unemployment assistance benefit year established pursuant to such claim (as determined under subsection (a) without regard to this subsection) shall be reduced by the amount of any unemployment compensation received during the benefit year established under the State unemployment compensation law.

"APPLICABLE STATE LAW PROVISIONS

"SEC. 207. Except where inconsistent with the provisions of this part, the terms and conditions of the applicable State unemployment compensation law which apply to claims thereunder for regular compensation and the payment thereof shall apply to claims for assistance under this part and the payment thereof.

“TERMINATION DATE

"SEC. 208. Notwithstanding any other provision of this part, no payment of assistance under this part shall be made to any individual with respect to any week of unemployment ending after June 30, 1978; and no individual shall be entitled to any assistance under this part with respect to any initial claim for assistance or waiting period credit which is effective in a week beginning after December 31, 1977.

“AUTHORIZATION OF APPROPRIATIONS

"SEC. 209. There are hereby authorized to be appropriated for purposes of this part such sums as may be necessary.

"DEFINITIONS

"Sec. 210. (a) As used in this part the term

"(1) 'Secretary' means the Secretary of Labor; "(2) 'State' means the States of the United States, the District of Columbia, Puerto Rico, and the Virgin Islands;

"(3) applicable State unemployment compensation law' means the law of the State in which the individual was last employed for at least five work days prior to filing a claim for assistance or waiting period credit under this part;

"(4) 'week' means a calendar week;

**(5) 'State agency' means the agency of the State which administers the program established by this part;

"(6) 'special unemployment assistance benefit year' means the benefit year as defined by the applicable State unemployment compensation law; and

**(7) 'base period' means the base period as determined under the applicable State unemployment compensation law.

"(b) Assistance under this part shall not be considered to be regular compensation for purposes of qualifying for benefits under the Federal-State Extended Unemployment Compensation Act of 1970 [see Pub. L. 91-373, title II, set out as a note below], and claims filed under this part shall not be treated as claims for weeks of unemployment for purposes of determining the rate of insured unemployment under section 203(f)(1) of such Act [see Pub. L. 91-373, § 203(f)(1), set out as a note below).

"(c) Employment and wages which are not covered by the State law may be treated, under sections 203(a)(1), 205(a), and 206(a), as though they were covered only if the employment

"(1) is performed by an employee (as defined in section 3121(d) of the Internal Revenue Code of 1954, and

"(2) constitutes employment as determined under section 3306(c) of such Code without regard to paragraphs (1) through (9), (10)(B)(ii), (14), (15), and (17) of such section.

For purposes of paragraph (2), section 3306(c) of such Code [section 3306(c) of this title] shall be applied as if the term 'United States' includes the Virgin Islands.

"PART B-REIMBURSEMENT FOR UNEMployment BeNEFITS PAID On Basis of PUBLIC SERVICE EMPLOYMENT

"PAYMENTS TO STATES

"SEC. 220. (a) Each State shall be paid by the United States with respect to each individual

"(1) who receives compensation with respect to any benefit year, and

"(2) whose base period wages for such benefit year include public service wages.

an amount which bears the same ratio to the total amount of compensation paid to such individual with respect to such benefit year for weeks of unemployment which begin on or after January 1, 1976, as the amount of the public service wages included in the individual's base period wages bears to the total amount of the individual's base period wages.

"(b) Each State shall be paid, either in advance or by way of reimbursement, as may be determined by the Secretary, the sum that the Secretary estimates is payable to such State under this part for each calendar month. The sum shall be reduced or increased by the amount which the Secretary finds that his estimate for an earlier calendar month was greater or less than the sum which should have been paid to the State. Estimates shall be made on the basis of reports made by the State to the Secretary as prescribed by the Secretary.

"(c) The Secretary shall, from time to time, certify to the Secretary of the Treasury the sum payable to each State under this part. The Secretary of the Treasury, prior to audit and settlement by the General Accounting Office, shall pay the State in accordance with the certification from funds for carrying out the purposes of this part.

"(d) Money paid to a State under this part may be used solely for the purpose of paying compensation. Money so paid which is not used for such purpose shall be returned, at the time specified by the Secretary, to the Treasury of the United States and credited to current applicable appropriations, funds, or accounts from which payments to States under this part may be made.

"(e) In the case of any political subdivision of a State which has in effect an unemployment compensation program which provides for the payment of compensation on the basis of services performed in its employ, such political subdivision shall be entitled to payments under this part in the same manner and to the same extent as if such political subdivision were a State.

