; and (II) in the case of an individual who is unemployed, for refusing an offer of suitable employment in such employment position (regardless of whether such offer of employment would pay wages that are equal to or greater than the individual’s previous wages); and (ii) provide that in the case of individuals who have received amounts of unemployment compensation to which they were not entitled, the State shall require such individuals to repay the amounts of unemployment compensation to the State agency, except that the State agency shall waive such repayment if it determines that— (I) the payment of such unemployment compensation was without fault on the part of any such individual; and (II) such repayment would be contrary to equity and good conscience. (2) Any amount transferred to the account of a State under this subsection may be used by such State only for the administration of its unemployment compensation law, including information technology systems improvements and upgrades that enhance the user experience and timeliness of— (A) applying for benefits; (B) processing of benefits; (C) receiving benefits