This bill amends section 303 of the Social Security Act to mandate that states provide unemployment compensation to certain federal employees during government shutdowns. Specifically, it requires states to allow excepted Federal employees performing emergency work to apply for and receive these benefits during lapses in appropriations in fiscal years 2026 or 2027. An "excepted Federal employee" is defined as one who is not being paid due to a lapse in appropriations but is required to perform emergency work. If an employee later receives back pay for the period they received unemployment compensation, they are required to repay those benefits to the state. To facilitate this, the Secretary of the Treasury is directed to pay states an amount equal to 100 percent of the total unemployment compensation provided to these federal employees. This reimbursement also covers any additional administrative expenses incurred by the state in relation to such compensation. Funds from the Unemployment Trust Fund will be used to make these payments to states. Any compensation not repaid by an employee is to be treated as an overpayment, allowing the state to recover it through its standard procedures, with all recovered funds deposited back into the state's unemployment fund.