H.R. 1172: To amend the Internal Revenue Code of 1986 to prevent the payment of unemployment compensation to individuals discharged ...

...for drug or alcohol use.

113th Congress, 2013–2015. Text as of Mar 14, 2013 (Introduced).

Status & Summary | PDF | Source: GPO and Cato Institute Deepbills

I

113th CONGRESS

1st Session

H. R. 1172

IN THE HOUSE OF REPRESENTATIVES

March 14, 2013

(for himself, Mr. Mulvaney, and Mr. Stivers) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to prevent the payment of unemployment compensation to individuals discharged for drug or alcohol use.

1.

Denial of unemployment compensation to individuals discharged for drug or alcohol use

(a)

In general

Subsection (a) of section 3304 of the Internal Revenue Code of 1986 is amended—

(1)

by inserting except as provided in paragraph (15), before compensation shall not in paragraph (10),

(2)

by redesignating paragraphs (15) through (19) as paragraphs (16) through (20), respectively, and

(3)

by inserting after paragraph (14) the following new paragraph:

(15)

compensation shall not be payable to any individual on the basis of any services performed in connection with employment from which the individual was discharged for an employment-related drug or alcohol offense (as defined in subsection (g)),

.

(b)

Employment-Related drug or alcohol offense

Section 3304 of such Code is amended by adding at the end the following new subsection:

(g)

Employment-Related drug or alcohol offense

(1)

In general

For purposes of subsection (a)(15), the term employment-related drug or alcohol offense includes but is not limited to the following:

(A)

Being under the influence of, or consuming or otherwise using, alcohol or any controlled substance while performing services for the employer.

(B)

Possessing any controlled substance on the premises of the employer.

(C)

Failure to comply with a request by the employer to take a drug test.

(D)

Testing positive for illegal use of a controlled substance pursuant to a drug test requested by the employer.

(2)

Controlled substance

For purposes of this subsection, the term controlled substance has the meaning given such term under applicable State law.

(3)

Drug test

For purposes of this subsection, the term drug test means a test designed to detect the illegal use of a controlled substance.

.

(c)

Effective date

The amendments made by this section shall apply to compensation paid for weeks beginning after the end of the first session of the State legislature which begins after the date of the enactment of this Act.