References in Text
The Federal Unemployment Tax Act, referred to in subsec. (a), is act Aug. 16, 1954, ch. 736, §§ 3301–3311, 68A Stat. 439, which is classified generally to chapter 23 (§ 3301 et seq.) of Title 26, Internal Revenue Code. For complete classification of this Act to the Code, see
section 3311 of Title 26 and Tables. The Internal Revenue Code of 1986, referred to in subsecs. (a)(5), (k)(2)(D), (F), and (m), is classified generally to Title 26, Internal Revenue Code. The Food and Nutrition Act of 2008, referred to in subsec. (d)(1)(B), (4), is Pub. L. 88–525, Aug. 31, 1964, 78 Stat. 703, which is classified generally to chapter 51 (§ 2011 et seq.) of Title 7, Agriculture.
section 3(t)(1) of the Act was redesignated
section 3(s)(1) by Pub. L. 113–79, title IV, § 4030(a)(4), Feb. 7, 2014, 128 Stat. 813, and is classified to
section 2012(s)(1) of Title 7. For complete classification of this Act to the Code, see
Short Title
note set out under
section 2011 of Title 7 and Tables.
section 662 of this title, referred to in subsec. (e)(2)(A)(iii)(III), was repealed by Pub. L. 104–193, title III, § 362(b)(1), Aug. 22, 1996, 110 Stat. 2246. Codification Pub. L. 110–234 and Pub. L. 110–246 made identical
Amendments
to this section. The
Amendments
by Pub. L. 110–234 were repealed by
section 4(a) of Pub. L. 110–246.
Amendments
2013—Subsec. (m). Pub. L. 113–67 added subsec. (m). 2012—Subsec. (a)(5). Pub. L. 112–96, § 2161(b)(2), substituted “the payment of short-time compensation under a short-time compensation program (as defined in
section 3306(v) of the Internal Revenue Code of 1986)” for “the payment of short-time compensation under a plan approved by the Secretary of Labor”. Subsec. (a)(12). Pub. L. 112–96, § 2101(a), added par. (12). Subsec. (g)(1). Pub. L. 112–96, § 2103(a), substituted “shall deduct” for “may deduct”. Subsec. (g)(3). Pub. L. 112–96, § 2103(b), inserted “Federal additional compensation,” after “trade adjustment allowances,”. Subsec. (l). Pub. L. 112–96, § 2105, added subsec. (l). 2011—Subsec. (a)(11). Pub. L. 112–40 added par. (11). 2008—Subsec. (d)(1)(A). Pub. L. 110–246, § 4002(b)(1)(D), (2)(V), substituted “supplemental nutrition assistance program benefits” for “food stamp” in introductory provisions. Subsec. (d)(1)(B). Pub. L. 110–246, § 4002(b)(1)(A), (B), (2)(V), substituted “supplemental nutrition assistance program” for “food stamp program” and “Food and Nutrition Act of 2008” for “Food Stamp Act of 1977”. Subsec. (d)(2)(B). Pub. L. 110–246, § 4002(b)(1)(B), (D), (2)(V), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act of 1977” in two places and “supplemental nutrition assistance program benefits” for “food stamp” wherever appearing. Subsec. (d)(2)(B)(i). Pub. L. 110–246, § 4115(c)(1)(A)(i), (B)(iii), substituted “benefits” for “coupons” before comma at end. Subsec. (d)(2)(C), (D). Pub. L. 110–246, § 4002(b)(1)(D), (2)(V), substituted “supplemental nutrition assistance program benefits” for “food stamp” wherever appearing. Subsec. (d)(4). Pub. L. 110–246, § 4115(c)(2)(F), substituted “
section 3(t)(1)” for “
section 3(n)(1)”. Pub. L. 110–246, § 4002(b)(1)(A), (B), (D), (2)(V), substituted “supplemental nutrition assistance program benefits agency” for “food stamp agency”, “Food and Nutrition Act of 2008” for “Food Stamp Act of 1977”, and “supplemental nutrition assistance program established” for “food stamp program established”. 2004—Subsec. (k). Pub. L. 108–295 added subsec. (k). 2002—Subsec. (a)(5). Pub. L. 107–147 substituted “
section 1103(c)(2) or 1103(d)(4) of this title” for “
section 1103(c)(2) of this title”. 1997—Subsec. (h)(1)(C). Pub. L. 105–33 substituted “subsections (i)(1), (i)(3), and (j) of
section 653 of this title” for “
section 653(i)(1) of this title in carrying out the child support
Enforcement
