; (B) in subparagraph (G)(ii), by inserting and at the end; and (C) by adding at the end the following: (H) amounts may be withdrawn for the payment of dependents' allowances under section 3304A; . (2) Social Security Act Section 303(a)(5) of the Social Security Act is amended by striking ; and at the end and inserting : Provided further , That amounts may be withdrawn for the payment of dependents' allowances under section 3304A; and . (c) Conforming amendment The table of sections for chapter 23 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 3304 the following new item: Sec. 3304A. Dependents' allowance. . (d) 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; or (2) January 1, 2025. 216. Labor disputes (a) In general Section 3304(a) of the Internal Revenue Code of 1986, as previously amended by this Act, is amended— (1) in paragraph (35), by striking and at the end; (2) by redesignating paragraph (36) as paragraph (37); and (3) by inserting after paragraph (35) the following new paragraph: (36) compensation is not denied to an otherwise eligible individual if the separation is due to a labor dispute if— (A) the individual has been locked out by their employer; (B) the dispute is the result of the employer’s failure to conform to the provisions of a labor contract; (C) the dispute is the result of the employer’s failure to conform to any State or Federal law relating to wages, hours, working conditions, or collective bargaining; or (D) the individual and others of the same grade or class are not participating in the dispute, financing it, or directly interested in it