Health Assistance for the Unemployed Act of 1983 - Amends the Internal Revenue Code to provide that for an employer's contribution to a group health plan to be deductible the group health plan must: (1) provide a 30-day open enrollment period for each married employee whose spouse loses coverage under a group health plan due to the involuntary termination of the spouse's employment; (2) provide an employee who is laid-off or separated (other than for cause) with coverage for 90 days of either the current group policy or a lesser benefit package at the option of the employee; and (3) provide an ex-employee the option to convert to individual health insurance coverage without evidence of insurability.

Amends the Social Security Act to authorize appropriations to States to make payments to provide health care or other health care benefits or coverage for unemployed workers and their family members. Distributes such sums appropriated under this program to the States on a quarterly basis determined by a formula based on the State's proportionate share of unemployment in the country. Allows the States the discretion to determine: (1) the groups covered; (2) the period of coverage; (3) the particular type, duration and scope of services; (4) any standards for financial participation; and (5) any State funds to be made available.

Requires each State to submit a description of the intended use of the payment and a statement of certain assurances. Makes the report and audit, nondiscrimination, withholding of misspent funds, and criminal penalty for false statements requirements under the Social Security Act applicable to this program.