Page:United States Statutes at Large Volume 96 Part 2.djvu/834

 96 STAT. 2196 Effective date. 26 USC 274 note.

PUBLIC LAW 97-424—JAN. 6, 1983 (b) The amendments made by this section shall apply to taxable ^^^^.^ beginning after December 31, 1982. SEC. 544. ADDITIONAL WEEKS OF FEDERAL SUPPLEMENTAL COMPENSATION.

Ante, p. 702.

26 USC 3304 ^°Ante, p. 2168.

"Higher unemployment ^^^° '

"High unemployment ^®"° •

(a) Section 602(e) of the Tax Equity and Fiscal Responsibility Act of 1982 is amended— (1) in paragraph (2)(A)(i), by striking out "50" and inserting in lieu thereof "65"; (2) in paragraph (2)(A)(ii), by striking out "6" and inserting in lieu thereof "8"; and (3) by striking out subparagraphs (B) and (C) of paragraph (2) and inserting in lieu thereof the following: "(B) In the case of any State, subparagraph (A) shall be applied— "(i) with respect to weeks during a higher unemployment period, by substituting '16' for '8' in clause (ii) thereof; "(ii) with respect to weeks which are not during a higher unemployment period and which are weeks beginning on or after the first week of an extended benefit period (which was in effect under the Federal-State Extended Unemployment Compensation Act of 1970 for any week beginning on or after June 1, 1982, on or before the date of the enactment of the Highway Revenue Act of 1982, and before the week for which the compensation is paid), by substituting '14' for '8' in clause (ii) thereof; "(iii) with respect to weeks during a high unemployment period, or which would be weeks described in clause (ii) except that the extended benefit period began after the date of enactment of the Highway Revenue Act of 1982, by substituting '12' for '8' in clause (ii) thereof; and "(iv) with respect to weeks during an intermediate unemployment period, by substituting '10' for '8'. "(C) For purposes of subparagraph (B), the term 'higher unemployment period' means, with respect to any State, the period— "(i) which begins with the third week after the first week in which the rate of insured unemployment in the State for the period consisting of such week and the immediately preceding 12 weeks equals or exceeds 6.0 percent, and "(ii) which ends with the third week after the first week in which the rate of insured unemployment in the State for the period consisting of such week and the immediately preceding 12 weeks is less than 6.0 percent; except that no higher unemployment period shall last for a period of less than 4 weeks. "(D) For purposes of subparagraph (B), the term 'high unemployment period' means, with respect to any State, the period— "(i) which begins with the third week after the first week in which the rate of insured unemployment in the State for the period consisting of such week and the immediately preceding 12 weeks equals or exceeds 4.5 percent but is less than 6.0 percent, and "(ii) which ends with the third week after the first week in which the rate of insured unemployment in the State for the period consisting of such week and the immediately preceding 12 weeks is less than 4.5 percent or equals or exceeds 6.0 percent;

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