Page images
PDF
EPUB
[merged small][merged small][ocr errors][merged small]

Pub. Law 94-92

August 9, 1975 (2) by striking out the second paragraph and inserting in lieu thereof the following: “The daily benefit rate with respect to any such employee for such day of unemployment or sickness shall be in an amount equal to 60 per centum of the daily rate of compensation for the employee's last employment in which he engaged for an employer in the base year, but not less than $12.70: Provided, however, That for registration periods beginning after June 30, 1975, but before July 1, 1976, such amount shall not exceed $24 per day of such unemployment or sickness and that for registration periods beginning after June 30, 1976, such amount shall not exceed $25 per day of such unemployment or sickness. The daily rate of compensation referred to in this paragraph shall be determined by the Board on the basis of information furnished to the Board by the employee, his employer, or both.”. (d) Section 2(c) of such Act is amended

(1) by inserting "except that notwithstanding the provisions of section 1(i) of this Act, in determining the employee's compensation in the base year for purposes of this proviso and the second proviso of this subsection, any money remuneration paid to the employee for services rendered as an employee not in excess of $775 in any month shall be taken into account” immediately before the colon at the end of the first proviso; and

(2) by inserting immediately after the colon at the end of the first proviso the following: "Provided further, That, with respect to an employee who has less than ten years of service as defined in section 1(f) of the Railroad Retirement Act of 1974, who did not voluntarily retire and did not voluntarily leave work without good cause, and who had current rights to normal benefits for days of unemployment in a benefit year but has exhausted such rights, the maximum number of days of, and amount of payment for, unemployment within such benefit year (as extended by the provisions of subsection (h) of this section) for which benefits may be paid shall be enlarged, but not by more than sixty-five days, to include all compensable days of unemployment within an extended benefit period determined pursuant to the provisions of subsection (h) of this section, but the total amount of benefits which may be paid to an employee for days of unemployment within such extended benefit period shall in no case exceed 50 per centum of

the employee's compensation in the base year:'. (e) Section 2 of such Act is further amended by adding at the end thereof the following new subsection:

“(h) (1) For purposes of the second proviso of subsection (c) of this section, an extended benefit period, with respect to an employee, shall begin on the first day of unemployment within a period of high unemployment following the day on which the employee exhausted his then current rights to normal benefits for unemployment and shall continue for seven successive fourteen-day periods (each of which periods shall constitute a registration period). If the general benefit year in which an employee's extended benefit period began ends within such extended benefit period, such benefit year shall, in the case of such employee, be deemed not to be ended until the last day of the extended benefit period. If an employee unemployed within a period of high unemployment is liot a 'qualified employee' for the general benefit vear then current but was a “qualified employee' for the preceding general benefit year, such preceding general benefit year shall, for purposes of the second proviso of subsection (c) of this section, in the case of such employee, be deemed not to be ended until the last day of such

[ocr errors][merged small]

89 STAT. 462

August 9, 1975

Pub, Law 94.92

employee's extended benefit period determined pursuant to the provisions of this subsection.

“(2) For purposes of subdivision (1) of this subsection, a “period Period of of high unemployment shall begin with the twentieth day after which- high unever of the following first occurs: (A) there is a national 'on' indicator employment, as defined in section 2033 (d) of Public Law 91-373, as amended, or 26 USC 3304 (B) a period of three consecutive calendar months in which, for each note. month included in such period, the rate of railroad unemployment

(seasonally adjusted) equalled or exceeded the lowest applicable unemployment rate specified for the national 'on' indicator in section 203(d) of Public Law 91-373, as amended, and shall end with the twentieth day after both of the following occur: (A) there is a national "off' indicator as defined in section 203 (d) of Public Law 91-33733, as amended, and (B) a period of three consecutive calendar months, in which, for each month included in such period, the rate of railroad unemployment (seasonally adjusted) was less than the lowest applicable unemployment rate specified for the national "off" indicator in section 203 (d) of Public Law 91-373, as amended.

“(3) For purposes of subdivision (2) of this subsection, the term "Rate of rail'rate of railroad unemployment for a month means the percentage road unarrived at by dividing (A) the average weekly number of individuals employment." who filed bona fide claims for benefits for days of unemployment in such month, excluding from such number those individuals whose unemployment was due to a stoppage of work because of a strike, lockout, or other labor dispute, by (B) the average midmonth count of employees of class I railroads and class I switching and terminal companies, as reported to the Interstate Commerce Commission, adjusted, as determined by the Board, to include all employees covered by this Act for the twelve months ending with the second calendar quarter preceding such month.

