Page:United States Statutes at Large Volume 82.djvu/1358

 PUBLIC LAW 90-624-OCT. 22, 1968

1316 Post,

p. 1368.

Post,

p. 1369-

[82 STAT.

(c) That part of the last sentence of section 3(a) of Reorganization Plan No. 1 of 1968 which relate to the rate of compensation of the Director of the Bureau of Narcotics and Dangerous Drugs has no further effect. (d) That part of the first sentence of section 3(b) of Reorganization Plan No. 2 of 1968 which relates to the compensation of me Urban Mass Transportation Administrator has no further effect. Approved October 22, 1968.

Public Law 90-624 October 22, 1968 [H. R. 7567]

Taxes. Definition of compensation. 68A Stat. 434. 26 USC 3231-

66 Stat. 168; 75 Stat. 534. 8 USC 1101. 50 Stat. 309; 79 Stat. 860. 45 USC 228a.

52 Stat. 1095. 45 USC 351.

Applicability.

26 USC 32013233-

73 Stat. 28; 79 Stat. 861.

AN ACT To aineiid the Internal Revenue Code of 10.^4 with respec-t to the df fiiiition of compensation for puriK>ses of tax under the Railroad Retirement Tax Act, and for other purposes.

Be if enacted by the Senate and HonMc of Representatives of the United States of America In Congress assembled, That section 3281 (e)(1) of the Internal Revenue Code of 1954 (relating to definition of compensation) is amended by inserting after the second sentence the I'ollowing new sentence: "Such term does not include remuneration for service which is performed by a nonresident alien individual for the Ijeriod he is temporarily present in the United States as a nonimmigrant under subparagraph (F) or (J) of section 101(a) (15) of the Immigration and Nationality Act, as amended, and which is performed to carry out the purpose specified in subparagraph (F) or (J), as the case may be." SEC. 2. Section 1(h)(1) of the Railroad Retirement Act of 1937 is amended by inserting after the second sentence the following new sentence: "Such term does not include remuneration for service which is performed by a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F) or (J) of section 101(a) (15) of the Immigration and Nationality Act, as amended, and which is performed to carry out the purpose sfjecified in subparagraph (F) or (J), as the case may be." SEC. 8. Section 1(i) of the Railroad Unemployment Insurance Act is amended by inserting after the first sentence the following new sentence: "Such term does not include remuneration for service which is performed by a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F) or (J) of section 101(a) (15) of the Immigration and Nationality Act, as amended, and which is performed to carry out the purpose specified in subparagraph (F) or (J), as the case may be." SEC. 4. (a)(1) The amendments made by the first two sections of this Act shall apply with respect to service performed after December 81, 1961. (2) Notwithstanding the expiration before the date of the enactment of this Act or within 6 months after such date of the period for filing claim for credit or refund, claim for credit or refund of any overpayment of any tax imposed by chapter 22 of the Internal Revenue Code of 1954 attributable to the amendment made by the first section of this Act may be filed at any time within one year after such date of enactment. (3) Any credit or refund of an overpayment of the tax imposed by section 8201 or 8211 of the Internal Revenue Code of 1954 which is attributable to the amendment made by the first section of this Act shall be appropriately adjusted for any lump-sum payment which has been made under section 5(f)(2) of the Railroad Retirement Act

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