; and (2) ending on or before the earlier of— (A) the date of the termination of the national emergency declared by the President under the National Emergencies Act ( 50 U.S.C. 1601 et seq.) with respect to the Coronavirus Disease 2019 (COVID–19); or (B) December 31, 2020. (f) Fraud and overpayments The provisions of section 4005 of the Supplemental Appropriations Act, 2008 ( Public Law 110–252 ; 122 Stat. 2356) shall apply with respect to compensation paid under an agreement under this section to the same extent and in the same manner as in the case of emergency unemployment compensation under title IV of such Act. (g) Definitions For purposes of this section, the terms regular compensation , State , State agency , State law , and week have the respective meanings given such terms under section 205 of the Federal-State Extended Unemployment Compensation Act of 1970 ( 26 U.S.C. 3304 note). 3. Emergency flexibility for unemployment laws Notwithstanding any other law, if a State modifies its unemployment compensation law and policies (including with respect to work search, waiting week, good cause, and employer experience rating) on an emergency temporary basis as needed to respond to the spread of COVID–19, such modifications shall be disregarded for the purposes of applying section 303 of the Social Security Act and section 3304 of the Internal Revenue Code of 1986 to such State law.