States are running out of money to pay unemployment claims, forcing them to borrow money from the federal government or increase taxes on businesses to pay the benefits, according to a New York Times story.

The National Association of State Workforce Agencies reports that 30 states are at risk of not having the money to pay unemployment benefits. Indiana, which has a 6.4% unemployment rate, and Michigan (9.3% unemployment) are already borrowing from the feds and other states that are in a financial crisis, such as California, may be in line soon.

Unemployment taxes are collected by states from employers, but the rate varies by state. Trust funds are supposed to be built up in good times to cover benefit requests later. The benefits are guaranteed by the federal government.

North Dakota has either the lowest unemployment rate in the United States at 2.5%, or almost the lowest, placing third at 3.4%, depending on which figures you want to follow. The lower number isn't seasonally adjusted, as it is in the second figure from U.S. Department of Labor, a practice that other states follow.

Either way, there are a heck of a lot of people with jobs there, as I've seen first-hand on my visits to Fargo, where the sound of hammers pounding away seem to constantly fill the air as construction workers build apartments, townhomes and other places for people moving from small towns in North Dakota and elsewhere to fill the employment need and see the big city of Fargo.

With the national unemployment rate at 6.1%, chances are that you know someone who is jobless. And for someone without money coming in, getting help finding a job, or at least making it less stressful, is the best gift you can give.

As someone who is approaching six months since being laid off, I've learned a few things about what jobless people need. A lot of it is help that you can offer without spending a lot of money. Kind of like the coupons you made when you were a kid to give your parents as gifts -- washing the car, babysitting, making breakfast, the things you can't buy in a store.

So here's my list of Christmas gifts for the unemployed, from the goofy to the practical to the simply fun things to break up the monotony of the job hunt. Like getting socks from your grandma for Christmas, some of these ideas may be a bit too practical, so still consider trivial and fun gifts for the jobless people in your life. But for someone without a steady income, getting something practical that can help them in their job search is probably what they want.

That's it, I've got to give up the sunny life in California and move to Massachusetts, where life for the unemployed must be like living the high life.

In California, where I live and worked my entire life until being laid off in June, the unemployment rate is 7.7%. compared to the national average of 6.1%. I'm getting the maximum amount from the state in unemployment benefits, $450 a week, but it turns out I could be making double that if I lived and had worked in Massachusetts. I'm now putting my Oakland A's caps away and am on the hunt for a Red Sox hat.

"The Bay State," while much smaller geographically than "The Golden State," pays up to $900 per week, making it the highest paying state in the United States for unemployment benefits. Massachusetts has a 5.3% unemployment rate, which you'd think would be higher if employees knew how much they could collect if their companies are looking for people to go on the chopping block. Mississippi has the lowest payout, up to $210 a week, but has a 7.8% unemployment rate that is barely higher than California's. Looks like the jobless in Mississippi are getting the short end of the stick.