Page:United States Statutes at Large Volume 91.djvu/177

 PUBLIC LAW 95-30—MAY 23, 1977

91 STAT. 143

" (1) UNEMPLOYMENT INSUIIANCE WAGES.—Except as otherwise

provided i n this subpart, the term 'unemployment insurance wages' has the meaning given to the term 'wages' by section 3306(b), except that, in the case of amounts paid during 1978, '$4,200' shall be substituted for '$6,000' each place it appears i n section 3306(b). " (2) AGRICULTUKAL LABOR.—If the services performed by any

employee for an employer during more than one-half of any p a y period (within the meaning of section 3306(d)) taken into account with respect to any calendar year constitute agricultural labor (within the meaning of section 3 3 0 6 (k)), the term 'unemployment insurance wages' means, with respect to the remuneration paid by the employer to such employee for such year, a n amount equal to so much of such remuneration as constitutes 'wages' within the meaning of section 3121(a), except that the contribution and benefit base for each calendar year shall be deemed to be $4,200. " (3) RAILWAY LABOR.—If more than one-half of the remuneration paid by an employer to an employee during the calendar year is remuneration for service described in section 3306(c)(9), the term 'unemployment insurance wages' means, with respect to such employee for such year, an amount equal to % of so much of the remuneration paid to such employee during such year as is subject to contributions under section 8(a) of the Railroad Unemployment Insurance Act (45 U.S.C. 3 5 8 (a)).

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" (4) VOCATIONAL REHABILITATION REFERRAL.—The term 'voca-

tional rehabilitation referral' means any individual who— " (A) has a physical or mental disability which, for such individual, constitutes or results in a substantial handicap to employment, and " (B) has been referred to the employer upon completion of ( o r while receiving) rehabilitative services pursuant to— " (i) an individualized written rehabilitation plan under a State plan for vocational rehabilitation services approved under the Rehabilitation Act of 1973, or 29 USC 701 note. " ( i i) a program of vocational rehabilitation carried out under chapter 31 of title 38, United States Code. 38 USC 1501. "(g)

RULES FOR APPLICATION OF S E C T I O N. — For purposes of t h i s

subpart— " (1) REMUNERATION MUST BE FOR TRADE OR BUSINESS EMPLOY-

MENT WITHIN UNITED STATES.—Remuneration paid by an employer to an employee during any calendar year shall be taken into account only if more than one-ihalf of the remuneration so paid is for services performed in the United States in a trade or business of the employer. "(2)

SPECIAL RULE FOR CERTAIN DETERMINATIONS.—Any deter-

mination as to whether paragraph (1) of this subsection, or paragraph (2) or (3) of subsection (f), applies with respect to any employee for any calendar year shall be made without regard to subsections (a) and (b) of section 52. "SEC. 52. SPECIAL RULES. 26 USC 52. "(a)

CONTROLLED GROUP OF CORPORATIONS.—For purposes of t h i s

subpart, all employees of all corporations which are members of the same controlled g r o u p of corporations shall be treated as employed by

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