(1)

in subsection (a)—

(2)

by striking subsections (b) and (c); and

(3)

by redesignating subsections (d) and (e) as subsections (b) and (c), respectively.

(1) In general

Section 203 of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note), as amended by subsection (a), is amended by adding at the end the following new subsection:

(h) Elevated National unemployment trigger

(1) In general

For purposes of this section:

(A) On indicator

There is a State on indicator for a week if the average rate of total unemployment for all States (seasonally adjusted) for the period consisting of the most recent 3 months for which data for all States are published before the close of such week is at least 0.5 percentage points higher than the lowest average rate of total unemployment for all States (seasonally adjusted) for any continuous 3-month period in the preceding 12 months.

(B) Off indicator

There is a State off indicator for a week if the average rate of total unemployment for all States (seasonally adjusted) for the period consisting of the most recent 3 months for which data for all States is published before the close of such week—

(i)

has decreased for not less than 2 consecutive months;

(ii)

is less than 5.5 percent; and

(iii)

is less than 1.5 percentage points above the average rate of total unemployment for all States (seasonally adjusted) for the period consisting of the most recent 3 months for which data for all States is published before the close of the first week for which there is an on indicator under subparagraph (A).

(2) Application

Notwithstanding the provision of any State law, any week for which there would otherwise be a State on indicator shall continue to be such a week and shall not be determined to be a week for which there is a State off indicator.

(3) Determinations of the rate of total unemployment

For purposes of this subsection, determinations of the rate of total unemployment for all States for any period (and of any seasonal adjustment) shall be made by the Secretary.

(4) Inclusion of determination in monthly employment situation reports

Notwithstanding any other provision of law, the Secretary, acting through the Commissioner of the Bureau of Labor Statistics, shall include in each monthly employment situation report published by the Commissioner a specific determination of whether or not there is an on indicator under paragraph (1)(A) in the United States.

(2) Coordination between elevated National unemployment trigger and other triggers

Section 203(b) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is amended by adding at the end the following new paragraph:

(3)

(A)

In the case of a State for which there is an on indicator for a week under subsection (h) and an on indicator for such week under subsection (f) or (g), section 202(b)(1) shall be applied by substituting—

(i)

100 per centum for 50 per centum in subparagraph (A); and

(ii)

twenty-six for thirteen in subparagraph (B).

(B)

The increase in amounts in an account by reason of subparagraph (A) shall be in addition to any increases in amounts in an account by reason of paragraph (3) of section 202(b).

(A)

in the matter preceding subparagraph (A), by striking The State law and inserting Subject to paragraph (3) and section 203(b)(3), the State law;

(B)

in subparagraph (A), by inserting or at the end;

(C)

in subparagraph (B), by striking , or at the end and inserting a period; and

(D)

by striking subparagraph (C); and

(1)

the date the State changes its statutes, regulations, or policies in order to comply with such amendment; or

(2)

January 1, 2027.

(1)

paragraph (3)—

(2)

by striking paragraphs (4), (5), and (7) and redesignating paragraph (6) as paragraph (4); and

(3)

in paragraph (4), as so redesignated, by striking paragraphs (3), (4), and (5) and inserting paragraph (3).

(1)

in paragraph (1), by striking twelve weeks— and all that follows through 5 per centum and inserting twelve weeks equal or exceeded 5 percent;

(2)

in paragraph (2), by striking either subparagraph (A) or subparagraph (B) of; and

(3)

by striking the second and third sentences.

(1)

in paragraph (18), by striking and at the end;

(2)

by redesignating paragraph (19) as paragraph (20); and

(3)

by inserting after paragraph (18) the following new paragraph:

(19)

the minimum duration of benefits is at least 26 weeks and no variable duration formula that provides for maximum weeks of benefits of fewer than 26 weeks is used, or, in the case of a State that uses a maximum benefit entitlement, an individual’s maximum benefit entitlement may not be less than 26 times the individual’s weekly benefit amount; and

(1)

the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or

(2)

January 1, 2027.

(1)

in paragraph (19), by striking and at the end;

(2)

by redesignating paragraph (20) as paragraph (21); and

(3)

by inserting after paragraph (19) the following new paragraph:

(20)

an individual’s weekly benefit amount is equal to the lesser of—

(A)

the maximum weekly benefit amount under the State law; or

(B)

an amount equal to the quotient of—

(i)

an amount equal to at least 75 percent of the total earnings in the quarter of the individual’s base period with the highest earnings; divided by

(ii)

13; and

(1)

the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or

(2)

January 1, 2027.

(1)

in paragraph (20), by striking and at the end;

(2)

by redesignating paragraph (21) as paragraph (22); and

(3)

by inserting after paragraph (20) the following new paragraph:

(21)

the maximum weekly benefit amount may not be less than 2/3 of the State's average weekly wage (as determined by the Secretary of Labor) as of October 1 of each calendar year and applied for claims effective on or after January 1 of the subsequent calendar year; and

(1)

the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or

(2)

January 1, 2027.

