Page:United States Statutes at Large Volume 57 Part 1.djvu/59

 39 Stat. 742. States for the purposes of the United States Employees Compensation 793; Supp. II § 5 793. Act, as amended; the Civil Service Retirement Act, as amended; the 4 U.S. tC. 691-738; Act of Congress approved March 7, 1942 (Public Law 490, Seventy- Supp II, ch. 14. seventh Congress); or the Act entitled "An Act to provide benefits for 56 Stat. 143. 50 U. S. C., SUpp. the injury, disability, death, or detention of employees of contractors 56 Stat. 102817 with the United States and certain other persons or reimbursement 42 U. S . C . Supp. therefor", approved December 2, 1942 (Public Law 784, Seventy- 17 1 17,11 seventh Congress). Claims arising under clause (1) hereof shall be Post, pp. 62, 627. enforced in the same manner as such claims would be enforced if the seaman were employed on a privately owned and operated American vessel. Any claim referred to in clause (2) or (3) hereof shall, if administratively disallowed in whole or in part, be enforced pursuant 41 Stat. 52 . 7 to the provisions of the Suits in Admiralty Act, notwithstanding the 752. vessel on which the seaman is employed is not a merchant vessel within the meaning of such Act. Any claim, right, or cause of action of or in respect of any such seaman accruing on or after October 1, 1941, and prior to the date of enactment of this section may be enforced, and upon the election of the seaman or his surviving dependent or benefici- ary, or his legal representative to do so shall be governed, as if this section had been in effect when such claim, right, or cause of action accrued, such election to be made in accordance with rules and regu- lations prescribed by the Administrator, War Shipping Administra- 49 StJat5. 6 01- tion. Rights of any seaman under the Social Security Act, as 1307; Supp. II, §1101- amended by subsection (b) (2) and (3), and claims therefor shall be po, p. 47. governed solely by the provisions of such Act, so amended. When Terms construed. used in this subsection the term "administratively disallowed" means a denial of a written claim in accordance with rules or regulations prescribed by the Administrator, War Shipping Administration. When used in this subsection the terms "War Shipping Administra- tion" and "Administrator, War Shipping Administration" shall be deemed to include the United States Maritime Commission with respect to the period beginning October 1. 1941, and ending February 11, 1942, and the term "seaman" shall be deemed to include any seaman employed as an employee of the United States through the War Shipping Administration on vessels made available to or sub- chartered to other agencies or departments of the United States. Internal Revenue (b) (1) Section 1426 of the Internal Revenue Code (53 Stat. 177, Code, amenlment. 1383: 26 U. S . C. 1426) is amended by adding at the end thereof the following new subsection: "(i) OFFICERS AND MEMBERS OF CREws EMPLOYED BY WAR SHIPPING "Employment." ADMINISTRATION. - The term 'employment' shall include such service as is determined by the Administrator, War Shipping Administration. to be performed after September 30, 1941, and prior to the termina- 5 Stat. 838,pp. tion of title I of the First War Powers Act, 1941, on or in connection I, app. 5§601-605,621. with any vessel by an officer or member of the crew as an employee of the United States employed through the War Shipping Adminis- tration, or, in respect of such service performed before February 11, "ages. 1942, the United States Maritime Commission. The term 'wages' means, with respect to service which constitutes employment by reason of this subsection, such amount of remuneration as is deter- mined (subject to the provisions of this section) by the Adminis- trator, War Shipping Administration, to be paid for such service. Employment taxes The Administrator and such agents as he may designate for the purpose are authorized and directed to comply with the provisions of the internal revenue laws on behalf of the United States as the employer -of individuals whose service constitutes employment by reason of this subsection, but the Administrator and his agents shall not be liable for the tax on any employee imposed by section 46 PUBLIC LAWS-CI. 26-MAR. 24, 1943 [57 STAT.

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