To amend the Internal Revenue Code of 1986 to protect small businesses from unemployment insurance premium increases by reason of unrepaid State advances.

This bill protects small businesses from higher unemployment insurance premiums by exempting them from calculations tied to unrepaid state loans. Specifically, it amends tax code provisions so businesses with fewer than 500 employees (as measured at year-end) cannot have their premiums increased due to unpaid state advances. The change applies to taxable years starting after the bill becomes law, directly affecting qualifying small businesses that would otherwise face higher costs. This is a technical adjustment to existing tax code rules, not a new benefit or funding mechanism.