(1)

in paragraph (21), by striking and at the end;

(2)

by redesignating paragraph (22) as paragraph (25); and

(3)

by inserting after paragraph (21) the following new paragraphs:

(22)

an individual is not denied unemployment compensation under any State law provisions relating to ability to work, availability for work, active search for work, or refusal to accept work, solely on the basis of the number of hours of work such individual is seeking, provided that the individual is seeking at least the lesser of—

(A)

20 hours of work per week; or

(B)

a number of hours of work per week equal to at least 1/2 of the typical number of hours worked per week in the individual’s base period;

(23)

an unemployed individual may claim benefits for a week of partial unemployment where the individual performs less than full-time work while continuing to search for additional part-time or full-time work in accordance with State law if their earnings are less than the individual’s weekly benefit amount;

(24)

when determining the weekly benefit amount for an individual claiming a benefit for a week of partial unemployment, the State disregards, at a minimum, earnings equal to 1/3 of the individual’s weekly benefit amount in computing the individual’s weekly benefit for partial unemployment; and

(1)

the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or

(2)

January 1, 2027.

(1)

in paragraph (24), by striking and at the end;

(2)

by redesignating paragraph (25) as paragraph (27); and

(3)

by inserting after paragraph (24) the following new paragraphs:

(25)

the State law—

(A)

uses a base period that consists of 4 completed calendar quarters preceding the effective date of the claim and includes the most recently completed calendar quarter before the start of the benefit year for purposes of determining eligibility for unemployment compensation; or

(B)

provides that, in the case of an individual who would not otherwise be eligible for unemployment compensation under the State law because of the use of a base period that does not meet the requirements described in subparagraph (A), eligibility is determined using a base period that consists of 4 completed calendar quarters preceding the effective date of the claim and includes the most recently completed calendar quarter before the start of the benefit year;

(26)

in the case of an individual who would not otherwise be eligible for unemployment compensation under State law because the individual took unpaid leave or reduced pay for medical, parental, or caregiving purposes during the base period, or because the individual was incapable of work due to illness, injury, or disability during the base period, eligibility shall be determined using a base period that includes the State’s standard or alternative base period and at least 4 additional consecutive quarters immediately before the base period or alternative base period; and

(1)

the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or

(2)

January 1, 2027.

(1)

in subsection (a)—

(2)

by adding at the end the following new subsection:

(g) Definition of compelling reason

(1) In general

For purposes of subsection (a)(27), the Secretary of Labor shall establish a definition for the term compelling reason.

(2) Requirements

In defining the term compelling reason, the Secretary shall include the following reasons:

(A) Illness or disability of a qualified family member

(i) In general

The illness or disability of a qualified family member of the individual.

(ii) Qualified family member

For purposes of clause (i), the term qualified family member means, with respect to an individual—

(I)

a spouse (including a domestic partner in a civil union or other registered domestic partnership recognized by a State) and a spouse's parent;

(II)

a child and a child's spouse;

(III)

a parent and a parent's spouse;

(IV)

a sibling and a sibling's spouse;

(V)

a grandparent, a grandchild, or a spouse of a grandparent or grandchild; and

(VI)

any other individual who is related by blood or affinity and whose association with the individual is the equivalent of a family relationship (as determined under regulations issued by the Secretary of the Labor).

(B) Accompany the individual's spouse

In order to accompany such individual's spouse—

(i)

to a place which is outside of the individual’s commuting area; and

(ii)

due to a change in location of the spouse's employment.

(C) Relocation of workplace

The relocation of the workplace of the individual to a place which is outside of the individual’s commuting area.

(D) Care for a child

The need to care for a child when child care has been lost and an alternative arrangement cannot be reasonably secured.

(E) Unusual risk

The individual’s job presents any unusual risk to the health or safety of the individual.

(F) Employer’s failure to conform to State and Federal laws

The employee’s reasonable belief that the employer failed to conform to any State or Federal law relating to wages, hours, working conditions, collective bargaining, harassment, discrimination, retaliation, or reasonable accommodations.

(G) Other reasons

Other reasons determined appropriate by the State.

(1)

the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or

(2)

January 1, 2027.

(1)

in subsection (a)—

(2)

by adding at the end the following new subsection:

(h) Victims of a qualifying act of violence or harassment

(1) Documentation

For purposes of subsection (a)(28), a voluntary separation of an individual shall be considered to be attributable to such individual being a victim of a qualifying act of violence or harassment if such individual submits such evidence as the State deems sufficient.

(2) Sufficient documentation

For purposes of paragraph (1), a State shall deem sufficient—

(A)

evidence of such qualifying act of violence or harassment in the form of—

(i)

a sworn statement and a form of identification;

(ii)

a police or court record;

(iii)

documentation from a professional from whom such individual has sought assistance, including those associated with medical, legal, or religious professions or a victim service provider; or

(iv)

any other documentation determined appropriate by the Secretary of Labor or the State; and

(B)

an attestation that such voluntary separation is attributable to such qualifying act of violence or harassment.

