; and (B) include such information in the plan posted publicly on the employer’s website. (2) Penalty Any person who violates paragraph (1) shall be subject to a civil penalty of $50,000 for each month of noncompliance. . (j) Federal Unemployment Tax Act (FUTA) (1) State law requirement Section 3304 of the Internal Revenue Code of 1986 (relating to approval of State unemployment compensation laws) is amended— (A) in subsection (a)— (i) in paragraph (18), by striking and at the end; (ii) by redesignating paragraph (19) as paragraph (20); (iii) by inserting after paragraph (18) the following new paragraph: (19) each employer that is a covered employer, as defined in section 11(e)(1) of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 211(e)(1) ) is required to comply with subsection (h); and ; and (iv) by adding at the end the following: (h) Supply chain responsibility plans Each employer that is a covered employer, as defined in section 11(e)(1) of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 211(e)(1) ), shall annually— (1) submit, as part of the employer's supply chain responsibility plan under section 11(e) of such Act, the information required under such section that relates to this Act; and (2) include such information in the plan posted publicly on the operator's website. . (2) Effective date The amendments made by paragraph (1) shall apply to weeks of unemployment beginning on or after the earlier of— (A) the date the State changes its statutes, regulations, or policies in order to comply with such amendments; or (B) January 1, 2022. 208. Conforming amendments (a) Davis-Bacon Act The table of sections of subchapter IV of chapter 31 of title 40, United States Code, as amended by section 102(f)(7), is further amended— (1) by inserting after the item relating to section 3413 the following: Sec. 3143a. Supply chain responsibility plan.