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2010 extension of emergency and extended unemployment benefits

Summary ETA told state workforce agencies how the 2010 law extended Emergency Unemployment Compensation and temporary extended benefits, including eligibility and phase-out dates. Two attachments provide key dates and statutory text. ETA still lists this change as Active, but its benefit periods ended in 2012; current applicability is unclear.
Document
Federal guidance
Agency
U.S. Department of Labor, Employment and Training Administration (ETA)
Document number
UIPL No. 04-10, Change 6
Date issued
December 21, 2010
Status
Unknown
ETA lists this change Active as of 2026-10-24 and the PDF prints “Continuing,” but its EUC08 and temporary extended-benefit dates ended in 2012. Current applicability is unclear.
Status last verified October 24, 2026

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The current status of this document is unclear
ETA lists this change Active as of 2026-10-24 and the PDF prints “Continuing,” but its EUC08 and temporary extended-benefit dates ended in 2012. Current applicability is unclear. It may no longer reflect the agency's current position. Treat this page as historical context, not current guidance, and verify current law before relying on anything here.
About this page: The full text below is the official document from U.S. Department of Labor, Employment and Training Administration (ETA). Ezel adds the plain-English summary and tracks the document's status. The official source linked on this page is authoritative for any reliance.
2010/UIPL04-10_Ch6acc.pdf (https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2010/UIPL04-10_Ch6acc.pdf)

                                                                        CLASSIFICATION
                                                                        EUC08
      EMPLOYMENT AND TRAINING ADMINISTRATION
                                                                        CORRESPONDENCE SYMBOL
                  ADVISORY SYSTEM                                       OUI/DUIO
             U.S. DEPARTMENT OF LABOR                                   DATE
                Washington, D.C. 20210                                  December 21, 2010




ADVISORY: UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. 04-10,
          Change 6

TO:                STATE WORKFORCE AGENCIES

FROM:              JANE OATES /s/
                   Assistant Secretary

SUBJECT:           Extension of Temporary Provisions – Emergency Unemployment Compensation
                   and Extended Benefits, and New Temporary Extended Benefits Provisions

1. Purpose. To advise states of the latest extension of the Emergency Unemployment
   Compensation (EUC08) program and temporary Extended Benefits (EB) provisions, and new
   temporary EB provisions.

2. References. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation
   Act of 2010 (Act), House of Representatives (H.R.) 48531, enacted December 17, 2010; the
   Unemployment Compensation Extension Act of 2010, Public Law (P.L.) No. 111-205; the
   Supplemental Appropriations Act, 2008, P.L. No. 110-252; Sections 2002 and 2005 of
   Division B, Title II, the Assistance for Unemployed Workers and Struggling Families Act,
   P.L. No. 111-5; Unemployment Insurance Program Letter (UIPL) Nos. 23-08 and 23-08,
   Changes 1, 2, 3, 4, 5, and 6; and UIPL Nos. 04-10 and 04-10, Changes 1, 2, 3, 4, and 5.

3. Summary of Provisions. The Act extends the phase-out periods and expiration dates of
   EUC08 and the temporary EB provisions, and establishes new temporary EB provisions.
   The changes made by the Act are outlined below:
      a. Extend EUC08 Program.
              The end of the period during which an individual may establish initial eligibility for
               the First Tier of EUC08 is extended to weeks of unemployment ending on or before
               January 3, 2012.
              The end of the period during which an EUC08 account may be augmented is
               extended. Individuals must exhaust First, Second, or Third Tier EUC08 on or before
               January 3, 2012, to qualify for the next higher EUC08 tier.
              The expiration date of the EUC08 program (i.e., the end of the “phase-out” period) is
               extended. Under the new expiration date, no EUC08 First, Second, Third, or Fourth-


1
    The Public Law (P.L.) number for this act has not been assigned as of the date of issuance of this UIPL.
    RESCISSIONS                                                        EXPIRATION DATE
    None                                                               Continuing

       Tier payments may be made for any week of unemployment beginning after
       June 9, 2012.

