To increase the number of weeks for which emergency unemployment compensation is payable, and for other purposes.

Amends the Emergency Unemployment Compensation Act of 1991 (Public Law 102-164) to increase the number of weeks for which emergency unemployment compensation is payable.

Amends the Internal Revenue Code to reduce a tax deduction for certain expenses for meals and entertainment.

 
HR 5681 IH
102d CONGRESS
2d Session
 H. R. 5681
To increase the number of weeks for which emergency unemployment compensation
is payable, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
July 23, 1992
Mr. ATKINS (for himself, Mr. ENGEL, Mr. DONNELLY, Mr. MARKEY, Mr. FRANK of
Massachusetts, Mr. KENNEDY, Mr. MOAKLEY, Mr. NEAL of Massachusetts, Mr. OLVER,
Mr. STUDDS, Mr. MFUME, Mr. BORSKI, Mr. KAPTUR, and Mr. BLACKWELL) introduced
the following bill; which was referred to the Committee on Ways and Means
A BILL
To increase the number of weeks for which emergency unemployment compensation
is payable, and for other purposes.
  Be it enacted by the Senate and House of Representatives of the United
  States of America in Congress assembled,
SECTION 1. INCREASE IN NUMBER OF WEEKS FOR WHICH EMERGENCY UNEMPLOYMENT
COMPENSATION IS PAYABLE.
  Subparagraph (A) of section 102(b)(2) of the Emergency Unemployment
  Compensation Act of 1991 (Public Law 102-164, as amended) is amended by
  adding at the end thereof the following new clause:
  `(vii) ADDITIONAL ENTITLEMENT- Effective with respect to weeks beginning
  after the date of the enactment of this clause--
  `(I) notwithstanding clause (vi), the reduction under clause (ii) shall
  not apply in determining the amount payable from any account from which
  emergency unemployment compensation was paid for any week beginning before
  June 13, 1992,
  `(II) the applicable limit otherwise determined under this subparagraph
  (after the application of subclause (I)) shall be increased by 13, and
  `(III) the percentage otherwise applicable under paragraph (1)(A) shall
  be increased by 50 percentage points.
Adjustments similar to those provided in the preceding sentence shall be
made to the provisions of section 501 of this Act.'
SEC. 2. REDUCTION IN DEDUCTION FOR CERTAIN EXPENSES FOR MEALS AND
ENTERTAINMENT.
  (a) GENERAL RULE- Paragraph (1) of section 274(n) of the Internal Revenue
  Code of 1986 is amended by striking `80 percent' and inserting `70 percent'.
  (b) CLERICAL AMENDMENT- The subsection heading of subsection (n) of
  section 274 of such Code is amended by striking `80 PERCENT' and inserting
  `70  PERCENT'.
  (c) EFFECTIVE DATE- The amendments made by this section shall apply to
  amounts paid or incurred after the date of the enactment of this section.