Assistance for Unemployed Workers Extension Act

Assistance for Unemployed Workers Extension Act - Amends the Supplemental Appropriations Act, 2008, as amended by the Unemployment Compensation Extension Act of 2008 and the Assistance for Unemployed Workers and Struggling Families Act, with respect to the state-established individual emergency unemployment compensation account (EUCA). Extends the Emergency Unemployment Compensation (EUC) program through December 31, 2010.

Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until January 1, 2011, federal-state agreements increasing regular unemployment compensation payments to individuals.

Amends the Supplemental Appropriations Act, 2008, as amended by the Unemployment Compensation Extension Act of 2008, to require a further additional Tier-3 period for deposits to an individual's EUCA, using the current formula, if, at the time the amount added to such individual's account under the Act is exhausted or at any time thereafter, the individual's state is in an extended benefit period.

Prescribes a formula for determining if a state is in an extended benefit period.

Authorizes a state to pay extended compensation to an otherwise eligible individual before any further additional EUC, if such individual claimed extended compensation for at least one week of unemployment after the exhaustion of additional EUC.

Allows the Tier-3 period augmentation to be applied to the individual's EUCA only once.

Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until January 1, 2011, the requirement that federal payments to states cover 100% of EUC.

Amends the Unemployment Compensation Extension Act of 2008, as amended by such Act, to extend through May 30, 2011, federal matching for the first week of extended EUC for states with no waiting week.

Amends the Railroad Unemployment Insurance Act to extend through December 31, 2010, the temporary increase in extended unemployment benefits for employees with 10 or more years of service and for those with less than 10. Makes additional appropriations to cover such cost.

Amends the Assistance for Unemployed Workers and Struggling Families Act to make additional appropriations to the Railroad Retirement Board to cover administrative expenses associated with such additional extended benefits.