"STATE LAW PROVISIONS

"SEC. 221. (a) The unemployment compensation law of any State may provide that any organization which elects to make payments (in lieu of contributions) into the State unemployment compensation fund—

"(1) shall not be liable to make such payments after the date of the enactment of this section with respect to any compensation to the extent that such State is entitled to payments with respect to such compensation under this part; and

"(2) shall receive credit against payments required to be made after such date of enactment for any such payments made on or before such date of enactment to the extent that such payments were made with respect to compensation for which the State is entitled to receive payments under this part. "(b) The unemployment compensation law of any State may, without being deemed to violate the standards set forth in section 3303(a) of the Internal Revenue Code of 1954, provide for appropriate adjustments, as may be determined by the Secretary, in the account of any employer who has paid public service wages to reflect the payments to which such State is entitled under this part with respect to compensation attributable to such wages.

"AUTHORIZATION OF APPROPRIATIONS

"SEC. 222. There are hereby authorized to be appropriated for purposes of this part such sums as may be necessary.

"DEFINITIONS

"SEC. 223. As used in this part, the term

"(1) 'State' means the States of the United States, the District of Columbia, Puerto Rico, and the Virgin Islands;

"(2) 'compensation' means cash benefits payable to individuals with respect to their unemployment, except that such term shall not include special unemployment assistance payable under part A;

"(3) 'public service job' means any public service job funded with assistance provided under the Comprehensive Employment and Training Act of 1973 [section 801 et seq. of Title 29, Labor];

"(4) 'public service wages' means remuneration for services performed in a public service job to the extent that such remuneration is paid with funds provided under the Comprehensive Employment and Training Act of 1973 [section 801 et seq. of Title 29, Labor];

"(5) 'benefit year' means the benefit year as defined by the applicable State unemployment compensation law;

"(6) 'base period' means the base period as defined by the applicable State unemployment compensation law for the benefit year; and

"(7) 'Secretary' means the Secretary of Labor.

"TERMINATION

"SEC. 224. Notwithstanding any other provision of this part, the term 'public service wages' shall not include remuneration for services performed in weeks which begin after the date of the enactment of this section [Dec. 5, 1980]."

Section 602(e) of Pub. L. 94-566 provided that: "The amendments made by this section (amending sections 203(a)(1), 205(a), 206(a), and 210(a) of the Emergency Jobs and Unemployment Assistance Act of 1974, set out in this note] shall apply with respect to benefit years beginning after December 31, 1976. In the case of any benefit year of an individual which begins after December 31, 1976, for purposes of sections 203(a)(1), 205(a), and 206(a) of the Emergency Jobs and Unemployment Assistance Act of 1974, there shall not be taken into account any employment and wages to the extent that such individual was entitled on the basis of such employment and wages to assistance under such Act during a benefit year beginning before January 1, 1977."

Section 603(b) of Pub. L. 94-566 provided that: "The amendment made by subsection (a) [adding subsec. (c) of section 203 of the Emergency Jobs and Unemployment Assistance Act of 1974, set out in this note] shall apply to weeks of unemployment beginning after the date of the enactment of this Act [Oct. 20, 1976)."

Section 6(c) of Pub. L. 94-444 provided that: "The amendments made by this section [enacting sections 220 to 223 and amended sections 201 to 203 and 205 to 210 of the Emergency Jobs and Unemployment Assistance Act of 1974, set out in this note] shall take effect on October 1, 1976, with respect to compensation paid for weeks of unemployment beginning after December 31, 1975."

Section 204(b) to (e) of Pub. L. 94-45 provided that: "(b) Assistance shall be payable to individuals under agreements entered into by States under title II of the Emergency Jobs and Unemployment Assistance Act of 1974 [this note], by reason of the amendments made by section 201 of this Act [amending sections 206 and 208 of the Emergency Jobs and Unemployment Assistance Act of 1974, set out in this note], for weeks of unemployment beginning on or after July 1, 1975.

"(c) The amendments made by section 202 and subsections (c) and (d) of section 203 [enacting sections

203(b) and 206(b) of the Emergency Jobs and Unemployment Assistance Act of 1974, set out in this note] shall apply to weeks of unemployment beginning after the date of the enactment of this Act [June 30, 1975). "(d) The amendment made by section 203(a) [enacting section 210(c) of the Emergency Jobs and Unemployment Assistance Act of 1974, set out in this note] shall take effect on December 31, 1974.

