A Practice Note focusing on the unemployment benefit provisions of emergency federal legislation enacted in response to the 2019 novel coronavirus disease (COVID-19) pandemic, including the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Families First Coronavirus Response Act (FFCRA), the Consolidated Appropriations Act, 2021 (CAA-21), and the American Rescue Plan Act of 2021 (ARPA-21). This Note discusses the key unemployment compensation provisions of the CARES Act, FFCRA, CAA-21, and ARPA-21 and incorporates information from unemployment insurance program letters published by the Department of Labor (DOL) Employment & Training Administration (ETA). It covers federal law but highlights those issues where state or local law may impose different or additional requirements.