“(4) Determinations under this subsection shall be made by the Board in accordance with regulations prescribed by it. When a deter- Notice; mination has been made that a 'period of high unemployment' is publication in beginning or ending, the Board shall cause notice of such determination Federal to be published in the Federal Register. The Board shall also cause Register. to be published in the Federal Register the formula which it uses to Formulas; adjust the mid-month count of employees of class I railroads and class

nd place publication in I switching and terminal companies to include all employees covered

Federal

Register. by this Act, and the formula it uses to make seasonal adjustments in the rate of railroad unemployment.”.

(f) Section 3 of such Act is amended by striking out "seven” and 45 USC 353. inserting in lieu thereof “five”.

(g) Section 8(a) of such Act is amended by striking out the last time five lines in the table contained therein and inserting in lieu thereof

contributions. the following:

45 USC 358. “$300,000,000 or more.-

0.5 $200,000,000 or more but less than $300,000,000 --

4.0 $100,000,000 or more but less than $200.000.000.-

5.5 $50,000,000 or more but less than $100,000,000.Less than $50,000,000---

(h) Section 8(b) of such Act is amended by striking out the first Employee . sentence thereof and inserting in lieu thereof the following: "Each representatives employee representative shall pay a contribution with respect to so contributions, much of the compensation paid to him for services performed as an employee representative during any month after December 1975 as is not, for any such calendar month, in excess of $400, at the rate applicable to employers in accordance with subsection (a) of this section.”.

-----------------

[ocr errors]

89 STAT. 463

45 USC 360.

45 USC 361.

Effective
dates.
45 USC 351
note,

Pub, Law 94-92

August 9, 1975 (i) Section 10(a) of such Act is amended

(1) by striking out “0.25” from clause (i) and inserting in lieu thereof 0.5”; and

(2) by striking out “and pursuant to subsection (h) of this section” from clause (ii). (j) Section 11(a) of such Act is amended by striking out "0.25" from clause (i) and inserting in lieu thereof “0.5”.

Sec. 2. (a) The amendment made by section 1(a) of this Act shall be effective with respect to days of sickness in registration periods beginning after June 30, 1975.

(b) The amendment with respect to qualifying conditions made by section 1(f) shall be effective for services rendered after December 31, 1973.

(c) The amendments made by sections 1(b), 1(c), and 1(d) (1) of this Act shall be effective with respect to days of unemployment and days of sickness in registration periods beginning after June 30, 1975: Provided, however, That the amount of benefits paid for days of unemployment or days of sickness in a registration period beginning after June 30, 1975, and prior to the date of enactment of this Act shall, if paid to an employee who is covered by a nongovernmental plan for linemployment or sickness insurance and who has been paid benefits linder such plan for one or more days within the registration period, be reduced by the amount, if any, by which the benefits paid to him under the nongovernmental plan would have been reduced if this Act had been enacted prior to July 1, 1975, so that the employee will receive the full amount of the combined benefits that he would have received under the Railroad Unemployment Insurance Act and the nongovernmental plan if the benefit increases provided by this Act had been enacted prior to said date. The amount of each such reduction in the benefits paid under the amendment made by section 1(c) (2) of this Act shall be paid over by the Board to the insurer of the nongovernmental plan or to the employer if a self-insurer. Reductions in benefits and payments to insurers and employers hereunder shall be made on claims filed with the Board by such insurers and employers within thirty days after the date of enactment of this Act.

(d) The amendments made by sections 1(d) (2) and 1(e) of this Act shall be effective with respect to days of unemployment in registration periods beginning after June 30, 1975.

(e) The amendments made by sections 1(g), 1(h), 1(i) (1)a and 1(j) of this Act shall be effective with respect to compensati paid for services rendered after December 31, 1975.

(f) The amendment made by section 1(i) (2) of this Act shall be effective on the date of enactment of this Act.

45 USC 367.

TITLE II-AMENDMENTS TO THE RAILROAD RETIRE-
MENT ACT OF 1974 AND THE RAILROAD RETIREMENT
TAX ACT

Railroad re-
tirement ac-
count.
45 USC 23.n.

Sec. 201. (a) Section . 15(a) of the Railroad Retirement Act of 1974 is amended by striking out "authorized to be” in the second sentence thereof.

(b) Section 15(b) of such Act is amended by striking out "authorized to be” the first time it appears therein.

(c) Section 15(c) of such Act is amended by striking out "authorized to be” in the second sentence thereof and by adding immediately after “June 30, 1975," the words “out of any moneys in the Treasury not otherwise appropriated,".

89 STAT. 464

August 9, 1975

Pub, Law 94.92 (d) Section 15 of such Act is further amended by inserting at the 45 USC 23.n. end thereof the following new subsection:

“(h) There are hereby authorized to be appropriated from time to Appropriation time such sums as may be necessary to provide for the expenses of the authorization, Board in administering the provisions of this Act.”

