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shall be raised so that it will end in such a digit. If the amount of any annuity under this Act (other than an annuity ending in a digit denoting 5 cents pursuant to the next preceding sentence) is not, after any adjustment, a multiple of $0.10, it shall be raised to the next higher multiple of $0.10.

[SUPPLEMENTAL ANNUITIES [(j) (1) An individual who is entitled to the payment of an annuity under section 2 of this Act (other than subsection (e) or (h) thereof) and had al curent connection with the railroad industry at the time such annuity began to accure, shall be entitled to have a supplemental annuity accrue to him for each month beginning with the month in which he has (i) attained the age of sixty-five and (ii) completed twenty-five or more years of service. The amount of supplemental annuity shall be $15 plus an additional amount of $5 for each year of service that the individual has in excess of 25 years, but in no case shall the supplemental annuity exceed $70: Provided, however, That in cases where an individual's annuity under section 2 of this Act begins to accrue on other than the first day of the month, the amount of any supplemental annuity to which he is entitled for the month shall be reduced by one-thirtieth for each day with respect to which he is not entitled to an annuity under section 2. The supplemental annuity provided by this subsection shall, with respect to any month, be subject to the same provisions of subsection (d) of section 2 of this Act as the individual's annuity under such section 2. Except as provided in subsection (a) (2) of this section, the supplemental annuity provided by this subsection shall not be taken into consideration in determining or computing any other annuity or benefit under this Act.

[(2) The supplemental annuity provided by this subsection for an individual shall, with respect to any month, be reduced by the amount of the supplemental pension, attributable to the employer's contribution, that such individual is entitled to receive for that month under any other supplemental pension plan: Prorideid, howerer, That the maximum of such reduction shall be equal to the amount of the supplemental annuity less any amount by which the supplemental pension is reduced by reason of the supplemental annuity.

[(3) The provisions of section 12 of this set shall not operate to exclude the supplemental annuities herein provided for from income taxable pursuant to the Federal income tax provisions of the Internal Revenue Code of 1954.

[(4) Notwithstanding any other provision of this Act, no individual shall be entitled to a supplemental anmuity provided by this subsection for any period after he renders any service as an employee for compensation after his supplemental aunity closing date determined as follows:

[(A) Such closing date for an employee who attains age 68 before 1971 shall be January 31, 1971. Such closing date for an employee who attains inge 68 during 1971 shall be the last day of the month following the month in which he obtains a ge 68.

[(B) Such closing date for an employee who attains age 67 during 1972 shall be the last day of the month following the month in which he attains age 67. Such closing date for an employee who attains age 67 during 1971 shall be January 31, 1972.

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[(C) Such closing date for an employee who attains age 66 during 1973 shall be the last day of the month following the month in which he attains age 66. Such closing date for an employee who attains age 66 during 1972 shall be January 31, 1973.

[(D) Such closing date for an employee who attains age 65 after 1973 shall be the last day of the month following the month in which he attains age 65. Such closing date for an employee who attains age 65 during 1973 shall be January 31,

1974. [(5) For an employee whose supplemental annuity closing date (determined under paragraph (4) ) occurs after he has completed at least 23 years of service and before he has completed 25 years of service and before he is entitled (or on application would be entitled) to monthly jusurance benefits under section 202(a) of the Social Security Act, such date shall be extended to whichever of the following first occurs:

[(A) the day before the first day of the first month for which he is entitled (or on application would be entitled) to monthly insurance benefits under section 202(a) of the Social Security Act, or

[(B) the last day of the first month for which he qualifies for a supplemental annuity under this subsection. [16) The provisions of paragraphs (4) and (5) shall not supersede the provisions of any agreement reached through collective bargaining between an employers and its employees which provides for man.datory retirement at an age less than the applicable supplemental buity closing date determined under paragraphs (4) and (5).

