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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. Determinations of the Board whether the fund or an appropriation for the administration of the [Railroad Retirement Act of 1937 and the Railroad Retirement Act of 1935] Railroad Retire ment Act of 1914 is properly chargeable with the authorized expenses, or parts thereof, incurred in the administration of such [Acts) Act, or of this Act, 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.

DUTIES AND POWERS OF THE BOARD

Sec. 12. (a) ***

(1) In addition to the powers and duties expressly provided, the Board shall have and exercise all the powers and duties necessary to administer or incidental to administering this Act, and in connection therewith shall have such of the powers, duties, and remedies provided in [section 10(b) (4) of the Railroad Retirement Act of 1937) subdivisions (5), (6), and (9) of section 7(b) of the Railroad Retirement Act of 1974, with respect to the administration of said Act, as are not inconsistent with the express provisions of this Act. A person in the employ of the Board under section 20.5 of the Act of Congress approved June 24, 1937 (50 Stat. 307), shall acquire a competitive classified civil-service status if, after recommendation by the Board to the Civil Service ('ommission, he shall pass such noncompetitive tests of fitness as the Civil Service Commission may prescribe. A person in the en ploy 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 Poard 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 ('ommission may prescribe.

The Board may employ such persons and provide for their remuneration and expenses, as may be necessary for the proper administration of this Act. Such persons shall be employed and their remuneration prescribed in accordance with the civil-service laws and the Classification Act of 1949, as amended: Prorided, That all positions to which such persons are appointed, except one administrative assistant to each member of the Board, shall be in and under the competitive civil service and shall not be removed or excepted therefrom: Prorided, That in the employment of such persons the Board shall give prefercnce, as between applicants attaining the same grades, to persons who have had experience in railroad service, and not withstanding any other provisions of law, rules, or regulations, no other preferences shall be given or recognized : ind proristent further. That certification by the (Civil Service ('ommission of persons for appointment to any positions at minimum salaries of $4,600 per annum, or less, shall, if the Bonra so requests, beupon the basis of competitive examination,

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written, oral or both, as the Board may request : And provided further,

That, for the purpose of registering unemployed employees who reside in areas in which no employer facilities are located, or in which no employer will make facilities available for the registration of such employees, the Board may, without regard to civil-service laws and the Classification Act of 1923, appoint persons to accept, in such areas, registration of such 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 (olumbia to service outside the District of Columbia : Provided, 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.

INTERNAL REVENUE (CODE OF 1954

SUBTITLE C-EMPLOYMENT TAXES

CHAPTER 22Railroad RETIREMENT Tax Act

SUBCHAPTER (_TAX Ox EMPLOYERS

Sec. 3221. Rate of tax. Sec. 3:221. Rate of Tax.

(a) In addition to other taxes, there is hereby imposed on every emplover an excise tax, with respect to having individuals in his employ, equal to 9.5 percent of so much of the compensation paid by such employer for services rendered to him after September 30, 1973, as is, with respect to any employee for any calendar month, not in excess of an amount equal to one-twelfth of the current maximum annual taxable "wages" as defined in section 3121 of the Internal Revenue (ode of 1954 for any month after September 30, 1973; except that if an employee is paid compensation after September 30, 1973. by more than one employer for services rendered during any calendar month after September 30, 1973, the tax imposed by this section shall apply to not more than an amount equal to one-twelfth of the current maximum annual taxable "wages" as defined in section 3121 of the Internal Revenue ('ode of 1954 for any month after September 30, 1973 of the aggregate compensation paid to such employee by all such employers after September 30, 1973, for services rendered during such month, and each employer other than a subordinate unit of a national railway-labor-organization employer shall be liable for that proportion of the tax with respect to such compensation paid by all such

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employers which the compensation paid by him after September 30, 1973, to the employee for services rendered during such month bears to the total compensation paid by all such employers after September 30, 1973, to such employee for services rendered during such month; and in the event that the compensation so paid by such employers to the employee for services rendered during such month is less than an amount equal to one-twelfth of the current maximum annual taxable "wages" as defined in section 3121 of the Internal Revenue (Code of 1954 for any month after September 30, 1973, each subordinate unit of a national railway-labor-organization employer shall be liable for such proportion of any additional tax as the compensation paid by such employer after September 30, 1973, to such employee for services rendered during such month bears to the total compensation paid by all such employers after September 30, 1973, to such employee for services rendered during such month. Where compensation for services rendered in a month is paid an employee by two or more employers, one of the employers who has knowledge of such joint employment may, by proper notice to the Secretary of the Treasury, and by agreement with such other employer or employers as to settlement of their respective liabilities under this section and section 3202, elect for the tax imposed by section 3201 and this section to apply to all of the compensation paid by such employer for such month as does not exceed the maximum amount of compensation in respect to which taxes are imposed by such section 3201 and this section; and in such case the liability of such other employer or employers under this section and section 3202 shall be limited to the difference, if any, bet ween the compensation paid by the electing employer and the maximum amount of compensation to which section 3201 and this section apply.

(b) The rate of tax imposed by subsection (a) shall be increased, with respect to compensation paid for services rendered after September 30, 1973, by the rate of tax imposed with respect to wages by sertion 3111(a) of the Internal Revenue Code of 1954 plus the rate imposed by section 3111(b) of such Code.

