Page:United States Statutes at Large Volume 84 Part 1.djvu/759

 84 STAT. ]

PUBLIC LAW 91-373-AUG. 10, 1970

701

the employer, except that this subparagraph shall not apply to service performed in a program established for or on behalf of an employer or group of employers, or " (D) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;", (b) Subsection (a) shall apply with respect to remuneration paid Effective date. after December 31, 1969. SEC. 107. EX-SERVICEMEN ACCRUED LEAVE TO BE TREATED IN ACCORDANCE WITH STATE LAWS. Effective with respect to benefit years which begin more than 30 Repeal. days after the date of the enactment of this Act, section 8524 of title 6 of the United States Code is repealed. 8° ^'^'- s^i. SEC. 108. COVERAGE OF EMPLOYEES OF HOSPITALS AND INSTITUTIONS OF HIGHER EDUCATION OPERATED BY POLITICAL SUBDIVISIONS OF STATES. (a) Section 3304(a) of the Internal Revenue Code of 1954 (as amended by sections 104, 121(a), and 206 of this Act) is further amended by adding after paragraph (11) (as added by section 206 of this Act) the following new paragraph: "(12) each political subdivision of the State shall have the right to elect to have compensation payable to employees thereof (whose services are not otherwise subject to such law) based on service performed by such employees in the hospitals and institutions of higher education (as defined in section 3309(d)) operated Ante, p. 698. by such political subdivision; and, if any such political subdivision does elect to have compensation payable to such employees thereof (A) the political subdivision shall pay into the State unem> ^q--.^ ployment fund, with respect to the service of such employees, payments (in lieu of contributions), and (B) such employees will be entitled to receive, on the basis of such service, compensation payable on the same basis, in the same amount, on the same terms, and subject to the same conditions as compensation which is payable on the basis of similar service for the State which is subject to such law;". (b) The amendment made by subsection (a) shall apply with respect ex^epuon!"^'*^' to certification of State laws for 1972 and subsequent years; except that section 3304(a) (12) of the Internal Revenue Code of 1954 (as added by subsection (a)) shall not be a requirement for the State law of any State prior to July 1, 1972, if the legislature of such State does not meet in a regular session which closes during the calendar year 1971, or prior to January 1, 1975, if compliance with such requirement would i ^ - .necessitate a change in the constitution of such State.

PART B—PROVISIONS OF STATE LAW SEC. 121. PROVISIONS REQUIRED TO BE INCLUDED IN STATE LAWS. (a) Section 3304(a) of the Internal Revenue Code of 1954 is amended by inserting after paragraph (6) (added by section 104(a) of this Act) the following new paragraphs: "(7) an individual who has received compensation during his benefit year is required to have had work since the beginning of such year in order to qualify for compensation in his next benefit year; "(8) compensation shall not be denied to an individual for any week because he is in training with the approval of the State agency (or because of the application, to any such week in training, of State law provisions relating to availability for work, active search for work, or refusal to accept w o r k);

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