; and (2) during the 10-year period beginning on the date on which such amount was received by an individual not entitled to such amount. 3. Permissible uses of unemployment fund for program administration (a) Withdrawal standard in the Internal Revenue Code Section 3304(a)(4) of the Internal Revenue Code of 1986 is amended— (1) in subparagraph (F), by striking and at the end; and (2) by inserting after subparagraph (G) the following new subparagraphs: (H) provided the certifications made by the State as described in section 4 of the Protecting Taxpayers and Victims of Unemployment Fraud Act are in effect at the time of approval of the State law under this subsection, an amount, not to exceed 5 percent, of any overpayment of compensation recovered by the State (other than an overpayment made as the result of agency error) may, immediately following the State’s receipt of such recovered amount, be deposited in a State fund from which money may be withdrawn for— (i) the payment of costs of deterring, detecting, and preventing improper payments; (ii) purposes relating to the proper classification of employees and the provisions of State law implementing section 303(k) of the Social Security Act; (iii) the payment to the Secretary of the Treasury to the credit of the account of the State in the Unemployment Trust Fund; (iv) modernizing the State’s unemployment insurance technology infrastructure; or (v) otherwise assisting the State in improving the timely and accurate administration of the State’s unemployment compensation law