Suspends employer contributions to the interest assessment surcharge fund; appropriation

This bill suspends employer contributions to the interest assessment surcharge fund until December 31, 2027. It directly affects employers who would otherwise pay into this fund. To cover costs during the suspension, the bill appropriates $500 million from the Economic Uncertainties Fund to pay federal unemployment interest accrued under the Social Security Act. The suspension and funding mechanism are set to expire automatically on December 31, 2027.