Unemployment Compensation Amendments of 1992

enactedUnited States· United States Congress· EN

Introduced

26 May 1992

Last action

3 July 1992 · President

Status

Became Public Law No: 102-318.

Summary

Unemployment Compensation Amendments of 1992 - Title I: Extension of Emergency Unemployment Compensation Program - Amends the Emergency Unemployment Compensation Act of 1991 (Public Law 102-164, as amended) to extend the emergency unemployment compensation (EUC) program. Changes the EUC program termination date (currently July 4, 1992) to the earliest of: (1) April 1, 1993; (2) the first day of the third month after the first month (after June 1992) for which the applicable unemployment rate is less than six and one-half percent; or (3) the first day of the first month (after June 1992) for which the applicable unemployment rate is less than six percent. Makes the applicable unemployment rate for any month, for such purposes, the average rate (seasonally adjusted) of total unemployment in all States for the most recent three calendar months for which data are published before the beginning of such month. Provides for specified reductions of benefits during periods after June 13, 1992, and after December 31, 1992 (or three months prior to any earlier termination date for the program than April 1, 1993). Provides, therefore, up to : (1) 33 weeks of EUC benefits in certain high-unemployment States and 26 weeks in all other States, respectively, for claimants prior to June 14, 1992; (2) 26 or 20 weeks, respectively, for new claimants on or after such date; and (3) 13 or 10 weeks, respectively, for new claimants on or after January 1, 1993 (or any earlier date for the final three-month phaseout). Provides for up to three months continuation of EUC benefits for certain individuals receiving such benefits for a week during which such termination date occurs. Modifies EUC eligibility requirements to: (1) make a 20-week work requirement inapplicable; (2) provide that an individual is not ineligible by reason of subsequent entitlement to regular benefits; and (3) provide certain transition rules, including a waiver of recovery of certain overpayments and an option to defer rights to certain regular benefits. Provides, under specified conditions, that certain Persian Gulf Crisis reservists may receive an EUC weekly benefit amount equal to that they were receiving under the regular State unemployment compensation program when they were called to active duty. Title II: Modifications to Extended Benefits Program - Amends the Federal-State Extended Unemployment Compensation Act of 1970 to modify trigger provisions for the extended benefits (EB) program. Provides for an EB State "on" indicator for a month if the average rate of total unemployment (seasonally adjusted) for the most recent three months for which data are published before the close of such month is: (1) six percent or more; and (2) 110 percent or more of such average rate for either (or both) of the corresponding three-month periods ending in the two preceding calendar years. (Current law uses the State insured unemployment rate, rather than the State total unemployment rate, in the trigger formula.) Provides for additional weeks of EB program benefits during high unemployment periods (when the trigger period average rate of total unemployment is eight percent or more). Repeals certain special eligibility requirements under the EB program. Increases the amount of Federal reimbursement under the EB program. Makes these amendments to the EB program effective on October 1, 1993, with certain exceptions. Title III: Modifications to Federal Unemployment Tax - Amends Federal Unemployment Tax Act (FUTA) provisions of the Internal Revenue Code (IRC) to modify the Federal unemployment tax rate. Reduces the percentage of Federal taxable wages, which is part of the formula for determining the FUTA rate of an employer, from the current 0.8 (which is currently scheduled to return to 0.6 when a 0.2 surtax expires in 1996) to 0.3 in 1994 through 1996 and 0.25 in 1997 and thereafter; but increases the FUTA taxable wage base in 1994 and thereafter to the average annual covered wage. Amends IRC to require the appropriate State agency to provide to each individual filing a claim for unemployment compensation under State law a written explanation of: (1) the Federal and State taxation of unemployment benefits; and (2) the requirements to make payments of estimated Federal and State income taxes. Amends the Social Security Act (SSA) to allow States to include information on the earned income credit under IRC in certain mailings relating to unemployment compensation, at no cost if such additional information does not increase the postage cost of such mailings. Amends IRC to extend by two years (until January 1, 1995) the current exclusion from coverage under FUTA of agricultural labor performed before such date by an individual who is admitted to the United States to perform such agricultural labor under certain provisions of the Immigration and Nationality Act. Requires the Advisory Council on Unemployment Compensation to report by February 1, 1994, to specified congressional committees on such FUTA exclusion treatment of agricultural labor performed by aliens. Extends by one year the grace period for State repayment of Federal loans to State unemployment funds (before certain penalty taxes on employers take effect in such States with overdue loans), if the State amended its unemployment compensation law during 1992 or 1993 to increase estimated contributions requirements by at least 25 percent. Title IV: Modification to Regular State Unemployment Compensation Programs - Amends the Internal Revenue Code (IRC) to provide for treatment of short-time compensation programs which provide partial unemployment benefits to individuals whose workweeks have been reduced by at least ten percent. Allows State laws to provide for unemployment compensation funds to be withdrawn for the payment of such short-time compensation under a plan approved by the Secretary of Labor. Directs the Secretary of Labor to assist States in establishing and implementing short-time compensation programs by: (1) developing model legislative language and proposing appropriate revisions; and (2) providing technical assistance and guidance. Requires the Secretary to report to the Congress on implementation of these short-time compensation program provisions. Requires each employer covered under a State unemployment compensation law to: (1) post statements (prescribed by the State agency) regarding benefit rights and other matters in places readily accessible to employees; and (2) furnish to each terminated employee written statements (provided by the State agency) regarding claims for compensation. Title V: Financing Provisions - Amends the Internal Revenue Code (IRC) to extend by two years, through December 31, 1997, a phase out of personal exemptions for certain high income taxpayers. Amends IRC to disallow an income tax deduction for remuneration for services in excess of $1,000,000 per employee per year to certain covered employees or former employees who are or had been officers of the taxpayer (and not including any employee-owners of personal service corporations). Aggregates remuneration from certain related employers for purposes of such $1,000,000. (Makes such amendment retroactive to cover amounts paid or accrued on or after January 1, 1992, but waives estimated tax provisions with respect to underpayments created or increased by such amendment.) Amends the Social Security Act to provide for transfer of revenues from income taxes on unemployment benefits to the Unemployment Trust Fund. Bases such transfers on estimates of benefit payments. Sets forth a transition rule requiring the Secretary of the Treasury, by the end of FY 1992, to transfer from the general fund of the Treasury to the Unemployment Trust Fund, for credit to the extended unemployment compensation account, an amount equal to that which would have been appropriated to the Unemployment Trust Fund for months beginning on or before enactment of this Act if such transfer amendments had been in effect for all months after December 31, 1990. Revises provisions for Federal unemployment accounts. Modifies provisions for the extended unemployment compensation account with respect to transfers and increases the ceiling on such account. Reduces the ceiling on the Federal unemployment account. Provides for borrowing among the employment security administration account, the Federal unemployment account, and the extended unemployment compensation account. Amends specified Federal law relating to civil service employment to provide that if any Federal agency does not deposit a required amount in the Federal Employees Compensation Account for unemployment benefits within 30 days after notification by the Secretary of Labor, such Secretary shall notify the Secretary of the Treasury of such failure and that Secretary shall transfer such amount to such Account from amounts otherwise appropriated to such Federal agency. Extends, to December 31, 1994, the deadline for a report on a study of the allocation of funds among States for the administration of unemployment compensation programs (such report is required under the Emergency Unemployment Compensation Act of 1991). Title VI: Budgetary Treatment - Provides that any amount of new budget authority, outlays, or receipts resulting from this Act shall not be considered for any purpose under the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) (BBEDCA). Exempts EUC payments under the Emergency Unemployment Compensation Act of 1991 from sequestration orders under BBEDCA.

