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26 U.S.C. § 208

U.S. CodeFederal
APPLICABILITY.
About This Law
pg_id_43955::119-84
Title
26 — Internal Revenue Code
Chapter
STC/CH23
Release
119-84
Release Date
2026-04-17

Section Text

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“(a) In General.—Except as provided in subsection (b), an agreement entered into under this title shall apply to weeks of unemployment—“(1) beginning after the date on which such agreement is entered into; and “(2) ending on or before December 31, 2003. “(b) Transition for Amount Remaining in Account.—“(1) In general.—Subject to paragraphs (2) and (3), in the case of an individual who has amounts remaining in an account established under section 203 as of December 31, 2003, temporary extended unemployment compensation shall continue to be payable to such individual from such amounts for any week beginning after such date for which the individual meets the eligibility requirements of this title. “(2) No augmentation after december 31, 2003.—If the account of an individual is exhausted after December 31, 2003, then section 203(c) shall not apply and such account shall not be augmented under such section, regardless of whether such individual’s State is in an extended benefit period (as determined under paragraph (2) of such section). “(3) Limitation.—No compensation shall be payable by reason of paragraph (1) for any week beginning after March 31, 2004.

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