ADDITIONAL AMENDMENTS.

SEC. 302. ADDITIONAL AMENDMENTS. (a) Illegal Aliens.—Subparagraph (A) of section 3304(a) (14) of the Internal Revenue Code of 1954 (relating to denial of unemployment compensation to illegal aliens) is amended to read as follows: “(A) compensation shall not be payable on the basis of services per-formed by an alien unless such alien is an individual who was lawfully admitted for permanent residence at the time such services were per-formed, was lawfully present for purposes of performing such services, or was permanently residing in the United States under color of law at the time such services were performed (including an alien who was lawfully present in the United States as a result of the application of the provisions of section 203(a)(7) or section 212(d) (5) of the Immigration and Nationality Act),”. (b) Reimbursement Method of Financing for Local Governments.—Paragraph (2) of section 3309(a) of such Code (relating to State law requirements) is amended by striking out “or group of organizations” and inserting in lieu thereof “or group of governmental entities or other organizations”. (c) Disqualification of Teachers.—Section 3304(a) (6) (A) of the Internal Revenue Code of 1954 (relating to approval of State unemployment laws) is amended— (1) in clause (i) — (A) by striking out “instructional research” and inserting in lieu thereof “instructional, research”; and (B) by striking out “two successive academic years” and inserting in lieu thereof “two successive academic years or terms”; (2) by striking out “and” at the end of cause (i); and (3) by adding at the end thereof the following new clause: “(iii) with respect to any services described in clause (i) or (ii), compensation payable on the basis of such services may be denied to any individual for any week which commences during an established and customary vacation period or holiday recess if such individual per-forms such services in the period immediately before such vacation period or holiday recess, and there is a 91 STAT. 45 reasonable assurance that such individual will perform such services in the period immediately following such vacation period or holiday recess, and”. (d) Effective Dates.— (1) The amendment made by subsection (a) shall take effect as if included in the amendment made by section 314 of the Unemployment Compensation Amendments of 1976. (2) The amendment made by subsection (b) shall take effect as if included in the amendments made by section 506 of the Unemployment Compensation Amendments of 1976. (3) The amendments made by subsection (c) shall take effect as if included in the amendments made by section 115(c) of the Unemployment Compensation Amendments of 1976. (e) Recipients of Retirement Benefits.—Paragraph (15) of section 3304(a) of the Internal Revenue Code of 1954 (relating to the denial of unemployment compensation to recipients of retirement benefits) is amended by striking “September 30, 1979” and inserting in lieu thereof “March 31, 1980”.