Tax Extension Act of 1992

Summary

Unemployment Insurance Reform Act of 1991 - Title I: Federal Supplemental Compensation Program - Subtitle A: Establishment of Program - Establishes a Federal supplemental unemployment compensation program. Allows any State to enter into and participate in an agreement with the Secretary of Labor (the Secretary) under which the State agency which administers the State unemployment compensation law will make payments of Federal supplemental compensation: (1) to individuals who have exhausted all rights to regular compensation under State law, have no rights to such regular compensation or any additional State or Federal compensation, and are not receiving Canadian compensation; and (2) for any week of unemployment beginning in the individual's eligibility period. Sets forth provisions relating to exhaustion of regular benefits and weekly amount of supplemental benefits equal to regular benefits. Requires a State, under such an agreement, to establish a Federal supplemental compensation account with respect to the benefit year of each eligible individual who files an application. Limits benefit payments to not more than the amount in the individual's account. Sets forth formulas for determining the amount in such account. Provides that such amount shall be equal to the lesser of: (1) 100 percent of the total amount of regular compensation (including dependents' allowances) payable to the individual with respect to the most recent regular benefit year; or (2) the applicable limit times the average weekly benefit amount for the benefit year. Sets the applicable limit at: (1) 20 for an eight-percent period, i.e. one triggered by a total unemployment rate (TUR) of eight percent or more in the State, seasonally adjusted, for the most recent three months with available data; (2) 15 for a seven-percent period; and (3) ten for a six-percent period. Sets forth special rules relating to such applicable limits. Coordinates the Federal supplemental compensation program with the trade readjustment allowance program under the Trade Act of 1974. Sets forth general, special, and transitional rules for supplemental benefit periods, individual eligibility periods, State on and off indicators, and a temporary national trigger. Sets forth provisions for payments to States having such agreements for Federal supplemental compensation. Sets forth reachback provisions for certain individuals' eligibility for such benefits. Sets forth provisions relating to fraud and overpayments. Subtitle B: Repeal of Extended Program - Repeals the Federal-State Extended Unemployment Act of 1970, and references to the extended unemployment compensation program (established by such Act) in the Federal Unemployment Tax Act (FUTA) provisions of the Internal Revenue Code and in the Social Security Act (SSA). Title II: Modifications to Eligibility Provisions - Amends FUTA to limit the circumstances under which individuals may be disqualified for unemployment compensation under State law. Amends specified Federal law to repeal certain limitations on payment of unemployment compensation to former members of the Armed Forces. Reduces the length of the period of required active duty reserves to qualify for such payments. Amends FUTA to allow optional unemployment benefits for certain school employees, by making denial of such benefits discretionary rather than mandatory. Amends FUTA with respect to the treatment of certain determinations with respect to claims for unemployment compensation benefits under State law. Amends FUTA to require State agencies administering unemployment compensation to approve any training program involving classroom training, occupational skill training, basic or remedial education, or literacy or remedial English training, in the case of any individual who has received compensation under State law for ten weeks or more during the benefit year (thus allowing such individual to receive such compensation while participating in such training). Title III: Demonstration Program to Provide Job Search Assistance - Directs the Secretary to carry out a demonstration program to determine the feasibility of implementing job search assistance programs. Requires selection of three States to participate in such program, based on specified criteria. Requires that at least one of these States will replicate a prior successful demonstration project for job search assistance. Sets forth requirements for the program agreement with these States. Requires a job search assistance program, for purposes of this title, to: (1) require certain unemployment compensation recipients to participate in a qualified intensive job search program (the program) after receiving such compensation for ten weeks