,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #dcjc  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #bc1 #bjbj,mr4   
,re$ introduc$ ! foll[+ bill2 :i* 0 read
 twice & ref]r$ to ! ,committee on      
,f9ance  ,a ,,bill  ,to improve ,/ate   
%ort-"t comp5sation programs1 & = o!r   
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,work=ce ,ret5tion ,act (  
#bjbj4  #b4 ,ext5sion ( tempor>y f9anc+ 
( %ort-"t comp5sation programs  7a7     
,/ates ) programs 9 law ,section        
#bajh7;b77#b7 ( ! ,relief = ,work]s     
,affect$ by ,coronavirus ,act 7conta9$ 9
 subtitle ,a ( title ,,ii ( division ,a 
( ! ,,c>es ,act 7,public ,law #aaf-acf77
 is am5d$ by /rik+ ,decemb] #ca1 #bjbj &
 ins]t+ ,decemb] #ca1 #bjbb4  7b7 ,/ates
 ) %ort-,"t comp5sation agreem5ts       
,section #baji7;d77#b7 ( ! ,relief =    
,work]s ,affect$ by ,coronavirus ,act   
7conta9$ 9 subtitle ,a ( title ,,ii (   
division ,a ( ! ,,c>es ,act 7,public    
,law #aaf-acf77 is am5d$ by /rik+       
,decemb] #ca1 #bjbj & ins]t+ ,decemb]   

#ca1 #bjbb4  #c4 ,improvem5ts to %ort-"t
 comp5sation programs  7a7 ,/ates )     
programs 9 law ,section #bajh7;a7 ( !   
,relief = ,work]s ,affect$ by           
,coronavirus ,act 7conta9$ 9 subtitle ,a
 ( title ,,ii ( division ,a ( ! ,,c>es  
,act 7,public ,law #aaf-acf77 is am5d$  
by /rik+ p>agraph 7#c7 & ins]t+ !       
foll[+3  7#c7 ,limitations on paym5ts   
,no paym5ts %all be made to a ,/ate "u  
?is section = %ort-"t comp5sation paid  
to an individual by ! ,/ate dur+ a      
b5efit ye> 9 excess ( #bf times ! am\nt 
( regul> comp5sation 7includ+ dep5d5ts' 
all[ances7 "u ! ,/ate law payable to su*
 individual = a week ( total            
unemploym5t4  4  7b7 ,/ates ) %ort-,"t  
comp5sation agreem5ts ,section #baji ( !
 ,relief = ,work]s ,affect$ by          
,coronavirus ,act 7conta9$ 9 subtitle ,a
 ( title ,,ii ( division ,a ( ! ,,c>es  
,act 7,public ,law #aaf-acf77 is am5d$--
 7#a7 9 subsection 7b7-- 7,a7 by /rik+  
p>agraph 7#b7 & ins]t+ ! foll[+3  7#b7  
,limitations on plans ,a %ort-"t        

comp5sation plan approv$ by a ,/ate %all
 n p]mit ! paym5t ( %ort-"t comp5sation 
to an individual by ! ,/ate dur+ a      
b5efit ye> 9 excess ( #bf times ! am\nt 
( regul> comp5sation 7includ+ dep5d5ts' 
all[ances7 "u ! ,/ate law payable to su*
 individual = a week ( total            
unemploym5t4  2 &  7,b7 by /rik+        
p>agraph 7#c72 &  7#b7 9 subsection     
7c77#a77;,a71 by /rik+ "o-half & ins]t+ 
#ajj p]c5t4  #d4 ,enactm5t ( p]man5t    
%ort-"t comp5sation programs  7a7       
,requirem5t  7#a7 ,9 g5]al ,section     
#ccjd7;a7 ( ! ,int]nal ,rev5ue ,code (  
#aihf 7relat+ to approval ( ,/ate       
unemploym5t comp5sation laws7 is am5d$--
 7,a7 9 p>agraph 7#d77;,e71 by ins]t+ 1 
z requir$ "u p>agraph 7#ai7 aft]        
#ccjf7v772  7,b7 9 p>agraph 7#ah71 by   
/rik+ & at ! end2  7,c7 by r$esignat+   
p>agraph 7#ai7 z p>agraph 7#bj72 &  7,d7
 by ins]t+ aft] p>agraph 7#ah7 ! foll[+ 
new p>agraph3  7#ai7 paym5t ( %ort-"t   
comp5sation is made "u a %ort-"t        
comp5sation program 7z def9$ 9 section  

