US SB2948

States would be required to provide unemployment compensation to "excepted" federal employees who must work without pay during government shutdowns in fiscal years 2026 or 2027

Excepted federal employees must repay unemployment benefits to the state once they receive back pay under federal law; unpaid amounts would be treated as overpayments subject to recovery

Federal government would reimburse states 100% of unemployment compensation paid to excepted federal employees plus any additional administrative expenses

Payments to states would come from the Unemployment Trust Fund, with the Secretary of Labor certifying amounts to the Secretary of Treasury

"Excepted federal employee" is defined as an employee required to perform emergency work during a shutdown who is not being paid due to the lapse in appropriations