Social Security Act, Federal Unemployment Tax Act, or FUTA (P.L. 74-271)
1. Established a federal program, overseen by the Department of Labor, to provide temporary, partial wage replacement to involuntarily unemployed workers and to stabilize the economy during recessions.
2. Imposed a uniform national tax on payrolls of employers with eight or more workers and deposited the contributions in an unemployment trust fund, housed at the U.S. Treasury.
3. Gave states major responsibility for the content of the insurance laws (e.g., eligibility, duration, benefits).
Employment Security Amendments
1. Increased the national tax to 3.2 percent on wages up to $4,200.
2. Created the extended compensation program so claimants could receive benefits for extended periods during recessions; set national and state trigger rules.
3. Expanded UI program to cover employers with one or more employees, nonprofits, outside salesmen, and agricultural processors.
Unemployment Compensation Amendments (P.L. 94-566)
1. Expanded UI program to cover agriculture labor, household workers, state and local workers, and nonprofit school employees.
2. Made extended benefit triggers more flexible.
3. Prohibited disqualification due to pregnancy.
4. Raised the federal tax base to $6,000.
Omnibus Budget Reconciliation Act (P.L. 97-35)
1. Eliminated the national trigger for the extended compensation program and raised state triggers.
2. Allowed states to withhold past-due child support from a claimant’s UI benefits.
3. Strengthened Trade Adjustment Assistance for workers and firms.
Tax Equity and Fiscal Responsibility Act (P.L. 97-248)
1. Increased the minimum maximum state UI tax rate from 2.7 to 5.4 percent.
2. Raised the federal tax base to $7,000.
Unemployment Compensation Amendments (P.L. 103-152)
1. Created a profiling system that identified claimants likely to exhaust benefits who need reemployment services and referred claimants to those services.
2. Established a participation requirement for claimants selected for reemployment services.
American Recovery and Reinvestment Act (P.L. 111-5)
1. Increased weekly benefits and suspended income taxation on first $2,400 of benefits.
2. Extended the emergency unemployment compensation program and the extended compensation program, with 100% federal financing.
3. Allowed states to change eligibility requirements to expand the number of UI recipients.
4. Offered states relief on their loan payments and provided money to administer UI.
Middle-Class Tax Relief & Job Creation Act (P.L. 112-96)
1. Extended the extended benefits and emergency compensation programs.
2. Increased state trigger thresholds for extended benefits and reduced extended benefit weeks.
3. Required claimants to receive more reemployment services.