; (26) in the case of an individual who would not otherwise be eligible for unemployment compensation under State law because the individual took unpaid leave or reduced pay for medical, parental, or caregiving purposes during the base period, or because the individual was incapable of work due to illness, injury, or disability during the base period, eligibility shall be determined using a base period that includes the State’s standard or alternative base period and at least 4 additional consecutive quarters immediately before the base period or alternative base period; and . (b) Effective date The amendments made by subsection (a) shall apply to claims with an effective date 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. 206. Expansion of good cause separations (a) In general Section 3304 of the Internal Revenue Code of 1986, as previously amended by this title, is amended— (1) in subsection (a)— (A) in paragraph (26), by striking and at the end; (B) by redesignating paragraph (27) as paragraph (28); and (C) by inserting after paragraph (26) the following new paragraph: (27) an individual shall not be disqualified from unemployment compensation for separating from employment if that separation is for any compelling reason (as defined in subsection (g)); and