#ccjf7v77 "u ! ,/ate law2 &  4  7#b7    
,con=m+ am5dm5t ,section #cjc7;a77#e7 ( 
! ,social ,security ,act 7#db ,u4,s4,c4 
#ejc7;a77#e771 is am5d$1 9 ! fif?       
proviso1 by ins]t+ 1 z requir$ "u       
section #ccjd7;a77#ai7 ( su* ,code aft] 
#aihf74  7b7 ,effective date ,! am5dm5ts
 made by subsection 7a7 %all apply to   
weeks ( unemploym5t beg9n+ on or aft] ! 
e>li] (-- 7#a7 ! date ! ,/ate *anges its
 /atutes1 regulations1 or policies 9    
ord] to comply ) su* am5dm5ts2 or  7#b7 
,janu>y #a1 #bjbc4  #e4 ,requirem5ts =  
%ort-"t comp5sation programs  7a7       
,requirem5t  7#a7 ,9 g5]al ,section     
#ccjd ( ! ,int]nal ,rev5ue ,code ( #aihf
 7relat+ to approval ( ,/ate unemploym5t
 comp5sation laws71 z am5d$ by section  
#c1 is am5d$-- 7,a7 9 subsection 7a7--  
7i7 9 p>agraph 7#ai7-- 7,i7 by ins]t+   
subject to p>agraph 7#bj71 be=e paym5t (
 %ort-"t comp5sation2 &  7,,ii7 by /rik+
 & at ! end2  7ii7 by r$esignat+        
p>agraph 7#bj7 z p>agraph 7#ba72 &      
7iii7 by ins]t+ aft] p>agraph 7#ai7 !   

foll[+ new p>agraph3  7#bj7 subject to  
subsection 7g71 ) respect to ! %ort-"t  
comp5sation program requirem5t "u       
p>agraph 7#ai71 ! ,/ate law-- 7,a7 does 
n prohibit any employ]1 o!r ?an an      
employ] t is del9qu5t 9 ! paym5t (      
unemploym5t insurance taxes1 f          
p>ticipat+ 9 su* program solely bas$ on 
! employ]'s exp]i5ce rat+2  7,b7 all[s  
any employ] ) f\r or m employees to     
p>ticipate 9 su* program2  7,c7 9 ! case
 :]e ! ,/ate has cont9u$ weakness 9     
economic dem& affect+ an employ]1       
provides = approval ( su* employ]'s     
%ort-"t comp5sation = up to #eb weeks2  
7,d7 prohibits a ,/ate f rely+ solely on
 an employ]'s hi/ory ( rec5t lay(fs z ! 
basis = any disapproval ( su* employ]'s 
%ort-"t comp5sation plan2  7,e7 does n  
prohibit submission or consid]ation ( an
 employ]'s %ort-"t comp5sation plan or  
any reque/$ ext5sion ( su* plan less    
frequ5tly ?an once 9 a #b-ye> p]iod2    
7,f7 requires an employ] ) an approv$   
%ort-"t comp5sation plan to c]tify on a 

