708
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PUBLIC LAW 91-373-AUG. 10, 1970
Secretary shall not certify any State which, after reasonable notice and opportunity for hearing to the State agency, the Secretary of Labor finds has failed to amend its law so that it contains each of the provisions required by reason of the enactment of the Employment Security Amendments of 1970 to be included therein, or has with respect to the 12-month period (10-month period in the case of October 31, 1972) ending on such October 31, failed to comply substantially with any such provision." (S) Section 3304(d) of such Code is amended by striking out "If, at any time during the taxable year," and inserting in lieu thereof "If at any time". (h) Section 3304 of such Code is amended by adding at the end thereof the following new subsection: " (e)
Effective date.
[84 STAT.
CHANGE OF L A W DURING 12-MONTH PERIOD.—Whenever—
"(1) any provision of this section, section 3302, or section 3303 refers to a 12-month period ending on October 31 of a year, and "(2) the law applicable to one portion of such period differs from the law applicable to another portion of such period, then such provision shall be applied by taking into account for each such portion the law applicable to such portion." ^j^ rpj^^ amendments made by this section shall apply with respect to the taxable year 1972 and taxable years thereafter.
TITLE II—FEDERAL-STATE EXTENDED UNEMPLOYMENT COMPENSATION PROGRAM SHORT TITLE
cuation of
title
g^^ 201. Thls title may be cited as the "Federal-State Extended Unemployment Compensation Act of 1970". P A Y M ENT OF EXTENDED C O M P E N S A T I O N
P o s t, p. 712.
^
State Law Requirements SEC. 202. (a)(1) For purposes of section 3304(a) (11) of the Internal Revenue Code of 1954, a State law shall provide that 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 the Virgin Islands or 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 compensation 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.
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