105 STAT. 542 PUBLIC LAW 102-107—AUG. 17, 1991 compensation (including dependent's allowances) payable to such individual during such individual's benefit year under the State law for a week of total unemployment; (2) the terms and conditions of the State law which apply to claims for extended compensation and to the payment thereof shall apply to claims for emergency unemployment compensation and the payment thereof, except where inconsistent with the provisions of this Act, or with the regulations or operating instructions of the Secretary promulgated to carry out this Act; and (3) the maximum amount of emergency unemployment compensation payable to any individual for whom an account is established under section 3 shall not exceed the amount established in such account for such individual. (e) ELECTION. —Notwithstanding any other provision of Federal law (and if State law permits), the Governor of a State in a 7-percent period or an 8-percent period, as defined in section 3(c), is authorized to and may elect to trigger off an extended compensation period in order to provide payment of emergency unemployment compensation to individuals who have exhausted their rights to regular compensation under State law. 26 USC 3304 SEC. 3. EMERGENCY UNEMPLOYMENT COMPENSATION ACCOUNT. (a) IN GENERAL.— Any agreement under this Act shall provide that the State will establish, for each eligible individual who files an application for emergency unemployment compensation, an emergency unemployment compensation account with respect to such individual's benefit year. (b) AMOUNT IN ACCOUNT.— (1) IN GENERAL.—The amount established in an account under subsection (a) shall be equal to the lesser of— (A) 100 percent of the total amount of regular compensation (including dependents' allowances) payable to the individual with respect to the benefit year (as determined under the State law) on the basis of which the individual most recently received regular compensation, or (B) the applicable limit times the individual's average weekly benefit amount for the benefit year. (2) APPLICABLE LIMIT.—For purposes of this section— (A) IN GENERAL.—Except as provided in this paragraph, the applicable limit shall be determined under the following table: In the case of weeks beginning The applicable during a: limit is: 8-percent period 20 7-percent period. 13 6-percent period 7 Other period 4. (B) APPLICABLE LIMIT NOT REDUCED.— An individual's applicable limit for any week shall in no event be less than the highest applicable limit in effect for any prior week for which emergency unemployment compensation was pay- able to the individual from the account involved. (C) INCREASE IN APPLICABLE LIMIT. —If the applicable limit in effect for any week is higher than the applicable limit for any prior week, the applicable limit shall be the higher applicable limit, reduced (but not below zero) by the number of prior weeks for which emergency unemployment
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