To amend the Internal Revenue Code of 1986 to prevent the payment of unemployment compensation to individuals discharged for drug or alcohol use.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to deny payment of unemployment compensation to employees who are discharged from employment for: (1) being under the influence of, or consuming or otherwise using, alcohol or any controlled substance while performing services for an employer; (2) possessing any controlled substance on the premises of an employer; (3) refusing a request to take a drug test; or (4) testing positive for illegal use of a controlled substance.…