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SEC. 309. Section 1870 (b) of the Social Security Act is amended by striking out "Railroad Retirement Act of 1937" each time it appears therein and inserting in lieu thereof "Railroad Retirement Act of 1974".

SEC. 310. Section 1874(a) of the Social Security Act is amended by striking out "Railroad Retirement Act of 1937" and inserting in lieu thereof "Railroad Retirement Act of 1974”.

SEC. 311. Section 210(1) of the Social Security Act is amended

(1) by striking out "section 4 of the Railroad Retirement Act of 1937" from paragraph 4(A) and inserting in lieu thereof "section 3 (i) of the Railroad Retirement Act of 1974"; and

(2) by striking out ", as provided in section 4 (p) (2) of that Act", from paragraph (4) (A) thereof.

TITLE IV-AMENDMENTS TO THE RAILROAD

UNEMPLOYMENT INSURANCE ACT

SEC. 401. (a) Section 2(c) of the Railroad Unemployment Insurance Act is amended by striking out "Railroad Retirement Act of 1937" and inserting in lieu thereof "Railroad Retirement Act of 1974" and by striking out "and section 10 (h)".

(b) Section 2(g) of such Act is amended by striking out "section 3(f)(1) of the Railroad Retirement Act of 1937" each time it appears therein and inserting in lieu thereof "section 6(a) (1) of the Railroad

Retirement Act of 1974".

SEC. 402. Section 4 (a-1) of the Railroad Unemployment Insurance Act is amended by striking out "or pensions under the Railroad Retirement Act of 1935 or the Railroad Retirement Act of 1937" from paragraph (ii) and inserting in lieu thereof "under the Railroad Retirement Act of 1974".

SEC. 403. Section 10 of the Railroad Unemployment Insurance Act is amended by striking out subsection (h) and all that appears therein. SEC. 404. Section 11 (c) of the Railroad Unemployment Insurance Act is amended

(a) by striking out "Railroad Retirement Act of 1937 and the Railroad Retirement Act of 1935" and inserting in lieu thereof "Railroad Retirement Act of 1974"; and

(b) by striking out "such Acts" and inserting in lieu thereof "such Act".

SEC. 405. Section 12 (1) of the Railroad Unemployment Insurance Act is amended by striking out "section 10(b) (4) of the Railroad Retirement Act of 1937" and inserting in lieu thereof "subdivisions (5), (6), and (9) of section 7(b) of the Railroad Retirement Act of 1974".

TITLE V-AMENDMENTS TO THE INTERNAL REVENUE CODE OF 1954

SEC. 501. (a) Section 3221 (c) of the Internal Revenue Code of 1954 is amended

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(1) by striking out "for appropriation to the Railroad Retirement Supplemental Account provided for in section 15(b) of the Railroad Retirement Act of 1937";

(2) by striking out "under section 3(j) of such Act" and inserting in lieu thereof "at the level provided under section 3 (j) of the Railroad Retirement Act of 1937 as in effect on December 31, 1974"; and

(3) by inserting after "section 3 (j) (2) of the Railroad Retirement Act of 1937" "or section 2(h) (2) of the Railroad Retirement Act of 1974".

(b) Section 3221 (d) of such Code is amended

(1) by striking out "section 3 (j) of the Railroad Retirement Act of 1937" and inserting in lieu thereof "section 2(b) of the Railroad Retirement Act of 1974"; and

(2) by striking out "section 3(j) of such Act" and inserting in lieu thereof "section 2(b) of such Act".

SEC. 502. Section 6413 (c) of the Internal Revenue Code of 1954 is amended

(a) by inserting "or section 3201, or by both such sections," after "section 3101" in paragraph (1) thereof; and

(b) by adding at the end of paragraph (1) the following new sentence: "The term 'wages' as used in this paragraph shall, for purposes of this paragraph, include 'compensation' as defined in section 3231(e)."

TITLE VI-MISCELLANEOUS PROVISIONS AND

EFFECTIVE DATES

SEC. 601. Section 3 (a) (6) of the Railroad Retirement Act of 1937 is amended by adding at the end thereof the following new sentences: "If the individual entitled to an increase determined under the preceding provisions of this paragraph is also entitled to a benefit for the same month under title II of the Social Security Act, there shall, any provisions to the contrary notwithstanding, be offset against the total of the increase, or increases, of such individual determined under the preceding provisions of this paragraph, any amount by which such individual's social security benefit was increased during the period July 1, 1974, through December 31, 1974. For purposes of approximating any such offsets, the Railroad Retirement Board is authorized to determine the percentage figure which, when applied against current social security benefits, will produce approximately the amount of the increase, or increases, in social security benefits during the period July 1, 1974, through December 31, 1974. The amount produced by applying such percentage figure to the current social security benefit of an individual shall be the amount utilized in making the offset prescribed by the provisions of this paragraph."

SEC. 602. (a) The provisions of title I of this Act shall become effective on January 1, 1975, except as otherwise provided herein: Provided, however, That annuities awarded under section 2 of the Railroad Retirement Act of 1974 on the basis of an application therefor filed with the Board on or after such date may, subject to the limitations prescribed in section 5(a) of such Act, begin prior to

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such date, except that no annuity under paragraph (ii) of section 2(a)(1) of such Act shall begin to accrue to a man prior to July 1.

1974.