[MILITARY SERVICE [SEC. 4. (a) For the purposes of determining eligibility for an annuity and computing an annuity, including a minimum annuity, there shall also be included in an individual's years of service, within the limitations hereinafter provided in this section, voluntary or involuntary military service of an individual within or without the United States during any war service period, including such military service prior to the late of enactment of this amendment: Prorided, however, That such military service shall be included only subject to and in accordance with the provisions of subsection (b) of section 3, in the wale manner as though military service were service rendered as an employee: Provided further, That an individual who entered military Service prior to a war service period shall not be regarded as having been in military service in a war service period with respect to any part of the period for which he entered such military service.

[(b) For the purpose of this section and section 202, as amended, an individual shall be deemed to have been in “military service" when commissioned or enrolled in the active service of the land or naval forces of the United States and until resignation or discharge therefrom; and the service of any individual in any reserve component of the land or naval forces of the United States, while serving in the land or naval forces of the United States for any period, even though less

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than thirty days, shall be deemed to have been active service in such force during such period.

[(c) For the purpose of this section and section 202, as amended, a "war service period” shall mean (1) any war period, or (2) with respect to any particular individual, any period during which such individual (i) having been in military service at the end of a war period, was required to continue in military service, or (ii) was required by call of the President, or by any Act of Congress or regulation, order, or proclamation pursuant thereto, to enter and continue in military service, or (3) any period after September 7, 1939, with respect to which a state of national emergency was duly declared to exist which requires a strengthening of the national defense.

[(d) For the purpose of this section and section 202, as amended, a war period” shall be deemed to have begun on whichever of the following dates is the earliest : (1) the date on which the Congress of the United States declared war; or (2) the date as of which the Congress of the United States declared that a state of war has existed; or (3) the date on which war was declared by one or more foreign states against the United States; or (4) the date on which any part of the United States or any territory under its jurisdiction was invaded or attacked by any armed force of one or more foreign states; or (5) the date on which the United States engaged in armed hostilities for the purpose of preserving the Union or of maintaining in any State of the Cnion a republican form of government.

[(e) For the purpose of this section and section 202, as amended. a "war period" shall be deemed to have ended on the date on which hostilities ceased.

[(f) Military service shall not be included in the years of service of an individual unless, prior to the beginning of his military service in a war service period and in the same calendar year in which such military service began, or in the next preceding calendar year, the individual rendered service for compensation to an employer or to a person service to which is otherwise creditable under this Act, or lost time as an employee for which he received remuneration, or was seriing as an employee representative.

[(g) A calendar month in which an individual was in military service which may be included in the individual's years of service or service period, as the case may be, shall be counted as a month of service : Prorided, horrerer, That no calendar month shall be counted as more than one month of service.

[(h) In the event military service is or has been used as the basis or as a partial basis for a pension, disability compensation, or any other gratuitous benefits payable on a periodic basis under any other Act of Congress, any annuity under this Act or the Railroad Retirement Act of 1935, which is based in part on such military service and is with respect to a calendar month for all or part of which such pension or other benefit is also payable, shall be reduced with respect to that month by the proportion which the number of years of service by which such military service increases the years of service, or the service period, as the case may be, bears to the total vears of service, or by the aggregate amount of such pension or other benefit with respect to that month, whichever would result in the smaller reduction. [(i) Any department or agency of the United States maintaining records of military service, at the request of the Board, shall certify to the Board, with respect to any individual, the number of months of military service which such department or agency finds the individual to have had during any period or periods with respect to which the Board's request is made, the date and manner of entry into such military service, and the conditions under which such service was continued. Any department or agency of the United States which is authorized to make a wards of pensions, disability compensation, or any other gratuitous benefits or allowances payable, on a periodic basis or otherwise, under any other Act of Congress on the basis of military service, at the request of the Board, shall certify to the Board, with respect to any individual, the calendar months for all or part of which any such pension, compensation, benefit, or allowance is payable to, or with respect to the individual, the amounts of any such pension, compensation, benefit, or allowance, and the military service on which such pension, compensation, benefit, or allowance is based. Any certification macie pursuant to the provisions of this subsection shall be conclusive on the Board: Prorided, That if evidence inconsistent with any such certification is submitted, and the claim is in the course of adjudication or is otherwise open for such evidence, the Board shall refer such evidence to the department or agency which made the original certification and such department or agency shall make such recertification as in its judgment the evidence warrants. Such recertification, and any subsequent recertification, shall be conclusive, made in the same manner, and subject to the same conditions as an original certification.

