Page:United States Statutes at Large Volume 83.djvu/119

 83 STAT. ]

PUBLIC LAW 91-53-AUG. 7, 1969

91

SEC. 2. The ri^ht to alter, amend, or repeal this Act is reserved. SEC. 3. Nothing in this Act shall be deemed to impair or affect any rights or powers of the United States, its agencies, instrumentalities, l)ermittees, or licensees in, over, and to the use of the waters of the Upper Niobrara River Basin; nor to impair or affect their capacity to acquire rights in and to the use of said waters. Approved August 4, 1969.

Public Law 91-53 AN ACT To provide for the collection of the Federal unemployment tax in quarterly installments during each taxable year; to make status of employer depend on employment during preceding as well as current taxable year; to exclude from the computation of the excess the balance in the employment security administration account as of the close of fiscal years 1970 through 1972; to raise the limitation on the amount authorized to be made available for expenditure out of the employment security administration account by the amounts so excluded; and for other purposes.

August 7, 1969 [H. R. 99513

Be it enacted by the Senate and House of Representatives of the United States of America m Congress assembled, That section 3306(a) Federal of the Internal Revenue Code of 1954 (relating to definition of "rxr^mp'i^ymLnt employer) is amended to read as follows: security; tax " (a) EMPLOYER.—For purposes of this chapter, the term 'employer' ^"e'^gA^^at 447 does not include any person unless on each of some 20 days during 26 USC 3306. the taxable year or during the preceding taxable year, each day being in a different calendar week, the total number of individuals who were employed by him in employment for some portion of the day (Avhether or not at the same moment of time) was 4 or more." SEC. 2. COLLECTION OF FEDERAL UNEMPLOYMENT TAX ON QUARTERLY OR OTHER TIME PERIOD BASIS. (a) QUARTERLY PAYMENT or FEDERAL UNEMPLOYMENT TAX.—Sub-

chapter A of chapter 62 of the Internal Revenue Code of 1954 (re- ^^^^^^'^ ^^^^' latin^ to place and due date for payment of tax) is amended by striking out section 6157 and by inserting in lieu thereof the following: "SEC. 6157. PAYMENT OF FEDERAL UNEMPLOYMENT TAX ON QUARTERLY OR OTHER TIME PERIOD BASIS. " (a) GENERAL RULE. —Every person who for the calendar year is an employer (as defined in section 3306(a)) shall— "(1) if the person in the preceding calendar year employed 4 or more employees in employment (within the meaning of section 3306 (c) and (d)) on each of some 20 days during such preceding calendar year, each such day being in a different calendar week, compute the tax imposed by section 3301 for each of the first three ^7 Stat. 51. calendar quarters in the calendar year, and "(2) if paragraph (1) does not apply, compute the tax imposed by section 3301— " (A) for the period beginning with the first day of the calendar year and ending with the last day of the calendar quarter (excluding the last calendar quarter) in which such person becomes such an employer, and " (B) for the third calendar quarter of such year, if the f)eriod specified in subparagraph (A) includes only the first two calendar quarters of the calendar year.

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