purposes of all Federal and Federally assisted programs A emergency enhanced unemployment compensation payment shall not be regarded as income and shall not be regarded as a resource for the month of receipt and the following 12 months, for purposes of determining the eligibility of the recipient (or the recipient’s spouse or family) for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds. (e) Regulations Not later than 3 months after the date of enactment of this section, the Secretary of Labor shall issue regulations to carry out this section. . (b) Conforming amendment The table of sections for chapter 23 of the Internal Revenue Code of 1986, as amended by section 215, is amended by inserting after the item relating to section 3304A the following new item: Sec. 3304B. Emergency enhanced unemployment compensation. . (c) Effective date The amendments made by this section shall apply to weeks of unemployment beginning on or after the earlier of— (1) the date the State changes its statutes, regulations, or policies in order to comply with such amendments