Middle Class Tax Relief and Job Creation Act of 2012

(This measure has not been amended since the Conference Report was filed in the House on February 16, 2012. The summary of that version is repeated here.)

Middle Class Tax Relief and Job Creation Act of 2012 - Title I: Extension of Payroll Tax Reduction - (Sec. 101) Amends the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 to extend through the remainder of 2012 the 2% reduction in employment tax rates for employees and self-employed individuals. Eliminates the special rule for 2012 limiting the amount of wages eligible for such tax rate reduction.

Title II: Unemployment Benefit Continuation and Program Improvement - Extended Benefits, Reemployment, and Program Integrity Improvement Act - Subtitle A: Reforms of Unemployment Compensation to Promote Work and Job Creation - (Sec. 2101) Amends title III (Grants to States for Unemployment Compensation Administration) of the Social Security Act (SSA) to require state unemployment compensation (UC) laws to require, as a condition of eligibility for regular compensation for any week, that an UC claimant be able to work, available to work, and actively seeking work.

(Sec. 2102) Authorizes the Secretary of Labor to enter into agreements with up to 10 states to allow them to conduct demonstration projects to test and evaluate measures designed to: (1) expedite the reemployment of individuals who establish initial eligibility for UC under state law, or (2) improve the effectiveness of a state in carrying out its state law with respect to reemployment.

(Sec. 2103) Amends the Internal Revenue Code and the SSA title III to require states (which, currently, are merely authorized) to reduce current unemployment benefits to recover prior unemployment benefit overpayments.

Amends the SSA to authorize a state to reduce current unemployment benefits to recover prior federal additional compensation overpayments and prior unemployment benefit overpayments of another state.

(Sec. 2104) Amends the SSA title IX (Miscellaneous Provisions Relating to Employment Security) to require the Secretary to designate a data exchange standard for any category of information required for data matching in the federal-state unemployment insurance system.

The summary continues for 143 more paragraphs. Read it in full on Congress.gov

Written by analysts at the Congressional Research Service and published on Congress.gov, not by Civibrief. Summarized at the "Public Law" stage on February 22, 2012. It describes the bill, it is not the legal text.

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