13,512 research outputs found
Parametric Processes in a Strong-Coupling Planar Microcavity
I present a theoretical treatment of parametric scattering in strong coupling
semiconductor microcavities to model experiments in which parametric oscillator
behaviour has been observed. The model consists of a non-linear excitonic
oscillator coupled to a cavity mode which is driven by the external fields, and
predicts the output power, below threshold gain and spectral blue shifts of the
parametric oscillator. The predictions are found to be in excellent agreement
with the experimental data.Comment: 4 pages, LaTex, Revte
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Employment Statistics: Differences and Similarities in Job-based and Person-based Employment and Unemployment Estimates
CRS_October_2004_Employment_Statistics.pdf: 1028 downloads, before Oct. 1, 2020
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Expediting the Return to Work: Approaches in the Unemployment Compensation Program
[Excerpt] Policy makers and analysts have searched for methods to speed the return to work of unemployment compensation (UC) recipients with varying levels of intensity. The most recent recession led to an unprecedented increase in the number of workers unemployed for more than 26 weeks (the long-term unemployed). As a result, congressional interest in policy initiatives to expedite the return to work grew. This report examines the current initiatives as well as previous demonstration projects within the UC system to reduce long-term unemployment and speed the return to work
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Taxation of Unemployment Benefits
[Excerpt] Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. The American Recovery and Reinvestment Act of 2009 (P.L. 111-5 §1007) included a temporary exclusion on the first 4.7 billion.
There is no federal income tax exclusion for unemployment benefits for tax years 2010 or 2011. The Workforce Fairness and Tax Relief Act of 2011 (H.R. 2806) would repeal the taxation of unemployment benefits and any trade adjustment assistance payments.
This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits. This report will be updated as legislative activity warrants
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The Affordable Care Act’s (ACA) Employer Shared Responsibility Determination and the Potential Employer Penalty
[Excerpt] The Patient Protection and Affordable Care Act (ACA; P.L. 111-148, as amended) expanded insurance coverage in the United States through its “shared responsibility” provisions: Employers either provide health coverage or face potential employer tax penalties; likewise, individuals purchase health coverage or face potential individual tax penalties. The ACA does not require employers to provide health coverage, but it does impose employer penalties in the form of a monthly tax on employers that do not provide adequate and affordable health coverage to certain employees. This is known as the employer “shared responsibility” provision.
Since 2015, employers with at least 50 full-time equivalent (FTE) employees are subject to the employer shared responsibility provisions under Section 4908H of the Internal Revenue Code (IRC) as amended by the ACA. However, in 2015, employers with between 50 and 100 FTE employees were eligible for transition relief if certain criteria were met. (For details, see “Implementation and Transition Relief” below.)
This report describes the potential employer penalties as well as regulations to implement the ACA employer provisions. The regulations address insurance coverage requirements, methodologies for determining whether a worker is considered full time, provisions relating to seasonal workers and corporate franchises, and other reporting requirements
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Disaster Unemployment Assistance (DUA)
Disaster Unemployment Assistance (DUA) benefits are available only to those individuals who have become unemployed as a direct result of a declared major disaster. First created in 1970 through P.L. 91-606, DUA benefits are authorized by the Robert T. Stafford Disaster Relief and Emergency Relief Act (the Stafford Act), which authorizes the President to issue a major disaster declaration after state and local government resources have been overwhelmed by a natural catastrophe or, “regardless of cause, any fire, flood, or explosion in any part of the United States” (42 U.S.C. 5122(2)).
The DUA program provides income support to individuals who become unemployed as a direct result of a major disaster and who are not eligible for regular Unemployment Compensation (UC) benefits. DUA is funded through the Federal Emergency Management Agency (FEMA) and is administered by the Department of Labor (DOL) through each state’s UC agency. DUA beneficiaries (because they are not entitled to regular UC) are not eligible to receive Extended Benefits (EB).
This report contains information on how to ascertain if an individual is eligible for DUA benefits
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Disaster Unemployment Assistance (DUA)
[Excerpt] Disaster Unemployment Assistance (DUA) benefits are available only to those individuals who have become unemployed as a direct result of a declared major disaster. First created in 1970 through P.L. 91-606, DUA benefits are authorized by the Robert T. Stafford Disaster Relief and Emergency Relief Act (the Stafford Act), which authorizes the President to issue a major disaster declaration after state and local government resources have been overwhelmed by a natural catastrophe or, “regardless of cause, any fire, flood, or explosion in any part of the United States” (42 U.S.C. 5122(2)).
The DUA program provides income support to individuals who become unemployed as a direct result of a major disaster and who are not eligible for regular Unemployment Compensation (UC) benefits. DUA is funded through the Federal Emergency Management Agency (FEMA) and is administered by the Department of Labor (DOL) through each state’s UC agency. DUA beneficiaries (because they are not entitled to regular UC) are not eligible to receive Extended Benefits (EB) or Emergency Unemployment Compensation (EUC08) benefits.
This report contains information on how to ascertain if an individual is eligible for DUA benefits. The report will be updated as events warrant
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Unemployment Compensation (UC): Eligibility for Students Under State and Federal Laws
[Excerpt] Unemployment Compensation (UC) is a joint federal-state program that provides income support payments to eligible workers who lose their jobs through no fault of their own. Federal law sets out broad guidelines with regard to how the UC program operates and how it should be administered. State laws establish eligibility criteria for who qualifies for the program. In the case of a student who becomes unemployed, eligibility would depend on how their respective state treats students within the UC system.
Most states disqualify students from UC benefits while they are in school or disqualify individuals from UC benefits if they leave work to attend school. This is typically due to the presumption that students would be unavailable for work during the time that they are in school. However, exceptions and variations exist from state to state. Many workers who lost their jobs and remain in school may be eligible for UC benefits depending on their circumstances and how their respective states treats students.
This report describes these state variations in further detail and how states consider students within the framework of their own unique UC programs
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Unemployment Compensation (Insurance) and Military Service
[From Summary] The Unemployment Compensation (UC) program contains several provisions relevant to current and former military service personnel and their families. The UC program does not provide benefits for military servicemembers on active duty. However, former active duty military personnel (and certain reservists) separated from active duty may be eligible for Unemployment Compensation for Ex-Servicemembers (UCX). Spouses of military service personnel who voluntarily quit a job to accompany their spouses on account of a military transfer may be eligible for UC benefits, based on the laws of the state where the civilian spouse was employed. Military service of business owners, employees, and employees\u27 spouses may impact the state unemployment tax rate that certain employers face. States may choose to create provisions that remove or limit these tax increases in certain situations. This report will be updated as events warrant
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Unemployment Compensation (Insurance) and Military Service
The Unemployment Compensation (UC) program contains several provisions relevant to current and former military service personnel and their families. The UC program does not provide benefits for military servicemembers on active duty. However, former active duty military personnel (and certain reservists) separated from active duty may be eligible for Unemployment Compensation for Ex-Servicemembers (UCX).
Spouses of military service personnel who voluntarily quit a job to accompany their spouses on account of a military transfer may be eligible for UC benefits, based on the laws of the state where the civilian spouse was employed.
Military service of business owners, employees, and employees’ spouses may impact the state unemployment tax rate that certain employers face. States may choose to create provisions that remove or limit these tax increases in certain situations
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