Page:United States Statutes at Large Volume 77.djvu/337

 77 STAT.]

PUBLIC LAW 88-173-NOV. 7, 1963

Research Center which, except as hereinafter provided in section 3 hereof, shall be vested with all the functions of the Beach Erosion Board, including the authority to make general investigations as provided in section 1 of the Act approved July 31, 1945 (59 Stat. 508), and such additional functions as the Chief of Engineers may assign. SEC. 2. The functions of the Coastal Engineering Research Center established by section 1 of this Act, shall be conducted with the guidance and advice of a Board on Coastal Engineering Research, constituted by the Chief of Engineers in the same manner as the present Beach Erosion Board. SEC. 3. All functions of the Beach Erosion Board pertaining to review of reports of investigations made concerning erosion of the shores of coastal and lake waters, and the protection of such shores, are hereby transferred to the Board established by section 3 of the River and Harbor Act approved June 13, 1902, as amended (33 U.S.C. 541), referred to as the Board of Engineers for Rivers and Harbors. Approved November 7, 1963.

305

33 USC 426a.

32 Stat. 372.

Public Law 88-173 AN ACT To revise the provisions of law relating to the methods by which amounts made available to the States pursuant to the Temporary Unemployment Compensation Act of 1958 and title XII of the Social Security Act are to be restored to the Treasury. Be it enacted by the Senate and House of Representatives of the United States of AmeH^a in Congress assembled, That (a) section 3302(c)(2)(A) of the Internal Revenue Code of 1954 is amended to read as follows: " (A) in the case of a taxable year beginning on January 1, 1963 (and in the case of any succeeding taxable year beginning before January 1, 1968), as of the beginning of which there is a balance of such advances, by 5 percent of the tax imposed by section 3301 with respect to the wages paid by such taxpayer during such taxable year which are attributable to such State; and". (b) Section 3302(c)(2)(B) of such Code is amended by striking out "beginning with a consecutive January 1" and inserting in lieu thereof "beginning on or after January 1, 1968,". (c) Section 3302(c)(2) of such Code is amended by adding after subparagraph (B) the following: "At the request (made before November 1 of the taxable year) of the Governor of any State, the Secretary of Labor shall, as soon as practicable after June 30 or (if later) the date of the receipt of such request, certify to such Governor and to the Secretary of the Treasury the amount he estimates equals.15 percent (plus an additional.15 percent for each additional 5-percent reduction, provided by subparagraph (B)) of the total of the remuneration which would have been subject to contributions under the State unemployment compensation law with respect to the calendar year preceding such certification if the dollar limit on remuneration subject to contributions under such law were equal to the dollar limit under section 3306(b)(1) for such calendar year. If, after receiving such certification and before November 10 of the taxable year, the State pays into the Federal unemployment account the amount so certified (and designates such payment as being made for purposes of this sentence), the 93-025 0 - 6 4 - 2 2

November 1, 1963 [H. R. 8821]

Unemployment compensation payments. Restoration. 68A Stat. 439. 26 USC 3302.

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