Page:United States Statutes at Large Volume 89.djvu/526

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PUBLIC LAW 94-000—MMMM. DD, 1975

90 STAT. 466

PUBLIC LAW 94-93—AUG. 9, 1975

Public Law 94-93 94th Congress An Act Aug. 9. 1975 [H.R. 9091]

To provide that certain unemployment compensation funds may be used for repayable loans to the Virgin Islands.

Virgin Islands, repayable loans; railroad retirement payroll taxes. Ante, p. 173. 26 USC 3304 note.

Be it enacted by the /Senate and House of Representatives of the United States of America in Congress assembled, That appropriations provided for advances to the unemployment trust fund and other funds in the Second Supplemental Appropriations Act, 1975, shall also be available for repayable loans to the Virgin Islands, as authorized by title III of the Emergency Compensation and Special Unemployment Assistance Extension Act of 1975: Provided, That no loan may be made for any month beginning after June 30, 1976, and that the aggregate of such loans will not exceed $5,000,000. TITLE II—AMENDMENTS TO THE EAILKOAD RETIREMENT T A X ACT, AS AMENDED

26 USC 3201.

26 USC 3211.

26 USC 3221.

"eompensation. 26 USC 3231.

SEC. 201. Section 3201 of the Eailroad Retirement Tax Act is amended by striking out "compensation paid to such employee" and inserting in lieu thereof "compensation paid in any calendar month to such employee". SEC. 202. Section 3211(a) of the Railroad Retirement Tax Act is amended by striking out "compensation paid to such employee representative" and inserting in lieu thereof "compensation paid in any calendar month to such employee representative". SEC. 203. Section 3221(a) of the Railroad Retirement Tax Act is amended by striking out "compensation paid by such employer" and inserting in lieu thereof "compensation paid in any calendar month by such employer". SEC. 204. Section 3231(e)(1) of the Railroad Retirement Tax Act is amended by striking out the first sentence and inserting in lieu thereof: "The term 'compensation' means any form of money remuneration paid to an individual for services rendered as an employee to one or more employers." SEC. 205. Section 3231(e)(2) of the Railroad Retirement Tax Act is amended by striking out the first sentence thereof. SEC. 206. Section 3231(e)(2) of the Railroad Retirement Tax Act is amended by adding as the first sentence thereof: "An employee shall be deemed to be paid compensation in the period during which such compensation is earned only upon a written request by such employee, made within six months following the payment, and a showing that such compensation was earned during a period other than the period in which it was paid.".