(b) The provision of section 1(0) of the Railroad Retirement Act of 1974 which provides that a "current connection with the railroad industry" will not be broken by "employment with the Department of Transportation, the Interstate Commerce Commission, the National Mediation Board, or the Railroad Retirement Board" shall not be applicable (A) for purposes of paragraph (iv) of section 2(a)(1) of such Act, to an individual who became disabled, as provided for purposes of such paragraph, prior to January 1, 1975, (B) for purposes of section 2(b) (1) of such Act, to an individual whose annuity under section 2(a) of the Railroad Retirement Act of 1937 or section 2(a) (1) of the Railroad Retirement Act of 1974 first began to accrue prior to January 1, 1975, and (C) for purposes of section 2(d)(1) of such Act, to a survivor of a deceased employee if such employee died prior to January 1, 1975.

(c) The provisions of clause (i) (B) and clause (ii) (B) of section 2(c)(1) of the Railroad Retirement Act of 1974 shall not be applicable to the spouse of an individual if (A) such individual will have completed thirty years of service and will have been awarded an annuity under section 2(a) of the Railroad Retirement Act of 1937 or section 2(a)(1) of the Railroad Retirement Act of 1974 which first began to accrue prior to July 1, 1974, or (B) such individual will have completed less than thirty years of service and will have been awarded an annuity under section 2(a) of the Railroad Retirement Act of 1937 of section 2(a) (1) of the Railroad Retirement Act of 1974 which first began to accrue prior to January 1, 1975. For purposes of the entitlement of the spouse of an individual described in clause (A) or (B) of the preceding sentence to an annuity under such section 2(c) (1), the provisions of clause (i) (B) of such section 2(c) (1) shall be deemed to read: "(B) has attained the age of 65".

(d) The provisions of section 2(b) (1) of the Railroad Retirement Act of 1974 which permit an individual to become entitled to a supplemental annuity thereunder if he "has attained age 60 and completed thirty years of service" shall not be applicable to an individual who was awarded an annuity under section 2(a) of the Railroad Retirement Act of 1937 or section 2(a) (1) of the Railroad Retirement Act of 1974 which first began to accrue prior to July 1, 1974.

(e) The provisions of section 7(e) of the Railroad Retirement Act of 1974 shall be effective on the enactment date of this Act and shall apply with respect to all gifts and bequests covered thereunder, regardless of the date on which such gifts or bequests were made.

SEC. 603. The provisions of title II of this Act and the amendments made by title III and title IV of this Act shall become effective on January 1, 1975.

SEC. 604. The amendments made by the provisions of title V of this Act shall become effective on January 1, 1975, and shall apply only with respect to compensation paid for services rendered on or after that date.

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SEC. 605. The amendment made by section 601 of this Act shall be effective on the enactment date of this Act and shall apply with respect to any increase in annuities under the Railroad Retirement Act of 1937 which becomes effective after June 30, 1974.

CARL ALBERT,

Speaker of the House of Representatives.

JAMES O. EASTLAND,

President of the Senate pro tempore.

I certify that this Act originated in the House of Representatives.

W. PAT JENNINGS,

Clerk.

Public Law 93-445

93rd Congress, H. R. 15301
October 16, 1974

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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

TITLE I-THE RAILROAD RETIREMENT ACT OF 1974

Railroad Re tirement Act

of 1937, endment.

That the Railroad Retirement Act of 1937 is amended to read as 45 USC 2288. follows:

"DEFINITIONS

"SECTION 1. For the purposes of this Act---
"(a) (1) The term 'employer' shall include-

"(i) any express company, sleeping-car company, and carrier
by railroad, subject to part I of the Interstate Commerce Act;
"(ii) any company which is directly or indirectly owned or
controlled by, or under common control with, one or more
employers as defined in paragraph (1) of this subdivision, and
which operates any equipment or facility or performs any service
(except trucking service, casual service, and the casual operation
of equipment or facilities) in connection with the transportation
of passengers or property by railroad, or the receipt, delivery,
elevation, transfer in transit, refrigeration or icing, storage, or
handling of property transported by railroad;

"(iii) any receiver, trustee, or other individual or body, judicial or otherwise, when in the possession of the property or operating all or any part of the business of any employer as defined in paragraph (i) or (ii) of this subdivision;

45 USC 231.

49 USC 1.

88 STAT. 1305

"(iv) any railroad association, traffic association, tariff bureau, 88 STAT. 1306 demurrage bureau, weighing and inspection bureau, collection agency, and any other association, bureau, agency, or organization which is controlled and maintained wholly or principally by two or more employers as defined in paragraph (i), (ii), or (iii) of this subdivision and which is engaged in the performance of services in connection with or incidental to railroad transportation; and

"(v) any railway labor organization, national in scope, which has been or may be organized in accordance with the provisions of the Railway Labor Act, as amended, and its State and National 45 USC 151. legislative committees, general committees, insurance departments, and local lodges and divisions, established pursuant to the constitution or bylaws of such organization.

"(2) Notwithstanding the provisions of subdivision (1) of this subsection, the term 'employer' shall not include--

"(i) any company by reason of its being engaged in the mining of coal, the supplying of coal to an employer where delivery is not beyond the mine tipple, and the operation of equipment or facilities therefor, or in any of such activities; and

"(ii) any street, interurban, or suburban electric railway, unless such railway is operating as a part of a general dieselrailroad system of transportation, but shall not exclude any part of the general diesel-railroad system of transportation now or hereafter operated by any other motive power. The Interstate Commerce Commission is hereby authorized and directed upon request of the Board, or upon complaint of any

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