Eligibility of certain student-workers for unemployment compensation

(a) In general Section 3306(c)(10) of the Internal Revenue Code of 1986 is amended— (1) by striking subparagraphs (B) and (C); and (2) by redesignating subparagraph (D) as subparagraph (B). (b) Effective date The amendment made by this section shall apply to service performed on or after January 1, 2027.