Adds a new subsection (n) to 42 U.S.C. 503 requiring State unemployment laws to allow excepted Federal employees to apply for and receive unemployment compensation for weeks they perform emergency work during lapses in appropriations in FY2026 or FY2027; requires repayment to the State if the employee also receives pay under 31 U.S.C. 1341(c)(2), treats unrepaid amounts as overpayments with recovery mechanisms, directs repayment proceeds into the State unemployment fund, and requires the Secretary of the Treasury (based on certifications from the Secretary of Labor) to pay States 100% of such compensation and related administrative expenses from the Unemployment Trust Fund.