Summary: Vested Employee Pension Benefit Protection Act - Amends the Internal Revenue Code to allow employees in the building and construction industry to make distributions from their tax-exempt employer pension plans at age 55 if they are not separated from service at the time of such distributions and were participants in such plan on or before April 30, 2013.

vested employee pension benefit protection act amends internal revenue code allow employees building construction industry distributions tax exempt employer pension plans age separated service time distributions participants plan april


Summary: Reducing Overlapping Payments Act - Amends title II (Old Age, Survivors, and Disability Insurance) (OASDI) of the Social Security Act to require reduced to zero the total of an individual's monthly disability insurance benefits and any spouse's, surviving spouse's, child's, widow's, widower's, or parent's OASDI benefits based on the individual's wages and self-employment income for any month before the individual attains retirement age in which that individual is entitled to both disability insurance benefits and unemployment compensation. (Thus allows only unemployment compensation in such a situation.)

reducing overlapping payments act amends title old age survivors disability_insurance oasdi social security act require reduced zero total individual monthly disability insurance benefits spouse surviving spouse child widow widower parent oasdi benefits based individual wages self employment income month individual attains retirement age individual entitled disability insurance benefits unemployment compensation allows unemployment compensation situation


Summary:
Lifetime Income Disclosure Act - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require the quarterly pension benefit statement furnished to a participant or beneficiary with the right to direct the investment of assets in his or her account under an individual account plan to include a lifetime income disclosure at least once during any 12-month period.

Requires such lifetime income disclosure to set forth the lifetime income stream equivalent of the participant's or beneficiary's total benefits accrued. Defines a lifetime income stream equivalent of the total benefits accrued as the monthly annuity payment the participant or beneficiary would receive if those total accrued benefits were used to provide lifetime income streams to a qualified joint and survivor annuitant.

Directs the Secretary of Labor to: (1) issue a model lifetime income disclosure, written in a manner which can be understood by the average plan participant; and (2) prescribe assumptions that plan administrators may use in converting total accrued benefits into lifetime income stream equivalents.

Declares that no plan fiduciary, plan sponsor, or other person shall have any liability under ERISA solely by reason of the provision of lifetime income stream equivalents derived in accordance with such assumptions and related rules and including explanations contained in the model lifetime income disclosure.

lifetime income disclosure act amends employee retirement income security act erisa require quarterly pension benefit statement furnished participant beneficiary right direct investment assets account individual account plan include lifetime income disclosure month period requires lifetime income disclosure set forth lifetime income stream equivalent participant beneficiary total benefits accrued defines lifetime income stream equivalent total benefits accrued monthly annuity payment participant beneficiary receive total accrued benefits provide lifetime income streams qualified joint survivor annuitant directs secretary labor issue model lifetime income disclosure written manner understood average plan participant prescribe assumptions plan administrators use converting total accrued benefits lifetime income stream equivalents declares plan fiduciary plan sponsor person shall liability erisa solely reason provision lifetime income stream equivalents derived accordance assumptions related rules including explanations contained model lifetime income disclosure


Summary: Forty Hours is Full Time Act of 2013 - Amends the Internal Revenue Code, with respect to the employer mandate to provide health care coverage, to: (1) modify the formula for calculating the number of full-time employees employed by an applicable large employer subject to the mandate; and (2) define a "full-time employee" as an employee who is employed on average at least 40 hours per week (currently, 30 hours).

hours time act amends internal revenue code respect employer mandate provide health care coverage modify formula calculating number time employees employed applicable large employer subject mandate define time employee employee employed average hours week currently hours


Summary:
Flexibility for Working Families Act - Authorizes an employee to request from an employer a temporary or permanent change in the terms or conditions of the employee's employment if the request relates to: (1) the number of hours the employee is required to work, (2) the times when the employee is required to work or be on call for work, (3) where the employee is required to work, or (4) the amount of notification the employee receives of work schedule assignments. Sets forth certain employer duties with respect to such requests.

Makes it unlawful for an employer to interfere with any rights provided to an employee under this Act. Authorizes an employee to file a complaint with the Secretary of Labor for any violations of such rights. Provides for the investigation and assessment of civil penalties or the award of relief for alleged violations, including the review in federal courts of appeal of orders of the Secretary.

Requires the Secretary and certain federal agency administrative officers to provide information and technical assistance to employers, labor organizations, and the general public regarding compliance with this Act.

Requires the Administrator of the Wage and Hour Division of the Department of Labor to issue guidance on compliance with the Fair Labor Standards Act that provides a flexible work environment through changes in employee terms and conditions of employment provided in this Act.

Applies the requirements of this Act to certain classes of employees, including employees of the Government Accountability Office (GAO) and the Library of Congress.

flexibility working families act authorizes employee request employer temporary permanent change terms conditions employee employment request relates number hours employee required work times employee required work work employee required work notification employee receives work schedule assignments sets forth certain employer duties respect requests makes unlawful employer interfere rights provided employee act authorizes employee file complaint secretary labor violations rights provides investigation assessment civil penalties award relief alleged violations including review federal courts appeal orders secretary requires secretary certain federal agency administrative officers provide information technical assistance employers labor organizations general public compliance act requires administrator wage hour division department_of_labor issue guidance compliance fair labor standards act provides flexible work environment changes employee terms conditions employment provided act applies requirements act certain classes employees including employees government_accountability_office gao library_of_congress


Summary:
Secure Annuities for Employee Retirement Act of 2013 or the SAFE Retirement Act of 2013 - Title I: Public Pension Reform - Amends the Internal Revenue Code to provide for annuity accumulation retirement plans for state and local government employees beginning after 2014.

 Directs the Comptroller General (GOA) to conduct a study of federal employee pension plans.

 Title II: Private Pension Reform - Subtitle A: Enhanced Pension Plan Coverage - Amends the Internal Revenue Code, with respect to 401(k) plans, to allow employers who do not maintain a qualified retirement plan to establish a starter 401(k) deferral-only arrangement. Allows contributions to such arrangements of up to $8,000 per year and catch-up contributions for individuals age 50 and older.

 Increases from $500 to $5,000 the cap on the tax credit for the pension start-up costs of small employers.

 Allows employers to replace certain pension plans with safe harbor 401(k) plans.

 Eliminates the 10% cap on contributions to automatic 401(k) plans. Revises rules relating to the election of safe harbor 401(k) status and multiple employer defined contributions.

 Subtitle B: Pension Plan and Retirement Savings Simplification - Revises rules relating to pension plan amendments, discrimination testing, restrictions on hardship distributions, rollovers, forfeitures, notice requirements for new plan participants, and plan terminations.

 Terminates rules relating to top-heavy pension plans (plans that have a higher concentration of accrued benefits for key employees) for plan years beginning after December 31, 2013.

 Allows a new tax credit for contributions to a secure deferral arrangement.

 Subtitle C: Longevity Reforms - Modifies minimum distribution requirements to allow 25% of the account balance for the purchase of a deferred joint and survivor life annuity. Requires the annuity to be purchased on or before the date of the plan participant's initial required minimum distributions. Prohibits any deferral period from extending beyond the date the participant attains age 85.

 Requires the Secretary of the Treasury to update or provide new mortality tables for purposes of determining a plan participant's minimum required distribution. Requires a new update every five years.

 Allows plan participants to convert their required minimum distribution into a Roth individual retirement account (Roth IRA).

 Allows a plan sponsor to transfer responsibility for the administration of the joint and survivor annuity rules to the annuity provider.

