Page:United States Statutes at Large Volume 88 Part 1.djvu/1355

 88 STAT. ]

PUBLIC LAW 93-445-OCT. 16, 1974

1311

"(iii) for each such calendar month after 1974, the amount which is creditable as such individual's 'wages' under the third paragraph of section 209 of the Social Security Act. 42 USC 409. "(6) Notwithstanding the provisions of the preceding subdivisions of this subsection, the term 'compensation' shall not include— " (i) tips, except as is provided under subdivision (3) of this subsection; "(ii) the voluntary payment by an employer, without deduction from the remuneration of the employee, of any tax now or hereafter imposed with respect to the compensation of such employee; "(iii) 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 pur- « use 1101. pose specified in subparagraph (F) or (J), as the case may be; "(iv) remuneration earned in the service of a local lodge or division of a railway-labor-organization employer with respect to any calendar month in which the amount of such remuneration is less than $25; and "(v) remuneration for service as a delegate to a national or international convention of a railway-labor-organization employer if the individual rendering such service has not previously rendered service, other than as such a delegate, which may be included in his 'years of service'. " (i) The term 'Board' means the Railroad Retirement Board. " (j) The term 'company' includes corporations, associations, and joint-stock companies. " (k) The term 'employee' includes an officer of an employer. "(1) The term 'person' means an individual, a partnership, an association, a joint-stock company, a corporation, or the United States or any other governmental body. "(m) The term 'United States,' when used in a geographical sense, means the States and the District of Columbia. " (n) The term 'Social Security Act' means the Social Security Act "^ use 1305. ^ as amended from time to time. "(o) An individual shall be deemed to have 'a current connection with the railroad industry' at the time an annuity begins to accrue to him and at death if, in any thirty consecutive calendar months before the month in which an annuity under this Act begins to accrue to him, or the month in which he dies if that first occurs, he will have been in service as an employee in not less than twelve calendar months and, if such thirty calendar months do not immediately precede such month, he will not have been engaged in any regular employment other than employment for an employer or employment with the Department of Ti-ansportation, the Interstate Commerce Commission, the National Mediation Board, or the Railroad Retirement Board in the period before such month and after the end of such thirty months. For the purposes of section 2(d) only, an individual shall be deemed also to have a 'current connection with the railroad industry' if he will have completed ten years of service and (A) he would be neither fully nor currently insured under the Social Security Act if his service as an employee after December 31, 1936, were included in the term 'employment' as defined in that Act, or (B) he has no quarters of coverage under the Social Security Act. " (p) The term 'annuity' means a monthly sum which is payable on the first day of each calendar month for the accrual during the preceding calendar month.

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