the current recession, Section 2110 of the CARES Act (P.L. 116-136) provides up to $100
million in federal grants to support STC programs in states with one-third of each state’s grant
available for implementation and improved administration purposes and two-thirds of each state’s
grant available for program promotion and enrollment of employers. DOL may use up to

42 See Employment and Training Administration, Unemployment Insurance Program Letter (UIPL) No.14-09, Special
Transfers for Unemployment Compensation Modernization and Administration and Relief from Interest on Advances,
February 26, 2009, at https://wdr.doleta.gov/directives/corr_doc.cfm?DOCN=2715.The amount each state received is
available in the first column of https://wdr.doleta.gov/directives/attach/UIPL/UIPL14-09g.pdf.
43 The Labor Secretary was directed to apportion the $500,000,000 to the states based on the proportion of taxable
wages that would have been used for calculating any Reed Act distribution occurring on October 1, 2008. Data
provided by the Social Security Act (SSA) for tax year 2007 determined each state’s share.
44 DOL was also required to (1) develop model legislative language to provide technical assistance and guidance to
states, in consultation with employers, labor organizations, and state workforce agencies and (2) establish reporting
requirements concerning the number of averted layoffs and participating employers.
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$250,000 of the $100 million to provide outreach and to share best practices for STC programs.
State STC grant applications must be completed and submitted by December 31, 2023.
There are no major differences between the additional administration grants authorized in
response to the Great Recession and those authorized in response to the current recession.
Financing UI Benefits
The Federal Unemployment Tax Act (FUTA) of 1939, as amended, provides the financing
arrangements for the UC program.45 Revenue for the program relies on payroll taxes levied by
both the federal government and the states. FUTA revenues pay for state administrative costs, half
the cost of EB, and loans to insolvent state UC programs. States pay for regular UC (with the
exception of UC benefits for civilian federal employees [UCFE] and former military
servicemembers [UCX]) and their share (50%) of EB under permanent law.
During periods of economic expansion or stability, almost all of the benefits are state financed by
state unemployment taxes, with states funding approximately 90% of all UC expenditures during
expansionary periods. In contrast, federal expenditures are primarily administrative grants to the
states and are financed by federal unemployment taxes. During recessions (and in the period
immediately after as employment slowly grows) the amount of total UI expenditures grows and
the proportion of federal UI expenditures also increases.
Regular UC Financing for Reimbursing Employers (Current
Recession)
Federal law requires UC coverage of most services performed for certain nonprofit organizations,
state and local governments, and federally recognized Indian tribes. States may permit these
entities to elect to make “payments in lieu of contributions” (more commonly called
“reimbursements”). Most state laws provide that reimbursing employers will be billed at the end
of each calendar quarter, or other period determined by the agency, for the benefits paid during
that period attributable to service in their employ.46
Section 2103 of the CARES Act (P.L. 116-136) provides, through December 2020, 50% federal
funding of regular UC benefits and EB payments based on service with reimbursing employers.
This provision provides financial relief to these reimbursing employers. S. 4209, the Protecting
Nonprofits from Catastrophic Cash Flow Strain Act of 2020—passed by the Senate and House
and currently awaiting the President’s signature—would revise the administration of the CARES
Act authority for 50% federal funding of UI benefits based on service with reimbursing
employers through December 31, 2020. With the change, reimbursing employers would no longer
be required to pay 100% of UI benefits and then be reimbursed for 50% of the benefits.
Additionally, UI benefits attributed to the authorized period would be able to be reimbursed even
if the reimbursement happens after December 2020.
There was no similar provision in UI legislation enacted in response to the Great Recession.