b. Extend Temporary EB Provisions—100 Percent Federal Funding, Individual Eligibility
   Period, and Sharing for First Week.
      The Federal government will reimburse states for 100 percent of the benefit costs of
       sharable EB and sharable regular compensation for weeks of unemployment
       beginning before January 4, 2012.
      The phase-out period for states to receive 100 percent reimbursement for individuals
       who have established EB eligibility is extended. If an individual received EB with
       respect to one or more weeks of unemployment beginning after February 17, 2009,
       and before January 4, 2012, the Federal government will continue to pay 100 percent
       of the eligible (sharable) EB benefit costs for weeks of unemployment ending before
       June 11, 2012.
      The provision permitting certain individuals to qualify for EB following exhaustion
       of EUC08 (without an overlap between their benefit year and the EB period) is
       extended. States may continue to permit these individuals to qualify for EB after they
       have exhausted EUC08 during an EB period that began on or before the date the
       individuals exhausted EUC08, even if the benefit year of those individuals ended.
       (See UIPL No. 12-09, Q&A 6.) This option remains available to states for weeks of
       unemployment beginning after February 17, 2009, and before January 4, 2012.
      The suspension of the prohibition of Federal sharing for the first week of EB if state
       law permits individuals to be compensated for the first week of regular compensation
       eligibility at any time or under any circumstances is extended through weeks of
       unemployment ending on or before June 10, 2012.

c. New Temporary EB Provisions—Optional Three-Year “Look-back.”
      The Act permits states to amend their EB laws to temporarily modify the provisions
       concerning “on” and “off” indicators based on the insured unemployment rate and the
       total unemployment rate. Specifically, it permits states to make determinations of
       whether there is an “on” or “off” indicator by comparing current unemployment rates
       to the unemployment rates for the corresponding period in the three preceding years.
       This comparison is called a “look-back.” (Under permanent EB law, the look-back is
       to unemployment rates during the last two years.) This modification to the look-back
       provisions will enable many states to remain “on” EB much longer.
      The new EB indicator provisions are effective with respect to compensation for
       weeks of unemployment beginning after the date of enactment of the Act (or, if later,
       the date established pursuant to state law) and ending on or before December 31,
       2011.
      Additional guidance, including model legislative language, will be issued on this
       provision.





4. Effective Dates. The extensions are effective “as if included in the enactment of the
   Unemployment Compensation Extension Act of 2010 (P.L. 111-205).” The Department
   interprets this phrase to mean that implementation of the amendments is retroactive and,
   therefore, there is no gap between the expiration of the provisions as described in UIPL No.
   04-10, Change 3, and the extension of such provisions by the Act as described in this UIPL.
   Thus, benefits are payable retroactively to otherwise eligible individuals and the Department
   will reimburse states for the administrative costs of processing these claims.

5. Interpretation. The information in this document is issued to the states and cooperating
   state agencies as guidance provided by the Department in its role as the principal in the
   EUC08 program. As agents of the Federal government, the states and cooperating state
   agencies may not deviate from this guidance without the prior approval of the Department.
   To the extent that the prior guidance (as outlined in #2, References above) is inconsistent
   with this UIPL, this UIPL supersedes that guidance.

6. Action Requested. Administrators are to provide this guidance to the appropriate staff.

7. Inquiries. Questions should be directed to the appropriate Regional Office.

8. Attachments.
   Attachment 1— Key Dates for the Act.
   Attachment 2—Relevant statutory provisions in the Act.

2010/UIPL04-10_Ch6a1.pdf (https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2010/UIPL04-10_Ch6a1.pdf)

                                                                                                  Attachment 1 to UIPL 04-10 Change 6



Key Dates for UI Programs Following Enactment of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010
                                            Last Date Eligibility May Be Established for
                                                                                                Last Date Payable/Sharable Under Phase-Out
                                                          New Participants
                Program
                                                                   Actual Week Ending                                   Actual Week Ending
                                           Statutory End Date                                  Statutory End Date
                                                                           Date¹                                                 Date
EUC08                                      January 3, 20122       December 31, 20113, 4      June 9, 20125            June 9, 20126
100% Federal sharing EB7                   January 4, 20128       January 7, 20129           June 11, 201210          June 9, 201211
                                                         Statutory End Date                                Actual Week Ending Date
Federal sharing 1st week EB –              June 10, 20122
                                                                                             June 9, 2012 11

