mination of the same legal and factual issues under any other Act of Congress, of every party notified as hereinabove provided of his right to participate in the proceedings."

SEC. 21. Section 6 of said Act is hereby amended to read as follows:

"SEC. 6. Employers shall file with the Board, in such manner and at such times as the Board by regulations may prescribe, returns under oath of compensation of employees' and, if the Board shall so require, shall distribute to employees annual statements of compensation: Provided, That no returns shall be required of employers which would duplicate information contained in similar returns required under any other Act of Congress administered by the Board. The Board's record of the compensation so returned shall, for the purpose of determining eligibility for and the amount of benefits, be conclusive as to the amount of compensation earned by an employee during the period covered by the return, and the fact that the Board's records show that no return was made of the compensation claimed to be earned by an employee during a particular period shall, for the purposes of determining eligibility for and the amount of benefits, be taken as conclusive that no compensation was earned by such employee during that period, unless the error in the amount of compensation in the one case, or failure to make a record return of the compensation in the other case, is called to the attention of the Board within eighteen months after the date on which the last return covering any portion of the calendar year which includes such period is required to have been made."

SEC. 22. Subsection (c) of section 11 of said Act is hereby amended to read as follows:

"(c) Notwithstanding any other provision of law, all moneys at any time credited to the fund are hereby permanently appropriated to the Board to be continuously available to the Board without further appropriation for any expenses necessary or incidental to administering this Act. Determinations of the Board whether requisition should he made from and whether changes or encumbrances should be made upon the fund or an approrpriation for administrative expenses arising in any other authorized activity of the Board shall be binding and conclusive for all purposes and upon all persons, including the Comptroller General and any other administrative or accounting officer, employee, or agent of the United States, and shall not be subject to review in any manner.'

SEC. 23. Subsection (d) of section 11 of said Act is hereby amended to read as follows:

"(d) No part of the fund shall lapse at any time or be carried to the surplus fund or any other fund, except that at the expiration of each fiscal year there shall be transferred from the fund and credited to the account such part as the Board deems proper of the excess, if any, of the amount previously credited to the fund over the total amount expended by the Board for the purpose of administering this Act."

SEC. 24. Section 11 of said Act is hereby further amended by adding thereto the following subsection:

"(e) There is hereby established in the Treasury of the United States a permanent administrative revolving fund for the Railroad Retirement Board. All funds in the railroad unemployment insurance administration fund or in any other appropriation heretofore or hereafter made for any administrative expenses of the Board shall be available for requisition into the revolving fund. At the beginning of each fiscal year the Board shall requisition from the railroad unemployment insurance administration fund or from any other appropriation for administrative expenses of the Board in administering this Act or in any other authorized activity of the Board advances, in such total sum not in excess of $1,000,000, as the Board may determine shall constitute the working capital of the revolving fund. The Board shall from time to time replenish the working capital of the revolving fund by requisitioning from the railroad unemployment insurance administration fund and from other appropriations for administrative expenses of the Board such sums, without itemization by objects of expenditure, as will reimburse the revolving fund, for administrative expenses certified for payment therefrom, in such proportions as the Board determines the expenses incurred in administering the respective activities for which the appropriations were made bear to all administrative expenses of the Board. At the end of each fiscal year the unexpended balance of the working capital in the revolving fund shall revert to each fund or other apporpriation from which an advance was requisitioned at the beginning of the fiscal year in the amount of such advance less such expenditures (ascertained in the same manner as above provided with respect to requisitions for reimbursement) as have been made from the working capital for administering the activity for which the appropriation was made and

