Page:United States Statutes at Large Volume 74.djvu/1026

 986

Ante, p. 985.

42 USC 1371. Ante, p. 984.

PUBLIC LAW 86-778-SEPT. 13, 1960

[74 S T A T.

of his Federal service and Federal wages. I n applying this paragraph Or subsection (b) of section 1503, as the case may be, employment and wages under the unemployment compensation law of the Commonwealth of Puerto Rico shall not be combined with Federal service or Federal wages." (B) Section 1503(a) of such Act is amended by adding at the end thereof the following: "For the purposes of this subsection, the term 'State' does not include the Commonwealth of Puerto Rico." (C) Section 1503(b) of such Act is amended by adding at the end thereof the following: "This subsection shall apply in respect of the Commonwealth of Puerto Rico only if such Commonwealth does not have an agreement under this title with the Secretary." (2) Effective on and after January 1, 1961 (but only in the case of first claims filed before January 1, 1966), section 1504 of such Act is amended by adding after and below paragraph (3) the following: "For the purposes of paragraph (2), the term 'United States' does not include the Commonwealth of Puerto Rico." (c) Effective on and after January 1, 1961— (1) section 1503(d) of such Act is amended by striking out "Puerto Rico and", and by striking out "agencies" each place it appears and inserting in lieu thereof "agency"; and ^2) section 1511(e) of such Act is amended by striking out "Puerto Rico or". ^^^ rpj^^ j^g^ Sentence of section 1501(a) of such Act is amended to read as follows: "For the purpose of paragraph (5) of this subsection, the term 'United States' when used in the geographical sense means the States, the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands." EXTENSION o r FEDERAL UNEMPLOYMENT TAX ACT

26 USC 3306.

26 USC 3304.

42 USC 503.

SEC. 543. (a) Effective with respect to remuneration paid after December 31, 1960, for services performed after such date, section 3306(j) of the Internal Revenue Code of 1954 is amended to read as follows: "(j) STATE, UNITED STATES, AND CITIZEN.—For purposes of this chapter— "(1) STATE.—The term 'State' includes the District of Columbia and the Commonwealth of Puerto Rico. "(2) UNITED STATES.—The term 'United States' when used in a geographical sense includes the States, the District of Columbia, and the Commonwealth of Puerto Rico. An individual who is a citizen of the Commonwealth of Puerto Rico (but not otherwise a citizen of the United States) shall be considered for purposes of this section, as a citizen of the United States." (b) The unemployment compensation law of the Commonwealth of Puerto Rico shall be considered as meeting the requirements of— (1) Section 3304(a)(2) of the Federal Unemployment Tax Act, if such law provides that no compensation is payable with respect to any day of unemployment occurring before January 1, 1959. (2) Section 3304(a)(3) of the Federal Unemployment Tax Act and section 303(a)(4) of the Social Security Act, if such law contains the provisions required by those sections and if it requires that, on or before February 1, 1961, there be paid over to the Secretary of the Treasury, for credit to the Puerto Rico

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