42 U.S.C. § 501 — Use of available funds

Page 2120 TITLE 42—THE PUBLIC HEALTH AND WELFARE § 501 well as under 42 U.S.C. 434 and, not later than 5 years after Dec. 17, 1999, to transmit to the appropriate con- gressional committees a written report presenting the results of the Comptroller General’s study conducted pursuant to 42 U.S.C. 434 and a recommendation as to whether the demonstration authority authorized under 42 U.S.C. 434 should be made permanent. SUBCHAPTER III—GRANTS TO STATES FOR UNEMPLOYMENT COMPENSATION ADMIN- ISTRATION § 501. Use of available funds The amounts made available pursuant to sec- tion 1101(c)(1)(A) of this title for the purpose of assisting the States in the administration of their unemployment compensation laws shall be used as hereinafter provided. (Aug. 14, 1935, ch. 531, title III, § 301, 49 Stat. 626; Apr. 19, 1939, ch. 73, 53 Stat. 581; Pub. L. 86–778, title V, § 524(a), Sept. 13, 1960, 74 Stat. 982.) Editorial Notes AMENDMENTS 1960—Pub. L. 86–778 struck out provisions prescribing specific sums for fiscal years 1936–1939 and for each fis- cal year thereafter and inserted provisions relating to amounts made available pursuant to section 1101(c)(1)(A) of this title. 1939—Act Apr. 19, 1939, provided increased appropria- tion for fiscal year ending June 30, 1939, and for each fiscal year thereafter. § 502. Payments to States; computation of amounts (a) Certification of amounts The Secretary of Labor shall from time to time certify to the Secretary of the Treasury for payment to each State which has an unemploy- ment compensation law approved by the Sec- retary of Labor under the Federal Unemploy- ment Tax Act, such amounts as the Secretary of Labor determines to be necessary for the proper and efficient administration of such law during the fiscal year for which such payment is to be made, including 100 percent of so much of the reasonable expenditures of the State as are at- tributable to the costs of the implementation and operation of the immigration status verification system described in section 1320b–7(d) of this title. The Secretary of Labor’s determination shall be based on (1) the popu- lation of the State; (2) an estimate of the num- ber of persons covered by the State law and of the cost of proper and efficient administration of such law; and (3) such other factors as the Secretary of Labor finds relevant. The Secretary of Labor shall not certify for payment under this section in any fiscal year a total amount in excess of the amount appropriated therefor for such fiscal year. (b) Payment of amounts Out of the sums appropriated therefor, the Secretary of the Treasury shall, upon receiving a certification under subsection (a), pay, through the Fiscal Service of the Department of the Treasury and prior to audit or settlement by the Government Accountability Office, to the State agency charged with the administration of such law the amount so certified. (c) Mailing costs No portion of the cost of mailing a statement under section 6050B(b) of the Internal Revenue Code of 1986 (relating to unemployment com- pensation) shall be treated as not being a cost for the proper and efficient administration of the State unemployment compensation law by reason of including with such statement infor- mation about the earned income credit provided by section 32 of the Internal Revenue Code of 1986. The preceding sentence shall not apply if the inclusion of such information increases the postage required to mail such statement. (Aug. 14, 1935, ch. 531, title III, § 302, 49 Stat. 626; Aug. 10, 1939, ch. 666, title III, § 301, 53 Stat. 1378; 1946 Reorg. Plan No. 2, § 4, eff. July 16, 1946, 11 F.R. 7873, 60 Stat. 1095; 1949 Reorg. Plan No. 2, § 1, eff. Aug. 20, 1949, 14 F.R. 5225, 63 Stat. 1065; Pub. L. 98–369, div. B, title VI, § 2663(b)(1), July 18, 1984, 98 Stat. 1165; Pub. L. 99–603, title I, § 121(b)(3), Nov. 6, 1986, 100 Stat. 3390; Pub. L. 102–318, title III, § 302(a), July 3, 1992, 106 Stat. 297; Pub. L. 108–271, § 8(b), July 7, 2004, 118 Stat. 814.) Editorial Notes REFERENCES IN TEXT The Federal Unemployment Tax Act, referred to in subsec. (a), comprised subchapter C (§§ 1600 to 1611) of chapter 9 of the Internal Revenue Code of 1939. Chapter 9 of the 1939 Code was repealed (subject to certain ex- ceptions) by section 7851(a)(3) of the Internal Revenue Code of 1954, Title 26. The Internal Revenue Code of 1954 was redesignated the Internal Revenue Code of 1986 by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095. The Fed- eral Unemployment Tax Act also comprises chapter 23 (§ 3301 et seq.) of the Internal Revenue Code of 1986. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of Title 26, Internal Rev- enue Code. See also section 7852(b) of Title 26 for provi- sion that references in any other law to a provision of the 1939 Code, unless expressly incompatible with the intent thereof, shall be deemed a reference to the cor- responding provision of the 1986 Code. AMENDMENTS 2004—Subsec. (b). Pub. L. 108–271 substituted ‘‘Govern- ment Accountability Office’’ for ‘‘General Accounting Office’’. 1992—Subsec. (c). Pub. L. 102–318 added subsec. (c). 1986—Subsec. (a). Pub. L. 99–603 inserted at end of first sentence ‘‘, including 100 percent of so much of the reasonable expenditures of the State as are attrib- utable to the costs of the implementation and oper- ation of the immigration status verification system de- scribed in section 1320b–7(d) of this title’’. 1984—Subsec. (b). Pub. L. 98–369 substituted ‘‘the Fis- cal Service of the Department of the Treasury’’ for ‘‘the Division of Disbursement of the Treasury Depart- ment’’. 1939—Subsec. (a). Act Aug. 10, 1939, substituted ‘‘Fed- eral Unemployment Tax Act’’ for ‘‘sections 1101–1110 of this title,’’ and inserted ‘‘efficient’’ before ‘‘administra- tion’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1992 AMENDMENT Pub. L. 102–318, title III, § 302(b), July 3, 1992, 106 Stat. 297, provided that: ‘‘The amendment made by sub- section (a) [amending this section] shall take effect on the date of the enactment of this Act [July 3, 1992].’’ EFFECTIVE DATE OF 1986 AMENDMENT Pub. L. 99–603, title I, § 121(c)(2), Nov. 6, 1986, 100 Stat. 3391, provided that: ‘‘The amendments made by sub-