Signed by President Barack Obama II

Vote Smart's Synopsis:

Vote to concur with Senate amendments and pass a bill that amends the filing deadline for an extension of unemployment benefits from June 2, 2010 to November 30, 2010, and amends the termination date of the Emergency Unemployment Compensation program from November 6, 2010 to April 30, 2011.

Highlights:

• Requires states to determine whether an individual is eligible for emergency unemployment compensation or regular compensation if the individual meets the following criteria (Sec. 3):
• Has been eligible for emergency unemployment compensation;
• The benefit year for which the individual was eligible for emergency unemployment compensation has expired;
• Has remaining entitlement to emergency unemployment compensation with respect to that benefit year; and
• Would qualify for a new benefit year in which the weekly benefit amount of regular compensation is at least either $100 or 25 percent less than the weekly benefit in the aforementioned previous benefit year.

• Prohibits states from reducing the average weekly benefit amount of regular compensation payable during the period of the agreement occurring on or after June 2, 1010 to an amount that is less than the average weekly benefit amount of regular compensation which would otherwise have been payable during such period, as in effect on June 2, 2010, in order to ensure eligibility for emergency unemployment compensation (Sec. 4).

• Establishes emergency designations for sections 2 and 3 of this Act, related to extending unemployment benefits, for the purposes of complying with the Statutory Pay-As-You-Go Act of 2010 (Sec. 5).

Full Bill Text

Vote Smart's Synopsis:

Vote to concur with House amendments and adopt additional amendments to a bill that amends the filing deadline for an extension of unemployment benefits from June 2, 2010 to November 30, 2010, and amends the termination date of the Emergency Unemployment Compensation program from November 6, 2010 to April 30, 2011.

Highlights:

• Requires states to determine whether an individual is eligible for emergency unemployment compensation or regular compensation if the individual meets the following criteria (Sec. 3):
• Has been eligible for emergency unemployment compensation;
• The benefit year for which the individual was eligible for emergency unemployment compensation has expired;
• Has remaining entitlement to emergency unemployment compensation with respect to that benefit year; and
• Would qualify for a new benefit year in which the weekly benefit amount of regular compensation is at least either $100 or 25 percent less than the weekly benefit in the aforementioned previous benefit year.

• Prohibits states from reducing the average weekly benefit amount of regular compensation payable during the period of the agreement occurring on or after June 2, 1010 to an amount that is less than the average weekly benefit amount of regular compensation which would otherwise have been payable during such period, as in effect on June 2, 2010, in order to ensure eligibility for emergency unemployment compensation (Sec. 4).

• Establishes emergency designations for sections 2 and 3 of this Act, related to extending unemployment benefits, for the purposes of complying with the Statutory Pay-As-You-Go Act of 2010 (Sec. 5).

Full Bill Text

Vote Smart's Synopsis:

Vote on a motion to invoke cloture on a bill that amends the filing deadline for an extension of unemployment benefits from June 2, 2010 to November 30, 2010, and amends the termination date of the Emergency Unemployment Compensation program from November 6, 2010 to April 30, 2011.

Highlights:

• Requires states to determine whether an individual is eligible for emergency unemployment compensation or regular compensation if the individual meets the following criteria (Sec. 3):
• Has been eligible for emergency unemployment compensation;
• The benefit year for which the individual was eligible for emergency unemployment compensation has expired;
• Has remaining entitlement to emergency unemployment compensation with respect to that benefit year; and
• Would qualify for a new benefit year in which the weekly benefit amount of regular compensation is at least either $100 or 25 percent less than the weekly benefit in the aforementioned previous benefit year.

• Prohibits states from reducing the average weekly benefit amount of regular compensation payable during the period of the agreement occurring on or after June 2, 1010 to an amount that is less than the average weekly benefit amount of regular compensation which would otherwise have been payable during such period, as in effect on June 2, 2010, in order to ensure eligibility for emergency unemployment compensation (Sec. 4).

• Establishes emergency designations for sections 2 and 3 of this Act, related to extending unemployment benefits, for the purposes of complying with the Statutory Pay-As-You-Go Act of 2010 (Sec. 5).

Full Bill Text

Full Bill Text

Vote Smart's Synopsis:

Vote to concur with Senate amendments and adopt additional amendments to a bill that extends unemployment insurance provisions and amends tax law in various ways to extend tax credits and deductions and to offset expenses.

Highlights:

• Extends various unemployment compensation provisions authorized by existing law through November 30, 2010 (Sec. 501).

• Extends a provision of law that allows for the deduction of state and local sales taxes in lieu of income taxes so that it shall expire on January 1, 2011 rather than January 1, 2010 (Sec. 223).

• Extends a provision of law that allows for tax-free distributions from individual retirement plans for qualified charitable purposes so that it shall expire on January 1, 2011, rather than after January 1, 2010 (Sec. 226).

• Extends the standard deduction for state and local real property taxes so that it applies for any taxable year beginning in 2010 (rather than expiring after the taxable year that begins in 2009) (Sec. 222).