 Requires the Secretary to modify the Employee Plans Compliance Resolution System to allow for the correction of loan errors and inadvertent errors in retirement plans, IRAs, and required minimum distribution requirements.

Subtitle D: Modifications to the Employee Retirement Income Security Act of 1974 - Amends the Employee Retirement and Income Security Act of 1974 (ERISA) and the Internal Revenue Code to: (1) authorize all documents required or permitted to be furnished to a plan participant to be furnished in electronic form unless the plan participant has elected to receive paper documents; (2) modify the deadline for summary plan description updates; (3) make the annual audit requirement applicable to 100 participants who have an accrued benefit under the plan (currently, 100 participants); and (4) deem the fiduciary duty in selecting an annuity provider and annuity contract in connection with the payment of benefits under a defined contribution plan satisfied to the extent that the contracts are guaranteed by a state guaranty association.

Title III: Individual Retirement Investment Advice Reform - Transfers authority to the Secretary of the Treasury for the enforcement of prohibited transaction rules for individual retirement accounts (IRAs). Requires the Secretary to consult with the Securities and Exchange Commission (SEC) in prescribing rules relating to the professional standards of care owed by brokers and investment advisors to holders of IRA accounts and annuities. Provides for the joint issuance of regulations for prohibited transaction rules applicable to employer-sponsored retirement plans by the Secretary of the Treasury and the Secretary of Labor.

secure annuities employee retirement act safe retirement act title public pension reform amends internal revenue code provide annuity accumulation retirement plans state local government employees beginning directs comptroller general conduct study federal employee pension plans title private pension reform subtitle enhanced pension plan coverage amends internal revenue code respect plans allow employers maintain qualified retirement plan establish deferral arrangement allows contributions arrangements year catch contributions individuals age older increases cap tax credit pension start costs small employers allows employers replace certain pension plans safe harbor plans eliminates cap contributions automatic plans revises rules relating election safe harbor status multiple employer defined contributions subtitle pension plan retirement savings simplification revises rules relating pension plan amendments discrimination testing restrictions hardship distributions rollovers forfeitures notice requirements new plan participants plan terminations terminates rules relating heavy pension plans plans higher concentration accrued benefits key employees plan years beginning december allows new tax credit contributions secure deferral arrangement subtitle longevity reforms modifies minimum distribution requirements allow account balance purchase deferred joint survivor life annuity requires annuity purchased date plan participant initial required minimum distributions prohibits deferral period extending date participant attains age requires secretary treasury update provide new mortality tables purposes determining plan participant minimum required distribution requires new update years allows plan participants convert required minimum distribution roth individual retirement account roth ira allows plan sponsor transfer responsibility administration joint survivor annuity rules annuity provider requires secretary modify employee plans compliance resolution system allow correction loan errors inadvertent errors retirement plans iras required minimum distribution requirements subtitle modifications employee retirement income security act amends employee retirement income security act erisa internal_revenue_code authorize documents required permitted furnished plan participant furnished electronic form plan participant elected receive paper documents modify deadline summary plan description updates annual audit requirement applicable participants accrued benefit plan currently participants deem fiduciary duty selecting annuity provider annuity contract connection payment benefits defined contribution plan satisfied extent contracts guaranteed state guaranty association title iii individual retirement investment advice reform transfers authority secretary treasury enforcement prohibited transaction rules individual retirement accounts iras requires secretary consult securities_and_exchange_commission sec prescribing rules relating professional standards care owed brokers investment advisors holders ira accounts annuities provides joint issuance regulations prohibited transaction rules applicable employer sponsored retirement plans secretary treasury secretary labor


Summary:
Cooperative and Small Employer Charity Pension Flexibility Act - (Sec. 2) Declares that: (1) defined benefit pension plans are a cost-effective way for cooperative associations and charities to provide their employees with economic security in retirement, (2) many cooperative associations and charitable organizations are only able to provide their employees with defined benefit pension plans because those organizations are able to pool their resources using the multiple employer plan structure, and (3) the pension funding rules should encourage cooperative associations and charities to continue to provide their employees with pension benefits.

(Sec. 3) Makes this Act generally applicable to years beginning after December 31, 2013.

)Title I: Amendments to Employee Retirement Income Security Act of 1974 and Other Provisions - (Sec. 101) Amends the Employee Retirement Income Security Act of 1974 (ERISA) to define a "cooperative and small employer charity pension plan" (CSEC pension plan), for purposes of this Act, as an employee pension benefit plan that is a defined benefit pension plan: (1) to which certain provisions of the Pension Protection Act of 2006 apply; or (2) that, as of June 25, 2010, was maintained by more than one employer all of whom were tax-exempt charitable organizations.

(Sec. 102 Amends ERISA to establish minimum funding standards for CSEC pension plans and special rules for valuation of plan assets.

Permits the Secretary of the Treasury to extend an amortization of any unfunded liability of a CSEC pension plan for up to 10 years if the Secretary determines that: (1) such extension would carry out the purposes of this Act and would provide adequate protection for plan participants and their beneficiaries, and (2) failure to permit such extension would result in a substantial risk to the voluntary continuation of the plan or a substantial curtailment of pension benefit levels or employee compensation.

Allows a CSEC plan that uses a funding method that requires contributions in all years to maintain an alternative minimum funding standard account for any plan year.

Sets forth rules governing CSEC plan liquidity and contributions to CSEC plans. Imposes a lien in favor of a CSEC plan for failure to make required contributions.

Authorizes the Secretary to prescribe mortality tables to determine current liability of CSEC plans.

Requires a CSEC plan sponsor to establish a written funding restoration plan within 180 days after receipt of a certification from the plan actuary that the plan is in funding restoration status for a plan year. (Sec. 103) Amends ERISA to allow a CSEC plan sponsor to elect not to treat such plan as a CSEC plan in plan years beginning after 2013.

Amends the Pension Protection Act of 2006 to allow a pension plan sponsor an election to cease treating a plan as an eligible charity plan for plan years beginning after 2013.

(Sec. 104) Requires a notice to participants in a CSEC plan to include: (1) a statement that different rules apply to CSEC plans than apply to single-employer plans; (2) for the first 2 years beginning after December 31, 2013, a statement that, as a result of changes made by this Act, the contributions to the plan may have changed; and (3) a statement that a CSEC plan is in funding restoration. Authorizes the Secretary to modify the model notice required by the Pension Protection Act of 2006 to include such statements. Requires the annual report for employee benefit plans required by ERISA to include a list of participating employers and a good faith estimate of the percentage of total contributions made by such employers during the plan year.

(Sec. 105) Requires the Participant and Plan Sponsor Advocate established by ERISA to make itself available to assist CSEC plan sponsors and participants.

