Unemployment Compensation Extension Act of 2009

Unemployment Compensation Extension Act of 2009 - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Requires a further additional Tier-3 period for deposits to an individual's EUCA, using the current formula, if, at the time the amount added to such individual's account under the Act is exhausted or at any time thereafter, the individual's state is in an extended benefit period.

Prescribes a formula for determining if a state is in an extended benefit period.

Allows the Tier-3 period augmentation to be applied to the individual's EUCA only once.

Authorizes a state to pay extended compensation to an otherwise eligible individual before any further additional emergency unemployment compensation (EUC), if such individual claimed extended compensation for at least one week of unemployment after the exhaustion of additional EUC.

Amends the Internal Revenue Code to extend from 2009 through 2010 the 6.2% surtax on employers under the Federal Unemployment Tax Act (FUTA). Delays the scheduled 2010 reduction in the surtax to 6% until 2011.

Amends title IV part D (Child Support and Establishment of Paternity) of the Social Security Act to require an employer to report to the state Directory of New Hires, in addition to other information, the date services for remuneration were first performed by a newly hired employee.

Qualifies the requirement that an employer file new hire reports on a W-4 or equivalent form by adding the phrase "to the extent practicable."

Amends the Internal Revenue Code to revise conditions for state collection of unemployment compensation debts resulting from fraud. Repeals the limitation to residents of the state seeking such an offset of the requirement that the Secretary of the Treasury reduce an individual's overpayment of federal income tax to offset any covered unemployment compensation debt the individual owes such state. (Literally, repeals the requirement that the address shown on the federal tax return for the taxable year of the overpayment be an address within the state seeking the offset.) Permits the Secretary to make such an offset regardless of whether the person resides in the state seeking it.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov