Floor on the maximum benefit

(a) In general Section 3304(a) of the Internal Revenue Code of 1986, as previously amended by this title, is amended— (1) in paragraph (20), by striking and at the end; (2) by redesignating paragraph (21) as paragraph (22); and (3) by inserting after paragraph (20) the following new paragraph: (21) the maximum weekly benefit amount may not be less than 2/3 of the State's average weekly wage (as determined by the Secretary of Labor) as of October 1 of each calendar year and applied for claims effective on or after January 1 of the subsequent calendar year; and. (b) Effective date The amendments made by subsection (a) shall apply to weeks of unemployment beginning on or after the earlier of— (1) the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or (2) January 1, 2027.