Helping Unemployed Workers Act

Helping Unemployed Workers Act - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA), as amended by the Unemployment Compensation Extension Act of 2008 and the Assistance for Unemployed Workers and Struggling Families Act. Extends the final date for entering a federal-state agreement under the Emergency Unemployment Compensation (EUC) program through December 1, 2010. Postpones the termination of the program until May 31, 2011.

Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until January 1, 2011: (1) federal-state agreements increasing regular unemployment compensation payments to individuals; and (2) requirements that federal payments to states cover 100% of EUC.

Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and May 30, 2011, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.)

Amends the Supplemental Appropriations Act, 2008 to modify EUC eligibility requirements to disregard an individual's right to regular compensation for a subsequent benefit year when determining such individual's eligibility to receive EUC if such individual: (1) has exhausted his or her rights to regular compensation for any benefit year; and (2) does not file a claim for such regular compensation.

Amends the Internal Revenue Code to allow an exclusion from gross income in 2010 for up to $2,400 of unemployment compensation.

Defines "short-time compensation program," for Federal Unemployment Tax Act (FUTA) purposes, as one in which: (1) participation of an employer is voluntary; (2) an employer reduces the number of hours worked by employees through certifying that such reductions are in lieu of temporary layoffs; (3) an employee whose workweek that has been reduced by at least 10% is eligible for unemployment compensation; (4) an eligible employee may participate in an employer-sponsored job skills training program; and (5) an employer is required to certify that continuation of employee health and retirement benefits will not be affected by participation in the program.

Directs the Secretary of Labor to make payments to a state's unemployment compensation trust fund for the payment of unemployment compensation if the Secretary approves a state's application for certification to operate a short-time compensation program that requires the maintenance of health and retirement employee benefits.

Requires the Secretary to study and report to Congress and the President on the EUC program.

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