"(e) The amendments made by subsections (b) and (e) of section 203 [enacting sections 205(c) to (e) and 210(a)(5) and (6) of the Emergency Jobs and Unemployment Assistance Act of 1974, set out in this note] shall take effect on the date of the enactment of this Act [June 30, 1974]."

AGREEMENTS UNDER SPECIAL UNEMPLOYMENT ASSISTANCE PROGRAM TO BE MODIFIED TO REFLECT AMENDMENT OF PROGRAM BY EMERGENCY COMPENSATION AND SPECIAL UNEMPLOYMENT ASSISTANCE EXTENSION ACT OF 1975

Section 204(a) of Pub. L. 94-45, June 30, 1975, 89 Stat. 242, provided that: "The Secretary of Labor shall, at the earliest practicable date after the date of the enactment of this Act [June 30, 1975], propose to each State with which he has in effect an agreement under section 202 of the Emergency Jobs and Unemployment Assistance Act of 1974 [see Pub. L. 93-567, title II, set out as a note above] a modification of such agreement designed to provide for the payment of the special unemployment assistance allowable under such Act by reason of the amendments made by section 201 [amending sections 206 and 208 of the Emergency Jobs and Unemployment Assistance Act of 1974]. Notwithstanding any other provision of law, if any State fails or refuses, within the three-week period beginning on the date of the enactment of this Act [June 30, 1975], to enter into such a modification of any such agreement, the Secretary of Labor shall terminate such agreement."

SPECIAL UNEMPLOYMENT ASSISTANCE PROGRAMS; INDIVIDUALS PERFORMING SERVICES FOR EDUCATIONAL INSTITUTIONS OR AGENCIES

Pub. L. 94-32, title I, § 101, June 12, 1975, 89 Stat. 178, provided in part that: "Funds appropriated by this Act [Second Supplemental Appropriations Act, 1975], or any other Act, for the payments of special unemployment assistance under title II of the Emergency Jobs and Unemployment Assistance Act of 1974 [see Pub. L. 93-567, title II, set out as a note above] shall not be used for making such payments of assistance or waiting period credit, beginning after the date of enactment of this Act [June 12, 1975], to any individual who performs services in an instructional, research, or principal administrative capacity for an educational institution or agency with respect to any week commencing during the period between two successive academic years (or, when the contract provides instead for a similar period between two regular but not successive terms, during such similar period) if—

"(1) such individual performed services in any such capacity for any educational institution or agency for the first of such academic years or terms; and

"(2) such individual has a contract to perform services in any such capacity for any educational institution or agency for the latter of such academic years or terms."

EMERGENCY UNEMPLOYMENT COMPENSATION ACT OF

1971

Pub. L. 92-224, title II, §§ 201-206, Dec. 29, 1971, 85 Stat. 811, as amended by Pub. L. 92-329, §§ 1, 2(e), June 30, 1972, 86 Stat. 398; Pub. L. 93-368, § 4, Aug. 7, 1974, 88 Stat. 420, provided:

"SEC. 201 [Short title]. This title may be cited as the 'Emergency Unemployment Compensation Act of 1971'.

"SEC. 202 [Federal-State agreements). (a) [State law requirements; termination of agreement] Any State, the State unemployment compensation law of which is approved by the Secretary of Labor (hereinafter in this title referred to as the 'Secretary'), under section 3304 of the Internal Revenue Code of 1954, which desires to do so, may enter into and participate in an agreement with the Secretary under this title, if such State law contains (as of the date such agreement is entered into) a requirement that extended compensation be payable thereunder as provided by the Federal-State Extended Unemployment Compensation Act of 1970 [see Pub. L. 91-373, title II, set out as a note below]. Any State which is a party to an agreement under this title may, upon providing 30 days' written notice to the Secretary, terminate such agreement.

"(b) [Emergency compensation] Any such agreement shall provide that the State agency of the State will make payments of emergency compensation"(1) to individuals who—

"(A)(i) have exhausted all rights to regular compensation under the State law;

"(ii) have exhausted all rights to extended compensation, or are not entitled thereto, because of the ending of their eligibility period for extended compensation, in such State;

"(B) have no rights to compensation (including both regular compensation and extended compensation) with respect to a week under such law or any other State unemployment compensation law or to compensation under any other Federal law; and

"(C) are not receiving compensation with respect to such week under the unemployment compensation law of the Virgin Islands or Canada. "(2) for any week of unemployment which begins in

"(A) an emergency benefit period (as defined in subsection (c)(3)); and

"(B) the individual's period of eligibility (as defined in section 205(b)).

