January 2000, Vol. 123, No. 1
Changes in unemployment insurance legislation in 1999Robert Kenyon, Jr.
Sveral Federal enactments during 1999 affected the Federal-State unemployment compensation program. Public Law 106–113, Consolidated Appropriations Act, 2000, reauthorizes programs under the Trade Adjustment Assistance Act and the North American Transitional Assistance Act through September 30, 2001. In order to receive allowances under these Acts, individuals must have been entitled to unemployment compensation during a specified period and must have exhausted all rights to such benefits, along with other conditions. The Ticket to Work and Work Incentives Improvement Act of 1999 (P.L.106–170) extends the exclusion from the definition of wages for Federal unemployment tax purposes of employer-provided educational assistance for undergraduates. The provision is effective with respect to courses beginning after May 31, 2000, and before January 1, 2002. This Act also allows States the option of permitting domestic service employers to file annual, rather than quarterly, wage reports required under section 1137 of the Social Security Act, thereby aligning the reporting of wages with the payment of income taxes for certain employers. Section 1137 provides for an income and eligibility verification system for certain federally funded public benefits. The provision is effective upon enactment.
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