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

Timeline

26 May 1992
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
26 May 1992
Introduced
Introduced in House
Source: IntroReferral
26 May 1992
Introduced
Introduced in House
Source: IntroReferral
27 May 1992
Committee
Committee Consideration and Mark-up Session Held.
Source: Committee
27 May 1992
Reported
Ordered to be Reported by Voice Vote.
Source: Committee
27 May 1992
Referred
Referred to the Subcommittee on Legislation and National Security.
Source: Committee
2 June 1992
Reported
Reported by the Committee on Ways and Means. H. Rept. 102-543, Part I.
Source: Committee
2 June 1992
Reported
Reported by the Committee on Ways and Means. H. Rept. 102-543, Part I.
Source: Committee
3 June 1992
Vote
Ordered to be Reported by the Yeas and Nays: 27 - 13.
Source: Committee
3 June 1992
Committee
Committee Consideration and Mark-up Session Held.
Source: Committee
3 June 1992
Committee
Subcommittee Consideration and Mark-up Session Held.
Source: Committee
3 June 1992
Committee
Forwarded by Subcommittee to Full Committee.
Source: Committee
4 June 1992
Reported
Rules Committee Resolution H. Res. 475 Reported to House. Rule provides for consideration of H.R. 5260 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. Bill is closed to amendments. Upon adoption of this resolution, the amendment printed in the report accompanying this resolution shall be considered as having been adopted in the House and in the Committee of the Whole, and all points of order against the bill, as amended and against its consideration shall be waived. No further amendment to the bill shall be in order.
Source: Floor
4 June 1992
Committee
Committee on Finance; Senate Subcommittee on Taxation. Hearings held prior to introduction and/or referral. Hearings printed: S.Hrg. 102-932.
Source: Committee
9 June 1992
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: Floor
9 June 1992
Vote
On passage Passed by the Yeas and Nays: 261 - 150 (Roll no. 179).
Source: Floor
9 June 1992
Vote
Passed/agreed to in House: On passage Passed by the Yeas and Nays: 261 - 150 (Roll no. 179).
Source: Floor
9 June 1992
Vote
On motion to recommit with instructions Failed by the Yeas and Nays: 191 - 219 (Roll no. 178).
Source: Floor
9 June 1992
Floor
Mr. Archer moved to recommit with instructions to Ways and Means.
Source: Floor
9 June 1992
Floor
The previous question was ordered pursuant to the rule.
Source: Floor
9 June 1992
Floor
The House rose from the Committee of the Whole House on the state of the Union to report H.R. 5260.
Source: Floor
9 June 1992
Floor
Rule provides for consideration of H.R. 5260 with ninety minutes of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit. Measure will be read by section. Bill is closed to amendments. Upon adoption of this resolution, the amendment printed in the report accompanying this resolution shall be considered as having been adopted in the House and in the Committee of the Whole, and all points of order against the bill, as amended and against its consideration shall be waived. No further amendment to the bill shall be in order.
Source: Floor
9 June 1992
Floor
The Speaker designated the Honorable John Lewis to act as Chairman of the Committee.
Source: Floor
9 June 1992
Floor
House resolved itself into the Committee of the Whole House on the state of the Union pursuant to H. Res. 475 and Rule XXIII.
Source: Floor
9 June 1992
Passed
Rule H. Res. 475 passed House.
Source: Floor
9 June 1992
Floor
Considered under the provisions of rule H. Res. 475.
Source: Floor
9 June 1992
Calendars
Placed on the Union Calendar, Calendar No. 321.
Source: Calendars
9 June 1992
Reported
Reported by the Committee on Government Operations. H. Rept. 102-543, Part II.
Source: Committee
9 June 1992
Reported
Reported by the Committee on Government Operations. H. Rept. 102-543, Part II.
Source: Committee
11 June 1992
Reported
Committee on Finance. Ordered to be reported with an amendment in the nature of a substitute favorably. Prior to receiving the bill from the House.
Source: Committee
12 June 1992
Introduced
Received in the Senate and read twice and referred to the Committee on Finance.
Source: IntroReferral
15 June 1992
Reported
Committee on Finance. Reported to Senate by Senator Bentsen with an amendment in the nature of a substitute. Without written report.
Source: Committee
15 June 1992
Calendars
Placed on Senate Legislative Calendar under General Orders. Calendar No. 483.
Source: Calendars
15 June 1992
Reported
