U.S. Code » Title 26 » Subtitle Subtitle C— Employment Taxes › Chapter CHAPTER 23— FEDERAL UNEMPLOYMENT TAX ACT

26 U.S.C. § 203

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[Extended Benefit Period]“(a) [Beginning and Ending] For purposes of this title, in the case of any State, an extended benefit period—“(1) shall begin with the third week after the first week for which there is a State ‘on’ indicator; and“(2) shall end with the third week after the first week for which there is a State ‘off’ indicator.“(b) [Special Rules] (1) In the case of any State—“(A) no extended benefit period shall last for a period of less than thirteen consecutive weeks, and“(B) no extended benefit period may begin before the fourteenth week after the close of a prior extended benefit period with respect to such State.“(2) When a determination has been made that an extended benefit period is beginning or ending with respect to a State, the Secretary shall cause notice of such determination to be published in the Federal Register.“(c) [Eligibility Period] For purposes of this title, an individual’s eligibility period under the State law shall consist of the weeks in his benefit year which begin in an extended benefit period and, if his benefit year ends within such extended benefit period, any weeks thereafter which begin in such extended benefit period.“(d) [State ‘On’ and ‘Off’ Indicators] For purposes of this section—“(1) There is a State ‘on’ indicator for a week if the rate of insured unemployment under the State law for the period consisting of such week and the immediately preceding twelve weeks—“(A) equaled or exceeded 120 per centum of the average of such rates for the corresponding thirteen-week period ending in each of the preceding two calendar years, and“(B) equaled or exceeded 5 per centum.“(2) There is a State ‘off’ indicator for a week if, for the period consisting of such week and the immediately preceding twelve weeks, either subparagraph (A) or subparagraph (B) of paragraph (1) is not satisfied.Effective with respect to compensation for weeks of unemployment beginning after March 30, 1977 (or, if later, the date established pursuant to State law), the State may by law provide that the determination of whether there has been a State ‘on’ or ‘off’ indicator beginning or ending any extended benefit period shall be made under this subsection as if (i) paragraph (1) did not contain subparagraph (A) thereof, and (ii) the figure ‘5’ contained in subparagraph (B) thereof were ‘6’; except that, notwithstanding any such provision of State law, any week for which there would otherwise be a State ‘on’ indicator shall continue to be such a week and shall not be determined to be a week for which there is a State ‘off’ indicator. Effective with respect to compensation for weeks of unemployment beginning after the date of enactment of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 [Dec. 17, 2010] (or, if later, the date established pursuant to State law), and ending on or before December 31, 2013, the State may by law provide that the determination of whether there has been a state [State] ‘on’ or ‘off’ indicator beginning or ending any extended benefit period shall be made under this subsection as if the word ‘two’ were ‘three’ in subparagraph (1)(A). For purposes of this subsection, the rate of insured unemployment for any thirteen-week period shall be determined by reference to the average monthly covered employment under the State law for the first four of the most recent six calendar quarters ending before the close of such period.“(e) [Rate of Insured Unemployment; Covered Employment] (1) For purposes of subsection (d), the term ‘rate of insured unemployment’ means the percentage arrived at by dividing—“(A) the average weekly number of individuals filing claims for regular compensation for weeks of unemployment with respect to the specified period, as determined on the basis of the reports made by the State agency to the Secretary, by“(B) the average monthly covered employment for the specified period.“(2) Determinations under subsection (d) shall be made by the State agency in accordance with regulations prescribed by the Secretary.“(f) [Alternative Trigger] (1) Effective with respect to compensation for weeks of unemployment beginning after March 6, 1993, the State may by law provide that for purposes of beginning or ending any extended benefit period under this section—“(A) there is a State ‘on’ indicator for a week if—“(i) the average rate of total unemployment in such State (seasonally adjusted) for the period consisting of the most recent 3 months for which data for all States are published before the close of such week equals or exceeds 6.5 percent, and“(ii) the average rate of total unemployment in such State (seasonally adjusted) for the 3-month period referred to in clause (i) equals or exceeds 110 percent of such average rate for either (or both) of the corresponding 3-month periods ending in the 2 preceding calendar years; and“(B) there is a State ‘off’ indicator for a week if either the requirements of clause (i) or clause (ii) of subparagraph (A) are not satisfied.Notwithstanding the provision of any State law described in this paragraph, any week for which there would otherwise be a State ‘on’ indicator shall continue to be such a week and shall not be determined to be a week for which there is a State ‘off’ indicator.“(2) Effective with respect to compensation for weeks of unemployment beginning after the date of enactment of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 [Dec. 17, 2010] (or, if later, the date established pursuant to State law), and ending on or before December 31, 2013, the State may by law provide that the determination of whether there has been a state [State] ‘on’ or ‘off’ indicator beginning or ending any extended benefit period shall be made under this subsection as if the word ‘either’ were ‘any’, the word ‘both’ were ‘all’, and the figure ‘2’ were ‘3’ in clause (1)(A)(ii).“(3) For purposes of this subsection, determinations of the rate of total unemployment in any State for any period (and of any seasonal adjustment) shall be made by the Secretary.
