Changes in unemployment insurance legislation during 1986, (EXCERPT), Monthly Labor Review Online, February 1987

Changes in unemployment insurance
legislation during 1986

Diana Runner

No major Federal legislation was enacted in 1986 that would require States to amend their unemployment insurance laws. However, Congress enacted Public Law 99-595 (untitled) which extends to December 31, 1992, the exclusion from coverage of aliens performing agricultural labor. States are not required to amend their laws to apply the alien exclusion.

An immigration reform bill, Public Law 99-603, was also enacted which includes an alien verification system that becomes effective in October 1988 in the States unless the U.S. Secretary of Labor provides a waiver. The system would be used to verify the eligibility for benefits of certain alien workers. The law specifies criteria States must meet to qualify for the waiver.

The Tax Reform Act, Public Law 99-514, amended the definition of gross income to include all unemployment benefits as taxable income for Federal income tax purposes. The act also made several technical amendments to the Federal Unemployment Tax Act.

This excerpt is from an article published in the February 1987 issue of the Monthly Labor Review. The full text of the article is available in Adobe Acrobat's Portable Document Format (PDF). See How to view a PDF file for more information.

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