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made by specific order and in no case for a period of time exceeding one hundred and twenty days. Details so made may, on expiration, be renewed from time to time by order of the Board, in each particular case, for periods not exceeding one hundred and twenty days."

Sec. 25. Subsection (h) of section 1 of the Railroad Retirement Act of 1937 (50 Stat. 307) is hereby amended by adding thereto the following sentence: "For the purposes of determining monthly compensation and years of service and for the purposes of subsections (a), (c), and (d) of section 2 and subsection (a) of section 5 of this Act, compensation earned in the service of a local lodge or division of a railway-labor-organization employer shall be disregarded with respect to any calendar month if the amount thereof is less than $3 and (1) such compensation is earned between December 31, 1936, and April 1, 1940, and taxes thereon pursuant to sections 2 (a) and 3 (a) of the Carriers Taxing Act of 1937 or sections 1500 and 1520 of the Internal Revenue Code are not paid prior to July 1, 1940; or (2) such compensation is earned after March 31, 1940.

SEC. 26. Section 9 of the Railroad Retirement Act of 1937 is hereby amended to read as follows:

"SEO. 9. (a) If the Board finds that at any time more than the correct amount of annuities, pensions, or death benefits has been paid to any individual under this Act or the Railroad Retirement Act of 1935 or a payment has been made to an individual not entitled thereto (including payments made prior to July 1, 1940), recovery by adjustments in subsequent payments to which such individual is entitled under this Act or any other Act administered by the Board may, except as otherwise provided in this section, be made under regulations prescribed by the Board. If such individual dies before recovery is completed, recovery may be made by set-off or adjustments, under regulations prescribed by the Board, in subsequent payments due, under this Act or any other Act administered by the Board, to the estate, designee, next of kin, legal representative, or surviving spouse of such individual, with respect to the employment of such individual.

“(b) Adjustments under this section may be made either by deductions from subsequent payments or, with respect to payments which are to be made during a lifetime or lifetimes, by subtracting the total amount of annuities, pensions, or death benefits paid in excess of the proper amount from the actuarial value, as determined by the Board, of such payments to be made during a lifetime or lifetimes and recertifying such payments on the basis of the reduced actuarial value. In the latter case, recovery shall be deemed to have been completed upon such recertification.

"(c) There shall be no recovery in any case in which more than the correct amount of annuities, pensions, or death benefits under this Act or the Railroad Retirement Act of 1935 has been paid to an individual or payment has been made to an individual not entitled thereto (including payments made prior to July 1, 1940) who, in the judgment of the Board, is without fault when, in the judgment of the Board, recovery would be contrary to the purpose of the Acts or would be against equity or good conscience.

“(d) No certifying or disbursing officer shall be held liable for any amount certified or paid by him in good faith to any person where

Board, recgainst equity disbursing, om

the recovery of such amount is waived under subsection (c) of this section or has been begun but cannot be completed under subsection (a) of this section."

Sec. 27. (a) Subsection (e) of section 1532 of the Internal Revenue Code is amended by adding thereto the following sentence: "For the purpose of determining the amount of taxes under sections 1500 and 1520, compensation earned in the service of a local lodge or division of a railway-labor-organization employer shall be disregarded with respect to any calendar month if the amount thereof is less than $3 and (1) such compensation is earned before April 1, 1940, and the taxes thereon under such sections are not paid before July 1, 1940, or (2) such compensation is earned after March 31, 1940."

(b) For the purpose of determining the amount of taxes under sections 2 (a) and 3 (a) of the Carriers Taxing Act of 1937, compensation earned in the service of a local lodge or division of a railwaylabor-organization employer shall be disregarded with respect to any calendar month if the amount thereof is less than $3 and the taxes thereon under such sections are not paid before July 1, 1940.

Approved, October 10, 1940.

