; or (2) January 1, 2025. 105. Transition for amounts remaining in extended benefit accounts when a State is no longer in an extended benefit period Section 203(b) of the Federal-State Extended Unemployment Compensation Act of 1970 ( 26 U.S.C. 3304 note), as amended by section 102(b)(2), is amended by adding at the end the following new paragraph: (4) In the case of an individual who has amounts remaining in an account established under section 202(b) as of the date that extended benefits would otherwise not be payable to the individual because there is a State off indicator, extended compensation shall continue to be payable to such individual from such amounts for any week— (A) that begins on or after such date and ends on or before 6 months after such date; and (B) for which the individual meets the eligibility requirements under this title. . 106. Coordination of extended benefits with regular compensation Section 202 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 subsection: (d) Coordination of extended compensation with regular compensation (1) If— (A) an individual has been determined to be entitled to extended compensation with respect to a benefit year; (B) such benefit year has expired; (C) such individual has remaining entitlement to extended compensation with respect to such benefit year; and (D) such individual would qualify for a new benefit year in which the weekly benefit amount of regular compensation is at least $25 less than the individual’s weekly benefit amount in the benefit year referred to in subparagraph (A)