Sec. 2. Treatment of employment assistance voucher programs
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Section 3304(a)(4) of the Internal Revenue Code of 1986 is amended by striking and at the end of subparagraph (F), by inserting and at the end of subparagraph (G), and by adding at the end the following new subparagraph: during the 120-day period beginning on the date of the enactment of the Hire Just One Act of 2013 , amounts may be withdrawn for the payment of allowances under an employment assistance voucher program (as defined in section 3306(v)); . Section 3306(f) of such Code is amended— by striking and at the end of paragraph (5), by redesignating the paragraph relating to the self-employment assistance program as paragraph
(6)and striking the period at the end of such paragraph and inserting ; and , and by adding at the end the following new paragraph: during the 120-day period beginning on the date of the enactment of the Hire Just One Act of 2013 , amounts may be withdrawn for the payment of allowances under an employment assistance voucher program (as defined in subsection (v)). . Section 3306 of such Code is amended by adding at the end the following new subsection: For the purposes of this chapter— The term employment assistance voucher program means a program under which— an eligible individual is issued an employment assistance voucher, upon employment with an employer described in paragraph (5)— the eligible individual transfers the employment assistance voucher to the employer, the individual ceases to receive unemployment compensation and is paid wages by the employer, and the employer receives payments upon presenting the voucher to the State, and the program meets such other requirements as the Secretary of Labor determines to be appropriate. For purposes of paragraph (1)— Compensation pursuant to paragraph (1)(B)(ii) shall— not be less than 200 percent of the unemployment compensation otherwise payable to the individual on the date of the individual’s employment under the employment assistance voucher program, not be less than the minimum wage (as specified in section 6 of the Fair Labor Standards Act of 1938), be payable for a period not to exceed the maximum number of remaining weeks of unemployment compensation (including supplemental and emergency) to which the employee would be entitled (but for participating in the employment assistance voucher program), determined as of the date of employment. If, before the end of the period referred to in subparagraph (A)(iii), an individual’s employment with an employer under the employment assistance voucher program is terminated for reasons other than cause, the individual is entitled to the remaining period of entitlement referred to in subparagraph (A)(iii) less the number of weeks of such employment. State requirements relating to availability for work, active search for work, and refusal to accept work are not applicable to individuals participating in the employment assistance voucher program. The term employment assistance voucher means a voucher— obtained by an eligible individual pursuant to the State law, payable to the employer of the eligible individual— at a rate determined under State law but not to exceed 90 percent of the amount of unemployment compensation to which the eligible individual is entitled, and on the same schedule as unemployment compensation would be payable to the individual but for employment under the employment assistance voucher program. The term eligible individual means an individual who— is eligible to receive regular unemployment compensation under the State law, extended unemployment, or emergency unemployment or would be eligible to receive such compensation except for the requirements described in paragraph (1)(B), is identified pursuant to a State worker profiling system as an individual likely to exhaust regular unemployment compensation, immediately prior to employment by the eligible employer, was unemployed for not less than 6 months, and is employed by an eligible employer. The term eligible employer means an employer who agrees to the terms and conditions of employment under the unemployment assistance voucher program and who is approved by the State agency. Individuals participating in an unemployment assistance voucher program shall be treated as unemployed for the purposes of Federal and State laws applicable to unemployment compensation, except that wages paid to the employee under such program shall be subject to Federal and State taxation to the same extent and in the same manner as wages generally. A State program shall not be treated as an employment assistance voucher program for purposes of this chapter unless the program does not result in any cost to the Unemployment Trust Fund (established by section 904(a) of the Social Security Act) in excess of the cost that would be incurred by such State and charged to such Fund, or to any Federal funds in the system if the State had not participated in such program. A State program shall not be treated as an employment assistance voucher program for purposes of this chapter unless the State has in effect measures to prevent employers from terminating employment for purposes of participating in the employment assistance voucher program. A State program shall not be treated as an employment assistance voucher program for purposes of this chapter unless the State has in effect measures to recoup payments made to an employer under the program if the employer has terminated from employment more employees during the 120-day period referred to in section 3304(a)(4)(H) than the employer has hired under the program. . Section 303(a)(5) of the Social Security Act (42 U.S.C. 503(a)(5)) is amended by striking ; and and inserting : . Provided further , That amounts may be withdrawn for the payment of allowances under an employment assistance voucher program (as defined in section 3306(v) of the Internal Revenue Code of 1986); and Any State operating an employment assistance voucher program approved by the Secretary of Labor pursuant to section 3304(a)(4)(H) of the Internal Revenue Code of 1986 (as added by this section) shall report annually to the Secretary on the number of individuals who participate in the program, the operating costs of the program, compliance with program requirements, and any other relevant aspects of program operations requested by the Secretary. Not later than 1 year after the date of the enactment of this Act, the Secretary of Labor shall submit a report to the Congress with respect to the operation of the employment assistance voucher program. Such report shall be based on the reports received from the States pursuant to subsection
(d)and include such other information as the Secretary of Labor determines is appropriate. The provisions of this section and the amendments made by this section shall take effect on the date of the enactment of this Act.
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Sec. 2
Treatment of employment assistance voucher programs
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