The temporary Emergency Unemployment Compensation (EUC08) program may provide additional federal unemployment insurance benefits to eligible individuals who have exhausted all available benefits from their state Unemployment Compensation (UC) programs. Currently, EUC08 benefits are available in all states except for North Carolina. Congress created the EUC08 program in 2008 and has amended the original, authorizing law (P.L. 110-252) 11 times. The most recent extension of EUC08 in P.L. 112-240, the American Taxpayer Relief Act of 2012, authorizes EUC08 benefits through the end of calendar year 2013. Under P.L. 112-240, the potential duration of EUC08 benefits available to eligible individuals depends on state unemployment rates. Figure A-1 provides the sequence, availability, and total maximum of all unemployment benefits. This report summarizes the structure of EUC08 benefits currently available through December 28, 2013 (December 29, 2013, for New York). It also provides the legislative history of the EUC08 program.