; and (B) such repayment would be contrary to equity and good conscience. (3) Recovery by State Agency (A) In general The State agency may recover the amount to be repaid, or any part thereof, by deductions from any Pandemic Self-Employment and Job Entrant Compensation payable to such individual or from any unemployment compensation payable to such individual under any State or Federal unemployment compensation law administered by the State agency or under any other State or Federal law administered by the State agency which provides for the payment of any assistance or allowance with respect to any week of unemployment, during the 3-year period after the date such individuals received the payment of the Pandemic Self-Employment and Job Entrant Compensation to which they were not entitled, in accordance with the same procedures as apply to the recovery of overpayments of regular unemployment benefits paid by the State. (B) Opportunity for hearing No repayment shall be required, and no deduction shall be made, until a determination has been made, notice thereof and an opportunity for a fair hearing has been given to the individual, and the determination has become final. (4) Review Any determination by a State agency under this section shall be subject to review in the same manner and to the same extent as determinations under the State unemployment compensation law, and only in that manner and to that extent. (5) Deposit in State unemployment fund Any amount recovered by a State agency pursuant to this subsection shall be deposited in the account of such State in the Unemployment Trust Fund. (f) Treatment of Pandemic Self-Employment and Job Entrant Compensation payments (1) Payment to be disregarded for purposes of all Federal and Federally assisted programs A Pandemic Self-Employment and Job Entrant Compensation payment shall not be regarded as income and shall not be regarded as a resource for the month of receipt and the following 9 months, for purposes of determining the eligibility of the recipient (or the