PUBLIC LAWS--CH. 709-JULY 31, 1946 53 8tat. 180. 26U.. . . 120. "3. With respect to compensation paid after December 31, 1951, the rate shall be 121/2 per centum." (d) Section 1520 of the Internal Revenue Code is amended to read as follows: p 724 [60 STAT. "SEC. 1520. RATE OF TAX. cise Btax paid by "In addition to other taxes, every employer shall pay an excise tax, with respect to having individuals in his employ, equal to the following percentages of so much of the compensation, paid by such employer after December 31, 1946, for services rendered to him after December 31, 1936, as is, with respect to any employee for any calendar month, mployee Paid by not in excess of $300: Provided,however, That if an employee is paid more than one em- ployer. compensation after December 31, 1946, by more than one employer for services rendered during any calendar month after 1936, the tax imposed by this section shall apply to not more than $300 of the aggre- gate compensation paid to such employee by all such employers after December 31, 1946, for services rendered during such month, and each employer other than a subordinate unit of a national railway-labor- organization employer shall be liable for that proportion of the tax with respect to such compensation paid by all such employers which the compensation paid by him after December 31, 1946, to the employee for services rendered during such month bears to the total compensation paid by all such employers after December 31, 1946, to such employee for services rendered during such month; and in the event that the compensation so paid by such employers to the employee for services rendered during such month is less than $300, each subordinate unit of a national railway-labor-organization employer shall be liable for such proportion of any additional tax as the compensation paid by such employer after December 31, 1946, to such employee for services rendered during such month bears to the total compensation paid by all such employers after December 31, 1946, to such employee for services rendered during such month: "1. With respect to compensation paid during the calendar years 1947 and 1948, the rate shall be 53/4 per centum; "2. With respect to compensation paid during the calendar years 1949, 1950, and 1951, the rate shall be 6 per centum; "3. With respect to compensation paid after December 31, 1951, the rate shall be 61/4 per centum." 2s.tc. 182(b). (e) Section 1532 (b) of the Internal Revenue Code is amended to read as follows: "Employee." "(b) EmPiUrYE.-The term 'employee' means any individual in the service of one or more employers for compensation: Provided, however, That the term 'employee' shall include an employee of a local lodge or division defined as an employer in subsection (a) only if he was in the service of or in the employment relation to a carrier on or Individual in em- after August 29, 1935. An individual shall be deemed to have been in the employment relation to a carrier on August 29, 1935, if (i) he was on that date on leave of absence from his employment, expressly granted to him by the carrier by whom he was employed, or by a duly authorized representative of such carrier, and the grant of such leave of absence will have been established to the satisfaction of the Railroad Retirement Board before July 1947; or (ii) he was in the service of a carrier after August 29, 1935, and before January 1946 in each of six calendar months, whether or not consecutive; or (iii) before August 29, 1935, he did not retire and was not retired or discharged from the service of the last carrier by whom he was employed or its corporate or operating successor, but (A) solely by reason of his physical or mental disability he ceased before August 29, 1935, to be in the service of such carrier and thereafter remained continuously disabled until he attained age sixty-five or until August 1945, or (B) solely for such
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