	Introduction

The Obama Administration and Congress continue to grapple with high rates of unemployment despite some tentative signs of economic recovery. On December 8, 2009, President Obama outlined a series of proposals intended to accelerate job growth, focusing on incentives to small businesses, spending on various infrastructure projects, and job creation through energy efficiency and clean energy initiatives. The President also signaled support for the extension of some of the direct assistance provisions included in the American Recovery and Reinvestment Act (ARRA, P.L. 111-5 ), including Unemployment Compensation (UC) benefits and health insurance premium subsidies under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA). On December 16, 2009, the House passed the Jobs for Main Street Act ( H.R. 2847 ), which would spend approximately $154 billion in three general areas: infrastructure investment, public service jobs, and emergency relief for families. Appropriations for infrastructure and jobs would total about $75 billion, to be offset by redirecting Troubled Asset Relief Program (TARP) funds. Emergency assistance (which are primarily entitlement or mandatory spending provisions) would total another $79 billion, as estimated by the Congressional Budget Office (CBO) on the date of House passage; however, this amount includes some spending for UC and COBRA provisions that were subsequently enacted into law under the FY2010 Defense Appropriations Act ( P.L. 111-118 ). Among other provisions, the bill would also extend enhanced Medicaid matching provisions established under ARRA, temporarily expand the child tax credit, and freeze federal poverty guidelines at 2009 levels to prevent a reduction in eligibility for certain means-tested programs. On February 24, 2010, the Senate passed an amendment in the nature of a substitute to H.R. This substitute would provide tax credits for hiring and retaining unemployed workers, extend a tax provision in ARRA related to expensing for small businesses, and reauthorize certain transportation authorities. The Senate version of H.R. 2847 contains none of the education, training, or direct assistance provisions of the House-passed bill that are discussed in this report, with the single exception of provisions for school construction bonds. Meanwhile, on February 25, 2010, the House passed the Temporary Extension Act of 2010 ( H.R. 4691 ), which would provide a shorter extension of some of the direct assistance provisions also included in the House-passed version of H.R. 2847 , including UC benefits and COBRA subsidies. This report focuses specifically on provisions in the House-passed bill that would support education and training or that would provide direct support to unemployed workers or low-income individuals. 2847 includes provisions to create an Education Jobs Fund. The State Fiscal Stabilization Fund did not include a similar provision. 2847 ( S.Amdt. Tax Refund Disregard

Certain means-tested programs treat income tax refunds, including advance payments of refundable tax credits, as income or resources for purposes of determining eligibility and benefit levels.
The Obama Administration and Congress continue to grapple with high rates of unemployment despite some tentative signs of economic recovery. On December 8, 2009, President Obama outlined a series of proposals intended to accelerate job growth, focusing on incentives to small businesses, spending on infrastructure projects, and job creation through energy initiatives. The President also signaled support for the extension of some of the direct assistance provisions included in the American Recovery and Reinvestment Act (ARRA, P.L. 111-5), including Unemployment Compensation (UC) benefits and health insurance premium subsidies under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA).
On December 16, 2009, the House passed the Jobs for Main Street Act (H.R. 2847), which would spend approximately $154 billion over 10 years in three general areas: infrastructure investment, public service jobs, and emergency relief for families. Appropriations for infrastructure and jobs would total about $75 billion, to be offset by redirecting Troubled Asset Relief Program (TARP) funds. Emergency assistance (which are primarily entitlement or mandatory spending provisions) would total another $79 billion, as estimated by the Congressional Budget Office (CBO) on the date of House passage; however, this amount includes some spending for UC and COBRA provisions that were subsequently enacted into law through the FY2010 Defense Appropriations Act (P.L. 111-118).
On February 24, 2010, the Senate passed an amendment in the nature of a substitute to H.R. 2847 (S.Amdt. 3310). This substitute would provide tax credits for hiring and retaining unemployed workers, extend a tax provision in ARRA related to expensing for small businesses, and reauthorize certain transportation authorities. The Senate version of H.R. 2847 contains none of the education, training, or direct assistance provisions of the House-passed bill that are discussed in this report, with the single exception of provisions for school construction bonds. Meanwhile, on February 25, 2010, the House passed the Temporary Extension Act of 2010 (H.R. 4691), which would provide a shorter extension of some of the direct assistance provisions also included in the House-passed version of H.R. 2847, including UC benefits and COBRA subsidies.
This report focuses specifically on provisions in the House-passed bill that would support education and training or that would provide direct support to unemployed workers or low-income individuals. Education provisions include an Education Jobs Fund, which is similar in some respects to the State Fiscal Stabilization Fund created under ARRA; additional funding for the Federal Work-Study Program; and provisions for school construction bonds. Training provisions include additional funding for youth employment and training activities, particularly summer employment, and grants to support worker training and job placement in high-growth industries. Direct assistance includes a further extension of certain temporary UC benefits and COBRA health insurance premium subsidies; a temporary expansion of the child tax credit; a provision that would freeze federal poverty guidelines at 2009 levels to prevent a reduction in eligibility for certain means-tested programs; and a provision that would disregard income tax refunds as income or resources for determining eligibility or benefit levels under means-tested programs.