weekly basis ! h\r r$uction = any       
employees cov]$ "u su* plan )\t reg>d = 
e>n+s f an employ] o!r ?an ! employ]    
cov]$ "u su* plan1 elim9at+ any         
requirem5t t su* employees individually 
c]tify any h\r r$uction ea* week2 &     
7,g7 requires a ,/ate to increase !     
maximum p]c5tage ( workweek r$uction to 
qualify = a %ort-"t comp5sation program 
f #fj p]c5t to #hj p]c5t2 &  2 &  7,b7  
by add+ at ! end ! foll[+ new           
subsection3  7g7 ,au?ority ,to sunset   
,any ,/ate t enacts a ,/ate law provid+ 
= ! paym5t ( %ort-"t comp5sation "u a   
%ort-"t comp5sation program "u p>agraph 
7#ai7 ( subsection 7a7 may include a    
provision 9 su* law t p]mits !          
requirem5ts "u p>agraph 7#bj7 ( su*     
subsection 7a7 to expire aft] ,decemb]  
#ca1 #bjbg4  4  7#b7 ,con=m+ am5dm5t    
,section #ccjf7v77#c7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
! p]c5tage1 if any1 t is det]m9$ by !   
,/ate to be appropriate 7b 9 no case m  
?an #fj p]c5t71 & ins]t+ #hj p]c5t4     

7#c7 ,effective date ,! am5dm5ts made by
 subsection 7a7 %all apply to weeks (   
unemploym5t beg9n+ on or aft] ! e>li]   
(-- 7,a7 ! date ! ,/ate *anges its      
/atutes1 regulations1 or policies 9 ord]
 to comply ) su* am5dm5ts2 or  7,b7     
,janu>y #a1 #bjbc4  7b7 ,p]man5t f9anc+ 
= %ort-,"t comp5sation programs ,title  
,,ix ( ! ,social ,security ,act 7#db    
,u4,s4,c4 #aaja et seq47 is am5d$ by    
add+ at ! end ! foll[+3  #iab4 ,p]man5t 
f9anc+ = %ort-"t comp5sation programs   
,beg9n+ on ,janu>y #a1 #bjbc1 !re %all  
be paid to ea* ,/ate ) a ,/ate law      
provid+ = ! paym5t ( %ort-"t comp5sation
 "u a p]man5t %ort-"t comp5sation       
program t meets ! requirem5ts = su* a   
program "u section #ccjf7v7 & p>agraph  
7#bj7 ( section #ccjd7;a7 ( ! ,int]nal  
,rev5ue ,code ( #aihf1 an am\nt equal   
to-- 7#a7 #ajj p]c5t ( ! am\nt ( %ort-"t
 comp5sation paid to individuals by !   
,/ate pursuant to su* program2 &  7#b7  
any additional adm9i/rative exp5ses     
incurr$ by ! ,/ate by reason ( su*      

program 7z det]m9$ by ! ,secret>y74  4  
#f4 ,/&>d = timel9ess ,n lat] ?an #ij   
days aft] ! date ( enactm5t ( ?is ,act1 
! ,secret>y ( ,labor %all e/abli% a /&>d
 = timel9ess = ,/ate det]m9ations (     
approval ( %ort-"t comp5sation plans "u 
a %ort-"t comp5sation program 7z def9$ 9
 section #ccjf7v7 ( ! ,int]nal ,rev5ue  
,code ( #aihf74  #g4 ,improv$           
adm9i/ration  7a7 ,adm9i/rative         
improvem5ts ,section #cjc ( ! ,social   
,security ,act 7#db ,u4,s4,c4 #ejc7 is  
am5d$ by add+ at ! end ! foll[+3  7n7   
,annual reports on %ort-,"t comp5sation 
programs  7#a7 ,9 g5]al ,! ,/ate ag5cy  
*>g$ ) ! adm9i/ration ( ! ,/ate law     
%all-- 7,a7 provide an annual report to 
! ,secret>y ( ,labor on %ort-"t         
comp5sation program activity )9 _!      
,/ate1 includ+ in=mation reg>d+-- 7i7 ! 
numb] ( approv$ employ] %ort-"t         
comp5sation plans2  7ii7 ! size &       
indu/ry ( any cov]$ employ]2  7iii7 !   
numb] ( employees cov]$ by any su*      
approv$ plan2  7iv7 ! numb] ( lay(fs    

