Would just like to pop in here and say that terms like “millionaires” and “billionaires” typically refer to net worth/wealth, not income. This is why Jeff Bezos was able to claim some of the federal COVID aide because, despite being a multi-billionaire, his income in that year was below the threshold (I think it was sub-$100k) as income from investments didn’t qualify under the structure of the plan.
While I don’t necessarily disagree with the sentiment of people whose net worths are upwards of a million being able to claim unemployment, actually calculating net worth is extremely difficult to do, especially among the wealthy. That would put an unreasonable burden on the unemployment benefit system that would probably end up costing more in administrative costs than the money saved by not including to the ultra-wealthy in the benefit. Preventing the latter is the main benefit of universal programs
Main problem with this is that unemployment isn’t handled by the IRS, it’s a program under the Department of Labor and administered by the States and federal agencies notoriously don’t talk to each other.
There’s also nothing wrong with just giving them unemployment benefits, but you structure your tax system so that the rich people, when they end up needing to claim unemployment, are paying more or equivalent in taxes paying into unemployment than they’re getting in the payout. You simplify both sets of laws, the IRS is in charge of collecting revenue and the subdepartment of Labor tasked with this only has to worry about dishing out your cash so the administration of the benefit is simplified, and you still get your desired result of exceedingly well off people not “dragging” the system