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Temporary extension of emergency and extended unemployment benefits

Summary ETA told states how the December 2011 law temporarily extended Emergency Unemployment Compensation and extended benefit provisions. The attachments give program dates and statutory text. ETA still lists this change as Active, but the covered 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 8
Date issued
December 28, 2011
Status
Unknown
ETA lists this change Active as of 2026-10-24 and the letter prints “Continuing,” but it extends EUC08 and extended-benefit provisions for a period ending 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 letter prints “Continuing,” but it extends EUC08 and extended-benefit provisions for a period ending 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 Treat this page as historical context, not current guidance, and verify current law before relying on anything here.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.
2011/uipl_4_10_Change8_acc.pdf (https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2011/uipl_4_10_Change8_acc.pdf)

                                                                         CLASSIFICATION
                                                                         EUC08
      EMPLOYMENT AND TRAINING ADMINISTRATION
                                                                         CORRESPONDENCE SYMBOL
                  ADVISORY SYSTEM                                        OUI/DUIO
             U.S. DEPARTMENT OF LABOR                                    DATE
                Washington, D.C. 20210
                                                                         December 28, 2011




ADVISORY: UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. 04-10,
          Change 8

TO:                 STATE WORKFORCE AGENCIES

FROM:               JANE OATES /s/
                    Assistant Secretary

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

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

2. References. Temporary Payroll Tax Cut Continuation Act of 2011 (Act), House of
   Representatives (H.R.) 3765 1 , enacted December 23, 2011; the Tax Relief, Unemployment
   Insurance Reauthorization, and Job Creation Act of 2010,P.L. No. 111-312; the
   Unemployment Compensation Extension Act of 2010, P.L. No. 111-205; Sections 2002 and
   2005 of Division B, Title II, the Assistance for Unemployed Workers and Struggling
   Families Act, P.L. No. 111-5 the Supplemental Appropriations Act, 2008, P.L. No. 110-252;
   Unemployment Insurance Program Letter (UIPL) Nos. 23-08 and 23-08, Changes 1, 2, 3, 4,
   5, and 6; UIPL No. 12-09; UIPL No. 07-09; and UIPL Nos. 04-10 and 04-10, Changes 1, 2,
   3, 4, 5, 6, and 7.

3. Summary of Provisions. The Act extends the phase-out periods and expiration dates of
   EUC08 and the 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
                March 6, 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
                March 6, 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 was not available 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
           August 15, 2012.

   B. Extend Temporary EB Provisions—100 Percent Federal Funding, Individual Eligibility
      Period, Sharing for First Week, and the 3-year lookback.

          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 March 7, 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 March 7, 2012, the Federal government will continue to pay 100 percent
           of the eligible (sharable) EB benefit costs for weeks of unemployment ending before
           August 15, 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 March 7, 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 August 15, 2012.
          The EB three-year look-back 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 February 29,
           2012.

4. Effective Dates. The extensions are effective “as if included in the enactment of the Tax
   Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Public Law
   111–312).”

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.

2011/uipl_4_10_Change8_att1.pdf (https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2011/uipl_4_10_Change8_att1.pdf)

                                                                                                     Attachment 1 to UIPL 04-10 Change 8

                         Key Dates for UI Programs Following Enactment of Temporary Payroll Tax Cut Continuation Act of 2011

                                            Last Date Eligibility May Be Established for
                                                                                                   Last Date Payable/Sharable Under Phase-Out
                                                          New Participants
                Program
                                                                    Actual Week Ending
                                            Statutory End Date                                    Statutory End Date        Actual Week Ending Date
                                                                            Date¹
                                                        2
EUC08                                      March 6, 2012            March 3, 20123, 4          August 15, 2012  5
                                                                                                                           August 18, 20126
100% Federal sharing EB7                   March 7, 20128           March 10, 20129            August 15, 201210           August 11, 201211
                                                         Statutory End Date                                 Actual Week Ending Date
                st
Federal sharing 1 week EB –                August 15, 20122                                    August 11, 201211
compensable waiting week
Three-year lookback option for EB          February 29, 20122                                  February 25, 201212
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 March 4, 2012.
5
  No compensation for weeks of unemployment beginning after this date.
6
  For New York, August 19, 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, March 11, 2012.
10
   Weeks of unemployment ending before this date.
11
   For New York, August 12, 2012.
12
   For New York, February 26, 2012.

2011/uipl_4_10_Change8_att2.pdf (https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2011/uipl_4_10_Change8_att2.pdf)

                                                           Attachment 2 to UIPL 4-10, Change 8

             TITLE II—TEMPORARY EXTENSION OF UNEMPLOYMENT
                        COMPENSATION PROVISIONS

SEC. 201. TEMPORARY EXTENSION OF UNEMPLOYMENT COMPENSATION
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 ‘‘January 3, 2012’’ each place it appears and inserting ‘‘March 6, 2012’’;

(B) in the heading for subsection (b)(2), by striking ‘‘JANUARY 3, 2012’’ and inserting
‘‘MARCH 6, 2012’’; and

(C) in subsection (b)(3), by striking ‘‘June 9, 2012’’ and inserting ‘‘August 15, 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 ‘‘January 4, 2012’’ each place it appears and inserting ‘‘March 7, 2012’’; and

(B) in subsection (c), by striking ‘‘June 11, 2012’’ and inserting ‘‘August 15, 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 ‘‘June 10, 2012’’ and inserting ‘‘August 15, 2012’’.

(4) Section 203 of the Federal-State Extended Unemployment Compensation Act of 1970 (26
U.S.C. 3304 note) is amended—

(A) in subsection (d), in the second sentence of the flush matter following paragraph (2), by
striking ‘‘December 31, 2011’’ and inserting ‘‘February 29, 2012’’; and

(B) in subsection (f)(2), by striking ‘‘December 31, 2011’’ and inserting ‘‘February 29, 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 (F), by striking ‘‘and’’ at the end; and

(2) by inserting after subparagraph (G) the following: ‘‘(H) the amendments made by section
201(a)(1) of the Temporary Payroll Tax Cut Continuation Act of 2011; and’’.

(c) EFFECTIVE DATE.—The amendments made by this section shall take effect as if included
in the enactment of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation
Act of 2010 (Public Law 111–312).

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