(3) Definitions

(A) In general

Subject to subparagraph (B), in this section:

(i) Qualifying act of violence or harassment

The term qualifying act of violence or harassment means an act, conduct, or pattern of conduct that is or could constitute any of the following:

(I)

Domestic violence.

(II)

Dating violence.

(III)

Sexual assault.

(IV)

Stalking.

(V)

Sexual harassment.

(VI)

Other harassment.

(ii) Victim of a qualifying Act of violence or harassment

The term ‘victim of a qualifying act of violence or harassment’ includes—

(I)

an individual who has experienced or is experiencing a qualifying act of violence or harassment; and

(II)

an individual whose family or household member has experienced or is experiencing a qualifying act of violence or harassment.

(iii) Violence Against Women Act definitions

The terms domestic violence, dating violence, sexual assault, stalking, and victim service provider have the meanings given such terms in section 40002 of the Violence Against Women Act of 1994, except that if the corresponding paragraph for any such term is amended after the date of enactment of this subsection, such amendment shall not apply for the purpose of this subsection until the earlier of—

(I)

the date the State changes its statutes, regulations, or policies in order to comply with such amendment; or

(II)

the date that is 2 years after the date of enactment of such amendment.

(iv) Sexual harassment

The term sexual harassment means hostile, intimidating, or oppressive behavior based on sex that creates an offensive work environment.

(v) Other harassment

The term other harassment has the meaning given the term harassment (other than sexual harassment) under State law, regulation, or policy.

(B) States may apply broader definition

A State may adopt a broader definition of any term under clause (i), (ii) (iii), (iv), or (v) of subparagraph (A).

(1)

the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or

(2)

January 1, 2027.

(1)

in paragraph (28), by striking and at the end;

(2)

by redesignating paragraph (29) as paragraph (30); and

(3)

by inserting after paragraph (28) the following new paragraph:

(29)

compensation is immediately paid to an individual for their first week of otherwise compensable unemployment without a waiting week; and

(1)

the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or

(2)

January 1, 2027.

(1)

in paragraph (29), by striking and at the end;

(2)

by redesignating paragraph (30) as paragraph (31); and

(3)

by inserting after paragraph (29) the following new paragraph:

(30)

an individual’s completion of a temporary employment assignment is considered to be an involuntary layoff for the purposes of determining eligibility for unemployment compensation, regardless of whether or not the individual has contacted the employer after a temporary assignment has ended; and

(1)

the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or

(2)

January 1, 2027.

(1) In general

Section 3304(a) of the Internal Revenue Code of 1986, as previously amended by this title, is amended—

(2) Conforming amendment

Section 303(a)(5) of the Social Security Act (42 U.S.C. 503(a)(5)), is amended, in the last proviso, by inserting , as required under section 3304(a)(31) of such Code after 1986).

(1)

the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or

(2)

January 1, 2027.

(1) In general

Section 3304(a) of the Internal Revenue Code of 1986, as previously amended by this title, is amended—

(2) Conforming amendment

Section 303(a)(5) of the Social Security Act (42 U.S.C. 503(a)(5)), is amended, in the fifth proviso, by inserting , as required under section 3304(a)(32) of such Code after 1986).

(1) Flexibility

(2) Permitting employers to file claim on behalf of employees

Section 3306(v) of the Internal Revenue Code of 1986 is amended—

(1)

the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or

(2)

January 1, 2027.

(1) In general

Section 3304(a) of the Internal Revenue Code of 1986, as previously amended by this title, is amended—

(2) State may reduce minimum thresholds

Nothing in the paragraph (33) of section 3304(a) of the Internal Revenue Code of 1986, as added by paragraph (1), shall preclude a State from reducing the dollar thresholds described in such paragraph (32).

(1)

the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or

(2)

January 1, 2027.

(1)

in paragraph (33), by striking and at the end;

(2)

by redesignating paragraph (34) as paragraph (35); and

(3)

by inserting after paragraph (33) the following new paragraph:

(34)

an individual performing any service shall be considered an employee and not an independent contractor for the purpose of the State law, unless—

(A)

the individual is free from control and direction in connection with the performance of the service, both under the contract for the performance of service and in fact;

(B)

the service is performed outside the usual course of the business of the employer; and

(C)

the individual is customarily engaged in an independently established trade, occupation, profession, or business of the same nature as that involved in the service performed; and

(1)

the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or

(2)

January 1, 2027.

(1)

by striking subparagraphs (B) and (C); and

(2)

by redesignating subparagraph (D) as subparagraph (B).

(1)

in section 3304(a), as previously amended by this Act—

(2)

by inserting after section 3304, the following new section:

3304A. Dependents' allowance

(a) In general

Subject to the succeeding provisions of this section, for purposes of section 3304(a)(35), a State shall provide, in the case of any individual who is entitled to receive unemployment compensation and who has any dependents, a dependents' allowance in an amount equal to the amount specified in subsection (b) per dependent per week.

