Unemployment Insurance Provisions in the American Rescue Plan Act of 2021 [Updated March 17, 2021] [open pdf - 464KB]
From the Document: "The Unemployment Insurance (UI) provisions in Title IX, Subtitle A, of the American Rescue Plan Act of 2021 (ARPA; P.L. [Public Law] 117-2; enacted March 11, 2021) make four significant changes to UI programs and benefits-- specifically, ARPA  reauthorizes and expands the enhanced UI benefits created under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136, enacted March 27, 2020) and the Consolidated Appropriations Act, 2021 (P.L. 116-260, enacted December 27, 2020; the UI provisions are titled the Continued Assistance for Unemployed Workers Act of 2020 [Continued Assistance Act]);  extends the authorization for additional, temporary UI provisions first authorized under the CARES Act and the Families First Coronavirus Response Act (FFCRA; P.L. 116-127, enacted March 18, 2020) and extended under the Continued Assistance Act;  authorizes a federal income tax exclusion of up to $10,200 in UI benefits in 2020 for taxpayers with modified adjusted gross income (AGI) of less than $150,000; and  provides two sources of additional UI administrative funding: (1) $2 billion to U.S. Department of Labor (DOL) for federal and state administration of UI benefits, including for fraud prevention and benefit processing purposes; and (2) $8 million to DOL for federal activities related to UI programs."
CRS In Focus, IF11786
Congressional Research Service: https://crsreports.congress.gov/