exemption of unemployment benefits from levy

exemption of unemployment benefits from levy Sec. 406. Section 6334 (a) of the Internal Revenue Code of 1954 (relating to enumeration of property exempt from levy) is amended by adding at the end thereof the following new paragraph: “(4) Unemployment benefits.—Any amount payable to an individual with respect to his unemployment (including any portion thereof payable with respect to dependents) under an unemployment compensation law of the United States, of any State or Territory, or of the District of Columbia or of the Commonwealth of Puerto Rico.”