Page:United States Statutes at Large Volume 90 Part 2.djvu/1211

 PUBLIC LAW 94-566—OCT. 20, 1976

90 STAT. 2679

" (e) For purposes of this section— "(1) There is a State 'on' indicator for a weelc if the rate of insured unemployment under the State law for the period consisting of such week and the immediately preceding twelve weeks— "(A) equaled or exceeded 120 per centum of the average of such rates for the corresponding thirteen-week period ending in each of the preceding two calendar years, and '•(B) equaled or exceeded4 per centum. "(2) There is a State 'off' indicator for a week if, for the period consisting of such week and the immediately preceding twelve weeks, either subparagraph (A) or subparagraph (B) of paragraph (1) is not satisfied. Effective with respect to compensation for weeks of unemployment beginning after March 30, 1977 (or, if later, the date established pursuant to State law), the State may by law provide that the determination of whether there has been a State 'on' or 'off' indicator beginning or ending any extended benefit period shall be made under this subsection as if (i) paragraph (1) did not contain subparagraph (A) thereof, and (ii) the figure '4' contained in subparagraph (B) thereof were '5'; except that, notwithstanding any such provision of State law, any week for which there would otherwise be a State 'on' indicator shall continue to be such a week and shall not be determined to be a week for which there is a State 'off' indicator. For purposes of this subsection, the rate of insured unemployment for any thirteen-week period shall be determined by reference to the average monthly covered employment under the State law for the first four of the most recent six calendar quarters ending before the close of such period.", (c) EFFECTIVE DATE.—The amendment made by subsection (a) of this section shall apply to weeks beginning after December 31, 1976, and the amendments made by subsection (b) of this section shall apply to weeks beginning after March 30, 1977. SEC. 312. PREGNANCY DISQUALIFICATIONS.

(a) GENERAL RULE.—Paragraph (12) of section 3304(a) of the Internal Revenue Code of 1954 (relating to requirements for approval 26 USC 3304. of State unemployment compensation laws) is amended to read as follows: "(12) no person shall be denied compensation under such State law solely on the basis of pregnancy or termination of pregnancy;". (b) TECHNICAL AMENDMENT.—Subsection (c) of section 3304 of such Code (relating to certification of State unemployment compensation laws) is amended by adding at the end thereof the following new sentence: "On Octooer 31 oi any taxable year after 1977, the Secretary shall not certify any State which, after reasonable notice and opportunity for a 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 Unemployment Compensation Amendments of 1976 to be included therein, or has with respect to the 12-month period ending on such October 31, failed to comply substantially with any such provision.". (c) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 3304 apply with respect to certifications of States for 1978 and subsequent "ote. years.

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