during any benefit year; (2) entitle such individuals to an intensive job search program voucher; and (3) disqualify those who do not satisfactorily participate in such program from receiving such compensation for a specified period. Makes such program requirements applicable to such recipients if, during a specified three-year period, they had at least 126 weeks of employment at wages of $30 or more a week with their last employer (or an equivalent amount computed under prescribed regulations). Sets forth exceptions to such program requirements and program qualifications. Provides that such vouchers entitle the organization (including the State employment service) providing the program to a payment from the State agency equal to the lesser of: (1) the reasonable costs of providing the program; or (2) the average weekly benefit amount in the State. Requires Federal payments from the supplemental compensation account to each participating State's account in the Unemployment Trust Fund in an amount equal to the payments made by the State agency for such program vouchers. Provides for payments on a calendar month basis, and for certification by the Secretary. Directs the Secretary to submit two interim reports and a final report to the Congress on the demonstraton program under this title. Title IV: Financing Reforms - Amends the Social Security Act (SSA) to provide for transfers of income taxes on unemployment benefits to the Unemployment Trust Fund. Modifies provisions for Federal unemployment accounts. Provides for an increase in quarterly credits for States with adequate balances. Provides for appropriate adjustments in transfers to the Federal unemployment account. Raises a ceiling on the supplemental compensation account. Provides for borrowing between Federal accounts, under specified circumstances, with respect to: (1) the employment security administration account; (2) the Federal unemployment account; or (3) supplemental compensation and reemployment assistance account. Directs the Secretary, within 12 months, to report to the Congress a proposal for revising the method of allocating grants among the States for administration of the unemployment insurance program. Prohibits the Secretary from revising such method until 12 months after such report is submitted to the Congress. Amends the SSA to establish an Advisory Council on Unemployment Compensation. Directs the Secretary to establish such a council by December 31, 1991, and every fifth year thereafter. Requires each such council to evaluate the unemployment compensation program. Sets forth membership and staff provisions. Requires each council to report to the Congress by October 1 of the year following the year in which is required to be established. Terminates each council after it submits its report. Title V: Budget Compliance Provisions - Subtitle A: Congressional Designation of Emergency - Designates the provisions of (and amendments made by) this Act as emergency requirements, pursuant to specified provisions of the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act). Subtitle B: Effect of Failure of President to Designate Emergency - Declares that specified provisions of this subtitle shall take effect only if the President does not, on the date of enactment, designate the provisions of (and amendments made by) this Act as emergency requirements under the Balanced Budget and Emergency Deficit Control Act of 1965. Amends Federal Unemployment Tax Act (FUTA) provisions of the Internal Revenue Code relating to the rate of the Federal unemployment tax. Modifies the formula for determining such rate to make such FUTA excise tax on employers equal to: (1) five and four-tenths percent of the total wages paid during the calendar year with respect to employment; and (2) a specified percentage of the total Federal taxable wages paid during the calendar year with respect to employment. (Provides that such percentage shall be lowered as it is phased-in, from 0.4 percent in 1993 to 0.2 percent in 1997 and thereafter.) Makes conforming modifications to credit provisions and tax computation provisions. Sets forth the applicable cost estimate of this Act for FY 1991 through 1995 for purposes of the Balanced Budget and Emergency Deficit Control Act of 1985. Provides, notwithstanding such cost estimate, for budgetary treatment under pay-as-you-go procedures. Sets forth findings relating to such treatment. Subtitle C: Additional Provisions - Exempts Federal supplemental compensation program payments under title I of this Act from any sequestration order issued under the Balanced Budget and Emergency Deficit Control Act of 1985 for FY 1992 or any succeeding fiscal year.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 25 July 1991