(b) Amount specified

(1) In general

The amount specified in this subsection is an amount equal to—

(A)

for 2027, $25; and

(B)

for 2028 or a subsequent year, the dollar amount specified in this subsection for the preceding year increased by the percentage change in the Consumer Price Index for All Urban Consumers for the 12-month period ending with June of such preceding year.

(2) Rounding

If any amount determined under paragraph (1)(B) is not a multiple of $1, such amount shall be rounded to the nearest multiple of $1.

(c) Dependent defined

In this section, the term dependent shall have the meaning given that term under State law, except that such term shall include—

(1)

any child in the care of the individual who is under the age of 18, including a natural child, an adopted child, and a stepchild;

(2)

any child, including stepchild, natural child, or adopted child, who, prior to enrollment as full-time student, was in the care of the individual seeking benefits, so long as the child remain enrolled as a full-time student and is under the age of 24;

(3)

any eligible foster child (as defined in section 152(f)(1)(C)) placed with the individual;

(4)

an immediate family member with a disability who is in the care of the individual or their household, regardless of whether or not the family member resides in the individual's household;

(5)

a nonworking senior family member living in the household of the individual;

(6)

a nonworking spouse who is not receiving unemployment compensation; and

(7)

other individuals determined appropriate by the Secretary of Labor.

(d) Regulations

Not later than 3 months after the date of enactment of this section, the Secretary of Labor shall issue regulations to carry out this section.

(1) Internal Revenue Code of 1986

Section 3304(a)(4) of the Internal Revenue Code of 1986 is amended—

(2) Social Security Act

Section 303(a)(5) of the Social Security Act is amended by striking ; and at the end and inserting :Provided further, That amounts may be withdrawn for the payment of dependents' allowances under section 3304A; and.

(1)

the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or

(2)

January 1, 2027.

(1)

in paragraph (35), by striking and at the end;

(2)

by redesignating paragraph (36) as paragraph (37); and

(3)

by inserting after paragraph (35) the following new paragraph:

(36)

compensation is not denied to an otherwise eligible individual if the separation is due to a labor dispute if—

(A)

the individual has been locked out by their employer;

(B)

the dispute is the result of the employer’s failure to conform to the provisions of a labor contract;

(C)

the dispute is the result of the employer’s failure to conform to any State or Federal law relating to wages, hours, working conditions, or collective bargaining; or

(D)

the individual and others of the same grade or class are not participating in the dispute, financing it, or directly interested in it; and

(1)

the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or

(2)

January 1, 2027.

(1)

by striking applies, compensation shall and inserting the following: “applies—

(I)

compensation shall;

(2)

in subclause (I), as added by paragraph (1), by inserting except that at the end; and

(3)

by adding at the end the following new subclause:

(II)

if compensation is denied to any individual for any week under subclause (I) and such individual was not offered an opportunity to perform such services for the educational institution for the second of such academic years or terms, such individual shall be entitled to a retroactive payment of the compensation for each week for which the individual filed a timely claim for compensation and for which compensation was denied solely by reason of subclause (I),

(1)

the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or

(2)

January 1, 2027.

(1)

in section 3304(a), as previously amended by this Act—

(2)

by inserting after section 3304A, as added by section 215, the following new section:

3304B. Emergency enhanced unemployment compensation

(a) Compensation

(1) In general

Subject to the succeeding provisions of this section, for purposes of section 3304(a)(37), during an emergency period with respect to a State, section 3304(a)(20)(B)(i) shall be applied with respect to the State by substituting 100 percent for at least 75 percent. The additional amount an individual receives pursuant to the application of the preceding sentence shall be referred to as emergency enhanced unemployment compensation.

(2) Emergency period

For purposes of paragraph (1), the term emergency period means, with respect to a State, any period during which—

(A)

a public health emergency has been declared under section 319 of the Public Health Service Act with respect to the State (including a nationwide emergency); or

(B)

a major disaster or emergency has been declared by the President under section 401 or 501, respectively, of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5170, 5191).

(b) Payments to States

(1) In general

(A) Full reimbursement

There shall be paid to each State an amount equal to 100 percent of—

(i)

the total amount of emergency enhanced unemployment compensation paid to individuals by the State pursuant to this section; and

(ii)

any additional administrative expenses incurred by the State by reason of making such payments (as determined by the Secretary of Labor).

(B) Terms of payments

Sums payable to any State under this section shall be payable, either in advance or by way of reimbursement (as determined by the Secretary of Labor), in such amounts as the Secretary of Labor estimates the State will be entitled to receive under this section for each calendar month, reduced or increased, as the case may be, by any amount by which the Secretary of Labor finds that the Secretary’s estimates for any prior calendar month were greater or less than the amounts that should have been paid to the State. Such estimates may be made on the basis of such statistical, sampling, or other method as may be agreed upon by the Secretary of Labor and the State agency of the State involved.

(2) Certifications

The Secretary of Labor shall from time to time certify to the Secretary of the Treasury for payment to each State the sums payable to such State under this section.