45 Sections 3301-3311 of the Internal Revenue Code of 1986 (IRC; 26 U.S.C. §§3301-3311). See CRS Report R44527,
Unemployment Compensation: The Fundamentals of the Federal Unemployment Tax (FUTA).
46 See Employment and Training Administration, 2019 Comparison of State Unemployment Insurance Laws, pp. 2-30,
2-35, available at https://oui.doleta.gov/unemploy/pdf/uilawcompar/2019/financing.pdf.
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Regular Unemployment Compensation Waiting Week Financing
(Current Recession)
In most states, individuals who are otherwise eligible for benefits must first serve a waiting period
of one week during which they are unemployed but do not receive UC benefits.47 Section 2105 of
the CARES Act provides 100% federal financing through the end of December 2020 for UC
benefits provided during the first week of unemployment in state UC programs with no one-week
waiting period (thus, incentivizing states that require one-week waiting periods before receiving
UC under state law to remove them).
There was no similar provision enacted in response to the Great Recession.
Short-Time Compensation Financing (Great Recession and Current
Recession)
STC is a program within the federal-state UI system. In states that have STC programs, workers
whose hours are reduced under a formal work sharing plan may be compensated with STC, which
is a regular unemployment benefit that has been prorated for the partial work reduction. Under
permanent law, the STC benefit is 100% state financed and employers must be experience rated.48
In response to the Great Recession, Section 2161 the Middle Class Tax Relief and Job Creation
Act of 2012 (P.L. 112-96) provided temporary federal financing for 100% of STC benefits in
states that met the new definition of an STC program. States with existing STC programs that did
not meet the new definition were eligible for 100% federal financing during a transition period of
two years. Additionally, under Section 2162 of P.L. 112-96, states without existing STC programs
were able to enter into an agreement with DOL to receive federal reimbursement for the
temporary federal financing of 50% of STC payments to individuals for up to two years, with
employers paying the other 50% of STC benefit costs.49 The 100% and 50% federal financing
ended on August 22, 2015.
Similarly, Sections 2018 and 2019 of the CARES Act (P.L. 116-136) provide 100% federal
financing of STC in states with existing or new programs and 50% federal financing for states
that set up temporary STC programs (up to the equivalent of 26 weeks of benefits for individuals)
through the end of December 2020.50
Although the STC financing provisions enacted in response to the Great Recession and the
current recession are substantially similar, they differ in their authorization periods. The STC
financing enacted in response to the Great Recession was authorized for 2 years and 13 weeks,

47 See Employment and Training Administration, Comparison of State Unemployment Insurance Laws 2019, Table 3-7,
pp. 3-14-3-16, available at https://oui.doleta.gov/unemploy/pdf/uilawcompar/2019/monetary.pdf.
48 For more information on STC, see CRS Report R40689, Compensated Work Sharing Arrangements (Short-Time
Compensation) as an Alternative to Layoffs
.
49 Under P.L. 112-96, if a state entered into an agreement with DOL and subsequently enacted a law providing for STC,
that state would have been eligible to receive 100% of federal financing.
50 For relevant DOL guidance, see DOL, ETA, UIPL No. 21-20, “Coronavirus Aid, Relief, and Economic Security
(CARES) Act of 2020 - Short-Time Compensation (STC) Program Provisions and Guidance Regarding 100 Percent
Federal Reimbursement of Certain State STC Payments,” May 3, 2020, at https://wdr.doleta.gov/directives/attach/
UIPL/UIPL_21-20.pdf; and UIPL No. 22-20, “Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020
– Short-Time Compensation (STC) Program Grants,” May 10, 2020, at https://wdr.doleta.gov/directives/corr_doc.cfm?
DOCN=6220.
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link to page 17 link to page 17 link to page 19 link to page 19 Comparing UI Responses: Great Recession versus COVID-19 Recession

and the STC financing enacted in response to the current recession is authorized from the end of
March 2020 through December 2020 (i.e., for about 9 months).
Extended Benefit Financing (Great Recession and Current
Recession)
The EB program is a permanent federal-state program that may provide additional weeks of
unemployment benefits at the state level. DOL tracks unemployment rates in the state, and a state
is said to trigger “on” to the EB program if unemployment conditions in the state meet specified
conditions.51 Under permanent law, the EB funding arrangement is 50% federal funding and 50%
state funding.
In response to the Great Recession, ARRA (P.L. 111-5) contained several provisions affecting the
EB program (see also the “Modifications to the Extended Benefits Program: Temporary Extended
Benefit Trigger Modifications (Great Recession)”
section). Among these provisions was a
temporary change increasing the federal share to 100% in the cost-sharing agreement for EB
beginning February 22, 2009. This temporary EB financing authority under ARRA was
subsequently extended eight times through December 31, 2013.52 One issue for states was that
although ARRA, as amended, provided for temporary 100% federal financing of EB, 100%
federal financing did not apply to EB benefits paid to unemployed, former state and local
government employees (those reimbursing employers were required to repay all EB benefits).
In response to the current recession, FFCRA (P.L. 116-127) temporarily provides 100% federal
financing for EB (with the exception of EB benefits paid to former state and local employees53)
until the end of December 2020. The 100% financing is conditional on the state having met the
conditions for receiving both of its FFCRA grant allotments as discussed in “Additional Grants
for Administration (Great Recession and Current Recession)”.
54
One significant difference, besides length of the authorization periods, for the temporary 100%
federal financing of EB is that the temporary 100% EB federal financing in response to the
current recession included conditions for states (qualifying for administrative grants), but the
temporary financing enacted in response the Great Recession did not.

