PUBLIC LAWS-CH. 666 -AUG. 10, 1939 II erroneously paid into such fund and refunds paid in accordance with Ante, p. 1392. the provisions of section 1606 (b). "Contributions." "(g) CONTRIBUTINS.- T he term 'contributions' means payments required by a State law to be made into an unemployment fund by any person on account of having individuals in his employ, to the extent that such payments are made by him without being deducted or deductible from the remuneration of individuals in his employ. "Compensation." "(h) COMPENSATION. -Tho term 'compensation' means cash benefits payable to individuals with respect to their unemployment. "Employee." "(i) EMPLOYEE. -The term 'employee' includes an officer of a corporation. " State." "(j) STATE.- The term 'State' includes Alaska, Hawaii, and the District of Columbia. "Person." "(k) PERsoN. -The term 'person' means an individual, a trust or estate, a partnership, or a corporation. "Agricultural "(1) AGRICULTURAL LABOR. -The term 'agricultural labor' includes abor." all service performed- "(1) On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or har- vesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and manage- ment of livestock, bees, poultry, and fur-bearing animals and wildlife. "(2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conser- vation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm. " (3) In connection with the production or harvesting of maple sirup or maple sugar or any commodity defined as an agricultural 6 Stat.. 41j5). commodity in section 15 (g) of the Agricultural Marketing Act, as amended, or in connection with the raising or harvesting of mushrooms, or in connection with the hatching of poultry, or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or water- ways used exclusively for supplying and storing water for farming purposes. "(4) In handling, planting, drying, packing, packaging, proc- essing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, any agricul- tural or horticultural commodity; but only if such service is per- formed as an incident to ordinary farming operations or, in the case of fruits and vegetables, as an incident to the preparation of such fruits or vegetables for market. The provisions of this para- graph shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distri- bution for consumption. "Farm." "As used in this subsection, the term 'farm' includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodi- ties, and orchards." Ant, p. 183. SE. 615. Subchapter C of chapter 9 of the Internal Revenue Code is amended by adding at the end thereof the following new section: IoFymentTalAt; "SEO. 1611. This subchapter may be cited as the 'Federal Unem- ployment Tax Act'." 1396 [53 STAT. I
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