The Capitol LedgerEvery move in Congress, on the record
HomeBillsRecordsLedger AI

The Capitol Ledger

Built from the Congressional Record and Congress.gov. Every summary links to its source.

AboutFAQFeedbackTerms of ServicePrivacy Policy
Follow us onlineInstagram

Summaries are AI-generated from primary sources. Verify anything important against the original record.

The Capitol Ledger

Built from the Congressional Record and Congress.gov. Every summary links to its source.

The projectAboutFAQFeedback
LegalTerms of ServicePrivacy Policy
Follow us onlineInstagram

Summaries are AI-generated from primary sources. Verify anything important against the original record.

All bills
S. 5010·119th Congress·Introduced Jul 16, 2026

NO BOSS Act

IntroducedTaxationSubstantive
View bill text
Sponsor
Sen. Coons, Christopher A. [D-DE]
Committees
Finance Committee (primary)
Last action
Jul 16, 2026

Bottom line

The NO BOSS Act aims to make self-employment assistance programs more accessible and flexible for unemployed individuals seeking to start their own businesses, while providing clarity for state administration.

What it actually does

This bill amends the Internal Revenue Code of 1986 to expand eligibility for State Self-Employment Assistance (SEA) programs by removing the requirement that participants must be likely to exhaust regular unemployment compensation. It also modifies the requirements for participation in SEA activities, providing states with two distinct pathways: either entrepreneurial training and counseling, or activities performed pursuant to an approved business plan and market feasibility study. The bill mandates the Secretary of Labor to issue regulations and guidance to administer these changes.

Proponents argue

Supporters argue that the current eligibility criteria for SEA programs are too restrictive, preventing many entrepreneurial unemployed individuals from accessing vital support. By removing the 'likely to exhaust' requirement, the bill would allow more individuals to pursue self-employment as a path to economic independence, fostering small business creation and reducing long-term unemployment. The clarified activity requirements provide states with flexibility while ensuring program integrity.

Opponents contend

Critics might argue that expanding eligibility without strict controls could strain state unemployment insurance funds, as more individuals would draw benefits while participating in SEA programs. Concerns could also be raised about the potential for individuals to enter SEA programs without a serious intent to start a business, leading to inefficient use of resources. Some might also contend that the existing 'likely to exhaust' requirement helps prioritize resources for those most in need.

The bill is very short and straightforward, making it highly accessible for any reader to understand its core provisions quickly.

Section 2(a)

Expanded Eligibility for Self-Employment Assistance Programs

prominently featuredstraightforward

This provision removes a key barrier for unemployed individuals seeking to participate in State Self-Employment Assistance (SEA) programs. Previously, states could only enroll individuals who were deemed 'likely to exhaust regular unemployment compensation.' By striking this requirement, the bill allows states to offer SEA programs to a broader range of unemployed individuals, regardless of how much unemployment compensation they are expected to receive.

GroupImpactMechanismScale
GroupUnemployed individualsImpactIncreased access to self-employment assistance programs.MechanismRemoval of a restrictive eligibility criterion.ScalePotentially broad, depending on state adoption and demand.
GroupState unemployment agenciesImpactIncreased caseloads and administrative flexibility.MechanismExpanded eligibility pool for SEA programs.ScaleModerate, requiring adjustments to program intake.

Supporters argue

Supporters argue this change is crucial for empowering more unemployed individuals to pursue entrepreneurship, as the previous requirement was an arbitrary barrier. It allows states to be more proactive in fostering small business growth and reducing reliance on traditional employment.

Critics contend

Some might argue that removing this requirement could lead to a less targeted use of unemployment funds, potentially diverting resources from those who are truly at risk of long-term unemployment and need the most support.

Tradeoffs

The tension lies between broadening access to entrepreneurial support and ensuring that limited unemployment insurance funds are directed to those most in need or at highest risk of long-term unemployment.

Section 2(b)

Flexible Participation Requirements for SEA Activities

prominently featuredstraightforward

This provision modifies the requirements for what constitutes 'self-employment assistance activities' within state programs. It offers two alternative pathways: participants must either engage in activities that include entrepreneurial training, business counseling, and technical assistance, or they must pursue activities based on a state-approved business plan and market feasibility study. This provides states with clear, flexible options for structuring their SEA programs to best support aspiring entrepreneurs.

About this analysis. AI-Generated from the official bill text and available committee reports. Gaps in available data are noted explicitly. Verify important details with the official Congress.gov record.

On this page

  • Executive summary
  • Key provisions
  • Follow the money
  • Critical analysis
  • Questions to ask
Ask Ledger AI about this