Page:United States Statutes at Large Volume 60 Part 1.djvu/1017

 PUBLIC LAWS-CH. 951-AUG. 10, 1946 53 Stat. 1382. 26U. S.C. 1401 (d). 53 Stat. 175. 26U. .C. 1400; Supp. V, § 1400. Ante, p. 978. 53 Stat. 175. 26U.S.C.11400; Supp. V, § 1400. Ante, p. 978. 53 Stat. 1373. 42U.S. C. §409 (a). SEC. 413. SPECIAL REFUNDS TO EMPLOYEES. Section 1401 (d) of the Federal Insurance Contributions Act (Internal Revenue Code, sec. 1401 (d)) is amended to read as follows: "(d) SPECIAL REFUNDS.- " (1) WAGES RECEIVED BEFORE 194 7.- If by reason of an employee rendering service for more than one employer during any calendar year after the calendar year 1939, the wages of the employee with respect to employment during such year exceed $3,000, the employee shall be entitled to a refund of any amount of tax, with respect to such wages, imposed by section 1400, deducted from such wages and paid to the collector, which exceeds the tax with respect to the first $3,000 of such wages received. Refund under this section may be made in accordance with the provisions of law applicable in the case of erroneous or illegal collection of the tax; except that no such refund shall be made unless (A) the employee makes a claim, establishing his right thereto, after the calendar year in which the employment was performed with respect to which refund of tax is claimed, and (B) such claim is made within two years after the calendar year in which the wages are received with respect to which refund of tax is claimed. No interest shall be allowed or paid with respect to any such refund. No refund shall be made under this paragraph with respect to wages received after December 31, 1946. "(2) WAGES RECEIVED AFTER 1946.- If by reason of an employee receiving wages from more than one employer during any calen- dar year after the calendar year 1946, the wages received by him during such year exceed $3,000, the employee shall be entitled to a refund of any amount of tax, with respect to such wages, imposed by section 1400 and deducted from the employee's wages (whether or not paid to the collector), which exceeds the tax with respect to the first $3,000 of such wages received. Refund under this section may be made in accordance with the provisions of law applicable in the case of erroneous or illegal collection of the tax; except that no such refund shall be made unless (A) the employee makes a claim, establishing his right thereto, after the calendar year in which the wages were received with respect to which refund of tax is claimed, and (B) such claim is made within two years after the calendar year in which such wages were received. No interest shall be allowed or paid with respect to any such refund." SEC. 414. DEFINITION OF WAGES UNDER TITLE II OF SOCIAL SECURITY ACT. (a) So much of section 209 (a) of the Social Security Act, as amended, as precedes paragraph (3) thereof is amended to read as follows: "(a) The term 'wages' means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash; except that such term shall not include- "(1) That part of the remuneration which, after remunera- tion equal to $3,000 has been paid to an individual by an employer with respect to employment during any calendar year prior to 1940 is paid, prior to January 1, 1947, to such individual by such employer with respect to employment during such calendar year; (2) That part of the remuneration which, after remunera- tion equal to $3,000 has been paid to an individual with respect to employment during any calendar year after 1939, is paid to such individual, prior to January 1, 1947, with respect to employ- ment during such calendar year; 990 [60 STAT.

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