H.R. 1959 would amend federal tax law to shield small businesses from increased unemployment insurance premiums when states have unpaid federal advances. The bill specifically protects businesses with fewer than 500 employees from premium surcharges that would otherwise be imposed to help states repay federal loans taken during periods of high unemployment. The protection applies to tax years beginning after the bill's enactment, with no specific funding mechanism or sunset date mentioned in the legislation. This change addresses concerns that small business owners face disproportionate cost increases when states struggle to repay federal unemployment insurance loans, particularly following economic downturns.