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 25 July 1991

   Introduced

   Introduced in House

   Source: IntroReferral

3. 25 July 1991

   Introduced

   Introduced in House

   Source: IntroReferral

4. 30 July 1991

   Committee

   Committee Consideration and Mark-up Session Held.

   Source: Committee

5. 30 July 1991

   Reported

   Ordered to be Reported (Amended).

   Source: Committee

6. 2 August 1991

   Calendars

   Placed on the Union Calendar, Calendar No. 114.

   Source: Calendars

7. 2 August 1991

   Reported

   Reported (Amended) by the Committee on Ways and Means. H. Rept. 102-185.

   Source: Committee

8. 2 August 1991

   Reported

   Reported (Amended) by the Committee on Ways and Means. H. Rept. 102-185.

   Source: Committee

9. 12 September 1991

   Reported

   Rules Committee Resolution H. Res. 221 Reported to House. Rule provides for consideration of H.R. 3040 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit. Measure will be read by section. Specified amendments are in order. It shall be in order to consider the amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill as an original bill for the purpose of amendment and all points of order against said substitute shall be waived. No amendment to the substitute shall be in order except those printed in the report accompanying this resolution. Said amendments shall be considered in the order, manner, and debatable as specified in the report and not subject to amendment. All points of order against the amendments printed in the report shall be waived.

   Source: Floor

10. 16 September 1991

    Floor

    Committee of the Whole House on the state of the Union rises leaving H.R. 3040 as unfinished business.

    Source: Floor

11. 16 September 1991

    Floor

    Rule provides for consideration of H.R. 3040 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit. Measure will be read by section. Specified amendments are in order. It shall be in order to consider the amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill as an original bill for the purpose of amendment and all points of order against said substitute shall be waived. No amendment to the substitute shall be in order except those printed in the report accompanying this resolution. Said amendments shall be considered in the order, manner, and debatable as specified in the report and not subject to amendment. All points of order against the amendments printed in the report shall be waived.

    Source: Floor

12. 16 September 1991

    Floor

    The Speaker designated the Honorable John Lewis to act as Chairman of the Committee.

    Source: Floor

13. 16 September 1991

    Floor

    House resolved itself into the Committee of the Whole House on the state of the Union pursuant to H. Res. 221 and Rule XXIII.

    Source: Floor

14. 16 September 1991

    Floor

    Considered under the provisions of rule H. Res. 221.

    Source: Floor

15. 16 September 1991

    Passed

    Rule H. Res. 221 passed House.

    Source: Floor

16. 17 September 1991

    Vote

    On passage Passed by recorded vote: 283 - 125 (Roll no. 267).

    Source: Floor

17. 17 September 1991

    Introduced

    Received in the Senate.

    Source: IntroReferral

18. 17 September 1991

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: Floor

19. 17 September 1991

    Vote

    Passed/agreed to in House: On passage Passed by recorded vote: 283 - 125 (Roll no. 267).

    Source: Floor

20. 17 September 1991

    Vote

    On motion to recommit with instructions Failed by recorded vote: 129 - 279 (Roll No. 266).

    Source: Floor

21. 17 September 1991

    Floor

    The previous question on the motion to recommit with instructions was ordered without objection.

    Source: Floor

22. 17 September 1991

    Floor

    Mr. Gingrich moved to recommit with instructions to Ways and Means.

    Source: Floor

23. 17 September 1991

    ResolvingDifferences

    Mr. Rostenkowski raised a point of order against the motion to recommit with instructions. The provisions of the Gingrich motion are non-germane because they exceed the scope of the bill. Sustained by the Chair.

    Source: ResolvingDifferences

24. 17 September 1991

    Passed

    The House adopted the amendment in the nature of a substitute as agreed to by the Committee of the Whole House on the state of the Union.

    Source: Floor

25. 17 September 1991

    Floor

    The previous question was ordered pursuant to the rule.

    Source: Floor

26. 17 September 1991

    Floor

    The House rose from the Committee of the Whole House on the state of the Union to report H.R. 3040.

    Source: Floor

27. 17 September 1991

    Floor

    DEBATE - Pursuant to the provisions of H. Res. 221, the Committee of the Whole proceeded with ten minutes of debate on the Rostenkowski amendments offered en bloc.

    Source: Floor

28. 17 September 1991

    Floor

    The House resolved into Committee of the Whole House on the state of the Union for further consideration.

    Source: Floor

29. 17 September 1991

    Floor

    Considered as unfinished business.

    Source: Floor

30. 18 September 1991

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

31. 16 June 1992

    Reported

    Committee on Finance. Ordered to be reported with an amendment in the nature of a substitute favorably.

