INFORMATION REQUIRED WITH RESPECT TO TAXATION OF UNEMPLOYMENT BENEFITS.

SEC. 301. INFORMATION REQUIRED WITH RESPECT TO TAXATION OF UNEMPLOYMENT BENEFITS. (a) Information on Unemployment Benefits.— (1) General rule.—The State agency in each State shall provide to an individual filing a claim for compensation under the State unemployment compensation law a written explanation of the Federal and State income taxation of unemployment benefits and of the requirements to make payments of estimated Federal and State income taxes. (2) State agency.—For purposes of this subsection, the term “State agency” has the meaning given such term by section 3306(e) of the Internal Revenue Code of 1986. (b) Effective Date.—The amendment made by subsection (a) shall take effect on October 1, 1992.