Page:United States Statutes at Large Volume 102 Part 4.djvu/802

 102 STAT. 3772

PUBLIC LAW 100-647—NOV. 10, 1988

(1) by inserting after "member," in the first sentence "or any base-year employer of the claimant,"; and (2) by inserting after the second sentence the following: "A copy of such petition also shall forthwith be served upon any other properly interested party, and such party shall be a party to the review proceeding.". (d) Ck>NFORiiaNG AMENDMENTS WITH RESPECT TO LIMITATION ON 45 USC 362. ADMINISTRATIVE DISCLOSURE.—Section 12(d) is amended— (1) by striking out "and" where it appears before "(iii)"; and (2) by striking out the period at the end of the first sentence and inserting in lieu thereof the following: "; and (iv) the Board shall disclose to any base-year employer of a claimant for benefits any information, including information as to the claimant's identity, that is necessary or appropriate to notify such employer of the claim for benefits or to full and fair participation by such employer in an appeal, hearing, or other proceeding relative to the claim pursuant to section 5 of this Act.". (e) O)NF0RMiNG AMENDMENT WITH RESPECT TO COURT PROCEEDINGS LIMITATION.—Section 12(n) is amended by striking out "court" in the proviso to the second paragraph. 45 USC 355 note. (f) EFFECTIVE DATE.—The amendments made by this section shall take eftlect on January 1, 1990. 45 USC 369. SEC 7105. ANNUAL REPORT. On or before July 1 of 1989, and of each calendar year thereafter, the Railroad Retirement Board shall submit to the Congress a report on the financial status of the railroad unemployment insurance system under various economic and employment assumptions. Such report shall include any recommendation for financing changes which might be advisable, including any adjustment the Railroad Retirement Board recommends regarding the rates of employer contributions. SEC 7106. AMENDMENTS RELATING TO RAILROAD UNEMPLOYMENT REPAYMENT TAX. (a) IN GENERAL.—Chapter 23A of the 1986 Code (relating to railroad unemployment repayment tax) is amended to read as follows: "CHAPTER 23A. RAILROAD UNEMPLOYMENT REPAYMENT TAX "Sec. 3321. Imposition of tax. "Sec. 3322. Definitions. "SEC 332L IMPOSITION OF TAX.

"(a) GENERAL RULE.—There is hereby imposed on every rail employer for each calendar month an excise tax, with respect to having individuals in his employ, equal to 4 percent of the total rail wages paid by him during such month. "(b) TAX ON E^MPLOYEE REPRESENTATIVES.—

"(1) IN GENERAL.—There is hereby imposed on the income of each employee representative a tax equal to 4 percent of the rail wages paid to him during the calendar month. "(2) DETERMINATION OF WAGES.—The rail wages of an employee representative for purposes of paragraph (1) shall be determined in the same manner and with the same effect as if the employee organization by which such employee representative is employed were a rail employer.

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