,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #chac  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #g1 #bjad,mr4 
,cicill9e introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means1 & 9 addition to ! ,committees on
 ,transportation & ,infra/ructure &     
,agriculture1 = a p]iod to be           
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to provide a       
?ree-mon? ext5sion = ! em]g5cy          
unemploym5t comp5sation program1        
retroactive to its expiration1 & to     
(fset ! co/s ( su* ext5sion4  #a4 ,%ort 
title ,?is ,act may be cit$ z ! ,em]g5cy
 ,unemploym5t ,comp5sation ,cont9uation 
,act4  #b4 ,cont9uation ( em]g5cy       
unemploym5t comp5sation program  7a7    
,ext5sion ( em]g5cy unemploym5t         
comp5sation program  7#a7 ,ext5sion     
,section #djjg7;a77#b7 ( ! ,supplem5tal 
,appropriations ,act1 #bjjh 7,public    
,law #aaj-beb2 #bf ,u4,s4,c4 #ccjd note7

 is am5d$ by /rik+ ,janu>y #a1 #bjad &  
ins]t+ ,april #a1 #bjad4  7#b7 ,fund+   
,section #djjd7;e77#a7 ( ! ,supplem5tal 
,appropriations ,act1 #bjjh 7,public    
,law #aaj-beb2 #bf ,u4,s4,c4 #ccjd note7
 is am5d$-- 7,a7 9 subp>agraph 7,i71 by 
/rik+ & at ! end2  7,b7 9 subp>agraph   
7,j71 by ins]t+ & at ! end2 &  7,c7 by  
ins]t+ aft] subp>agraph 7,j7 ! foll[+3  
7,k7 ! am5dm5ts made by section #b7;a7 (
 ! ,em]g5cy ,unemploym5t ,comp5sation   
,ext5sion ,act2  4  7#c7 ,effective date
 ,! am5dm5ts made by ?is subsection %all
 take effect z if includ$ 9 ! enactm5t (
 ! ,am]ican ,taxpay] ,relief ,act (     
#bjab 7,public ,law #aab-bdj74  7b7     
,tempor>y ext5sion ( ext5d$ b5efit      
provisions  7#a7 ,9 g5]al ,section #bjje
 ( ! ,assi/ance = ,unemploy$ ,work]s &  
,/ruggl+ ,families ,act1 z conta9$ 9    
,public ,law #aaa-e 7#bf ,u4,s4,c4 #ccjd
 note71 is am5d$-- 7,a7 by /rik+        
,decemb] #ca1 #bjac ea* place x appe>s &
 ins]t+ ,m>* #ca1 #bjad2 &  7,b7 9      
subsection 7c71 by /rik+ ,june #cj1     

#bjad & ins]t+ ,septemb] #cj1 #bjad4    
7#b7 ,ext5sion ( mat*+ = /ates ) no     
wait+ week ,section #e ( ! ,unemploym5t 
,comp5sation ,ext5sion ,act ( #bjjh     
7,public ,law #aaj-ddi2 #bf ,u4,s4,c4   
#ccjd note7 is am5d$ by /rik+ ,june #cj1
 #bjad & ins]t+ ,septemb] #cj1 #bjad4   
7#c7 ,ext5sion ( modification (         
indicators "u ! ext5d$ b5efit program   
,section #bjc ( ! ,f$]al-,/ate ,ext5d$  
,unemploym5t ,comp5sation ,act ( #aigj  
7#bf ,u4,s4,c4 #ccjd note7 is am5d$--   
7,a7 9 subsection 7d71 by /rik+ ,decemb]
 #ca1 #bjac & ins]t+ ,m>* #ca1 #bjad2 & 
7,b7 9 subsection 7f77#b71 by /rik+     
,decemb] #ca1 #bjac & ins]t+ ,m>* #ca1  
#bjad4  7#d7 ,effective date ,! am5dm5ts
 made by ?is subsection %all take effect
 z if includ$ 9 ! enactm5t ( ! ,am]ican 
,taxpay] ,relief ,act ( #bjab 7,public  
,law #aab-bdj74  7c7 ,ext5sion ( fund+ =
 reemploym5t s]vices & reemploym5t &    
eligibility assessm5t activities  7#a7  
,9 g5]al ,section #djjd7;c77#b77;,a7 ( !
 ,supplem5tal ,appropriations ,act1     