Title II: Amendments to Internal Revenue Code of 1986 - Amends the Internal Revenue Code, with respect to CSEC plans, to set forth rules for such plans similar to those rules added to ERISA in title I of this Act.

cooperative small employer charity pension flexibility act sec declares defined benefit pension plans cost effective way cooperative associations charities provide employees economic security retirement cooperative associations charitable organizations able provide employees defined benefit pension plans organizations able pool resources multiple employer plan structure pension funding rules encourage cooperative associations charities continue provide employees pension benefits sec makes act generally applicable years beginning december title amendments employee retirement income security act provisions sec amends employee retirement income security act erisa define cooperative small employer charity pension plan pension plan purposes act employee pension benefit plan defined benefit pension plan certain provisions pension_protection_act apply june maintained employer tax exempt charitable organizations sec amends erisa establish minimum funding standards pension plans special rules valuation plan assets permits secretary treasury extend amortization unfunded liability pension plan years secretary determines extension carry purposes act provide adequate protection plan participants beneficiaries failure permit extension result substantial risk voluntary continuation plan substantial pension benefit levels employee compensation allows plan uses funding method requires contributions years maintain alternative minimum funding standard account plan year sets forth rules governing plan liquidity contributions plans imposes lien favor plan failure required contributions authorizes secretary prescribe mortality tables determine current liability plans requires plan sponsor establish written funding restoration plan days receipt certification plan actuary plan funding restoration status plan year sec amends erisa allow plan sponsor elect treat plan plan plan years beginning amends pension protection act allow pension plan sponsor election cease treating plan eligible charity plan plan years beginning sec requires notice participants plan include statement different rules apply plans apply single employer plans years beginning december statement result changes act contributions plan changed statement plan funding restoration authorizes secretary modify model notice required pension_protection_act include statements requires annual report employee benefit plans required erisa include list participating employers good faith estimate percentage total contributions employers plan year sec requires participant plan sponsor advocate established erisa available assist plan sponsors participants title amendments internal revenue code amends internal revenue code respect plans set forth rules plans similar rules added erisa title act


Summary: Stop Subsidizing Multimillion Dollar Corporate Bonuses Act - Amends the Internal Revenue Code, with respect to the $1 million limitation on the deductibility of employee compensation, to: (1) extend such limitation to any individual who is a current or former officer, director, or employee of a publicly-held corporation; (2) eliminate the exemption from such limitation for compensation payable on a commission basis or upon the attainment of a performance goal; and (3) make such limitation applicable to all publicly-held corporations that are required by the Securities and Exchange Commission (SEC) to register securities and provide periodic reports to their investors.

bonuses act amends internal revenue code respect million limitation deductibility employee compensation extend limitation individual current officer director employee publicly held corporation eliminate exemption limitation compensation payable commission basis attainment performance goal limitation applicable publicly held corporations required securities_and_exchange_commission sec register securities provide periodic reports investors


Summary:
Fair Playing Field Act of 2013 - Amends the Internal Revenue Code, with respect to the classification of workers for employment tax purposes, to: (1) repeal the prohibition against issuance of regulations and guidance by the Secretary of the Treasury on workers' employment tax status (i.e., as an employee or as an independent contractor) enacted by the Revenue Act of 1978; (2) direct the Secretary to issue regulations and other guidance to clarify the proper employment status of workers for employment tax purposes; (3) prohibit a retroactive assessment of employment tax, except with respect to certain skilled workers, for tax periods after December 31, 1978, and before a specified reclassification date for worker misclassifications, unless the taxpayer had no reasonable basis for not treating a worker as an employee; (4) require taxpayers who hire independent contractors on a regular and ongoing basis to provide such contractors with notice of their federal tax obligations, the labor and employment law protections that do not apply to them, and their right to seek a status determination from the Internal Revenue Service (IRS); and (5) eliminate reduced penalty provisions for failure to withhold income taxes for taxpayers who lack a reasonable basis for treating a worker as other than an employee (i.e., as an independent contractor).

Provides that for purposes of determining whether a registered representative of a securities broker-dealer is an employee for employment tax purposes, no weight shall be given to instructions from a service recipient which are imposed only in compliance with investor protection standards. Makes this rule applicable to services performed by a broker-dealer after December 31, 1997.

fair playing field act amends internal revenue code respect classification workers employment tax purposes repeal prohibition issuance regulations guidance secretary treasury workers employment tax status employee independent contractor enacted revenue act direct secretary issue regulations guidance clarify proper employment status workers employment tax purposes prohibit retroactive assessment employment tax respect certain skilled workers tax periods december specified reclassification date worker misclassifications taxpayer reasonable basis treating worker employee require taxpayers hire independent contractors regular ongoing basis provide contractors notice federal tax obligations labor employment law protections apply right seek status determination internal_revenue_service irs eliminate reduced penalty provisions failure withhold income taxes taxpayers lack reasonable basis treating worker employee independent contractor provides purposes determining registered representative securities broker dealer employee employment tax purposes weight shall given instructions service recipient imposed compliance investor protection standards makes rule applicable services performed broker dealer december


Summary:
Emergency Unemployment Compensation Extension Act of 2013 - Amends the Supplemental Appropriations Act, 2008 to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before January 1, 2015.

 Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until December 31, 2014, requirements that federal payments to states cover 100% of EUC.

 Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and June 30, 2015, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 (FSEUCA of 1970) against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.)

 Amends the FSEUCA of 1970 to postpone similarly from December 31, 2013, to December 31, 2014, termination of the period during which a state may determine its "on" and "off" indicators according to specified temporary substitutions in its formula.

 Amends the Supplemental Appropriations Act, 2008 to appropriate funds out of the employment security administration account through FY2015 to assist states in providing reemployment and eligibility assessment activities.

 Amends the Railroad Unemployment Insurance Act to extend through December 31, 2014, the temporary increase in extended unemployment benefits.

emergency unemployment compensation extension act amends supplemental appropriations act extend emergency unemployment compensation euc payments eligible individuals weeks employment ending january amends assistance unemployed workers struggling families act extend december requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act june prohibition federal-state_extended_unemployment_compensation_act fseuca federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period amends fseuca postpone similarly december december termination period state determine indicators according specified temporary substitutions formula amends supplemental appropriations act appropriate funds employment security administration account fy2015 assist states providing reemployment eligibility assessment activities amends railroad_unemployment_insurance_act extend december temporary increase extended unemployment benefits


Summary:
Emergency Unemployment Compensation Extension Act of 2013 - Amends the Supplemental Appropriations Act, 2008 to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before January 1, 2015.

 Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until December 31, 2014, requirements that federal payments to states cover 100% of EUC.

 Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and June 30, 2015, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 (FSEUCA of 1970) against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.)

 Amends the FSEUCA of 1970 to postpone similarly from December 31, 2013, to December 31, 2014, termination of the period during which a state may determine its "on" and "off" indicators according to specified temporary substitutions in its formula.

 Amends the Supplemental Appropriations Act, 2008 (SAA, 2008) to appropriate funds out of the employment security administration account through FY2015 to assist states in providing reemployment and eligibility assessment activities.

 Amends the Railroad Unemployment Insurance Act to extend through December 31, 2014, the temporary increase in extended unemployment benefits.

Makes a change in application of a certain requirement (nonreduction rule) to a state whose federal-state EUC agreement was terminated in 2013, under which the federal government would reimburse a state unemployment compensation agency making EUC payments to individuals who have exhausted all rights to regular unemployment compensation under state or federal law and meet specified other criteria.

(Under the nonreduction rule such an agreement does not apply with respect to a state whose method for computing regular unemployment compensation under state law has been modified to make the average weekly unemployment compensation benefit paid on or after June 2, 2010, less than what would have been paid before June 2, 2010.)

