PUBLIC LAW 94-444—OCT. 1, 1976 which the Secretary finds that his estimate for an earlier calendar month was greater or less than the sum which should have been paid to the State. Estimates shall be made on the basis of reports made by the State to the Secretary as prescribed by the Secretary. "(c) The Secretary shall, from time to time, certify to the Secretary of the Treasury the sum payable to each State under this part. The Secretary of the Treasury, prior to audit and settlement by the General Accounting Office, shall pay the State in accordance with the certification from funds for carrying out the purposes of this part. "(d) Money paid to a State under this part may be used solely for the purpose of paying compensation. Money so paid which is not used for such purpose shall be returned, at the time specified by the Secretary, to the Treasury of the United States and credited to current applicable appropriations, funds, or accounts from which payments to States under this part may be made. "(e) In the case of any political subdivision of a State which has in effect an unemployment compensation program which provides for the payment of compensation on the basis of services performed in its employ, such political subdivision shall be entitled to payments under this part in the same manner and to the same extent as if such political subdivision were a State. "STATE I ^ W
90 STAT. 1481
Certification.
Unused funds, return to Treasury.
Political subdivision, eligibility for payments.
PROVISIONS
"SEC. 221. (a) The unemployment compensation law of any State 26 USC 3304 may provide that any organization which elects to make payments note. (in lieu of contributions) into the State unemployment compensation fund— "(1) shall not be liable to make such payments after the date of the enactment of this section with respect to any compensation to the extent that such State is entitled to payments with respect to such compensation under this part; and "(2) shall receive credit against payments required to be made after such date of enactment for any such payments made on or before such date of enactment to the extent that such payments were made with respect to compensation for which the State is entitled to receive payments under this part. "(b) The unemployment compensation law of any State may, with- Adjustments. out being deemed to violate the standards set forth in section 3303(a) of the Internal Revenue Code of 1954, provide for appropriate adjust- 26 USC 3303. ments, as may be determined by the Secretary, in the account of any employer who has paid public service wages to reflect the payments to which such State is entitled under this part with respect to compensation attributable to such wages. 'AUTHORIZATION OF APPROPRIATIONS
"SEC. 222. There are hereby authorized to be appropriated for pur- 26 USC 3304 note. poses of this part such sums as may be necessary. u DEFINITIONS
26 USC 3304 "SEC. 223. As used in this part, the term— "(1) 'State' means the States of the United States, the Dis- note. trict of Columbia, Puerto Rico, and the Virgin Islands;
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