#bjjh 7,public ,law #aaj-beb2 #bf       
,u4,s4,c4 #ccjd note7 is am5d$ by /rik+ 
?r\gh fiscal ye> #bjad & ins]t+ ?r\gh ! 
fir/ qu>t] ( fiscal ye> #bjae4  7#b7    
,effective date ,! am5dm5ts made by ?is 
section %all take effect z if includ$ 9 
! enactm5t ( ! ,am]ican ,taxpay] ,relief
 ,act ( #bjab 7,public ,law #aab-bdj74  
7d7 ,additional ext5d$ unemploym5t      
b5efits "u ! railroad unemploym5t       
insurance act  7#a7 ,ext5sion ,section  
#b7;c77#b77;,d77iii7 ( ! ,railroad      
,unemploym5t ,insurance ,act 7#de       
,u4,s4,c4 #ceb7;c77#b77;,d77iii77 is    
am5d$-- 7,a7 by /rik+ ,june #cj1 #bjac &
 ins]t+ ,septemb] #cj1 #bjac2 &  7,b7 by
 /rik+ ,decemb] #ca1 #bjac & ins]t+ ,m>*
 #ca1 #bjad4  7#b7 ,cl>ification on     
au?ority ,to use funds ,funds           
appropriat$ "u ei!r ! fir/ or second    
s5t5ce ( clause 7iv7 ( section          
#b7;c77#b77;,d7 ( ! ,railroad           
,unemploym5t ,insurance ,act %all be    
available to cov] ! co/ ( additional    
ext5d$ unemploym5t b5efits provid$ "u   

su* section #b7;c77#b77;,d7 by reason ( 
! am5dm5ts made by subsection 7a7 z well
 z to cov] ! co/ ( su* b5efits provid$  
"u su* section #b7;c77#b77;,d71 z 9     
effect on ! day be=e ! date ( enactm5t (
 ?is ,act4  7#c7 ,fund+ = adm9i/ration  
,out ( any funds 9 ! ,treasury n o!rwise
 appropriat$1 !re are appropriat$ to !  
,railroad ,retirem5t ,bo>d #fb1ejj =    
adm9i/rative exp5ses associat$ ) !      
paym5t ( additional ext5d$ unemploym5t  
b5efits provid$ "u section              
#b7;c77#b77;,d7 ( ! ,railroad           
,unemploym5t ,insurance ,act by reason (
 ! am5dm5ts made by p>agraph 7#a71 to   
rema9 available until exp5d$4  7e7      
,flexibility = unemploym5t program      
agreem5ts  7#a7 ,flexibility  7,a7 ,9   
g5]al ,subsection 7g7 ( section #djja ( 
! ,supplem5tal ,appropriations ,act1    
#bjjh 7,public ,law #aaj-beb2 #bf       
,u4,s4,c4 #ccjd note7 %all n apply )    
respect to a ,/ate t has enact$ a law   
be=e ,decemb] #a1 #bjac1 t1 ^u tak+     
effect1 w\ld violate su* subsection4    

7,b7 ,effective date ,subp>agraph 7,a7  
is effective ) respect to weeks (       
unemploym5t beg9n+ on or aft] ,decemb]  
#bi1 #bjac4  7#b7 ,p]mitt+ a subsequ5t  
agreem5t ,no?+ 9 su* title ,,iv %all    
preclude a ,/ate ^: agreem5t "u su*     
title 0 t]m9at$ f ent]+ into a subsequ5t
 agreem5t "u su* title on or aft] ! date
 ( ! enactm5t ( ?is ,act if ! ,/ate1    
tak+ into acc\nt ! application (        
p>agraph 7#a71 w\ld o!rwise meet !      
requirem5ts = an agreem5t "u su* title4 
#c4 ,elim9ation ( private jet giveaway  
7a7 ,9 g5]al ,subp>agraph 7,c7 ( section
 #afh7;e77#c7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ & at ! end ( 
clause 7iv71 by r$esignat+ clause 7v7 z 
clause 7vi71 & by ins]t+ aft] clause    
7iv7 ! foll[+ new clause3  7v7 any g5]al
 aviation aircraft1 &  4  7b7 ,class    
,life ,p>agraph 7#c7 ( section #afh7;g7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by ins]t+ aft] subp>agraph 7,e7 ! 
foll[+ new subp>agraph3  7,f7 ,g5]al    
aviation aircraft ,9 ! case ( any g5]al 

