60 STAT.] 79TH CONG. , 2D SESS.-CH. 951-AUG. 10, 1946 SEC. 410. AUTHORIZATION FOR RECOMPUTATION OF BENEFITS. Section 209 of such Act is amended by adding after subsection (p) a new subsection to read as follows: "(q) Subject to such limitation as may be prescribed by regula- tion, the Administrator shall determine (or upon application shall recompute) the amount of any monthly benefit as though application for such benefit (or for recomputation) had been filed in the calendar quarter in which, all other conditions of entitlement being met, an application for such benefit would have yielded the highest monthly rate of benefit. This subsection shall not authorize the payment of a benefit for any month for which no benefit would, apart from this subsection, be payable, or, in the case of recomputation of a benefit, of the recomputed benefit for any month prior to the month for which application for recomputation is filed." SEC. 411 ALLOCATION OF 1937 WAGES. Section 209 of such Act is amended by adding after subsection (q) a new subsection to read as follows: "(r) With respect to wages paid to an individual in the six-month periods commencing either January 1, 1937, or July 1, 1937; (A) if wages of not less than $100 were paid in any such period, one-half of the total amount thereof shall be deemed to have been paid in each of the calendar quarters in such period; and (B) if wages of less than $100 were paid in any such period, the total amount thereof shall be deemed to have been paid in the latter quarter of such period, except that if in any such period, the individual attained age sixty-five, all of the wages paid in such period shall be deemed to have been paid before such age was attained." SEC. 412. DEFINITION OF WAGES-INTERNAL REVENUE CODE. (a) FEDERAL INSURANCE CONTRIBUTIONS AcT. -Section 1426 (a) (1) of the Federal Insurance Contributions Act (Internal Revenue Code, sec. 1426 (a) (1)) is amended to read as follows: "(1) That part of the remuneration which, after remuneration equal to $3,000 has been paid to an individual by an employer with respect to employment during any calendar year, is paid, prior to January 1, 1947, to such individual by such employer with respect to employment during such calendar year; or that part of the remuneration which, after remuneration equal to $3,000 with respect to employment after 1936 has been paid to an individual by an employer during any calendar year after 1946, is paid to such individual by such employer during such calendar year ;". (b) FEDERAL UNEMPLOYMENT TAX Acr.- Section 1607 (b) (1) of the Federal Unemployment Tax Act (Internal Revenue Code, sec. 1607 (b) (1)) is amended to read as follows: '(1) That part of the remuneration which, after remuneration equal to $3,000 has been paid to an individual by an employer with respect to employment during any calendar year, is paid after December 31, 1939, and prior to January 1, 1947, to such individual by such employer with respect to employment during such calendar year; or that part of the remuneration which, after remuneration equal to $3,000 with respect to employment after 1938 has been paid to an individual by an employer during any calendar year after 1946, is paid to such individual by such employer during such calendar year;". 989 53 Stat. 1373; 59 Stat. 548. 42U.S. c. §409; Supp. V, § 409. Ante, pp. 732, 988; post, pp. 990, 991. Supra. 53 Stat. 1383. 26US.C. 1426 (a) (1). 83 Stat. 133. 26U. .C.11607 ) (1).
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