Committee on Finance. Reported to Senate by Senator Bentsen with an amendment in the nature of a substitute. Without written report.
Source: Committee
18 June 1992
Floor
Measure laid before Senate by unanimous consent.
Source: Floor
19 June 1992
ResolvingDifferences
Senate insisted on its amendment, requested a conference.
Source: ResolvingDifferences
19 June 1992
Floor
Considered by Senate.
Source: Floor
19 June 1992
Passed
Passed/agreed to in Senate: Passed Senate with an amendment by Voice Vote.
Source: Floor
23 June 1992
ResolvingDifferences
Senate appointed conferees. Bentsen; Moynihan; Baucus; Packwood; Dole.
Source: ResolvingDifferences
24 June 1992
Floor
Message on Senate action sent to the House.
Source: Floor
29 June 1992
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: ResolvingDifferences
29 June 1992
Passed
On motion that the House disagree to the Senate amendment, and agree to a conference Agreed to without objection.
Source: ResolvingDifferences
29 June 1992
Floor
The previous question was ordered without objection.
Source: Floor
29 June 1992
Floor
DEBATE - The House proceeded with one hour of debate on the motion to instruct conferees on the part of the House not to agree to the inclusion of Section 601 of the House bill in the Conference agreement, and to disagree to any provisions exempting the bill from the Balanced Budget Agreement.
Source: Floor
29 June 1992
ResolvingDifferences
Mr. Archer moved that the House instruct conferees.
Source: ResolvingDifferences
29 June 1992
ResolvingDifferences
Mr. Rostenkowski asked unanimous consent that the House disagree to the Senate amendment, and agree to a conference.
Source: ResolvingDifferences
30 June 1992
Floor
Message on House action received in Senate.
Source: Floor
30 June 1992
Floor
By unanimous consent, the Speaker reserved the authority to make additional appointments and to make changes in the appointment of conferees.
Source: Floor
30 June 1992
ResolvingDifferences
The Speaker appointed conferees - from the Committee on Ways and Means for consideration of the House bill, and the Senate amendment, and modifications committed to conference: Rostenkowski, Ford (TN), Downey, Kennelly, Andrews (TX), Archer, Vander Jagt, and Shaw.
Source: ResolvingDifferences
2 July 1992
ResolvingDifferences
The previous question was ordered without objection.
Source: ResolvingDifferences
2 July 1992
Vote
Conference report agreed to in Senate: Senate agreed to conference report by Yea-Nay Vote. 93-3. Record Vote No: 145.
Source: ResolvingDifferences
2 July 1992
Reported
Rules Committee Resolution H. Res. 511 Reported to House. Rule provides for consideration of the conference report to H.R. 5260. Upon the adoption of this resolution it shall be in order to consider the conference report on H.R. 5260. All points of order against the conference report and against its consideration are waived. The conference report shall be considered as read when called up for consideration.
Source: Floor
2 July 1992
Passed
Motions to reconsider laid on the table Agreed to without objection.
Source: ResolvingDifferences
2 July 1992
Vote
Conference report agreed to in House: On agreeing to the conference report Agreed to by the Yeas and Nays: 396 - 23 (Roll no. 267).
Source: ResolvingDifferences
2 July 1992
Floor
Presented to President.
Source: Floor
2 July 1992
President
Presented to President.
Source: President
2 July 1992
Passed
Conferees agreed to file conference report.
Source: ResolvingDifferences
2 July 1992
Vote
On agreeing to the conference report Agreed to by the Yeas and Nays: 396 - 23 (Roll no. 267).
Source: ResolvingDifferences
2 July 1992
Floor
DEBATE - The House proceeded with one hour of debate on the conference report.
Source: Floor
2 July 1992
Passed
Mr. Rostenkowski brought up conference report H. Rept. 102-650 by previously agreed to special order.
Source: ResolvingDifferences
2 July 1992
ResolvingDifferences
Conference report H. Rept. 102-650 filed.
Source: ResolvingDifferences
2 July 1992
ResolvingDifferences
Conference report filed: Conference report H. Rept. 102-650 filed.
Source: ResolvingDifferences
2 July 1992
Floor
Message on Senate action sent to the House.
Source: Floor
2 July 1992
Passed
Conference committee actions: Conferees agreed to file conference report.
Source: ResolvingDifferences
3 July 1992
Became law
Became Public Law No: 102-318.
Source: President
3 July 1992
Became law
Signed by President.
Source: BecameLaw
3 July 1992
President
Signed by President.
Source: President

