; (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; and (I) 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 payments of contributions, or payments in lieu of contributions, that are collected as a result of an investigation and assessment by the State agency may, immediately following receipt of such payments, be deposited in a State fund from which moneys may be withdrawn for the purposes specified in subparagraph (H); . (b) Definition of unemployment fund Section 3306(f) of the Internal Revenue Code of 1986 is amended by striking and for refunds of sums and all that follows and inserting , except as otherwise provided in section 3304(a)(4), section 303(a)(5) of the Social Security Act, or any other provision of Federal unemployment compensation law. . (c) Withdrawal standard in Social Security Act Section 303(a)(5) of the Social Security Act ( 42 U.S.C. 503(a)(5) ) is amended by striking and for refunds of sums and all that follows and inserting except as otherwise provided in this section, section 3304(a)(4) of the Internal Revenue Code of 1986, or any other provisions of Federal unemployment compensation law; and . (d) Immediate deposit requirements in the internal revenue code Section 3304(a)(3) of the Internal Revenue Code of 1986 is amended to read as follows: (3) all money received in the unemployment fund shall immediately upon such receipt be paid over to the Secretary of the Treasury to the credit of the Unemployment Trust Fund established by section 904 of the Social Security Act ( 42 U.S.C. 1104 ), except for— (A) refunds of sums improperly paid into such fund; (B) refunds paid in accordance with the provisions of section 3305(b)