program under subchapter IV of this chapter”. Subsec. (i)(5). Pub. L. 105–65 struck out par. (5) which read as follows: “The provisions of this subsection shall cease to be effective beginning on October 1, 1994.” 1996—Subsec. (e)(5). Pub. L. 104–193, § 313(d), added par. (5). Subsec. (h). Pub. L. 104–193, § 316(g)(3), amended subsec. (h) generally. Prior to amendment, subsec. (h) read as follows: “(1) The State agency charged with the administration of the State law shall take such actions (in such manner as may be provided in the agreement between the Secretary of Health and Human Services and the Secretary of Labor under
section 653(e)(3) of this title) as may be necessary to enable the Secretary of Health and Human Services to obtain prompt access to any wage and unemployment compensation claims information (including any information that might be useful in locating an absent parent or such parent’s employer) for use by the Secretary of Health and Human Services, for purposes of
section 653 of this title, in carrying out the child support
Enforcement
program under subchapter IV of this chapter. “(2) Whenever the Secretary of Labor, after reasonable notice and opportunity for hearing to the State agency charged with the administration of the State law, finds that there is a failure to comply substantially with the requirement of paragraph (1), the Secretary of Labor shall notify such State agency that further payments will not be made to the State until such Secretary is satisfied that there is no longer any such failure. Until the Secretary of Labor is so satisfied, such Secretary shall make no further certification to the Secretary of the Treasury with respect to such State.” 1994—Subsec. (a)(5). Pub. L. 103–465 inserted “, or the withholding of Federal, State, or local individual income tax,” after “health insurance”. 1993—Subsec. (a)(5). Pub. L. 103–182 substituted “: Provided further, That amounts may be withdrawn for the payment of allowances under a self-employment assistance program (as defined in
section 3306(t) of the Internal Revenue Code of 1986); and” for “; and” at end. Subsec. (a)(10). Pub. L. 103–152, § 4(b), added par. (10). Subsec. (j). Pub. L. 103–152, § 4(a)(1), added subsec. (j). 1992—Subsec. (a)(5). Pub. L. 102–318 inserted “: Provided further, That amounts may be withdrawn for the payment of short-time compensation under a plan approved by the Secretary of Labor” before “; and” at end. 1988—Subsec. (h). Pub. L. 100–485 added subsec. (h). Subsec. (i). Pub. L. 100–628 added subsec. (i). 1986—Subsec. (a)(5). Pub. L. 99–272, § 12401(a)(1), inserted provision at end that amounts may be deducted from unemployment benefits and used to repay overpayments as provided in subsection (g) of this section. Subsec. (g). Pub. L. 99–272, § 12401(a)(2), added subsec. (g). 1985—Subsec. (d)(2) to (4). Pub. L. 99–198 added par. (2) and redesignated former pars. (2) and (3) as (3) and (4), respectively. 1984—Subsec. (a)(4). Pub. L. 98–369, § 2663(b)(2), substituted “
section 3305(b)” for “
section 1606(b)”. Subsec. (a)(5). Pub. L. 98–369, § 2663(b)(3), substituted “
section 3305(b)” for “
section 1606(b)” and before last proviso substituted a colon for erroneous punctuation. Subsec. (c)(1), (2). Pub. L. 98–369, § 2663(b)(4), substituted “that” for “That”. Subsec. (e)(2)(A)(i). Pub. L. 98–369, § 2663(b)(5), substituted “child support obligations” for “child support obligatons”. Subsec. (f). Pub. L. 98–369, § 2651(d), added subsec. (f). 1983—Subsec. (a)(5). Pub. L. 98–21, § 523(b), inserted provision that nothing in this paragraph shall be construed to prohibit deducting an amount from unemployment compensation otherwise payable to an individual and using the amount so deducted to pay for health insurance if the individual elected to have such deduction made and such deduction was made under a program approved by the Secretary of Labor. Subsec. (c)(3). Pub. L. 98–21, § 515(a), added par. (3). 1982—Subsec. (e)(2)(A)(i). Pub. L. 97–248, § 175(a)(2), substituted “of paragraph (1)” for “of this subsection”. Subsec. (e)(2)(A)(iii)(II). Pub. L. 97–248, § 171(b)(3), substituted “(19)” for “(20)”. 1981—Subsec. (e)(1). Pub. L. 97–35, § 2335(b)(3), in provision following subpar. (B) substituted “this subsection” for “the preceding sentence”. Subsec. (e)(2). Pub. L. 97–35, § 2335(b)(1), added par. (2) and redesignated former par. (2) as (3). Subsec. (e)(3), (4). Pub. L. 97–35, § 2335(b)(1), (2), redesignated former par. (2) as (3) and substituted “paragraph (1) or (2)” for “paragraph (1)”. Former par. (3) redesignated (4). 