106 STAT. 4 PUBLIC LAW 102-244 —FEB. 7, 1992 26 USC 3304 note. Federal Register, publication. 26 USC 3304 note. 26 USC 3304 note. 26 USC 6655. 26 USC 6655 note. 26 USC 6157 note. (B) by striking "20-WEEK" in the subsection heading and inserting "HIGH UNEMPLOYMENT". (4) Section 102 of such Act is eunended by striking subsection (d). (5) Subsection (e) of section 102 of such Act is Eimended to read as follows: "(e) SPECIAL RULES. — "(1) MINIMUM DURATION. — A high unemployment period shall last for not less than 13 weeks. "(2) NOTIFICATION BY SECRETARY.— When a determination has been made that a high unemployment period is beginning or ending with respect to a State, the Secretary shall cause notice of such determination to be published in the Federal Register." (6) Paragraph (1) of section 102(g) of such Act is amended by striking "20-week period or 13-week period" and inserting "high unemployment period". (7) Paragraph (2) of section 102(g) of such Act is amended by striking "20-week period" and inserting "high unemployment period". (8) Section 106(b) of such Act is amended by striking "paragraph (3), (4), or (5)" and inserting "paragraph (3) or (4)". (c) EFFECTIVE DATE. —The amendments made by this section shall apply to weeks of unemployment beginning after the date of the enactment of this Act. SEC. 2. EXTENSION OF PROGRAM. Sections 102(f)(1)(B), 102(f)(2), and 106(a)(2) of the Emergency Unemployment Compensation Act of 1991 (Public Law 102-164, as gimended) are each amended by striking "June 13, 1992" and inserting "July 4, 1992". SEC. 3. TEMPORARY INCREASE IN AMOUNT OF CORPORATE ESTI- MATED TAX PAYMENTS. (a) GENERAL RULE. —Subparagraph (A) of section 6655(d)(3) of the Internal Revenue Code of 1986 (relating to temporary increase in amount of installment based on current year tax) is amended by striking the table contained in such subparagraph and inserting the following: "In the case of a taxable year ' The current year beginning in: percentage is: 1992 93 1993 thiw 1996 "!!!!!!!!!!!!!!!!!!!!!]!!!!!!!!!!!!!!!I!!!!!!!!!]!!!!!!!!!!I!!!!!!!!!!! 95. " (b) EFFECTIVE DATE. —The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 1992. SEC. 4. EXTENSION OF TIME FOR PAYMENT OF ADDITIONAL FUTA TAXES. (a) IN GENERAL. —Notwithstanding any other provision of law, if a qualified taxpayer is required to pay additional taxes for taxable years beginning in 1991 with respect to any employment in any State by reason of such State being declared a credit reduction State, such taxpayer may elect to defer the filing and payment of such additional taxes to a date no later than June 30, 1992. (b) INTEREST. —Notwithstanding subsection (a), for piu-poses of section 6601(a) of the Internal Revenue Code of 1986, the last date prescribed for payment of any additional taxes for which an election is made under subsection (a) shall be January 31, 1992.
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