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 with fewer than 500 employees from higher unemployment insurance premiums caused by unpaid state loans. It amends tax code rules to prevent these businesses from being penalized if their state hasn't repaid federal loans used for unemployment benefits. Specifically, it blocks the standard premium calculation from applying to qualifying small businesses when states owe money to the federal government. The change applies to tax years starting after the bill becomes law, directly affecting small employers in states that have received federal unemployment assistance.