; and (2) the term State or private paid leave means a benefit which provides full or partial wage replacement to employees on the basis of specifically defined qualifying events described in section 102 of the Family and Medical Leave Act of 1993 or defined by a written employer policy or State law and which ends either when the qualifying event is no longer applicable or a set period of benefits is exhausted. III Relief for Governmental and Nonprofit Entities 80301. Emergency unemployment relief for governmental entities and nonprofit organizations (a) Flexibility in paying reimbursement The Secretary of Labor may issue clarifying guidance to allow States to interpret their State unemployment compensation laws in a manner that would provide maximum flexibility to reimbursing employers as it relates to timely payment and assessment of penalties and interest pursuant to such State laws. (b) Federal funding Section 903 of the Social Security Act ( 42 U.S.C. 1103 ) is amended by adding at the end the following: (j) Transfers for Federal reimbursement of State unemployment funds (1) (A) In addition to any other amounts, the Secretary of Labor shall provide for the transfer of funds during the applicable period to the accounts of the States in the Unemployment Trust Fund, by transfer from amounts reserved for that purpose in the Federal unemployment account, in accordance with the succeeding provisions of this subsection. (B) The amount of funds transferred to the account of a State under subparagraph (A) during the applicable period shall, as determined by the Secretary of Labor, be equal to one half of the amounts of compensation (as defined in section 3306(h) of the Internal Revenue Code of 1986) attributable under the State law to service to which section 3309(a)(1) of such Code applies that were paid by the State for weeks of unemployment beginning and ending during such period. Such transfers shall be made at such times as the Secretary of Labor considers appropriate. (C) Notwithstanding any other law, funds