US Codex
Bill
Notes

To amend the Internal Revenue Code of 1986 to prevent the payment of unemployment compensation to individuals discharged for drug or alcohol use.

H.R. 1172 · 113th Congress · Mar 14, 2013 · Lineage

A BILL

Section 1 Denial of unemployment compensation to individuals discharged for drug or alcohol use

(a)
In general— Subsection (a) of section 3304 of the Internal Revenue Code of 1986 is amended—
(1)
by inserting “except as provided in paragraph (15),” before “compensation shall not” in paragraph (10),
(2)
by redesignating paragraphs (15) through (19) as paragraphs (16) through (20), respectively, and
(3)
by inserting after paragraph (14) the following new paragraph:

“(15) compensation shall not be payable to any individual on the basis of any services performed in connection with employment from which the individual was discharged for an employment-related drug or alcohol offense (as defined in subsection (g)),”

(b)
Employment-Related drug or alcohol offense— Section 3304 of such Code is amended by adding at the end the following new subsection:

“(g) Employment-Related drug or alcohol offense

“(1) In general—For purposes of subsection (a)(15), the term “employment-related drug or alcohol offense” includes but is not limited to the following:

“(A) Being under the influence of, or consuming or otherwise using, alcohol or any controlled substance while performing services for the employer.

“(B) Possessing any controlled substance on the premises of the employer.

“(C) Failure to comply with a request by the employer to take a drug test.

“(D) Testing positive for illegal use of a controlled substance pursuant to a drug test requested by the employer.

“(2) Controlled substance—For purposes of this subsection, the term “controlled substance” has the meaning given such term under applicable State law.

“(3) Drug test—For purposes of this subsection, the term “drug test” means a test designed to detect the illegal use of a controlled substance.”

(c)
Effective date— The amendments made by this section shall apply to compensation paid for weeks beginning after the end of the first session of the State legislature which begins after the date of the enactment of this Act.