Declares that the nonreduction rule shall not apply to a state whose EUC agreement was terminated in 2013. Allows such a state, however, to enter into a subsequent federal-state EUC agreement on or after enactment of this Act if, taking into account this inapplicability of the nonreduction rule, it would otherwise meet the requirements for an EUC agreement. (Thus allows such a subsequent EUC agreement to permit payment of less than the average weekly unemployment compensation benefit paid on or after June 2, 2010.)

emergency unemployment compensation extension act amends supplemental appropriations act extend emergency unemployment compensation euc payments eligible individuals weeks employment ending january amends assistance unemployed workers struggling families act extend december requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act june prohibition federal-state_extended_unemployment_compensation_act fseuca federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period amends fseuca postpone similarly december december termination period state determine indicators according specified temporary substitutions formula amends supplemental appropriations act saa appropriate funds employment security administration account fy2015 assist states providing reemployment eligibility assessment activities amends railroad_unemployment_insurance_act extend december temporary increase extended unemployment benefits makes change application certain requirement nonreduction rule state federal state euc agreement terminated federal government reimburse state unemployment compensation agency making euc payments individuals exhausted rights regular unemployment compensation state federal law meet specified criteria nonreduction rule agreement apply respect state method computing regular unemployment compensation state law modified average weekly unemployment compensation benefit paid june paid june declares nonreduction rule shall apply state euc agreement terminated allows state enter subsequent federal state euc agreement enactment act taking account inapplicability nonreduction rule meet requirements euc agreement allows subsequent euc agreement permit payment average weekly unemployment compensation benefit paid june


Summary:
Emergency Unemployment Compensation Extension Act - Amends the Supplemental Appropriations Act, 2008 to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before April 1, 2014.

 Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until March 31, 2014, requirements that federal payments to states cover 100% of EUC.

 Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and September 30, 2014, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 (FSEUCA of 1970) against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.)

 Amends the FSEUCA of 1970 to postpone similarly from December 31, 2013, to March 31, 2014, termination of the period during which a state may determine its "on" and "off" indicators according to specified temporary substitutions in its formula.

 Amends the Supplemental Appropriations Act, 2008 to appropriate funds out of the employment security administration account through the first quarter of FY2015 to assist states in providing reemployment and eligibility assessment activities.

 Amends the Railroad Unemployment Insurance Act to extend through March 31, 2014, the temporary increase in extended unemployment benefits.

Makes a change in application of a certain requirement (nonreduction rule) to a state that has entered a federal-state EUC agreement, under which the federal government would reimburse the state's unemployment compensation agency making EUC payments to individuals who have exhausted all rights to regular unemployment compensation under state or federal law and meet specified other criteria.

 (Under the nonreduction rule such an agreement does not apply with respect to a state whose method for computing regular unemployment compensation under state law has been modified to make the average weekly unemployment compensation benefit paid on or after June 2, 2010, less than what would have been paid before June 2, 2010.)

 Declares that the nonreduction rule shall not apply to a state which has enacted a law before December 1, 2013, that, upon taking effect, would violate the nonreduction rule. Allows a state whose agreement was terminated, however, to enter into a subsequent federal-state EUC agreement on or after enactment of this Act if, taking into account this inapplicability of the nonreduction rule, it would otherwise meet the requirements for an EUC agreement. (Thus allows such a subsequent EUC agreement to permit payment of less than the average weekly unemployment compensation benefit paid on or after June 2, 2010.)

emergency unemployment compensation extension act amends supplemental appropriations act extend emergency unemployment compensation euc payments eligible individuals weeks employment ending april amends assistance unemployed workers struggling families act extend march requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act september prohibition federal-state_extended_unemployment_compensation_act fseuca federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period amends fseuca postpone similarly december march termination period state determine indicators according specified temporary substitutions formula amends supplemental appropriations act appropriate funds employment security administration account quarter fy2015 assist states providing reemployment eligibility assessment activities amends railroad_unemployment_insurance_act extend march temporary increase extended unemployment benefits makes change application certain requirement nonreduction rule state entered federal state euc agreement federal government reimburse state unemployment compensation agency making euc payments individuals exhausted rights regular unemployment compensation state federal law meet specified criteria nonreduction rule agreement apply respect state method computing regular unemployment compensation state law modified average weekly unemployment compensation benefit paid june paid june declares nonreduction rule shall apply state enacted law december taking effect violate nonreduction rule allows state agreement terminated enter subsequent federal state euc agreement enactment act taking account inapplicability nonreduction rule meet requirements euc agreement allows subsequent euc agreement permit payment average weekly unemployment compensation benefit paid june


Summary: Amends the Internal Revenue Code to extend through 2014 the equalization of the exclusion from gross income for employer-provided mass transit and parking benefits.

amends internal revenue code extend equalization exclusion gross income employer provided mass transit parking benefits


Summary: Clarity for Military Retiree Health Care Act - Amends the Internal Revenue Code, with respect to the tax exclusion of benefits under cafeteria employee benefit plans, to allow a participant in a cafeteria plan which permits a revocation of an election during a period of coverage and a new election based upon a change in status event, to treat an event that causes an employee to become eligible for coverage under the TRICARE health care program for military personnel as a change in status event.

internal revenue code respect tax exclusion benefits cafeteria employee benefit plans allow participant cafeteria plan permits revocation election period coverage new election based change status event treat event causes employee eligible coverage tricare health care program military personnel change status event


Summary:
Amends the Supplemental Appropriations Act, 2008 (SSA, 2008) to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before April 1, 2014.

Reauthorizes Tier-1, Tier-2, Tier-3, and Tier-4 of the EUC program for weeks ending after December 29, 2013, but reduces the duration of the first two Tiers, to up to six weeks each.

Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until March 31, 2014, requirements that federal payments to states cover 100% of EUC.

Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and September 30, 2014, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 (FSEUCA of 1970) against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.)

Amends the FSEUCA of 1970 to postpone similarly from December 31, 2013, to March 31, 2014, termination of the period during which a state may determine its "on" and "off" indicators according to specified temporary substitutions in its formula.

 Amends the SSA, 2008 to appropriate funds out of the employment security administration account through the first quarter of FY2015 to assist states in providing reemployment and eligibility assessment activities.

 Amends the Railroad Unemployment Insurance Act to extend through March 31, 2014, the temporary increase in extended unemployment benefits.

 Makes a change in application of a certain requirement (nonreduction rule) to a state that has: (1) entered a federal-state EUC agreement, under which the federal government would reimburse the state's unemployment compensation agency making EUC payments to individuals who have exhausted all rights to regular unemployment compensation under state or federal law and meet specified other criteria; and (2) enacted a law before December 1, 2013, that, upon taking effect, would violate the nonreduction rule.

 (Under the nonreduction rule such an agreement does not apply with respect to a state whose method for computing regular unemployment compensation under state law has been modified to make the average weekly unemployment compensation benefit paid on or after June 2, 2010, less than what would have been paid before June 2, 2010.)

Declares that the nonreduction rule shall not apply to a state which has enacted a law before December 1, 2013, that, upon taking effect, would violate the nonreduction rule. Allows such a state, however, to enter into a subsequent federal-state EUC agreement on or after enactment of this Act if, taking into account this inapplicability of the nonreduction rule, it would otherwise meet the requirements for an EUC agreement. (Thus allows such a subsequent EUC agreement to permit payment of less than the average weekly unemployment compensation benefit paid on or after June 2, 2010.)

Repeals a provision of the Bipartisan Budget Act of 2013 that reduces the cost-of-living adjustment to the retirement pay of members of the Armed Forces under age 62.

Amends title II (Old Age, Survivors, and Disability Insurance) (OASDI) of the Social Security Act, for any month before an individual reaches retirement age, to reduce the total of the individual's monthly disability insurance benefits and any OASDI benefits based on wages and self-employment income by the total amount of any UC received for that month (but not below zero). (Thus reduces the benefits based on receipt of UC.)

Applies this reduction to any past-due monthly disability insurance benefits for any month in which the individual was entitled both to them and to UC.

