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State Unemployment Insurance and Employment Service Operations

Schedules

TAFS: 016-0179 /X - State Unemployment Insurance and Employment Service Operations

Iterations:
  • 1: 9/12/25 (this iteration)
Adjustment authority: No
Reporting categories: Yes
Line #SplitDescriptionAmountFootnotes
1000ESUnob Bal: Brought forward, Oct 1, Estimated (ARPA) $31,200,000See footnotes below
Footnotes for line 1000 (ES):

B2: The American Rescue Plan (ARP) Act of 2021, P.L. 117-2, Title IX, Subtitle A, Section 9032, appropriated $2,000,000,000 to the Secretary of Labor for fiscal year 2021 to remain available until expended, to detect and prevent fraud, promote equitable access, and ensure the timely payment of benefits with respect to unemployment compensation programs, including programs extended under subtitle A of title IX of the ARP Act. ETA was provided $1,994,122,343 of these funds. The Fiscal Responsibility Act, P.L. 118-5, Division B, Title I, Section 24, rescinded $1,000,000,000 in unobligated balances in FY 2023.

1000ADUnob Bal: Brought forward, Oct 1, Actual (direct) $0
1000ARUnob Bal: Brought forward, Oct 1, Actual (reimbursables) $0
1000ASUnob Bal: Brought forward, Oct 1, Actual (ARPA) $0
1000ERUnob Bal: Brought forward, Oct 1, Estimated (reimbursable) $820,071See footnotes below
Footnotes for line 1000 (ER):

B1: Carryover of recoveries of prior year unpaid obligations for DUA carried over into FY 2026. This amount will be transferred to FEMA.

1020Unob Bal: Adj to SOY bal brought forward, Oct 1 $0
10213Unob Bal: Recovery of prior year unpd/pd obl (direct) $0
10212Unob Bal: Recovery of prior year unpd/pd obl (reimbursables) $0
10211Unob Bal: Recovery of prior year unpd/pd obl (ARPA) $0
10331Unob Bal: Recov of prior year paid obligations (ARPA) $0
10333Unob Bal: Recov of prior year paid obligations (direct) $0
10332Unob Bal: Recov of prior year paid obligations (reimbursables) $0
1060Unob Bal: Antic nonexpenditure transfers (net) $0
10612Unob Bal: Antic recov of prior year unpd/pd obl (reimbursables) $25,000,000See footnotes below
Footnotes for line 1061 (2):

B4: Actual and anticipated recoveries for DUA. This amount will be transferred to FEMA.

10611Unob Bal: Antic recov of prior year unpd/pd obl (ARPA) $400,000,000See footnotes below
Footnotes for line 1061 (1):

B3: Actual and anticipated recoveries for UI Integrity.

1230BA: Mand: New\Unob bal of approps perm reduced $0
1700BA: Disc: Spending auth: Collected $0
1740BA: Disc: Spending auth:Antic colls, reimbs, other $50,000,000See footnotes below
Footnotes for line 1740:

B5: Actual and anticipated reimbursements from FEMA of $40,000,000 for DUA Benefits and $10,000,000 for DUA Administration.

1800BA: Mand: Spending auth: Collected $0
1840BA: Mand: Spending auth:Antic colls, reimbs, other $146,165,000See footnotes below
Footnotes for line 1840:

B6: This apportionment requests $94,300,000 for FY 2026 Pandemic Unemployment Assistance (PUA) administrative funding. Use of these funds is authorized by section 2102(g) of Division A, Title II, Subtitle A of the Cares Act, P.L. 116-136, as amended by P.L. 116-260 and P.L. 117-2. The funding is requested to support states' ongoing administrative costs for the PUA program for both workload and non-workload generating activities. This apportionment requests $51,865,000 for FY 2026 Pandemic Emergency Unemployment Compensation (PEUC) administrative funding. Use of these funds is authorized by section 2107(d) of Division A, Title II, Subtitle A of P.L. 116-136, as amended by P.L. 116-260 and P.L. 117-2. The funding is requested to support states' ongoing administrative costs for the PEUC program for both workload and non-workload generating activities. This apportionment reflects the requested amounts for PUA and PEUC administrative funding as reduced by the 5.7% mandatory sequester. Mandatory PUA and PEUC administrative funds are subject to sequestration in the UTF, and then the amount net of the sequester is transferred to SUIESO for allotment to the States.