(c) In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, for each man-hour for which compensation is paid by such employer for services rendered to him during any calendar quarter, (1) at the rate of 2 cents for the period beginning November i. 1966. and ending March 31, 1970), and (2) commencing April 1, 1970, at such rate as will make a railable [for appropriation to the Railroad Retirement Supplemental Account provided for in section 15(b) of the Railroad Retirement Act of 1937) sufficient funds to meet the obligation to pay supplemental annuities [wder section 30j) of such act] int the level proridad under section 31 ;) of the Railroul Retirement Act of 19.3718 in effect on December 31, 19 and administrative expenses in connection therewith. For the purpose of this subsection, the Railroad Retirement Board is directed to determine what rate is required for each calendar quarter commencing with the quarter beginning April 1, 1971). The Railroad Retirement Board shall make the determinations provided for not later than fifteen days before each calendar quarter. As soon as practicable after each determination of the rate, as provided in this subsection, the Railroail Retirement

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Board shall publish a notice in the Federal Register, and shall advise all employers, employee representatives, and the Secretary of the Treasury, of the rate so determined. With respect to daily, weekly, or monthly rates of compensation such tax shall apply to the number of hours comprehended in the rate together with the number of overtime hours for which compensation in addition to the daily, weekly, or monthly rate is paid. With respect to compensation paid on a mileage or piecework basis such tax shall apply to the number of hours constituting the hourly equivalent of the compensation paid.

Each employer of employees whose supplemental annuities are re(luced pursuant to section 3(j) (2) of the Railroad Retirement Act of 1937 or section 2(1)(2) of the Railroad Retirement Act of 1974 shall be allowed as a credit against the tax imposed by this subsection an amount equivalent in each month to the aggregate amount of reductions in supplemental annuities accruing in such month to employees of such employer. If the credit so allowed to such an employer for any month exceeds the tax liability of such employer accruing under this subsection in such month, the excess may be carried forward for credit against such taxes accruing in subsequent months but the total credit allowed by this paragraph to an employer shall not exceed the total of the taxes on such employer imposed by this subsection. At the end of each calendar quarter the Railroad Retirement Board shall certify to the Secretary of the Treasury with respect to each such emplover the amount of credit accruung to such employer under this paragraph during such quarter and shall notify such employer as to the amount so certified.

(d) Notwithstanding the provisions of subsection (c) of this section, the tax imposed by such subsection (c) shall not apply to an employer with respect to employees who are covered by a supplemental pension plan which is established pursuant to an agreement reached through collective bargaining between the employer and employees. There is hereby imposed on every such employer an excise tax equal to the amount of the supplemental annuity paid to each such employee under [section 3(j) of the Railroad Retirement Act of 1937] section 2(b) of the Railroail Retirement Act of 1974, plus a percentage thereof determined by the Railroad Retirement Board to be sufficient to cover the administrative costs attributable to such payments under [section 3(j) of such Act] Section 2(b) of such Act.

SUBTITLE F-PROCEDURE AND ADMINISTRATION

CHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS

SUBCHAPTER B-RULES OF SPECIAL APPLICATION

SEC. 6413. SPECIAL RULES APPLICABLE TO CERTAIX EMPLOYMENT TAXES. (a) ADJUSTMENT OF Tax.-.

(1) GENERAL RULE.--If more than the correct amount of tax imposed by section 3101, 3111, 3201, 3221, or 3402 is paid with

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respect to any payment of remuneration, proper adjustments, with respect to both the tax and the amount to be deducted, shall be made, without interest, in such manner and at such times as the Secretary or his delegate may by regulations prescribe.

(2) UNITED STATES AS EMPLOYER.-For purposes of this subsection, in the case of remuneration received from the United States or a wholly-owned instrumentality thereof during any calendar year, each head of a Federal agency or instrumentality who makes a return pursuant to section 3122 and each agent, designated by the head of a Federal agency or instrumentality, who makes a return pursuant to such section shall be deemed a separate employer.

(3) GUAM OR AMERICAN Samoa As EMPLOYER.--For purposes of this subsection, in the case of remuneration received during any calendar year from the Government of Guam, the Government of American Samoa, a political subdivison of either, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, the Governor of Guam, the Governor of American Sama, and each agent designated by either who makes a return pursuant to section 3125 shall be cleemed a separate employer.

(4) DISTRICT OF (OLU ABIA AS EMPLOYER.–For purposes of this subsection, in the case of remuneration received during any calendar year from the District of Columbia or any instrumentality which is wholly owned thereby, the Commissioners of the District of Columbia and each agent clesignated by them who makes a return pursuant to section 3125 shall be deemed a separate employer. (b) ÖVERPAYMENTS OF CERTAIX EMPLOYMENT Taxes.-If more than the correct amount of tax imposed by section 3101, 3111, 3201, 3221, or 3402 is paid or cleducted with respect to any payment of remuneration and the overpayment cannot be adjusted under subsection (a) of this section, the amount of the overpayment shall be refunded in such manner and at such times (subject to the statute of limitations properly applicable thereto) as the Secretary or his delegate may by regulations prescribe. (c) SPECIAL REFUNDS.

(1) IN GENERAL.-If by reason of an employee receiving wages from more than one employer during a calendar year after the calendar year 1950 and prior to the calendar year 1955, the wages received by him during such year exceed $3,600, the employee shall be entitled (subject to the provisions of section 31(b) to a credit or refund of any amount of tax, with respect to such wages. imposed by section 1400 of the Internal Revenue Code of 1939 and deducted from the employee's wages (whether or not paid to the Secretary or his delegate), which exceeds the tax with respect to the first $3,600 of such wages received; or if by reason of an employee receiving wages from more than one employer (A) during any calendar year after the calendar year 1951 and prior to the calendar year 1959, the wages received by him during such year exceed $1,200, or (B) during any calendar year after the calendar year 1958 and prior to the calendar year 1966, the wages received by him during such year exceed $1,800, or (C) during any calendar year after the calendar year 1965 and prior to the calendar

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