av]t$ z a result ( %ort-"t comp5sation  
program utilization2 &  7v7 ! g5d]1     
race1 e?nicity1 & age ( any employee    
cov]$ by any su* approv$ plan2 &  7,b7  
review economic data1 lay(f hi/ories1 & 
indu/ry tr5ds to id5tify any employ] :o 
is at risk = future lay(fs & conduct    
t>get$ outrea* & education on any       
%ort-"t comp5sation program (f]$ by !   
,/ate4  7#b7 ,en=cem5t ,:5ev] !         
,secret>y ( ,labor1 aft] reasonable     
notice & opportunity = he>+ to ! ,/ate  
ag5cy *>g$ ) ! adm9i/ration ( ! ,/ate   
law1 f9ds t !re is a failure to comply  
sub/antially ) ! requirem5ts ( p>agraph 
7#a71 ! ,secret>y ( ,labor %all notify  
su* ,/ate ag5cy t fur!r paym5ts w n be  
made to ! ,/ate until ! ,secret>y (     
,labor is satisfi$ t !re is no long] any
 su* failure4 ,until ! ,secret>y (      
,labor is s satisfi$1 su* ,secret>y %all
 make no fur!r c]tification to !        
,secret>y ( ! ,treasury ) respect to su*
 ,/ate4  7#c7 ,fund+ ,!re are           
appropriat$1 out ( moneys 9 ! ,treasury 

n o!rwise appropriat$1 to ! ,secret>y ( 
,labor1 #bj1jjj1jjj to c>ry out ?is     
subsection4 ,am\nts appropriat$ "u !    
prec$+ s5t5ce %all rema9 available until
 exp5d$4  4  7b7 ,effective date ,!     
am5dm5ts made by subsection 7a7 %all    
apply to weeks ( unemploym5t beg9n+ on  
or aft] ! e>li] (-- 7#a7 ! date ! ,/ate 
*anges its /atutes1 regulations1 or     
policies 9 ord] to comply ) su*         
am5dm5ts2 or  7#b7 ,janu>y #a1 #bjbc4   
#h4 ,grace p]iod = full f9anc+ ( %ort-"t
 comp5sation programs ,section #bajh7;c7
 ( ! ,relief = ,work]s ,affect$ by      
,coronavirus ,act 7conta9$ 9 subtitle ,a
 ( title ,,ii ( division ,a ( ! ,,c>es  
,act 7,public ,law #aaf-acf77 is am5d$  
by /rik+ %all be eligible & all t foll[s
 ?r\gh ! end & ins]t+ ! foll[+3 %all be 
eligible-- 7#a7 = paym5ts "u subsection 
7a7 = weeks ( unemploym5t beg9n+ aft] ! 
effective date ( su* enactm5t2 &  7#b7 =
 an additional paym5t equal to ! total  
am\nt ( paym5ts = :i* ! ,/ate is        
eligible pursuant to an agreem5t "u     

section #baji = weeks ( unemploym5t be=e
 su* effective date4  4  #i4 ,dep>tm5t (
 ,labor /udy & report on %ort-"t        
comp5sation programs  7a7 ,/udy ,!      
,secret>y ( ,labor 79 ?is section ref]r$
 to z ! ,secret>y7 %all conduct a /udy  
on ,/ate %ort-"t comp5sation programs 7z
 def9$ 9 section #ccjf7v7 ( ! ,int]nal  
,rev5ue ,code ( #aihf74 ,su* /udy %all  
include an analysis (-- 7#a7 ! op]ation 
& results ( ! %ort-"t comp5sation       
programs conta9$ 9 ! ,relief = ,work]s  
,affect$ by ,coronavirus ,act 7conta9$ 9
 subtitle ,a ( title ,,ii ( division ,a 
( ! ,,c>es ,act 7,public ,law           
#aaf-acf772  7#b7 ! ext5t to :i* su*    
%ort-"t comp5sation programs av]t$      
lay(fs2 &  7#c7 any %ort-"t comp5sation 
program1 or ! equival5t1 us$ 9          
,organisation = ,economic ,co-op]ation &
 ,developm5t memb] c\ntries dur+ !      
,,covid-#ai p&emic1 ) ! aim ( id5tify+  
improvem5ts to ! %ort-"t comp5sation    
programs us$ 9 ! ,unit$ ,/ates4  7b7    
,report ,n lat] ?an ,janu>y #a1 #bjbe1 !