compensable waiting week
Three-year look-back option for EB             December 31, 20112                              December 31, 201112
triggers
1
  For states where week of unemployment ends on Saturday.
2
  Weeks of unemployment ending on or before this date.
3
  Last week of unemployment for which an individual may establish eligibility for EUC08. Individuals exhausting a tier of EUC08 on this date may
have their accounts augmented with next higher tier.
4
  For New York, where week of unemployment ends on Sunday, actual week ending date is January 1, 2012.
5
  No compensation for weeks of unemployment beginning after this date.
6
  For New York, June 10, 2012.
7
  Also applies to provision permitting states to extend an individual’s EB eligibility period.
8
  Weeks of unemployment beginning before this date.
9
  For New York, January 8, 2012.
10
   Weeks of unemployment ending before this date.
11
   For New York, June 10, 2012.
12
   For New York, December 25, 2011.

2010/UIPL04-10_Ch6a2.pdf (https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2010/UIPL04-10_Ch6a2.pdf)

                                                      Attachment 2 to UIPL 04-10 Change 6

 TITLE V--TEMPORARY EXTENSION OF UNEMPLOYMENT INSURANCE AND
                       RELATED MATTERS

SEC. 501. TEMPORARY EXTENSION OF UNEMPLOYMENT INSURANCE
PROVISIONS.

     (a) In General-- (1) Section 4007 of the Supplemental Appropriations Act, 2008 (Public
     Law 110-252; 26 U.S.C. 3304 note) is amended--
            (A) by striking “November 30, 2010” each place it appears and inserting “January
            3, 2012”;
            (B) in the heading for subsection (b)(2), by striking “NOVEMBER 30, 2010” and
            inserting “JANUARY 3, 2012”; and
            (C) in subsection (b)(3), by striking “April 30, 2011” and inserting “June 9,
            2012”.
     (2) Section 2005 of the Assistance for Unemployed Workers and Struggling Families
     Act, as contained in Public Law 111-5 (26 U.S.C. 3304 note; 123 Stat. 444), is amended--
            (A) by striking “December 1, 2010” each place it appears and inserting “January
            4, 2012”; and
            (B) in subsection (c), by striking “May 1, 2011” and inserting “June 11, 2012”.
     (3) Section 5 of the Unemployment Compensation Extension Act of 2008 (Public Law
     110-449; 26 U.S.C. 3304 note) is amended by striking “April 30, 2011” and inserting
     “June 10, 2012”.
     (b) Funding.-- Section 4004(e)(1) of the Supplemental Appropriations Act, 2008 (Public
     Law 110-252; 26 U.S.C. 3304 note) is amended--
            (1) in subparagraph (E), by striking “and” at the end; and
            (2) by inserting after subparagraph (F) the following:
                    “(G) the amendments made by section 501(a)(1) of the Tax Relief,
                    Unemployment Insurance Reauthorization, and Job Creation Act of 2010;
                    and”.
     (c) Effective Date.-- The amendments made by this section shall take effect as if included
     in the enactment of the Unemployment Compensation Extension Act of 2010 (Public
     Law 111-205).
SEC. 502. TEMPORARY MODIFICATION OF INDICATORS UNDER THE
EXTENDED BENEFIT PROGRAM.
     (a) Indicator.-- Section 203(d) of the Federal-State Extended Unemployment
     Compensation Act of 1970 (26 U.S.C. 3304 note) is amended, in the flush matter
     following paragraph (2), by inserting after the first sentence the following sentence:
     “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 (or, if later, the date established pursuant to State law), and ending
on or before December 31, 2011, 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 the word ‘two’ were ‘three’ in
subparagraph (1)(A).”.
(b) Alternative Trigger.-- Section 203(f) of the Federal-State Extended Unemployment
Compensation Act of 1970 (26 U.S.C. 3304 note) is amended--
       (1) by redesignating paragraph (2) as paragraph (3); and
       (2) by inserting after paragraph (1) the following new paragraph:
“(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 (or, if later, the date established pursuant to State law), and
ending on or before December 31, 2011, 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 the word
‘either’ were ‘any’, the word “both” were ‘all’, and the figure ‘2’ were ‘3’ in clause
(1)(A)(ii).”.

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