Floor on the number of weeks

(a) In general Section 3304(a) of the Internal Revenue Code of 1986 is amended— (1) in paragraph (18), by striking and at the end; (2) by redesignating paragraph (19) as paragraph (20); and (3) by inserting after paragraph (18) the following new paragraph: (19) the minimum duration of benefits is at least 26 weeks, and no variable duration formula that provides for maximum weeks of benefits of fewer than 26 weeks is used, or, in the case of a State that uses a maximum benefit entitlement, an individual’s maximum benefit entitlement may not be less than 26 times the individual’s weekly benefit amount; 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) the date that is 6 months after the date of a submission of recommendations by the Council under section 101(c)(4)(A) that includes a declaration that a significant labor market disruption has occurred or is likely to occur in a given fiscal year.