Page:United States Statutes at Large Volume 90 Part 2.djvu/1206

 90 STAT. 2674

PUBLIC LAW 94-566—OCT. 20, 1976 Secretary shall p a y to the unemployment fmid of such State a n amount equal to the Federal reimbursement for any compensation paid for a week of unemployment beginning on or after January 1, 1978, to any individual whose base period wages include wages for previously uncovered services.

"Previously uncovered

26 USC 3306.

26 USC 3309.

(b) PREVIOUSLY UNCOVERED SERVICES.—For purposes of t h i s sec-

tion, the term "previously uncovered services" means, with respect to any State, services— (1) which were not covered by the State unemployment compensation law, a t any time, during the 1-year period ending December 31, 1975; and (2) which— (A) are agricultural labor (as defined in section 3306(k) of the I n t e r n a l Revenue Code of 1954) or domestic services referred to i n section 3306(c)(2) of such Code (as in effect on the d a y before the date of the enactment of this Act) and are treated as employment (as defined in section 3306 (c) of such Code) by reason of the amendments made by this Act, or (B) are services to which section 3 3 0 9 (a)(1) of such Code applies by reason of the amendments made by this Act. (c) FEDERAL REIMBURSEMENT. —

(1) IN GENERAL.—For purposes of this section, the Federal reimbursement for compensation paid to any individual for any week of unemployment shall be an amount which bears the same ratio to the amount of such compensation as the amount of the individual's base period wages which are attributable to previously uncovered services which are reimbursable bears to the total amount of the individual's base period wages. (2) REIMBURSABLE SERVICES.—For purposes of determining the

26 USC 3304 note.

amount of the Federal reimbursement for compensation paid to any individual for any week of unemployment, previously uncovered services shall be treated as being reimbursable— (A) if such services were performed— (i) before July 1, 1978, in the case of a week of unemployment beginning before July 1, 1978; or (ii) before January 1, 1978, in the case of a week of unemployment beginning after July 1, 1978; and (B) to the extent that assistance under title II of the Emergency Jobs and Unemployment Assistance Act of 1974 was not paid to such individual on the basis of such services. (3) D E N I A L OF PAYMENT.—No payment may be m a d e under

26 USC 3304 notes. 26 USC 3303.

subsection (a) to any State in respect of any compensation for which the State is entitled to any reimbursement under the provisions of any Federal law other than this Act or the FederalState Extended Unemployment Compensation Act of 1970. (d) EXPERIENCE R A T I N G o r CERTAIN EMPLOYERS.—The unemploy-

ment compensation law of any State may, without being deemed to violate the standards set forth in section 3303(a) of the I n t e r n a l Revenue Code of 1954, provide that the experience-rating account of any employer shall not be charged for the compensation paid to any individual whose base period wages includes wages for previously uncovered services which are reimbursable under subsection (c)(2) to the extent that such individual would not have been eligible to receive such compensation had the State law not provided for the pay-

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