Minimum level of prior employment

(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 (32), by striking and at the end; (B) by redesignating paragraph (33) as paragraph (34); and (C) by inserting after paragraph (31) the following new paragraph: (33) compensation is not denied to an otherwise eligible individual if the individual earned at least $1,000 in covered wages during the highest quarter of the base period and at least $1,500 covered wages during the base period; and. (2) State may reduce minimum thresholds Nothing in the paragraph (33) of section 3304(a) of the Internal Revenue Code of 1986, as added by paragraph (1), shall preclude a State from reducing the dollar thresholds described in such paragraph (32). (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.