; 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; and . (b) 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. III JOBSEEKER ALLOWANCE 301. Jobseeker 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 (37), by striking and at the end; (B) by redesignating paragraph (38) as paragraph (39); and (C) by inserting after paragraph (37) the following new paragraph: (38) payment of jobseeker allowances shall be paid pursuant to section 3304C; and ; and (2) by inserting after section 3304B, as added by section 218, the following new section: 3304C. Jobseeker allowance (a) Allowance (1) In general Subject to the succeeding provisions of this section, for purposes of section 3304(a)(38), a State shall provide for a weekly jobseeker allowance to any eligible individual in accordance with standards established by the Secretary of Labor. (2) Eligible individual In this section, the term eligible individual means an individual who, for any week— (A) is unemployed or partially employed, including self-employment; (B) is— (i) subject to paragraph (4), able to work and available to work; and (ii) subject to paragraph (5), actively seeking work; (C) (i) is at least 19 years of age (or at least 18 years of age in the case of an individual in foster care under the responsibility of the State); or (ii) has earned a high school diploma or its recognized equivalent