    Source: Committee

32. 19 June 1992

    Calendars

    Placed on Senate Legislative Calendar under General Orders. Calendar No. 494.

    Source: Calendars

33. 19 June 1992

    Reported

    Committee on Finance. Reported to Senate by Senator Bentsen with an amendment in the nature of a substitute and an amendment to the title. With written report No. 102-300.

    Source: Committee

34. 19 June 1992

    Reported

    Committee on Finance. Reported to Senate by Senator Bentsen with an amendment in the nature of a substitute and an amendment to the title. With written report No. 102-300.

    Source: Committee

Votes

No vote records are attached yet.

Versions

• Engrossed in House · undated · Official file
• Introduced in House · undated · Official file
• Referred in Senate · undated · Official file
• Reported in House · undated · Official file
• Reported to Senate · undated · Official file

Documents

9 official files

• Reported to Senate (text)

  Reported to Senate · EN

  ViewDownloadOpen at official source

• Reported in House (text)

  Reported in House · EN

  ViewDownloadOpen at official source

• Referred in Senate (text)

  Referred in Senate · EN

  ViewDownloadOpen at official source

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Engrossed in House (text)

  Engrossed in House · EN

  ViewDownloadOpen at official source

• Reported to Senate with amendment(s)

  summary · EN · 19 June 1992

  Open at official source

• Passed House amended

  summary · EN · 17 September 1991

  Open at official source

• Reported to House with amendment(s)

  summary · EN · 2 August 1991

  Open at official source

• Introduced in House

  summary · EN · 25 July 1991

  Open at official source

Sponsors

• Rep. Rostenkowski, Dan [D-IL-8] · D · Sponsor
• Rep. Downey, Thomas J. [D-NY-2] · D · Sponsor
• Rep. Rangel, Charles B. [D-NY-19] · D · Sponsor
• Rep. Stark, Fortney Pete [D-CA-9] · D · Sponsor
• Rep. Ford, Harold E. [D-TN-8] · D · Sponsor
• Rep. Guarini, Frank J. [D-NJ-14] · D · Sponsor
• Rep. Pease, Donald J. [D-OH-13] · D · Sponsor
• Rep. Matsui, Robert T. [D-CA-3] · D · Sponsor
• Rep. Donnelly, Brian J. [D-MA-11] · D · Sponsor
• Rep. Coyne, William J. [D-PA-14] · D · Sponsor
• SANDER LEVIN · D · Sponsor
• Rep. Moody, Jim [D-WI-5] · D · Sponsor
• Rep. McDermott, Jim [D-WA-7] · D · Sponsor
• Rep. McGrath, Raymond J. [R-NY-5] · R · Sponsor
• Rep. AuCoin, Les [D-OR-1] · D · Sponsor
• Rep. Olver, John W. [D-MA-1] · D · Cosponsor
• Rep. Kolter, Joseph P. [D-PA-4] · D · Cosponsor
• Rep. Hayes, Charles A. [D-IL-1] · D · Cosponsor
• Rosa DeLauro · D · Cosponsor
• Rep. Stokes, Louis [D-OH-21] · D · Cosponsor
• Rep. Lehman, William [D-FL-13] · D · Cosponsor
• Rep. Wise, Robert E., Jr. [D-WV-3] · D · Cosponsor
• Rep. Mfume, Kweisi [D-MD-7] · D · Cosponsor
• Rep. Kildee, Dale E. [D-MI-7] · D · Cosponsor
• Rep. Kleczka, Gerald D. [D-WI-4] · D · Cosponsor
• · ssfi00 · Standing
• · hswm00 · Standing

Related records

• related to → Andean Trade Preference Act
• related to → Providing for the consideration of the bill (H.R. 3040) to provide a program of Federal supplemental compensation, and for other purposes.
• related to → Unemployment Insurance Reform Act of 1991
• related to ← Emergency Unemployment Compensation Act of 1991
• related to ← Emergency Unemployment Compensation Act of 1991
• related to ← Emergency Unemployment Compensation Act of 1991