with respect to which the Board finds the revolving fund has not theretofore been reimbursed, and each such appropriation shall be encumbered in the amount required for the liquidation of all obligations or proportions of obligations incurred in administering the activity for which such appropriation was made and remaining unliquidated at the end of the fiscal year. The appropriation, in the amount so encumbered, shall continue to be available for reimbursing the revolving fund with respect to expenditures made in the liquidation of obligations for which the appropriation was encumbered. On or before November 1 after the close of each fiscal year the Board shall requisition from each such appropriation the amounts required to reimburse the revolving fund with respect to all expenses of such fiscal year certified for payment after the close of the fiscal year up to and including October 31 following the close of such fiscal year. After November 1 of each year any obligation for expenses of the fiscal year last ended shall be payable directly from the appropriation for administrative expenses of the activity in which such obligation was incurred. Notwithstanding the objects of expenditure or limitations thereon stated in any Act making an appropriation for administrative expenses of the Board for the fiscal year 1941 or any subsequent fiscal year, all moneys at any time credited to the revolving fund shall be continuously available to the Board (except as hereinbefore provided) for any expenses necessary or incidental to administering this Act or to any other authorized activity of the Board, including personal services in the District of Columbia and elsewhere; travel expenses, including expenses of attendance at meetings when authorized by the Board and including expenses of packing, crating, drayage, and transportation of household goods and other personal effects (not to exceed in any one case five thousand pounds) of officers and employees when transferred from one official station to another for permanent duty upon specific authorization of the Board; and in addition to such expenses of travel by automobile as may be authorized outside the corporate limits of official stations of employees, allowances on a mileage basis at a rate not to exceed 3 cents a mile to employees of the Board for travel by privately owned automobile on official business for the Board within the corporate limits of their official stations; actual transportation expenses and not to exceed $10 per diem to cover subsistence and other expenses while in attendance at and en route to and from the place to which he is invited, to any person other than an employee of the Federal Government who may be invited to the city of Washington or elsewhere for conference or advisory purposes in furthering the work of the Board; when found by the Board to be in the interest of the Government, not exceeding 3 per centum, in any fiscal year, of the amounts becoming available during such year for requisition into the revolving fund, for engaging persons or organizations, by contract or otherwise, for any special technical or professional services, determined necessary by the Board, including but not restricted to accounting, actuarial, statistical, and reporting services, without regard to section 3709 of the Revised Statutes (U. S. C., title 41, sec. 5) and the provisions of other laws applicable to the employment and compensation of officers and employees of the United States; purchase and exchange, operation, maintenance, and repair of motor-propelled passenger-carrying vehicles to be used only for official purposes in the District of Columbia and in the field; printing and binding (in the amount provided in annual appropriations plus such amounts as the Board may allot therefor from any continuing appropriation available for printing and binding); purchase and exchange of lawbooks, books of reference, and directories; periodicals, newspapers, and press clippings, in such amounts as the Board deems necessary, without regard to the provisions of section 192 of the Revised Statutes; membership fees or dues in organizations which issue publications to members only, or to members at a lower price than to others, payment for which may be made in advance; rentals in the District of Columbia or elsewhere; if found by the Board to be necessary to expedite the certifications to the Board by the Civil Service Commission of persons eligible to be employed by the Board and to the extent that the Board finds such expedition necessary, meeting the expenses of the Civil Service Commission in holding examinations for testing the fitness of applicants for admission to the classified service for employment by the Board pursuant to the second paragraph of section 12 (1) of this Act, but not to exceed the additional expenses found by the Board to have been incurred by reason of the holding of such examinations; and items for public instruction and information deemed necessary by the Board: Provided, That section 3709 of Revised Statutes (U. S. C., title 41, sec. 5) shall not be construed to apply to any purchase or procurement of supplies or services by the Board from moneys in the fund when the aggregate amount involved does not exceed $300. No limitation on the availability, expenditure, or disbursement of appropriated funds of the United States contained in any Act, whether heretofore or hereafter enacted, making an

appropriation for the fiscal year 1941, or in any Act hereafter enacted, or shall apply to the availability, expenditure, or disbursement of funds from the revolving fund unless such Act specifically states that such limitation shall apply to the availability, expenditure, or disbursement of funds from the revolving fund."

SEC. 25. The first paragraph of subsection (1) of section 12 of said Act is hereby amended by adding thereto the following sentence: "A person in the employ of the Board on June 30, 1939, and on June 30, 1940, and who has had experience in railroad service, shall acquire a competitive classified civil-service status if, after recommendation by the Board to the Civil Service Commission, he shall pass such noncompetitive tests of fitness for the position for which the Board recommends him as the Civil Service Commission may prescribe."

SEC. 26. Subsection (1) of section 12 of said Act is hereby further amended by changing the period at the end thereof to a colon and adding the following: "Provided further, That the Board may, without regard to civil-service laws and the Classification Act of 1923, appoint persons to accept registration of employees and perform services incidental thereto and may compensate such persons on a piece-rate basis to be determined by the Board. Notwithstanding the provisions of the Act of June 22, 1906 (34 Stat. 449), or any other provision of law, the Board may detail employees from stations outside the District of Columbia to other stations outside the District of Columbia or to service in the District of Columbia, and may detail employees in the District of Columbia to service outside the District of Columbia: And provided further, That all details hereunder shall be 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. 27. Section 12 of said Act is hereby further amended by adding thereto the following subsection:

"(n) Notwithstanding any other provisions of law, the Board is authorized to grant leaves of absence with pay, in addition to such leaves of absence with pay as are now otherwise authorized for employees of the United States, to any employee of the Board whose annual rate of pay does not exceed $3,300, as compensation for overtime work required by the exigencies of the service, authorized as the Board may prescribe, and performed at any station at which claims for benefits are received, adjudicated, and certified for payment; such leaves of absence to be granted at the rate of one day for every four hours of overtime work, but not to exceed a total of twenty-six days, exclusive of Sundays and holidays, in any one calendar year."

SEC. 28. 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. 29. Section 9 of the Railroad Retirement Act of 1937 is hereby amended to read as follows:

"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 subsection, 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 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 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. 30. Subsection (e) of section 1532 of the Internal Revenue Code is hereby amended by adding thereto the following sentence: "For the purposes of determining the amount of taxes due pursuant to sections 1500 and 1520 of this subchapter and 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 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 1500 and 1520 of the Internal Revenue Code or sections 2 (a) and 3 (a) of the Carriers Taxing Act of 1937 are not paid prior to July 1, 1940; or (2) such compensation is earned after March 31, 1940."