(3) Deposit

Sums payable to any State under this section shall be deposited in the account of such State in the Unemployment Trust Fund. Amounts deposited under preceding sentence may only be used by the State for the payment of emergency enhanced unemployment compensation under this section.

(4) Funding

There are appropriated from the general fund of the Treasury, without fiscal year limitation, such sums as may be necessary for purposes of this section.

(c) Fraud and overpayments

(1) In general

If an individual knowingly has made, or caused to be made by another, a false statement or representation of a material fact, or knowingly has failed, or caused another to fail, to disclose a material fact, and as a result of such false statement or representation or of such nondisclosure such individual has received an amount of emergency enhanced unemployment compensation to which such individual was not entitled, such individual—

(A)

shall be ineligible for further emergency enhanced unemployment compensation in accordance with the provisions of the applicable State unemployment compensation law relating to fraud in connection with a claim for unemployment compensation; and

(B)

shall be subject to prosecution under section 1001 of title 18, United States Code.

(2) Repayment

In the case of individuals who have received amounts of emergency enhanced unemployment compensation to which they were not entitled, the State shall require such individuals to repay the amounts of such emergency enhanced unemployment compensation to the State agency, except that the State agency shall waive such repayment if it determines that—

(A)

the payment of such emergency enhanced unemployment compensation was not based on fraud on the part of any such individual; and

(B)

such repayment would be contrary to equity and good conscience.

(3) Recovery by State agency

(A) In general

The State agency may recover the amount to be repaid, or any part thereof, by deductions from any emergency enhanced unemployment compensation payable to such individual or from any unemployment compensation payable to such individual under any State or Federal unemployment compensation law administered by the State agency or under any other State or Federal law administered by the State agency which provides for the payment of any assistance or allowance with respect to any week of unemployment, during the 3-year period after the date such individual received the payment of the emergency enhanced unemployment compensation to which they were not entitled, in accordance with the same procedures as apply to the recovery of overpayments of regular unemployment benefits paid by the State.

(B) Opportunity for hearing

No repayment shall be required, and no deduction shall be made, until a determination has been made, notice thereof and an opportunity for a fair hearing has been given to the individual, and the determination has become final.

(4) Review

Any determination by a State agency under this section shall be subject to review in the same manner and to the same extent as determinations under the State unemployment compensation law, and only in that manner and to that extent.

(5) Deposit in State unemployment fund

Any amount recovered by a State agency pursuant to this section shall be deposited in the account of such State in the Unemployment Trust Fund. Amounts deposited under preceding sentence may only be used by the State for the payment of emergency enhanced unemployment compensation under this section.

(d) Payment To be disregarded for purposes of all Federal and Federally assisted programs

A emergency enhanced unemployment compensation payment shall not be regarded as income and shall not be regarded as a resource for the month of receipt and the following 12 months, for purposes of determining the eligibility of the recipient (or the recipient’s spouse or family) for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds.

(e) Regulations

Not later than 3 months after the date of enactment of this section, the Secretary of Labor shall issue regulations to carry out this section.

(1)

the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or

(2)

January 1, 2027.

(1)

in section 3304(a), as previously amended by this Act—

(2)

by inserting after section 3304B, as added by section 218, the following new section:

3304C. Jobseeker allowance

(a) Allowance

(1) In general

Subject to the succeeding provisions of this section, for purposes of section 3304(a)(38), a State shall provide for a weekly jobseeker allowance to any eligible individual in accordance with standards established by the Secretary of Labor.

(2) Eligible individual

In this section, the term eligible individual means an individual who, for any week—

(A)

is unemployed or partially employed, including self-employment;

(B)

is—

(i)

subject to paragraph (4), able to work and available to work; and

(ii)

subject to paragraph (5), actively seeking work;

(C)

(i)

is at least 19 years of age (or at least 18 years of age in the case of an individual in foster care under the responsibility of the State); or

(ii)

has earned a high school diploma or its recognized equivalent; and

(D)

subject to paragraph (3), has an adjusted gross income for the most recently completed tax year that does not exceed the contribution and benefit base as determined under section 230 of the Social Security Act.

(3) Exception to AGI limitation

The requirement under paragraph (2)(D) shall not apply to an individual in a household if, in the past 6 months—

(A)

another member of such household has been separated from employment;

(B)

the individual has become separated or divorced from their spouse; or

(C)

another member of the individual’s household has died.

(4) Able to work and available to work

(A) In general

For purposes of paragraph (2)(B)(i), subject to subparagraph (B), an individual shall be considered to be able to work and available to work as long as any limit on the individual’s ability to work or availability to work does not constitute a withdrawal from the labor market. For purposes of the preceding sentence, an individual shall not be considered to have withdrawn from the labor market if the individual is able to work and available to work for 8 or more hours per week.