51 For the most recent notice of states triggered on to EB, see the weekly Extended Benefits Trigger Notice at
https://oui.doleta.gov/unemploy/claims_arch.asp.
52 For details on this legislative history, see CRS Report R42444, Emergency Unemployment Compensation (EUC08):
Status of Benefits Prior to Expiration
.
53 If payments of EB to former state and local employees require reimbursement under state law, then Section 2103 of
the CARES Act reimburses the employer for 50% of those costs. See page 5 of DOL, ETA, UIPL No. 18-20,
“Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 – Emergency Unemployment Relief for State
and Local Governmental Entities, Certain Nonprofit Organizations, and Federally-Recognized Indian Tribes,” April 27,
2020, at https://wdr.doleta.gov/directives/attach/UIPL/UIPL_18-20.pdf.
54 As of July 24, 2020, according to DOL, all states have met the criteria for receiving these FFCRA grants (see
https://oui.doleta.gov/unemploy/pdf/IC3MOmarch.pdf). All states have requested their full allotment with the
exception of Puerto Rico, which had not requested the second allotment. Communication with DOLETA analyst, July
24, 2020.
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Comparing UI Responses: Great Recession versus COVID-19 Recession

Temporary UI Benefit Financing (Great Recession and Current
Recession)
Temporary UI benefits have been constructed to be 100% federally financed in most of the
previous recessions. When Congress structures these measures to be federally financed, it
alleviates state financial stress and also allows for the program to be immediately activated once a
state signs an agreement to administer the program (without the need for special state legislative
action). This was the case for EUC08 (Great Recession), as well as for PEUC, PUA and FPUC
(current recession).
Interest on Federal Unemployment Compensation
Loans to States55
UC benefits are constructed as an entitlement (although the program is financed by a dedicated
tax imposed on employers, not by general revenue). Thus, even if a recession impacts a state and
that state’s trust fund account is then depleted, the state remains legally required to continue
paying benefits. A state might borrow money either from the dedicated loan account within the
UTF or from outside sources. Since April 1, 1982 (with the passage of P.L. 97-35, as amended),
states have been charged interest on new loans that are not repaid by the end of the fiscal year in
which they were obtained. In both the Great Recession and the current recession, interest
payments and accrual were temporarily waived. Neither measure reduced any underlying loan
principal.
Waiver of Interest Accrual on Federal Loans (Great Recession and
Current Recession)
In response to the Great Recession, Section 2004 of ARRA (P.L. 111-5) provided relief to states
from the payment and accrual of interest on federal loans to states for the payment of
unemployment benefits, from enactment of the stimulus package on February 17, 2009, through
December 31, 2010. Likewise, in response to the current recession, Section 4103 of FFCRA (P.L.
116-127) temporarily waives interest payments and the accrual of interest on federal advances
(loans) to states to pay UC benefits from enactment on March 18, 2020 through December 31,
2020. Other than the authorization period, this temporary waiver of interest accrual on federal
loans is substantially similar for the Great Recession and the current recession.
Taxation of Unemployment Benefits56
UI benefits have been fully subject to the federal income tax since the passage of the Tax Reform
Act of 1986 (P.L. 99-514). Federal tax law treats all unemployment benefits on an equal basis
with ordinary income with regard to income taxation. Unemployment benefits are not subject to
employment taxes, including Social Security and Medicare taxes, because the benefits are not
considered to be wages. Thus, all unemployment benefits—including regular state UC, EB, TAA,
DUA, and railroad unemployment benefits—are potentially subject to the federal income tax.

