{
  "id": "RS22077",
  "type": "CRS Report",
  "typeId": "RS",
  "number": "RS22077",
  "active": true,
  "source": "CRSReports.Congress.gov, EveryCRSReport.com, University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source_dir": "crsreports.congress.gov",
      "title": "Unemployment Compensation (UC) and the Unemployment Trust Fund (UTF): Funding UC Benefits",
      "retrieved": "2021-01-08T04:03:24.834679",
      "id": "RS22077_29_2020-12-15",
      "formats": [
        {
          "filename": "files/2020-12-15_RS22077_a4b3c5423b4fe667b3e80ee4ecb1a40fae6936a4.pdf",
          "format": "PDF",
          "url": "https://crsreports.congress.gov/product/pdf/RS/RS22077/29",
          "sha1": "a4b3c5423b4fe667b3e80ee4ecb1a40fae6936a4"
        },
        {
          "format": "HTML",
          "filename": "files/2020-12-15_RS22077_a4b3c5423b4fe667b3e80ee4ecb1a40fae6936a4.html"
        }
      ],
      "date": "2020-12-15",
      "summary": null,
      "source": "CRSReports.Congress.gov",
      "typeId": "RS",
      "active": true,
      "sourceLink": "https://crsreports.congress.gov/product/details?prodcode=RS22077",
      "type": "CRS Report"
    },
    {
      "source": "EveryCRSReport.com",
      "id": 456766,
      "date": "2016-10-28",
      "retrieved": "2016-11-01T21:00:04.502449",
      "title": "Unemployment Compensation (UC) and the Unemployment Trust Fund (UTF): Funding UC Benefits",
      "summary": "This report provides a summary of how Unemployment Compensation (UC) benefits are funded through the Unemployment Trust Fund (UTF). The UTF in the U.S. Treasury is designated as a trust fund for federal accounting purposes. Although the UTF is a single trust fund, it has 59 accounts: the Employment Security Administration Account (ESAA), the Extended Unemployment Compensation Account (EUCA), the Federal Unemployment Account (FUA), 53 state accounts (including District of Columbia, Puerto Rico, and the Virgin Islands), the Federal Employees Compensation Account (FECA), and two accounts related to the Railroad Retirement Board.\nFederal unemployment taxes are credited to the ESAA; each state\u2019s unemployment taxes are credited to the state\u2019s unemployment account. Federal taxes pay for administration grants to the states. State unemployment taxes are dedicated to pay for regular UC benefits. The extended benefits (EB) program is funded 50% by the federal government and 50% by the states.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": true,
      "formats": [
        {
          "format": "HTML",
          "encoding": "utf-8",
          "url": "http://www.crs.gov/Reports/RS22077",
          "sha1": "02a391b07bae9fa2b7f0e551b104f475a9d28762",
          "filename": "files/20161028_RS22077_02a391b07bae9fa2b7f0e551b104f475a9d28762.html",
          "images": null
        },
        {
          "format": "PDF",
          "encoding": null,
          "url": "http://www.crs.gov/Reports/pdf/RS22077",
          "sha1": "1c6657c7b8d452aba827a967b5a80f2481323fe2",
          "filename": "files/20161028_RS22077_1c6657c7b8d452aba827a967b5a80f2481323fe2.pdf",
          "images": null
        }
      ],
      "topics": [
        {
          "source": "IBCList",
          "id": 4888,
          "name": "Unemployment Insurance"
        }
      ]
    },
    {
      "source": "EveryCRSReport.com",
      "id": 428798,
      "date": "2014-03-12",
      "retrieved": "2016-04-06T20:35:10.520784",
      "title": "Unemployment Compensation (UC) and the Unemployment Trust Fund (UTF): Funding UC Benefits",
      "summary": "This report provides a summary of how Unemployment Compensation (UC) benefits are funded through the Unemployment Trust Fund (UTF). The UTF in the U.S. Treasury is designated as a trust fund for federal accounting purposes. Although the UTF is a single trust fund, it has 59 accounts: the Employment Security Administration Account (ESAA), the Extended Unemployment Compensation Account (EUCA), the Federal Unemployment Account (FUA), 53 state accounts, the Federal Employees Compensation Account (FECA), and two accounts related to the Railroad Retirement Board.\nFederal unemployment taxes are credited to the ESAA; each state\u2019s unemployment taxes are credited to the state\u2019s unemployment account. Federal taxes pay for administration grants to the states. State unemployment taxes are dedicated to pay for regular UC benefits. The extended benefits (EB) program is funded 50% by the federal government and 50% by the states.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": true,