Makes the reduction inapplicable if the individual is entitled to UC for a month following a period of:

 trial work, participation in the Ticket to Work and Self-Sufficiency Program, or participation in any other program designed to encourage an individual entitled to such benefits to work. Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to require the Office of Management and Budget (OMB) to prepare, and the President to issue, a sequestration order on March 1 for each of FY2015-FY2023, in addition to the reduction in direct spending required under the Act, that reduces certain spending by the uniformed percentage necessary to reduce it for the fiscal year by $1.333 billion. Specifies the spending involved as:

 nonexempt direct spending, not spending for certain Medicare programs, and within the revised nonsecurity category.

amends supplemental appropriations act ssa extend emergency unemployment compensation euc payments eligible individuals weeks employment ending april tier-2 tier-3 tier-4 euc program weeks ending december reduces duration tiers weeks amends assistance unemployed workers struggling families act extend march requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act september prohibition federal-state_extended_unemployment_compensation_act fseuca federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period amends fseuca postpone similarly december march termination period state determine indicators according specified temporary substitutions formula amends ssa appropriate funds employment security administration account quarter fy2015 assist states providing reemployment eligibility assessment activities amends railroad_unemployment_insurance_act extend march temporary increase extended unemployment benefits makes change application certain requirement nonreduction rule state entered federal state euc agreement federal government reimburse state unemployment compensation agency making euc payments individuals exhausted rights regular unemployment compensation state federal law meet specified criteria enacted law december taking effect violate nonreduction rule nonreduction rule agreement apply respect state method computing regular unemployment compensation state law modified average weekly unemployment compensation benefit paid june paid june declares nonreduction rule shall apply state enacted law december taking effect violate nonreduction rule allows state enter subsequent federal state euc agreement enactment act taking account inapplicability nonreduction rule meet requirements euc agreement allows subsequent euc agreement permit payment average weekly unemployment compensation benefit paid june repeals provision bipartisan_budget_act reduces cost living adjustment retirement pay members armed_forces age amends title old age survivors disability_insurance oasdi social security act month individual reaches retirement age reduce total individual monthly disability insurance benefits oasdi benefits based wages self employment income total received month zero reduces benefits based receipt applies reduction past monthly disability insurance benefits month individual entitled makes reduction inapplicable individual entitled month following period trial work participation ticket work self sufficiency program participation program designed encourage individual entitled benefits work amends balanced_budget emergency deficit control act gramm rudman hollings act require office_of_management_and_budget omb prepare president issue sequestration order march addition reduction direct spending required act reduces certain spending uniformed percentage necessary reduce fiscal year billion specifies spending involved nonexempt direct spending spending certain medicare programs revised nonsecurity category


Summary:
Retirement Security Act of 2014 - Directs the Secretary of the Treasury to: (1) prescribe final regulations to permit employers to participate in multiple employer pension benefit plans, (2) promulgate regulations or other guidance to simplify and clarify rules relating to the timing of participant notices required under tax-preferred pension plans and the automatic escalation rules, and (3) modify the 1040EZ tax return form to allow taxpayers to claim the tax credit for retirement savings (saver's credit) on such form.

Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code, with respect to employer pension benefit plans, to: (1) allow employers to maintain a tax-exempt multiple employer pension benefit plan even if the employers sponsoring the plan share no common interest, (2) modify requirements for secure deferral arrangements with respect to nondiscrimination and employer matching contributions, and (3) allow employers with not more than 100 employees a business-related tax credit to cover increased matching contributions required by this Act.

retirement security act directs secretary treasury prescribe final regulations permit employers participate multiple employer pension benefit plans promulgate regulations guidance simplify clarify rules relating timing participant notices required tax preferred pension plans automatic escalation rules modify 1040ez tax return form allow taxpayers claim tax credit retirement savings saver credit form amends employee retirement income security act erisa internal_revenue_code respect employer pension benefit plans allow employers maintain tax exempt multiple employer pension benefit plan employers sponsoring plan share common interest modify requirements secure deferral arrangements respect nondiscrimination employer matching contributions allow employers employees business related tax credit cover increased matching contributions required act


Summary:
Solutions to Long-Term Unemployment Act - Amends the Internal Revenue Code to exclude from the definition of full-time employee, for purposes of the employer mandate to provide minimum essential health care coverage, any individual who is a long-term unemployed individual.

Defines "long-term unemployed individual" as an individual who: (1) begins employment after enactment of this Act, and (2) has been unemployed for 27 weeks or longer.

Exempts from the payment of old-age, survivors, and disability insurance (OASDI), hospital insurance, and railroad retirement taxes any employers who employ long-term unemployed individuals for specified period. Makes appropriations to the Federal Old-Age and Survivors Trust Fund and the Federal Disability Insurance Trust Fund in amounts equal to the reduction in revenues by reason of this exemption.

Authorizes the Secretary to issue employment relocation loans of up to $10,000 to long-term unemployed individuals to enable them to relocate to a residence: (1) more than 50 miles away from their initial residence in order to allow them to begin a new job; or (2) in a state or metropolitan area that is not the location of their initial residence, and that has an unemployment rate two or more percentage points less than the unemployment rate of the state or metropolitan area of their initial residence.

Authorizes the Secretary to forgive any remaining amount of interest and principal due on a loan in any case where the individual's new job is eliminated within the first year of employment through no fault of the individual.

Supporting Knowledge and Investing in Lifelong Skills Act or SKILLS Act - Amends the Workforce Investment Act of 1998 (WIA) to revise requirements and reauthorize appropriations for: (1) WIA title I, workforce investment systems for job training and employment services; and (2) WIA title II, adult education and family literacy education programs.

Revises requirements to: (1) eliminate representatives of labor organizations from state workforce investment boards, and (2) specify that representatives of business on a board represent large and small businesses each of which has immediate and long-term employment opportunities in an in-demand industry or other occupation important to the state economy.

Requires a state board to assist the state governor by developing: (1) policies and programs that support a comprehensive statewide workforce development system, and (2) a statewide workforce and labor market information system.

Revises requirements for: (1) a state workforce development plan; (2) local workforce investment areas, boards, and plans; (3) one-stop delivery systems; and (4) the allotment of federal funds among states for employment and training activities.

Eliminates specific funding for adult and dislocated worker employment and training. Specifies state use of federal funds to set up a Workforce Investment Fund.

Revises requirements for: (1) within state allocations of funds; and (2) the use of funds for state and local employment and training activities, including statewide rapid response, individuals with barriers to employment grants, and adults with barriers to employment grants.

Converts the national emergency grants program into a national dislocated worker grants program. Authorizes the Secretary to award national dislocated worker grants to spouses of active duty members of the Armed Forces or full-time duty members of the National Guard (or members who recently separated from such duties) and are in need of employment and training assistance to obtain or retain employment.

Requires the Employment and Training Administration of the Department of Labor to be the principal agency to administer WIA title I workforce investment systems for job training and employment services.

 Prohibits the use of funds for lobbying (with specified exceptions) and political activities (including voter registration activities).

Adult Education and Family Literacy Education Act - Revises requirements for the state unified plan for adult education and literacy programs.

Amends the Wagner-Peyser Act to eliminate the U.S. Employment Service. Replaces the nationwide employment statistics system, which the Secretary is required to oversee, with a nationwide workforce and labor market information system.

Repeals the Youth Conservation Corps Act of 1970 and specified other laws.

Amends the Food and Nutrition Act of 2008 to require employment and training services to eligible members of households participating in the supplemental nutrition assistance program be provided through the statewide workforce development system, including the one-stop delivery system.

Amends the Immigration and Nationality Act (INA) with respect to employment and training services for refugees, and the Second Chance Act of 2007 as well as the Omnibus Crime Control and Safe Streets Act of 1968 with respect to such services through the statewide workforce investment system for federal, state, and local prisoner reentry programs.

