; and (B) by striking paragraph (3) and inserting the following: (3) Limitations on payments No payments shall be made to a State under this section for short-time compensation paid 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. (4) 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 program 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 to circumstances related to the coronavirus disease 2019 (COVID–19) pandemic. (5) Authority for States with programs in law to temporarily adjust limits on workweek reduction and permitting rehiring (A) In general For purposes of making payments under this section, in the case of a State whose State law provides for the payment of short-time compensation under a short-time compensation program that meets the definition of such a program under section 3306(v) of the Internal Revenue Code of 1986— (i) paragraph (2) of such section 3306(v) shall be applied by inserting or the employer rehires employees or brings back employees from furlough at reduced hours after layoffs ; (ii) paragraph (3) of such section 3306(v) shall be applied by striking 60 percent and inserting 80 percent ; and (iii) paragraph (7) of such section 3306(v) shall be applied by inserting , or who is rehired or brought back from furlough at reduced hours under the program, after under the program . (B) Limitation The modifications to such section 3306(v) under clauses (i), (ii), and (iii) of subparagraph (A) shall only apply during the period for which this section is applicable. ; (2) by redesignating subsections (d), (e), and (f) as subsections (e), (f), and (g), respectively