; and (2) ending on or before the earlier of— (A) January 1, 2022; or (B) the date the State law is in compliance with the requirement under section 3304(a)(22) of the Internal Revenue Code of 1986. (f) Fraud and overpayments The provisions of section 4005 of the Supplemental Appropriations Act, 2008 ( Public Law 110–252 ; 122 Stat. 2356) shall apply with respect to compensation paid under an agreement under this section to the same extent and in the same manner as in the case of emergency unemployment compensation under title IV of such Act. (g) Definitions For purposes of this section, the terms regular compensation , State , State agency , State law , and week have the respective meanings given such terms under section 205 of the Federal-State Extended Unemployment Compensation Act of 1970 ( 26 U.S.C. 3304 note). 3. Permanent State plan requirement to provide payment of regular unemployment compensation for the first week of otherwise compensable unemployment (a) Disallowing waiting weeks (1) In general Section 3304(a) of the Internal Revenue Code of 1986 (relating to approval of State unemployment compensation laws) is amended— (A) in paragraph (18), by striking and at the end; (B) by redesignating paragraph (19) as paragraph (20); and (C) by inserting after paragraph (18) the following new paragraph: (19) compensation is paid to an individual for their first week of otherwise compensable unemployment without a waiting week; and . (2) Effective date The amendments made by this subsection shall apply to weeks of unemployment beginning on or after January 1, 2022 (or earlier if established by State law (but in no case earlier than the date of enactment of this Act)). (b) Conforming amendment to the extended benefit program Section 204(a) of the Federal-State Extended Unemployment Compensation Act of 1970 ( 26 U.S.C. 3304 note) is amended— (1) in paragraph (2)(B), by striking paid for and inserting subject to paragraph (4), paid for