Amends the Rehabilitation Act of 1973 (RA73) to: (1) redesignate the Commissioner of the Rehabilitation Services Administration the Director, and (2) require an eligible state to use a certain percentage of the federal share of the cost of vocational rehabilitation services to award grants to pay for the federal share of the cost of carrying out collaborative programs, create practical job and career readiness and training programs, and provide job placements and career advancement.

Repeals the authority of the Commissioner of the Rehabilitation Services Administration in the Department of Education to make grants and contracts for: (1) vocational rehabilitation services to individuals with disabilities who are migrant or seasonal farmworkers; (2) recreational programs for such individuals; and (3) in-service training of vocational rehabilitation personnel.

Repeals title VI (Employment Opportunities for Individuals with Disabilities) of the RA73.

Revises requirements and reauthorizes appropriations for vocational rehabilitation services under the RA73.

Directs the Comptroller General (GAO) to report to Congress on whether, before receiving workforce investment system training services, adults and dislocated workers have first exhausted funds received through the Federal Pell Grant program under title IV of the Higher Education Act of 1965.

 Directs the Comptroller General to report to Congress a determination of the amount of administrative costs savings at the federal and state levels as a result of workforce investment system programs repealed or consolidated under this Act.

Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to decrease from $492.356 billion to $482.356 billion the nondefense discretionary spending limit for FY2014.

solutions long term unemployment act amends internal revenue code exclude definition time employee purposes employer mandate provide minimum essential health care coverage individual long term unemployed individual defines long term unemployed individual individual begins employment enactment act unemployed weeks longer exempts payment old age survivors disability insurance oasdi hospital insurance railroad retirement taxes employers employ long term unemployed individuals specified period makes appropriations federal_disability_insurance_trust_fund amounts equal reduction revenues reason exemption authorizes secretary issue employment relocation loans long term unemployed individuals enable relocate residence miles away initial residence order allow begin new job state metropolitan area location initial residence unemployment rate percentage points unemployment rate state metropolitan area initial residence authorizes secretary forgive remaining interest principal loan case individual new job eliminated year employment fault individual supporting knowledge investing lifelong skills act skills act amends workforce investment act revise requirements reauthorize appropriations title workforce investment systems job training employment services title adult education family literacy education programs revises requirements eliminate representatives labor organizations state workforce investment boards specify representatives business board represent large small businesses immediate long term employment opportunities demand industry occupation important state economy requires state board assist state governor developing policies programs support comprehensive statewide workforce development system statewide workforce labor market information system revises requirements state workforce development plan local workforce investment areas boards plans stop delivery systems allotment federal funds states employment training activities eliminates specific funding adult dislocated worker employment training specifies state use federal funds set revises requirements state allocations funds use funds state local employment training activities including statewide rapid response individuals barriers employment grants adults barriers employment grants converts national emergency grants program national dislocated worker grants program authorizes secretary award national dislocated worker grants spouses active duty members armed_forces time duty members national_guard members recently separated duties need employment training assistance obtain retain employment requires employment training administration department_of_labor principal agency administer title workforce investment systems job training employment services prohibits use funds lobbying specified exceptions political activities including voter registration activities adult education requirements state unified plan adult education literacy programs amends wagner act eliminate replaces nationwide employment statistics system secretary required oversee nationwide workforce labor market information system repeals specified laws amends food_and_nutrition_act require employment training services eligible members households participating supplemental nutrition assistance program provided statewide workforce development system including stop delivery system amends immigration nationality act ina respect employment training services refugees second chance act omnibus_crime_control_and_safe_streets_act respect services statewide workforce investment system federal state local prisoner reentry programs amends rehabilitation act redesignate commissioner director require eligible state use certain percentage federal share cost vocational rehabilitation services award grants pay federal share cost carrying collaborative programs create practical job career readiness training programs provide job placements career advancement repeals authority commissioner department_of_education grants contracts vocational rehabilitation services individuals disabilities migrant seasonal farmworkers recreational programs individuals service training vocational rehabilitation personnel repeals title employment opportunities individuals disabilities revises requirements reauthorizes appropriations vocational rehabilitation services directs comptroller general gao report congress receiving workforce investment system training services adults dislocated workers exhausted funds received federal pell grant program title higher education act directs comptroller general report congress determination administrative costs savings federal state levels result workforce investment system programs repealed consolidated act amends balanced_budget emergency deficit control act gramm rudman hollings act decrease billion billion nondefense discretionary spending limit fy2014


Summary:
Emergency Unemployment Compensation Extension Act of 2014 - Amends the Supplemental Appropriations Act, 2008, (SSA, 2008) to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before July 1, 2014.

 Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until June 30, 2014, requirements that federal payments to states cover 100% of EUC.

 Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and December 31, 2014, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 (FSEUCA of 1970) against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.)

 Amends the FSEUCA of 1970 to postpone similarly from December 31, 2013, to June 30, 2014, termination of the period during which a state may determine its "on" and "off" indicators according to specified temporary substitutions in its formula.

 Amends the SSA, 2008 to appropriate funds out of the employment security administration account through the first half of FY2015 to assist states in providing reemployment and eligibility assessment activities.

 Amends the Railroad Unemployment Insurance Act to extend through June 30, 2014, the temporary increase in extended unemployment benefits.

Makes a change in application of a certain requirement (nonreduction rule) to a state that has entered a federal-state EUC agreement, under which the federal government would reimburse the state's unemployment compensation agency making EUC payments to individuals who have exhausted all rights to regular unemployment compensation under state or federal law and meet specified other criteria.

 (Under the nonreduction rule such an agreement does not apply with respect to a state whose method for computing regular unemployment compensation under state law has been modified to make the average weekly unemployment compensation benefit paid on or after June 2, 2010, less than what would have been paid before June 2, 2010.)

 Declares that the nonreduction rule shall not apply to a state which has enacted a law before December 1, 2013, that, upon taking effect, would violate the nonreduction rule. Allows a state whose agreement was terminated, however, to enter into a subsequent federal-state EUC agreement on or after enactment of this Act if, taking into account this inapplicability of the nonreduction rule, it would otherwise meet the requirements for an EUC agreement. (Thus allows such a subsequent EUC agreement to permit payment of less than the average weekly unemployment compensation benefit paid on or after June 2, 2010.)

Requires in order to offset costs of the EUC extension:

 the Office of Management and Budget (OMB) to remove the amount of the farm bill savings from the PAYGO scorecards maintained pursuant to the Statutory Pay-As-You-Go Act of 2010, and the Senate Committee on the Budget to remove that amount also from the PAYGO scorecards maintained for purposes of S.Con.Res. 21 (110th Congress). Declares that the amount thus removed from any PAYGO scorecard shall not be available to offset the cost of other legislation under such Act or Resolution.

emergency unemployment compensation extension act amends supplemental appropriations act ssa extend emergency unemployment compensation euc payments eligible individuals weeks employment ending july amends assistance unemployed workers struggling families act extend june requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act december prohibition federal-state_extended_unemployment_compensation_act fseuca federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period amends fseuca postpone similarly december june termination period state determine indicators according specified temporary substitutions formula amends ssa appropriate funds employment security administration account half fy2015 assist states providing reemployment eligibility assessment activities amends railroad_unemployment_insurance_act extend june temporary increase extended unemployment benefits makes change application certain requirement nonreduction rule state entered federal state euc agreement federal government reimburse state unemployment compensation agency making euc payments individuals exhausted rights regular unemployment compensation state federal law meet specified criteria nonreduction rule agreement apply respect state method computing regular unemployment compensation state law modified average weekly unemployment compensation benefit paid june paid june declares nonreduction rule shall apply state enacted law december taking effect violate nonreduction rule allows state agreement terminated enter subsequent federal state euc agreement enactment act taking account inapplicability nonreduction rule meet requirements euc agreement allows subsequent euc agreement permit payment average weekly unemployment compensation benefit paid june requires order offset costs euc extension office_of_management_and_budget omb remove farm bill savings paygo scorecards maintained pursuant statutory pay act remove paygo scorecards maintained purposes res 110th congress declares removed paygo scorecard shall available offset cost legislation act resolution


Summary:
Emergency Unemployment Compensation Extension Act - Amends the Supplemental Appropriations Act, 2008 (SAA, 2008) to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before June 1, 2014.

 Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until May 31, 2014, requirements that federal payments to states cover 100% of EUC.

 Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and November 30, 2014, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 (FSEUCA of 1970) against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.)

 Amends the FSEUCA of 1970 to postpone similarly from December 31, 2013, to May 31, 2014, termination of the period during which a state may determine its "on" and "off" indicators according to specified temporary substitutions in its formula.

 Amends the SAA, 2008 to appropriate funds out of the employment security administration account through the first five months of FY2015 to assist states in providing reemployment and eligibility assessment activities.

 Amends the Railroad Unemployment Insurance Act to extend through May 31, 2014, the temporary increase in extended unemployment benefits.

Makes a change in application of a certain requirement (nonreduction rule) to a state that has entered a federal-state EUC agreement, under which the federal government would reimburse the state's unemployment compensation agency making EUC payments to individuals who have exhausted all rights to regular unemployment compensation under state or federal law and meet specified other criteria.

 (Under the nonreduction rule such an agreement does not apply with respect to a state whose method for computing regular unemployment compensation under state law has been modified to make the average weekly unemployment compensation benefit paid on or after June 2, 2010, less than what would have been paid before June 2, 2010.)

 Declares that the nonreduction rule shall not apply to a state which has enacted a law before December 1, 2013, that, upon taking effect, would violate the nonreduction rule. Allows a state whose agreement was terminated, however, to enter into a subsequent federal-state EUC agreement on or after enactment of this Act if, taking into account this inapplicability of the nonreduction rule, it would otherwise meet the requirements for an EUC agreement. (Thus allows such a subsequent EUC agreement to permit payment of less than the average weekly unemployment compensation benefit paid on or after June 2, 2010.)

Amends the SAA, 2008 to require that the state reemployment services and in-person reemployment and eligibility assessment activities provided to EUC recipients include an assessment of the reasons why the individual continues to be unemployed and the actions he or she must undertake to improve his or her employment prospects (including through enrollment in a job retraining program under this Act if the state has made such an election).

Authorizes a state to elect to require an individual, as a condition of eligibility for EUC for any week, to:

 participate in a state approved job retraining program during that week, or perform at least 20 hours of community service during the week if the state determines that his or her participation in the program for that week is not appropriate. Defines "community service" as unpaid service by an individual to a tax-exempt nonprofit organization or to a federal, state, or local agency. Prohibits EUC payments to any individual for any week of unemployment during which the person fails to: accept any offer of suitable work or fails to apply for any suitable work to which the individual was referred by the state agency; or actively engage in seeking work, unless he or she is: (1) on jury duty before any federal or state court; or (2) hospitalized for treatment of an emergency or a life-threatening condition. States that if any individual is ineligible for EUC for any week because of failure to meet these requirements, he or she shall be ineligible to receive EUC for any week which:

 begins with the week following the week in which such failure occurs; and does not end until the individual has been employed during at least four weeks beginning after such failure, and the total remuneration the individual earns for being so employed is at least four times his or her average weekly benefit amount for the benefit year. Prohibits the denial of EUC to any individual for any week because of failure to accept an offer of, or apply for, suitable work if:

 the gross average weekly remuneration payable to such individual for the position does not exceed the sum of the individual's average weekly benefit amount for his or her benefit year, plus the amount (if any) of supplemental unemployment compensation benefits payable to that individual for that week; the position was not offered to the individual in writing and was not listed with the state employment service; such failure would not result in a denial of compensation under the applicable state law to the extent that it is not inconsistent with SAA, 2008; or the position pays wages less than the higher of the minimum wage provided by the Fair Labor Standards Act of 1938, without regard to any exemption, or any applicable state or local minimum wage. Prohibits the use of federal funds to make payments of unemployment compensation to any individual whose adjusted gross income in the preceding year was at least $1 million.

Requires the Secretary of Labor, in coordination with the Director of the Office of Management and Budget (OMB), to report to appropriate congressional committees on the consolidation of federal job training programs and activities determined to be unnecessarily duplicative.

Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to revise the applicable percentages for determining minimum funding standards for single-employer defined benefit pension plans (funding stabilization). Exempts plans providing accelerated benefit distributions from the application of such standards.

Amends title II (Old Age, Survivors, and Disability Insurance) (OASDI) of the Social Security Act, for any month before an individual reaches retirement age, to reduce the total of the individual's monthly disability insurance benefits and any OASDI benefits based on wages and self-employment income by the total amount of any unemployment compensation (UC) received for that month (but not below zero). (Thus reduces the benefits based on receipt of UC.)

Applies this reduction to any past-due monthly disability insurance benefits for any month in which the individual was entitled both to them and to UC.

Makes the reduction inapplicable if the individual is entitled to UC for a month following a period of: (1) trial work, (2) participation in the Ticket to Work and Self-Sufficiency Program, or (3) participation in any other program designed to encourage an individual entitled to such benefits to work.

Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to extend through FY2024 the authority of the Secretary of the Treasury to collect customs user fees for the processing of certain merchandise.

emergency unemployment compensation extension act amends supplemental appropriations act saa extend emergency unemployment compensation euc payments eligible individuals weeks employment ending june amends assistance unemployed workers struggling families act extend requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act november prohibition federal-state_extended_unemployment_compensation_act fseuca federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period amends fseuca postpone similarly december termination period state determine indicators according specified temporary substitutions formula amends saa appropriate funds employment security administration account months fy2015 assist states providing reemployment eligibility assessment activities amends railroad_unemployment_insurance_act extend temporary increase extended unemployment benefits makes change application certain requirement nonreduction rule state entered federal state euc agreement federal government reimburse state unemployment compensation agency making euc payments individuals exhausted rights regular unemployment compensation state federal law meet specified criteria nonreduction rule agreement apply respect state method computing regular unemployment compensation state law modified average weekly unemployment compensation benefit paid june paid june declares nonreduction rule shall apply state enacted law december taking effect violate nonreduction rule allows state agreement terminated enter subsequent federal state euc agreement enactment act taking account inapplicability nonreduction rule meet requirements euc agreement allows subsequent euc agreement permit payment average weekly unemployment compensation benefit paid june amends saa require state reemployment services person reemployment eligibility assessment activities provided euc recipients include assessment reasons individual continues unemployed actions undertake improve employment prospects including enrollment job retraining program act state election authorizes state elect require individual condition eligibility euc week participate state approved job retraining program week perform hours community service week state determines participation program week appropriate defines community service unpaid service individual tax exempt nonprofit organization federal state local agency prohibits euc payments individual week unemployment person fails accept offer suitable work fails apply suitable work individual referred state agency actively engage seeking work jury duty federal state court hospitalized treatment emergency life threatening condition states individual ineligible euc week failure meet requirements shall ineligible receive euc week begins week following week failure occurs end individual employed weeks beginning failure total remuneration individual earns employed times average weekly benefit benefit year prohibits denial euc individual week failure accept offer apply suitable work gross average weekly remuneration payable individual position exceed sum individual average weekly benefit benefit year plus supplemental unemployment compensation benefits payable individual week position offered individual writing listed state employment service failure result denial compensation applicable state law extent inconsistent saa position pays wages higher minimum wage provided fair labor standards act regard exemption applicable state local minimum wage prohibits use federal funds payments unemployment compensation individual adjusted gross income preceding year million requires secretary labor coordination director office_of_management_and_budget omb report appropriate congressional committees consolidation federal job training programs activities determined unnecessarily duplicative amends employee retirement income security act erisa internal_revenue_code revise applicable percentages determining minimum funding standards single employer defined benefit pension plans funding stabilization exempts plans providing accelerated benefit distributions application standards amends title old age survivors disability_insurance oasdi social security act month individual reaches retirement age reduce total individual monthly disability insurance benefits oasdi benefits based wages self employment income total unemployment compensation received month zero reduces benefits based receipt applies reduction past monthly disability insurance benefits month individual entitled makes reduction inapplicable individual entitled month following period trial work participation ticket work self sufficiency program participation program designed encourage individual entitled benefits work amends consolidated_omnibus_budget reconciliation act extend fy2024 authority secretary treasury collect customs user fees processing certain merchandise


