102 STAT. 3774
45 USC 23in note.
26 USC 3321 ^°^45 USC 352 note.
Reports,
PUBLIC LAW 100-647—NOV. 10, 1988
(4) Subsection (e) of section 6513 of the 1986 Ckxie (relating to payments of Federal unemployment tax) is amended by striWng out the last sentence. (5) Subsection (i) of section 6601 of the 1986 Code (relating to exception as to Federal unemployment tax) is Eimended by striking out "or 3321". (6) Subparagraph (A) of section 232(a)(2) of the Railroad Retirement Revenue Act of 1983 is amended by striking out "is attributable to the beisic rate under section 3321(c)(l)(A) of the Internal Revenue Code of 1954" and inserting in lieu thereof "is not attributable to the surtax rate under section 516(b) of the Railroad Unemployment Insurance and Retirement Improvement Act of 1988". (7) Subparagraph (B) of section 232(a)(2) of such Act is amended by striking out "section 3321(c)(l)(B) of such Code" and inserting in lieu thereof "section 516(b) of such Act". (d) EFFECTIVE DATE.—The amendments made by this section, and the provisions of subsection (b), shall apply to remuneration paid after December 31, 1988. SEC. 7107. GAO STUDY OF FRAUD AND PAYMENT ERRORS.
The Comptroller General shall study the frequency of fraud and payment errors in the railroad unemployment compensation program. Not later than 1 year after the date of the enactment of this Act, the Comptroller General shall report to Congress the results of such study. Such report shall include— (1) estimates of rates and amounts of annual losses due to fraud and overpayment; (2) comparisons of such rates with the rates of losses in other Federal programs which experience such losses; (3) recommendations for legislative measures that could be taken to reduce the losses in the railroad unemployment compensation program arising from fraud and payment errors; and (4) such other matters relating to such fraud and payment errors as the Comptroller General determines are appropriate. SEC. 7108. ONE-YEAR EXTENSION OF TIME LIMIT FOR FILING REPORT BY COMMISSION ON RAILROAD RETIREMENT REFORM.
45 USC 23ln note.
Section 9033(f) of the Omnibus Budget Reconciliation Act of 1987 (101 Stat. 1330-298) is amended by striking "October 1, 1989" and inserting "October 1, 1990".
Subtitle B—BeneHt and Other Adjustments SEC. 7201. WAITING PERIOD FOR BENEFITS AND BENEFIT INCREASES.
45 USC 352.
(a) IN GENERAL.—Section 2(a) is amended— (1) by inserting "(1)" after "(a)"; (2) by striking out "Benefits" the first place it appears and all that follows through the end of the first paragraph, and inserting in lieu thereof the following: "(A)(i) Except as otherwise provided in this subparagraph, benefits shall be payable to any qualified employee for each day of unemployment in excess of 4 during any registration period. "(ii) No benefits sheill be payable for days of unemployment during the first registratioi^ period within a benefit year in which the employee has more than 4 days of unemployment.
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