Wrote an Op-Ed piece for the SNO yesterday about this.
Let me show you to quotes:
"Vote against any unemployment insurance bill that cuts off any federal benefits appropriated for North Carolina workers, which does not add to North Carolina's debt."

Then two bullets down from that you have this:

"Vote against the measure that uses temporary debt as an excuse to permanently gut a system which has allowed family and community economic stability"

so does it add to the debt? The monies do have to be repaid as far as I know.
But if we eliminate the corporate tax THIS temporary tax becomes no problem for corporations to pay.........

Vog