1980—Subsec. (d). Pub. L. 96–249 added subsec. (d). Another subsec. (d), as added by Pub. L. 96–265, was redesignated (e) by Pub. L. 96–473. Subsec. (e). Pub. L. 96–473 redesignated former subsec. (d) as added by Pub. L. 96–265 as subsec. (e). 1954—Subsec. (a)(5). Act Aug. 5, 1954, made it clear that the funds credited to the State account may, subject to certain restrictions, be used for administrative expenses of the State in connection with its unemployment compensation law. 1950—Subsec. (b). Act Aug. 28, 1950, inserted provisos. 1946—Subsec. (a)(5). Act Aug. 10, 1946, inserted proviso allowing payment of disability benefits. 1939—Subsec. (a). Act Aug. 10, 1939, substituted “Federal Unemployment Tax Act” for “
section 1101–1110 of this title”, amended pars. (1), (4), and (5) generally, and added pars. (8) and (9). Subsec. (c)(2). Act
June 20, 1939, substituted “unemployment” for “employment”. 1938—Subsec. (c). Act
June 25, 1938, added subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date
of 2013 Amendment Pub. L. 113–67, div. A, title II, § 201(b), Dec. 26, 2013, 127 Stat. 1176, provided that: “The amendment made by subsection (a) [amending this section] shall take effect upon the date of enactment of this Act [Dec. 26, 2013].”
Effective Date
of 2012 Amendment Pub. L. 112–96, title II, § 2101(b), Feb. 22, 2012, 126 Stat. 159, provided that: “The amendment made by subsection (a) [amending this section] shall apply to weeks beginning after the end of the first session of the State legislature which begins after the date of enactment of this Act [Feb. 22, 2012].” Amendment by
section 2103(a), (b), of Pub. L. 112–96 applicable to weeks beginning after the end of the first session of the State legislature which begins after Feb. 22, 2012, see
section 2103(c) of Pub. L. 112–96, set out as a note under
section 3304 of Title 26, Internal Revenue Code.
Effective Date
of 2011 Amendment Pub. L. 112–40, title II, § 251(c), Oct. 21, 2011, 125 Stat. 421, provided that: “(1) In general.—Except as provided in paragraph (2), the
Amendments
made by this section [amending this section] shall apply to erroneous payments established after the end of the 2-year period beginning on the date of the enactment of this Act [Oct. 21, 2011]. “(2) Authority.—A State may amend its State law to apply such
Amendments
to erroneous payments established prior to the end of the period described in paragraph (1).”
Effective Date
of 2008 AmendmentAmendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective May 22, 2008, the date of enactment of Pub. L. 110–234, except as otherwise provided, see
section 4 of Pub. L. 110–246, set out as an
Effective Date
note under
section 8701 of Title 7, Agriculture. Amendment by
section 4002(b)(1)(A), (B), (D), (2)(V), and 4115(c)(1)(A)(i), (B)(iii), (2)(F) of Pub. L. 110–246 effective Oct. 1, 2008, see
section 4407 of Pub. L. 110–246, set out as a note under
section 1161 of Title 2, The Congress.
Effective Date
of 2004 Amendment; Definitions Pub. L. 108–295, § 2(c), (d), Aug. 9, 2004, 118 Stat. 1091, provided that: “(c)
Effective Date
.—The amendment made by subsection (a) [amending this section] shall, with respect to a State, apply to certifications for payments (under
section 302(a) of the Social Security Act [42 U.S.C. 502(a)]) in rate years beginning after the end of the 26-week period beginning on the first day of the first regularly scheduled session of the State legislature beginning on or after the date of the enactment of this Act [Aug. 9, 2004]. “(d) Definitions.—For purposes of this section—“(1) the term ‘State’ includes the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands; “(2) the term ‘rate year’ means the rate year as defined in the applicable State law; and “(3) the term ‘State law’ means the unemployment compensation law of the State, approved by the Secretary of Labor under
section 3304 of the Internal Revenue Code of 1986 [26 U.S.C. 3304].”