"(c) [Regular and extended compensation rights, exhaustion; emergency benefit period; publication in Federal Register; State "emergency on" and "emergency off" indicators; rate of unemployment 13-week exhaustion rates] (1) For purposes of subsection (b)(1)(A), an individual shall be deemed to have exhausted his rights to regular compensation under a State law when

**(A) no payments of regular compensation can be made under such law because such individual has rereceived all regular compensation available to him based on employment or wages during his base period; or

"(B) his rights to such compensation have been terminated by reason of the expiration of the benefit year with respect to which such rights existed. "(2) For purposes of subsection (b)(1)(B), an individual shall be deemed to have exhausted his rights to extended compensation under a State law when no payments of extended compensation under a State law can be made under such law because such individual has received all the extended compensation available to him from his extended compensation account (as established under State law in accordance with section 202(b)(1) of the Federal-State Extended Unemployment Compensation Act of 1970 [see Pub. L. 91-373, title II, § 202(b)(1), set out as a note below]).

**(3)(A)(i) For purposes of subsection (b)(2)(A), in the case of any State, an emergency benefit period

"(I) shall begin with the third week after a week for which there is a State 'emergency on' indicator; and

**(II) shall end with the third week after the first week for which there is a State 'emergency off' indicator.

**(ii) In the case of any State, no emergency benefit period shall last for a period of less than 26 consecutive weeks.

"(iii) When a determination has been made that an emergency benefit period is beginning or ending with

respect to any State, the Secretary shall cause notice of such determination to be published in the Federal Register.

"(B)(i) For purposes of subparagraph (A), there is a State 'emergency on' indicator for a week if—

"(I) the rate of unemployment (as determined under subparagraph (C)) in the State for the period consisting of such week and the immediately preceding 12 weeks equaled or exceeded 6.5 per centum; and

"(II) there (a) is a State or National 'on' indicator for such week (as determined under subsections (d) and (e) of section 203 of the Federal-State Extended Unemployment Compensation Act of 1970 [see Pub. L. 91-373, title II, § 203(d), (e), set out as a note below], or (b) there is neither a State nor National 'on' indicator for such week (as so determined), but (1) within the 52-week period ending with such week there has been a State or National 'on' indicator for a week (as so determined), and (2) there would be a State 'on' indicator for such week except for the provisions of section 203(e)(1)(A) of the Federal-State Extended Unemployment Compensation Act of 1970. "(ii) For purposes of subparagraph (A), there is a State 'emergency off' indicator for a week if, for the period consisting of such week and the immediately preceding 12 weeks, the rate of unemployment (as determined under subparagraph (C)) is less than 6.5 per centum.

"(C)(i) For purposes of subparagraph (B), the term 'rate of unemployment' means—

"(I) the rate of insured unemployment (as determined under section 203(f) of the Federal-State Extended Unemployment Compensation Act of 1970 [see Pub. L. 91-373, title II, § 203(f), set out as a note below]), plus

"(II) the 13-week exhaustion rate (as determined under clause (ii)).

"(ii) The 13-week exhaustion rate' is the percentage arrived at by dividing

"(I) 25 per centum of the sum of the exhaustions, during the most recent 12 calendar months ending before the week with respect to which such rate is computed, of regular compensation under the State law, by

"(II) the average monthly covered employment (as that term is used in section 203(f) of the FederalState Extended Unemployment Compensation Act of 1970 [see Pub. L. 91-373, title II, § 203(f), set out as a note below]) of the State with respect to the 13week period referred to in subparagraph (B)(ii). "(d) [Amount of emergency compensation; terms and conditions of State law for regular compensation] For purposes of any agreement under this title

"(1) the amount of the emergency compensation which shall be payable to any individual for any week of total unemployment shall be equal to the amount of the regular compensation (including dependents' allowances) payable to him during his benefit year under the State law; and

"(2) the terms and conditions of the State law which apply to claims for regular compensation and to the payment thereof shall (except where inconsistent with the provisions of this title or regulations of the Secretary promulgated to carry out this title) apply to claims for emergency compensation and the payment thereof.