Summary:
Emergency Unemployment Compensation Extension Act of 2014 - Amends the Supplemental Appropriations Act, 2008 (SAA, 2008) to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before June 1, 2014.

 Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until May 31, 2014, requirements that federal payments to states cover 100% of EUC.

 Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and November 30, 2014, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 (FSEUCA of 1970) against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.)

 Amends the FSEUCA of 1970 to postpone similarly from December 31, 2013, to May 31, 2014, termination of the period during which a state may determine its "on" and "off" indicators according to specified temporary substitutions in its formula.

 Amends the SAA, 2008 to appropriate funds out of the employment security administration account through the first five months of FY2015 to assist states in providing reemployment and eligibility assessment activities.

Requires the provision of such activities to an individual, at a minimum, within a time period after he or she begins to receive Tier-1 EUC benefits, and if applicable, again within a time period after he or she begins to receive Tier-3 EUC benefits. Requires the Secretary of Labor to determine appropriate time periods.

Specifies the purposes of the activities, namely to:

 better link the unemployed with the overall workforce system by bringing individuals receiving unemployment insurance benefits in for personalized assessments and referrals to reemployment services; and provide them with early access to specific strategies that can help get them back into the workforce faster, including through: (1) the development of a reemployment plan, (2) provision of access to relevant labor market information, (3) provision of access to information about industry-recognized credentials that are regionally relevant or nationally portable, (4) provision of referrals to reemployment services and training, and (5) an assessment of the individual's on-going eligibility for unemployment insurance benefits. Amends the Railroad Unemployment Insurance Act to extend through May 31, 2014, the temporary increase in extended unemployment benefits.

Makes a change in application of a certain requirement (nonreduction rule) to a state that has entered a federal-state EUC agreement, under which the federal government would reimburse the state's unemployment compensation agency making EUC payments to individuals who have exhausted all rights to regular unemployment compensation under state or federal law and meet specified other criteria.

 (Under the nonreduction rule such an agreement does not apply with respect to a state whose method for computing regular unemployment compensation under state law has been modified to make the average weekly unemployment compensation benefit paid on or after June 2, 2010, less than what would have been paid before June 2, 2010.)

 Declares that the nonreduction rule shall not apply to a state which has enacted a law before December 1, 2013, that, upon taking effect, would violate the nonreduction rule. Allows a state whose agreement was terminated, however, to enter into a subsequent federal-state EUC agreement on or after enactment of this Act if, taking into account this inapplicability of the nonreduction rule, it would otherwise meet the requirements for an EUC agreement. (Thus allows such a subsequent EUC agreement to permit payment of less than the average weekly unemployment compensation benefit paid on or after June 2, 2010.)

Prohibits the use of federal funds to make payments of unemployment compensation to any individual whose adjusted gross income in the preceding year was at least $1 million.

Requires the Comptroller General (GAO) to:

 study the use of work suitability requirements to strengthen them to ensure that unemployment insurance benefits are being provided to individuals who are actively looking for work and truly want to return to the labor force; and brief Congress on the ongoing study, including preliminary recommendations for appropriate legislation and administrative action. Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to revise the applicable percentages for determining minimum funding standards for single-employer defined benefit pension plans (funding stabilization). Exempts plans providing accelerated benefit distributions from the application of such standards.

Amends ERISA with respect to pension insurance premiums paid by a designated payor to the Pension Benefit Guaranty Corporation (PBGC). (A designated payor is the contributing sponsor or plan administrator for a single-employer plan, and the plan administrator for the multiemployer plan.)

Allows a designated payor to elect to prepay, during any plan year, the applicable PBGC flat dollar insurance premium due for up to five consecutive subsequent plan years specified in the election.

Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to extend through FY2024 the authority of the Secretary of the Treasury to collect customs user fees for the processing of certain merchandise.

emergency unemployment compensation extension act amends supplemental appropriations act saa extend emergency unemployment compensation euc payments eligible individuals weeks employment ending june amends assistance unemployed workers struggling families act extend requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act november prohibition federal-state_extended_unemployment_compensation_act fseuca federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period amends fseuca postpone similarly december termination period state determine indicators according specified temporary substitutions formula amends saa appropriate funds employment security administration account months fy2015 assist states providing reemployment eligibility assessment activities requires provision activities individual minimum time period begins receive tier-1 euc benefits applicable time period begins receive tier-3 euc benefits requires secretary labor determine appropriate time periods specifies purposes activities better link unemployed overall workforce system bringing individuals receiving unemployment insurance benefits personalized assessments referrals reemployment services provide early access specific strategies help workforce faster including development reemployment plan provision access relevant labor market information provision access information industry recognized credentials regionally relevant nationally portable provision referrals reemployment services training assessment individual going eligibility unemployment insurance benefits amends railroad_unemployment_insurance_act extend temporary increase extended unemployment benefits makes change application certain requirement nonreduction rule state entered federal state euc agreement federal government reimburse state unemployment compensation agency making euc payments individuals exhausted rights regular unemployment compensation state federal law meet specified criteria nonreduction rule agreement apply respect state method computing regular unemployment compensation state law modified average weekly unemployment compensation benefit paid june paid june declares nonreduction rule shall apply state enacted law december taking effect violate nonreduction rule allows state agreement terminated enter subsequent federal state euc agreement enactment act taking account inapplicability nonreduction rule meet requirements euc agreement allows subsequent euc agreement permit payment average weekly unemployment compensation benefit paid june prohibits use federal funds payments unemployment compensation individual adjusted gross income preceding year million requires comptroller general gao study use work suitability requirements strengthen ensure unemployment insurance benefits provided individuals actively looking work truly want return labor force brief congress ongoing study including preliminary recommendations appropriate legislation administrative action amends employee retirement income security act erisa internal_revenue_code revise applicable percentages determining minimum funding standards single employer defined benefit pension plans funding stabilization exempts plans providing accelerated benefit distributions application standards amends erisa respect pension insurance premiums paid designated payor pension_benefit_guaranty_corporation pbgc designated payor contributing sponsor plan administrator single employer plan plan administrator multiemployer plan allows designated payor elect prepay plan year applicable pbgc flat dollar insurance premium consecutive subsequent plan years specified election amends consolidated_omnibus_budget reconciliation act extend fy2024 authority secretary treasury collect customs user fees processing certain merchandise