Unemployment compensation for victims of a qualifying act of violence or harassment

(a) In general Section 3304 of the Internal Revenue Code of 1986, as previously amended by this title, is amended— (1) in subsection (a)— (A) in paragraph (27), by striking and at the end; (B) by redesignating paragraph (28) as paragraph (29); and (C) by inserting after paragraph (27) the following new paragraph: (28) an individual shall not be denied compensation under such State law solely on the basis of the individual having a voluntary separation from work if such separation is attributable to such individual being a victim of a qualifying act of violence or harassment; and; and (2) by adding at the end the following new subsection: (h) Victims of a qualifying act of violence or harassment (1) Documentation For purposes of subsection (a)(28), a voluntary separation of an individual shall be considered to be attributable to such individual being a victim of a qualifying act of violence or harassment if such individual submits such evidence as the State deems sufficient. (2) Sufficient documentation For purposes of paragraph (1), a State shall deem sufficient— (A) evidence of such qualifying act of violence or harassment in the form of— (i) a sworn statement and a form of identification; (ii) a police or court record; (iii) documentation from a professional from whom such individual has sought assistance, including those associated with medical, legal, or religious professions or a victim service provider; or (iv) any other documentation determined appropriate by the Secretary of Labor or the State; and (B) an attestation that such voluntary separation is attributable to such qualifying act of violence or harassment. (3) Definitions (A) In general Subject to subparagraph (B), in this section: (i) Qualifying act of violence or harassment The term qualifying act of violence or harassment means an act, conduct, or pattern of conduct that is or could constitute any of the following: (I) Domestic violence. (II) Dating violence. (III) Sexual assault. (IV) Stalking. (V) Sexual harassment. (VI) Other harassment. (ii) Victim of a qualifying Act of violence or harassment The term ‘victim of a qualifying act of violence or harassment’ includes— (I) an individual who has experienced or is experiencing a qualifying act of violence or harassment; and (II) an individual whose family or household member has experienced or is experiencing a qualifying act of violence or harassment. (iii) Violence Against Women Act definitions The terms domestic violence, dating violence, sexual assault, stalking, and victim service provider have the meanings given such terms in section 40002 of the Violence Against Women Act of 1994, except that if the corresponding paragraph for any such term is amended after the date of enactment of this subsection, such amendment shall not apply for the purpose of this subsection until the earlier of— (I) the date the State changes its statutes, regulations, or policies in order to comply with such amendment; or (II) the date that is 2 years after the date of enactment of such amendment. (iv) Sexual harassment The term sexual harassment means hostile, intimidating, or oppressive behavior based on sex that creates an offensive work environment. (v) Other harassment The term other harassment has the meaning given the term harassment (other than sexual harassment) under State law, regulation, or policy. (B) States may apply broader definition A State may adopt a broader definition of any term under clause (i), (ii) (iii), (iv), or (v) of subparagraph (A).. (b) Effective date The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of— (1) the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or (2) January 1, 2027.