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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 23— FEDERAL UNEMPLOYMENT TAX ACT · § 2183

§ 2183. ASSISTANCE AND GUIDANCE IN IMPLEMENTING SELF-EMPLOYMENT ASSISTANCE PROGRAMS.

541 words·~2 min read·/usc/title-26/section-2183

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Model Language and Guidance .— For purposes of assisting States in establishing, improving, and administering self-employment assistance programs, the Secretary shall— develop model language that may be used by States in enacting such programs, as well as periodically review and revise such model language; and provide technical assistance and guidance in establishing, improving, and administering such programs. Reporting and Evaluation.— Reporting .— The Secretary shall establish reporting requirements for States that have established self-employment assistance programs, which shall include reporting on— the total number of individuals who received unemployment compensation and— were referred to a self-employment assistance program; participated in such program; and received an allowance under such program; the total amount of allowances provided to individuals participating in a self-employment assistance program; the total income (as determined by survey or other appropriate method) for businesses that have been established by individuals participating in a self-employment assistance program, as well as the total number of individuals employed through such businesses; and any additional information, as determined appropriate by the Secretary.
Evaluation .— Not later than 5 years after the date of the enactment of this Act [ Feb. 22, 2012 ], the Secretary shall submit to Congress a report that evaluates the effectiveness of self-employment assistance programs established by States, including— an analysis of the implementation and operation of self-employment assistance programs by States; an evaluation of the economic outcomes for individuals who participated in a self-employment assistance program as compared to individuals who received unemployment compensation and did not participate in a self-employment assistance program, including a comparison as to employment status, income, and duration of receipt of unemployment compensation or self-employment assistance allowances; and an evaluation of the state of the businesses started by individuals who participated in a self-employment assistance program, including information regarding— the type of businesses established; the sustainability of the businesses; the total income collected by the businesses; the total number of individuals employed through such businesses; and the estimated Federal and State tax revenue collected from such businesses and their employees.
Flexibility and Accountability .— The model language, guidance, and reporting requirements developed by the Secretary under subsections
(a)and
(b)shall— allow sufficient flexibility for States and participating individuals; and ensure accountability and program integrity. Consultation .— For purposes of developing the model language, guidance, and reporting requirements described under subsections
(a)and (b), the Secretary shall consult with employers, labor organizations, State agencies, and other relevant program experts. Entrepreneurial Training Programs .— The Secretary shall utilize resources available through the Department of Labor and coordinate with the Administrator of the Small Business Administration to ensure that adequate funding is reserved and made available for the provision of entrepreneurial training to individuals participating in self-employment assistance programs. Self-employment Assistance Program .— For purposes of this section, the term ‘self-employment assistance program’ means a program established pursuant to section 3306(t) of the Internal Revenue Code of 1986 ( 26 U.S.C. 3306(t) ), section 208 of the Federal-State Extended Unemployment Compensation Act of 1970 [ Pub. L. 91–373 , set out below], or section 4001(j) of the Supplemental Appropriations Act, 2008, [ Pub. L. 110–252 , set out below] for individuals who are eligible to receive regular unemployment compensation, extended compensation, or emergency unemployment compensation.
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  • Pub. L. 91-373
  • Pub. L. 110-252
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§ 2183
ASSISTANCE AND GUIDANCE IN IMPLEMENTING SELF-EMPLOYMENT ASSISTANCE PROGRAMS.
Pub. L.Pub. L. 91-373
Pub. L.Pub. L. 110-252
Cites 3Cited by 0 across 0 sources
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