[S. 3925, 76th Cong., 3d sess.]

A Bill To amend the Railroad Unemployment Insurance Act, approved June 25, 1938, as amended June 20, 1939

Be it enacted by the Senate and House of Representatives of the United States of of America in Congress assembled, That subsection (h) of section 1 of the Railroad Unemployment Insurance Act, approved June 25, 1938 (52 Stat. 1094), as amended June 20, 1939 (53 Stat. 845), is hereby amended to read as follows:

"(h) The term 'registration period' means, with respect to any employee, the period of fourteen consecutive calendar days which begins with the first day for which such employee registers in accordance with such regulations as the Board may prescribe, and thereafter each period of fourteen consecutive calendar days which begins with the first day for which he next registers after the end of his last preceding registration period."

SEC. 2. Subsection (j) of section 1 of said Act is hereby amended by inserting the following sentence at the end of the first sentence thereof: "The term 'remuneration' also includes earned income other than for services for hire when in excess of an average of $1 per day during any registration period, if the accrual thereof in whole or in part is ascertainable with respect to a particular day or particular days."

SEC. 3. Subsection (1) of section 1 of said Act is hereby amended to read as follows:

"(1) The term 'base year' means the calendar year immediately preceding the beginning of the benefit year."

SEC. 4. Subsection (n) of section 1 of said Act is hereby amended to read as follows:

"(n) The term 'benefit year' means the twelve months' period beginning July 1 of any year and ending June 30 of the following year, except that a registration period beginning in one benefit year and ending in another shall be deemed to be in the benefit year in which it begins."

SEC. 5. Subsection (a) of section 2 of said Act is hereby amended to read as follows:

"(a) A qualified employee shall be paid benefits for each day of unemployment in excess of four during any registration period other than that prescribed as a waiting period in section 3 of this Act.

"The benefits payable to any such employee for each such day of unemployment shall be the amount appearing in the following table in column II on the line on

which, in column I, appears the compensation range containing the total amount of compensation payable to him with respect to employment in his base year:

SEC. 6. Subsection (b) of section 3 of said Act is hereby amended by striking out the first sentence thereof and substituting therefor the following: "Within his benefit year he has had a waiting period of one registration period during which he had at least seven days of unemployment.'

SEC. 7. Paragraph (iv) of subsection (a) of section 4 of said Act is hereby amended by striking therefrom the term "half month" and inserting in lieu thereof the term "registration period".

SEC. 8. Paragraph (vi) of subsection (a) of section 4 of said Act is hereby amended to read as follows:

"(vi) any day in any registration period comprising the last fourteen days of a period of twenty-eight days with respect to which the Board finds that he earned, in train and engine service, yard service, dining-car service, sleeping-car service, parlor-car service, or other Pullman car or similar service, or express service on trains, at least the equivalent of thirty-two times his daily benefit rate;".

SEC. 9. Subsection (a) of section 4 of said Act is hereby further amended by adding at the end thereof the following additional paragraph:

"(vii) any Sunday which is not immediately preceded and immediately followed by a day of unemployment other than a holiday; and any holiday which is not immediately preceded and immediately followed by a day of unemployment other than a Sunday or other holiday.'

SEC. 10. Subsections (a) and (b) of section 8 of said Act are hereby amended to read as follows:

(a) Every employer shall pay a contribution, with respect to having employees in his service, equal to the percentage hereinafter set forth of so much of the compensation as is not in excess of $300 for any calendar month payable by him to any employee with respect to employment after June 30, 1939: Provided, however, That if compensation is payable to an employee by more than one employer with respect to any such calendar month, the contributions required by this subsection shall apply to not more than $300 of the aggregate compensation payable to said employee by all said employers with respect to such calendar month, and each such employer shall be liable for that proportion of the contribution with respect to such compensation which the amount payable by him to the employee with respect to such calendar month bears to the aggregate compensation payable to such employee by all employers with respect to such calendar month

"(i) with respect to employment during the fiscal year beginning July 1, 1939, and ending June 30, 1940, the rate shall be 3 per centum;

"(ii) with respect to employment during any fiscal year after June 30, 1940, the rate shall be that appearing in the following table in column II on the line on which appears, in column I, a range of amounts within which falls the amount of the assets of the railroad unemployment insurance account as of June 30, of the preceding fiscal year:

Column I

Insurance account assets

Less than $100,000,000

$100,000,000, but less than $125,000,000.
$125,000,000 or more..

Column II Contribution rate

3 percent

2 percent

1 percent

"It shall be the duty of the Board, as soon as practicable after the close of each fiscal year, to make a determination of the amount of the assets of the account as of June 30 of said year and give notice thereof, and of the resulting contribution rate for the ensuing year, to all employers and employee representatives subject to this Act. In making such determination, the Board shall include as assets of the account, in addition to all amounts credited thereto, all amounts transferable to that account under the provisions of sections 13 and 14 of this Act, and shall make