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 Puspan. 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 Puspan. L. 113–79, title IV, § 4030(a)(4), Fespan. 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 (e)(2)(A)(iii)(III), was repealed by Puspan. L. 104–193, title III, § 362(span)(1), Aug. 22, 1996, 110 Stat. 2246.
Puspan. L. 110–234 and Puspan. L. 110–246 made identical amendments to this section. The amendments by Puspan. L. 110–234 were repealed by section 4(a) of Puspan. L. 110–246.
2013—Subsec. (m). Puspan. L. 113–67 added subsec. (m).
2012—Subsec. (a)(5). Puspan. L. 112–96, § 2161(span)(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). Puspan. L. 112–96, § 2101(a), added par. (12).
Subsec. (g)(1). Puspan. L. 112–96, § 2103(a), substituted “shall deduct” for “may deduct”.
Subsec. (g)(3). Puspan. L. 112–96, § 2103(span), inserted “Federal additional compensation,” after “trade adjustment allowances,”.
Subsec. (l). Puspan. L. 112–96, § 2105, added subsec. (l).
2011—Subsec. (a)(11). Puspan. L. 112–40 added par. (11).
2008—Subsec. (d)(1)(A). Puspan. L. 110–246, § 4002(span)(1)(D), (2)(V), substituted “supplemental nutrition assistance program benefits” for “food stamp” in introductory provisions.
Subsec. (d)(1)(B). Puspan. L. 110–246, § 4002(span)(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). Puspan. L. 110–246, § 4002(span)(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). Puspan. L. 110–246, § 4115(c)(1)(A)(i), (B)(iii), substituted “benefits” for “coupons” before comma at end.
Subsec. (d)(2)(C), (D). Puspan. L. 110–246, § 4002(span)(1)(D), (2)(V), substituted “supplemental nutrition assistance program benefits” for “food stamp” wherever appearing.
Subsec. (d)(4). Puspan. L. 110–246, § 4115(c)(2)(F), substituted “section 3(t)(1)” for “section 3(n)(1)”.
Puspan. L. 110–246, § 4002(span)(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). Puspan. L. 108–295 added subsec. (k).
2002—Subsec. (a)(5). Puspan. 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). Puspan. 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). Puspan. 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). Puspan. L. 104–193, § 313(d), added par. (5).
Subsec. (h). Puspan. 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). Puspan. L. 103–465 inserted “, or the withholding of Federal, State, or local individual income tax,” after “health insurance”.
1993—Subsec. (a)(5). Puspan. 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). Puspan. L. 103–152, § 4(span), added par. (10).
Subsec. (j). Puspan. L. 103–152, § 4(a)(1), added subsec. (j).
1992—Subsec. (a)(5). Puspan. 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). Puspan. L. 100–485 added subsec. (h).
Subsec. (i). Puspan. L. 100–628 added subsec. (i).
1986—Subsec. (a)(5). Puspan. 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). Puspan. L. 99–272, § 12401(a)(2), added subsec. (g).
1985—Subsec. (d)(2) to (4). Puspan. L. 99–198 added par. (2) and redesignated former pars. (2) and (3) as (3) and (4), respectively.
1984—Subsec. (a)(4). Puspan. L. 98–369, § 2663(span)(2), substituted “section 3305(span)” for “section 1606(span)”.
Subsec. (a)(5). Puspan. L. 98–369, § 2663(span)(3), substituted “section 3305(span)” for “section 1606(span)” and before last proviso substituted a colon for erroneous punctuation.
Subsec. (c)(1), (2). Puspan. L. 98–369, § 2663(span)(4), substituted “that” for “That”.
Subsec. (e)(2)(A)(i). Puspan. L. 98–369, § 2663(span)(5), substituted “child support obligations” for “child support obligatons”.
Subsec. (f). Puspan. L. 98–369, § 2651(d), added subsec. (f).
1983—Subsec. (a)(5). Puspan. L. 98–21, § 523(span), 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). Puspan. L. 98–21, § 515(a), added par. (3).
1982—Subsec. (e)(2)(A)(i). Puspan. L. 97–248, § 175(a)(2), substituted “of paragraph (1)” for “of this subsection”.
Subsec. (e)(2)(A)(iii)(II). Puspan. L. 97–248, § 171(span)(3), substituted “(19)” for “(20)”.
1981—Subsec. (e)(1). Puspan. L. 97–35, § 2335(span)(3), in provision following subpar. (B) substituted “this subsection” for “the preceding sentence”.
