; and . (b) Effective date The amendments made by subsection (a) 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; or (2) January 1, 2025. 214. Eligibility of certain student-workers for unemployment compensation (a) In general Section 3306(c)(10) of the Internal Revenue Code of 1986 is amended— (1) by striking subparagraphs (B) and (C); and (2) by redesignating subparagraph (D) as subparagraph (B). (b) Effective date The amendment made by this section shall apply to service performed on or after January 1, 2025. 215. Dependents’ allowance (a) In general Chapter 23 of the Internal Revenue Code of 1986 is amended— (1) in section 3304(a), as previously amended by this Act— (A) in paragraph (34), by striking and at the end; (B) by redesignating paragraph (35) as paragraph (36); and (C) by inserting after paragraph (34) the following new paragraph: (35) payment of dependents’ allowances shall be paid pursuant to section 3304A; and ; and (2) by inserting after section 3304, the following new section: 3304A. Dependents’ allowance (a) In general Subject to the succeeding provisions of this section, for purposes of section 3304(a)(35), a State shall provide, in the case of any individual who is entitled to receive unemployment compensation and who has any dependents, a dependents’ allowance in an amount equal to the amount specified in subsection (b) per dependent per week. (b) Amount specified (1) In general The amount specified in this subsection is an amount equal to— (A) for 2025, $25