Superstorm Sandy Unemployment Relief Act of 2013

Superstorm Sandy Unemployment Relief Act of 2013 - Directs the President, in the case of an individual eligible to receive unemployment assistance under the Robert T. Stafford Disaster Relief and Emergency Assistance Act as a result of the disaster declaration made for Hurricane Sandy after October 20, 2012, to make such assistance available for 39 weeks after the date of the declaration (currently limited to 26 weeks).

Requires the payments to a state to equal 100% of the amount of unemployment compensation (UC) paid under state law to affected individuals in each affected state or any area within it.

Makes payments available until July 28, 2013.

Makes appropriations necessary to carry out this Act.

Expresses the sense of the Senate that upon receiving a reimbursement or advance under this Act, a state should, if its law allows:

• reverse or waive any charges to employer accounts related to UC paid to affected individuals for which the reimbursement or advance is provided; or
• reimburse for such costs any state or local governmental entity, non-profit organization, Indian tribe, or other employer which elected to reimburse the state for UC paid to affected individuals in lieu of paying taxes based on charges to its employer account; and
• provide for retroactive payment of UC to affected individuals who received a waiting period credit instead of an UC payment in relation to their initial week of unemployment.

Allows the state to receive reimbursement under this Act for any such retroactive payment.