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_ 497 Item Details($) Appropriations($) ITEM 356. First Year Second Year First Year Second Year FY2025 FY2026 FY2025 FY2026 unemployment taxes paid for Federal Unemployment Tax Act (FUTA) tax liability purposes; and, (v) not be deducted, in whole or in part, from employees' wages. 2. Until such time as the revenues collected through the administrative fee authorized in paragraph K.1. are sufficient to support necessary administrative functions, and upon approval of the Secretary of Finance, the Commission is authorized to receive a treasury loan to cover existing necessary administrative functions and processes that cannot be covered due to declining federal funding. The treasury loan shall be repaid within three years from the revenues of the administrative fee. L. Out of this appropriation, $357,167 the first year and $357,167 the second year from the general fund is provided to effectuate the provisions of House Bill 1261 and Senate Bill 536 of the 2024 General Assembly. M. Out of this appropriation, $275,000 the first year from the general fund is provided to effectuate the provisions of House Bill 14 of the 2024 General Assembly. N. The Virginia Employment Commission is hereby authorized to request and receive a treasury loan to fund the necessary start-up costs associated with the implementation of a Paid Family and Medical Leave Program for the Commonwealth of Virginia contingent upon the enactment of Senate Bill 373 introduced in the 2024 Session of the General Assembly. The treasury loan shall be repaid for these costs from revenues received from premiums assessed to employers and employees beginning in 2026. O. The commission shall complete the Unemployment Insurance Wage Data Enhancement project by regularly collecting additional data from employers to share with the Virginia Longitudinal Data System, which will then make it available to the Office of Education and Labor Market Alignment. Additional employee data shall include job title, pay rate, and work location. The commission shall use existing federal and state grant funds and complete the Unemployment Insurance Wage Data Enhancement project by December 31, 2025. 357. For payment to the Secretary of the Treasury of the United States to the credit of the federal unemployment trust fund established by the Social Security Act, to be held for the state upon the terms and conditions provided in the said Social Security Act, there is hereby appropriated the amount remaining in the clearing account of the Unemployment Compensation Fund created by § 60.2-301, Code of Virginia, after deducting the refunds payable therefrom pursuant to § 60.2-301, Code of Virginia, a sum sufficient. Total for Virginia Employment Commission $587,411,507 $587,136,507 $610,136,064 General Fund Positions 3.00 3.00 Nongeneral Fund Positions 470.00 470.00 Position Level 473.00 473.00 Fund Sources: General $632,167 $357,167 Special $10,500,443 $10,500,443 $23,500,000 Trust and Agency $576,278,897 $576,278,897 $586,278,897 TOTAL FOR OFFICE OF LABOR $777,048,606 $777,123,848 $771,630,500 $788,068,834 General Fund Positions 146.90 146.90 151.90 Nongeneral Fund Positions 1,173.10 1,173.10 Position Level 1,320.00 1,320.00 1,325.00 Fund Sources: General $20,135,184 $20,187,554 $18,359,184 $19,288,489 Special $13,920,984 $13,920,984 $27,458,179