aviation aircraft1 ! recov]y p]iod us$ =
 purposes ( p>agraph 7#b7 %all be #ab   
ye>s4  4  7c7 ,g5]al aviation aircraft  
,subsection 7i7 ( section #afh ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] p>agraph 7#ai7 ! foll[+  
new p>agraph3  7#bj7 ,g5]al aviation    
aircraft ,! t]m g5]al aviation aircraft 
means any airplane or helicopt] 7includ+
 airframes & eng9es7 n us$ 9 comm]cial  
or contract c>ry+ ( pass5g]s or freight1
 b :i* prim>ily engages 9 ! c>ry+ (     
pass5g]s4  4  7d7 ,effective date ,?is  
section %all be effective = prop]ty     
plac$ 9 s]vice aft] ,decemb] #ca1 #bjab4
  #d4 ,adju/$ gross income & p] p]son   
limitations on %>e ( insurance premiums 
paid by ,f$]al ,crop ,insurance         
,corporation ,section #ejh7;e77#a7 ( !  
,f$]al ,crop ,insurance ,act 7#g        
,u4,s4,c4 #aejh7;e77#a77 is am5d$-- 7#a7
 by /rik+ ,= ! purpose & ins]t+ !       
foll[+3  7,a7 ,paym5t au?ority ,= !     
purpose  2 &  7#b7 by add+ at ! end !   
foll[+ new subp>agraphs3  7,b7 ,adju/$  

gross income limitation ,! ,corporation 
%all n pay a "p ( ! premium = additional
 cov]age = any p]son or legal entity t  
has an av]age adju/$ gross income 7z    
def9$ 9 section #ajja;,d ( ! ,food      
,security ,act ( #aihe 7#g ,u4,s4,c4    
#acjh-c;a77 9 excess ( #bej1jjj4  7,c7  
,p] p]son limitation ,! ,corporation    
%all n pay m ?an #dj1jjj to any p]son or
 legal entity = premiums "u ?is section4
  4  #e4 ,paym5t limitations relat$ to  
crop subsidies  7a7 ,9 g5]al ,section   
#ajja ( ! ,food ,security ,act ( #aihe  
7#g ,u4,s4,c4 #acjh7 is am5d$-- 7#a7 9  
subsection 7a71 by /rik+ p>agraph 7#c7 &
 ins]t+ ! foll[+3  7#c7 ,legal entity   
7,a7 ,9 g5]al ,! t]m legal entity       
means-- 7i7 an organization t 7subject  
to ! requirem5ts ( ?is section & section
 #ajja;,a7 is eligible to receive a     
paym5t "u a provision ( law ref]r$ to 9 
subsection 7b71 7c71 or 7d72  7ii7 a    
corporation1 jo9t /ock company1         
association1 limit$ p>tn]%ip1 limit$    
liability company1 limit$ liability     

p>tn]%ip1 *>itable organization1 e/ate1 
irrevocable tru/1 grantor ( a revocable 
tru/1 or o!r simil> entity 7z det]m9$ by
 ! ,secret>y72 &  7iii7 an organization 
t is p>ticipat+ 9 a f>m+ op]ation z a   
p>tn] 9 a g5]al p>tn]%ip or z a         
p>ticipant 9 a jo9t v5ture4  7,b7       
,exclusion ,! t]m legal entity does n   
include a g5]al p>tn]%ip or jo9t v5ture4
  2  7#b7 by /rik+ subsections 7b7 ?r\gh
 7d7 & ins]t+ ! foll[+3  7b7 ,limitation
 on paym5ts = cov]$ commodities1 cotton1
 & peanuts ,! total am\nt ( paym5ts     
receiv$1 directly or indirectly1 by a   
p]son or legal entity = any crop ye> =  
#a or m cov]$ commodities1 cotton1 &    
peanuts "u title ,i ( ! ,food1          
,cons]vation1 & ,en]gy ,act ( #bjjh1 any
 ext5sion ( su* ,act1 or title ,i ( !   
,f$]al ,agriculture ,re=m & ,risk       
,managem5t ,act ( #bjac may n exce$     
#abe1jjj1 ( :i*-- 7#a7 n m ?an #ge1jjj  
may consi/ ( m>ket+ loan ga9s & loan    
defici5cy paym5ts receiv$ pursuant to   
su* ,act2 &  7#b7 n m ?an #ej1jjj may   

