85 STAT. ]
PUBLIC LAW 92-211-DEC. 22, 1971
759
(J) by inserting in subparagraph (Q), "or aircraft" after ^^c^^c'odl^' "vessel" the first and third times it appears, and by inserting "or 46-301'. American aircraft" after "vessel" the second time it appears; (K) by redesignating clauses (A) and (B) of subparagraph (R) as (i) and (ii),respectively; (L) by striking out subparagraphs (G) and (P); and (M) by redesignating subparagraphs (H) through (T) as 57 Stat. loo; subparagraphs (G) through (R), respectively. 83 stat* 130' (5) Section 1(b)(6) of such Act (D.C. Code, sec. 46-301(b)(6)) is amended by striking out " 5 (H) " in the last sentence and inserting in lieu thereof " 5 (G) ". (6) Section _l(b)(7) of such Act (D.C. Code, sec. 46-301(b)(7)) ^^ ^tat. 988. is amended by inserting before the period at the end thereof the following: "or which as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act is required to be 68A Stat. 439; covered under this Act". 26 USC 3301 (7) Section 1(b)(8) of such Act (D.C. Code, sec. 46-301 (b)(8)) is amended— (A) by inserting "localized" after "Any" in subparagraph (i); (B) by striking out "section 1(b)(5) " in such subparagraph (i) and inserting in lieu thereof "section 1(b) "; (C) by striking out "section 1(b)(8)(i) " in subparagraph (ii) and inserting in lieu thereof "section 1(b)(8)(A) "; (D) by redesignating clauses (A) and (B) of subparagraph (i) as (i) and (ii),respectively; and (E) by redesignating subparagraphs (i), (ii), and (iii) as 70 Stat. 643. (A), (B), and (C), respectively. (8) Section 1(c) of such Act, (D.C. Code, sec. 46-301 (c)) is amended— (A) by striking out "; or" at the end of paragraph (2) and inserting in lieu thereof a period; and (B) by striking out paragraph (3). (9) Section 1(d) of such Act (D.C. Code, sec. 46-301(d)) is 57 Stat. io4. amended by inserting immediately after the first sentence the following new sentence: "After August 29, 1946, back pay awarded under any statute of the District or of the United States shall be treated as earnings." (10) Section l (q) of such Act (D.C. Code, sec. 46-301 (q)) is amended to read as follows: " (q) 'State' includes, in addition to the States of the United States "state.»' of America, the District of Columbia (herein referred to as the 'District'), Puerto Rico, and the Virgin Islands." (11) Section l (r) of such Act (D.C. Code, sec. 46-301 (r)) is amended by inserting immediately after "including" the following: "the District government and its instrumentalities (as specified in section 1(b)(1)(B)) of this Act,". ^"^^' P- '56. (12) Section l (t) of such Act (D.C. Code, sec. 46-301 (t)) is 68 Stat. 989. amended by inserting immediately before the period at the end thereof the following "; and the term 'American aircraft' means an aircraft registered under the laws of the United States". (13) Section 1 of such Act (D.C. Code, sec. 46-301) is amended 76 Stat. 47. by adding at the end thereof the following new subsections: " (w) 'Institution of higher education', for the purposes of this sec- ^,'*^"^"*^"'^°" °^ higher education. tion, means an educational institution which—
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" (1) admits as regular students only individuals having a certificate of graduation from a high school, or recognized equivalent of such a certificate; "(2) is legally authorized in the District to provide a program of education beyond high school;
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