This document summarizes Massachusetts' unemployment insurance program, including its federal-state partnership structure, funding sources, eligibility requirements, benefit amounts and durations, employer tax rates, and recent stimulus enhancements. Key points include: Massachusetts offers up to 30 weeks of standard UI benefits, plus additional weeks of extended federal benefits during periods of high unemployment. Benefit amounts are based on prior earnings. The program is funded through a payroll tax on employers, with tax rates varying based on balances in employer reserve accounts and the state trust fund. The federal stimulus bill provided additional funding and benefits through 2010.