(B) Exceptions

A jobseeker allowance shall not be denied to an otherwise eligible individual for any week during which the individual is not able to work and available for work because the individual—

(i)

is not available for work outside of the locality of the individual’s residence;

(ii)

is not available for work during hours when they are the primary caregiver for a child or dependent;

(iii)

is attending a training course with the approval of the State agency in compliance with any regulations issued by the Secretary of Labor;

(iv)

is appearing for jury duty before any court under a lawfully issued summons;

(v)

has been temporarily laid off and is available to work only for the employer that has temporarily laid off the individual; or

(vi)

is temporarily ill or injured.

(5) Actively seeking work

(A) In general

For purposes of paragraph (2)(B)(ii), subject to subparagraphs (B) and (C), an individual shall be considered to be actively seeking work if the individual—

(i)

engages in an active search for employment that is appropriate in light of the employment available in the labor market and the individual's skills and capabilities, including a number of employer contacts that is consistent with the standards developed by the Secretary of Labor and communicated to the individual;

(ii)

maintains a record of such work search, including employers contacted, method of contact, and date contacted;

(iii)

when requested, provides such record to the State agency; and

(iv)

is registered for employment services in such a manner and to such extent as prescribed by the Secretary of Labor.

(B) Special rule for self-employment

In the case of an individual with a work history that includes self-employment, the individual may be considered actively seeking work if the individual—

(i)

is engaged in activities (which may include State-approved entrepreneurial training, business counseling, and technical assistance) relating to resuming self-employment that meets requirements established by the Secretary of Labor;

(ii)

maintains a record of such activities; and

(iii)

when requested, provides such record to the State agency.

(C) Exceptions

A jobseeker allowance shall not be denied to an otherwise eligible individual for any week during which the individual is not actively seeking work because the individual—

(i)

is attending a training course with the approval of the State agency and the Secretary of Labor;

(ii)

has been temporarily laid off with a reasonable expectation the individual will return to work soon;

(iii)

has a specified start date for new employment;

(iv)

is appearing for jury duty before any court under a lawfully issued summons; or

(v)

has a compelling reason (as defined in section 3304(g)) or is a victim of a qualifying act of violence or harassment (as determined pursuant to section 3304(h)).

(6) May not refuse offer of suitable work

(A) In general

Subject to subparagraphs (B) and (C), an individual shall not be eligible for a jobseeker allowance if the individual refuses an offer of suitable work.

(B) Nonsuitable work

Work shall not be considered suitable work for an individual if the work—

(i)

poses an unreasonable risk to the individual’s health, safety, or morals;

(ii)

is not within the individual’s experience, training, or physical capability to perform;

(iii)

is outside of the locality of the individual’s residence or is an unreasonable distance from such residence; or

(iv)

meets other criteria established by the Secretary of Labor.

(C) Exceptions

A jobseeker allowance shall not be denied to an otherwise eligible individual for any week for refusing an offer of suitable work if—

(i)

the position offered is vacant due directly to a strike, lockout, or other labor dispute;

(ii)

the wages, hours, or other conditions of the work offered are substantially less favorable to the individual than those prevailing for similar work in the locality;

(iii)

the position pays wages less than the higher of—

(I)

the minimum wage provided by section 6(a)(1) of the Fair Labor Standards Act of 1938 (29 U.S.C. 206(a)(1)), without regard to any exemption;

(II)

any applicable State or local minimum wage;

(iv)

if as a condition of being employed the individual would be required to join a company union or to resign from or refrain from joining any bona fide labor organization;

(v)

the position was not offered to such individual in writing; or

(vi)

the work meets other criteria established by the Secretary.

(b) Amount of jobseeker allowance

(1) Amount

(A) In general

Subject to the succeeding provisions of this subsection, the weekly amount of a jobseeker allowance shall be an amount equal to—

(i)

for 2027, $250; and

(ii)

for 2028 or a subsequent year, the dollar amount specified in this subparagraph for the preceding year increased by the percentage change in the Consumer Price Index for All Urban Consumers for the 12-month period ending with June of such preceding year.

(B) Rounding

If any amount determined under subparagraph (A)(ii) is not a multiple of $1, such amount shall be rounded to the nearest multiple of $1.

(2) Reduced amount for individuals exclusively seeking part-time work

In the case of an eligible individual who is available to work for less than 20 hours per week, the amount of the jobseeker allowance for such individual for a week shall be equal to 50 percent of the jobseeker allowance that would otherwise apply under paragraph (1) for such week.

(3) Reduced amount for individuals receiving unemployment benefits

In the case of an eligible individual who is receiving unemployment compensation under any State of Federal law for a week, the amount of the jobseeker allowance for such individual for such week (determined after application of paragraph (2)) shall be reduced by the amount of such regular compensation or extended compensation for such week.

(4) Increased amount for certain individuals in States with elevated unemployment

(A) In general

For weeks beginning in an elevated unemployment period, in the case of an eligible individual that meets the prior income threshold described in subparagraph (C), the amount of the jobseeker allowance for such individual for the week (determined after the application of paragraphs (2) and (3)) shall be increased by an amount equal to—

(i)

the lesser of—

(I)

an amount equal to 1.4 percent of the amount of the individual's earned income for the most recently completed tax year (or the immediately preceding tax year, if the individual has not filed a return of tax for the most recently completed tax year); or

(II)

two-thirds of the State's average weekly wage (as determined by the Secretary of Labor); reduced by

(ii)

the amount of the jobseeker allowance for such individual for such week (determined after application of paragraphs (2) and (3)); reduced by

(iii)

the amount of any reduction of the jobseeker allowance for such individual for such week pursuant to paragraph (3).