"(e) [Emergency compensation account] (1) Any agreement under this title with a State shall provide that the State will establish, for each eligible individual who files an application for emergency compensation, an emergency compensation account.

"(2) The amount established in such account for any individual shall be equal to the lesser of

"(A) 50 per centum of the total amount of regular compensation (including dependents allowances) payable to him with respect to the benefit year (as determined under the State law) on the basis of

which he most recently received regular compensation; or

"(B) thirteen times his average weekly benefit amount (as determined for purposes of section 202(b)(1)(C) of the Federal-State Extended Unemployment Compensation Act of 1970 [see Pub. L. 91-373, title II, § 202(b)(1)(C), set out as a note below]) for his benefit year.

"(f) [Effective dates] No emergency compensation shall be payable to any individual under an agreement entered into under this title for any week prior to the week following the week in which such agreement is entered into, or if later, the first week beginning more than 30 days after the date of enactment of this Act [Dec. 29, 1971]. No emergency compensation shall be payable to any individual under such an agreement for any week ending after

"(1) December 31, 1972, or

"(2) March 31, 1973, in the case of an individual who (for a week ending before January 1, 1973) had a week with respect to which emergency compensation was payable under such agreement.

"SEC. 203. [Payments to States having agreements for the payment of emergency compensation]. (a) [Amount payable] There shall be paid to each State which has entered into an agreement under this title an amount equal to 100 per centum of the emergency compensation paid to individuals by the State pursuant to such agreement.

"(b) [Limitation] No payment shall be made to any State under this section in respect of compensation for which the State is entitled to reimbursement under the provisions of any Federal law other than this title. "(c) [Calendar month basis; advances, reimbursement, and adjustments; method for estimates] Sums payable to any State by reason of such State's having an agreement under this title shall be payable, either in advance or by way of reimbursement (as may be determined by the Secretary), in such amounts as the Secretary estimates the State will be entitled to receive under this title for each calendar month, reduced or increased, as the case may be, by any amount by which the Secretary finds that his estimates for any prior calendar month were greater or less than the amounts which would have been paid to the State. Such estimates may be made on the basis of such statistical, sampling, or other method as may be agreed upon by the Secretary and the State agency of the State involved.

"SEC. 204 [Financing provisions]. (a) [Use of extended unemployment compensation account funds; certification] (1) Funds in the extended unemployment compensation account (as established by section 905 of the Social Security Act) [section 1105 of Title 42, The Public Health and Welfare] of the Unemployment Trust Fund shall be used for the making of payments to States having agreements entered into under this title.

"(2) The Secretary shall from time to time certify to the Secretary of the Treasury for payment to each State the sums payable to such State under this title. The Secretary of the Treasury, prior to audit or settlement by the General Accounting Office, shall make payments to the State in accordance with such certification, by transfers from the extended unemployment compensation account (as established by section 905 of the Social Security Act) [section 1105 of Title 42] to the account of such State in the Unemployment Trust Fund.

"(b) [Authorization of appropriations; repayment of advances without interest] There are hereby authorized to be appropriated, without fiscal year limitation, to the extended unemployment compensation account, as repayable advances (without interest), such sums as may be necessary to carry out the purposes of this title. Amounts appropriated as repayable advances and paid to the States under section 203 shall be repaid, without interest, as provided in section 905(d) of the Social Security Act [section 1105(d) of Title 42].

"(c) [Subsec. (c) of section 204 added par. (3) to section 1103(b) of Title 42.]

"SEC. 205 [Definitions). For purposes of this title"(a) the terms 'compensation', 'regular compensation', 'extended compensation', 'base period', 'benefit year', 'State', 'State agency', 'State law', and 'week' shall have the meanings assigned to them under section 205 of the Federal-State Extended Unemployment Compensation Act of 1970 [see Pub. L. 91-373, title II, § 205, out as a note below].

"(b) the term 'period of eligibility' means, in the case of any individual, the weeks in his benefit year which begin in an extended benefit period or an emergency benefit period and, if his benefit year ends within such extended benefit period, any weeks thereafter which begin in such extended benefit period or in such emergency benefit period; and

"(c) the term 'extended benefit period' shall have the meaning assigned to such term under section 203 of the Federal-State Extended Unemployment Compensation Act of 1970 [see Pub. L. 91-373, title II, § 203, set out as a note below]. For purposes of any State law which refers to an extension under Federal law of the duration of benefits under the FederalState Extended Unemployment Compensation Act of 1970, this title shall be treated as amendatory of such Act.

