House committee substitute makes the following changes to the 1st edition.

Section 1

Eliminates the proposed changes to GS 96-14.15, which provides for unemployment benefits payable and a tax credit allowed for employers in response to the coronavirus emergency of 2020. Instead enacts GS 96-14.16 to provide for unemployment benefits and a tax rate reduction for employers in response to the coronavirus emergency of 2021. Incorporates the proposed provisions of the previous edition to GS 96-14.15, as follows. In determining whether the State is in an extended benefits period from November 1, 2020, to December 31, 2021, directs that the State disregard the prohibition of GS 96-14.14(b)(3) that bars an extended period from beginning before the fourteenth week following the end of a prior extended period which was in effect with respect to the State, thereby permitting back to back extended benefit periods with no waiting period. Formally elects the option by which the State will coordinate the federal Pandemic Emergency Unemployment Compensation program (PEUC) and regular unemployment compensation program for individuals meeting four criteria specified in the identified December 31, 2020, Department of Labor Letter. Elects option one for the State to require exhaustion of certain PEUC claims prior to payment of new regular unemployment compensation claims for individuals whose benefit year has expired and must file a regular unemployment initial claim. Sets the base contribution rate for an experienced-rated employer at 1.9% for the 2021 calendar year. Makes the statute applicable for benefits filed for periods beginning on or after March 10, 2020, and expires for benefits filed for periods beginning on or after the earlier of either December 31, 2021, or the date the Governor signs an executive order rescinding Executive Order No. 116 (2020). Does not incorporate any provisions of subsections (a) or (b) of GS 96-14.15, which sunset on December 31, 2020, that detailed benefits payable and exceptions from unemployment requirements, including waiver of the waiting and work search requirements, provided a no charge mandate to employer accounts for benefits payable, and allowed employers to attach claims for benefits payable (the previous edition amended the statute's sunset to the earlier of December 31, 2021, or the date the Governor signs an executive order rescinding Executive Order No. 116). 

Makes conforming changes to the act's long title.