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(PUBLIC LAW 640—77TH CONGRESS)
(CHAPTER 463—2D SESSION)

(H. R. 7212]

AN ACT To amend section 13 (d) of the Railroad Unemployment Insurance Act. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the proviso contained in the third paragraph of subsection (d) of section 13 of the Railroad Unemployment Insurance Act, as amended (which proviso relates to the postponement of withholding from certification for payment to States, in certain cases, of amounts for the administration of State unemployment compensation laws) is amended as follows:

(1) By striking out “until July 1, 1942” and by inserting in lieu thereof the following: "until July 1, 1944, or until a date one hundred and eighty days after the adjournment of the first session of the legislature of such State beginning after July 1, 1942, whichever date is the earlier"; and

(2) By adding at the end of such proviso the following sentence: “An enactment of any State legislature providing for the transfer (from the State's account in the Unemployment Trust Fund to the railroad unemployment insurance account) of all interest earned upon contributions which are collected with respect to employment occurring after such enactment by such State pursuant to its unemployment compensation law and credited to its account in the Unemployment Trust Fund (until the total of such transfers equals the amounts which otherwise would be required to be withheld from certification under this subsection), shall be deemed an effective authorization and direction to the Secretary of the Treasury as required by this subsection; and for purposes of computing the interest to be so transferred, amounts withdrawn by such State from its account in the Unemployment Trust Fund after the date of such State enactment shall be considered to be first charged against the amounts credited to such State's account prior to the date of such State enactment: Provided, however, That if at any time after such enactment the provision for transfer therein contained for any reason fails to be operative to effect the transfers of interest as therein prescribed, and such State has not otherwise made an effective authorization and direction to the Secretary of the Treasury as required by this subsection, the Social Security Board shall immediately after such failure or, on the date otherwise provided in this subsection for the beginning of withholdings from certification, whichever is later, begin to make the withholdings from certification provided for in this subsection in the same manner and to the same extent as if such enactment by such State had not been enacted, except that the amounts of the certifications withheld shall be reduced by the total amount, if any, which has been transferred from interest pursuant to such enactment."

Approved, June 30, 1942.

(PUBLIC LAW 202—79TH CONGRESS]
(CHAPTER 434–1st SESSION]

(H. J. Res. 116]

JOINT RESOLUTION To facilitate the execution of subsection (d) of section 13 of the Railroad Un

employment Insurance Act, as amended. Whereas subsection (d) of section 13 of the Railroad Unemployment

Insurance Act, as amended, has been executed with respect to all

States other than the State of Kentucky; and Whereas it is deemed by the public authorities of the State of Ken

tucky to be more appropriate that in connection with the provision by the State of Kentucky for the execution of the provisions of said subsection there be specified a sum certain as the total amount to be transferred in accordance with the provisions of said sub

section; and Whereas it has been determined that the sum of $1,260,000 is substan

tially equivalent to the amounts which would after June 30, 1944, be transferred or withheld from the State of Kentucky pursuant to said subsection: Now, therefore, be it

Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That, notwithstanding any provision of law to the contrary, the sum of $1,260,000 shall constitute the total amount remaining after June 30, 1944, to be withheld by the Social Security Board pursuant to subsection (d) of section 13 of the Railroad Unemployceat Insurance Act, as amended, from certification to the Secretary of the Treasury for payment for the administration of the Kentucky unemployment compensation law. The provisions of subsection (f) of section 13 of the Railroad Unemployment Insurance Act, as amended, shall apply to such withhold. ing in the same manner as such subsection is applicable in the event of any transfer or withholding in accordance with subsection (d) of such section.

Approved October 26, 1945.

(Public Law 599—79TH CONGRESS)
(CHAPTER 743—20 SESSION)

(H. R. 3420)

AN ACT To provide for refunds to railroad employees in certain cases, so as to place the

various States on an equal basis, under the Railroad Unemployment Insurance Act, with respect to contributions of employees.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) notwithstanding any other provision of law, in any case where an employee amount (as hereinafter defined) was paid from a State unemployment fund to the Unemployment Trust Fund, an aggregate amount equal thereto shall be paid from the Unemployment Trust Fund, as refunds, to employees who paid into the State fund the contributions upon which such payment into the Unemployment Trust Fund was based, except that in case any such employee is deceased, payment shall be made to his estate; and the payment so made in the case of any employee shall be in proportion to the contributions paid by such employee into the State fund: Provided, That payment in any such case shall be made only if application therefor is made to the Railroad Retirement Board within twelve months after the date of enactment of this Act.

(b) As used in this Act

(1) The term "employee amount” means any amount paid from a Staté unemployment fund to the Unemployment Trust Fund which would not have been required to be paid, under the provisions of section 13 (c) of the Railroad Unemployment Insurance Act, if such section 13 (c) had not required payment of amounts based on contributions collected from employees.

(2) The term "Unemployment Trust Fund” means the fund established by section 904 of the Social Security Act.

(3) The term "employees" has the same meaning as in the Railroad Unemployment Insurance Act. Approved August 2, 1946.

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