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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 23— FEDERAL UNEMPLOYMENT TAX ACT · § 4004

§ 4004.

942 words·~4 min read·/usc/title-26/section-4004

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In General .— Funds in the extended unemployment compensation account (as established by section 905(a) of the Social Security Act ( 42 U.S.C. 1105(a) )[)] of the Unemployment Trust Fund (as established by section 904(a) of such Act ( 42 U.S.C. 1104(a) )[)] shall be used for the making of payments to States having agreements entered into under this title. Certification .— The Secretary shall from time to time certify to the Secretary of the Treasury for payment to each State the sums payable to such State under this title.
The Secretary of the Treasury, prior to audit or settlement by the Government Accountability Office, shall make payments to the State in accordance with such certification, by transfers from the extended unemployment compensation account (as so established) to the account of such State in the Unemployment Trust Fund (as so established). Assistance to States .— Administration .— There are appropriated out of the employment security administration account (as established by section 901(a) of the Social Security Act ( 42 U.S.C. 1101(a) )[)] of the Unemployment Trust Fund, without fiscal year limitation, such funds as may be necessary for purposes of assisting States (as provided in title III of the Social Security Act ( 42 U.S.C. 501 et seq.)) in meeting the costs of administration of agreements under this title.
Reemployment services and reemployment and eligibility assessment activities.— Appropriation .— There are appropriated from the general fund of the Treasury, for the period of fiscal year 2012 through fiscal year 2014, out of the employment security administration account (as established by section 901(a) of the Social Security Act [ 42 U.S.C. 1101(a) ]), such sums as determined by the Secretary of Labor in accordance with subparagraph
(B)to assist States in providing reemployment services and reemployment and eligibility assessment activities described in section 4001(h)(2). Determination of total amount .— The amount referred to in subparagraph
(A)is the amount the Secretary of Labor estimates is equal to— the number of individuals who will receive reemployment services and reemployment eligibility and assessment activities described in section 4001(h)(2) in all States through the date specified in [former] section 4007(b)(3); multiplied by $85. Distribution among states .— Of the amounts appropriated under subparagraph (A), the Secretary of Labor shall distribute amounts to each State, in accordance with section 4003(c), that the Secretary estimates is equal to— the number of individuals who will receive reemployment services and reemployment and eligibility assessment activities described in section 4001(h)(2) in such State through the date specified in [former] section 4007(b)(3); multiplied by $85. Appropriations for Certain Payments .— There are appropriated from the general fund of the Treasury, without fiscal year limitation, to the extended unemployment compensation account (as so established) of the Unemployment Trust Fund (as so established) such sums as the Secretary estimates to be necessary to make the payments under this section in respect of— compensation payable under chapter 85 of title 5, United States Code; and compensation payable on the basis of services to which section 3309(a)(1) of the Internal Revenue Code of 1986 applies. Amounts appropriated pursuant to the preceding sentence shall not be required to be repaid. Transfer of Funds .— Notwithstanding any other provision of law, the Secretary of the Treasury shall transfer from the general fund of the Treasury (from funds not otherwise appropriated)— to the extended unemployment compensation account (as established by section 905 of the Social Security Act [ 42 U.S.C. 1105 ]) such sums as the Secretary of Labor estimates to be necessary to make payments to States under this title by reason of— the amendments made by section 2001(a) of the Assistance for Unemployed Workers and Struggling Families Act [title II of div. B of Pub. L. 111–5 ]; the amendments made by sections 2 through 4 of the Worker, Homeownership, and Business Assistance Act of 2009 [ Pub. L. 111–92 ]; the amendments made by section 1009(a)(1) of the Department of Defense Appropriations Act, 2010 [ Pub. L. 111–118 ]; the amendments made by section 2(a)(1) of the Temporary Extension Act of 2010 [ Pub. L. 111–144 ]; the amendments made by section 2(a)(1) of the Continuing Extension Act of 2010 [ Pub. L. 111–157 ]; the amendments made by section 2(a)(1) of the Unemployment Compensation Extension Act of 2010 [ Pub. L. 111–205 ]; the amendments made by section 501(a)(1) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 [ Pub. L. 111–312 ]; the amendments made by section 201(a)(1) of the Temporary Payroll Tax Cut Continuation Act of 2011 [ Pub. L. 112–78 ]; the amendments made by section 2122 of the Unemployment Benefits Extension Act of 2012 [ Pub. L. 112–96 ]; and the amendments made by section 501(a) of the American Taxpayer Relief Act of 2012 [ Pub. L. 112–240 ]; to the employment security administration account (as established by section 901 of the Social Security Act [ 42 U.S.C. 1101 ]) such sums as the Secretary of Labor estimates to be necessary for purposes of assisting States in meeting administrative costs by reason of the amendments referred to in paragraph (1); and to the Employment Security Administration account (as established by section 901(a) of the Social Security Act [ 42 U.S.C. 1101(a) ]) such sums as the Secretary of Labor determines to be necessary in accordance with subsection (c)(2) to assist States in providing reemployment services and reemployment eligibility and assessment activities described in section 4001(h)(2). There are appropriated from the general fund of the Treasury, without fiscal year limitation, the sums referred to in the preceding sentence and such sums shall not be required to be repaid.
Connectionstraces to 4
10 references not yet in our index
  • Pub. L. 111-5
  • Pub. L. 111-92
  • Pub. L. 111-118
  • Pub. L. 111-144
  • Pub. L. 111-157
  • Pub. L. 111-205
  • Pub. L. 111-312
  • Pub. L. 112-78
  • Pub. L. 112-96
  • Pub. L. 112-240
Citation graph
cites case law
§ 4004
Pub. L.Pub. L. 111-5
Pub. L.Pub. L. 111-92
Pub. L.Pub. L. 111-118
Pub. L.Pub. L. 111-144
Pub. L.Pub. L. 111-157
Cites 14 · showing 9Cited by 0 across 0 sources
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