PUBLIC LAW 102-244—FEB. 7, 1992 106 STAT. 5 (c) DEFINITIONS. —For purposes of this section— (1) QUALIFIED TAXPAYER, —The term "qualified taxpayer" means a taxpayer— (A) in a State which has been declared a credit reduction State for taxable years begirming in 1991, and (B) who did not receive notice of such credit reduction before December 1, 1991 from either the State unemployment compensation agency or the Internal Revenue Service. (2) CREDIT REDUCTION STATE. — The term "credit reduction State" means a State with respect to which the Internal Revenue Service has determined that a reduction in credits is applicable for taxable years beginning in 1991 pursuant to the provisions of section 3302 of the Internal Revenue Code of 1986. (d) TIME AND MANNER FOR MAKING ELECTION. —An election under this section shall be made at such time and in such manner as the Secretary of the Treasury shall prescribe. SEC. 5. TREATMENT OF RAILROAD WORKERS. (a) EXTENSION OF PROGRAM.— (1) GENERAL RULE.— Sections 501(b)(1) and (2) of the Emergency Unemployment Compensation Act of 1991 (Public Law 102-164, as amended) are each amended by striking "June 45 USC 352 note. 13, 1992" and inserting "July 4, 1992". (2) CONFORMING AMENDMENT.— Subsection (a) of section 501 of such Act is amended by striking "June, 1992" and inserting " July 1992". (b) ENLARGEMENT OF BENEFITS. —Section 501 of such Act is amended by adding at the end the following: "(d) ENLARGEMENT OF BENEFITS. — "(1) GENERALLY.— During the period that begins on the date of the enactment of this subsection— "(A) subsection (c) of this section shall be applied by substituting'130'for'65'; "(B) section 2(c) of the Railroad Unemployment Insurance Act shall be applied— "(i) by substituting '13 (but not more than 130 days)' for '7 (but not more than 65 days)' in the table; and "(ii) by substituting 'but not by more than 130 days' for 'but not by more than sixty-five days' in the second proviso; and "(C) section 2(h)(1) of the Railroad Unemployment Insurance Act shall be applied by substituting '13' for 'seven'. "(2) PHASE-OUT.—Effective on and after June 14, 1992, para- Effective date, graph (1) of this subsection shall not apply. Notwithstanding the preceding sentence, in the case of an individual who is receiving the extended benefits under section 2(c) of the Railroad Unemployment Insurance Act for persons with 10 or more but less than 15 years of service, or extended benefits under this section, for any day during the week ending June 13,
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