Sponsors (2)
The bill redirects existing federal fund balances to provide immediate, flexible support for unemployment programs—helping unemployed Americans and state administrators now—while reducing future fiscal flexibility for other programs and potentially delaying congressional oversight.
Unemployed workers could receive additional or sustained UI-related grant funding through section 306 grants funded by the transfer.
State unemployment agencies and the Employment Security Administration gain a flexible funding source that remains available until spent, improving program continuity and reducing interruptions in benefit administration.
Taxpayers face no immediate new appropriations because the bill uses existing federal fund balances, which reduces near-term additional taxpayer outlays.
Taxpayers may indirectly lose the future availability of the transferred fund for its original purposes, reducing federal fiscal flexibility for other needs or emergencies.
Beneficiaries of other programs originally intended to be supported by the transferred balance could face reduced resources if those funds are redirected.
Making funds available until expended could delay congressional oversight and reduce timely accountability over longer-term spending priorities.
Based on analysis of 2 sections of legislative text.
Transfers an unobligated balance from a fund under the Internal Revenue Code to the Employment Security Administration Account to fund grants under section 306 of the Social Security Act, available until expended.
Introduced December 4, 2025 by Catherine Marie Cortez Masto · Last progress December 4, 2025
Transfers the unobligated balance, as of enactment, from a fund established under the Internal Revenue Code of 1986 into the Employment Security Administration Account of the Unemployment Trust Fund. The transferred amount is made available until expended to support grants under section 306 of the Social Security Act. The act also provides a short title but makes no other programmatic or tax changes.