(B) Elevated unemployment period

For purposes of subparagraph (A), the term elevated unemployment period means any period during which an extended benefit period would be in effect under subsection (f) or (g) of section 203 of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) if such subsection was applied by substituting 7.5 percent for 5.5 percent.

(C) Prior income threshold

(i) In general

For purposes of subparagraph (A), an eligible individual meets the prior income threshold described in this subparagraph for a week if—

(I)

the individual's earned income for the most recently completed tax year was equal to or greater than $10,000; and

(II)

the individual provides such documentation of prior earned income as the Secretary determines appropriate, such as, but not limited to, tax returns, Form W–2s, Form 1099s, and pay stubs.

(ii) Inflation adjustment

(I) In general

In the case of any taxable year beginning in a calendar year after 2027, the dollar amount in clause (i)(I) shall be increased by an amount equal to—

(aa)

such dollar amount; multiplied by

(bb)

the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2026 for calendar year 2016 in subparagraph (A)(ii) thereof.

(II) Rounding

Any increase determined under subclause (I) shall be rounded to the nearest multiple of $100 in the case of an adjustment of the amount in subsection (a)(1).

(D) Earned income

In this paragraph, the term earned income has the meaning given that term in section 32(c)(2) of the Internal Revenue Code of 1986.

(5) Earnings disregard

(A) In general

Subject to subparagraph (B), an individual may earn up to 100 percent of the amount of the individual's weekly jobseeker allowance without losing eligibility for the weekly jobseeker allowance.

(B) Reduction

In the case of an individual who is not receiving regular compensation or extended compensation under any State of Federal law with respect to a week, if the individual's earnings are greater than 1/4 of the amount of the individual's weekly jobseeker allowance (determined after application of paragraphs (2), (3), and (4)) for the week, the amount of the individual's weekly jobseeker allowance (as so determined) for the week shall be reduced by 75 cents for each dollar earned above 1/4 of the amount of the individual's weekly jobseeker allowance (as so determined).

(c) Jobseeker allowance account

(1) In general

A State shall establish, for each eligible individual who files an application for a jobseeker allowance, a jobseeker allowance account.

(2) Maximum amount

The maximum amount of a jobseeker allowance payable to any individual for whom a jobseeker allowance account is established under paragraph (1) may not exceed the amount established in such account for such individual.

(3) Base-tier jobseeker allowance

The amount established in an account under paragraph (1) shall be equal to 26 times the amount of the weekly jobseeker allowance (as determined under subsection (b), taking into account the application of paragraph (4) of such subsection but not taking into account the application of paragraphs (2), (3), and (5) of such subsection). Such amount shall be referred to in this section as the base-tier jobseeker allowance.

(4) First-tier jobseeker allowance

(A) In general

If, at the time that the amount added to an individual's account under paragraph (3) is exhausted, or at any time during the individual's benefit year, such individual's State is in an extended benefit period under section 203(d) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note), such account shall be augmented by an amount (in this section referred to as first tier jobseeker allowance) equal to 13 times the amount of the weekly jobseeker allowance (as determined under subsection (b), taking into account the application of paragraph (4) of such subsection but not taking into account the application of paragraphs (2), (3), and (5) of such subsection).

(B) Limitation

The account of an individual may be augmented not more than once under this paragraph.

(5) Second-tier additional jobseeker allowance

(A) In general

If, at the time that the amount added to an individual's account under paragraph (4) is exhausted, or at any time during the individual's benefit year, such individual's State is in a second-tier high unemployment period under section 202(b)(3)(B)(i) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note), such account shall be augmented by an amount (in this section referred to as second-tier jobseeker allowance) equal to 13 times the amount of the weekly jobseeker allowance (as determined under subsection (b) of this section, taking into account the application of paragraph (4) of such subsection but not taking into account the application of paragraphs (2), (3), and (5) of such subsection).

(B) Limitation

The account of an individual may be augmented not more than once under this paragraph.

(6) Third-tier additional jobseeker allowance

(A) In general

If, at the time that the amount added to an individual's account under paragraph (5) is exhausted, or at any time during the individual's benefit year, such individual's State is in a third-tier high unemployment period under section 202(b)(3)(B)(ii) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note), such account shall be augmented by an amount (in this section referred to as third-tier jobseeker allowance) equal to 13 times the amount of the weekly jobseeker allowance (as determined under subsection (b) of this section, taking into account the application of paragraph (4) of such subsection but not taking into account the application of paragraphs (2), (3), and (5) of such subsection).

(B) Limitation

The account of an individual may be augmented not more than once under this paragraph.

