; and (2) shall not be subject to Federal tax. (b) No concurrent receipt of self-Employment assistance benefit and unemployment compensation An individual may not receive a self-employment assistance benefit for any week if the individual receives unemployment compensation under any State or Federal law (including under the Federal-State Unemployment Compensation Act of 1970 and including unemployment compensation paid as self-employment assistance) for such week. (c) Supplement not supplant Funds made available to carry out this title shall be used to supplement the level of Federal funds that, in the absence of such availability, would be expended to provide a self-employment assistance benefit or reemployment assistance benefit to individuals and in no case to supplant such Federal funds. 1325. Definitions In this title: (1) Benefit termination week The term benefit termination week means, with respect to an individual, the first week that occurs after the first week of any 10-year period in which the individual is paid a self-employment assistance benefit and is— (A) the week during which the individual is determined to have sufficient earnings from employment, as determined in accordance with criteria established under section 1323; (B) the week during which the individual is determined to no longer have a viable business plan or has stopped carrying out that plan; or (C) the 26th week for which the individual has been paid such benefit. (2) Director The term Director means the Director of the Office of Reemployment Assistance established under section 714. (3) Eligible self-employment assistance individual (A) In general The term eligible self-employment assistance individual means an individual— (i) who— (I) is eligible for unemployment compensation under any State of Federal law (including under the Federal-State Unemployment Compensation Act of 1970 and including unemployment compensation paid as self-employment assistance)