; and (3) by inserting after subsection (c) the following: (d) Restriction on Charging of Federally Reimbursed Short-Time Compensation Benefits Beginning on the date of enactment of this subsection, a State receiving payments under this section may not increase experience rated State unemployment taxes, or require reimbursement for benefit costs, due to short-time compensation benefits paid on or before December 31, 2020. . (b) Federal-State Agreements (1) Application of section 3306 of the Internal Revenue Code of 1986 Section 2109(b)(1) of the Relief for Workers Affected by Coronavirus Act (contained in subtitle A of title II of division A of the CARES Act ( Public Law 116–136 )) is amended by inserting before the period at the end except that paragraphs (2), (3), and (7) of such section 3306(v) shall be applied under an agreement under this section in the same manner as such paragraphs are applied under section 2108 pursuant to clauses (i), (ii), and (iii) of paragraph (5)(A) of such section . (2) Expansion of financing for short-time compensation (A) In general Section 2109 of the Relief for Workers Affected by Coronavirus Act (contained in subtitle A of title II of division A of the CARES Act ( Public Law 116–136 )) is amended— (i) in subsection (b), by striking paragraphs (2) and (3) and inserting the following: (2) Limitations on plans A short-time compensation plan approved by a State shall not permit the payment of short-time compensation to an individual by the State during a benefit year in excess of 26 times the amount of regular compensation (including dependents’ allowances) under the State law payable to such individual for a week of total unemployment. (3) Seasonal, temporary, or intermittent employment Payments may be made to a State under this section for benefits paid to an individual by the State under a short-time compensation plan if such individual is employed by the participating employer on a seasonal, temporary, or intermittent basis, and any reduction in such individual's hours is due