text: SECTION 1. SHORT TITLE.
  
      This Act may be cited as the ``Hire Just One Act of 2013''.
  
  SEC. 2. TREATMENT OF EMPLOYMENT ASSISTANCE VOUCHER PROGRAMS.
  
      (a) Use of Unemployment Fund for Employment Assistance Voucher 
  Program.--
              (1) State law.--Section 3304(a)(4) of the Internal Revenue 
          Code of 1986 is amended by striking ``and'' at the end of 
          subparagraph (F), by inserting ``and'' at the end of 
          subparagraph (G), and by adding at the end the following new 
          subparagraph:
                      ``(H) during the 120-day period beginning on the 
                  date of the enactment of the Hire Just One Act of 2013, 
                  amounts may be withdrawn for the payment of allowances 
                  under an employment assistance voucher program (as 
                  defined in section 3306(v));''.
              (2) Permissible expenditures.--Section 3306(f) of such Code 
          is amended--
                      (A) by striking ``and'' at the end of paragraph 
                  (5),
                      (B) by redesignating the paragraph relating to the 
                  self-employment assistance program as paragraph (6) and 
                  striking the period at the end of such paragraph and 
                  inserting ``; and'', and
                      (C) by adding at the end the following new 
                  paragraph:
              ``(7) during the 120-day period beginning on the date of 
          the enactment of the Hire Just One Act of 2013, amounts may be 
          withdrawn for the payment of allowances under an employment 
          assistance voucher program (as defined in subsection (v)).''.
      (b) Employment Assistance Voucher Program Defined.--Section 3306 of 
  such Code is amended by adding at the end the following new subsection:
      ``(v) Employment Assistance Voucher Program.--For the purposes of 
  this chapter--
              ``(1) In general.--The term `employment assistance voucher 
          program' means a program under which--
                      ``(A) an eligible individual is issued an 
                  employment assistance voucher,
                      ``(B) upon employment with an employer described in 
                  paragraph (5)--
                              ``(i) the eligible individual transfers the 
                          employment assistance voucher to the employer,
                              ``(ii) the individual ceases to receive 
                          unemployment compensation and is paid wages by 
                          the employer, and
                              ``(iii) the employer receives payments upon 
                          presenting the voucher to the State, and
                      ``(C) the program meets such other requirements as 
                  the Secretary of Labor determines to be appropriate.
              ``(2) Rules relating to unemployed individuals.--For 
          purposes of paragraph (1)--
                      ``(A) Compensation.--Compensation pursuant to 
                  paragraph (1)(B)(ii) shall--
                              ``(i) not be less than 200 percent of the 
                          unemployment compensation otherwise payable to 
                          the individual on the date of the individual's 
                          employment under the employment assistance 
                          voucher program,
                              ``(ii) not be less than the minimum wage 
                          (as specified in section 6 of the Fair Labor 
                          Standards Act of 1938),
                              ``(iii) be payable for a period not to 
                          exceed the maximum number of remaining weeks of 
                          unemployment compensation (including 
                          supplemental and emergency) to which the 
                          employee would be entitled (but for 
                          participating in the employment assistance 
                          voucher program), determined as of the date of 
                          employment.
                      ``(B) Termination of employment.--If, before the 
                  end of the period referred to in subparagraph (A)(iii), 
                  an individual's employment with an employer under the 
                  employment assistance voucher program is terminated for 
                  reasons other than cause, the individual is entitled to 
                  the remaining period of entitlement referred to in 
                  subparagraph (A)(iii) less the number of weeks of such 
                  employment.
                      ``(C) Certain requirements not to apply.--State 
                  requirements relating to availability for work, active 
                  search for work, and refusal to accept work are not 
                  applicable to individuals participating in the 
                  employment assistance voucher program.
              ``(3) Employment assistance voucher.--The term `employment 
          assistance voucher' means a voucher--
                      ``(A) obtained by an eligible individual pursuant 
                  to the State law,
                      ``(B) payable to the employer of the eligible 
                  individual--
                              ``(i) at a rate determined under State law 
                          but not to exceed 90 percent of the amount of 
                          unemployment compensation to which the eligible 
                          individual is entitled, and
                              ``(ii) on the same schedule as unemployment 