 ,secret>y %all submit to ,congress a   
report conta9+ ! results ( ! /udy       
conduct$ "u subsection 7a71 toge!r )    
recomm5dations = any su* legislation or 
adm9i/rative action z ! ,secret>y       
det]m9es appropriate4  7c7 ,fund+ ,!re  
are appropriat$1 out ( moneys 9 !       
,treasury n o!rwise appropriat$1 to !   
,secret>y ( ,labor1 #gej1jjj to c>ry out
 ?is section4 ,am\nts appropriat$ "u !  
prec$+ s5t5ce %all rema9 available until
 exp5d$4  #aj4 ,increas$ fund+ = grants 
= %ort-"t comp5sation programs ,section 
#baaj7;g7 ( ! ,relief = ,work]s ,affect$
 by ,coronavirus ,act 7conta9$ 9        
subtitle ,a ( title ,,ii ( division ,a (
 ! ,,c>es ,act 7,public ,law #aaf-acf77 
is am5d$ by /rik+ #ajj1jjj1jjj & ins]t+ 
#bej1jjj1jjj4  #aa4 ,%ort-"t comp5sation
 enrollm5t inc5tive paym5ts ,section    
#ijc ( ! ,social ,security ,act 7#db    
,u4,s4,c4 #aajc7 is am5d$ by add+ at !  
end ! foll[+3  7j7 ,%ort-,"t comp5sation
 enrollm5t paym5ts  7#a7 ,9 g5]al ,= ea*
 ( ! fiscal ye>s #bjba & #bjbb1 !       

,secret>y ( ,labor %all provide = ! mak+
 ( %ort-"t comp5sation enrollm5t        
inc5tive paym5ts 79 ?is subsection      
ref]r$ to z inc5tive paym5ts7 to !      
acc\nts ( ! ,/ates 9 ! ,unemploym5t     
,tru/ ,fund 7z e/abli%$ by section      
#ijd7;a771 by transf] f am\nts 9 !      
,f$]al unemploym5t acc\nt 7z e/abli%$ by
 section #ije7;g771 9 accordance )      
succe$+ provisions ( ?is subsection4    
7#b7 ,c]tification  7,a7 ,initial b5*m>k
 ,! ,secret>y ( ,labor %all c]tify an   
inc5tive paym5t to any ,/ate t increases
 ! numb] ( %ort-"t comp5sation claims z 
a p]c5tage ( all unemploym5t insurance  
weekly claims ( su* ,/ate to an av]age (
 n less ?an #e p]c5t = a #c-mon? p]iod4 
7,b7 ,additional b5*m>ks ,! ,secret>y   
may create additional b5*m>ks1 ^u :i* to
 c]tify an inc5tive paym5t1 = any ,/ate 
t increases ! numb] ( %ort-"t           
comp5sation claims z a p]c5tage ( all   
unemploym5t insurance weekly claims (   
su* ,/ate = a #c-mon? p]iod4  7#c7      
,fund+ ,!re are appropriat$1 out (      

moneys 9 ! ,treasury n o!rwise          
appropriat$1 to ! ,f$]al unemploym5t    
acc\nt1 #ajj1jjj1jjj to c>ry out ?is    
subsection4 ,am\nts appropriat$ "u !    
prec$+ s5t5ce %all rema9 available ?r\gh
 fiscal ye> #bjbb4  4