### Question
Can you define what supplemental unemployment compensation benefits means?


### Answer
**Supplemental unemployment compensation benefits** is defined as the following in *26 U.S.C. § 3402*:

> amounts which are paid to an employee, pursuant to a plan to which the employer is a party, because of an employee's involuntary separation from employment (whether or not such separation is temporary), resulting directly from a reduction in force, the discontinuance of a plant or operation, or other similar conditions, but only to the extent such benefits are includible in the employee's gross income

#### Citation:
  - *26 U.S.C. § 3402*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 24-COLLECTION OF INCOME TAX AT SOURCE ON WAGES**