                          compensation would be payable to the individual 
                          but for employment under the employment 
                          assistance voucher program.
              ``(4) Eligible individual.--The term `eligible individual' 
          means an individual who--
                      ``(A) is eligible to receive regular unemployment 
                  compensation under the State law, extended 
                  unemployment, or emergency unemployment or would be 
                  eligible to receive such compensation except for the 
                  requirements described in paragraph (1)(B),
                      ``(B) is identified pursuant to a State worker 
                  profiling system as an individual likely to exhaust 
                  regular unemployment compensation,
                      ``(C) immediately prior to employment by the 
                  eligible employer, was unemployed for not less than 6 
                  months, and
                      ``(D) is employed by an eligible employer.
              ``(5) Eligible employer.--The term `eligible employer' 
          means an employer who agrees to the terms and conditions of 
          employment under the unemployment assistance voucher program 
          and who is approved by the State agency.
              ``(6) Treatment of participating individuals under federal 
          and state law.--Individuals participating in an unemployment 
          assistance voucher program shall be treated as unemployed for 
          the purposes of Federal and State laws applicable to 
          unemployment compensation, except that wages paid to the 
          employee under such program shall be subject to Federal and 
          State taxation to the same extent and in the same manner as 
          wages generally.
              ``(7) Cost limiter.--A State program shall not be treated 
          as an employment assistance voucher program for purposes of 
          this chapter unless the program does not result in any cost to 
          the Unemployment Trust Fund (established by section 904(a) of 
          the Social Security Act) in excess of the cost that would be 
          incurred by such State and charged to such Fund, or to any 
          Federal funds in the system if the State had not participated 
          in such program.
              ``(8) Prevention of employment termination to participate 
          in program.--A State program shall not be treated as an 
          employment assistance voucher program for purposes of this 
          chapter unless the State has in effect measures to prevent 
          employers from terminating employment for purposes of 
          participating in the employment assistance voucher program.
              ``(9) Prevention in terminating employees during program.--
          A State program shall not be treated as an employment 
          assistance voucher program for purposes of this chapter unless 
          the State has in effect measures to recoup payments made to an 
          employer under the program if the employer has terminated from 
          employment more employees during the 120-day period referred to 
          in section 3304(a)(4)(H) than the employer has hired under the 
          program.''.
      (c) Conforming Amendment.--Section 303(a)(5) of the Social Security 
  Act (42 U.S.C. 503(a)(5)) is amended by striking ``; and'' and 
  inserting ``: Provided further, That amounts may be withdrawn for the 
  payment of allowances under an employment assistance voucher program 
  (as defined in section 3306(v) of the Internal Revenue Code of 1986); 
  and''.
      (d) State Reports.--Any State operating an employment assistance 
  voucher program approved by the Secretary of Labor pursuant to section 
  3304(a)(4)(H) of the Internal Revenue Code of 1986 (as added by this 
  section) shall report annually to the Secretary on the number of 
  individuals who participate in the program, the operating costs of the 
  program, compliance with program requirements, and any other relevant 
  aspects of program operations requested by the Secretary.
      (e) Report to Congress.--Not later than 1 year after the date of 
  the enactment of this Act, the Secretary of Labor shall submit a report 
  to the Congress with respect to the operation of the employment 
  assistance voucher program. Such report shall be based on the reports 
  received from the States pursuant to subsection (d) and include such 
  other information as the Secretary of Labor determines is appropriate.
      (f) Effective Date.--The provisions of this section and the 
  amendments made by this section shall take effect on the date of the 
  enactment of this Act.
target: Hire Just One Act of 2013 - Amends the Internal Revenue Code to allow states, for a 120-day period beginning on the enactment date of this Act, to implement an employment assistance voucher program, in lieu of paying unemployment compensation directly to employees, under which an eligible individual is issued an employment assistance voucher and is hired by a participating employer who receives a subsidy from the state for the wages paid to the employee. Defines an &quot;eligible employee&quot; as an individual who has been unemployed for at least six months, who is eligible for unemployment compensation, and who is likely to exhaust such compensation.  Requires a state program issuing employment assistance vouchers to have in effect measures to recoup subsidies made to an employer if such employer has terminated more employees during the 120-day period than such employer has hired under the program. 
feat_title: Hire Just One Act of 2013