consi/ ( any o!r paym5ts made = cov]$   
commodities & peanuts "u su* ,acts4  7c7
 ,sp\sal equity  7#a7 ,9 g5]al ,not)/&+ 
subsection 7b71 except z provid$ 9      
p>agraph 7#b71 if a p]son & ! sp\se ( ! 
p]son are cov]$ by p>agraph 7#b7 &      
receive1 directly or indirectly1 any    
paym5t or ga9 cov]$ by ?is section1 !   
total am\nt ( paym5ts or ga9s 7z        
applicable7 cov]$ by ?is section t !    
p]son & sp\se may jo9tly receive dur+   
any crop ye> may n exce$ an am\nt equal 
to twice ! applicable doll> am\nts      
specifi$ 9 subsection 7b74  7#b7        
,exceptions  7,a7 ,sep>ate f>m+         
op]ations ,9 ! case ( a m>ri$ c\ple 9   
:i* ea* sp\se1 be=e ! m>riage1 0        
sep>ately engag$ 9 an unrelat$ f>m+     
op]ation1 ea* sp\se %all be treat$ z a  
sep>ate p]son ) respect to a f>m+       
op]ation br\ght into ! m>riage by a     
sp\se1 subject to ! condition t ! f>m+  
op]ation %all rema9 a sep>ate f>m+      
op]ation1 z det]m9$ by ! ,secret>y4     
7,b7 ,election to receive sep>ate       

paym5ts ,a m>ri$ c\ple may elect to     
receive paym5ts sep>ately 9 ! "n ( ea*  
sp\se if ! total am\nt ( paym5ts &      
b5efits describ$ 9 subsection 7b7 t !   
m>ri$ c\ple receives1 directly or       
indirectly1 does n exce$ an am\nt equal 
to twice ! applicable doll> am\nts      
specifi$ 9 ^? subsections4  2  7#c7 9   
p>agraph 7#c77;,b7 ( subsection 7f71 by 
add+ at ! end ! foll[+3  7iii7          
,irrevocable tru/s ,9 promulgat+        
regulations to def9e ! t]m legal entity 
z ! t]m applies to irrevocable tru/s1 ! 
,secret>y %all ensure t irrevocable     
tru/s are legitimate entities t h n be5 
creat$ = ! purpose ( avoid+ a paym5t    
limitation4  2 &  7#d7 9 subsection 7h71
 9 ! second s5t5ce1 by /rik+ or o!r     
entity & ins]t+ or legal entity4  7b7   
,con=m+ am5dm5ts  7#a7 ,section #ajja ( 
! ,food ,security ,act ( #aihe 7#g      
,u4,s4,c4 #acjh7 is am5d$-- 7,a7 9      
subsection 7e71 by /rik+ subsections 7b7
 & 7c7 ea* place x appe>s 9 p>agraphs   
7#a7 & 7#c77;,b7 & ins]t+ subsection    

7b72  7,b7 9 subsection 7f7-- 7i7 9     
p>agraph 7#b71 by /rik+ ,subsections 7b7
 & 7c7 & ins]t+ ,subsection 7b72  7ii7 9
 p>agraph 7#d77;,b71 by /rik+ subsection
 7b7 or 7c7 & ins]t+ subsection 7b72    
7iii7 9 p>agraph 7#e7-- 7,i7 9          
subp>agraph 7,a71 by /rik+ subsection   
7d72 &  7,,ii7 9 subp>agraph 7,b71 by   
/rik+ subsection 7b71 7c71 or 7d7 &     
ins]t+ subsection 7b72 &  7iv7 9        
p>agraph 7#f7-- 7,i7 9 subp>agraph 7,a71
 by /rik+ ,not)/&+ subsection 7d71      
except z provid$ 9 subsection 7g7 &     
ins]t+ ,except z provid$ 9 subsection   
7f72 &  7,,ii7 9 subp>agraph 7,b71 by   
/rik+ subsections 7b71 7c71 & 7d7 &     
ins]t+ subsection 7b72  7,c7 9          
subsection 7g7-- 7i7 9 p>agraph 7#a7--  
7,i7 by /rik+ subsection 7f77#f77;,a7 & 
ins]t+ subsection 7e77#f77;,a72 &       
7,,ii7 by /rik+ subsection 7b7 or 7c7 & 
ins]t+ subsection 7b72 &  7ii7 9        
p>agraph 7#b77;,a71 by /rik+ subsections
 7b7 & 7c7 & ins]t+ subsection 7b72 &   
7,d7 by r$esignat+ subsections 7e7 ?r\gh

