; and (ii) extended compensation equal to the difference between that weekly benefit amount and the weekly benefit amount for the expired benefit year. (D) The State shall determine rights to extended compensation without regard to any rights to regular compensation if the individual elects to not file a claim for regular compensation under the new benefit year. . 107. Portability of extended benefits Section 202(a) of the Federal-State Extended Unemployment Compensation Act of 1970 ( 26 U.S.C. 3304 note) is amended by adding at the end the following new paragraph: (8) The provisions under section 3304(a)(9)(A) of the Internal Revenue Code of 1986 shall apply to benefits under this title in the same manner as such provisions apply to regular compensation under State law. . 108. Additional extended benefit program improvements (a) State law requirements Section 202(a) of the Federal-State Extended Unemployment Compensation Act of 1970 ( 26 U.S.C. 3304 note) is amended— (1) paragraph (3)— (A) in subparagraph (D)(iii), by striking subparagraphs (C) and (E) and inserting subparagraph (C) ; and (B) by striking subparagraph (E) and redesignating subparagraph (F) as subparagraph (E); (2) by striking paragraphs (4), (5), and (7) and redesignating paragraph (6) as paragraph (4)