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26 U.S.C. § 205

U.S. CodeFederal
About This Law
pg_id_43966::119-84
Title
26 — Internal Revenue Code
Chapter
STC/CH23
Release
119-84
Release Date
2026-04-17

Section Text

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[Definitions] For purposes of this title—“(1) The term ‘compensation’ means cash benefits payable to individuals with respect to their unemployment. “(2) The term ‘regular compensation’ means compensation payable to an individual under any State unemployment compensation law (including compensation payable pursuant to 5 U.S.C. chapter 85), other than extended compensation and additional compensation. “(3) The term ‘extended compensation’ means compensation (including additional compensation and compensation payable pursuant to 5 U.S.C. chapter 85) payable for weeks of unemployment beginning in an extended benefit period to an individual under those provisions of the State law which satisfy the requirements of this title with respect to the payment of extended compensation. “(4) The term ‘additional compensation’ means compensation payable to exhaustees by reason of conditions of high unemployment or by reason of other special factors. “(5) The term ‘benefit year’ means the benefit year as defined in the applicable State law. “(6) The term ‘base period’ means the base period as determined under applicable State law for the benefit year. “(7) The term ‘Secretary’ means the Secretary of Labor of the United States. “(8) The term ‘State’ includes the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands. “(9) The term ‘State agency’ means the agency of the State which administers its State law. “(10) The term ‘State law’ means the unemployment compensation law of the State, approved by the Secretary under section 3304 of the Internal Revenue Code of 1986. “(11) The term ‘week’ means a week as defined in the applicable State law.

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