"SEC. 206 [Report by Secretary of Labor]. (a) The Secretary of Labor shall conduct a comprehensive study and review of the program established by the Emergency Unemployment Compensation Act of 1971, with a view to submitting to the Congress the report required to be submitted under subsection (b). Such study and review shall be conducted with particular regard to (1) the benefit payments made under such program, (2) projections of benefit payments which will be payable under such program after the period covered by such report, (3) the desirability of continuing such program after the period prescribed in section 202(f), and (4) the funding of the benefits payable under such program and the funding of benefits thereunder if such program should be continued after the period prescribed in section 202(f).

"(b) on or before May 1, 1972, the Secretary of Labor shall submit to the Congress a full and complete report on the study and review provided for in subsection (a). Such report shall cover the period ending March 31, 1972, and shall contain the recommendations of the Secretary of Labor with respect to such program, including but not limited to, the operation and funding of such program, and the desirability of extending such program after the period prescribed in section 202(f)."

FEDERAL-STATE Extended UNEMPLOYMENT
COMPENSATION ACT OF 1970

Pub. L. 91-373, title II, §§ 201-207, Aug. 10, 1970, 84 Stat. 708, as amended by Pub. L. 92-599, title V, § 501, Oct. 27, 1972, 86 Stat. 1326; Pub. L. 93-53, § 5, July 1, 1973, 87 Stat. 137; Pub. L. 93-233, § 20, Dec. 31, 1973, 87 Stat. 974; Pub. L. 93-256, § 2, Mar. 28, 1974, 88 Stat. 52; Pub. L. 93-329, § 2, June 30, 1974, 88 Stat. 288; Pub. L. 93-368, § 3, Aug. 7, 1974, 88 Stat. 420; Pub. L. 93-572, §§ 106, 107, 108, Dec. 31, 1974, 88 Stat. 1872; Pub. L. 94-45, title I, § 102(b), June 30, 1975, 89 Stat. 238; Pub. L. 94-566, title I, § 116(d)(1), (2), title II, § 212(a), title III, § 311(a), (b), Oct. 20, 1976, 90 Stat. 2672, 2677, 2678; Pub. L. 96-364, title IV, § 416(a), Sept. 26, 1980, 94 Stat. 1310; Pub. L. 96-499, title X, §§ 1022(a), 1024(a), Dec. 5, 1980, 94 Stat. 2656, 2658; Pub. L. 97-35, title XXIV, §§ 2401(a), (b), 2402(a), 2403(a), 2404(a), (b), title XXV, § 2505(b), Aug. 13, 1981, 95 Stat. 874, 875, 876, 884; Pub. L. 97-248, title I, § 191(a), Sept. 3, 1982, 96 Stat. 407; Pub. L. 97–258, § 5(b), Sept. 13, 1982, 96 Stat. 1068, 1081, provided:

"SEC. 201. [Short Title] This title may be cited as the 'Federal-State Extended Unemployment Compensation Act of 1970'.

"SEC. 202. [Payment of Extended Compensation] "(a) [State Law Requirements] (1) For purposes of section 3304(a)(11) of the Internal Revenue Code of

1954, a State law shall provide the payment of extended compensation shall be made, for any week of unemployment which begins in the individual's eligibility period, to individuals who have exhausted all rights to regular compensation under the State law and who have no rights to regular compensation with respect to such week under such law or any other State unemployment compensation law or to compensation under any other Federal law and are not receiving compensation with respect to such week under the unemployment compensation law of Canada. For purposes of the preceding sentence, an individual shall have exhausted his rights to regular compensation under a State law (A) when no payments of regular compensation can be made under such law because such individual has received all regular compensations available to him based on employment or wages during his base period, or (B) when his rights to such compensation have terminated by reason of the expiration of the benefit year with respect to which such rights existed.

"(2) Except where inconsistent with the provisions of this title, the terms and conditions of the State law which apply to claims for regular compensation and to the payment thereof shall apply to claims for extended compensation and to the payment thereof.

**(3)(A) Notwithstanding the provisions of paragraph (2), payment of extended compensation under this Act [see Short Title of 1970 Amendment note under section 3311 of this title] shall not be made to any individual for any week of unemployment in his eligibility period

"(i) during which he fails to accept any offer of suitable work (as defined in subparagraph (c) [probably means subpar. (C)]) or fails to apply for any suitable work to which he was referred by the State agency; or

"(ii) during which he fails to actively engage in seeking work.

