Emergency Unemployment Compensation Extension Act of 1977

Emergency Unemployment Compensation Extension Act - =Title I: Amendments to the Emergency Unemployment Compensation Program= - Extends the emergency unemployment compensation program until October 31, 1977. Directs that the maximum duration of emergency benefits be limited to 13 weeks and that the program be in effect only in States with insured unemployment rates of five percent or more. Prohibits accepting new applications for benefits under the emergency program after September 30, 1977.

Eliminates the requirement that the cost of emergency compensation paid after March, 1977 ultimately be repaid to the Treasury out of Federal unemployment tax receipts.

Requires that an emergency benefits recipient provide tangible evidence of a systematic and sustained effort to obtain work during any week for which benefits are claimed. Precludes the payment of emergency benefits to people who refuse suitable jobs. Enumerates circumstances under which a recipient may refuse job offers.

Authorizes a State to require repayment of excess emergency benefits to the appropriate State agency in the case of individuals who received benefits to which they were not entitled. Permits a State to waive such repayment if it determines that the excess payment was made without fault of the recipient and such repayment would be inequitable and contrary to good conscience.

Sets forth guidelines relative to repayment of excess benefits.

Directs the Secretary of Labor to arrange for modification of State emergency compensation agreements to reflect the revisions in the emergency unemployment compensation program made by this Act.

Terminates an individual's entitlement to emergency benefits two years after the end of the benefit year for which regular benefits were payable.

=Title II: Repayment of State Loans= - Amends the Internal Revenue Code to extend the date after which the limit total credits allowable to a taxpayer with respect to the Federal unemployment tax are to be reduced an additional five percent in States having a balance of certain advances in its unemployment amount.

=Title III: Other Unemployment Compensation Amendments= - Amends the requirement of the Unemployment Compensation Amendments of 1976 that State law conform to certain of its provisions relative to employees of educational and nonprofit institutions, pregnant women, and use of the reimbursement method by local governments by January, 1978, to grant a one year extension to those States whose legislatures do not meet in a regular session which closes during calendar year 1977.

Amends the Internal Revenue Code to permit payment of emergency unemployment benefits to aliens under specified conditions.

Prohibits payment of emergency unemployment benefits to teachers for brief vacation periods during the school year, but only if the teacher was employed immediately before the vacation began and has reasonable assurance of continued employment after the vacation.

Extends the deadlines for the completion and transmittal of the interim and fiscal reports of the National Commission of Unemployment Compensation.

=Title IV: Federal Salary Act Amendments of 1977= - Requires that all future pay increases for Members of Congress, Federal judges, and specified other Federal officials be subject to roll call vote in both the House and Senate.