Educational employees

(a) In general Section 3304(a)(6)(A)(i) of the Internal Revenue Code of 1986 is amended— (1) by striking applies, compensation shall and inserting the following: “applies— (I) compensation shall; (2) in subclause (I), as added by paragraph (1), by inserting except that at the end; and (3) by adding at the end the following new subclause: (II) if compensation is denied to any individual for any week under subclause (I) and such individual was not offered an opportunity to perform such services for the educational institution for the second of such academic years or terms, such individual shall be entitled to a retroactive payment of the compensation for each week for which the individual filed a timely claim for compensation and for which compensation was denied solely by reason of subclause (I),. (b) Effective date The amendments made by this section 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.