The regulations in this part are issued to implement the ``Federal-
State Extended Unemployment Compensation Act of 1970'' as it has been
amended, which requires, as a condition of tax offset under the Federal
Unemployment Tax Act (26 U.S.C. 3301 et seq.), that a State unemployment
compensation law provide for the payment of extended unemployment
compensation during periods of high unemployment to eligible individuals
as prescribed in the Act. The benefits provided under State law, in
accordance with the Act and this part, are hereafter referred to as
Extended Benefits, and the program is referred to as the Extended
Benefit Program.