Votes

2 July 1992 · Conference Report Agreed to · On the Conference Report H.R. 5260 · Conference Report Agreed to · Official source

Yes 93 · No 3 · Abstain — · Absent/not voting 4

Showing the first 4 recorded positions. Vote totals above are complete.

Versions

Engrossed Amendment Senate · — · Download file
Engrossed in House · — · Download file
Enrolled Bill · — · Download file
Introduced in House · — · Download file
Referred in Senate · — · Download file
Reported in House · — · Download file
Reported to Senate · — · Download file

Documents

12 official files

Reported to Senate (text)

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Reported to Senate (text)
Reported to Senate · EN
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Reported in House (text)
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Referred in Senate (text)
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Introduced in House (text)
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Enrolled Bill (text)
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Engrossed in House (text)
Engrossed in House · EN
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Engrossed Amendment Senate (text)
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Public Law (PDF)
Public Law · EN · 4 July 1992
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Conference report filed in House
summary · EN · 2 July 1992
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Passed Senate amended
summary · EN · 19 June 1992
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Passed House amended
summary · EN · 9 June 1992
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Introduced in House
summary · EN · 26 May 1992
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Direct relationships

Legal framework · Unemployment Compensation Amendments of 1992 · H.R. 5260 (102nd) · US

Identifier matchPROJECTS_FROM
Same us record 102-hr-5260 projected from PoliticalRepo US row.
Unemployment Compensation Amendments of 1992

Sources

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Official source: https://www.congress.gov/bill/102nd-congress/house-bill/5260
Open data entity: https://api.congress.gov/v3/bill/102/hr/5260
us · 102-hr-5260 · source updated 4 February 2025