• Extends the "above-the-line" deduction for qualified tuition and related expenses so that it expires on January 1, 2011 rather than January 1, 2010 (Sec. 225).

• Extends the tax credit for "increasing research activities" so that it expires on January 1, 2011 rather than January 1, 2010 (Sec. 241).

• Includes various revenue offset tax provisions, including, but not limited to, the following (Secs. 401, 402, and 412):
• A requirement that, in the case of a foreign tax credit splitting event, the relevant tax and credits (U.S. Code Title 26, Subpart A) shall be suspended until related income is taken into account;
• A requirement that, in the case of a covered asset acquisition, the disqualified portion of foreign income tax attributable to income from relevant foreign assets shall not be taken into account under U.S. Code Title 26, Sections 901(a), 902, or 960; and
• A requirement that, in the case of an investment partnership interest, any net income or loss with respect to such interest shall be treated as ordinary income or an ordinary loss.

• Establishes the Trust Land Consolidation Fund in the Treasury of the United States, to be made available to the Secretary to conduct the Land Consolidation Program and for other costs specified in the Indian Money Account Litigation Settlement, and directs the Secretary of the Treasury, upon final approval (as defined in the Settlement), to deposit $2 billion in the Fund (Sec. 607).

• Appropriates to the Secretary of Agriculture $1.15 billion to carry out the terms of the Settlement Agreement regarding the Black Farmers Discrimination Litigation, if the Settlement Agreement is approved by a court order that becomes final and non-appealable (Sec. 608).

• Appropriates $1 billion for grants to States for youth activities, including summer employment for youth (Sec. 605).

• This concurrence with amendment vote applies to the entire bill text as passed the previous chamber except for Section 523, which was voted on in a subsequent vote.

Full Bill Text

Vote Smart's Synopsis:

Vote to pass a bill that extends certain unemployment benefits and COBRA premium assistance payments, as well as various tax credits.

Highlights:

• Postpones the expiration of unemployment compensation benefits (as originally authorized in Public Laws 110-252 and 111-5) from April 5, 2010 to December 31, 2010 (Sec. 201).

• Postpones the expiration of the eligibility period for premium assistance for COBRA benefits (as originally authorized by Public Laws 111-5 and 111-144) from March 31, 2010 to December 31, 2010 (Sec. 211).

• Extends the suspension of the Sustainable Growth Rate formula for Medicare physician payments so that the update to the single conversion factor shall be 0 percent for the period ending on September 30, 2010, rather than the existing expiration date of March 31, 2010 (Sec. 601).

• Extends the expiration date from December 31, 2009 to December 31, 2010 for an alternative motor vehicle tax credit for new qualified hybrid motor vehicles purchased in 2010 (Sec. 101).

• Extends the expiration date from December 31, 2009 to December 31, 2010 for tax credits for biodiesel and renewable diesel sold or used in 2010 (Sec. 102).

• Extends the expiration date from December 31, 2009 to December 31, 2010 for new energy efficient home credits for homes purchased in 2010 (Sec. 107).

• Extends the expiration date from January 1, 2010 to January 1, 2011 for deductions of certain state and local sales taxes (Sec. 113).

• Authorizes for each state's housing credit agency, a credit equal to each state's 2010 low-income housing refundable credit election amount (Sec. 121).

• Extends from December 31, 2009 to December 31, 2010, the employer wage credit for employees who are active duty members of the uniformed services (Sec. 136).

• Appropriates an additional $7.5 million for fiscal year 2009 and $6 million for fiscal year 2010 to the Centers for Medicare and Medicaid Services Program Management account (Sec. 229).

• Appropriates an additional $17.5 million for fiscal year 2009 and $14 million for fiscal year 2010 to the Administration on Aging for various programs (Sec. 229).

• Appropriates $560 million to the Small Business Administration Business Loans Program Account for the cost certain fee reductions, small business loans, and loan guarantees, to remain available through December 31, 2010 (Sec. 246).

• Decreases appropriations to the Medicare Improvement Fund for fiscal year 2013-2014 from $20.74 billion to $12.74 billion (Sec. 431).

• Requires the establishment, no later than 90 days after the enactment of this bill, a page on the official senate website entitled "Information on the Budgetary Effects of Legislation Considered by the Senate' which should include (Sec. 616):
• Links to appropriate pages on the Congressional Budget Office website that contain cost estimates of legislation passed by the Senate; and
• Links to any other pages with information produced by the Congressional Budget Office that further explain budgetary effects.

• Requires the following information be posted "prominently" on the front page of the Senate's official website (Sec. 617):
• The total amount of direct and discretionary spending passed by the Senate that has not been paid for;
• The total amount of net spending authorized in legislation passed by the Senate;
• The number of new government programs created by legislation passed by the Senate; and
• The totals of the previous three requirements as passed by both Houses of Congress and signed into law.

Full Bill Text

Full Bill Text

Full Bill Text