78TH CONG. , IST SESS.-CH. 26 -MAR . 24,1943 1400 (unless the Administrator or his agent collects such tax from 63 tat. 175. 26U. S. C.I1400; the employee) with respect to service performed before the date of Supp. II, 1400 . enactment of this subsection which constitutes employment by reason Post, p . 607 of the enactment of this subsection." (2) Section 209 of the Social Security Act, as amended (U.SS. amlend rity Act, amendment. C., title 42, sec. 409), is amended by adding at the end thereof the 53Stat. 1373. following new subsection: "(o) (1) OFFICERS AND MEMBERS OF CREWS EMPLOYED BY WAR SHIP- PING ADMINISTRATION.- The term 'employment' shall include such "Employment." service as is determined by the Administrator, War Shipping Ad- ministration, to be performed after September 30, 1941, and prior to the termination of title I of the First War Powers Act, 1941, on 50 U.Sa. C,8upp. or in connection with any vessel by an officer or member of the II, app. §f601-s05,621 . crew as an employee of the United States employed through the War Shipping Administration or, in respect of such service performed before February 11, 1942, the United States Maritime Commission. "(2) The Social Security Board shall not make determinations Determnations as as to whether an individual has performed services which are employ- etc. ment by reason of this subsection, or the periods of such services, or the amounts of remuneration for such services, or the periods in which or for which such remuneration was paid, but shall accept the determinations with respect thereto of the Administrator, War Shipping Administration, and such agents as he may designate, as evidenced by returns filed by such Administrator as an employer A, p. pursuant to section 1426 (i) of the Internal Revenue Code and cer- tifications made pursuant to this subsection. Such determinations shall be final and conclusive. "(3) The Administrator, War Shipping Administration, is author- Certifications ized and directed, upon written request of the Social Security Board, to make certification to it with respect to any matter determinable for the Board by the War Shipping Administrator under this sub- section, which the Board finds necessary in administering this title. Efective date "(4) This subsection shall be effective as of September 30, 1941." ctieat. 53 Stat. 1402. (3) Section 907 of the Social Security Act Amendments of 1939 2 U. s. c. I 1400 is amended by inserting after the phrase "attaining age sixty-five." note- the following: "and 1 per centum of any wages paid him for services which constitute employment by virtue of subsection (o) of section 209 of the Social Security Act, as amended,". S (c) The War Shipping Administration and its agents or persons layments of txe.. acting on its behalf or for its account may, for convenience of administration, with the approval of the Administrator, make pay- ments of any taxes, fees, charges, or exactions to the United States or its agencies. SEc. 2. (a) Section 222 (f) of Subtitle-Insurance of Title II of Marine war-risk the Merchant Marine Act, 1936, as amended (Public Law 523, Sev- 6Stat. 215. enty-seventh Congress), is amended by inserting before the period1, S 128a (C.. at the end thereof a semicolon and the following: "and, whenever the Commission shall insure any risks included under subsection (d) or (e) of this section, or under this subsection insofar as it concerns liabilities relating to the master, officers, and crews of such vessels or to other persons transported thereon, the insurance on such risks may include marine risks to the extent that the Commission determines to be necessary or advisable". (b) Whenever the Administrator, War Shipping Administration, geforloor inry finds that, on or after October 1, 1941, and before thirty days after related to war effort. the date of enactment of this subsection, a master, officer, or member of the crew of, or any persons transported on, a vessel owned by or chartered to the Maritime Commission or the War Shipping Admin- 47 57 STAT. ]
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