; and (ii) is no longer so eligible (as determined by the State), as a result of earnings due to commencing employment. A payment made to an individual under this subparagraph shall be made as soon as practicable after the last week for which the individual is so eligible. In no case may an individual receive more than one payment under this subparagraph. (B) Period of ineligibility Notwithstanding any other provision of this section, an individual who receives a payment under subparagraph (A) shall be ineligible for Federal Pandemic Unemployment Compensation for a 6-week period beginning with the first week in which the individual commenced employment as described in such subparagraph. (C) Special rule Payments made pursuant to an agreement under this paragraph shall not be considered to violate the withdrawal requirements of section 303(a)(5) of the Social Security Act ( 42 U.S.C. 503(a)(5) ) or section 3304(a)(4) of the Internal Revenue Code of 1986. (D) Tax treatment of payment Federal individual income tax attributable to a payment under subparagraph (A) shall be deducted and withheld from such payment at a rate of 10 percent if an individual receiving such payment makes a request to the State for such deduction and withholding. . (b) Conforming amendments Section 2104 of such Act is amended— (1) by inserting and payments under subsection (b)(2) after Federal Pandemic Unemployment Compensation each place it appears in subsection (d) or (f) of such section