Page:United States Statutes at Large Volume 72 Part 1.djvu/1089

 72 S T A T. ]

PUBLIC LAW 85-840-AUG. 28, 1958

pursuant to subsection (k) (or the corresponding subsection of prior law), is in effect if such service is performed by an employee— "(i) whose signature appears on the list filed by such organization under subsection (k) (or the corresponding subsection of prior law), "(ii) who became an employee of such organization after the calendar quarter in which the certificate (other than a certificate referred to in clause (iii)) was filed, or "(iii) who, after the calendar quarter in which the certificate was filed with respect to a group described in section 3121(k)(1)(E), became a member of such group, except that this subparagraph shall apply with respect to service performed by an employee as a member of a group described in section 3121(k)(1)(E) with respect to which no certificate is in effect;", (c) The amendments made by subsections (a) and (b) shall apply with respect to certificates filed under section 3121(k)(1) of the Internal Revenue Code of 1954 after the date of enactment of this Act and requests filed under subparagraph (F) of such section after such date.

1047

Ante. p. 1044.

EXEMPTION o r UNEMPLOYMENT BENEFITS FROM LEVY

SEC. 406. Section 6334(a) of the Internal Revenue Code of 1954 (relating to enumeration of property exempt from levy) is amended by adding at the end thereof the following new paragraph:

26 USC 6334.

"(4) UNEMPLOYMENT BENEFITS.—Any amount payable to an

individual with respect to his unemployment (including any portion thereof payable with respect to dependents) under an unemployment compensation law of the United States, of any State or Territory, or of the District of Columbia or of the Commonwealth of Puerto Rico."

TITLE V—AMENDMENTS RELATING TO PUBLIC ASSISTANCE' OLD-AGE ASSISTANCE

SEC. 501. Subsection (a) of section 3 of the Social Security Act is amended to read as follows: " (a) From the sums appropriated therefor, the Secretary of the Treasury shall pay to each State which has an approved plan for old-a^e assistance, for each quarter, beginning with the quarter commencing October 1, 1958, (1) in the case of any State other than Puerto Rico, the Virgin Islands, and Guam, an amount equal to the sum of the following proportions of the total amounts expended during such quarter as old-age assistance under the State plan (including expenditures for insurance premiums for medical or any other type of remedial care or the cost thereof) — " (A) four-fifths of such expenditures, not counting so much of any expenditure with respect to any month as exceeds the product of $30 multiplied by the total number of recipients of old-age assistance for such month (which total number, for purposes of this subsection, means (i) the number of individuals who received old-age assistance in the form of money payments for such month, plus (ii) the number of other individuals with respect to whom expenditures were made in such month as old-age assistance in the form of medical or any other type of remedial c a r e); plus

^^ "sc 303.

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