123STA T . 2 986PUBLIC LA W 111 – 92 —NOV .6 , 2 0 09 ac c ountsh a l l bef u r ther au gm ente d b y an amount ( here i nafter ‘ fourth - tier emergency unem p loyment compensation ’) e q ual to the lesser of — ‘‘( A ) 24 percent of the total amount of regular com- pensation (including dependents’ allo w ances) payable to the indi v idual during the individual’s benefit year under the S tate law
or ‘‘( B ) 6 times the individual’s average wee k ly benefit amount (as determined under subsection (b)(2)) for the benefit year . ‘‘(2) EXTEND ED B ENE FI T P E R I O D.— F or purposes of para- graph ( 1 ) , a State shall be considered to be in an e x tended benefit period, as of any given time, if— ‘‘(A) such a period would then be in effect for such State under such Act if section 2 03 (d) of such Act— ‘‘(i) were applied by substituting ‘6’ for ‘ 5 ’ each place it appears; and ‘‘(ii) did not include the requirement under para- graph (1)(A) thereof; or ‘‘(B) such a period would then be in effect for such State under such Act if— ‘‘(i) section 203(f) of such Act were applied to such State (regardless of whether the State by law had provided for such application); and ‘‘(ii) such section 203(f)— ‘‘( I ) were applied by substituting ‘ 8 .5’ for ‘6.5’ in paragraph (1)(A)(i) thereof; and ‘‘(II) did not include the requirement under paragraph (1)(A)(ii) thereof. ‘‘(3) L I M IT A TION.— T he account of an individual may be augmented not more than once under this subsection.’’. (b) C ONFORMIN G AMENDMENT TO N ON-A U GMENTATION R U L E.— Section 400 7 (b)(2) of the Supplemental Appropriations Act, 2008 ( P ublic Law 110 – 252; 26 U .S.C. 3304 note), as amended by section 3(b), is amended— (1) by striking ‘‘and (d)’’ and inserting ‘‘, (d), and (e) of section 4002’’; and (2) by striking ‘‘or (d)’’ and inserting ‘‘, (d), or (e) (as the case may be))’’. (c) EFFE C TI V E D ATE.—The amendments made by this section shall apply as if included in the enactment of the Supplemental Appropriations Act, 2008, except that no amount shall be payable by virtue of such amendments with respect to any week of unemployment commencing before the date of the enactment of this Act. SEC.5 .C O O RDINAT ION. Section 4002 of the Supplemental Appropriations Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note), as amended by section 4, is amended by adding at the end the following new subsection
‘‘(f) COORDINATION RULE S .— ‘‘(1) COORDINATION W IT H EXTENDED COMPENSATION.—Not- withstanding an election under section 4001(e) by a State to provide for the payment of emergency unemployment compensa- tion prior to extended compensation, such State may pay extended compensation to an otherwise eligible individual prior Ap p licab ili ty.26USC3 3 04no t e . Applicability.
