84 STAT. ]
PUBLIC LAW 91-373-AUG. 10, 1970
SEC. 142. CHANGE IN CERTIFICATION DATE. (a) Section 3302(a)(1) of the Internal Revenue Code of 1954 is T
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amended by— (1) striking out "for the taxable year" after "certified"; and (2) inserting before the period at the end thereof the following: "for the 12-month period ending on October 31 of such year (10month period in the case of October 31, 1972)". (b) Section 3302(b) of such Code is amended by— (1) striking out "for the taxable year" after "certified"; (2) striking out " ( o r with respect to any provisions thereof so certified)," and inserting in lieu thereof the following: "for the 12-month period ending on October 31 of such year (10-month period in the case of October 31, 1972), or with respect to any provisions thereof so certified,"; and (3) striking out "the taxable year" the last place it appears and inserting in lieu thereof "such 12 or 10-month period, as the case may be,". (c) Section 3303(b)(1) of such Code is amended to read as follows: "(1) On October 31 of each calendar year, the Secretary of Labor shall certify to the Secretary the law of each State (certified by the Secretary of Labor as provided in section 3304 for the 12-month period ending on such October 31 (10-month period in the case of October 31, 1972)), with respect to which he finds that reduced rates of contributions were allowable with respect to such 12- or 10-month period, as the case may be, only in accordance with the provisions of subsection (a). " (d) Section 3303(b)(2) of such Code is amended by— (1) striking out "taxable year" w'here it first appears and inserting in lieu thereof "12-month period ending on October 31 (10-month jjeriod in the case of October 31, 1972)"; (2) striking out "on December 31 of such taxable year" following the words "the Secretary of Labor shall" and inserting in lieu thereof "on such October 3 1 "; and (3) striking out "taxable year" after "contributions were allowable with respect to such" and inserting in lieu thereof "12- or 10-month period, as the case may be,". (e) Section 3303(b)(3) of such Code is amended by— (1) striking out taxable year" where it first appears and inserting in lieu thereof "12-month period ending on October 31 (10-month period in the case of October 31, 1972)"; (2) striking out "taxable year," where it next appears and inserting in lieu thereof "12 or 10-month period, as the case may be,". (f) Section 3304(c) of such Code, as amended by section 131(b)(2) of this Act, is further amended to read as follows: "(c) CERTIFICATION.—On October 31 of each taxable year the Secretary of Labor shall certify to the Secretary each State whose law he has previously approved, except that he shall not certify any State which, after reasonable notice and opportunity for hearing to the State agency, the Secretary of Labor finds has amended its law so that it no longer contains the provisions specified in subsection (a) or has with respect to the 12-month period ending on such October 31 failed to comply substantially with any such provision in such subsection. No finding of a failure to comply substantially with any provision in paragraph (5) of subsection (a) shall be based on an application or interpretation of State law (1) until all administrative review provided for under the laws of the State has been exhausted, or (2) with respect to which the time for judicial review provided by the laws of the State has not expired, or (3) with respect to which any judicial review is pending. On October 31 of any taxable year after 1971, the
707 68A Stat. 439. 2o U o C 3 3 0 2.
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