(7) Fourth-tier additional jobseeker allowance

(A) In general

If, at the time that the amount added to an individual's account under paragraph (6) is exhausted, or at any time during the individual's benefit year, such individual's State is in a fourth-tier high unemployment period under section 202(b)(3)(B)(iii) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note), such account shall be augmented by an amount (in this section referred to as fourth-tier jobseeker allowance) equal to 13 times the amount of the weekly jobseeker allowance (as determined under subsection (b) of this section, taking into account the application of paragraph (4) of such subsection but not taking into account the application of paragraphs (2), (3), and (5) of such subsection).

(B) Limitation

The account of an individual may be augmented not more than once under this paragraph.

(d) Payments to States

(1) In general

(A) Full reimbursement

There shall be paid to each State an amount equal to 100 percent of—

(i)

the total amount of jobseeker allowances paid to individuals by the State pursuant to this section; and

(ii)

any additional administrative expenses incurred by the State by reason of making such payments (as determined by the Secretary of Labor).

(B) Terms of payments

Sums payable to any State under this section shall be payable, either in advance or by way of reimbursement (as determined by the Secretary of Labor), in such amounts as the Secretary of Labor estimates the State will be entitled to receive under this section for each calendar month, reduced or increased, as the case may be, by any amount by which the Secretary of Labor finds that the Secretary’s estimates for any prior calendar month were greater or less than the amounts that should have been paid to the State. Such estimates may be made on the basis of such statistical, sampling, or other method as may be agreed upon by the Secretary of Labor and the State agency of the State involved.

(2) Certifications

The Secretary of Labor shall from time to time certify to the Secretary of the Treasury for payment to each State the sums payable to such State under this section.

(3) Deposit

Sums payable to any State under this section shall be deposited in the account of such State in the Unemployment Trust Fund. Amounts deposited under preceding sentence may only be used by the State for the payment of jobseeker allowances under this section.

(4) Funding

There are appropriated from the general fund of the Treasury, without fiscal year limitation, such sums as may be necessary for purposes of this section.

(e) Fraud and overpayments

(1) In general

If an individual knowingly has made, or caused to be made by another, a false statement or representation of a material fact, or knowingly has failed, or caused another to fail, to disclose a material fact, and as a result of such false statement or representation or of such nondisclosure such individual has received an amount of jobseeker allowances to which such individual was not entitled, such individual—

(A)

shall be ineligible for further jobseeker allowances in accordance with the provisions of the applicable State unemployment compensation law relating to fraud in connection with a claim for unemployment compensation; and

(B)

shall be subject to prosecution under section 1001 of title 18, United States Code.

(2) Repayment

In the case of individuals who have received amounts of jobseeker allowances to which they were not entitled, the State shall require such individuals to repay the amounts of such jobseeker allowances to the State agency, except that the State agency shall waive such repayment if it determines that—

(A)

the payment of such jobseeker allowance was not based on fraud on the part of any such individual; and

(B)

such repayment would be contrary to equity and good conscience.

(3) Recovery by State agency

(A) In general

The State agency may recover the amount to be repaid, or any part thereof, by deductions from any jobseeker allowance payable to such individual or from any unemployment compensation payable to such individual under any State or Federal unemployment compensation law administered by the State agency or under any other State or Federal law administered by the State agency which provides for the payment of any assistance or allowance with respect to any week of unemployment, during the 3-year period after the date such individual received the payment of the jobseeker allowance to which they were not entitled, in accordance with the same procedures as apply to the recovery of overpayments of regular unemployment benefits paid by the State.

(B) Opportunity for hearing

No repayment shall be required, and no deduction shall be made, until a determination has been made, notice thereof and an opportunity for a fair hearing has been given to the individual, and the determination has become final.

(4) Review

Any determination by a State agency under this section shall be subject to review in the same manner and to the same extent as determinations under the State unemployment compensation law, and only in that manner and to that extent.

(5) Deposit in State unemployment fund

Any amount recovered by a State agency pursuant to this section shall be deposited in the account of such State in the Unemployment Trust Fund. Amounts deposited under preceding sentence may only be used by the State for the payment of jobseeker allowances under this section.

(f) Payment To be disregarded for purposes of all Federal and Federally assisted programs

A jobseeker allowance payment shall not be regarded as income and shall not be regarded as a resource for the month of receipt and the following 12 months, for purposes of determining the eligibility of the recipient (or the recipient’s spouse or family) for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds.

(g) Regulations

Not later than 3 months after the date of enactment of this section, the Secretary of Labor shall issue regulations to carry out this section.

(1) Internal Revenue Code of 1986

Section 3304(a)(4) of the Internal Revenue Code of 1986, as amended by section 215, is amended—

(2) Social Security Act

Section 303(a)(5) of the Social Security Act, as amended by section 215, is amended by striking ; and at the end and inserting :Provided further, That amounts may be withdrawn for the payment of jobseeker allowances under section 3304C; and.

(1)

the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or

(2)

January 1, 2027.