"(B) If any individual is ineligible for extended compensation for any week by reason of a failure described in clause (i) or (ii) of subparagraph (A), the individual shall be ineligible to receive extended compensation for any week which begins during a period which

"(i) begins with the week following the week in which such failure occurs, and

"(ii) does not end until such individual has been employed during at least 4 weeks which begin after such failure and the total of the remuneration earned by the individual for being so employed is not less than the product of 4 multiplied by the individual's average weekly benefit amount (as determined for purposes of subsection (b)(1)(c) [probably means subsec. (b)(1)(C)]) for his benefit year.

"(C) For purposes of this paragraph, the term 'suitable work' means, with respect to any individual, any work which is within such individual's capabilities; except that, if the individual furnishes evidence satisfactory to the State agency that such individual's prospects for obtaining work in his customary occupation within a reasonably short period are good, the determination of whether any work is suitable work with respect to such individual shall be made in accordance with the applicable State law.

"(D) Extended compensation shall not be denied under clause (i) of subparagraph (A) to any individual for any week by reason of a failure to accept an offer of, or apply for, suitable work

**(i) if the gross average weekly remuneration payable to such individual for the position does not exceed the sum of—

"(I) the individual's average weekly benefit amount (as determined for purposes of subsection (b)(1)(C)) for his benefit year, plus

"(II) the amount (if any) of supplemental unemployment compensation benefits (as defined in section 501(c)(17)(D) of the Internal Revenue Code of 1954) payable to such individual for such week;

"(ii) if the position was not offered to such individual in writing and was not listed with the State employment service;

"(iii) if such failure would not result in a denial of compensation under the provisions of the applicable State law to the extent that such provisions are not inconsistent with the provisions of subparagraphs (C) and (E); or

"(iv) if the position pays wages less than the higher of

"(I) the minimum wage provided by section 6(a)(1) of the Fair Labor Standards Act of 1938, [section 206(a)(1) of Title 29, Labor] without regard to any exemption; or

"(II) any applicable State or local minimum wage.

"(E) For purposes of this paragraph, an individual shall be treated as actively engaged in seeking work during any week if

“(i) the individual has engaged in a systematic and sustained effort to obtain work during such week, and

"(ii) the individual provides tangible evidence to the State agency that he has engaged in such an effort during such week.

"(F) For purposes of section 3304(a)(11) of the Internal Revenue Code of 1954, a State law shall provide for referring applicants for benefits under this Act [see Short Title of 1970 Amendment note under section 3311 of this title] to any suitable work to which clauses (i), (ii), (iii), and (iv) of subparagraph (D) would not apply.

"(4) No provision of State law which terminates a disqualification for voluntarily leaving employment, being discharged for misconduct, or refusing suitable employment shall apply for purposes of determining eligibility for extended compensation unless such termination is based upon employment subsequent to the date of such disqualification.

"(5) Notwithstanding the provisions of paragraph (2), an individual shall not be eligible for extended compensation unless, in the base period with respect to which the individual exhausted all rights to regular compensation under the State law, the individual had 20 weeks of full-time insured employment, or the equivalent in insured wages. For purposes of this paragraph, the equivalent in insured wages shall be earnings covered by the State law for compensation purposes which exceed 40 times the individual's most recent weekly benefit amount or 11⁄2 times the individual's insured wages in that calendar quarter of the base period in which the individual's insured wages were the highest (or one such quarter if his wages were the same for more than one such quarter). The State shall by law provide which one of the foregoing methods of measuring employment and earnings shall be used in that State.

"(6) No payment shall be made under this Act [see Short Title of 1970 Amendment note under section 3311 of this title] to any State in respect of any extended compensation or sharable regular compensation paid to any individual for any week if, under the rules of paragraphs (3), (4), and (5), extended compensation would not have been payable to such individual for such week.

"(b) [Individuals Compensation Accounts] (1) The State law shall provide that the State will establish, for each eligible individual who files an application therefor, an extended compensation account with respect to such individual's benefit year. The amount established in such account shall be not less than whichever of the following is the least:

"(A) 50 per centum of the total amount of regular compensation (including dependents' allowances) payable to him during such benefit year under such law,

"(B) thirteen times his average weekly benefit amount, or