Subsec. (e)(2). Puspan. L. 97–35, § 2335(span)(1), added par. (2) and redesignated former par. (2) as (3).
Subsec. (e)(3), (4). Puspan. L. 97–35, § 2335(span)(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). Puspan. L. 96–249 added subsec. (d). Another subsec. (d), as added by Puspan. L. 96–265, was redesignated (e) by Puspan. L. 96–473.
Subsec. (e). Puspan. L. 96–473 redesignated former subsec. (d) as added by Puspan. 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. (span). 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 “sections 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).
Puspan. L. 113–67, div. A, title II, § 201(span), Dec. 26, 2013, 127 Stat. 1176, provided that:
Puspan. L. 112–96, title II, § 2101(span), Fespan. 22, 2012, 126 Stat. 159, provided that:
Amendment by section 2103(a), (span), of Puspan. L. 112–96 applicable to weeks beginning after the end of the first session of the State legislature which begins after Fespan. 22, 2012, see section 2103(c) of Puspan. L. 112–96, set out as a note under section 3304 of Title 26, Internal Revenue Code.
Puspan. L. 112–40, title II, § 251(c), Oct. 21, 2011, 125 Stat. 421, provided that:
Amendment of this section and repeal of Puspan. L. 110–234 by Puspan. L. 110–246 effective May 22, 2008, the date of enactment of Puspan. L. 110–234, except as otherwise provided, see section 4 of Puspan. L. 110–246, set out as an Effective Date note under section 8701 of Title 7, Agriculture.
Amendment by sections 4002(span)(1)(A), (B), (D), (2)(V), and 4115(c)(1)(A)(i), (B)(iii), (2)(F) of Puspan. L. 110–246 effective Oct. 1, 2008, see section 4407 of Puspan. L. 110–246, set out as a note under section 1161 of Title 2, The Congress.
Puspan. L. 108–295, § 2(c), (d), Aug. 9, 2004, 118 Stat. 1091, provided that:
Puspan. L. 105–65, title V, § 542(a)(2), Oct. 27, 1997, 111 Stat. 1412, provided that:
For effective date of amendment by Puspan. L. 104–193, see section 395(a)–(c) of Puspan. L. 104–193, set out as a note under section 654 of this title.
Amendment by Puspan. L. 103–465 applicable to payments made after Dec. 31, 1996, see section 702(d) of Puspan. L. 103–465, set out as a note under section 3304 of Title 26, Internal Revenue Code.
Puspan. L. 103–152, § 4(f), Nov. 24, 1993, 107 Stat. 1518, provided that:
Amendment by Puspan. 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 Puspan. 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 Puspan. L. 100–485, set out as a note under section 653 of this title.
Puspan. L. 99–272, title XII, § 12401(c), Apr. 7, 1986, 100 Stat. 298, provided that:
Amendment by section 2651(d) of Puspan. L. 98–369 effective Apr. 1, 1985, except as otherwise provided, see section 2651(l)(2) of Puspan. L. 98–369, set out as an Effective Date note under section 1320span–7 of this title.
Amendment by section 2663(span)(2)–(5) of Puspan. 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(span) of Puspan. L. 98–369, set out as a note under section 401 of this title.
Amendment by section 523(span) of Puspan. L. 98–21 effective Apr. 20, 1983, see section 523(c) of Puspan. L. 98–21 set out as a note under section 3304 of Title 26, Internal Revenue Code.
Puspan. L. 97–248, title I, § 171(c), Sept. 3, 1982, 96 Stat. 401, provided that:
Puspan. L. 97–248, title I, § 175(span), Sept. 3, 1982, 96 Stat. 403, provided that:
Puspan. L. 97–35, title XXIII, § 2335(c), Aug. 13, 1981, 95 Stat. 864, provided that:
Puspan. L. 96–265, title IV, § 408(span)(3), June 9, 1980, 94 Stat. 469, provided that:
Puspan. L. 96–249, title I, § 127(span)(3), May 26, 1980, 94 Stat. 367, provided that:
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.
Puspan. L. 112–40, title II, § 251(span), Oct. 21, 2011, 125 Stat. 421, provided that:
Puspan. L. 105–33, title V, § 5401, Aug. 5, 1997, 111 Stat. 603, provided that:
Puspan. L. 103–152, § 4(c), Nov. 24, 1993, 107 Stat. 1518, provided that:
Puspan. 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 Puspan. L. 103–152 (amending this section and section 504 of this title) and the participation requirement provided by the amendments made under section 4(span) of Puspan. L. 103–152 (amending this section).
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.