PUBLIC LAW 94-45—JUNE 30, 1975
89 STAT. 239
(2) the needs of the long-term unemployed for job counseling, testing, referral and placement services, skill and apprenticeship training, career-related education programs, and public service employment opportunities, and (3) an exammation of all other benefits to which individuals receiving benefits under either such program are eligible together with an investigation of important factors affecting unemployment, a comparison of the aggregate value of such other benefits plus benefits received under either such program with the amount of compensation received by such individuals in their most recent position of employment. MODIFICATION OF AGREEMENTS
SEC. 105. The Secretary of Labor shall, at the earliest practicable date after the date of the enactment of this Act, propose to each State with which he has in effect an agreement under section 102 of the Emergency Unemployment Compensation Act of 1974 a modification of such agreement designed to provide for the payment of the emergency compensation benefits allowable under such Act by reason of the amendments made by this part. Notwithstanding any provision of the Emergency Unemployment Compensation Act of 1974, if any State fails or refuses, within the three-week period beginning on the date of the enactment of this Act, to enter into such a modification of such agreement, the Secretary of Labor shall terminate such agreement. COORDINATION W I T H
SPECIAL UNEMPLOYMENT
26 USC 3304 note, 26 USC 33CI4 ^"t^-
ASSISTANCE
SEC. 106. Section 102(e) of the Emergency Unemployment Compensation Act of 1974 (as in effect on the day before the date of the Ante, p. 65. enactment of this Act) is amended, effective July 1, 1975, by adding at the end thereof the following new paragraph: "(4) The amount determined under paragraphs (2) and (3) with respect to any individual shall each be reduced by the amount of any assistance paid to such individual under title II of the Emergency Jobs and Unemployment Assistance Act of 1974, for any weeks of 26 USC 3304 unemployment in the 65-week period preceding the first week of unem- note, ployment with respect to which compensation is payable to such individual under this Act.". PART B—MISCELLANEOUS REPAYMENT OF STATE LOANS
SEC. 110. (a) Section 3302(c)(3) of the Internal Revenue Code of 1954 is amended by adding at the end thereof the following new sen- 26 USC 33Ci2. tence: "The provisions of the preceding sentence shall not be applicable with respect to the taxable year beginning January 1, 1975, or any succeeding taxable year which begins before January 1, 1978; and, for purposes of such sentence, January 1, 1978, shall be deemed to be the first January 1 occurring after January 1, 1974, and consecutive taxable years in the period commencing January 1, 1978, shall be determined as if the taxable year which begins on January 1, 1978, were the taxable year immediately succeeding the taxable year which began on January 1, 1974.". (b)(1) The amendment made by subsection (a) shall not be appli- 26 USC 3302 cable in the case of any State unless the Secretary of Labor finds that "^te. such State has studied and taken appropriate action with respect to the financing of its unemployment programs so as substantially to accom-
�
