This provision is contained in Section 2104 of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) enacted on March 27, 2020.
The FPUC provides a federal supplement of an additional $600 per week benefit to individuals who are “eligible to receive at least one dollar ($1) of underlying unemployment in the claimed week
The FPUC benefit of $600 is in addition to the normal state benefit
The FPUC benefit is payable even if “100% of your weekly benefit amount is attached or garnished to pay debts.
Only Child Support obligations are deductible from FPUC
The FPUC benefit is taxable. The State must withhold taxes from the weekly benefit amount and from the $600 FPUC, when an individual elects to have taxes withheld.
Quitting work without good cause to obtain additional benefits under the regular UI program or the CARES Act qualifies as fraud. Sections 2104(f) and 2107(e)
The payments and the costs to administer the program are fully federally funded
Payable from March 28, 2020 (or date of eligibility whichever is later) through July 31st, 2020. The CARES Act specifies that FPUC benefit payments will end after payments for the last week of unemployment before July 31, 2020.