1、 https:/crsreports.congress.gov Updated March 17, 2021Unemployment Insurance Provisions in the American Rescue Plan Act of 2021The Unemployment Insurance (UI) provisions in Title IX, Subtitle A, of the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2; enacted March 11, 2021) make four significant
2、changes to UI programs and benefitsspecifically, ARPA reauthorizes and expands the enhanced UI benefits created under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136, enacted March 27, 2020) and the Consolidated Appropriations Act, 2021 (P.L. 116-260, enacted December
3、 27, 2020; the UI provisions are titled the Continued Assistance for Unemployed Workers Act of 2020 Continued Assistance Act); extends the authorization for additional, temporary UI provisions first authorized under the CARES Act and the Families First Coronavirus Response Act (FFCRA; P.L. 116-127,
4、enacted March 18, 2020) and extended under the Continued Assistance Act; authorizes a federal income tax exclusion of up to $10,200 in UI benefits in 2020 for taxpayers with modified adjusted gross income (AGI) of less than $150,000; and provides two sources of additional UI administrative funding: