Title IV — Entitlement programs

Prohibition— Notwithstanding any other provision of law, no Federal funds may be used to make payments of unemployment compensation (including such compensation under the Federal-State Extended Compensation Act of 1970 and the emergency unemployment compensation program under title IV of the Supplemental Appropriations Act, 2008) to an individual whose adjusted gross income in the preceding year was equal to or greater than $1,000,000.

Compliance— Unemployment Insurance applications shall include a form or procedure for an individual applicant to certify the individual's adjusted gross income was not equal to or greater than $1,000,000 in the preceding year.

Audits— The certifications required by (b) shall be auditable by the U.S. Department of Labor or the U.S. Government Accountability Office.

Status of applicants— It is the duty of the states to verify the residency, employment, legal, and income status of applicants for Unemployment Insurance and no Federal funds may be expended for purposes of determining an individual's eligibility under this Act.

Effective date— The prohibition under subsection (a) shall apply to weeks of unemployment beginning on or after the date of the enactment of this Act.

In general— Paragraph (2) of section 36B(f) of the Internal Revenue Code of 1986 is amended by striking subparagraph (B).

Conforming amendment— So much of paragraph (2) of section 36B(f) of such Code, as amended by subsection (a), as precedes “advance payments” is amended to read as follows:

Effective date— The amendments made by this section shall apply to taxable years ending after December 31, 2013.