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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 23— FEDERAL UNEMPLOYMENT TAX ACT · § 205

§ 205. FINANCING PROVISIONS.

317 words·~1 min read·/usc/title-26/section-205

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In General .— Funds in the extended unemployment compensation account (as established by section 905(a) of the Social Security Act ( 42 U.S.C. 1105(a) ) of the Unemployment Trust Fund (as established by section 904(a) of such Act ( 42 U.S.C. 1104(a) ) shall be used for the making of payments to States having agreements entered into under this title. Certification .— The Secretary shall from time to time certify to the Secretary of the Treasury for payment to each State the sums payable to such State under this title.
The Secretary of the Treasury, prior to audit or settlement by the Government Accountability Office, shall make payments to the State in accordance with such certification, by transfers from the extended unemployment compensation account (as so established) to the account of such State in the Unemployment Trust Fund (as so established). Assistance to States .— There are appropriated out of the employment security administration account (as established by section 901(a) of the Social Security Act ( 42 U.S.C. 1101(a) ) of the Unemployment Trust Fund, without fiscal year limitation, such funds as may be necessary for purposes of assisting States (as provided in title III of the Social Security Act ( 42 U.S.C. 501 et seq.)) in meeting the costs of administration of agreements under this title.
Appropriations for Certain Payments .— There are appropriated from the general fund of the Treasury, without fiscal year limitation, to the extended unemployment compensation account (as so established) of the Unemployment Trust Fund (as so established) such sums as the Secretary estimates to be necessary to make the payments under this section in respect of— compensation payable under chapter 85 of title 5, United States Code; and compensation payable on the basis of services to which section 3309(a)(1) of the Internal Revenue Code of 1986 applies.
Amounts appropriated pursuant to the preceding sentence shall not be required to be repaid.
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