 7h7 z subsections 7d7 ?r\gh 7g71       
respectively4  7#b7 ,section #ajja;,a ( 
! ,food ,security ,act ( #aihe 7#g      
,u4,s4,c4 #acjh-a7 is am5d$-- 7,a7 9    
subsection 7a71 by /rik+ subsections 7b7
 & 7c7 ( section #ajja & ins]t+ section 
#ajja7;b72 &  7,b7 9 subsection 7b77#a71
 by /rik+ subsection 7b7 or 7c7 (       
section #ajja & ins]t+ section          
#ajja7;b74  7#c7 ,section #ajja;,b7a7 ( 
! ,food ,security ,act ( #aihe 7#g      
,u4,s4,c4 #acjh-b7;a77 is am5d$ 9 !     
matt] prec$+ p>agraph 7#a7 by /rik+     
subsections 7b7 & 7c7 ( section #ajja & 
ins]t+ section #ajja7;b74  7c7 ,paym5ts 
limit$ to active f>m]s ,section #ajja;,a
 ( ! ,food ,security ,act ( #aihe 7#g   
,u4,s4,c4 #acjh-a7 is am5d$-- 7#a7 9    
subsection 7b77#b7-- 7,a7 by /rik+ or   
active p]sonal managem5t ea* place x    
appe>s 9 subp>agraphs 7,a77i77,,ii7 &   
7,b77ii72 &  7,b7 9 subp>agraph 7,c71 by
 /rik+ 1 z appli$ to ! legal entity1 are
 met by ! legal entity1 ! p>tn]s or     
memb]s mak+ a significant contribution (

 p]sonal labor or active p]sonal        
managem5t & ins]t+ are met by p>tn]s or 
memb]s mak+ a significant contribution (
 p]sonal labor1 ^? p>tn]s or memb]s2 &  
7#b7 9 subsection 7c7-- 7,a7 9 p>agraph 
7#a7-- 7i7 by /rik+ subp>agraph 7,a7 &  
ins]t+ ! foll[+3  7,a7 ! l&[n] %>e-r5ts 
! l& at a rate t is usual & cu/om>y2  2 
7ii7 9 subp>agraph 7,b71 by /rik+ !     
p]iod at ! end & ins]t+ 2 &2 &  7iii7 by
 add+ at ! end ! foll[+3  7,c7 ! %>e ( !
 paym5ts receiv$ by ! l&[n] is          
comm5surate ) ! %>e ( ! crop or income  
receiv$ z r5t4  2  7,b7 9 p>agraph      
7#b77;,a71 by /rik+ active p]sonal      
managem5t or2  7,c7 9 p>agraph 7#e7--   
7i7 by /rik+ 7#e7 & all t foll[s ?r\gh  
7,a7 ,9 g5]al4--,a p]son & ins]t+ !     
foll[+3  7#e7 ,cu/om f>m+ s]vices ,a    
p]son  2  7ii7 by ins]t+ "u usual &     
cu/om>y t]ms aft] s]vices2 &  7iii7 by  
/rik+ subp>agraph 7,b72 &  7,d7 by add+ 
at ! end ! foll[+3  7#g7 ,f>m manag]s ,a
 p]son :o o!rwise meets ! requirem5ts ( 
?is subsection o!r ?an                  

7b77#b77;,a77i77,,ii7 %all be consid]$  
to be actively engag$ 9 f>m+1 z det]m9$ 
by ! ,secret>y1 ) respect to ! f>m+     
op]ation1 includ+ a f>m+ op]ation t is a
 sole proprietor%ip1 a legal entity su* 
z a jo9t v5ture or g5]al p>tn]%ip1 or a 
legal entity su* z a corporation or     
limit$ p>tn]%ip1 if ! p]son-- 7,a7 makes
 a significant contribution ( managem5t 
to ! f>m+ op]ation necess>y = ! f>m+    
op]ation1 tak+ into acc\nt-- 7i7 ! size 
& complexity ( ! f>m+ op]ation2 &  7ii7 
! managem5t requirem5ts normally &      
cu/om>ily requir$ by simil> f>m+        
op]ations2  7,b7 7i7 is ! only p]son 9 !
 f>m+ op]ation qualify+ z actively      
engag$ 9 f>m+ by us+ ! f>m manag]       
special class designation "u ?is        
p>agraph2 &  7ii7 toge!r ) any o!r      
p]sons 9 ! f>m+ op]ation qualify+ z     
actively engag$ 9 f>m+ "u subsection    
7b77#b7 or z "p ( a special class "u ?is
 subsection1 does n collectively        
receive1 directly or indirectly1 an     
am\nt equal to m ?an ! applicable limits

 "u section #ajja7;b72  7,c7 does n use 
! managem5t contribution "u ?is p>agraph
 to qualify z actively engag$ 9 m ?an #a
 f>m+ op]ation2 &  7,d7 manages a f>m   
op]ation t does n sub/antially %>e      
equipm5t1 labor1 or managem5t ) p]sons  
or legal entities t ) ! p]son           
collectively receive1 directly or       
indirectly1 an am\nt equal to m ?an !   
applicable limits "u section #ajja7;b74 
4  7d7 ,application ,! am5dm5ts made by 
?is section %all apply beg9n+ ) ! #bjad 
crop ye>4