Self-employment assistance program

(a) Requirement (1) In general Section 3304(a) of the Internal Revenue Code of 1986, as previously amended by this title, is amended— (A) in paragraph (4)(F), by inserting, as required under paragraph (31) after 3306(t)); (B) in paragraph (30), by striking and at the end; (C) by redesignating paragraph (31) as paragraph (32); and (D) by inserting after paragraph (30) the following new paragraph: (31) payment of allowances is made under a self-employment assistance program (as defined in section 3306(t)) under the State law; and. (2) Conforming amendment Section 303(a)(5) of the Social Security Act (42 U.S.C. 503(a)(5)), is amended, in the last proviso, by inserting, as required under section 3304(a)(31) of such Code after 1986). (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.