      "formats": [
        {
          "format": "HTML",
          "encoding": "utf-8",
          "url": "http://www.crs.gov/Reports/RS22077",
          "sha1": "d21473c5857c2df31a554c46b08f3e792ec8cc61",
          "filename": "files/20140312_RS22077_d21473c5857c2df31a554c46b08f3e792ec8cc61.html",
          "images": null
        },
        {
          "format": "PDF",
          "encoding": null,
          "url": "http://www.crs.gov/Reports/pdf/RS22077",
          "sha1": "bde7ab657be805791d222690ba88fa7012afbbea",
          "filename": "files/20140312_RS22077_bde7ab657be805791d222690ba88fa7012afbbea.pdf",
          "images": null
        }
      ],
      "topics": [
        {
          "source": "IBCList",
          "id": 3938,
          "name": "Unemployment Insurance"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc806756/",
      "id": "RS22077_2012Sep12",
      "date": "2012-09-12",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Unemployment Compensation (UC) and the Unemployment Trust Fund (UTF): Funding UC Benefits",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20120912_RS22077_a17d231ec69b49426e802b6bd2b68b43e7c79b38.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20120912_RS22077_a17d231ec69b49426e802b6bd2b68b43e7c79b38.html"
        }
      ],
      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc815414/",
      "id": "RS22077_2011Jul08",
      "date": "2011-07-08",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Unemployment Compensation (UC) and the Unemployment Trust Fund (UTF): Funding UC Benefits",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20110708_RS22077_f97aade841ead4852f0f8a62f76f1be129a20600.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20110708_RS22077_f97aade841ead4852f0f8a62f76f1be129a20600.html"
        }
      ],
      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc817611/",
      "id": "RS22077_2008Jan31",
      "date": "2008-01-31",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Unemployment Compensation (UC) and the Unemployment Trust Fund (UTF): Funding UC Benefits",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20080131_RS22077_f98d4e8a8bf68df2b51cbbcbdc860bdb22e575ba.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20080131_RS22077_f98d4e8a8bf68df2b51cbbcbdc860bdb22e575ba.html"
        }
      ],
      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc818896/",
      "id": "RS22077_2006Nov02",
      "date": "2006-11-02",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Unemployment Compensation (UC) and the Unemployment Trust Fund (UTF): Funding UC Benefits",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20061102_RS22077_f5db522d31f91f9fe62774b01e27eda356647fed.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20061102_RS22077_f5db522d31f91f9fe62774b01e27eda356647fed.html"
        }
      ],
      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs7340/",
      "id": "RS22077 2005-03-09",
      "date": "2005-03-09",
      "retrieved": "2005-09-27T14:43:50",
      "title": "Unemployment Compensation (UC) and the Unemployment Trust Fund (UTF): Funding UC Benefits",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20050309_RS22077_d7341c21477871d4d2353df29b0254719636bad7.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20050309_RS22077_d7341c21477871d4d2353df29b0254719636bad7.html"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Labor",
          "name": "Labor"
        },
        {
          "source": "LIV",
          "id": "Unemployment insurance",
          "name": "Unemployment insurance"
        }
      ]
    }
  ],
  "topics": [
    "Domestic Social Policy"
  ]
}