55 For more information on federal loans to states to pay UC benefits, see CRS Report RS22954, The Unemployment
Trust Fund (UTF): State Insolvency and Federal Loans to States
.
56 For more information on UI benefits and taxation, see CRS Report RS21356, Taxation of Unemployment Benefits.
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Comparing UI Responses: Great Recession versus COVID-19 Recession

All temporary benefits, including EUC08, FPUC, PUA, and PEUC, are also included within this
taxable category. Most states (but not all) with a state income tax treat unemployment benefits
similar to federal tax law.
Temporary Income Tax Exemption for UI Benefits (Great
Recession)
During the Great Recession, Section 1007 of ARRA (P.L. 111-5) suspended income taxation on
the first $2,400 of unemployment benefits received in tax year 2009 only. There has been no
similar measure enacted in the current recession. Thus, current law counts temporary and
permanent unemployment benefits as unearned income for federal income tax purposes.
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Table 1. Comparison of Temporary Unemployment Insurance (UI) Provisions Enacted in Response to the Great Recession
and the COVID-19 Recession
Type of Temporary
Great Recession
COVID-19 Recession
UI Provision Enacted
(December 2007-June 2009)
(February 2020-Present)
Benefits


Additional federal payment
Federal Additional Compensation (FAC): increased
Federal Pandemic Unemployment Compensation (FPUC):
unemployment benefits by $25 per week for all recipients of regular
increases unemployment benefits by $600 per week for all recipients
state unemployment compensation (UC), Extended Benefits (EB),
on UC, Pandemic Unemployment Assistance (PUA, see description
Emergency Unemployment compensation (EUC08), Trade
below), Pandemic Emergency Unemployment Compensation (PEUC,
Adjustment Assistance (TAA) programs, and Disaster Unemployment see description below), EB, DUA, Short-Time Compensation (STC),
Assistance (DUA).
Trade Readjustment Allowance (TRA), and Self Employment
Authorized February 2009 through December 2010.
Assistance (SEA).
Created by the American Recovery and Reinvestment Act of 2009
Authorized from the end of March 2020 through July 2020.
(ARRA; P.L. 111-5); subsequently extended three times by the
Last payable week of FPUC ended July 25, 2020, in most states (July
Department of Defense Appropriations Act, 2010 (P.L. 111-118); the
26, 2020, in New York State).
Temporary Extension Act of 2010 (P.L. 111-144); and the Continuing
Created by the Coronavirus Aid, Relief, and Economic Security
Extension Act of 2010 (P.L. 111-157).
(CARES) Act (P.L. 116-136).
FAC authorization included a phaseout period for individuals
No phaseout authorized for FPUC.
receiving FAC prior to each expiration date.
Additional weeks of UI
Emergency Unemployment Compensation (EUC08):
Pandemic Emergency Unemployment Compensation
benefits
additional weeks of federally financed UI benefits for individuals who
(PEUC): up to 13 additional weeks of federally financed UI benefits
exhausted state and federal UI benefits; specific structure of EUC08
for individuals who exhaust state and federal UI benefits and are able,
tier (up four tiers) and duration (up to 53 weeks) varied over the
available, and actively seeking work, subject to COVID-19-related
authorization period (see CRS Report R42444, Emergency
flexibilities.
Unemployment Compensation (EUC08): Status of Benefits Prior to
Authorized from the end of March 2020 through December 2020.
Expiration, for more information).
PEUC expires December 26, 2020, in most states (December 27,
Authorized from July 2008 through December 2013.
2020, in New York state).
Created by Title IV of the Supplemental Appropriations Act of 2008,
Created by the CARES Act (P.L. 116-136).
(P.L. 110-252); subsequently extended or amended 11 times (for
summary information, see CRS Report R42444).
CRS-22