1920Total budgetary resources avail (disc. and mand.) $653,185,071
6013DUA Benefits $40,000,000
6014DUA Administration $10,000,000
6015PUA Administration $94,300,000
6016First Week Administration $0
6017PEUC Administration $51,865,000
6023UI Integrity $431,200,000See footnotes below
Footnotes for line 6023:

A1: Amounts apportioned on this line are available for obligation consistent with the latest agreed-upon spend plan between the Department of Labor (DOL) and the Office of Management and Budget (OMB) for UI Integrity Funds provided by section 2118 of division A of P.L. 116-136 (15 U.S.C. 9034). Such spend plan submitted by DOL shall include specific information on current and anticipated grants and contracts and a detailed description of how such spend plan aligns with Administration priorities. Any revisions or additions to such spend plan shall be proposed to OMB in writing no later than five business days before the anticipated obligation of funds based on such revisions or additions. If OMB agrees to such revision or addition, OMB will notify DOL in writing, and the latest agreed-upon spend plan shall comprise such revision or addition. In the absence of an agreed-upon spend plan between DOL and OMB, DOL may obligate funds on this line only as necessary for Federal salary and payroll expenses or to make payments otherwise required by law. [Rationale: An agency spend plan or other documentation is necessary to better understand how the agency intends to obligate some or all of the apportioned funds.]

A2: As permissible by law, amounts apportioned on this line shall be spent in a manner consistent with the directives provided in the following: Executive Order 14151, "Ending Radical and Wasteful Government DEI Programs And Preferencing" and Executive Order 14332, "Improving Oversight of Federal Grantmaking" [Rationale: Footnote specifies the purpose(s) for which the funds are available to be obligated.]

6024Refund to FEMA TAFS 070X0702 $25,820,071
6170Apportioned in FY 2027 $0
6190Total budgetary resources available $653,185,071

Footnotes

Footnotes provide further information about, or establish further legal requirements related to the use of, the funds in a given line or set of lines in an apportionment. If footnotes appear on lines 1920 or 6190, they apply to all the lines in the 1xxx and 6xxx sections, respectively. The following are all the footnotes associated with this file.

NumberText
A1
Amounts apportioned on this line are available for obligation consistent with the latest agreed-upon spend plan between the Department of Labor (DOL) and the Office of Management and Budget (OMB) for UI Integrity Funds provided by section 2118 of division A of P.L. 116-136 (15 U.S.C. 9034). Such spend plan submitted by DOL shall include specific information on current and anticipated grants and contracts and a detailed description of how such spend plan aligns with Administration priorities. Any revisions or additions to such spend plan shall be proposed to OMB in writing no later than five business days before the anticipated obligation of funds based on such revisions or additions. If OMB agrees to such revision or addition, OMB will notify DOL in writing, and the latest agreed-upon spend plan shall comprise such revision or addition. In the absence of an agreed-upon spend plan between DOL and OMB, DOL may obligate funds on this line only as necessary for Federal salary and payroll expenses or to make payments otherwise required by law. [Rationale: An agency spend plan or other documentation is necessary to better understand how the agency intends to obligate some or all of the apportioned funds.]
A2
As permissible by law, amounts apportioned on this line shall be spent in a manner consistent with the directives provided in the following: Executive Order 14151, "Ending Radical and Wasteful Government DEI Programs And Preferencing" and Executive Order 14332, "Improving Oversight of Federal Grantmaking" [Rationale: Footnote specifies the purpose(s) for which the funds are available to be obligated.]
B1
Carryover of recoveries of prior year unpaid obligations for DUA carried over into FY 2026. This amount will be transferred to FEMA.
B2
The American Rescue Plan (ARP) Act of 2021, P.L. 117-2, Title IX, Subtitle A, Section 9032, appropriated $2,000,000,000 to the Secretary of Labor for fiscal year 2021 to remain available until expended, to detect and prevent fraud, promote equitable access, and ensure the timely payment of benefits with respect to unemployment compensation programs, including programs extended under subtitle A of title IX of the ARP Act. ETA was provided $1,994,122,343 of these funds. The Fiscal Responsibility Act, P.L. 118-5, Division B, Title I, Section 24, rescinded $1,000,000,000 in unobligated balances in FY 2023.
B3
Actual and anticipated recoveries for UI Integrity.
B4
Actual and anticipated recoveries for DUA. This amount will be transferred to FEMA.
B5
Actual and anticipated reimbursements from FEMA of $40,000,000 for DUA Benefits and $10,000,000 for DUA Administration.
B6
This apportionment requests $94,300,000 for FY 2026 Pandemic Unemployment Assistance (PUA) administrative funding. Use of these funds is authorized by section 2102(g) of Division A, Title II, Subtitle A of the Cares Act, P.L. 116-136, as amended by P.L. 116-260 and P.L. 117-2. The funding is requested to support states' ongoing administrative costs for the PUA program for both workload and non-workload generating activities. This apportionment requests $51,865,000 for FY 2026 Pandemic Emergency Unemployment Compensation (PEUC) administrative funding. Use of these funds is authorized by section 2107(d) of Division A, Title II, Subtitle A of P.L. 116-136, as amended by P.L. 116-260 and P.L. 117-2. The funding is requested to support states' ongoing administrative costs for the PEUC program for both workload and non-workload generating activities. This apportionment reflects the requested amounts for PUA and PEUC administrative funding as reduced by the 5.7% mandatory sequester. Mandatory PUA and PEUC administrative funds are subject to sequestration in the UTF, and then the amount net of the sequester is transferred to SUIESO for allotment to the States.

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