; 26 U.S.C. 3304 note), shall receive emergency unemployment compensation payments with respect to subsequent weeks of unemployment, to the extent that amounts remain in the account established for such individual under section 4002(b) of such Act or to the extent that such individual commences receiving the amounts described in subsection (c), (d), or (e) of such section, respectively. (m) Effect of other laws Unless otherwise provided in this section, nothing in this section shall be construed to alter or affect the rights or obligations under any Federal, State, or local laws with respect to any individual described in subsection (c)(1) and with respect to any participating employer under this section. (n) Treatment of payments All wages or other payments to an individual under this section shall be treated as payments of unemployment compensation for purposes of section 209 of the Social Security Act ( 42 U.S.C. 409 ) and for purposes of subtitle A and sections 3101, 3111, and 3301 of the Internal Revenue Code of 1986. 1225. Wage insurance (a) In general A State may use the funds allotted to the State under this part to provide a wage insurance program for EUC claimants. (b) Benefits The wage insurance program provided under this section may use funds allotted to the State under this part to pay, for a period not to exceed 2 years, to a worker described in subsection (c), up to 50 percent of the difference between— (1) the wages received by the worker at the time of separation; and (2) the wages received by the worker for reemployment. (c) Individual eligibility The benefits described in subsection (b) may be paid to an individual who is an EUC claimant at the time such individual obtains reemployment and who— (1) is at least 50 years of age; (2) earns not more than $50,000 per year in wages from reemployment; (3) is employed on a full-time basis as defined by the law of the State