Type of Temporary
Great Recession
COVID-19 Recession
UI Provision Enacted
(December 2007-June 2009)
(February 2020-Present)
Program for non-UI-covered None
Pandemic Unemployment Assistance (PUA): provides up to
workers
39 weeks of federally financed unemployment benefits to individuals
who (1) are ineligible for any other state or federal UI benefit (e.g.,
self-employed, independent contractors, gig economy workers); (2)
meet conditions related to being unemployed, partially unemployed,
or unable to work due to COVID-19; and (3) are not able to
telework and are not receiving any paid leave.
Authorized from the end of March 2020 through December 2020.
PUA expires December 26, 2020, in most states (December 27,
2020, in New York state).
Created by the CARES Act (P.L. 116-136).
Incentive payments for
One-time transfer of up to $7 billion in federal funds to state
None
expanded UI eligibility
unemployment programs as “incentive payments” for changing
certain state UC laws to expand certain aspects of eligibility for
benefits. These changes had to have been permanent and not subject
to discontinuation under any circumstances other than repeal by the
legislature. These funds were distributed based approved state
applications and on the state’s share of estimated federal
unemployment taxes made by the state’s employers as estimated at
the end of FY2008.
All incentive payments were required to be made before October 1,
2011.
Authorized under ARRA (P.L. 111-5).
Modifications to the EB
Authority for states to temporarily use unemployment rate lookback
None
program
calculations based on three years of unemployment rate data (rather
than the permanent-law lookback of two years of data) as part of
their EB triggers if states would otherwise trigger off or not be on a
period of EB benefits.
Authorized from December 2010 through December 2013.
First authorized by the Tax Relief, Unemployment Insurance
Reauthorization, and Job Creation Act of 2010 (P.L. 111-312);
subsequently extended two times by the Middle Class Tax Relief and
Job Creation Act of 2012 (P.L. 112-96) and the American Taxpayer
Relief Act of 2012 (P.L. 112-240).
CRS-23


Type of Temporary
Great Recession
COVID-19 Recession
UI Provision Enacted
(December 2007-June 2009)
(February 2020-Present)
Administrative Grants

Grants for administration of Authorizing language under Section 4004 of the Supplemental
Authorizing language under Sections 2102, 2014, and 2107 of the
temporary UI programs
Appropriations Act of 2008 (P.L. 110-252) provided for the
CARES Act (P.L. 116-136) provided for the appropriation of “such
appropriation of “such sums as necessary” to implement and staff the
sums as necessary” to implement and staff the temporary UI
temporary EUC08 program. Section 2002 of ARRA (P.L. 111-5)
programs.
provided similar language for the $25 weekly FAC.
Additional grants for
One-time transfer of $500 million to states for the administration of
One-time transfer of $1 billion in “emergency administrative grants”
administration
state UC programs. States did not need to pass legislation or file an
to states in calendar year 2020. Funds distributed to state UTF
application with the Department of Labor (DOL). Funds were
accounts in the same manner as the ARRA administrative grants. Half
distributed to the state Unemployment Trust Fund (UTF) accounts
of each state’s share is available if the state meets certain
based on the state’s share of estimated federal unemployment taxes
requirements related to UC eligibility notifications and claims access.
(excluding reduced credit payments) made by the state's employers.
The second half of each state's share is available if it qualified for the
Authorized under ARRA (P.L. 111-5).
first half and if the state experiences at least a 10% increase in UC
claims over the previous calendar year and meets certain other
requirements related to easing UC eligibility requirements for
individuals affected by COVID-19.
Authorized under the Families First Coronavirus Response Act
(FFCRA; P.L. 116-127).
STC administrative grants
Up to a total of $100 million (less a small amount to be used by DOL Up to a total of $100 million (less a small amount to be used by DOL
for outreach) for eligible states with permanent STC programs in law
for outreach) for eligible states with permanent STC programs in law
that applied for funds. One-third of each state’s grant was available
that apply for funds. One-third of each state’s grant is available for
for implementation and improved administration purposes, and two-
implementation and improved administration purposes, and two-
thirds of each state’s grant was available for program promotion and
thirds of each state’s grant is available for program promotion and
enrollment of employers.
enrollment of employers.
Authorized under the Middle Class Tax Relief and Job Creation Act
Authorized under the CARES Act (P.L. 116-136).
of 2012 (P.L. 112-96).
CRS-24


Type of Temporary
Great Recession
COVID-19 Recession
UI Provision Enacted
(December 2007-June 2009)
(February 2020-Present)
Financing


