Provides unemployment insurance benefits to high risk individuals, or those who live with high risk individuals, who voluntarily quit their jobs during a public health emergency if they cannot work from home for that employer, but are able and available to work from home for other employers. • Waives the one-week waiting period and shared work benefits when paid by the federal government. • Increases the minimum weekly benefit amount from 15 percent to 20 percent of the average weekly wage. • Limits an individual's weekly benefit amount to the individual's weekly wage. • Decreases the maximum social tax and suspends the solvency surcharge tax for five years. • Expands the period for calculating employer experience-rated taxes from four years to five years.