Effective Date
of 1997 Amendment Pub. L. 105–65, title V, § 542(a)(2), Oct. 27, 1997, 111 Stat. 1412, provided that: “The amendment made by this subsection [amending this section] shall apply to any request for information made after the date of the enactment of this Act [Oct. 27, 1997].”
Effective Date
of 1996 AmendmentFor
Effective Date
of amendment by Pub. L. 104–193, see
section 395(a)–(c) of Pub. L. 104–193, set out as a note under
section 654 of this title.
Effective Date
of 1994 AmendmentAmendment by Pub. L. 103–465 applicable to payments made after Dec. 31, 1996, see
section 702(d) of Pub. L. 103–465, set out as a note under
section 3304 of Title 26, Internal Revenue Code.
Effective Date
of 1993 Amendment Pub. L. 103–152, § 4(f), Nov. 24, 1993, 107 Stat. 1518, provided that: “(1) The
Amendments
made by subsections (a) and (b) [amending this section and
section 504 of this title] shall take effect on the date one year after the date of the enactment of this Act [Nov. 24, 1993]. “(2) The provisions of subsections (c), (d), and (e) [enacting provisions set out as notes below and repealing provisions set out as a note under
section 3304 of Title 26, Internal Revenue Code] shall take effect on the date of enactment of this Act.”
Effective Date
of 1988 AmendmentAmendment by Pub. L. 100–628 effective Sept. 30, 1989, with provision for optional early implementation and provision for States whose legislatures have not been in session for at least 30 days between Nov. 7, 1988, and Sept. 30, 1989, see
section 3544(d) of this title. Amendment by Pub. L. 100–485 effective on first day of first calendar quarter beginning one year or more after Oct. 13, 1988, see
section 124(c)(1) of Pub. L. 100–485, set out as a note under
section 653 of this title.
Effective Date
of 1986 Amendment Pub. L. 99–272, title XII, § 12401(c), Apr. 7, 1986, 100 Stat. 298, provided that: “The
Amendments
made by this section [amending this section and
section 3304 and
3306 of Title 26, Internal Revenue Code] shall apply to recoveries made on or after the date of the enactment of this Act [Apr. 7, 1986] and shall apply with respect to overpayments made before, on, or after such date.”
Effective Date
of 1984 AmendmentAmendment by
section 2651(d) of Pub. L. 98–369 effective Apr. 1, 1985, except as otherwise provided, see
section 2651(l)(2) of Pub. L. 98–369, set out as an
Effective Date
note under
section 1320b–7 of this title. Amendment by
section 2663(b)(2)–(5) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see
section 2664(b) of Pub. L. 98–369, set out as a note under
section 401 of this title.
Effective Date
of 1983 AmendmentAmendment by
section 523(b) of Pub. L. 98–21 effective Apr. 20, 1983, see
section 523(c) of Pub. L. 98–21 set out as a note under
section 3304 of Title 26, Internal Revenue Code.
Effective Date
of 1982 Amendment Pub. L. 97–248, title I, § 171(c), Sept. 3, 1982, 96 Stat. 401, provided that: “The
Amendments
made by this section [amending this section and
section 653, 654, and 655 of this title] shall be effective on and after August 13, 1981.” Pub. L. 97–248, title I, § 175(b), Sept. 3, 1982, 96 Stat. 403, provided that: “The
Amendments
made by this section [amending this section and
section 652 of this title] shall be effective as of October 1, 1981.”
Effective Date
of 1981 Amendment Pub. L. 97–35, title XXIII, § 2335(c), Aug. 13, 1981, 95 Stat. 864, provided that: “The
Amendments
made by this section [amending this section and
section 654 of this title] shall take effect on the date of the enactment of this Act [Aug. 13, 1981], except that such
Amendments
shall not be requirements under
section 454 or
303 of the Social Security Act [42 U.S.C. 654, 503] before October 1, 1982.”
Effective Date
of 1980 Amendment Pub. L. 96–265, title IV, § 408(b)(3), June 9, 1980, 94 Stat. 469, provided that: “The
Amendments
made by this subsection [amending this section and
section 504 of this title] shall take effect
July 1, 1980.” Pub. L. 96–249, title I, § 127(b)(3),
May 26, 1980, 94 Stat. 367, provided that: “The
Amendments
made by this subsection [amending this section and
section 504 of this title] shall take effect on January 1, 1983.”