Temporary UC financing
None
50% federal funding of regular state UC benefits and EB payments
relief for certain state and
based on service with reimbursing employers (i.e., financial relief for
local government and
state and local governments, federally recognized Indian tribes, and
nonprofit employers
nonprofit organizations that have opted to reimburse states for UC
benefits paid to their former employees, instead of pay UI taxes) and
allows for state flexibility in the timing of required reimbursement
payments for these employers.
Authorized from the end of March 2020 through December 2020.
Initially authorized by the CARES Act (P.L. 116-136); would be
amended by S. 4209.
Waiting week
None
100% federal financing for UC benefits provided during the first week
of unemployment in state programs with no one-week waiting period
(thus, incentivizing states that require one-week waiting periods
before receiving UC under state law to remove them).
Authorized from end of March 2020 through December 2020.
Created by the CARES Act (P.L. 116-136).
Temporary STC financing
100% federal financing of STC benefits in states that met the new
100% federal financing of STC in states with existing programs and
definition of an STC program. States with existing STC programs that 100% federal financing for states that create new STC programs in
did not meet the new definition were eligible for 100% federal
law (up to the equivalent of 26 weeks of benefits for individuals)
financing during a transition period of two years. The 100% federal
through December 2020. The state’s STC program is not required to
financing ended on August 22, 2015. States without existing STC
be permanent. However, a state is not eligible for an STC
programs were able to enter into an agreement with DOL to receive
administrative grant (see above) if its STC law is subject to
federal reimbursement for the temporary federal financing of 50% for discontinuation. States without existing STC programs are able to
up to two years. The federal financing of STC payments ended on
enter into an agreement with DOL to receive federal reimbursement
August 22, 2015.
for the temporary federal financing of 50%. The federal financing of
Authorized under the Middle Class Tax Relief and Job Creation Act
STC payments is authorized through December 2020.
of 2012 (P.L. 112-96).
Authorized under the CARES Act (P.L. 116-136).
CRS-25


Type of Temporary
Great Recession
COVID-19 Recession
UI Provision Enacted
(December 2007-June 2009)
(February 2020-Present)
Temporary 100% federal
100% federal financing of EB benefits, with the exception of “non-
100% federal financing of EB benefits, with the exception of “non-
financing of EB benefits
sharable” benefits (generally, these are former state and local
sharable” benefits, but only for states that receive both halves of the
employees’ EB benefits; under permanent law, EB benefits are
emergency administrative grants authorized under FFCRA.
financed 50% by states and 50% by the federal government)
Authorized from March 2020 through December 2020.
Authorized from February 2009 through December 2013.
Authorized under FFCRA (P.L. 116-127).
First authorized under ARRA (P.L. 111-5); subsequently extended
eight times (for summary information, see CRS Report R42444).
Interest on Federal


Loans
Waiver of interest accrual
Waiver of interest payments and the accrual of interest on federal
Waiver of interest payments and the accrual of interest on federal
on federal loans to states
advances (loans) to states to pay UC benefits. Did not affect the
advances (loans) to states to pay UC benefits. Does not affect the
underlying loan balance. States still owed the full principal of any
underlying loan balance. States will still owe the full principal of any
outstanding loan.
outstanding loan.
Authorized for interest payments due beginning February 2009
Authorized from March 2020 through December 2020.
through December 2010.
Authorized under FFCRA (P.L. 116-127).
Authorized under ARRA (P.L. 111-5).
Taxation of UI


Benefits
Temporary exemption
Suspended federal income taxation on the first $2,400 of
None
unemployment benefits received in tax year 2009.
Authorized under ARRA (P.L. 111-5).
Source: Congressional Research Service.
Notes: For additional information on the temporary UI provisions enacted in response to the Great Recession, see CRS Report CRS Report R40368, Unemployment
Insurance Provisions in the American Recovery and Reinvestment Act of 2009
, and CRS Report R42444, Emergency Unemployment Compensation (EUC08): Status of Benefits Prior
to Expiration
. For additional information on the temporary UI provisions enacted in response to the COVID-19-related recession, see CRS Report R45478, Unemployment
Insurance: Legislative Issues in the 116th Congress
. Some details and differences of the enacted UI provisions have been omitted due to space limitations.
CRS-26

Comparing UI Responses: Great Recession versus COVID-19 Recession



Author Information

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





Disclaimer
This document was prepared by the Congressional Research Service (CRS). CRS serves as nonpartisan
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under the direction of Congress. Information in a CRS Report should not be relied upon for purposes other
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Congressional Research Service
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