	Introduction

In response to continuing high rates of unemployment and a weak economy, President Obama announced his American Jobs Act on September 8, 2011, before a joint session of Congress, and submitted formal legislation the following week. The President stated the purpose of the legislation was to "put more people back to work and more money in the pockets of those who are working." 12 ). Senate Majority Leader Harry Reid subsequently re-introduced the proposal as S. 1660 , using a different offset to pay for its spending provisions. In the months since its introduction, individual provisions of the American Jobs Act have been considered—and some enacted—as freestanding bills or parts of other legislation. This report describes provisions in the American Jobs Act that fall into three major categories: 
provisions intended to promote hiring and prevent layoffs among selected categories of workers, specifically teachers, law enforcement officers, firefighters, veterans, and the long-term unemployed; provisions to assist unemployed workers through unemployment compensation and reemployment services; and provisions to expand workforce development opportunities for low-income adults and youth. The report does not discuss tax provisions (except for specialized tax credits intended as hiring incentives) or proposals related primarily to infrastructure (except for School Modernization grants). These provisions are different in the Administration's version (introduced as S. 1549 and H.R. (These provisions are not discussed in this report.) Promoting Hiring and Preventing Layoffs

The American Jobs Act contains several provisions to promote hiring and prevent layoffs of selected categories of workers, specifically teachers, law enforcement officers, and firefighters, through formula or competitive grant programs to government entities. The act also would promote hiring of veterans and long-term unemployed individuals through tax credits to employers. Finally, the act would prohibit employment discrimination on the basis of an individual's unemployed status. 112-56 . As proposed in the American Jobs Act, and as now enacted in P.L. In addition to provisions that would extend certain temporary programs and expand services for certain EUC08 claimants, the act also would authorize a new Reemployment NOW program, that would provide formula grants to states to address the reemployment needs of eligible individuals, and would expand federal funding for state-administered short-time compensation (or "work sharing") programs. Workforce Development for Low-Income Adults and Youth

Title III, Subtitle C of the American Jobs Act would authorize the Pathways Back to Work Act of 2011 (Pathways Act), which would provide funds for three grant programs to promote the employment of unemployed low-income adults and youth. 2948 ) includes two additional differences:
H.R.
In response to continuing high rates of unemployment and a weak economy, President Obama announced his American Jobs Act on September 8, 2011. As stated by the President, the proposal aims to "put more people back to work and more money in the pockets of those who are working." The proposal was introduced, by request, as S. 1549 and H.R. 12. Senate Majority Leader Harry Reid subsequently introduced the proposal with a different spending offset, as S. 1660 on October 6. Since then, individual pieces of the American Jobs Act have been considered—and some provisions enacted—as freestanding bills or parts of other legislation.
This report describes provisions in the American Jobs Act that fall into three major categories:
provisions to promote hiring and prevent layoffs among teachers, law enforcement officers, firefighters, veterans, and the long-term unemployed; provisions to assist unemployed workers through unemployment compensation and reemployment services; and provisions to expand workforce opportunities for low-income adults and youth.
The report does not discuss tax provisions (except for specialized tax credits intended as hiring incentives) or proposals related to infrastructure. (However, the report does discuss proposed School Modernization grants, including related provisions in the Fix America's Schools Today Act, S. 1597 and H.R. 2948.)
The American Jobs Act (and similar provisions in S. 1723) would aim to promote hiring and prevent layoffs of teachers, law enforcement officers, and firefighters, through grants to government entities totaling $35 billion. The act would also promote hiring of veterans and long-term unemployed individuals through tax credits to employers, costing an estimated $8 billion. (The veterans tax credit was enacted separately, on November 21, as part of P.L. 112-56.) The Administration's proposal also would prohibit employment discrimination on the basis of an individual's unemployed status.
The act focuses on the income and reemployment needs of unemployed workers, particularly the long-term unemployed. In addition to provisions that would extend certain temporary compensation programs, the act would authorize a new Reemployment NOW program, to help states address the reemployment needs of eligible individuals, and would expand federal funding for state-administered short-time compensation (or "work sharing") programs. In total, these provisions would cost an estimated $49 billion.
The workforce development needs of low-income adults and youth also are a focus of the act, which would provide a total of $5 billion for three grant programs collectively called the Pathways Back to Work Act.
Although not discussed in this report, tax reductions for employers ($70 billion) and employees ($175 billion)—largely through payroll tax cuts—would form the largest single category of spending under the American Jobs Act. Another $75 billion would go to infrastructure projects, including transportation ($50 billion), an infrastructure bank ($10 billion), and grants to rehabilitate foreclosed or vacant properties ($15 billion), in addition to $30 billion for School Modernization grants.