Notes of Decisions
Cited in 13 cases (1 in the last 5 years), 1929–2023 · leading case: Great Southern Life Ins. v. Commissioner of Internal Revenue
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Great Southern Life Ins. v. Commissioner of Internal Revenue (1937) ca5 · cites it 10× “The five questions presented are: (1) Whether personal property taxes paid by petitioner to the State of Texas during the years 1928, 1929, and 1930, respectively, under its laws, constituted deductible investment expenses within the meaning of section 203 (a) (5) of the Revenue…”
Commissioner v. Standard Life & Accident Insurance (1977) scotus “523 ; Internal Revenue Code of 1939, § 203 (a), 26 U. S. C. § 203 (a) (1952 ed.). [10] Like the parties, we will emphasize the role of these concepts in the relevant calculations.”
Pink v. United States (1939) ca2 “No such intention can be deduced from the language of section 247, which we are considering. Lewis v. Commissioner, 3 Cir.”
New World Life Ins. Co. v. United States (1939) cc · cites it 2× “The first question involves a construction of section 203(a) (5), Revenue Act of 1928, 26 U.S.C.A. § 203 (a) (5), which relates to the deduction allowable to a life insurance company in respect of investment expenses.”
George P. Shultz, Secretary of Labor, United States Department of Labor v. E. E. Falk, Individually and as a Partner in (1971) ca4 “The enterprise concept embodied in 26 U.S.C.A. § 203 (s) requires as part of the definition of “enterprise engaged in commerce” that there be “employees engaged in commerce or the production of goods for commerce, including employees handling, selling, or otherwise working on…”
Newman, Saunders & Co. v. United States (1929) cc “230 ) and section 203 (b) (4) of the act of 1924 (26 US CA § 203 (b) (4), provided that no gain or loss should be recognized on the kind of transfer under consideration, there was nothing to be added or substracted from the cost of the securities to the original transferor in…”
Helvering v. Montana Life Ins. (1936) ca9 · cites it 5× “261 ( 26 U.S.C.A. § 203 note) ; Revenue Acts 1924 and 1926, § 245 (a) (8), 43 Stat.”
Penn Mut. Life Ins. Co. v. Commissioner of Internal Rev. (1937) ca3 “The questions presented arise by reason of the disallowance by the Board of deductions claimed by the petitioner as interest on indebtedness under paragraph 8 of subsection (a) of section 203 of the statute referred to ( 26 U.S.C.A. § 203 note). The points in controversy fall…”
Commissioner v. Illinois Life Ins. (1935) ca7 “791 , § 203 ( 26 U.S.C.A. § 203 note), provides that net income of life insurance companies shall include gross income, less, among other items, “4 per centum of the mean of the reserve funds required by law and held at the beginning and end of the taxable year.”
MONDRAGON v. SUSHITOBOX (2023) njd “The term “employer” is defined as “any person acting directly or indirectly in the interests of an employer in relation to an employee,” 26 U.S.C. § 203 (d), and has been broadly interpreted to “effectuate the FLSA’s liberal, remedial purposes,” Qu Wang v.”
United States v. Indianapolis Athletic Club, Inc. (1993) insd “The conclusion which the Court reaches today also is consistent with regulations promulgated under 26 U.S.C. § 203 (m), which outlines minimum wage calculations for tipped employees.”
United States v. Eleven Five-Gallon Stills (1930) ilnd “26, USC (26 USCA § 203): “Manufactures of stills shall each pay $50, and $20 for each still or worm for distilling made by him.”
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