not beyond the mine tipple, and the operation of equipment or facilities therefor, or in any of such activities." 50 Stat. 308, 436; 53 SEC. 3. Section 1 (b) of the Railroad Retirement Act of 1937, sec- Stst. 182; 52 Sta. 1094; 49 Stat. 968; 44 Stat. tion 1 (b) of the Carriers Taxing Act of 1937, section 1532 (b) of 5 U. . C ., Supp. the Internal Revenue Code, the first paragraph of section 1 (d) of v, § s8c(b), 261 (b); the Railroad Unemployment Insurance Act, section 1 (b) of the 61S32(b); 5U.tc. Railroad Retirement Act of 1935, and paragraph Fifth of section 1 s28.Pv 45 U.5.(d) of the Railway Labor Act, as amended, are amended, in the case of 151. each such Act as of the date of its enactment, by adding at the end of each such section and paragraph the following new paragraph: eLimplitat o n term "The term 'employee' shall not include any individual while such individual is engaged in the physical operations consisting of the mining of coal, the preparation of coal, the handling (other than movement by rail with standard railroad locomo- tives) of coal not beyond the mine tipple, or the loading of coal at the tipple." mendments retro- SEc. 4. (a) The laws hereby expressly amended, the Social Secu- 49Stat. 620 . rity Act, approved August 14, 1935, and all amendments thereto, V, ch.7.' n shall operate as if each amendment herein contained had been enacted as a part of the law it amends, at the time of the original enactment of such law. Application of taxes paid by deignated (b) No person (as defined in the Carriers Taxing Act of 1937) carriers and employ- shall be entitled, by reason of the provisions of this Act, to a refund oStat. 435. of, or relief from liability for, any income or excise taxes paid or 45 U.S. C., Supp. v0us- 8 s m pp. accrued, pursuant to the provisions of the Carriers Taxing Act of 538tat.1. 1937 or subchapter B of chapter 9 of the Internal Revenue Code, v, iJ 15oc-1537. prior to the date of the enactment of this Act by reason of employ- ment in the service of any carrier by railroad subject to part I of 49U. .C., h. 1; the Interstate Commerce Act, but any individual who has been Supp. V, ch. 1. employed in such service of any carrier by railroad subject to part I of the Interstate Commerce Act as is excluded by the amendments made by this Act from coverage under the Carriers Taxing Act of 1937 and subchapter B of chapter 9 of the Internal Revenue Code, and who has paid income taxes under the provisions of such Act or subchapter, and any carrier by railroad subject to part I of the Interstate Commerce Act which has paid excise taxes under the pro- visions of the Carriers Taxing Act of 1937 or subchapter B of chapter 9 of the Internal Revenue Code, may, upon making proper application therefor to the Bureau of Internal Revenue, have the amount of taxes so paid applied in reduction of such tax liability with respect to employment, as may, by reason of the amendments made by this Act, accrue against them under the provisions of title 49 Stat. 636; 53 Stat. VIII of the Social Security Act or the Federal Insurance Contribu- 175. 42 U. s. C ., supp. tions Act (subchapter A of chapter 9 of the Internal Revenue Code). UC.,S 1 upp. V, (c) Nothing contained in this Act shall operate (1) to affect any S 1400-1432 . annuity, pension, or death benefit granted under the Railroad Retire- Priorannuities, etc., gra nnditieset ment Act of 1935 or the Railroad Retirement Act of 1937, prior to road RetCiement Acts. the date of enactment of this Act, or (2) to include any of the serv- v, 22a-22sr. ices on the basis of which any such annuity or pension was granted, 49 tat. 625; 53 Stat. as employment within the meaning of section 210 (b) of the Social 42 v. s . c ., supp. Security Act or section 209 (b) of such Act, as amended. In any , 409 (b), 410. case in which a death benefit alone has been granted, the amount of such death benefit attributable to services, coverage of which is affected by this Act, shall be deemed to have been paid to the deceased 49Stat.624 . under section 204 of the Social Security Act in effect prior to Jan- v, . 404. C ., pp. uary 1, 1940, and deductions shall be made from any insurance bene- V42 u.s. o ., supp. fit or benefits payable under the Social Security Act, as amended, with respect to wages paid to an individual for such services until such deductions total the amount of such death benefit attributable to such services. [54 STA/T. 786 PUBLIC LAWS-CH. 664-AUG. 13 , 1940
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