Page:United States Statutes at Large Volume 106 Part 1.djvu/329

 PUBLIC LAW 102-318—JULY 3, 1992 106 STAT. 297 "(7) Paragraphs (3) and (4) shall not apply to weeks of Effective date. unemployment beginning after March 6, 1993, and before January 1, 1995, and no provision of State law in conformity vdtii such paragraphs shall apply during such period." (2) STUDY. — The Federal Advisory Council established under 26 USC 3304 section 908 of the Social Security Act shall conduct a study ^°*^- of the provisions suspended by the amendment made by paragraph (1). Not later than February 1, 1994, sudi Councnl shall Reports. submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate, a report of its recommendations on such suspended provisions (including whether such provisions should be repealed or revised). TITLE ni—MODIFICATIONS TO FEDERALUNEMPLOYMENT TAX SEC. 301. INFORMATION REQUIRED WITH RESPECT TO TAXATION OF 26 USC 3304 UNEMPLOYMENT BENEFITS. note- (a) INFORMATION ON UNEMPLOYMENT BENEFITS.— (1) GENERAL RULE. —The State i^ency in each State shall provide to an individual filing a claim for compensation under the State unemployment compensation law a written explanation of the Federal and State income taxation of unemploy- ment benefits and of the requirements to make payments of estimated Federal and State income taxes. (2) STATE AGENCY. —For purposes of this subsection, the term "State agency" has the meanii^ given such term by section 3306(e) of the Internal Revenue Code of 1986. (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall take efiect on October 1, 1992. SEC. 302. MAILING OF CERTAIN INFORMATION PERMITTED. (a) GENERAL RULE.— Section 302 of the Social Security Act (42 U.S.C. 502) is amended by adding at the end thereof the following new subsection: "(c) No portion of the cost of mailing a statement under section 6050B(b) of the Internal Revenue Code of 1986 (relating to unemployment compensation) shall be treated as not being a cost for the proper and efficient administration of the State unemploy- ment compensation law by reason of including with sudi statement information about the earned income credit provided by section 32 of the Internal Revenue Code of 1986. The preceding sentence shall not apply if the inclusion of such information increases the postage required to mail such statement." (b) EFFECTIVE DATE.—The amendment made by subsection (a) 42 USC 502 note, shall take efiTect on the date of the enactment of this Act. SEC. 303. EXTENSION OF EXISTING TREATMENT OF CERTAIN AGRI- CULTURAL WORKERS. (a) GENERAL RULE. —Subparagraph (B) of section 3306(c)(l) of the Internal Revenue Code of 1986 is amended by striking "January 26 USC 3306. 1, 1993" and inserting "January 1, 1995". (b) REPORT. — Not later than February 1, 1994, the Advisory Coun- 42 USC 1108 cil on Unemployment Compensation shall submit a report to the ^°^' Committee on Ways and Means of the House of Representatives

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