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[0) No person shall be entitled to an annuity, or to an increase in an annuity, based on military service unless a specific claim for credit for military service is filed with the Board, and in no case shall an annuity, or an increase in an annuity, based on military service begin to accrue earlier than twelve months prior to the date on which such claim for credit for military service was filed with the Board nor before (ktober 8, 1940: Provided, That this subsection shall not be construed to prevent payment of annuities with respect to accruals, not based on military service, prior to the date on which an annuity based on military service began to accrue.

[(k) An individual who, before the ninety-first day after the date on which this amendment of section 4 is enacted was awarded an annuity under the Railroad Retirement Act of 1937 or the Railroad Retirement Act of 1935, but who had rendered military service which, if credited, would have resulted in an increase in his annuity, may, notwithstanding the previous award of an anmuity, file with the Board an application for an increase in such annuity based on his military service. l'pon the filing of such application, if the Board finds that the military service thus claimed is creditable and would result in an increase in the annuity, the Board, not withstanding the previous award, shall recertify the annuity on an increased basis in the same manner as though the provisions making military service creditable had been in effect at the time of the original certification subject, however, to the provisions of subsection (j) of this section. If the annuity previously awarded is a joint and survivor annuity, the increased annuity shall be a joint and survivor annuity of the same type, the

sctuarial value of the increase to be computed as of the effective date of the increase: Prorided, horcerer, That if on the date the increase begins to accrue the individual has no spouse for whom the election of the joint and survivor annuity was made, the increase on a single life basis shall be added to the individual's annuity.

[(1) In addition to the amount authorized to be appropriated in subsection (a) of section 15 of this Act, there is hereby authorized to be appropriatel to the Railroad Retirement Account for each fiscal year, beginning with the fiscal year ending June 30, 1941, 11) an amount sufficient to meet the additional cost of crediting military service rendered prior to January 1, 1937, and after June 30, 1963, and (2) an amount found by the Board to be equal to the amount of the total additional excise and income taxes which would have been payable during the preceding fiscal year under Subchapter B of Chapter 9 of the Internal Revenue Code, as amended, with respect to the compensation, as defined in such Subchapter B, of all individuals entitled to credit under the Railroad Retirement Acts, as amended, for miltary service after December 31, 1936, and prior to January 1, 1957. if each of such individuals, in addition to compensation actually earned, had earned such compensation in the amount of $160 in each calendar month in which he was in such military service during such preceding fiscal year and such taxes were measured by all such compensation without limitation as to amount earned by any individual in any one calendar month, and (3) an amount found by the Board to be equal to (1) the amount of the total additional excise and income tares which would have been payable during the preceding fiscal year under chapter of the Internal Revenue Code of 1954 with respect to the compensation, as defined in such chapter, of all individuals entitled (without regard to subsection (n) (1) of this section) to credit under this det for military service after December 31, 1956, and before July 1, 1996-3, if each of such individuals, in addition to compensation cally paid, had been paid such compensation in the amount of $160 in much calendar month in which he was in sucs military service

ning such preuding fiscal year and such taxes were measured by all such compensation without limitation as to amount paid to any mendaal in milione calendar month, less (B) the amount of the In which were paid with respect to such military service under

10 1101 and 3111 of the Internal Revenue Code of 1954. The w atemal and of crediting military service rendered prior to JanuIII 1Dir and after June 30, 1963, shall be determined as follows:

10 letnimine the difference between the actuarial value of the beneM o bile and thus tot based in part on military service and the

almal value of the benefit which would be payable to the same India without hard to military service; (ii) with respect to

military for interest after June 30, 1963, adjust such difference H

a ng theorto the ratio of the total net level cost of all bene

ter this Act to the portion thereof remaining after the excluHinnar administrative expenses and interest charges on the unfunded Hmmer liability after takin into account the effects of section Tills) and (ii) substract dan rin ne of such benefit based

lis d ible in determinations

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