54 STAT.] 76TH CONG., 3D SESS.-CH. 757-OCT. 8, 1940 1017 "(m) In addition to the amount authorized to be appropriated in Additional annual subsection (a) of section 15 of this Act, there is hereby authorized ized. a - to be appropriated to the Railroad Retirement Account for each 45 U. S .C, pp . fiscal year, beginning with the fiscal year ending June 30, 1941, an v, 228(o). amount sufficient to meet the additional expenditures necessary to be made during each such fiscal year by reason of crediting under the Railroad Retirement Acts military service prior to January 1, 1937. The Railroad Retirement Board, as promptly as practicable Submittal of esti- after the date of enactment of the Second Revenue Act of 1940, and m"At, p.974. thereafter annually, shall submit to the Bureau of the Budget esti- mates of such military service appropriations to be made to the account in addition to the annual estimates by the Board, in accord- ance with subsection (a) of section 15 of this Act, of the appropri- tions to be made to the account to provide for the payment of annuities, pensions and death benefits not based on military service. Each such estimate shall take into account the excess or the deficiency, if any, in such military service appropriation for the preceding fiscal year. SEC. 626. Section 202 of such Act of June 24, 1937, is hereby 5 Stat. 31 . amended by inserting immediately after the second proviso of such v, §215. section the following new proviso: "And provided further, That for e inatio n of the purposes of determining eligibility for an annuity and computing eligibility for annuity; an annuity there shall also be included in an individual's service computation. period, subject to and in accordance with subsections (a) to (1), inclu- Ante, pp . 1014 -101 sive, of section 3A of this Act, voluntary or involuntary military service of an individual prior to January 1, 1937, within or without the United States during any war service period, if, in the calendar year in which his military service in a war service period began, or m the calendar year next preceding such calendar year, he was in the compensated service of a carrier, or of a person service to which is otherwise creditable, or was serving as a representative; but such military service shall be included only subject to and in accordance with the provisions of the Railroad Retirement Act of 1935, in the 49 St 6 at., supp. same manner as though military service were service rendered as an v,1215-228. employee :". TITLE VII-CREDIT AGAINST FEDERAL UNEM- PLOYMENT TAXES SEC. 701. CREDIT AGAINST FEDERAL UNEMPLOYMENT TAXES. (a) ALLOWANCE or CREDIT. -A gainst the tax imposed by section 901 of the Social Security Act for the calendar year 1936, 1937, or 1938, or against the tax imposed by the Federal Unemployment Tax Act for the calendar year 1939, any taxpayer shall be allowed credit for the amount of contributions paid by him into an unemployment fund under a State law- (1) Before the sixtieth day after the date of the enactment of this Act; (2) On or after such sixtieth day (except in the case of the tax for the calendar year 1939) with respect to wages paid after the fortieth day after such date of enactment; (3) Without regard to the date of payment, if the assets of the taxpayer are, at any time during the fifty-nine-day period follow- ing such date of enactment, in the custody or control of a receiver, trustee, or other fiduciary appointed by, or under the control of, a court of competent jurisdiction. The amount of such credit, in the case of contributions with respect to the calendar year 1939 paid after the last day upon which the tax- Allowance of credit. 49 Stat. 639. 42 U. S. C., Supp. V, 1101 . 53 Stat. 183 1396. 26 U. S. C., Supp. V,§I 1600-1611 .