To amend the Internal Revenue Code of 1986 to provide unemployment benefits during summer vacation for nonprofessional school employees.

Amends the Internal Revenue Code with respect to state plans for payment of unemployment benefits to prohibit the denial of benefits to employees of educational institutions (other than those providing instructional, research, or administrative services) for any period between two successive academic years or terms that lasts longer than four weeks.

[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5080 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 5080

  To amend the Internal Revenue Code of 1986 to provide unemployment 
 benefits during summer vacation for nonprofessional school employees.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 20, 2010

  Mr. Kennedy (for himself and Mr. Langevin) introduced the following 
      bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to provide unemployment 
 benefits during summer vacation for nonprofessional school employees.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. UNEMPLOYMENT BENEFITS DURING SUMMER VACATION FOR 
              NONPROFESSIONAL SCHOOL EMPLOYEES.

    (a) In General.--Subparagraph (A) of section 3304(a)(6) of the 
Internal Revenue Code of 1986 is amended by striking ``and'' at the end 
of clause (v) and by inserting after clause (vi) the following new 
clause:
                            ``(vii) with respect to services to which 
                        clause (ii) applies, compensation may not be 
                        denied under provisions of State law 
                        implementing this subparagraph for any period 
                        between 2 successive academic years or terms 
                        which lasts longer than 4 weeks in duration, 
                        and''.
    (b) Effective Date.--
            (1) The amendments made by this section shall apply with 
        respect to certifications of State laws for 2011 and subsequent 
        years, but only with respect to service performed after 
        December 31, 2010.
            (2) Section 3304(a)(6)(A) of the Internal Revenue Code of 
        1986, as amended by this section, shall not be a requirement 
        for the State law of any State prior to July 1, 2011, if the 
        legislature of such State does not meet in a regular session 
        which closes during the calendar year 2010.
                                 <all>