Page:United States Statutes at Large Volume 53 Part 2.djvu/925

 53 STAT.] 76TH CONG., IST SESS.-CH. 666-AUG. 10, 1939 ment as defined in section 1426 (b) of subchapter A of chapter 9 Antep. 178. I.R. U.§1426(b). of the Internal Revenue Code. Paragraph (4) of such section Provisions repealed. (which excepts such service from employment) is repealed as of the effective date thereof, and paragraph (4) of section 811 (b) of the 49Stat.639upp. Social Security Act is repealed as of January 1, 1939. The tax on Iv, §10i (b). employees imposed by section 1400 of such subchapter and the tax Ant, p.1381. on employers imposed by section 1410 of such subchapter, and the Antep 1383. provisions of law applicable to such taxes, shall apply with respect to remuneration paid after December 31, 1938, for service which, by reason of the enactment of this section, constitutes employment as so defined. (b) Notwithstanding any other provision of law, no employer shall bEmployers not li- able for taxes with be liable for the tax on any employee, imposed by section 1400 of such respect to service subchapter (unless the employer collects such tax from the employee), red'vaslemnpltclysni with respect to service performed before the date of enactment of this Act which constitutes employment by reason of the enactment of this section, except to the extent that the employer has under his control at Exception. any time on or after the ninetieth day after such date amounts of remuneration earned at any time by the employee. SEC. 906. If the Social Security Board finds with respect to any sjg t epaeglettan State that the first regular session of such State's legislature which legislation for trans- began after June 25, 1938, and adjourned prior to thirty days after the berstakfnds; action enactment of this Act (1) had not made provision to authorize and direct the Secretary of the Treasury prior to thirty days after the close of such session or July 1, 1939, whichever date is later, to transfer from its account in the Unemployment Trust Fund to the railroad unemployment insurance account in the Unemployment Trust Fund an amount equal to such State's "preliminary amount", or to authorize and direct the Secretary of the Treasury, prior to thirty days after the close of such session or January 1,1940, whichever date is later, to trans- fer from its account in the Unemployment Trust Fund to the railroad unemployment insurance account in the Unemployment Trust Fund an amount equal to such State's "liquidating amount", or both; and (2) had not made provision for financing the administration of its rsFadrnlto ptiono unemployment-compensation law during the period with respect to unemployment-com- which grants therefor under section 302 of the Social Security Act are '4 Stat. 6w; ante, required under section 13 of the Railroad Unenlployment Insurance 4.. (, s Act to be withheld by the Social Security Board, notwithstanding the IV,w2. 52 Stat. II0 . provisions of section 13 (d) of the Railroad Unemployment Insurance 42 U.S ... Supp. Act the Social Security Board shall not begin to withhold from Is;§Cstp. 5i;V,4:. certification to the Secretary of the Treasury for payment to such State the amounts determined by it pursuant to section 302 of the Social Security Act and to certify to the Secretary of the Treasury for payment into the railroad unemployment-insurance account the amount so withheld from such State, as provided in section 13 of the Railroad Unemployment Insurance Act, until after the thirtieth day after the close of such State's first regular or special session of its legislature which begins after the date of enactment of this Act and after the Social Security Board finds that such State had not, by the thirtieth day after the close of such legislative session, authorized and directed the Secretary of the Treasury to transfer from such State's account in the Unemployment Trust Fund to the railroad unemploy- ment insurance account in the Unemployment Trust Fund such State's "preliminary amount" plus interest thereon at 21/2 per centum per annum from the date the amount thereof is determined by the Social Security Board, and such State's "liquidating amount" plus interest thereon at 21/2 per centum per annum from the date the amount thereof is determined by the Social Security Board. Notwithstanding 1401

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