A bill to amend the Federal Unemployment Tax Act with respect to the provisions of State law required by such Act.

Amends the Federal Unemployment Tax Act to condition the Secretary of Labor's approval of a State's unemployment compensation law on the law's inclusion of provisions that prohibit findings, judgments, conclusions, or final orders with respect to claims for unemployment compensation benefits under the State law from being used as evidence or from being considered as conclusive or binding in any other action or proceeding (except under the same unemployment law), even if such action is between the same or related parties or involves the same facts.