Elimination of waiting weeks

(a) In general Section 3304(a) of the Internal Revenue Code of 1986, as previously amended by this title, is amended— (1) in paragraph (28), by striking and at the end; (2) by redesignating paragraph (29) as paragraph (30); and (3) by inserting after paragraph (28) the following new paragraph: (29) compensation is immediately paid to an individual for their first week of otherwise compensable unemployment without a waiting week; 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.