(e) The amendments made by this section shall be effective Janu- Effective date, ary 1, 1977.

Sec. 202. (a) Section 204 of the Act entitled “An Act to amend the Railroad Retirement Act of 1937 to revise the retirement system for employees of employers covered thereunder, and for other purposes”, approved October 16, 1974 (88 Stat. 1352), is amended by adding at the 45 USC 231 end thereof the following new subsection :

note. "(c) An individual who was awarded an annuity under section 2(a) Annuity of the Railroad Retirement Act of 1937 shall not be entitled to an eligibility. annuity amount computed under the provisions of section 3(c) of the 45 USC 228b, Railroad Retirement Act of 1974: Provided, however, That the provi- 45 USC 231b. sions of this subsection shall not be applicable (i) to an individual who will have rendered at least twelve months of service as an employee to an employer (as defined in the Railroad Retirement Act of 1974) after December 31, 1974, or (ii) to an individual who was awarded an annuity under section 2(a)4 or 2(a)5 of the Railroad Retirement Act of 1937 and who recovered from disability and returned to the service of an employer (as.defined in the Railroad Retirement Act of 1974) after December 31, 1974.".

(b) The amendment made by this section shall be effective Janu- Effective date. ary 1, 1975.

SEC. 203. (a) Section 1402(b) of the Internal Revenue Code of 1954 26 USC 1402. is amended by striking out“, but solely with respect to the tax imposed by section 1401 (b),” from item (B) of the second sentence thereof.

(b) Section 3231(e) of the Internal Revenue Code of 1954 is 26 USC 3231 amended by striking out “$3” from the fifth sentence of paragraph (1) and inserting in lieu thereof “$25”.

(c) The amendments made by this section shall be effective Jan- Effective date, uary 1, 1975, and shall apply only with respect to compensation paid 26 USC 1402 for services rendered on or after that date.

note, Approved August 9, 1975.

LEGISLATIVE HISTORY:

HOUSE REPORT No. 94-384 (Comm. on Interstate and Foreign Commerce).
CONGRESSIONAL RECORD, Vol. 121 (1975):

July 24, considered and passed House,
July 29, considered and passed Senate, amended.
July 30, House concurred in Senate amendment.

89 STAT. 465

Public Law 94-93
94th Congress, H. R. 9091

August 9, 1975

An Act

To provide that certain uneinployment compensation funds may be used for

repayable loans to the Virgin Islands.

Be it enacted by the Senate and House of Representatives of the 1 United States of America in Congress assembled, That appropriations Virgin Islands, provided for advances to the unemployment trust fund and other repayable funds in the Second Supplemental Appropriations Act, 1975, shall loans; railroad also be available for repayable loans to the Virgin Islands, as author

retirement ized by title III of the Emergency Compensation and Special Unem

payroll taxes. ployment Assistance Extension Act of 1975: Provided, That no loan

Ante, p. 173.

26 USE 2304 may be made for any month beginning after June 30, 1976, and that note. the aggregate of such loans will not exceed $5,000,000,

TITLE II-AMENDMENTS TO THE RAILROAD RETIRE

MENT TAX ACT, AS AMENDED

Sec. 201. Section 3201 of the Railroad Retirement Tax Act is 26 USC 320L | amended by striking out "compensation paid to such employee" and inserting in lieu thereof "compensation paid in any calendar month to such employee".

Sec. 202. Section 3211(a) of the Railroad Retirement Tax Act 26 USC 3211. is amended by striking out “compensation paid to such employee representative" and inserting in lieu thereof "compensation paid in any calendar month to such employee representative”.

Sec. 203. Section 3221 (a) of the Railroad Retirement Tax Act is 26 USC 3221. amended by striking out "compensation paid by such employer” and inserting in lieu thereof “compensation paid in any calendar month by such employer”.

Sec. 204. Section 3231 (e) (1) of the Railroad Retirement Tax Act 26 USC 3231. is amended by striking out the first sentence and inserting in lieu thereof:

"The term 'compensation' means any form of money remuneration "Compensation," paid to an individual for services rendered as an employee to one or more employers."

Sec. 205. Section 3231 (e) (2) of the Railroad Retirement Tax Act is amended by striking out the first sentence thereof.

Sec. 206. Section 3231 (e) (2) of the Railroad Retirement Tax Act is amended by adding as the first sentence thereof:

“An employee shall be deemed to be paid compensation in the period during which such compensation is earned only upon a written request by such employee, made within six months following the payment, and a showing that such compensation was earned during a period other than the period in which it was paid.”.

89 STAT. 466

« PreviousContinue »