Transfer of Functions
Functions, powers, and duties of Secretary of Labor under subsec. (a)(1) of this section, insofar as relates to the prescription of personnel standards on a merit basis, transferred to Office of Personnel Management, see
section 4728(a)(2)(B) of this title. Application to Federal Payments Pub. L. 112–40, title II, § 251(b), Oct. 21, 2011, 125 Stat. 421, provided that: “(1) In general.—As a condition for administering any unemployment compensation program of the United States (as defined in paragraph (2)) as an agent of the United States, if the State determines that an erroneous payment was made by the State to an individual under any such program due to fraud committed by such individual, the State shall assess a penalty on such individual and deposit any such penalty received in the same manner as the State assesses and deposits such penalties under provisions of State law implementing
section 303(a)(11) of the Social Security Act [42 U.S.C. 503(a)(11)], as added by subsection (a). “(2) Definition.—For purposes of this subsection, the term ‘unemployment compensation program of the United States’ means—“(A) unemployment compensation for Federal civilian employees under subchapter I of chapter 85 of title 5, United States Code; “(B) unemployment compensation for ex-servicemembers under subchapter II of chapter 85 of title 5, United States Code; “(C) trade readjustment allowances under sections
231 through
234 of the Trade Act of 1974 (19 U.S.C. 2291–2294); “(D) disaster unemployment assistance under
section 410(a) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5177(a)); “(E) any Federal temporary extension of unemployment compensation; “(F) any Federal program which increases the weekly amount of unemployment compensation payable to individuals; and “(G) any other Federal program providing for the payment of unemployment compensation.” Clarifying Provision Relating to Base Periods Pub. L. 105–33, title V, § 5401, Aug. 5, 1997, 111 Stat. 603, provided that: “(a) In General.—No provision of a State law under which the base period for such State is defined or otherwise determined shall, for purposes of
section 303(a)(1) of the Social Security Act (42 U.S.C. 503(a)(1)), be considered a provision for a method of administration. “(b) Definitions.—For purposes of this section, the terms ‘State law’, ‘base period’, and ‘State’ shall have the meanings given them under
section 205 of the Federal-State Extended Unemployment Compensation Act of 1970 [Pub. L. 91–373] (26 U.S.C. 3304 note). “(c)
Effective Date
.—This section shall apply for purposes of any period beginning before, on, or after the date of the enactment of this Act [Aug. 5, 1997].” Profiling System Technical Assistance Pub. L. 103–152, § 4(c), Nov. 24, 1993, 107 Stat. 1518, provided that: “The Secretary of Labor shall provide technical assistance and advice to assist the States in implementing the profiling system required under the
Amendments
made by subsection (a) [amending this section and
section 504 of this title]. Such assistance shall include the development and identification of model profiling systems.” Profiling System Report to Congress Pub. L. 103–152, § 4(d), Nov. 24, 1993, 107 Stat. 1518, provided that, not later than 3 years after Nov. 24, 1993, the Secretary of Labor was to report to the Congress on the operation and effectiveness of the profiling system required under the
Amendments
made by
section 4(a) of Pub. L. 103–152 (amending this section and
section 504 of this title) and the participation requirement provided by the
Amendments
made under
section 4(b) of Pub. L. 103–152 (amending this section).
Transfer of Functions
For
Transfer of Functions
of other officers, employees, and agencies of Department of Labor, with certain exceptions, to Secretary of Labor, with to delegate, see Reorg. Plan No. 6 of 1950, §§ 1, 2, eff. May 24, 1950, 15 F.R. 3174, 64 Stat. 1263, set out in the Appendix to Title 5, Government Organization and Employees. Functions of Federal Security Administrator with respect to unemployment compensation transferred to Secretary of Labor by
section 1 of Reorg. Plan No. 2 of 1949 set out in the Appendix to Title 5.
section 1 of Reorg. Plan No. 2 of 1949 also provided that functions transferred by this section shall be performed by Secretary of Labor, or subject to his direction and control, by such officers, agencies, and employees of Department of Labor as he shall designate. “Administrator” substituted for “Board” by
section 2 of Reorg. Plan No. 2 of 1946, set out in the Appendix to Title 5.