this section, paid by such State under the State law 
of such State— 
(A) to individuals whose unemployment 
was a result of Hurricane Katrina (as deter-
mined under criteria established by the Sec-
retary); and 
(B) for any weeks of unemployment to 
which such agreement applies. 
(b) DETERMINATION OF AMOUNT.—Sums payable 
under this section to any State by reason of such State 
having an agreement under this Act shall be payable, ei-
ther in advance or by way of reimbursement (as may be 
determined by the Secretary), in such amounts as the Sec-
retary estimates the State will be entitled to receive under 
this Act for each calendar month, reduced or increased 
(as the case may be) by any amount by which the Sec-
retary finds that the Secretary’s estimates for any prior 
calendar month were greater or less than the amounts 
which should have been paid to the State. Such estimates 
may be made on the basis of such statistical, sampling, 
or other method as may be agreed upon by the Secretary 
and the State agency of the State involved. 
SEC. 6. FINANCING PROVISIONS. 
(a) IN GENERAL.—Funds in the extended unemploy-
ment compensation account and the Federal unemploy-
ment account of the Unemployment Trust Fund shall be 
used, in accordance with succeeding provisions of this sec-
tion, for the making of payments to States having agree-
ments entered into under this Act. 
(b) CERTIFICATION.—The Secretary shall from time 
to time certify to the Secretary of the Treasury for pay-
ment to each State the sums payable to such State under 
this Act. 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— 
(1) by transfers from the extended unemploy-
ment compensation account of the Unemployment 
Trust Fund, to the extent that they relate to 
amounts described in paragraph (1) or (2) of section 
5(a); and 
(2) by transfers from the Federal unemploy-
ment account of the Unemployment Trust Fund, to 
the extent that they relate to amounts described in 
section 5(a)(3). 
SEC. 7. DEFINITIONS. 
(a) IN GENERAL.—For purposes of this Act— 
(1) the terms ‘‘Secretary’’, ‘‘State’’, ‘‘State 
agency’’, ‘‘State law’’, ‘‘regular compensation’’, 
‘‘week’’, ‘‘benefit year’’, and ‘‘base period’’ have the
respective meanings given such terms under section 
205 of the Federal-State Extended Unemployment 
Compensation Act of 1970; 
(2) the terms ‘‘wages’’ and ‘‘employment’’ have 
the respective meanings given such terms under sec-
tion 3306 of the Internal Revenue Code of 1986; 
(3) the term ‘‘extended unemployment com-
pensation account’’ means the account established 
by section 905(a) of the Social Security Act; 
(4) the term ‘‘Federal unemployment account’’ 
means the account established by section 904(g) of 
the Social Security Act; and 
(5) the term ‘‘Unemployment Trust Fund’’ 
means the fund established by section 904(a) of the 
Social Security Act. 
(b) SPECIAL RULE.—Notwithstanding any provision 
of subsection (a), in the case of a State entering into an 
agreement under this Act— 
(1) the term ‘‘State law’’ shall be considered to 
refer to the State law of such State, applied in con-
formance with the modification described in section 
3(b), subject to section 3(c); and 
(2) the term ‘‘regular compensation’’ shall be 
considered to refer to such compensation, deter-